ñd¶§-Aܶ¶Z MmMUr    CËVao

4.  nwadR>m {díbofU

à.  1.  (A) 

(1) (H$) XmoÝhr {dYmZo g˶ AgyZ, VH©$ {dYmZ " ~ ' ho {dYmZ " A ' Mo ¶mo½¶ ñnîQ>rH$aU
Amho.
(2) (H$) XmoÝhr {dYmZo g˶ AgyZ, VH©$ {dYmZ " ~ ' ho {dYmZ " A ' Mo ¶mo½¶ ñnîQ>rH$aU
Amho.
(3) (~) {dYmZ " A ' Ag˶ Amho, nU VH©$ {dYmZ " ~ ' g˶ Amho.
(~)
(1) àË`oH$ ZJg§»`oÀ`m CËnmXZmMm IM©  : gamgar IM©.
(2) àË`oH$ ZJg§»`oÀ`m {dH«$rZ§Va {_iUmar àmßVr : gamgar àmßVr.
(3) H$ÀÀ¶m ‘mbmda Ho$bm OmUmam IM©  : ~XbVm IM©.
à.  2. 
(1)
gmR>m nwadR>m
1. AW©
{d{eîQ> H$mbmdYrV {dH«o$Ë`mH$So> {dH«$rgmR>r {d{eîQ> H$mbmdYrV {d{eîQ> {H$‘Vrbm
CnbãY Agbobr dñVy§Mr EHy$U ZJg§»`m, {dH«$o Ë`mZo àË`j {dH«$rgmR>r nwadbobr dñVyM§ r
åhUOo " gmR>m ' hmo`. EHy$U ZJg§»`m, åhUOo " nwadR>m ' hmo`.
2. nañnag§~§Y
gmR>m hm nwadR>çmEdT>m {H§$dm nwadR>çmnojm nwadR>m hm gmR>çmEdT>m Agy eH$Vmo, na§Vw
OmñV Agy eH$Vmo. Vmo gmR>çmnojm OmñV Agy eH$V Zmhr.

(2)
nwadR>çmMm {dñVma nwadR>çmVrb dmT
1. AW©
BVa KQ>H$ {ñWa AgVmZm dñVyÀ`m {H$_Vr {H§$_V {ñWa AgVmZm BVa KQ>H$m§V AZwHy$b
OmñV Pmë`m_wio dñVyMm nwadR>m OmñV ~Xb Pmë`m_wio dñVyMm nwadR>m OmñV
hmoUo, åhUOo " nwadR>çmMm {dñVma ' hmo`. hmoUo, åhUOo " nwadR>çmVrb dmT >' hmo`.

ñd¶§-Aܶ¶Z MmMUr : AW©emñÌ (àH$aU> 4  CËVao)  B¶ËVm ~mamdr 1

 2. g‘Vmob q~Xÿ
nwadR>çmÀ`m {dñVmamV {H§$_V d nwadR>m nwadR>çmÀ`m dmT>rV {H§$_V d nwadR>m `m§Mm
`m§Mm ZdrZ g_Vmob {~§Xy hm Ë`mM nwadR>m ZdrZ g_Vmob {~§Xy hm ZdrZ nwadR>m
dH«$mda S>mdrH$Sy>Z COdrH$So> ImbyZ da dH«$mda S>mdrH$Sy>Z COdrH$So> nwTo> {dñWm{nV
gaH$Vmo. hmoVmo.
(3)
nwadR>çmMm g§H$moM nwadR>çmMm èhmg
1. AW©
BVa KQ>H$ {ñWa AgVmZm dñVyÀ`m {H$_Vr {H§$_V {ñWa AgVmZm BVa KQ>H$m§V à{VHy$b
H$_r Pmë`m_wio dñVyMm nwadR>m H$_r hmoUo, ~Xb Pmë`m_wio dñVyMm nwadR>m H$_r hmoUo,
åhUOo " nwadR>çmMm g§H$moM ' hmo`. åhUOo " nwadR>çmVrb èhmg ' hmo`.
2. g‘Vmob q~Xÿ
nwadR>çmÀ`m g§H$moMmV {H§$_V d nwadR>m nwadR>çmÀ`m èhmgmV {H§$_V d nwadR>m `m§Mm
`m§Mm ZdrZ g_Vmob {~§Xy hm Ë`mM nwadR>m ZdrZ g_Vmob {~§Xy hm ZdrZ nwadR>m
dH«$mda COdrH$Sy>Z S>mdrH$So> dê$Z Imbr dH«$mda COdrH$Sy>Z S>mdrH$So> _mJo {dñWm{nV
gaH$Vmo. hmoVmo.
(4)
nwadR>m g_J« nwadR>m
1. AW©
{d{eîQ> doir {d{eîQ> {H$_Vrbm gmR>çmVrb {d{eîQ> amoOJma nmVir AgVmZm g§`moOH$mbm
Omo ^mJ àË`j ~mOmamV {dH«$rgmR>r AmUbm Ano{jV Agbobo CËnmXZmMo {H$_mZ {dH«$r
OmVmo Vmo " nwadR>m ' hmo`. _yë` åhUOo " g_J« nwadR>m ' hmo`.
2. g§H$ënZm
nwadR>m hr gyú_ AW©emñÌr` g§H$ënZm g_J« nwadR>m hr ñWyb AW©emñÌr`
hmo`. g§H$ënZm hmo`.

