Professional Documents
Culture Documents
ACCA F3 Azərbaycan
ACCA F3 Azərbaycan
The translation of the BPP Learning Media Ltd study materials has been undertaken by GRBS (G&R
Business Services LLC), as such, BPP Learning Media Ltd is not responsible for any inaccuracies or
quality issues with the translation. Any queries relating to the accuracy or quality of the translation
should be directed to GRBS.
This tuition material is registered by the Copyright Agency of the Republic of Azerbaijan under the
Azerbaijan Republic law of Copyright and Related Rights Act (Certificate number XXXX and XXXX;
Registration number XXXXXXXXX) and all copyrights are reserved. No part of this material can be
reproduced, or transmitted in any form or by any means electronic, mechanical, photocopying,
recording or otherwise without the prior written permission of GRBS.
GRBS and BPP Learning Media Ltd are grateful to the Association of Chartered Certified Accountants
(ACCA) for permission to reproduce past examination questions. The suggested solutions in the exam
answer bank have been prepared by BPP Learning Media Ltd except where otherwise stated.
- (& )
.
.
- .
Bu tdris material Mlliflik hququ v laqli hquqlar haqqnda Azrbaycan Respublikas Qanununa
uyun olaraq Azrbaycan Respublikas Mlliflik Hquqlar Agentliyi trfindn qeyd alnb
(hadtnam nmrsi XXXX v XXXX; Qeydiyyat nmrsi XXXXXXXXXX) v btn mlliflik
hquqlar qorunur. -
, , ,
.
( ) .
,
.
:
(994 12) 437 10 51
(994 12) 437 10 61
(994 12) 437 32 61
-:
milli.muhasibat@grbs.com
:
, 1065,
44,
Caspian Plaza 1- ,
GRBS,
Birinci n - GRBS 2011
Web:
www.grbs.com
GRBS
riv
15
27
63
77
111
( )
127
137
169
10
213
11
223
12
239
13
k,
257
14
267
15
293
16
307
17
323
18
335
19
371
20
389
21
411
22
439
23
445
24
465
479
497
1.
nda
2.
3.
4.
mlumat
5.
. 13-
nn
. , ,
. B: ,
.
4-
.
Bu f 5- blmsin,
. B:
. B ,
, ,
.
1:
10 1 40 2 . stniln
1 . , 2 d
yanalmaldr. , lar
.
q olmaz ,
ir. , .
1. nda
(, ,
, v s.) .
( mlumat 4-
verilir).
(5- ).
, .
5- ( 6- ) .
.
?
. ,
.
1:
2.
2.1 ?
n ,
.
.
.
v xidmtlrin ,
.
,
lar hazrlayan gstrn .
(: , , )
.
.
( ) ya (II, I, )
. ,
.
2.2
:
();
. ,
, , v baqalarn .
. ,
.
. , ,
.
()
1:
. ,
halda,
.
20- mlumat verilir.
.
. , .
hr
. . 5-
.
2.3
()
,
, mruz qalr.
, ,
.
()
()
ayr .
, , .
:
, .
()
.
.
()
.
: y hyata keirmk
mqsdil .
2.4
()
at .
, ( l)
( ) .
:
.
()
.
.
,
.
()
dn ke.
1:
,
.
, , .
()
. ,
.
.
3. ,
- :
qn
. ,
, .
3.1
biz uotundan . , ,
. ,
. at ksb
etmsin ,
. .
3.2
.
msuliyyt .
. hazrlamaldrlar (,
).
( )
thlil - .
.
.
1:
, , .
, faliyyt gstrn ?
.
?
,
?
at riv ( ) (
) :
,
.
Baqa , ,
l lan . , r-
.
lr . , ,
.
,
-
.
4.2
.
()
. ,
. ,
1:
.
()
, ,
-y .
.
()
.
mlumat almaq ,
thlksinin
olub- .
()
.
.
()
, -
.
()
lar .
()
v analitiklrinin
. , .
K
, in mtbuata .
()
,
. , ,
.
()
. . ,
,
. is
. M, s
.
. ,
.
4.3
,
. ,
. ,
. -
almaq ,
.
1:
(1)
.
.
n olan .
( , ).
()
n
.
()
()
()
()
( ) hazrlan ,
.
, /-
.
()
. .
. , ,
nun .
5.
.
5.1
10
, ,
. ,
.
.
1:
5.1.1
.
, n, n, ni,
n, i, n, ni, ni
.
.
; ,
.
. ,
.
, : ,
.
5.1.2
.
.
, i,
( ) ,
(, ) .
, , .
(, ).
5.1.3
. , .
, , . hm d i d
.
5.1.4
.
, .
.
1:
11
30 207-ci
$
l
-
5,000
1,500
500
$
55,000
7,000
62,000
25,000
10,400
35,400
()
25,000
1,600
62,000
.
, , hmin
.
5.2
mvafiq
.
() () .
5.2.1
mvafiq mallarn v ya xidmtlrin ndan ld ediln .
faliyytinin tnzimlnmsi n tlb olunan
msrflrdir.
5.2.2
.
. llik h mssisnin faliyyt balad tarixdn nvbti ilin hmin
tarixindk olan mddti hat edir. ,
, .
.
12
1:
30 207-
yalnz . ,
.
5.3
. ,
. ,
.
myynldir.
.
,
, .
, .
.
(2)
.
?
. ,
la birg
.
1:
13
x
, kommersiya i
n .
- :
.
.
1.
2.
, birg .
, ?
(ortalq)
3.
nu .
4.
5.
, ndn ibartdir.
. , 3 .
4.2- .
. . .
14
1:
1.
2.
(U)
3.
()
()
sistem . -
.
.
m-
, ,
.
mtlq .
2:
15
.
.
d .
1.
.
1.1
, ,
( )
.
.
.
,
.
:
/ ;
();
1.2 /
.
, ,
() ()
.
16
2:
1.3
dan istifad etmkl .
, .
.
.
,
olur.
nfuz .
? , ,
.
,
, . ,
. ,
.
.
()
()
- :
? , , .
()
()
'' 'W' . m
?
, -
.
,
.,
.
1.4
d . ( ),
.
() ()
.
2:
17
1.4.1
()
()
()
() . - .
,
. 2003-
() .
2003- 1 -
. , ,
- .
()
:
()
,
,
a
.
()
()
M U S
.
2005- -
- .
1.4.2 ()
- .
, ,
.
.
1.4.3
()
2001-
. ,
,
.
18
2:
1.4.4
si
(U)
T - . , - .
1.4.5 - -
-
. :
()
, , ;
()
()
, ;
()
, ;
()
1.4.6
- ( )
. - -
.
1.5 (
)
nun zaman -
. , ,
mxtlif lr .
2:
19
.
:
() ;
;
( -) ;
.
1.6
.
.
( ),
.
1.6.1
.
,
,
. o
. , kimi
.
2.
()
-
.
2.1
.
t
. .
20
2:
2.2 -
41
(, 3- Fsild ) .
- . , , .
- tmkl yana, daha 8 . 1 2005-
, , -
-
.
3
()
()
- -
- . ,
.
3.1
- .
, v .
.
q
(
)
8
Standartn i versiyas
8
BMHS
2:
21
3.1.1 /-
. d (*)
.
1 - *
2 - *
7 - *
8 - *
10 - *
11 -
12 -
16 - *
17 -
18 - *
19 -
20 -
at
-
, rm
,
lt
m
( )
:
,
-
:
21 -
23 -
24 -
27 -
28 -
29 -
31 -
32 -
33 -
34 -
36 -
37 - *
38 - *
39 -
40 -
41 -
22
2:
,
?
, ,
. , hmin
.
.
3.2 /-
()
. 2002-
() .
, ,
. /- .
,
. :
()
( - );
()
( ,
).
11
. - ,
m .
.
3.3 -
3.3.1
-
. /-
.
.
3.3.2
. /
.
. ,
, ,
.
2:
23
?
, u bard mn
mslhtdir.
3.4 -
, -
/- . , -
.
. / 2005- .
- .
. /-
K .
.
, -
.
/- .
nkiaf etmi dvltlrdn /-
n az meyl n lklr idi.
- hmin
maa balamdr.
() 1993-
(7 - ) / . /-,
, .
- - .
- ,
-
. / .
3.5
,
.
.
n ( , )
t .
24
()
,
nt .
()
,
.
2:
()
,
.
()
,
.
()
, ,
, ,
33 - .
. ,
.
()
- .
()
(
). , - 19 gcl
ki, - 19 - -
.
()
,
- (3- ).
()
, .
b , 3.4 3.5- b
, , ,
.
x
.
. , .
.
.
- l
.
- -
- . ,
.
1.
- ?
-
-
2.
- - ?
3.
,
?
2:
25
4.
2005- -
?
1.
- .
2.
3.
4.
-
.
26
2:
1.
2.
at 1 -
3.
4.
5.
6.
,
adl 8 -li BMUS
.
.
d .
. , ,
.
blmsi 2 mvzunu : 1 -
riv sndi ( ). mvzulara
,
.
beinci v altnc blmlrind mvafiq olaraq
8 -
.
3:
27
, .
,
. . 4-
.
onu .
. ,
. , hmi
z .
1.
.
- .
.
,
. -
.
.
.
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
ilk nvbd 1 - -
( () - () ni) v ni y
.
28
3:
2.
1 -
1 - -
:
1 - - 3 .
konsepsiyalar
.
1 - 1997- 2004-
. 1 - - ni,elcd
.
21- ir.
2.1
1 - - :
, k
.
1 - ()
.
2.2
,
.
, .
haqqnda .
( )
3:
29
i la ,
.
1 - - ,
:
()
()
()
()
()
. 1 - -
.
2.3 /-
, ,
. /-
.
1 - - .
()
/-
()
/- , /-
()
,
- .
, /-
. /-
. , .
()
da n, n
n dildiyini
()
mvafiq /-
, /-
()
sbbinin detall , /-
hmin standartn vzin
()
1 - - :
30
()
()
, ,
()
3:
2.4
6- .
,
. - ,
,
:
()
()
, :
()
()
()
()
()
()
()
3- .
1 - -
.
