ВВОДНЫЙ КУРС ПО МСФО -...
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-
ICAR PUBLISHING 2002
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3 1
4 16 25 2
29 38 46 3
49 59 68 4
72 88 96 5
99 113 122 6 ,
127 7
131
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2
8
136 9
139 10 ,
140
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( ) (35 40 ). :
, , 1999, , 2000.
, , , , , .
, , , 10 16 .
, . , ( ). ( , , , , ).
, , , . , , , , , , , , , , .
(USAID), , -, , . .
. .
, 2001
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1
(), :
1. .
2. .
3. ( 1).
1. ,
. a. (.. )
, .
b. .
c. .
2. :
3. ,
, . , , (. 1.1).
4. , , ,
, , , .
5. .
, , . , .
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5
6. :
a. , .
b. () , -.
c. , , , .
d. , , , , ..
7. :
= + , - (. 1.2). 8. :
a. , , .
b. , , .
c. , .
9. :
a. , , , , , , (, , ).
b. , , * , .
. , ( , , ..), , .
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6
, , , (), , .
* , , ,
, .
10.
:
a. / > / = b. / < / =
11.
. , , , (. 1.3).
12. .
, :
a. , b. , c. .
13. ,
, . 14. : () ,
() () . , -.
(. 1.4) 15.
.
a. , .
b. , , , .
16.
. , .
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7
17. :
18. ,
, , .
19.
:
/ /
20. :
= + +
= (. 1.5 1.6) 21. :
a. . b. . c. .
-
(
)
(
,
)
( ,
)
1.1
/
,
-
9
1.2
= +
,
,
,
,
: ,
:
-
10
1.3
.
2001 - :
1. $8,000 . 2. $500. 3. $4,000. 4. $3,000 . 5. $800. 6. $200. 7. $1,000. 8. $1,500.
: , .
:
2001
-
= -
+
-
+ + -
= - -
+ -
-
(1) +8,000 +8,000 (2) -500 +500
(3) +4,000 +4,000
(4) +3,000 +3,000
(5) -800 -800 (6) -200 -200
(7) -1,000 -1,000
(8) +1,500 -1,500 (9) -1,500 -1,500
$7,000 + $500 + $4,000 = $3,000 + $8,000 +$500
-
11
1.3 ()
. 1.
2001 .
+ - - -
$3,000 $800 $200
$1,500
( ) ( ) ( ) ()
$500
:
2001
$3,000
$800
$200
($1,000)
$2,000
2001
, 1 $-0-
: $2,000
$2,000
: ($1,500)
, 30 $500
-
12
1.3 ()
2. , , .
= +
+ +
=
+
+ .
$7,000 + $500 + $4,000 = $3,000 + $8,000 + $500
:
30 2001
$7,000
$500
$4,000
$11,500
$3,000
$8,000
$500
$11,500
-
13
1.4
/
/
() () () () / () / ()
-
14
1.5
( )
-
15
1.6 :
: . 1 2 5 9 12 15 20
$5,000 . $500 . $1,000. $12,000, $2,000 $10,000, 2- ( 9% ). $3,000 . $500. $500.
:
5,000 5,000
2001 1
( )
500 500
2
( )
1,000 1,000
5
( )
12,000 2,000 10,000
9
( , )
3,000 3,000
12
( )
500 500
15
( )
500 500
20
( )
-
16
1.
1. ?
a. . b. . c. - . d. .
2. .
a. = b. + c. + d. -
3. ?
a. = b. - = c. = + d. .
4. ?
a. . b. . c. , . d. .
5. ?
a. . b. . c. . d. .
6. :
a. ; b. ; c. ; d. .
-
17
7. :
a. , ; b. , ; c. , ; d. , .
8. :
a. - = b. - = c. + = d. + =
9. $6,000, , :
a. $6,000; b. $6,000; c. $6,000 $6,000; d. $3,000 $3,000.
10. $400 :
a. $400, $400; b. $400, $400; c. $400, $400; d. $400, $400.
11. ?
a. , . b. . c. , . d. .
12. , :
a. > b. = c. > d. <
13. ?
a. , . b. , . c. , . d. , .
-
18
14. ?
a. . b. ,
. c. , . d. .
15. ?
a. . b. . c. . d. .
16. ?
. = + - - b. + = + + . - = - - d. = + -
17. ?
a. . b. . c. . d. .
18. , :
a. ; b. , ,
; . ; d. .
19. :
a. ; b. ; c. ; d. .
-
19
20. , , :
a. ; b. ; c. ; d. .
21. , :
a. ; b. :
; c. ; d.
.
22. ?
a. . b. . c. . d. .
. . . .
23. , :
a. ; b. ; c. ; d. , ,
.
24. , :
a. ; b. ; c. ; d. .
25. , , :
a. ; b. ; c. ; d. .
-
20
26. "" , , 31 2000 . . , , $250,000.
:
1. $20.
20
20
2. $16,000 $22,000.
6,000 6,000
3.
$12,000, $20,000.
20,000 12,000 8,000
, , 2000 .
27. , ,
, :
: ______1. ______2. ______3. ______4. ______5.
______6. ______7. ______8. ______9. ______10.
-
21
28. $800,000, - $300,000. .
(1) ,
$250,000. $150,000?
(2) , $360,000, $130,000?
(3) , $90,000, $190,000?
29. :
, :
(1) (2) (3)
30. 1 2000 . "" ,
:
( ) ........................................ $150,000 .................................................................................... $90,000 ...................................................................... $60,000
.
:
, - =
160,000
150,000
130,000
-
22
31. .
( ) $350,000 $ $98,000 ( b ) $178,000 $ 83,000 $ ( ) $ $202,000 $250,000
32. , , , + - .
= + 1.
2.
3. 4.
-
5.
6. ( 2)
7. 8. 9. 10. 11.
33. , . , .
: . . : .
1. .
2. .
3. .
4. .
5.
( 4).
-
23
6. .
7. .
8. .
9. .
10. .
34. , , 2000. $ (1 ) 12,000 30,000 7,000 30,000 25,000 6,000 3,500 5,000 700 2,800 10,000 14,000 2,000
, 30 2000 .
$ $ $
-
24
, 30 2000 .
, 1 $ : : , 30 $
, 30 2000 .
