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2551

...90

...90 ...90
...90 www.rd.go.th

...90
40 (1) (8)
(
40 (1) ) 2551

1. 30,000
2.
60,000
3. 30,000
4.
30,000
5.


.. 2548 1,200,000

2551

40 (1)
...91

...90


()

1 7

1 40 (1) (2)
2551
( 40 (1))

40 (1)



40 (2)





40 (1) (2)

5

5



...90

(1)
10,000
9 7.
10,000 490,000
1 2. (1) 15
(2) . 500,000
(3)
500,000
(4)
(
)
300
300,000 5
5

(5) 65
65

(
10)

65
190,000
40(1)
(8)
190,000

190,000
**
... 90

40 (1) (2) 40
60,000

40 (1) (2)
40 (2)

1. 2. 4.

5.
4.

( 180
)
100

15
15
=
= 3

(100 - 15)

25

2 40 (3)

40 (3)
40 60,000

17

= (10025- 25) = 31


10 14. ( 2)
6.
(1)

(2)

(3)

(4)

(5)

40 (4)

40 (4)

1.






(
15)
4 40 (5)
2.

()
1.

2.


( 10)

3.
2.


4.

...90 2 3 5.

10%

20%

30%

25%

.................................................................................................................................................................................................................................................................................................................................................................................................................................................
.................................................................................................................................................................................................................................................................................................................................................................................................................................................
.................................................................................................................................................................................................................................................................................................................................................................................................................................................

..............................................................................................................................................................................................................................................................................................................................

9 ..................................... 4 ..................................... 3 ..................................... 7 ..............................................................................................................................................................................


( 10 14.) .............................................

(1)
1 *
2
() 30
()
20
()
15
()
30
()
10


(2)
20

5 40 (6)



1 *
2
(1)
60
(2) 30

6 40 (7)


1 *
2 70

7 40 (8)
1.
40 (1) (7)

2.
..2535

10

3.

( )

(1)
50
(2)

1 *
2
** 1 2 3 4 5 6 7 8

92 84 77 71 65 60 55 50

**

10 10
1


(
)
...90
4.
4.1

2 (56) (65) 126
(..2509) 246 (.. 2547)

7 4.
4.2
4.1 ... 90
7 4.


( 90)
( 132)
... 90 ... 91


31

5.
5.1

2 (67) 126 (..2509)
246 (..2547)
7 5.
5.2
5.1 ... 90
7 5.


( 133)
... 90 ... 91

*


40(5) - (8)
5 5

40 (8)

(1)

() 300,000
()
300,000
() () 600,000
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)

(14)

(15)
(16)
(17)
(18)

(19)
(20)
(21)

(22)
(23)
60 (24)
40

(25)
61 (26)
65 (27)
70 (28)
70 (29)
70

70 (30)
70 (31)
70 (32)
70 (33)
70 (34)
75 (35)
(36) 40 (5)
75

(37)
75 (38)
75 (39)
80 (40)
80 (41)
(42)
80 (43) 6
80
5
80 (44) (1) (43)
80

8







10 14.

( 150,000 )

20

9
1. 30,000


30,000 2
60,000
( )
30,000
2.
30,000
3.

15,000 ( 7,500 )

80
80
80
80
80
80
80
85
85
85
85
85
85
85
85
85
85
85
85
85
85
85

17,000
( 8,500 )

(1)
(2) (
)
(1) (2) 2551
15,000
( 20
)
25
()

() ..2523
() ..2523
..2522 ( () ) 3

4.
4.1 60

30,000
4.2
()

4.3 30,000
30,000

4.4

30,000

4.5

.. 03
4.6

4.7
... 90
5.
5.1
30,000
5.2
()

5.3

15,000
5.4

5.5

15,000


5.6

15,000
5.7

5.8
... 90
6.
10

/
10,000 10,000
90,000

10,000

7.
2551
10,000 ( 10,000 490,000
15 )



8.
15
.()
500,000
1 31 2551
700,000



8.1
(1)
1
1 3
5,000
(2)
5
55

5

(3)

(4)

8.2 8.1

8.6
8.1


8.3 5
55

8.1 (1)
8.4


5

8.5

8.6
8.1 8.2


5





8.1 8.2
9.
15 500,000
1
31 .. 2551 700,000

9.1
(1)

1
15 500,000
1
31 .. 2551 700,000

(2)
5

(3)

5

9.2
9.1

5




(FIFO)
10.

2551 100,000

(1)
(1.1)
()
()

()
()
()

()

(1.2)

(1.3)

(1.4)

(2)

(3)

(4) (3)



(5) (3)
1
(3)
(6)

(7)

100,000
(8)

100,000
(9)

()

100,000
()

100,000
()


100,000
(10)
(1)
100,000


11.
( 2551
9,000 )


(1)
(3)
(2)

0 100,000
100,000 150,000
150,000 500,000
500,000 1,000,000
1,000,000 4,000,000
4,000,000

10

100,000 ............................................
5
50,000 ............................................. 10
350,000 ............................................ 10
500,000 ............................................. 20
3,000,000 ............................................. 30
............................................. 37


2 10
10 3.
1.



2.


3.

4.

5. 3
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( ) /
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4 (.. 2548 2551) 1.5 20
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4

( 428 ) .. 2548
3.

4.

(4)

......................................
......................................
......................................
......................................
......................................
......................................

(5)

(6)

(7)

0
35,000
35,000
100,000
135,000
900,000 1,035,000

(
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10 10 6.

60,000 (
40 (1))
0.5

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10 19. ... 90 15.
...91
26.
1.5
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... 90
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2. 1.
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(1) ...90

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3.
(1)
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1 31 2552
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(1)
(2) ...90
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90 7
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(3) 1
31 2552
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...90

1.
2. (KTC)
(
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3.
3.1 4
(1) ( .)
(2) ( .)
(3) ( .)
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(1)
... 90
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(2) /
... 90
... 90 7
(3)
(4)
(5)

(6)

4.
(1) ... 90

(2) (
) ...90

3
3,000
3
1 ...90
31 2552
2 30 2552
3 31 2552


(..35)

(
)
...35

2552
1.5 ( 1 )
2,000

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