2 ñd¶§-Aܶ¶Z MmMUr : AW©emñÌ (àH$aU> 4  CËVao)  B¶ËVm ~mamdr

à.  3. 
(1) (A)  gr_m§V IM©  :
(1) AW©  : g§`moOH$mZo dñVyÀ`m EH$m OmXm ZJg§»`oMo CËnmXZ Ho$ë`mZ§Va EHy$U IMm©V
Pmbobr {Zìdi dmT>, åhUOo " gr_m§V IM© ' hmo`.
(2) gyÌ  : gr_m§V IM© = A{YH$ ZJg§»`oÀ`m CËnmXZmZ§VaMm EHy$U IM© - A{YH$
ZJg§»`oÀ`m CËnmXZmAmYrMm EHy$U IM©.
(3) CXmhaU  : g_Om, EImXçm CXçmoOH$mMm 20ì`m n§»`mÀ`m CËnmXZmZ§VaMm EHy$U
IM© ` 90,000 Amho Am{U 20ì`m n§»`mÀ`m CËnmXZmAmYrMm (åhUOoM 19
n§»`m§À`m CËnmXZmgmR>rMm) EHy$U IM© ` 87,000 Amho, Va gr_m§V IM©
(20ì`m n§»`mÀ`m CËnmXZmgmR>rMm {Zìdi IM©) nwT>rbà_mUo H$mT>Vm `oVmo  :
gr_m§V IM© = A{YH$ ZJg§»`oÀ`m CËnmXZmZ§VaMm EHy$U IM©  A{YH$ ZJg§»`oÀ`m
CËnmXZmAmYrMm EHy$U IM©.
\ gr_m§V IM© = EHy$U IM© (20 ZJm§gmR>rMm)  EHy$U IM© (19 ZJm§gmR>rMm)
\ gr_m§V IM© = 90000 - 87000
\ gr_m§V IM© = 3000.
\ gr_m§V IM© = ` 3000. 

(~)  gr_m§V àmßVr  :
(1) AW©  : g§`moOH$mZo dñVyÀ`m EH$m OmXm ZJg§»`oMr {dH«$r Ho$ë`mZ§Va EHy$U àmßVrV
Pmbobr {Zìdi dmT>, åhUOo " gr_m§V àmßVr ' hmo`.
(2) gyÌ  : gr_m§V àmßVr = A{YH$ ZJg§»`oÀ`m {dH«$rZ§VaMr EHy$U àmßVr  A{YH$
ZJg§»`oÀ`m {dH«$rAmYrMr EHy$U àmßVr.
(3) CXmhaU  : g_Om, EImXçm CXçmoOH$mMr 20ì`m n§»`mÀ`m {dH«$rZ§VaMr EHy$U
àmßVr ` 1,20,000 Amho Am{U 20ì`m n§»`mÀ`m {dH«$rAmYrMr (åhUOoM 19
n§»`m§À`m {dH«$rZ§VaMr) EHy$U àmßVr ` 1,16,000 Amho, Va gr_m§V àmßVr
(20ì`m n§»`mÀ`m {dH«$rVyZ {_imbobr {Zìdi àmßVr) nwT>rbà_mUo H$mT>Vm `oVo  : 
gr_m§V àmßVr = A{YH$ ZJg§»`oÀ`m {dH«$rZ§VaMr EHy$U àmßVr  A{YH$ ZJg§»`oÀ`m
{dH«$rAmYrMr EHy$U àmßVr.
\ gr_m§V àmßVr  =  EHy$U àmßVr (20 ZJm§gmR>rMr)    EHy$U àmßVr (19 ZJm§gmR>rMr)
\ gr_m§V àmßVr = 120000  116000
\ gr_m§V àmßVr = 4000.
\ gr_m§V àmßVr = ` 4000.