$
$ $ $
-
25
1(d) 2(d) 3(d) 4(b) 5(d)
6() 7(b) 8(d) 9(c) 10(a) 11(b) 12(c) 13(d) 14(d) 15(d)
16(b) 17(c) 18(b) 19(b) 20(c)
21(d) 22(b) 23(d) 24(b) 25(c)
26. (15 .)
/
1. 20 2. 6,000 3. 8,000 : $14,020 250,000 14,020 = 235,980
27. (5 .) 1. . 5. 7. 9. 2. 4. 6. 8. 10.
28. (5 .)
(1) 800,000 300,000 250,000 (150,000) 1,050,000 - 150,000 = 900,000 (1) (2) 800,000 300,000 500,000 360,000 (130,000) 1,030,000 (2) = 660,000 + 370,000 (3) 800,000 300,000 500,000 (90,000) 190,000 710000 = 20,000 (3) + 690,000
-
26
29. (5 .) (1) - , , ,
, (2) - , (3) - , 30. (5 .)
,
- =
$160,000 $160,000 $90,000 $70,000
150,000 150,000 90,000 60,000
130,000 130,000 90,000 40,000
31. (5 .)
(a) $252,000 ($350,000 - $98,000 = $252,000) (b) $95,000 ($178,000 - $83,000 = $95,000) (c) $452,000 ($202,000 + $250,000 = $452,000)
32. (10 .)
= +
1.
+ +
2.
+ +
3. - - 4.
-
+ -
5.
- -
6. ( 2)
- -
7.
+ +
8. + - 9. - - 10. + + 11.
+ +
-
27
33. (5 .)
1. . 2. . 3. . 4. . 5. . 6. 7. . 8. . 9. . 10. .
34. (15 .)
, 30 2000 .
....................................................... $25,000 .......................................... $ 10,000 ............... 3,500 .............................................................. 2,000 .................................... 700
................................................................. $ 16,200 ................................................................. $8,800
,
30 2000 .
, 1 .......................................... 12,000 : ..................................................................... 8,800 20,800 : 6,000 , 30 ..................................... 14,800
-
28
30 2000 .
5,000 14,000 2,800
30,000
51,800
7,000 30,000 14,000 44,800
51,800
-
29
2
(), :
2. .
14. ( 18).
, : 1.
. , , , . .
2. , ,
. 3. ,
, . (. 2.1) 4. ()
(). (. 2.4 2.5) 5. , :
a. , , , .
b. . 6.
. () ( , ), () ( ).
-
30
(. 2.2) 7. ,
, . a.
, . b.
. c. , . d.
. e.
, , .
f. , , . , 1 Kubitz Sandy 2,400 1 , 1 . 31 :
($2,400 1/12). 200
200 8. ,
, , . a. , ,
. b. , ,
. c. , . d.
. e. , ,
, , , .
f. , , , . , 1 Schoen 3,000 . 31 , :
, ... 1,000
($3,000 1/3)........................................... 1,000
-
31
(. 2.3) 9. ,
( ). a.
( ), , .
b. .
c. , . d.
. e. , ,
. , 800 , . 31 :
.... 800
800 10. , (
).
a. , . , , .
b. .
c. , . d.
. e. , ,
. , Schwenk 4,000 , . 31 :
.... 4,000
.. 4,000 11.
. 12.
.
-
32
( ) .
13.
, .
14.
. 15.
. , .
16.
, , .
-
33
2.1
,
, , ,
()
-
34
2.2
,
1,200
6,000
1,200
,
6,000
(
1 ) (
)
100 ,
500
100
500
(
) (
)
,
1,200 100 500 6,000
1,100
5,500
100 500
-
35
2.3
500
1,000
500
1,000
( )
( )
500
1,000
500
1,000
( )
( )
-
1.
2. ,
() ,
3. ,
(b) , ,
4. ,
(c) ,
2.4
-
37
2.5
30 :
$2,400 $1,200 0 ,
$500
$15,000 $2,100 0 $3,000
: T-
:
() $200. (b) , $900. (c) , , , $400. (d) $700. (e) $200.
:
2,400
(b) 900
1,200 () 1,000 0
(d) 700
3,300 200 700
,
() 400
500 0
() 1,000 2,100
(d) 700
100 1,000 2,800
15,000
(b) 900
0
() 200 3,000
() 200
() 400 200 3,200
16,300
-
38
2.
1. : . ; b. ,
; . ,
; d.
.
2. :
. ; b. ; . ; d. , .
3. :
. ; b. ; . ; d. . 4. : . ; b. ; . ; d. ;
5. - . 31 . 1 5 . - 6 . - ?
. 31 . b. 1 . . 5 . d. 6 .
-
39
6. $10 . ?
. , $10 . b. . . . d. , $10 . 7. .
, : . ; b. ; . ; d. . 8. 30 $1,000. 5
, 10 . . $1,000 ?
. 5 . b. 10 . . 30 . d. 1 . 9. 28
. , . :
. ; b. ; . , ; d. , , ,
. 10. , : . ; b. ; . ; d. ,
.
-
40
11. : . ,
; b. , ; . , ; d. . 12. : . ,
, ; b. , ,
, , ;
. , ; d. , . 13. ? .
. b.
. .
. d.
. 14. : . ; b. ; . ; d. . 15. $4,000
. $1,200. :
. , $1,200;
, $1,200; b. , $2,800;
, $2,800; . , $2,800;
, $2,800; d. , $1,200;
, $1,200.
-
41
16. :
. , ; b. , ; . , ; d. , . 17. :
. , ;
b. , ; . , ; d. , . 18. :
. , ;
b. , ; . , ; d. , . 19. , :
. , ; b. , ; . , ; d. , . 20. :
. ; b. ; . ,
; d. . 21. 2 6,500
. , 30 , 2,000 . 30 :
. , $2,000; , $2,000; b. , $4,500; , $4,000; . , $4,500; , $4,500; d. , $4,500; , $4,500.
-
42
22. 1 $9,000 6 , 1 . . 31 :
. , $9,000, , $1,500;
b. , $1,500; , $1,500;
. , $1,500; , $1,500;
d. , $9,000; , $9,000.
23. ,
, :
. ; b. ; . ; d. . 24. 31 2000 .
