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Fisusug Mke` ?
Xestibgb (5556204421)
VAXVBQBYB
8482
LBVB TEGNBGVBX
Tuji syulur lbci pbgjbtlbg le`bfirbt Bkkb` Y^V lbregb fegnbg Xb`cbt,
Lbrugib sertb Vbujil fbg @ifbyb`-Gyb lbci fbpbt cegyekesbilbg cblbkb` igi
fegnbg hbil ceslipug hbgybl lelurbgnbg fifbkbcgyb.
Lbci sbgnbt her`brbp cblbkb` igi fbpbt hernugb fbkbc rbgnlb cegbchb`
wbwbsbg sertb pegnetb`ubg litb cegnegbi letb`bgbg pbgnbg. Lbci
junb cegybfbri sepegu`gyb hb`wb fifbkbc cblbkb` igi terfbpbt lelurbgnbg fbg
jbu` fbri lbtb secpurgb. Mke` sehbh itu, lbci her`brbp bfbgyb lritil, sbrbg fbg
usukbg feci perhbilbg cblbkb` ybgn tekb` lbci hubt ficbsb ybgn
blbg fbtbgn, cegnignbt tifbl bfb sesubtu ybgn secpurgb tbgpb sbrbg ybgn
cechbgnug.
Tegyusug
i
FBJVBX AYA
LBVB TEGNBGVBX.................................................................................................i
FBJVBX AYA........................................................................................................................ ii
HBH A TEGFB@UKUBG................................................................................................... 2
HBH AA TECHB@BYBG....................................................................................................9
8.8 Jbltmr Tegfulugn Letb`bgbg Tbgnbg Fbkbc Bspel Ymsibk Hufbyb .....0
8.9 Jbltmr Tegn`bchbt Letb`bgbg Tbgnbg Fbkbc Bspel Ymsibk Hufbyb ...0
8.6 Tmtegsi Ymsibk Hufbyb (Ymsibk fbg Luiturbk Lbpitbk) Kmlbk ....................1
FBJVXB TUYVBLB.........................................................................................29
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iii
HBH A
TEGFB@UKUBG
letersefibbg pbgnbg ybgn iulup hbni setibp mrbgn pbfb setibp sbbt fbg setibp
elmgmci.
letb`bgbg
cutugyb, bcbg,
hufbyb=
hufbyb=
2
2.8 Vujubg Tegukisbg
8
HBH AA
TECHB@BYBG
lelurbgnbg nizi mke` Ugiiej 2110 teribgtuc hb`wb cesli seibrb tifbl
kbgnsugn gbcug tignlbt pegfifilbg cerupblbg sbkb` sbtu
jbltmr
pegyehbh terjbfigyb lelurbgnbg nizi. Fbri sufut smsibk
elmgmci, tignlbt pegfifilbg ihu rucb` tbgnnb cerupblbg sbkb` sbtu
bspel ybgn fbpbt finugblbg ugtul cegnulur tignlbt lesejb`terbbg
subtu rucb` tbgnnb.
Vignlbt pegfifilbg jmrcbk semrbgn ihu serignlbki her`uhugnbg
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pmsitij fegnbg pegignlbtbg pmkb lmgsucsi cblbgbg rucb` tbgnnb. @bk
igi tercbsul upbyb cegibpbi stbtus nizi ybgn hbil pbfb bgbl-bgblgyb
1
cecufb`lbg sesemrbgn ugtul cegyerbp igjmrcbsi
fbg cegnicpkecegtbsilbg fbkbc perikblu fbg nbyb `ifup
se`bri-`bri, l`ususgyb fbkbc `bk lese`btbg fbg nizi (Btcbritb, 8446).
6
Tbfb rucb` tbgnnb fegnbg pegfbpbtbg regfb`, :4-04 % fbri
pegfbpbtbggyb fihekbgjblbg ugtul cblbgbg. Ekbstisitbs pegfbpbtbg
ugtul cblbgbg ybgn finbchbrlbg fbri persegtbse peruhb`bg
lehutu`bg blbg cblbgbg
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ugtul tibp 2 % peruhb`bg pegfbpbtbg, kehi` hesbr pbfb rucb` tbgnnb
ybgn cislig fihbgfignlbg pbfb rucb` tbgnnb lbyb.
Bfb hbtbsbg pegn`bsikbg teregfb` ybgn figybtblbg mke` Ybjmnym
fberb` pefesbbg.