2.5
, ,
. ,
.
, , at
tdir ( , 12 ).
,
.
,
. - -
.
2.6 :
irkti $60,000 .
6
. , $10,000
.
, ,
6
. $10,000
3:
31
.
$(60,000 10,000) = $50,000, $40,000, $30,000 .
. , 6 .
, ,
. lik si $8,000
.
$50,000
, $8,000 .
, $50,000 . O, ($8,000)
.
,
.
sl
,
$60 .
()
, .
()
,
. : 3 $60 = $180.
()
, 31
-
; 3 $100 =
$300.
,
:
()
()
()
2.7
, , ,
( ) .
(1 - )
,
.
32
3:
, uyun
.
,
(). ()
.
2.8 :
irkti 1- (m) $5 20
. $10 .
($200) ($100) ,
$100 .
18 , 20
,
- 2 .
, , bu . 18
.
$90 .
:
, artq
m 2
, . ,
2
( ),
(
) . ,
danacaq.
- .
,
.
3:
33
2.9
. .
()
()
2.10
.
.
.
,
.
(1 - )
. ,
. , ,
.
- .
. ,
(, 5%-
).
,
. ,
.
-
. ,
( ,
, t .);
.
- , ,
.
34
()
$2
, - $30,000 ,
buraxlm $20,000
. -
l $20,000 buraxlarsa, bu, olduqca hmiyytli
hesab olunar. , .
()
$50,000 , $55,000
, $5,000
. , ,
.
3:
?
()
()
()
()
. , .
()
. .
()
nin - . ri
, . ,
, hmin
.
2.11
vzldirilmnin digr BMHS-lr trfindn tlb olunmas v ya yol verilmsi kimi hallar istisna olmaqla, 1 -li BMUS-d aktiv v hdliklrin qarlql vzldirilmsin icaz verilmir.
.
()
dkd/ tdikd;
()
/ ,
olmadqda.
2.12
1 - -,
( - / ).
,
.
,
.
2.13
() q-
. ,
.
3:
35
- ,
. ,
.
3 :
()
,
. ,
,
( $150) ($100), . ,
; $150
.
()
, .
, ,
. $1,200
$900
, , $900
. , $300
; -
.
()
v v ya digr aktiv ,
.
2.14 : Ehtiyatllq
ehtiyatllq .
()
1 205- 31
$100,000 . 31
i $15,000 . $6,000
cyin .
$6,000 .
205- ,yni
$100,000 , $6,000
.
-
$6,000 .
()
. , $1,000
.
(2/3 ) .
$
800
400
1,200
, ( t) . $800
, $200
.
$200 .
,
.
.
36
3:
()
$
:
1,000
400
600
()
$
800
200
600
2.15
.
,
ni .
, , . ,
, bu konsepsiya,
, , .
2.16
:
()
(5-
)
()
(6- )
s
. ,
, -
.
.
.
, . ,
.
Siyast
( ,
)
Sah
mumi
Aktivlr
t
-
-
3:
37
,
.
3. -
- . -
. :
.
M .
M .
P
.
.
:
( s),
, -
.
, blmlrdn .
:
.
.
,
. .
38
3:
3.1
b . ,
. myyn .
, ya , , . Hmin
, (,
.), ,
.
, ,
.
y.
M mhz .
, , :
3.2
( s) ,
. is
.
3.2.1
:
()
- -
- .
()
-y -
.
3:
39
()
bu sah
()
- -
()
- -
()
()
- -
.
- s ox gman
ki, .
dir -
.
.
- ,
. - bu ,
.
3.2.2
i :
()
()
()
malik ,
()
) ) .
(
), , .
:
()
()
()
(
)
()
, , ,
.
(, ,
).
-
.
( )
40
3:
3.2.3
, 1- myyn mlumat
verilmidir. , , , , ,
.
.
.
,
. tdri
.
3.3
:
n
,
.
.
, :
()
,
.
()
- .
, , .
3.3.1 ,
,
.
.
()
()
: , /
()
: ( ,
).
.
3:
41
( ) ,
. ,
.
( )
,
. .
.
.
3.4
a dn biri 2- , digri 1- F
. :
()
m
a inin a
.
()
,
. ,
.
()
,
.
3.5
,
.
: , , ,
. 3.6- 3.15-
.
42
vvl . 3.6-
3.15-
, di.
3:
3.6
lr. ,
grkdi. ,
, onlar .
3.7
. ,
.
- .
(,
.) .
( .)
.
. yalnz
( , ald
). , .
, , .
3.8
, , ,
. mlumatlarn ks
rdi .
Htta mnasib hesab olunmasa bl, gr mlumat ox etibarszdrsa (qeyrimyyndirs), onun hesabatlara daxil edilmsi aldadc ola bilr. ,
kim.
3.9
, ks .
, , da . , , hm
d
un ilsinin .
- ,
. , d .
3:
43
3.10
,
.
3.11
, .
istifadilrin qrarna tsir etmk v onlarn qabaqcadan dnlm qrar vermlrin
rait yaratmaq mqsdi il hazrlanmdrsa, bu halda hmin hesabatlarn neytrallnn
itirildiyini hesab olunur.
3.12
- .
, . -
.
(k) , ehtiyatlar
,
.
3.13
nn s onlar
baxmnda .
.
3.14
:
()
, ;
()
,
.
,
.
.
.
44
3:
- q () .
, .
.
3.15
3.15.1
, , .
. ,
, onu
.
, ,
hmin artq . ,
.
3.15.2
, , . ,
. , :
;
da . - ,
.
3.15.3
gli,
.
. 4-
, .
- nzriniz
atdrdq. .
3:
45
3.16
i digr
.
()
()
, i y ,
.
()
.
()
, .
()
lri
()
, ,
,
.
()
, s ,
,
.
()
, ksriyytin 1- .
.
46
, , ,
.
3:
3.17
(
) .
mas , ,
.
3.18
u,
.
3.19
. :
()
()
( ) .
,
- .
. ,
.
, $100,000 , $10,000
. 10%-.
, onu $10,000 (10%
$100,000). , .
:
()
()
()
()
()
()
()
3:
47
()
: -t .
()
: -m .
()
: -m
() .
()
: -m .
()
: -m .
()
: -
()
.
()
. ,
.
-y
.
4.
.
.
M duunu
, , . ,
, .
48
,
. .
3:
4.1
- . ,
?
vvl
?
,
.
.
, .
, - ,
. , ()
. ,
o, .
, -
.
, , l d
. .
()
. ,
. zaman b
, ? sualla
qarlaarq.
()
, , . ,
(htta ).
()
, ,
,
.
()
, ,
. ,
,
. ,
(5-
).
4.2
z .
3:
49
hans ?
, mtlr ,
, .
, , . ,
, -
.
. ,
-
(,
),
- .
? .
, .
, hmin
. ,
. ,
- .
, ,
, ()
.
, ,
. , ,
, l .
-
.
.
50
()
. ,
.
()
,
.
()
. , , .
, ,
. ,
, ,
. , ,
, - .
3:
5.
.
, :
5.1
( ,
) ,
. ,
. A
.
, , .
.
5.2
.
:
$15,000 . -
. $20,000
.
: $15,000
: $20,000
3:
51
5.3
vziyyt
gtiri .
:
$5,000
. $10,000 .
?
= $10,000 $5,000= $5,000
5.4
.
.
:
, $20,000 . 8
$4,000 .
?
= $4,000 8
= $32,000
5.5
a ,
(, - ).
.
. , ,
() . ,
. ,
.
5.5.1
-
.
,
, lik
52
3:
.
,
.
. ,
, .
.
()
( ) ,
,
.
()
,
.
oluna ,
.
- . ,
(,
) ,
.
5.5.2
un .
. ,
odu ,
.
( ) ,
n .
5.5.3 -
aparla n,
.
, -
. ,
(- )
.
3:
53
.
1 2 ,
.
:
. 100
- .
.
$300 .
100 - , 100 - $100
($500 $400 ).
, $100 . $200
$2- $4- -
.
. , .
5.5.4 ()
( )
, .
, i ,
, . , . ,
() .
5.5.5 n
, , .
, s
54
3:
.
, , .
, .
f .
5.5.6
, . , 1966- $100,000,
1999- $500,000 ,
. 1966- $100,000 1999- $500,000
,
.
6. ,
8 -
, 8 - US
.
.
8 - -
,
.
6.1
.
, , ,
.
.
lik: s
,
.
i.
chtdn faktlar:
k ,
- .
3:
55
6.2
n,
ini , ,
. ,
:
()
()
,
. , -
, -
.
, :
()
yeni .
()
nin dil.
, ,
, , 8 - - , 16 - -
, (Bax: 9).
.
in ,
praktiki chtdn mmkn olan n erkn
.
()
e
,
. ,
.
()
,
.
ehtiyatlar
.
.
,
, .
6.2.1 -
, 8 - - , -
. -
, olunu.
56
3:
6.2.2
, 8 - -
.
ttbiq . ,
, .
, ,
.
.
. ,
, .
, :
()
()
()
()
, aadak
:
()
()
()
,
.
1 200-u .
. 203-c , , .
-tk ,
. .
()
- i .
3:
57
()
()
202- .
- 203-
$2,030,000 .
8 - - , 203-
.
.
,
:
, 1 203-
($4,780,000) $1,725,000-a . 1
202- ,
($2,955,000) $1,090,000-a .
203-
.
i
( 1)
203
$'000
( )
202
$'000
4,780
2,955
1,725
3,055
2,030
5,085
1,090
1,865
1,190 ( 2)
3,055
58
n
(203 202- ).
202- - $635,000
.
3:
21-
. , hmin 21-
onu .
8 -
, - ,
. - .
?
8 - -
. - . 8 -
- is -
.
x
.
1 - -
:
Eyni zamanda, 1 - - 3 .
, konsepsiyalar
.
- tdir. -
. :
.
- .
.
.
3:
59
.
:
.
.
.
, :
, 8 -
.
.
1.
2.
1 - - ?
3.
4.
5.
.
?
60
3:
6.
7.
8.
9.
10.
- s ?
1.
1 -
2.
1 - - .
,
1 - - .
3.