$870, $2,300. , $1,800. :
. $1,800 b. $870 . $2,670 d. $1,370
25. :
. ; b.
; .
; d.
. 26. ,
():
. ; b. ; . , ; d. .
-
43
27. ,
?
. . b. , . . . d. . 28. , , :
. ; b. ; . ; d. . 29. 31 2000
, . $40,000. $120,000, $50,000, $70,000.
:
1. $9,000. 2. $6,000
. .
3. 1 $10,000. .
, ( )
.
:
$40,000 $120,000 $50,000 $70,000
_________ ________ __________ ___________
_________
________
__________
___________
_________
________
__________
___________
_________
________
__________
___________
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44
30. 31 "" :
1. $600, . 2. $500. 3. , $450. 4. $350. 5. , , $750. 6. $200. 7. $150 .
() :
1. ( , , , , ).
2. (/, / ..).
3. ( ). 4. .
() $16,500.
? .
-
( )
()
31.
.
. B. , . D. .
1. , . 2. ,
. 3. , . 4. , . 5. , . 6. , . 7. , . 8. ,
-
45
32. $30,000 .
() , , ,
31 . () ,
, , 2 .
-
46
1(d) 6() 11(b) 16() 21 (d) 26(d) 2(b) 7(b) 12(b) 17(a) 22() 27(b) 3() 8() 13(d) 18() 23(b) 28(d) 4(b) 9(a) 14() 19() 24(c) 5() 10(b) 15() 20() 25(c)
29. (5 .)
.
:
$40,000
$120,000
$50,000 $70,000
(9,000) (9,000) (9,000)
(6,000)
6,000
(6,000)
5,000
5,000
5,000
30,000
116,000
56,000
60,000
-
30. (20 .) ( )
(
)
()
1.,
/
,
600
2.
/
(500)
3.
/
(450)
4.
/
(350)
5.
/
750
6.
/
(200)
7.
/
(150)
-
48
() 16,500 : ,
(1) 600
(5) 750 1,350 17,850 : (2) 500 (3) 450 (4) 350 (6) 200 (7) 150 1,650 $16,200 31. (5 .) 1. B 3. B 5. D 7. A 2. A 4. C 6. C 8. D 32. (5 .) (a) 31 ($30,000 x 3/5) 18,000 18,000 () 2 18,000 12,000 30,000
-
49
3 4.
( 2)
(), .
, - . , , , , , . . : () () . ( ) . , 5,000 , 3,000 , 2,000 , - 40%. ( ). , (. 3.3).
1. : () () .
2.
: a. , ; b. ,
, ; c. , .
3. () () .
4. ,
. .
-
50
5. , ,
, :
a. ,
( ). ;
b. , . , , .
6. ,
(), . () . , , , .
7. : (1) (2) .
8. , , . . (1) (2) , .
9.
. , , , .
10. ,
. . , .
11. ,
. , 2/10, n/30, 2% - 10 . - ,
-
51
, , .
12. () , (.. ), () , (. 3.2).
13. . :
a. ; b.
; c.
.
14. : a.
; b.
(. 3.2).
15. , .
a. , , .
16.
: () (), () () () .
17. , .
a. .
b. (. 3.4)
-
52
18. , .
a. .
b. , , , , .
c. (. 3.4).
19. .
a. .
b. , (. 3.4).
20. , , . .
21.
: a. :
, .
b. : .
,
22. , , :
-
53
23. :
- -
24. : a. , ,
, .
b. (1) , (2) (3) .
* *25.
, , . . , . , (, ), (. 3.1). a. ,
, .
b. .
c. , , (. 3.5).
-
5 6 8 14 16 18 25
, ,
40,000 40,000
2,000
2,000 200
200 38,000
37,240 760
24,000
24,000 12,000
12,000 1,000
1,000 500
500 22,770 230
23,000
40,000 40,000
2,000
2,000 , 200
200 38,000
37,240 760
24,000
24,000 1,000
1,000 22,770 230
23,000
3.1
-
55
3.2
$360,000 : $7,000 3,000 10,000 350,000 , 5,000 $355,000
, 1 $40,000 355,000 395,000 , 31 50,000 $345,000
-
56
3.3
,
- - =
- - = + , =
+ = -
- =
( , ) + =
- =
-
57
3.4 ,
:
1 80 $15 $1,200 15 60 16 960 20 100 17.5 1,750 25 90 18 1,620 330 $5,530
31 110 . , , .
$ 5,530
$ 5,530 : () : 25 (90 $18) = $1,620 20 (20 $17.5) = 350 1,970
$5,530
: () : 1 (80 $ 15) = $1,200 15 (30 $16) = 480 1,680
: ( ) / =
$5,530 / 330 = $16.76 $16.76 110 1,844
$ 3,560 $ 3,850 $ 3,686
-
58
3.5
,
:
1 90 $15 $1,350
15 60 16 960
20 100 17.5 1,750
250 $4,060
110 25 , 90 11 .
, .
1 (90 x $15) $ 1,350 15 (60 x $16) (90 x $15)
(60 x $16)
$ 2,310
25 (90 x $15) (20 x $16)
$1,670
(40 x $16)
$ 640
20 (100 x $17.5) (40 x $16) (100 x $17.5)
$ 2,390
11 (40 x $16) (50 x $17.5)
$1,515
(50 x $17.5)
$ 875
1 (90 x $15) $ 1,350
15 (60 x $16) (90 x $15) (60 x $16)
$ 2,310
25 (60 x $16) (50 x $15)
$1,710
(40 x $15)
$ 600
20 (100 x $17.5) (40 x $15) (100 x $17.5)
$ 2,350
11 (90 x $17.5) $1,575 (40 x $15) (10 x $17.5)
$ 775
1 (90 x $15) $ 1,350
15 (60 x $16) (150 x $15.4)* $ 2,310
25 (110 x $15.4) $1,694 (40 x $15.4) $ 616
20 (100 x $17.5) (140 x $16.9)** $ 2,366
11 (90 x $16.9) $1,521 (50 x $16.9) $ 845
* $2,310/150=15.4
**$2,366/140=16.9
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59
3.
1. :
a. ; b. ; c. ; d. .