ñd¶§-Aܶ¶Z MmMUr : AW©emñÌ (àH$aU> 4  CËVao)  B¶ËVm ~mamdr 3

 (2) (1) {d{eîQ> H$mbmdYrV {d{dY qH$‘V nmVirbm ~mOmamVrb gd© {dH«o$Ë`m§§Zr {dH«$sgmR>r
AmUboë`m dñVy§À`m ZJg§»`m§Mr EHy$U ~oarO Xe©dUmao nÌH$, åhUOo ~mOma nwadR>m nÌH$
hmo`.
(2) àË`oH$ qH$‘V nmVirbm Ho$boë`m d¡`pŠVH$ nwadR>çmMr EHy$U ~oarO Ho$ë`mg ~mOma
nwadR>m {‘iVmo.
(3)  ~mOma nwadR>m nÌH$ nwT>rbà‘mUo Xe©dVm `oVo  :
nwadR>m
qH$‘V
(à{V{XZ ZJg§»`m) ~mOma nwadR>m
(`)
{dH«o$Vm A {dH«o$Vm ~ {dH«o$Vm H$
1 10 20 30 60
2 20 30 40 90
3 30 40 50 120
4 40 50 60 150
5 50 60 70 180
(4) darb ~mOma nwadR>m nÌH$mdê$Z Ago {XgyZ ¶oVo H$s, dñVyMr qH$_V H$_r Agë¶mg
(` 1) dñVyMm ~mOma nwadR>m H$_r AgVmo (60 ZJ), ¶mCbQ> dñVyMr qH$_V OmñV
Agë¶mg (` 5) dñVyMm ~mOma nwadR>m OmñV AgVmo (180 ZJ).
à.  4. 
(1) H¥$fr CËnmXZmÀ¶m nwadR>çmV dmT> hmoʶmgmR>r {d{eîQ> hdm‘mZ d {d{eîQ> H$mbmdYr
Amdí¶H$ AgVmo. AZwHy$b hdm‘mZm‘wio (CXm., nwaogo nO©Ý¶) H¥$fr CËnmXZ ‘moR>çm à‘mUmda
hmoVo d ˶m‘wio H¥$fr ‘mbmÀ¶m nwadR>çmV dmT> hmoVo. ¶mCbQ> à{VHy$b hdm‘mZm‘wio (CXm.,
XþîH$mi, nya) H¥$fr CËnmXZ ‘moR>çm à‘mUmda KQ>Vo d ˶m‘wio H¥$fr ‘mbmÀ¶m nwadR>çmVhr
KQ> hmoVo.
(2) n¡emÀ¶m nwadR>çmda ì¶mOXa n[aUm‘ H$aVmo. gd©gmYmaUnUo ì¶mOXa (n¡em§Mr qH$‘V)
dmT>ë¶mg ~MV (n¡emMm nwadR>m) dmT>Vmo. na§Vw H$mhr 춳Vr {ZpíMV d {Z¶{‘V CËnÝZ
{‘imdo ¶mgmR>r ~MV H$aVmV. Aem 춳Vr ì¶mOmMm Xa dmT>ë¶mg Ho$di R>amdrH$ a³H$‘M
àmßV ìhmdr ¶mgmR>r ~MVrMo à‘mU H$‘r H$aʶmV d ì¶mOmMm Xa H$‘r Amë¶mg {ZpíMV
Ho$bobr R>amdrH$ a³H$‘ ¶mgmR>r ~MVrMo à‘mU dmT>dVmV. Aem àH$mao ~MV àd¥ËVr
nwadR>çmÀ¶m {Z¶‘mbm AndmX R>ê$ eH$Vo.

4 ñd¶§-Aܶ¶Z MmMUr : AW©emñÌ (àH$aU> 4  CËVao)  B¶ËVm ~mamdr