4.
.
,
.
5.
6.
, .
7.
3:
61
8.
, dni,
.
9.
10.
62
Nmr
Sviyy
Bal
S3
S4
S5
S6
mtahan
mtahan
mtahan
mtahan
2
2
2
2
3:
Vaxt
2 dq.
2 dq.
2 dq.
2 dq.
1.
2.
3.
4.
5.
,
.
, , i ,
.
.
.
-, , -
. 1-
. .
()
myynldirilir.
.
, ,
. 2- 4-
. , , 5-
m .
y .
4: ,
63
.
, - - .
1.1
, , borc alma, borc verm v digr
tsrrfat faktorlar , .
.
:
64
: -
.
: -m
.
: -b
(, ).
: -m
. ,
.
.
.
-: -b, .
: -t -,
- .
-: -t,
. , - .
-: -m
. , -
.
: -d -
- .
: -p . ,
(, ).
4: ,
1.2 -
- .
, , . -
. -,
.
, , - . .
- , , ,
. - mxtlif ,
, . ,
, .
1.2.1 - ?
- . , . , - aadak :
()
()
()
()
( m: $25 20
)
()
, (m: 100
, 10% )
()
- , da
()
1.2.2 -
, - .
.
.
.
.
, -
- . . -
lr. ,
4: ,
65
- .
1.3 -
20 - ,
shv $62.10 $162.10 .
$100 . ?
, , sn
. $62.10 ,
. ?
: - . -n dir onu rlr. -
- , ,
- - .
-,
- . ,
- d .
1.4
.
()
()
-, - .
, ( ) -
- - .
- -
.
() .
. ,
. , -
- . - ,
:
........
................... .
-; -
66
4: ,
2.
.
u. ,
2 .
, ,
. .
.
.
()
()
()
()
() ( )
()
( )
()
, ,
l il . ,
.
i ,
.
,
.
3.
- - .
3.1
.
-
. .
4: ,
67
. ,
. yalnz ,
yalnz 2
.
aadak .
idaretm zaman
.
3.2
, , - .
.
.
208
15
68
&
$
315.00
29.40
116.80
100.00
561.20
4: ,
$
315.00
29.40
100.00
444.40
i
.
$
116.80
116.80
- ,
- nv .
, - .
-
(, "" ) - .
3.3
, - . .
.
-
.
,
. lm mssisy a,
, - d .
3.4
,
- .
.
4: ,
69
.
,
- d .
4.
i . ,
tdir.
4.1
. xaric
olan .
. , ,
, tapr,
e, .
g
.
( ).
() , ()
. .
,
.
4.2 :
1 $900 .
1 2007-
:
70
()
: $80
()
$400 $20
()
: $720
()
$150 $10
()
$1,800
4: ,
()
: $150
()
: $200
()
: $120
()
: $310
()
: $400
()
: $280
()
: $100
()
: $1,500.
y , ,
.
1 .
()
. ,
. ,
, .
, , .
.
()
,
4: ,
71
, .
()
1 $2,710 . ,
$4,370 . , $4,370
$2,710 = $1,660 . ,
u v bellikl, 1
$4,370 .
.
()
()
207
1 .
b:
b:
120
310
400
280
100
$
$
120
310
400
280
100
1,500
1,500
1,660
4,370
430
100
2,180
4.3 xar
xar . xarn
.
.
72
4: ,
5.
, . ()
,
.
5.1 ?
(,
, , , )
. , i
. , ,
. , qonan
.
5.2
,
.
.
.
.
, () (
5.4- ).
5.2.1
order . ,
order ( : ).
orde .
, orde (, $5
), order .
5.2.2
, orde
. (,
). zaman
t .
4: ,
73
5.3
.
,
. ,
- .
, ,
. .
Mdaxil
$
250
250
207
1
Sd n qbz
T
25
5
10
15
25
195
250
5
10
15
25
10
15
5.4 ()
()
(, $250). , ,
:
,
($250 ).
.
74
()
.
4: ,
.
()
() $450.00 .
()
$650 - .
()
$12 .
()
$300 - .
()
$500 .
()
() $250 .
()
$504 .
()
$500 .
()
()
()
()
()
()
()
()
x
.
, - - .
:
( )
- - .
. ,
.
, . ()
,
.
1
2
- .
?
4: ,
75
3
?
4
?
5
?
6
() . $100
. $53 .
?
$100
$53
$47
$50
7
.
:
2
3
4
5
6
7
:
-
( )
- , ( )
- () () ()
.
.
.
()
( ) .
76
4: ,
1.
2.
3.
4.
5.
6.
7.
()
8.
( )
.
. .
1 2- .
. ,
. 3- 4-
.
5- sonuncu
.
6- 7- b
.
, 8- b
.
5:
77
lar .
d xeyli hmiyyt ksb edn bu i imtahana
.
1. ( )
?
( )
.
(, ),
. , ,
.
, , i
.
, .
, .
()
, bu halda,
.
()
.
()
(: ,
)
()
()
()
,
.
:
.
,
(,
).
78
5:
2.
.
.
.
(4- ).
, , , ,
. , ,
hminin .
,
, - .
, , -, -, - -
. ,
. ,
hamsnn , hmin .
:
()
, ( )
()
, ( )
()
, ylm ()
()
, ylm ()
()
()
()
- ( )
()
- ( )
()
( )
()
( )
()
()
()
()
()
()
()
on ()
()
()
()
()
()
()
()
( )
gldikd,
,
.
5:
79
2.1
komp , , ,
:
Tarix
20X6
15 aprel
Qeyd
stinad
31 mart tarixind
bitn rb n
JFK Agentliyi
KB 348
2,500
Tarix
Qeyd
stinad
i
(komp , )
.
, p
.
.
, .
()
()
e .
()
4- e .
.
3.
(
).
. ,
. , ,
.
80
5:
3.1 :
. ,
.
. $2,500
. ,
, .
- .
.
.
, ,
. ,
.
:
= +
1 206- :
3.2
-
. $1,800 .
, $650 .
$2,500 $50 .
. T
3 aadak kimi .
5:
81
, ,
. , ,
( ()
).
3.3 in
olunmas
3 . , $900
.
$650 $900 , , , bir
$250 .
. , $250
.
, .
- ,
3 206-
.
$250 ,
.
3.4
.
$250 ,
.
, . $180
. $180
82
5:
. ,
:
,
( )
. , $250
.
. ,
.
, $180 .
.
$(2,570 2,500) =
$70 , .
= +
+ =
. = + , , =
.
5:
83
3.5
, bu n
msindn hmin
.
- 10 $740
. ,
. $40
.
10 .
$1,100 . $40 , $200
.
()
10 .
()
10 ,
:
()
()
.
, 3
3.4- .
()
$740 .
()
84
()
10 $1,100 $40
. $320-.
5:
()
$200
$(320 200) = $120 .
.
,
.
3.6
. .
3.6.1
.
.
, n
,
.
.
- 30 ,
. ,
$2,000 , 1
30 i olan $2,000 . 31 , 1 31
$2,000 .
, .
.
, .
, .
, , $6,000 ,
- (1 ) .
5:
85
30 $6,000 , 1 30
$6,000 .
,
.
. B
,
.
3.6.2
17 206-
(10 3.5 ).
()
, ,
.
()
, $250 .
()
()
,
. $700 . 30
.
()
- .
.
$300
. $350 , ,
. .
()
$800 . $750
, $50 7
.
$40
.
()
17 $1,250
( ). , myin gr z $240
v , $40
. , misi ,
.
()
,
.
86
()
misi
.
()
()
5:
()
17 ,
.
.
(
).
()
,
. , ,
. ,
. , , .
, .
$(250 + 500) = $750
:
()
$300 ( )
($350)
(1,640 300)
=
$
1,800
700
10
350
1,340
4,190
(350
- 300)
=
$
2,690
250
$
500
700
50
2,990 +
1,200
5:
87
()
($750 a $50 )
()
17 ,
$800 $1,250
. ald $40 (), $5 (
) $240 (). 17
$5 n bel .
$
800
40
5
845
405
50
455
240
215
17
$
1,800
(800 800)
700
0
(590+
350
1,250 - 40 - 240)
1,560
10
4,410
88
$
1,250
5:
l
$
2,690
250
215
3,155
$
500
700
50
5
1,255
3.7
,
.
. , misaln () $800
$50
. , $5
, . ,
.
?
()
$800 -
()
$25
()
$450 $650
()
$800
()
()
()
()
( )
$800
(- )
$800
( )
$25
()
$25
(- )
$450
( )
$650
()
$200
( )
$800
( )
$800
4. l
l ,
. e,
, .
5:
89
4.1 ( )
- /
.
v ya
. . ,
$1,000 , :
()
$1,000
()
$1,000 .
:
()
$1,000 snz
()
$1,000 .
$50 :
()
$50
()
$50 .
e ,
. , ,
, , .
4.2
e:
:
e . ,
e .
e .
(: )
(: ) e.
(: ) (:
) .
(: ) .
(: ) e.
90
5:
, .
. , .
z .
(
).
()
()
()
()
()
( )
( )
()
()
()
( )
( )
()
()
()
()
()
()
()
E
()
()
()
?
5:
91
.
.
.
()
. .
(, )
(, ) .
, e .
()
e .
. .
.
. , ,
. , , e
.
4.3 :
.
()
$250 ( )
()
$150
()
$100
()
$200
? , ,
.
()
()
( e ).
()
$250 ( ).
(
) . ,
.
92
5:
()
()
()
:
()
( ).
()
$150 ( e ).
:
()
( ).
()
$100 ( e ).
:
()
( ).
()
, $200 ( e
).
4.4
.
,
,
.
5:
93
, .
. ,
, . ,
, ,
. , ,
, aparlmr. hmin
?
,
. ,
.
da da il e .
,
e ( ) .
4.5 :
.
()
- $2,000 .
()
$100 .
94
5:
4.5.1
lri
? ,
$100
. :
()
( ).
()
(
e ).
, aadak .
-
. ,
$100 $100 e
. $100
( ). , :
,
.
, .
c $2,000 ,
:
()
( e ).
()
(
e ).
5:
95
-
.