2. , , :
a. ; b. ; c. , ; d. . 3. :
a. ; b. ; c. ; d. . 4. $500,000,
$300,000, :
a. 60% b. 40% c. 20% d. 50%
5. : $1,000,000 $175,000 $25,000 $ 600,000
?
a. 60% b. 75% c. 40% d. 25%
-
60
6. :
a. ; b. ; c. ; d. , .
7. , , :
a. ; b. ; c. ; d. .
8. , , :
a. ; b. ; c. ; d. .
9. , :
a. ; b. ; c.
; d.
.
10. : a. ()
; b. ()
; c.
; d. , ,
.
-
61
11. , :
a. ; b. ; c. ; d. .
12. , , :
a. ; b. ; c. ; d. , .
13. :
a. ; b. ; c. ; d. .
14. :
$30,000 4,000 2,500 , 1,875
, , :
a. $32,500 b. $29,375 c. $31,875 d. $27,875
15. :
a. - + ;
b. - + - ;
c. + - + ;
d. + - .
-
62
16. . C $80; - $95; - $85. $250. :
a. $75 b. $85 c. $70 d. $60
17. , :
a. ; b. ; c. ; d. ,
.
18-20. :
1 150 $770 10 200 1,180 15 200 1,260 28 150 990 $4,200
30 , 200 .
18. 30 , , :
a. $1,065 b. $1,305 c. $2,895 d. $3,135
19. 30 , , :
a. $1,305 b. $2,570 c. $2,895 d. $3,135
20. 30 , , :
a. $4,200 b. $3,000 c. $920 d. $1,200
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63
21. , . , :
a. , ; b. , ; c. , ; d. , .
22. , :
a. ; b. ,
; c. ,
; d.
. 23.
$10,000. :
a. b. c. d.
24. $10,000, :
a. b. c. d.
25. :
1 100 $4 $ 400 20 400 $5 $ 2,000 25 200 $7 $ 1,400 20 300 $8 $ 2,400 1,000 $ 6,200
-
64
31 350 .
, : 1. ,
31 $_______. 2. ,
31 $_______. 3. ,
31 $_______. 4. ,
, , . , ?
26. . 31 :
1 400 $10.00 =$ 4,000 8 800 $10.40 = $ 8,320 16 600 $10.80 = $6,480 24 200 $11. 60 = $2,320 2000 $21,120
31 500 .
1.
. 2.
. 3.
. 27.
, :
1999 . 2000 . 2001 . 1/1 $ 40,000 $ 18,000 $ 25,000 50,000 55,000 70,000 90,000 73,000 95,000 31/12 18,000 25,000 40,000 $ 72,000 $ 48,000 $ 55,000
1999, 2000 2001 . , , $80,000, $75,000 $65,000.
, - , .
-
65
:
1. 1999 . $20,000. 2. 31 1999 .
$23,000. 3. 2000 . $4,000,
.
4. 2001 . $3,000, 29 . .
. ( .)
28. . :
1 25 $8 10 20 $12 15 15 18 15 $14 21 20 30 10 $ 15
.
29. . -:
1
100 50
3 60 60 4 70 100 10 200 65 16 80 110 19 40 70 25 130 110
, , 31 , () (b).
-
66
30. , -, .
1
150 $3 $450
1 450 $6 2,700 600 $3,150 400 31
200
a) $_________ b) $_________ c) $_________
31. :
$800,000 280,000 100,000 15,000 8,000 , 10,000 300,000 530,000
, :
a) ; b) , ; c) .
32. :
1
15 $4.00 $60
20 60 4.40 264 25 30 4.20 126 20 45 4.80 216 150 $666
31 50 .
-
67
, .
1. , 31 $_______.
2. , 31 $_______.
3. , 31 $_______.
4. , 31 $_______.
-
68
1(d) 6(c) 11(a) 16(a) 21(c)
2(b) 7(c) 12(c) 17(c) 22(d)
3(b) 8(b) 13(b) 18(a) 23(c)
4(b) 9(a) 14(b) 19(c) 24(c)
5(d) 10(a) 15(d) 20(d)
25. (20 .)
1. : $2,750
300 $8 = $2,400 50 $7 = $ 350
350 $2,750
2. : $2,170 $6,200/1,000 = $6.20 350 = $2,170
3. : $1,650
100 $4 = $ 400 250 $5 = $1,250
350 $1,650
4. : $3,450
100 $4 = $ 400 400 $5 = $2,000 150 $7 = $1,050
650 $3,450
: $4,550
300 $8 = $2,400 200 $7 = $1,400 150 $5 = $750
650 $4,550
, , $1,100 , .
-
69
26. (20 .)
1. :
24 200 $11.60= $2,320
16 300 10.80 = 3.240 500 $5,560
2. : $21,120 / 2,000 = $10.56 500 $10.56 = $5,280
3. 1 400 $10.00= $4,000 8 100 10.40= 1,040
500 $5,040
27. (25 .)
1999 . 2000 . 2001 . 1/1
$40,000 (1) 70,000
$23,000 55,000
$21,00 (4) 73,000
31/12
110,000 (2) 23,000
78,000 (3) 21,000
94,000 (4) 43,000
$ 87,000 $57,000 $51,000
1999 . 2000 . 2001 . $80.000 $75,000 $65,000 :
72,000 48,000 55,000
(87,000) (57,000) (52,000)
$65,000 $66,000 $68,000
(1) $20,000 (2) $5,000 (3) $4,000 (4) $3,000 28. (10 .) $450:
15 15 $12= $180 21 15 $14= 210 5 $12 = 60 35 $450 350: 1 25 $8 = $200 30 10 $15 = 150 35 $350
-
70
29. (20 .)
() 1 (100 $50) $5,000 3 (60 $60) $ 3,600 (100 $50) (60 $60) $8,600 4 (70 $50) $3,500 (30 $50) (60$60) $5,100 10 (200 $65) $13,000 (30 $50) (60$60) (200 $65) $18,100 16 (30$50) (10$60) (50 $60) $4,500 (200 $65) $13,600 19 (40 $70) $ 2,800 (10$60) (200 $65) (40$70) $16,400 25 (10$60) (80 $65) (120 $65) $8,400 (40 $70) $8,000 = $16,400 ($3,500 + $4,500 + $8,400) 31 =$8,000
(b) 1 (100 $50) $5,000 3 (60 $60) $3,600 (100 $50) (60$60) $8,600 (60x$60) 4 (10 $50) $4,100 (90 $50) $4,500 10 (200 $65) $13,000 (90 $50) (200 $65) $17,500 16 (80 $65) $5,200 (90 $50) (120 $65) $12,300 19 (40 $70) $2,800 (90 $50) (120$65) (40$70) $15,100 25 (40 $70) (90 $50) (90 $65) $8,650 (30 $65) $6,450 = $17,950 ($4,100 + $5,200 + $8,650) 31 = $6,450
30. (10 .)
a) $ 1,050 [($3,150/600) 200] b) $ 1,200 (200 $6) c) $750 [(150$3) + (50$6)]
31. (15 .)