- Ouckb` Bgnnmtb Xucb` tbgnnb
Bgnnmtb rucb` tbgnnb bfbkb` secub mrbgn ybgn hibsbgyb
hertecpbt tignnbk fi subtu rucb` tbgnnb, hbil herbfb fi rucb`
pbfb sbbt pegibib`bg cbupug secegtbrb tifbl bfb. Bgnnmtb rucb`
tbgnnb ybgn tekb` hepernibg : hukbg btbu kehi`, fbg bgnnmtb rucb`
tbgnnb ybgn hepernibg lurbgn fbri : hukbg tetbpi hertujubg pigfb`
btbu blbg cegignnbklbg rucb` : hukbg btbu kehi`, tifbl fibgnnbp
bgnnmtb rucb` tbgnnb. Mrbgn ybgn tekb` tignnbk fi subtu rucb`
tbgnnb : hukbg btbu
kehi`, btbu ybgn tekb` tignnbk fi subtu rucb` tbgnnb lurbgn fbri :
hukbg tetbpi hergibt cegetbp fi rucb` tbgnnb tersehut, fibgnnbp
sehbnbi bgnnmtb rucb` tbgnnb.
Tecbgtbubg lmgsucsi nizi tignlbt rucb` tbgnnb tb`ug 2115-2110
junb cegybtblbg hb`wb juckb` bgnnmtb rucb` tbgnnb ybgn secblig
hbgybl, blbg secblig cegnbkbci leiegferugnbg turuggyb rbtb-rbtb
bsupbg egerni fbg prmteig per lbpitb per `bri ybgn fitugjullbg fegnbg
prevbkegsi tertignni pbfb rucb` tbgnnb ybgn herbgnnmtblbg fibtbs
egbc mrbgn.
5
Hufbyb tekb` cegjbfi lmgsep pegtign fbkbc cecb`bci cbsybrblbt
fbg lekmcpml cbgusib ugtul wbltu ybgn kbcb. Hufbyb fbpbt fibrtilbg
sehbnbi nbhugnbg lmcpkels bsucsi tignlb` kblu, ieritb, citms, cetbjmrb
fbg herhbnbi ife kbig ybgn cegjbfi sbtu ugtul cegegtulbg bpb
brti cegjbfi bgnnmtb cbsybrblbt tertegtu. Tegnertibg kbig hufbyb
bfbkb`
sehbnbi subtu pmkb secub susugbg hbil cbteribk cbupug perikblu ybgn
sufb` fibfpmsi cbsybrblbt sehbnbi subtu ibrb trbfisimgbk
fbkbc ceceib`lbg cbsbkb`-cbsbkb` pbrb bgnnmtbgyb. Fbkbc
hufbyb junb tercbsul secub ibrb ybgn tekb` termrnbgisbsi, leperibybbg,
gmrcb, gikbi- gikbi hufbyb icpkisit sertb precis-precis ybgn cegfbsbr fbg
cegnbgfugn subtu perigtb`.
- Leperibybbg cbsybrblbt
:
- Bfbt Astibfbt
:
Vifbl herhefb fegnbg leperibybbg cbsybrblbt, hibsbgyb pbfb
heherbpb genbrb ybgn cbsi` cegnefepbglbg gikbi bfbt istibfb, blbg
cecpegnbru`i pmkb pbgnbg ybgn cerelb kblulbg. Ounb fbkbc
- Trejeregsi Cblbgbg
Cbgusib cblbg ugtul legilcbtbg. Lesulbbg blbg cblbgbg
herhefb fbri sbtu hbgnsb le hbgnsb kbig, fbg fbri fberb`/sulu le
fberb` /sulu kbig. Fi Agfmgesib, lesulbbg cblbgbg bgtbr fberb`/sulu
junb hbgybl herhefb. Cblbgbg fi Yucbtrb, l`ususgyb fi Yucbtrb
Hbrbt kehi` pefbs fbripbfb cblbgbg fi Obwb, l`ususgyb Obwb Vegnb`
ybgn sulb cblbgbg cbgis.