- ;
,
( ).
.
e :
96
()
- $8,000 .
()
- $500 .
()
$1,200 - .
()
- ( ) $300 .
()
- $180 .
()
$4,000 .
()
- $700 - .
()
- $700 .
()
$90 .
()
- $450 .
()
- $200 .
5:
$
()
( )
8,000
()
8,000
500
()
500
1,200
()
1,200
300
()
300
180
()
180
4,000
()
4,000
700
()
700
700
()
700
90
()
90
450
()
450
200
200
M hesablar
hesablar
.
. , $7,000 ( )
.
(- )
( )
()
( )
$
3,500
5,000
1,000
2,000
10,000
2,500
5,000
2,500
100
1,900
1,500
tapmaa .
5:
97
, ,
, , , ,
. ,
.
, ,
.
.
, na
, , ,
, ,
(
).
98
5:
()
, - -
- e , .
.
()
,
. .
()
, e
ni . , , e
$6,500 , $6,500 .
$7,000 , $7,000 .
()
. , $12,500 .
5:
99
5.
.
, .
- . ,
. ,
.
dn ,
:
e
( )
e
$
:
.
. , n,
kitablarnda .
da
. u , , ,
e .
5.1 :
maliyy mliyyatlarnn
.
in.
100
5:
1 y
1 y
1 y
30 y
30 y
31 y
E
T
E
,
E
*
E
31
E
( )
E
$
2,000
$
2,000
50
150
300
600
80
50
150
300
600
80
* . (
)
. ca
. ,
.
5.2
.
. , e
.
, .
16- .
6.
,
.
5:
101
6.1
.
, aadak
.
. , ,
.
:
, .
.
6.2
4-
.
102
5:
6.3
4-
.
6.3.1
6.3.2
7. ()
()
.
.
1.3.207- $250 . ,
qoyu, :
207- .
:
$
250.00
250.00
1.3.7
2.3.7
8.3.7
19.3.7
23.3.7
28.3.7
$
12.00
10.00
16.00
5.00
11.50
54.50
12.00
10.00
16.00
5.00
11.50
33.50
21.00
5:
103
( )
. 207- $33.50
$21.00 e .
$54.50 .
.
$54.50
, :
, 207- in
:
, 1.4.7- $250
.
.
()
. $150.00 .
:
104
5:
$71.26 . , .
8.
. , , .
8.1 -
( )
, , , , , ,
, . . ,
- . ,
.
8.2
-
. ,
- . ,
,
. , - .
- kl ,
. vacib.
()
- .
.
()
- ,
-
.
()
veriln
.
()
, .
5:
105
,
onun .
.
.
()
(- ),
e
.
()
, ( )
.
,
.
.
.
halda, e , in duu .
,
() . , ,
10.1.200- $250 , , aadak kimi .
106
5:
8.3
,
. ,
.
.
,
, ,
, , .
.
.
& .
& ,
() e . ,
15 208- & $100 ,
:
5:
107
& 15 208- .
Q , ()
. , .
smrliliyi .
x
.
.
(
i ).
K
.
. .
,
.
,
. e,
, .
e:
:
.
,
,
.
108
5:
.
.
vvlki ()
.
hmin .
c
. , , ni tkil etmir.
e $50, $50
e $50, $50
e $50, $50
e $50, $50
$1,000
?
e $1,000, $1,000
e $1,000, $1,000
$500 ?
e $500, $500
e (- ) $500, $500
$
E
50
50
.
5:
109
,
mqsdil (: , ,
).
.
() ()
.
()
.
110
5:
1.
2.
3.
4.
.
.
,
, . ,
n ;
, e
.
,
,
. 4-
.
6:
111
. ,
.
1.
.
.
.
tkndiyini . e
?
, -
.
e
.
1.1
.
.
112
6:
$
5,000
$
5,000
5,000
$
3,500
$
2,000
$
10,000
2,500
$
2,500
$
2,500
$
100
$
1,900
$
1,500
1.2
. ,
e . e
, e ; e ,
.
.
()
()
$6,500 e.
()
$12,500 , .
6:
113
,
.
1.3
,
e n .
, .
, . .
, ,
.
114
6:
1.4 e
- ?
. , . e
.
- ,
. ,
:
()
e, nin ,
yayn (i ).
()
e ,
.
()
- (, $100
$100 - ).
()
, ,
, e ,
, .
1.5 :
30.3.207-
.
.
()
$1,000 . ,
.
()
$1,040 . $800
.
()
$260 ( ) .
31.3.7- .
6:
115
, e,
.
31.3.7- .
, :
116
6:
2.
. ,
.
.
. , ,
: e ,
.
. , l .
,
.
, ?
. ,
, , , .
. ,
$5,000 () . $5,000
() . e
. , ( ) $5,000 e
l . , .
-
, .
CAR
hesab
( , ,
6:
117
).
,
.
.
3.
( )
.
.
?
, , , , ,
sahibkar i i
.
? ,
.
$2,000
( , ,
).
, .
( ) ,
. ,
. ,
.
.
118
6:
$1,000 .
.
e .
.
, n onun
.
: $7,000 ; $1,500
sahibkar ;
$2,000
.
, .
, q.
6:
119
. ,
.
-
. ,
.
4.
, , .
.
: ,
.
,
.
$2,000
. :
120
6:
$3,000 .
,
.
.
: ; ;
; ; ; ;
.
. ,
,
.
6:
121
.
.
, ,
:
.
(, ) .
:
* , . , $5,200
$6,000 $800
, .
122
6:
, :
l
:
, .
.
, .
6:
123
.
$
5,000
2,000
1,000
3,000
()
$6,000
$5,000
$8,000
$3,000
() ?
$6,000
$5,000
$8,000
$3,000
()
()
=
= (5,000 + 2,000 + 1,000) 3,000
= 5,000
x
.
.
. , . e
.
124
6:
. ,
.
( )
,
.
, e
.
?
$40,000
$65,000
$75,000
$140,000
, .
?
1.4.- .
6:
125
, .
4
. ,
.
126
6:
( )
1.
2.
( - ). -
.
.
.
1- - .
2- - .
,
.
7: ( )
127
. ,
() ?
1. -
. ,
.
1.1 ?
.
.
,
. , - 15%-.
.
1.2
128
7: ( )
$72 . ,
.
$6 -
, - lar.
1.3
-.
-.
- ,
. -
, .
, ,
.
:
()
.
, -;
()
. ,
-.
()
il
. .
1.4
-
. zaman - qaydada
daxil etmlidir. ,
.
, ,
.
7: ( )
129
1.5
(
) , , -
.
,
- .
,
.
2. -
, .
, , , .
2.1
. ,
. , $600 + $90 ,
$690 , $600
. :
E
$690
$600
( )
$90
,
un . , $400 + $60
, :
E
$400
( , )
$60
$460
, ,
.
130
7: ( )
2.2 ,
- ,
, .
:
- , ,
.
.
-
,
, .
. -
,
.
e .
, :
7: ( )
131
u , .
.
, -
. ,
, ,
2.3
.
. ,
- $8,000
$15,000, $2,000 ,
:
DV ZR KREDTOR BORCU
.
, .
.
.
$4,000
$3,500 .
$250 . .
132
7: ( )
ZR KREDTOR BORCU HESABI
.
- , .
7: ( )
133
x
. ,
.
- ,
.
.
, ,
.
, .
, , , dvrd
trfindn .
.
. ?
- ,
?
$500 15% .
?
134
$500.00
$75.00
$436.78
$65.22
7: ( )
$575.00
$575.00
$575.00
$500.00
$500.00
$65.22
$434.78
$400 . 15% .
:
e
........................................ $................
........................................ $................
........................................ $................
.
........................................ , ........................................ .
$115.00 (15% ),
l :
........................................
$................
........................................
$................
........................................
$................
$115.00 (15%
), l :
100.00
15.00
100.00
15.00
115.00
115.00
115.00
115.00
115.00
115.00
........................................
........................................ ........................................ ........................................
.
, ,
.
, - .
-
, .
; , .
, ,
.
7: ( )
135
,
e e in
.
, .
, $500 .
, .
E:
$400
$60
$460
$115.00
$100.00
$15.00
136
7: ( )
1.
2.
3.
4.
5.
- 2 -
-
.
,
, .
- .
. , , -
.
,
. -
2 - -.
8: -
137
- .
-
.
1.
:
- + -
.
1.1 -
- .
b, hmin .
1.2 :
-
. 30 . 1
204- - . 30
205- il , $60,000 30,000
. , $5 , $100,000
(20,000 ). 30 -
$2 10,000 .
. ?
. 30,000 , 20,000 .
$60,000 $100,000
.
20,000 onlarn
- .
-
.
138
8: -
1.3
, 1 205- 30
206- . .
$95,000 40,000 . ,
45,000 $230,000 . 30 206- $12,000 5,000 .
?
, - 10,000
40,000 . , 45,000 ,
- 5,000 .
, 45,000 -
.
-
10,000 40,000
-
5,000 .
* - ;
1.3- .
8: -
139
1.4
.
$
-
(
)
()
, n
-
.
. , ,
.
.
1.5 :
-
1 206- -
$60,000 . 206- $50,000
- . 31 206-
$80,000 . 31 206- $12,500 .
.
31 206-c
140
8: -
1.6
.
.
. ,
. B , . ,
( )
. (
) .
, , .
i .
1.7 :
. ,
v
.
irkt
.
1 205- - $17,000 . 30
206- , $75,000 d
. $2,000 .
$162,100 .
$2,500 , $56,000
. $20,000
. - $15,400
.
30 206-
.
8: -
141
30 206-c
1.8
. :
()
()
, , tullant kimi .
()
. ,
.
, y ,
, halda .
, .
, $500 $150
, $350 .
-
,
:
()
()
, .
, , -
,
. , 3-
.
-
, -
. , .
142
8: -
1.9 :
-
31
. 1 205- -
$8,800 . 31 206- , $48,000
. 31 206- $2,100
- , cmi
$400 . 31 206- -
( ) $7,600
. $81,400 .
31 206-
.
- :
-
31 206-c
- $5,900 ,
$1,700 -
edilir.