-
71
() - = $800,000 - = $280,000 = $520,000 (b) $100,000 530,000 : 15,000
8,000
507,000 , 10,000 $517,000 $617,000 (c) - = $617,000- =$520,000 =$97,000
32. (15 .)
1. : =$237
45 $4.80 =216 5 $4.20 = 21 50 =$237
2. :
= $222
$666 /150 = $4.44 50 = $222
3. :
=$214 15 $4.00 = 60 35 $4.40 = 154 50 = $214
4. :
$429
15 $4.00 =60 60 $4.40 =264
25 $4.20 =105 100 =$429
-
72
4
(), :
12. ( 16 )
34 . ( 38)
1. (. 4.1) - , . : () , () , () () .
2. .
a. ,
(1) (2) .
b. , , .
c. , , , , .
d. , , , , , , .
3. () , () ( ), () () , . , , , .
-
73
4. , (, , , ).
5. , : a. ,
.
b. , , , .
c. , , , (, , , , 23).
6. , , , . , , . ( , ) .
(. 4.2, 4.3, 4.4, 4.5)
7. - .
a. .
b. - .
c. , .
8. : (1) , (2) (3) . , , .
9. : () , ()
-
74
() .
a. .
b. , .
c. .
(. 4.2)
10. .
a. :
() =
b. , 1 Benson Company $11,000. $1,000. $2,500 [($11,000-$1,000)/ 4].
c. .
d. , .
(. 4.3)
11. , .
a. :
(1) =
(2) X =
b. , Benson Company , , . 10 (b), 100,000 . 30,000 . $3,000.
-
75
(1) 10,000 100,000 = $0.10 1
(2) $0.1030,000=$3,000
c. .
d. , .
(. 4.4)
12. .
a. :
X =
b. , Benson Company , ( ). $5,500 ($11,000X50%).
c. , , , .
d. , , , , . , - (, ..).
13. , , .
a. (1) , , (2) , .
b. ( ) .
-
76
, (. 4.6)
14. - . , .
15. - , , . , , , .
(. 4.7, 4.8, 4.9)
16. () , () () .
17. .
a. , .
b. , , .
(. 4.7)
18. , ,
a. , ;
b. , , , ;
c. .
(. 4.8)
19. , ( . .20), .
-
77
a. , , .
b. , , .
(. 4.9)
20. , . . . . , .
21. - , , , , . , , , , . , .
22. . () , () , () ( ).
23. :
a. ;
b. , .
24. - , ,
-
78
.
a. , .
b. , , .
c. : , , .
25. .
25. - , , , .
38. , , , .. .
-
79
4.1
( -
( , ..)
)
,
(, )
,
-
80
4.2
-
=
/
() =
:
-
=
$20,000 $2,000 $18,000
20,000 $2,000 : 5
-
/
()
=
$18,000 5 $3,600
-
-
1 $18,000 20% $3,600 2 $18,000 20% $3,600 3 $18,000 20% $3,600 4 $18,000 20% $3,600 5 $18,000 20% $3,600
$18,000
20,000 1 3,600 2 3,600 3 3,600 4 3,600 5 3,600 18,000
-
81
4.3
/
=
1
=
:
/
=
$18,000 $10,000 $1.80
20,000 $2,000 10,000 .
1
=
$1.80 2,500 $4,500
1 $1.80 2,500 $4,500 2 $1.80 2,800 $5,040 3 $1.80 1,100 $1,980 4 $1.80 1,900 $3,420 5 $1.80 1,700 $3,060
10,000 $18,000
20,000 1 4,500 2 5,040 3 1,980 4 3,420 5 3,060 18,000
-
82
4.4
=
:
20,000 $2,000
: 5
=
-
$20,000 40%* $8,000
*1/5 2 = 40% ( )
.
1 $20,000 40% $8,000
2 $12,000 40% $4,800 3 $7,200 40% $2,880 4 $4,320 40% $1,728 5 $2,592 $ 592
$18,000
20,000 1 8,000 2 4,800 3 2,880 4 1,728 5 592 18,000
-
83
4.5
1 $3,600 $4,500 $8,000
2 3,600 5,040 4,800
3 3,600 1,980 2,880
4 3,600 3,420 1,728
5 3,600 3,060 592
$18,000 $18,000 $18,000
-
84
4.6
.
.
, .
:
: $52:
: $2,000
.52
- 2,000
..52 2,000
-
85
4.7
, 1 1999 ., 1 2003 . .
20,000 12.31.99 5,000 12.31.00 5,000 12.31.01 5,000 12.31.02 5,000 20,000
= $0
: 20,000
20,000
:
.
, 1 1999 ., 1 2002 . .
20,000 12.31.99 5,000 12.31.00 5,000 12.31.01 5,000
15,000
= $5,000 : 15,000 5,000 20,000
-
86
4.8
, 1 1999 ., 1 2002 . $8,000. 20,000 12.31.99 5,000 12.31.00 5,000 12.31.01 5,000
15,000
= $5,000 : 8,000 15,000 20,000 3,000 : $8,000 5,000 $3,000
, 1 1999 , 1 2002 . $3,000. - 20,000 12.31.99 5,000 12.31.00 5,000 12.31.01 5,000 15,000
= $5,000
:
3,000
15,000 2,000 20,000 : $3,000 5,000 ($2,000)
-
87
4.9
, 1 1999 ., 1 2002 . $10,000. $4,000.
20,000 12.31.99 5,000 12.31.00 5,000 12.31.01 5,000 15,000
= $5,000 :
() 14,000
15,000
1,000 () 20,000 10,000
:
$4,000
$4,000
10,000
5,000
$14,000 ($1,000)
, 1 1999 ., 1 2002 . $10,000. $8,000 .