Yeibrb ucuc cblbgbg ybgn fisulbi bfbkb` cblbgbg
ybgn cecegu`i sekerb btbu iitbrbsb/igferbwi, ybitu fbkbc `bk rupb,
wbrgb,
>
hbu, rbsb, su`u fbg telstur. Bfb tinb jbltmr utbcb ybgn cecpegnbru`i
>
lmgsucsi cblbgbg, ybitu ? lbrblteristil igfivifu,
lbrblteristil cblbgbg, fbg lbrblteristil kignlugnbg. Yubtu cmfek
btbu lerbgnlbg
pecilirbg fiperkulbg ugtul cegekbb` lmgsucsi cblbgbg lbitbggyb
Tmtegsi smsibk hufbyb btbu smsibk fbg lukturbk lbpitbk ybgn tekb`
fiurbilbg fi btbs cerupblbg jbltmr-jbltmr ybgn fbpbt cegfulugn letb`bgbg
pbgnbg. Yekbig itu, bfb heherbpb iiri smsibk hufbyb hbgnsb litb ybgn junb fbpbt cegfulugn
Hbsis ugit smsibk secbibc igi hercbibc-cbibc, bfb ybgn herhbsis lesulubg, cbrnb, bnbcb, terit
pbgnbg. Mke` sehbh itu, ugit smsibk seperti igi tekb` fbg blbg fbpbt
0
fbri pbfb jbnugn. Ye`ignnb mrbgn GVV jilb cegyunu`lbg sunu`bg lepbfb
0
tbcu fbri kubr GVV cerelb blbg cegyunu`lbg gbsi sehbnbi lbrhm`ifrbt
utbcb fbg jbnugn sehbnbi kbul, lbregb tblut figikbi regfb` mke`
tbcu. Lmgtrulsi smiibk ybgn cegecpbtlbg herbs kehi` tignni
negnsigyb btbu
Lefub fbri seni prmfulsi, sbkb` sbtu bgibcbg ybgn bcbt hesbr fbg
serius ter`bfbp letb`bgbg pbgnbg, l`ususgyb herbs bfbkb` lmgversi kb`bg
pertbgibg suhur, l`ususgyb fi Obwb ybgn terus herkbgnsugn. Lmgversi kb`bg
pertbgibg igi sesugnnu`gyb `bgybkb` hbnibg perculbbg fbri jegmcegb
smiibk hufbyb ybgn lmcpkels ybgn herbfb fi hekblbgngyb. Fisbgb
bfb cbsbkb` lepegtignbg (igterest) fbri herhbnbi lekmcpml sertb
lmgtestbsi lelubsbbg bgtbrb lekbs lbpitbkis hesbr, pegnubsb, fbg lehijblbg
pecerigtb`,
hbil fisbfbri btbupug tifbl.
1
8.6 Tmtegsi Ymsibk Hufbyb (Ymsibk fbg Luiturbk Lbpitbk) Kmlbk
Yeperti litb letb`ui hersbcb fbri seni lmgsucsi, fiversijilbsi
pbgnbg cerupblbg subtu `bk ybgn pegtign ugtul cegiiptblbg letb`bgbg
pbgnbg. Fbkbc lmgtels igi litb herugtugn lbregb lmcugitbs fbg sulu fi
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herhbnbi fberb` fi Agfmgesib cecikili btbu pbkign tifbl pergb` cecikili
jegis cblbgbg pmlml ybgn hervbribsi, hulbg herbs sbjb. Yehbnbi imgtm`, litb
secub sufb` cegnetb`ui hb`wb sbnu cerupblbg sbkb` sbtu cblbgbg pmlml
fbri hb`bg hblu tepugn, cisbkgyb, sufb` cerupblbg hb`bg cblbgbg pmlml
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ybgn iulup pmpuker ugtul lbkbgnbg igi. CiFmgbkf, Legtuily
Jrief I`iileg fbg Tizzb cecherilbg lmgtrihusi ybgn
singijilbg fbkbc cecprmcmsi fiversijilbsi pbgnbg fi lbkbgnbg lekbs
cegegnb` btbs sertb
2
HBH AAA
TEGUVUT
9.2 Yicpukbg
Letb`bgbg pbgnbg sbgnbt pegtign, hbil fbri seni himkmnis cbupug
smsibk. Agfmgesib sehbnbi genbrb ybgn cecikili pmtegsi smsibk hufbyb kmlbk
ybgn cegfulugn letb`bgbg pbgnbg, hbil fbri seni vbribsi,
pegyefibbg, cbupug pegnekmkbbg hb`bg pbgnbg, sertb sistec pegnekmkbbg
sucher fbyb bkbc ugtul pbgnbg. Gbcug fisisi kbig cbsybrblbt igfmgesib
junb cecikili iiri-iiri smsibk hufbyb ybgn fbpbt cegn`bchbt
upbyb cegiiptblbg letb`bgbg pbgnbg ybgn lubt. Jbltmr smsibk hufbyb
ybgn cegfulugn fbg
2
FBJVXB TUYVBLB
Nugbfib , Jitrb` FLL. (8420) Bgbkisis Jbltmr-Jbltmr Velgmkmni fbg Ymsibk