207- hans :
207- , 31 207- -
, 1 207- -
207- , 31 207- -
, 1 207- -
8: -
143
207- , 207-
207- , 207-
. = .
, = .
2.
-
- ,
-
, - .
2.1
B 1- ,
- .
,
:
, :
()
-
?
()
, -
?
()
- ,
?
.
.
144
8: -
2.2 -
- -
e,
. -
et
.
,
:
- ?
? - .
- , ()
.
()
-
-
:
-
( ), ,
. , 2.1-
. - e
.
()
- . -
:
- ,
.
- .
$2,000
. .
8: -
145
$3,000 .
.
- $1,800 (,
, - ).
.
, ,
.
146
8: -
, -
e . ($4,300),
- ($1,800),
($2,500).
8: -
147
. $1,800
.
$1,800 - -
- .
, , e , :
e ,
-
. , 2.1- .
, -
,
.
. -
- ? ,
- .
3. -
148
- - -
.
8: -
,
.
ul. -
, .
, -
, - lmas .
, - ,
-
. , -
. -
,
-
.
-
.
. -
?
4. -
- ,
.
( ) ( )
.
4.1
-
.
()
-
.
()
-
. -
() .
()
- (
).
()
-
. - .
.
- i
, -
.
8: -
149
. $100
- . , $140 ,
-
. - .
, $40
. -
, $80 . ,
- .
, , p
.
-
. $100
$5 xrc (, $5
). $140
, $(140 5) = $135 .
$135 $35
.
, - il
. msi is
.
, ,
$90 . ,
- (Xalis Realizasiya Dyri) $(90 5) = $85 $15 ($100 $85)
. ,
.
- -, $85
.
, . M-
, .
- - 2 - -
. , 2 - - , -
. , .
-
.
4.2
sayda - ,
- . -
-
. Aadak misalda :
150
8: -
, -
. - .
($113) - ($135)
- $113
. 2- $6 . ,
. ,
2- . /
$107 . ,
.
-
. , /
, .
- .
- .
, - il
? ,
. , yyn ,
. V -
?
8: -
151
4.3
- ,
, ,
( -
) .
, .
.
, . ondan
. k , ,
. ,
mddtind
. ,
.
.
( ). , ,
.
.
( ).
.
,
. - .
( ). , ,
.
.
. -
. normativ
, v ya
glir daxil etmk .
. , -
. , ( ) mas
-
. , (
) .
, -
. 2 -
- , () i .
, . is
.
.
152
8: -
207-ci
,
. :
()
()
-
?
()
()
4.4 ( )
, , - n raya
, n -
.
-
( , -
).
8: -
153
, -
-
($1,916).
4.5 ( )
-
. (
) .
-
. n -
.
. ,
.
-
.
* n - , ora
.
** - n n
.
, , -
-
($1,916).
154
8: -
4.6 -
.
,
- ,
.
, -
.
.
4.7 : -
1 202- - 300
( 9639) . $12 . 202-
, ,
.
- .
202- 9639 -
? -
.
()
()
(k )
, .
8: -
155
()
()
(k )
156
8: -
- -
, ,
. -
,
-
.
. , 202-
- $6,000 $5,874
. -
. ,
- .
FIFO
:
1-
- :
$300 10
$250 12
$400 8
$200 6
$400 12
2-
$200 10
$400 5
$150 12
$400 25
, 1- 2-
:
()
()
()
()
8: -
157
158
8: -
5. - 2 -
-
.
2 - - - (
) . .
( ) , (
) . -
, -
.
,
, .
.
5.1
:
( 11
- - .
tan olacaqsnz).
(, , .)
- ( ), , ehtiyat
8: -
159
5.2
.
- :
,
.
(2 - )
- :
, ,
.
()
5.3 -
, -
.
, .
5.4 -
- .
()
()
()
- hazrda atdrmaq
5.4.1
- .
()
160
8: -
()
()
, ,
- ;
()
, .
5.4.2
- .
()
; , /,
()
,
, .
,
. .
; ,
.
; ,
.
(2 - )
, -
. ,
.
()
/
, , .
()
()
,
.
()
()
()
,
, , -
.
()
8: -
161
5.4.3
- da atdrmaq ilk
-
.
-
. , .
, .
(
).
- da atdrlmas ilk
ilmsi .
5.4.4
2 . B
.
()
, , ,
.
.
()
. , , -
. -
-
.
-
.
.
5.5
-
:
()
- -
()
Myyn -
, - -
( ) ,
. .
- ()
.
, (
) , .
2 - - , .
162
8: -
30 a 205-
.
. (
).
baa atdrlmam
.
()
aid olan un
xsusiyytlrind .
()
.
. B
mxtlif qeyd .
, is
.
()
- 2 - -
.
olunur
.
,
.
-
.
, :
, aa atdrlmam
205-
olunu.
- 2 - - aa atdrlmam
.
.
$ drl.
8: -
163
- f
.
= $61,320
-
.
5.6 ()
,
. -
k
d - .
, - .
:
164
()
()
()
()
()
8: -
- hal ,
, - .
,
- (, a)
.
- , ,
.
olan (
)
.
- . ,
, - . ,
- -si
, .
. - ,
- ,
-
, () .
- , ,
.
5.7
- :
()
-
.
()
-
.
()
,
.
8: -
165
x
:
- + .
- ,
-
, - .
- -
e,
. -
e
.
- ,
- -
.
-
.
-
.
- ?
- ?
e:
:
e:
:
- ?
- $10 .
, $8 . ,
$1 .
?
166
$7
$8
$10
$11
- ?
8: -
-
r:
(1)
(2)
(3)
(4)
- 2 - - ,
?
(1)
(1), (2)
2 - - , - ?
- ,
?
- -
?
E: - ( )
: - ( )
- .
.
- .
($8)
($1) , $7.
, ,
.
8: -
167
5.4.3- .
168
8: -
1.
2.
3.
4.
5.
6.
, 16-
7.
7.
.
.
,
.
;
.
. ,
. , $1,000
$100
. . 2-
3-
.
, ,
. .
4-
. 5- .
,
.
2-, 4- 5-
, 16 -
.
.
. 7-
. 8-
.
9:
169
1.
.
.
- .
.
() i ,
ni .
.
() i
.
.
() xrc s xrclr,
xrc .
()
.
,
. ,
, $20 , $200
t .
t . , $200
, $160
. $40 ( t )
.
$30,000 . $10,000
. , ,
. ,
$900 .
($30,000) ($10,000)
,
. $900 ,
.
170
9:
1.1 lr
( ,
). () n
. ,
.
:
()
mqsdil ,
()
()
1.2
.
()
(
).
()
, () ( ) .
1.3
lr ni
?
:
()
,
.
()
/
. ,
.
, () ,
() , -
.
.
.
.
.
9:
171
, ,
. .
-
zr .
, - , .
, , da
.
.
()
( )
()
()
()
( )
()
()
()
()
()
()
()
()
172
()
()
()
. ,
.
()
( )
()
()
( )
()
()
()
, ,
()
,
,
9:
()
()
,
- .
2.
,
. :
;
.
,
. ,
deml, , . , .
. ,
.
,
. ,
, , .
,
.
()
U
dir.
()
F
( ) .
,
hmin .
.
f 5- B ,
16 - - .
16 - - .
.
.
:
;
;
,
.
9:
173
:
;
.
,
,
.
(16 - )
dedikd, ,
baa dlr.
2.1
16 - - ,
.
,
,
.
.
, ,
. ,
. ,
,
.
2.2
,
:
/
,
.
.
.
(
),
, .
,
.
174
9:
. ,
, .
. ( /,
/ )
( , ) .
2.3 i
.
, nun dyri, satnma
.
,
. in
.
()
$20,000 ,
$20,000
.
()
$20,000 , $3,000
$17,000 .
2.4
.
,
.
, , .
.
,
kild (1 - - , :
3- Fi ).
.
,
.
2.5
,
,
: 1 - - .
16 - -,
:
9:
175
2.6 ?
.
,
.
,
. ,
.
, 16 - - , .
.
()
, ()
. ,
,
. ,
,
.
. ,
.
()
. ,
.
()
,
, s yoxdur.
()
,
.
3. :
:
176
9:
3.1
.
()
. ,
.
()
, .
.
.
(
). , ,
.
.
, $40,000
, , $10,000 .
4- $40,000
.
. ( )
.
. M
:
3.2
, .
. ( ,
metodu
.)
:
9:
177
3.3 :
()
$20,000
:
()
$60,000
$7,000 .
:
* .
. 3.3- () , 10%
( $20,000 10%-= $2,000).
, ,
.
edil ,
. ,
( ) .
3.4
.
,
.
178
9:
3.5 :
1 31 1 201-
$24,000 .
4 , .
, 201- ?
= $6,000
1 201- 12 ,
9 . 201-
:
,
.
.
3.6
.
, $10,000 .
3 $2,160 .
( ) 40%
. ( 40% ,
).
$(10,000 2,160) = $7,840.
:
9:
179
,
.
1, 2 3- , ,
$4,000, $2,400 $1,440 .
,
,
, .
, ,
.
3.7
.
- . , 3-
.
,
. gzlnilmz
, .
. , ,
(., ),
, , u
(.,
).
$17,000 . i
$2,000 .
:
()
()
(35% )
180
()
,
:
()
,
:
9:
3.8
-
.
(, ) ,
.
, hmin ;
.
3.9 :
1.1.201- $100,000 .
5
40% . 1.1.203-
.
(31 )
.
3.10
,
n ,
. da
:
9:
181
3.11 :
1 201- $100,000 .
20 . 5
, 1 206- , n
$60,000
.
5% .
:
5 $25,000 ,
$75,000 , $15,000
. $15,000 5- ( )
, 5- :
15 $60,000
. 6- , 20-
:
182
9:
3.12
,
.
$12,000 .
, .
, $12,000
25%- $3,000 .
in n
il ( )
, ?
$3,000 ,
$(12,000-6,000) = $6,000 .
,
( $6,000 )
. , :
,
$6,000
5 il
$1,200
(),
3.13
( )
.
.
,
.
, 1 205- $6,000
.