20,000 12.31.99 5,000 12.31.00 5,000 12.31.01 5,000
15,000 = $5,000
:
() 15,000
15,000
() 20,000 10,000
:
$ 8,000
$8,000
10,000
5,000
18,000 $3,000 : 3,000 $15,000
-
88
4.
1. $60,000.
$5,000. $7,000 , . , :
a. $67,000 b. $60,000 c. $65,000 d. $72,000
2. ,
.
a. . b. . c. . d. .
3. :
a. , , , ; b. , , , ; c. , , , ; d. , , ,
. 4. :
a. ; b. ; c. , ; d. , .
5. 31 2000
$50,000. 31 2001 , $51,000. 31 2001 $53,000. , "" 2001 ?
a. $0 b. $1,000 c. $2,000 d. $3,000
-
89
6. $36,000 :
$300 1,500 120 1,130 10,000 560 ?
a. $36,000 b. $37,690 c. $39,610 d. $39,370
7. " " :
a. ; b. , ,
; c. , ; d. ,
. 8.
?
a. . b. . c. , . d. .
9.
:
a. ; b. ; c. ; d. .
10. :
a. ; b. , ; c. ; d. .
-
90
11. :
a. ; b. ; c. ; d. .
12. :
a. ; b. ; c. ; d. .
13. $15,000,
$3,000. $125 . :
a. 10.0% b. 1.0% c. 4.0% d. 12.5%
14. 1 2000 .
$72,000. 10 . $9,000. , 31 2000., :
a. $7,200 b. $6,300 c. $4,725 d. $5,400
15. $10,000.
5 . - $2,000. :
a. 20% b. 25% c. 40% d. 5%
16.
:
a. ; b.
;
-
91
c. ;
d. .
17. $150,000.
5 . $15,000. :
a. $60,000 b. $36,000 c. $54,000 d. $32,400
18.
?
a. . b. . c. . d. .
19. ,
?
a. . b. . c. . d. .
20. 1 2000
. $25,000. - 5 . - $5,000. . 2000 . :
a. $5,000 b. $3,750 c. $7,500 d. $10,000
21. 1 1999 . "Shaw" $90,000.
3 .
-
92
- $4,000. 2001 . ?
a. $10,000 b. $6,000 c. $10,888 d. $6,888
22. 1 $40,000.
$8,000. , , - $4,000. - $20,000. ?
a. 10 . b. 8 . c. 5 . d. 3 .
23. :
a. , ;
b. , ;
c. ;
d. . 24.
:
a. ; b. ; c. ; d. ,
. 25.
?
a. .
b. ( ).
c. ,
d. .
-
93
26. :
a. ;
b. ; c.
; d.
. 27.
:
a. ; b. ; c.
; d. .
28.
:
a. ; b. ; c.
; d. .
29. ,
, , :
a. ; b. ; c. , ; d. .
30. 31 2000 ,
$200,000, $65,000. , $20,000, " " $80,000. :
a. $135,000; b. $55,000; c. $55,000; d. $35,000.
31. $10,000
. $20,000, - $16,000. :
-
94
a. ; b. ; c. ; d. .
32.
$22,000 . $18,000, - $20,000. ?
a. $40,000 b. $42,000 c. $38,000 d. .
33.
$20,000 . $14,000, - $10,000. :
a. $34,000 b. $30,000 c. $24,000 d. .
34. , :
a. ; b.
; c. ; d. .
35.
, :
a. ; b. , ,
; c. , ,
; d. , ,
. 36. :
a. ; b. ; c. ; d. .
-
95
37. , :
a. $60 .
b. $4,000 . , .
c. $6000, , .
d. $500 , .
38. Rogers $90,000.
$8,000, 5 . .
, 5- . 39. ,
, Hamill, , :
a. 30 2000.
$8,000 . 1 1998 . $28,000. 5 . - $4,000. , 31 1999. 30 2000. $12,000.
b. 30 2000. $8,000 . $16,000. , , - $6,000. 30 2000. - $12,000.
40. : a. "ryon" ( $100,000
$60,000 ) $5,000 . $36,000. , , .
b. Edwards ( $15,000 $9,000 ) . Edwards $6,000. $9,000. , , Edwards.
-
96
1(d) 6(d) 11(c) 16(a) 21(b) 26(c) 31(c) 36(a)
2(c) 7(d) 12(a) 17(b) 22(d) 27(d) 32(a)
3(a) 8(c) 13(d) 18(c) 23(c) 28(c) 33(b)
4(b) 9(c) 14(c) 19(a) 24(a) 29(b) 34(c)
5(a) 10(d) 15(c) 20(d) 25(d) 30(c) 35(b)
37. (10 .) (a) 60 60 (b) 4,000 4,000 (c) 6,000 6,000 (d) 500 , 500 38. (10 .) = 2 5 = 40%
x
.
=
.
1 $90,000 x 40% = $36,000 $36,000 $54,000 2 54,000 x 40% = 21,600 57,600 32,400 3 32,400 x 40% = 12,960 70,560 19,440 4 19,440 x 40% = 7,776 78,336 11,664 5 11,664 3,664* 82,000 8,000
$3,664* , .
-
97
39. (15 .)
(a) 30 2000.
3,600
() 3,600
( 9 2000. $24,000 5 = $4,800 $4,800 x 9/12 = $3,600)
() 20,000 -
() ($9,600 + $3,600) 13,200
($14,800 $12,000) 2,800 () 28,000 8,000 (
)
$12,000 8,000 () $20,000 (b) 30 2000.
() 18,000
() 6,000
() 16,000 8,000 ( )
$12,000
8,000 20,000 :
($12,000 - $10,000 = $2,000) 2,000
$18,000
40. (10 .) (a) () 41,000 - () 60,000 ($40,000 - $36,000) 4,000 () 100,000 5,000
-
98
(b) () 12,000
() 9,000
() 15,000 6,000
$9,000
:
6,000
$3,000
$9,000
: 6,000 $15,000 : 3,000 $12,000
-
99
5
5.
(7)
(),
.
1. . .
2. , , . , (, 3 ).