$600 . , $600
, .
, 1 205- . ,
,
.
9:
183
()
()
,
? .
()
. ,
.
.
, 16 - - ,
, ,
.
,
. ,
,
.
(-
. ).
()
,
,
. ,
.
, ,
. ,
, , .
3.14
.
.
()
.
, ,
.
()
, , .
,
, .
184
()
, , ,
, .
()
. ,
.
9:
.
()
. ,
.
()
.
( ,
).
()
(
) .
3.15 :
1 206-
. , $16,000
. , $2,500
. , 28 207, 208 209- ,
.
9:
185
,
. ,
( )
.
(16,000 13,500 =
2,500). ,o,
( ).
()
186
9:
28 ()
,
:
207-
208-
209-
16,000
16,000
16,000
4,500
9,000
13,500
11,500
7,000
2,500
3.16 :
.
.
.
28 207 208-
(
).
28 2008- .
()
()
$6,000
= $500
1 206 28 207- (9 )
$4,500
1 207 28 208-
()
$6,000
1 207 28 208- (9 )
$2,000
$1,500
9:
187
()
4.
,
.
, dik ,
, .
.
188
9:
.
,
; , qiymtl .
, .
4.1 :
1 201- ,
$50,000
.
, :
()
$20,000 ;
.
()
$30,000 .
30
.
, 1 206-
$150,000
:
, 25 .
30
.
$1,000
. .
$1,000
:
()
31.12.1- $49,000
()
31.12.2- $48,000
()
31.12.3- $47,000
()
31.12.4- $46,000
()
31.12.5- $45,000
onun d :
9:
189
$150,000 , $105,000 .
,
. $105,000 ,
.
( )
.
. ,
, .
.
, ,
.
4.2
:
4.3
190
9:
25 $3,000 . 1
206- $150,000 25- $75,000
, .
, .
16 - - ,
.
4.4
,
.
,
$75,000 , $25,000
.
5.
in . ,
.
9:
191
5.1
, , . ,
. ,
.
.
, .
,
.
( ). , ,
.
, ,
n
.
()
.
5.2 mnft
() ()
.
()
()
( , ).
, .
5.3 :
1 201- $25,000 .
,
$7,000 . 1 204- , $17,500
.
,
.
192
9:
-
.
5.4 :
1 iyul 201- $35,000 .
$3,000
. 31 204- , $18,600 .
,
. Q bu $1,200
.
.
.
201-
.
. ,
, .
5.5 :
n
. ,
, .
, , .
()
()
:
()
()
:
9:
193
()
( *)
()
()
*
.
()
:
()
()
()
. , - ,
.
,
, .
.
5.6 : :
$110,000
20% . , $70,000 .
$30,000 $19,000 .
hesablar hazrlayn.
194
9:
5.7 :
, , $19,000 ,
$60,000 v $19,000 mbli yeni
qiymtindn xlmdr. Baqa szl, yeni dzgahn qiymtinin dnilmsinin bir hisssi
kimi khn dzgah $19,000 mblind thvil verilmidir.
hesablara hans ?
195
1 205- $15,000
.
.
.
,
. 31
207- $8,000 ().
1 207- $2,500
.
31 207- ,
hesablarn hazrlayn
196
9:
, $250, $3,750
, $4,000 .
1 207-
:
2 2
$6,000
= $250
207- .
()
= $12,000
31 3
= 3 $250 = $750
()
1 11
= 11 $250 = $2,750
9:
197
5.8 :
4.2 4.3- .
, $200,000 .
.
6. , 16 -
198
16 - ,
. .
9:
6.1
n ,
, 16 - - .
16 - :
()
()
, , .
6.2
.
, :
, ,
;
.
-
.
( ) -
.
- ,
.
-
.
-
, . ,
.
(16 -li BMUS)
6.3
, .
. ,
.
()
()
,
,
.
, , .
.
9:
199
6.4
,
, , .
5- ,
:
E
( , )
6.4.1
, ,
:
,
,
, :
(, )
,
, ,
:
-
, .
6.4.2
, - -
. 16 - - , -
(
).
200
9:
6.5
?
,
.
.
onun
. :
()
()
()
,
,
.
6.6
.
()
.
.
()
.
(
) .
.
.
6.6.1
, .
, , ici
.
, ,
. ,
. spesifik xsusiyyti
(,
).
, larn
. ,
9:
201
.
.
, , ,
.
,
.
,
.
? e
, ?
16 - -
( n ). i
,
.
16 - -
, .
6.7
.
, larn ,
.
(
) .
16 - - 1- B .
, ,
- , , .
,
. ,
.
, , , ,
,
. ,
. ,
.
202
9:
6.7.1
,
,
.
6.7.2
, i .
.
, hmin
.
6.7.3
, larn l-material
.
- .
,
.
.
6.8
,
, ,
.
.
.
9:
203
6.9
. S
:
(
, )
la
:
/
.
, , .
rf
, , :
il
-s
,
larn inin
, .
, ,
tvsiy olunur.
, ,
, ,
,
aadak
:
204
9:
, .
()
16 - -
?
()
16 - -
( ) ?
.
(a)
,
( )
. ,
. ,
,
. ,
. ,
.
,
.
(b)
( ) .
, 16 - - ,
. 16 - -
, , .
, .
, ,
str .
9:
205
7.
.
, .
, , razi
.
. ,
. , ,
. .
7.1
.
( )
( )
( )
( )
( )
7.2
, .
. , ,
, .
i , . ,
.
206
9:
8.
. ,
- qla .
.
31 201- .
31 201-ci
31 m 201- .
()
- $42,000
.
()
31 m 201- :
: 1.5%
: 25%
31 m 201-
, .
9:
207
31 201-ci
31 201-ci
208
9:
1 200-
(p )
31 201-
17%
126,600
42,700
(24,000)
145,300
30,000
36,000
211,300
x
i .
.
, ,
, . :
;
:
,
.
, .
,
.
9:
209
16 - ,
. .
d
.
.
, ,
.
, .
( ,
) .
210
9:
$1,000
$1,000
$3,500
$3,500
-
?
, 16 - -
.
,
.
, , .
, .
, , , .
, .
, demk .
, .
$
(10,000 7,500)
2,500
3,500
1,000
9:
211
,
. .
212
9:
10
1.
2.
- i
10: -
213
mtahan zr tlimat
Tdqiqat v tcrb-konstruktor ilri zr msrflrin hesablanmas bard sualn imtahana
daxil edilmsi ehtimal bykdr. Verilmi vziyytd Beynlxalq Mhasibat Uotu
Standartnn ttbiqini tlb edn suallara hazr olmalsnz.
1 Qeyri-maddi aktivlr
1.1 Qeyri-maddi aktivlr
Qeyri-maddi aktivlr dedikd, hrfi mnada toxunula bilinmyn aktivlr nzrd tutulur.
Bu baxmdan, onlar fiziki chtdn mvcud olan maddi aktivlrdn (tikili v avadanlq)
frqlnirlr. Qeyri-maddi aktivlr qudvil (19-cu Fsild nzrdn keirilckdir), intellektual
hquqlar (msln: patent, istifad v mllif hquqlar) v tdqiqat v tcrb-konstruktor
ilri zr msrflr daxildir.
214
10:
Debet qal xrc maddsi kimi tsnif edil v mnft v zrr haqqnda hesabata
krl bilr. Bu, msrfin silinmsi adlandrlr. Bu sul bel msrflrin icar v ya
mvacib xrclri kimi xrc maddsi olmas v bu sbbdn, burada mhasibat uotunun
eyni qaydada aparlmal olduu fikrin saslanr.
(b)
Debet qal aktiv kimi tsnif edil v maliyy vziyyti haqqnda hesabata daxil edil
bilr. Buna msrfin kapitalladrlmas, nvbti dvr keirilmsi v ya txir
salnmas deyilir. Bu sul hesablama prinsipin saslanr. gr tdqiqat v tcrbkonstruktor ilrinin nticsind glck dvrlrd glir gtirck mhsullar yaranrsa,
bu msrflrin d glck dvrlrin mnfti il zldirilmsi n onlar glck
hesabat dvrlrin keirilmlidir.
215
(a)
(b)
Bu triflrin nisbtn asan baa dlmsin baxmayaraq, praktikada tdqiqat v tcrbkonstruktor ilrin aid olan faliyytlri myyn etmk el d asan deyildir v bu zaman
kateqoriyalar zr tsnifat aparmaq tin ola bilr. Myyn etm, sasn, kommersiya
faliyytinin nvndn, hyata keiriln layihlrdn v onun tkilindn asldr.
Standartda tdqiqat v ya tcrb-konstruktor ilrin aid edil biln v ya onlara yaxn
olmasna baxmayaraq, bunlardan he birin aid edilmyn faliyytlrin nmunlri
gstrilmidir.
216
(b)
Aktivin hazrlanmas dvr rzind ona aid olan msrflrin etibarl kild llmsi.
Burada, hminin, aktivin qalq dyri v onun brpa olunmas haqqnda vacib bir mqam
vardr. Layihnin aktiv kimi tannm tcrb-konstruktor ilri zr msrflri bu layihdn
ld edilmsi gzlniln glck iqtisadi smrlrdn (sonrak tcrb-konstruktor msrflri,
mvafiq istehsalat msrflri v mhsulun marketinqi il birbaa bal olan sat v inzibati
msrflri xdqdan sonra) artq olmamaldr.
10: -
217
(b)
2.7 Aqlanma
Standartda qeyri-maddi aktivlr n kifayt qdr geni aqlamalar tlb olunur. Maliyy
hesabatlarnda qeyri-maddi aktivlr n ttbiq olunan mhasibat uotu siyasti
aqlanmaldr.
Qeyri-maddi aktivlrin hr bir sinfi n (tcrb-konstruktor msrflri daxil olmaqla)
aadak aqlamalar tlb olunur:
218
1,420,000
240,000
Layih A
Yeni odadavaml material. Bu materialn yaradlmas zr msrflrin
$800,000 tkil etmsi gzlnilir. bitndn sonra ld edilmsi gzlniln
glir $2,000,000 mblinddir. Bu glir, ox gman ki, 2006-c ilin sonunda
ld olunacaqdr.
Layih B
Yeni tez quruyan rng. in sona atdrlmas n nzrd tutulmu cmi
msrflr $3,000,000 mblind qiymtlndirilir. Glck glirlrin $5,000,000
mblini kemsi ehtimal olunur. Tdqiqat iinin baa atdrlmas n xarici
mnblrdn maliyy vsaitinin ld olunmas tlb olunduuna gr, iin baa
atdrlmas tarixi qeyri-myyndir.
150,000
Layih C
110,000
Aerokosmik snayed tzc yaradlm yeni yapdrc materialn aradrlmas.
gr onun effektiv olmas sbuta yetirilrs, Y irkti hmiyytli drcd
mnft ld ed bilr, nki bu material mvcud yapdrc materiallarn
yerin istifad olunacaq.
2,200,000
irktin siyastin sasn, 38 -li BMUS icaz verdiyi btn hallarda tcrb-konstruktor
msrflri kapitalladrlr.
Hr layihnin A, B v C-nin Y irktinin mnft v zrr haqqnda hesabatnda v
hminin maliyy vziyyti haqqnda hesabatnda nec gstrilcyini izah edin.
Hr bir halda tklifinizi Qeyri maddi aktivlr adl 38 -li BMUS-y sasn izah edin v uyun
olduu halda, mhasibat uotunun sas frziyylri olan faliyytin fasilsizliyi, hesablama v
ehtiyatllq konsepsiyalarna saslann.
Layih A
Bu layih 38 -li BMUS-nin tcrb-konstruktor msrflrinin aktiv kimi tannmas n
qoyduu meyarlar tmin edir. Bunlar aadak kimidir:
(a)
Mhsul v ya proses aydn kild myyn olunur v onlara kiln msrflr ayrca
myyn oluna v etibarl ll bilr.
(b)
(c)
219
()
(d)
(b)
(c)
Hesabatlarn qeydlri
(a)
(b)
1,530,000
150,000
240,000
(c)
220
HESABATLARIN QEYDLR
10:
1,280,000
1,480,000
280,000
1,760,000
240,000
l rzind dyiiklik
240,000
480,000
1,280,000
1,240,000
Torpaq
Patentlr
Binalar
Furqon
Dzdr
Shvdir
$10,000
$400
10: -
221
$20,000
$9,600
$500,000
$480,000
$470,000
$490,000
2% $500,000 = $10,000.
222
Nmr
Sviyy
Bal
Vaxt
S18
mtahan
2 dq
10:
11
1.
8-
.
.
11:
223
, .
.
( )
, .
.
1.1
,
.
. , 6
, 6 , , ,
. .
. , $20,000
1 . 207- 6
, , , $10,000
ni malyq. $20,000
. , 6
,
$10,000 .
y , onlar
.
,
, .
,
.
.
- ,
.
- ,
.
224
11:
1.2 :
q
28 . 1 206- ,
.
28 207-
.
( ) :
28 207- :
1 28 207- 31
- . 28 207-
, , -
. ,
, $24 , $36
- .
, , 28 207-
.
1.3 :
1 202-
. , 31 202- .
- .
31 202- ?
11:
225
202- - $14,060.55 , :
-
.
- ,
. 202- aadak :
( ) :
1.4 :
1 204- 20 .
$20,000 , . ( )
:
31 204- ?
$25,000 .
$20,000 . , , (
) n,
205- . 204-
:
226
11:
1.5
,
, xud .
.
, .
,
, buna -
.
1.5.1
(
)
. ,
( ), (
) . .
203-
.
11:
227
.
, 31 205- ,
$12,000 . 206- ,
$13,200 , 10% .
1 206- , $8,400
.
, ( ,
.).
()
31 206-
.
()
( ).
()
31 206-
()
.
()
()
206-
205-
(8 x $1,000)
206- 8
(8 x $1,100 x
11 )
228
11:
$
8,000
96,800
ald ( , ,
206: 5 x $700)
()
3,500
108,300
31 206-
( ,
)
()
1.6 :
1
. 28 .
, 28 208-
.
28 208-
1 31 208- . 1 207-
, 28 208- 9
. 28 208- $175 (3/12 $700)
.
, , 28 207-
$150 (3/12 $600) .
11:
229
u
:
()
()
1 204- 6
- .
- .
()
31 204-
() / () .
()
31 205-
() / ()
.
()
31 204-
1 204- -
**
1 204- -
31 204- , 2
($1,400).
230
11:
()
31 a 205-
31 205- 2 ($1,800) .
1 204 31 205-
1.7 :
1 206- .
$12,000
( 31 206- ).
31 .
31 206- (31
11:
231
31 ) 206-
($2,000). , 31 207-
.
31 206-
8 (-, ) ,
$8,000 .
:
2.21
t
$2000 .
( ) .
* - ,
, e
.
- , .
:
, 31
207- .
232
11:
12
.
1.8 :
1 205- . ,
, .
$180 . , 1
. 30
.
30 206- zr
. 10/12
( 10/12 $180 = $150). ( 2/12
$180 = $30).
c . ,
/
.
, ,
, .
. ( ) 30 206-
.
11:
233
,
:
,
.
.
.
1.9
.
234
11:
30 208-
:
:
()
$2,000
30.9.8 , - $13,000 .
()
31 208-
$6,000 .
()
30 209- $12,000
- .
30 208-
.
30 208-ci
11:
235
30 208-ci
qalq
$13,000
, , . ,
-
e
.
236
11:
x
, .
.
( )
, .
.
- + +
- + -
- +
- +
$14,000 .
$500 . 31 207-
- $900 . 31 206-
?
$14,000
$14,100
$13,900
$14,400
31 209- $1,000
, 31 208-
?
$250
$750
$500
?
e:
$500
$500
$500
$500
-
,
11:
237
.
:
238
11:
12
1.
2.
3.
.
.
:
,
. , 2005-
,
. 2005-
.
, midsiz , -
( ,
).
12:
239
.
-
.
1.
. .
1.1
,
.
. ,
. ,
. ,
. ,
.
.
, (
) .
, .
i . ,
- mddt
.
- .
lr.
.
. ,
:
()
()
()
,
.
240
12:
1.2
, ,
:
- $300 - .
,
a . , $300 .
:
$(300 300) = $0.
:
()
- .
, .
baqa olsa da ,
.
()
()
. (,
k).
- :
, .
,
.
1.3
. ,
, , ,
.
.
.
, 31 205-
:
12:
241
31.12.205-ci
2.
(
) ,
, .
.
,
.
.
, ,
.
, , 5%- ,
mi .
1 204- , 30 205- 12
$300,000 ( ) $6,000
242
12:
. $244,000
, 30 205-
$50,000 .
edil . 30
205- $50,000
.
5%- ( la )
( ) .
, nu
.
.
n . ,
, .
()
,
.
()
,
.
()
, bu
.
.
l
.
bu
.
. , ,
.
. 3-
.
12:
243
30 205-
$50,000 5%- = $2,500
. , $50,000
, $47,500 .
()
$2,500
.
()
2.1 :
. , 1
201- .
(m
$200 ,
).
:
244
12:
31
.
31
*1 201- ,
. 31 201-
$40,000 2%- = $1,000 . ,
$1,000 . 31 202- $50,000
2%- = $1,250 . , 201- $250
. 31 203- 3% $30,000 =
$900 . , 202- $350 .
, .
.
12:
245
Nyubigin Tuls
.
1 205-ci
:
()
$10,000 .
()
- $5,450 .
()
$27,250 di.
()
31 206- $3,250 ,
$250 .
()
2%- .
()
r .
()
in $6,000
.
()
1 205- .
$40 .
31 206- , ,
-
. , .
31 206-
.
246
12:
.
31 206-c
()
( , ,
) (
) .
()
()
31 206- :
,
, (
), .
,
. , ,
.
()
31 206- :
, , .
.
12:
247
. ,
.
(c)
248
,
.
.
.
12:
3.
3.1 :
.
, .
()
()
, bl
.
E
( )
( ).
E
, k ()
, , ()
( ).
E
( )
, .
E
( )
3.2 :
1 205- $8,600 u
. 30 206- .
()
$44,000 .
()
( ) $49,000 .
12:
249
()
$180 $420
. .
.
hmin .
3.3
:
(/)
e, .
ehtimal ed , ,
2%- . , ,
2%- . ,
. ,
n
. ,
:
250
( )
, e
.
12:
.
.
()
()
(
) .
()
.
()
-
:
E
Y .
()
:
E
Y .
3.4 :
31 202- $28,000 .
1%-
.
.
31 203- $40,000
. , 5%- .
31 202 31 203-
?
31 202-
= 1% $28,000
= $280
12:
251
31 203-
.
.
, (202- $27,720, 203- $38,000).
.
,
. , 28 206- 2% . 28 208-
1%-
. .
252
12:
.
()
()
()
.
(), () () .
12:
253
()
()
()
x
.
.
(
) ,
, .
.
,
.
(/),
e,
.
254
12:
$5,000 .
$120,000 . 5%-
,
?
$5,000
$11,000
$6,000
$10,750
2%- .
$200,000
$2,000 .
?
$4,000
$4,000
$2,000
$2,000
,
?
e:
e:
12:
255
E ()
256
12:
13
1.
,
37 -
(37 - )
n
.
37 -
.
- .
13: ,
257
. ,
.
1. ,
(37 - )
1.1
:
.
37 - - .
- .
- v ya mliyyatlar an v dn
n lmsini (xarlmasn) tlb edn .
(37 - )
.
-.
-
, - .
k
.
.
:
258
( )
( )
13: ,
1.2 :
,
$10,000 .
, 31 207- .
$50,000
.
?
()
31 207-
()
31 208-
()
( )
$10,000
( ) $10,000
$
:
:
:
10,000
$
()
10,000
( )
$40,000
( ) $40,000
, $10,000
.
$
:
:
:
40,000
$
(10,000 + 40,000)
50,000
13: ,
259
1.3
. ,
duunu . ,
.
, , . ,
(: 2 )
. mqabilind
.
, ,
( ).
.
1.4 : S
5%-
.