(. 5.1 5.2)
3. :
a. , .. ;
b. , : (1) (2) , ;
c. , , : (1) , (2) .
4. , ( ), . , .
-
100
(. 5.3)
5. , : , .
a. () , .
b. ( ) . ,
c. , .
6.
, : a. ; b.
; c.
; d. , ,
.
7. . , , : () , () () .
(. 5.2, 5.4, 5.5, 5.6)
8. : a. / .
, , .
b. . , , .
c. . .
9. (b) , , .
-
101
. a.
, , , .
b. .
(. 5.7)
10. 11-16 .
11. . - .
12. , a. ,
.
b. . , .
13. () , () ( ) , , () .
14. : a. ( )
, - ;
b. , - ;
c. , .
15.
, , , , . a. $50,000 (
) , .
-
102
b. $100,000 ( ) , .
16. , .
(. 5.7)
17. 18-25 .
18. , .. .
19. , , , . a.
$120.000, $20,000, , , $100,000 ($120,000 - $20,000).
b. $60,000, $12,000, , , $48.000 ($60,000 - $12,000).
20. , : a. (1) (2)
; b. (1) , (2)
. (3) , (4) (5) .
21. :
+
22. :
+ +
-
103
23. :
+
+
( )
24. :
+
25. , , , , .
-
104
5.1
,
( )
-
105
5.2
,
-
106
5.3
( )
( )
( )
()
( )
-
107
5.4
1. , .
2. , .
1., , , .
2. .
-
,
,
( )
(), , ( )
5.5
-
,
:
:
5.6
-
110
5.7
31 2000 2000 . 1999 . $30,000 $39,000 $9,000
15,000
10,000
5,000 20,000 18,000 2,000 18,000 12,000 6,000 6,000 2,000 4,000 3,000 5,000 2,000
31 2000
$400,000 20,000 $420,000
280,000 75,000 15,000 8,000 7,000 $385,000 $35,000
, , .
-
111
5.7 ()
( ) 31 2000 .
$ 35,000 ,
:
$15,000 (20,000) 9,000
(5,000)
(2,000) 6,000 4,000 (2,000) 5,000
$ 40,000
-
112
5.7 ()
$ 400,000 9,000 . .
$409,000 (+)
20,000 20,000 -0-
280,000 2,000
6,000
..
276,000 (-)
75,000 5,000
80,000 (-)
15,000 15,000
-0-
8,000 4,000
.
4,000 (-)
7,000 2,000
.
9,000 (-)
$ 35,000
$ 40,000
( )
31 2000
$409,000 $276,000 80,000 4,000 9,000 $369,000
$40,000
-
113
5.
1. ?
a. .
b. , .
c. .
d. .
2. :
a. ; b. ; c. ; d. .
3. :
a. $1,000 ; b. 3 ? c. 6 ; d. :
.
4. :
a. , , , ;
b. , , ;
c. , , ;
d. , , .
5. :
. , ; b. , ; . , ; d. , , .
-
114
6. :
. ; b. ; . ; d. .
7. :
. , ; b. ; . ; d. .
8. :
. ; b. ; . ; d. , .
9. :
. ; b. ; . ; d. , .
10. ?
. , . b. . . , . d. .
11. ?
. . b. . .
, d. .
12. , :
. , , , ;
b. , , , ;
c. , , , ;
d. , , , .
-
115
13. ?
. . b. . . , . d. .
14. , , , :
. ; b. ; . ; d. .
15. :
. ; b. ; . , ; d. , .
16. :
. ; b. ; . ; d. .
17. ?
. . b. . . . d. .
18. ?
. . b. . . . d. .
19. :
. ; b. ; . ; d. .
-
116
20. :
. ; b. ; . ; d. , .
21. ?
. . b. . . . d. .
22. ?
. . b. . . . d. .
23. ?
. . b. . . . d. , .
24. Elway Company:
1. . 2. . 3. . 4. . 5. - . 6. , 10%
. 7. . 8. 100 XYZ . 9. . 10. .
, : (a) , (b) , (c) , (d) .
-
117
25. $300,000. $80,000. :
$ 20,000 $ 15,000 19,000 30,000 - 50,000 65,000 7,500 5,000 12,000 16,000 1,600 1,200
, .
26. :
2000 . 1999 . $ 41,000 $ 31,000 80,000 60,000 22,000 17,000 22,000 40,000 70,000 60,000
(20,000) (13,000)
215,000 195,000
11,000 6,000 27,000 19,000 140,000 115,000 37,000 55,000
215,000 195,000
1. $15,000. 2. 2000 . $3,000. 3. . $10,000.
, 2000 . 4. $5,000.
$15,000, - $10,000. 5. $12,000.
-
118
6. , . $25,000.
, 31 2000 ., .
27. :
. 31 2000 .
$7,500,000 5,400,000 2,100,000
500,000 700,000 90,000 30,000 1,320,000
780,000
:
1. $400,000. 2. - $200,000. 3. $ 200,000. 4. $100,000. 5. $180,000.
, 31 2000 ., .
-
119
28. e:
, 31 2000 .
2000. 1999. $71,000 $35,000 85,000 53,000
- 120,000 132,000 19,000 25,000 90,000 75,000 315,000 250,000 (65,000) (60,000) $635,000 $510,000
$93,000 $75,000 29,000 24,000 130,000 160,000 245,000 170,000 138,000 81,000 $635,000 $510,000
-
120
, 31 2000 .
$470,000 :
$280,000 ( 60,000 ) 17,000 15,000 18,000 3,000 393,000
77,000
:
1. $90,000. 2. $10,000.
$25,000, - $13,000. 3. $30,000
$30,000. 4. $20,000. 5.
.
2000 , .
29. :
1. . 2. . 3. . 4. . 5. . 6. . 7. . 8. . 9. . 10. .
, : (a) , (b) , (c) , (d) .
-
121
30. .
365,000
107,000
420,000
439,000
- 516,000
- 560,000
48,000
42,000
119,000
146,000
616,000
200,000
160,000
64,000
39,000
. .
a) . b) . c) . d) .
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122
1() 2(d) 3(b) 4(a) 5(a) 6() 7(a) 8 (a) 9(c) 10(a)
11(d) 12(b) 13(d) 14(b) 15(a)
16(d) 17(b) 18(d) 19(a) 20(c)
21(d) 22(c) 23(c)
24. (9 .)
l(c) 2(c) 3(a) 4(a) 5(a)
6(d) 7(c) 8(b) 9(b) 10(d)
25. (12 .)
$ 300,000 :
80,000 11,000 - 15,000 (2,500) (4,000) 400 599,900
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123
26. (25 .)
, 31 2000 .
(15,000) :
( ) 17,000 ( b) 10,000 (20,000) (5,000) 5,000 7,000 (8,000) ( b) 8,000 5,000 13,000 (12,000) 20,000 (3,000) 5,000 10,000 31,000 41,000 ,
25,000
) 31.12.00 20,000 31.12.99 (13,000)
7,000 10,000 17,000
b) 18,000 (10,000) 8,000
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124
27. (17 .)
, 31 2000 .
$7,100,000 (1) : 5,500,000 (2) 1,220,000 (3) 6,720,000
$380,000
(1) 7,500,000 (400,000) 7,100,000
(2) 5,400,000 - 200,000 5,600,000 (100,000) 5,500,000
(3) , 1,200,000 200,000 (180,000) , 1,220,000
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125
28. (27 .)
, 31 2000 . ($ 470,000-$ 32,000 ) $438,000 250,000 (1) 49,000 (2) 15,000 18,000 332,000 106,000 (15,000) (90,000) 10,000 (95,000)
45,000 (20,000) 25,000 36,000 35,000 71,000 ,
30,000 (1) 280,000 - (12,000) 268,000 (18,000) 250,000
(2) 60,000 (6,000) (5,000) 49,000
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126
29. (5 - 10 .)
1() 2() 3(b) 4(d) 5 () 6() 7(d) 8(b) 9(b) 10()
30. (15 ): A. $365,000 107,000 (19,000) - (44,000) 6,000 27,000 $ 442,000 . $(616,000
) 39,000 ($577,000) . $200,000 160,000 (64,000) $ 296,000 D. : $ 442,000 (577,000) 296,000 $161,000
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127
6 ,
(), : 6. ,
( 8)
7. ,
( 10)
8. ( 11)
15. ( 19)
22. ( 26)
30. ( 34)
33. , ( 37)
. , , , - . . , . , , , . , , . , . , , , , , .
, , . 37 , , 1998 ., . ,
,
. , . 37 , :
-
128
1)
, , .
2) , , .
3) , .
, (.. , ) (, ). , . , 2000 . $1,000,000. , , , . , , , , , $500,000, . , , , , $700,000, 2000 . $700,000. , , , . (, $1,000,000) .
10 , , ,
. , . , , , . , , , $500,000, 2000 ., 2001 . ( ). $500,000 . 10 . , 10 ,
-
129
.
19 26 . , , . 19 :
) , , , ;
) , ; ) ,
; ) ; ) .
19 . , . , , / , . . 26 19 . 11 - , . (, , , , . ). , , , .
34 , (, ). , . , , . (, , , ) . , ,
-
130
( ), .
8 , , . , . , ( ), . (, ) . , , . , . , .
-
131
7
(), :
18. ( 22)
20. ( 24)
23.
( 27)
24. ( 28)
27.
( 31)
, , , . , . 24 . 24 , - . , , , , , . , - , . , , , .. ( ). 28 , 20% , 20 50% . 20%, . , . 20 50%, , - . . ,
-
132
. , , - (. 7.1). 27 . . , ( 50% ). , , . 100%, . 22 , , -. - . , , . 31 , . , . , , .. . , , : . . . 20%, ; 20%, 50% - ; 50%, . , .
-
133
7.1
) :
1 1999 . 30% $30,000 ( $100,000). 1999 . $300,000 $80,000. :
01.01.99 $30,000 $30,000 ( 30% )
31.12.99 $90,000 $90,000 (
$300,000 30%)
$24,000 $24,000 ( $80,000 30%)
31.12.99 . : 01.01.99 $30,000 31.12.99 $90,000 31.12.99 ($24,000) $96,000
, 30% , ( ).
-
134
) : 1 1999 . 100% $100,000
( $100,000). 1999 . $10,000. 31 1999 .:
.
700,000 115,000 815,000
110,000
-
)110,000
-
810,000 115,000 815,000
200,000 5,000 205,000
400,000
100,000
a)100,000
400,000
210,000
10,000
)10,000
210,000
810,000
115,000
110,000
110,000
815,000
1999 . :
01.01.99 $100,000 $100,000 ( 100% )
31.12.99 $10,000 $10,000 (
)
100% ,
. .
-
135
. , . ,
$100,000 $10,000 $110,000 (
,
).
-
136
8
(), :
19 . ( 23)
26.
( 30)
28. :
( 32)
. 32 : , : a) ; b)
; c)
; d) . : a)
; b)
. , ( ) (, , ). , , ( ) . , . , , (, , , ), . , 32, , , , , . 32
-
137
, , , . 30 . , , . , , , , . 30 , , : , , , . (1 , 1-3 , 5 ). , . 23 , , , , . 23 , , , , ( ). 25 39 : 40 . 39 , , . , , . , :
(a) , , , ;
(b) , , ;
(c) , ( , , ).
-
138
, , :
(a) ;
(b) , , , , .
39 1 2001 .
40 . 40 , , . :: (a) ,
, , , ;
(d) ,
.
:
(a) : , ;
(b) .
16, : ( ). , , .
40 1 2001 .
-
139
9
(), :
11. , ( 15)
17. ( 21)
25. ( 29)
, . 21 , , . 21 , , , , , . , . 21 : 1) , 2) , . 29 , , : ; , ; 100%. , , . 15 , . , . 15 , ; , .
-
140
10 ,
(), :
9. ( 12)
10. ( 14)
13. ( 17)
16.
( 20)
29. ( 33)
31. ( 35)
32. ( 36)
, , , . 12 , . . , . . , - . 12 (.. , ) , . 17 . , , . . , . . .
-
141
17 , . , : ) ; ) ; ) ; ) . . , ( ) 17 , . 20 , , . 20 , . , . 14 . , , . 14 (.. , , , ). :
a) ; b) ; c) .
33 , , , , : . , , , . . 33 . , , , , , . .
-
142
35 , . , , . 36 , , , . , , , . , , 36, . , 36 , , .