. 30 208- $500,000
, 30 209- $750,000
. 30 a 208- .
. , 30 208-
. ,
: 5% $500,000 ($25,000).
1.5
,
.
.
37 - - :
,
-
;
,
:
260
13: ,
()
;
.
, 50%-
. , , ,
.
1.6
,
. :
1.7
37 - - :
,
-
msi .
.
( 95%-
), . , .
1.7.1 :
. , :
13: ,
261
1.7.2 :
, ,
. ,
.
37 - -
. 37 - -
. .
,
.
( )
209-
. 200-
30 200- ,
.
:
262
()
31 209-
()
31 200-
13: ,
()
31 209-
.
, .
31 209-
.
. (
).
.
(- $500,000)
.
.
()
31 200-
,
.
31 200-
. ,
.
200- 10 lmd.
.
, .
31 200-
. 31 201- ,
,
.
:
()
31 200-
()
31 201-
()
31 200-
, .
.
, .
()
31 201-
.
.
,
.
13: ,
263
,
,
.
.
.
,
, .
qa.
?
.
.
. ,
.
x
,
.
$10,000 .
,
. - $5,000 .
?
264
13: ,
, $2,000
,
:
$10,000
$5,000
$15,000
$12,000
$50,000 .
$45,000
.
?
$5,000
$50,000
$5,000
$45,000
$5,000
$50,000
$5,000
$45,000
.
:
- $5,000
.
$10,000 $2,000
.
13: ,
265
. $5,000 e,
$5,000 . ,
.
4
. .
266
13: ,
14
1.
2.
3.
4.
,
(
) .
: ,
. e
$123, $321 ,
$198 .
.
,
.
14:
267
. .
(,
n ).
1. ?
. ,
.
, ,
.
.
.
.
.
o ,
- , , .
. ,
(: ) .
( ) ,
.
1.1
.
( )
.
.
, 3 : - $80, - $310, in
$200 . :
268
14:
( )
2.
:
. ,
.
.
,
.
2.1
- dir.
:
, ,
. , , .
14:
269
2.1.1
()
$1 ,
100 , $0.95
.
()
, ,
.
,
.
: $1,000 ,
, 5% .
: $1,000 ,
, 5% li.
2.2 i
.
.
.
.
()
,
dq
( ).
()
,
,
.
, :
()
.
,
( - ).
()
-
.
2.3
vaxtndan vvl
, ,
270
14:
2.4 :
. ,
.
.
()
: 1 2006
()
: 30
()
- : $2,000
()
: 4%
- :
()
30 $2,000 ,
()
, $80 30
r qdr
.
, , - st
$2,000 $1,920 yc. ($80) aadak
:
()
- $2,000
. $2,000 - , ,
-
, b .
()
.
,
mvcud deyil.
$200
10 . , 10% 14
, 5% . :
()
()
()
()
14:
271
2.5
.
, .
2.6 :
$5,000 . 60
, - 10
, 2% .
$5,000 - .
-
b . , -
, $5,000 .
, , 10 $5,000
2% $4,900 . ($100) bu :
()
- ($5,000)
()
31 2006-
.
272
14:
$(34,000 + 150,000)
$(120,000 4,000)
,
.
14:
273
2.7
, , -, -,
hazrlayr.
.
i , .
.
1 201-
. (d a)
(
).
274
14:
$337.31-a
, $847.86
.
2.7.1
, .
.
14:
275
2.7.2 :
:
1
, .
30 201- 3 -
.
28 $117.77
. , , ,
. 34392 - ,
- . , . - ( )
, . ,
u .
: ( ) (42)
: h (28 )
a , - (34392)
$
847.86
(117.77)
(392.78)
337.31
2.7.3
.
276
14:
3.
.
.
3.1 : D
n .
z
.
:
()
()
()
()
1 202- u .
.
()
3 :
$100
-
()
11 : $150 n
-
()
15 : $250
-
()
10 : $90 .
$10
.
()
18 : $80 $72
. -
$8
()
28 : $120 . ,
.
14:
277
:
4
13
21
22
q:
35
. - e .
, , ;
.
- 2002
23
,
.
278
14:
: 4
, , .
()
I
i
2002
31
35
500.00
202
31 i
iyul 31
1 ust
500.00
200.00
: 6
dr
23
300.00
200.00
500.00
. 31 ($200)
($0 + $70
+ $130).
14:
279
i
202
31
23
Tarix
: 7
zah
202
31
23
282.00
Tarix
Izah
:
Tarix
zah
Hesab
nmrlri
i
202
31
Ad
nmrlri
i
202
31 i
: 1
Hesab
nmrlri
: 21
35
Tarix
18.00
Hesab
nmrlri
$
350.00
: 22
35
$
150.00
31 202- ,
n .
I
i ( )
:
:
e
$
282
200
18
500
350
150
500
n d mqsd
diy vurulamaqdr. nn
n .
280
14:
3.2
,
. ,
.
3.3 n
n c . ''
g.
GG GG g g
g g g.
.
. ,
, gman , , -
ba verir.
14:
281
. e
. gman , ,
- .
, un
sin ,
$50 :
3.4 -
, . ,
,
. , $130,
$250 . a
. .
:
E
$130
$130
, , .
, $120
($250-$130) .
282
14:
y . 1 208-
?
$
79,500
3,750
4,000
12,920
100,170
$
16,970
83,200
100,170
e $800 .
?
$800
$800
$800 e
i - e .
$800 , e $800
. : n
. 2 * $800 = $1,600
.
14:
283
3.5
i .
=$150
=$150
=$100
=$120
100
200
300
$300
( )
100 120
200 150
s
=$20
=$50
=$30
( )
$
300
270
300
$
120
150
$270
$270
()
(,
).
()
, (
)
.
()
e .
.
(
,
a).
, 1 2008-
$8,024 e $57 .
$6,235 $105 e
284
14:
.
30 209- .
30 209- 1 208-
,
e .
30
209- :
()
()
()
208
1 .
209
30 .
$
8,024
208
1
63,728
209
30
57
71,809
nun
$
57
55,212
2,328
1,002
326
434
t212
12,238
71,809
14:
285
()
208
1
209
30
$
105
208
1
209
30
37,307
1,475
$
6,235
39,974
105
535
434
6,458
46,314
46,314
4.
i
.
. .
.
4.1
.
()
286
. ,
. .
, .
:
()
()
()
, ,
.
-
, , t .
, nn
, .
()
.
xs
.
14:
()
.
, ,
. , onu
, , ,
.
,
- .
, .
,
.
.
4.2
( )
,
.
iind n xoaglmz , vaxt
.
.
()
( -
) .
e
,
() .
,
.
()
. M, $250
b $520 . ,
.
t ,
.
()
,
. , .
, , ,
.
()
. , , .
14:
287
4.3 :
n
.
()
m ( ,
).
()
$
15,091
100
15,191
15,146
$
:
:
(bu zaman a
())
10
35
15,146
15,191
.
, . 30
203- ,
$12,802,
$12,550 .
:
()
288
27 203- $850
.
14:
()
$300 .
()
$750 $570 .
()
$100 n .
()
$200 mblind .
()
$400
.
()
$500 .
()
$250 e .
()
$50 e
.
()
$200
.
()
$80 $8 .
()
$300 ,
.
()
1 203-
.
()
()
14:
289
()
31 206-
$12,500 , $12,800-
. : 52- $1,200
m ; $900
.
31 206- ?
$12,500
$13,400
$12,800
$13,700
x
tdir.
, .
:
, n
. ,
.
290
14:
.
.
.
.
. .
i
.
. .
.
?
()
()
()
()
() ()
(), () ()
(), () ()
(), (), () ()
$4,000 .
?
e $4,000
$4,000
. $125,000, $50,000,
$2,000. $95,000 .
?
$22,000 e
$22,000
$18,000 e
$20,000 e
14:
291
,
, .
; n
e .
292
14:
15
1.
2.
3.
,
. , q ,
, ,
.
.
.
15:
293
1.
il
l .
.
. ,
. , ,
.
? .
()
. ,
, .
()
.
.
.
()
:
()
,
s . ,
,
. ,
.
()
,
.
.
,
.
,
.
294
(,
) .
.
.
15:
2.
:
,
,
2.1
:
()
()
()
()
,
,
,
.
, ,
(, ).
, $8,000 ,
e .
( )
(b i .
e ).
2.2
?
.
. ?
15:
295
2.3
?
- .
.
()
()
:
()
()
()
:
()
()
,
, .
()
, e
,
.
.
, .
3.
,
.
.
3.1 :
30 206- $805.15 e
. 30 206-
$1,112.30 .
:
296
()
e $90.00 .
()
$208.20 ,
. , .
15:
()
$425.35 ,
. .
()
()
()
()
31 208- $150 l
li, .
.
, , $400
e . ?
15:
297
( )
* , e -
.
, $715 e $353
.
$875
. $610
, .
$1,847 e
$1,847
$972
$972 e
298
15:
,
.
$1,847
$972
$972 e
$1,847 e
. , $972 ( ).
,
.
3.2 :
30 200- $300
. 200-
$65
.
.
()
$500 ,
.
()
$400 ,
.
()
, $60
. 5 200-
. , 30 200-
.
()
$35
.
()
$10 .
()
$200
.
()
$50
.
()
$25
. , , .
.
15:
299
()
()
()
() () () () ()
. , () .
( , e ,
)
300
() .
30 200- .
e (
), 2
$60 = $120 e .
e . 5
.
15:
() . , - .
,
e . ,
.
()
30 200-cu
,
.
.
: .
()
:
200
30
60
60
200
30
300
35
10
50
200
50
25
395
395
15:
301
, :
()
31 202-
.
()
() 31
202-
.
302
15:
()
()
31 202-ci
15:
303
x
il
.
.
:
,
.
.
304
15:
?
()
()
()
()
() ()
() ()
(), () ()
(), () ()
-
:
$1,200 .
$500
, .
, $1,250 ()
. , $50
, ,
. , ?
$1,900
$500
$1,900
$500
.
.
$
1,200
: ,
500
50
550
1,750
(1,250)
500
15:
305
306
15:
16
1.
2.
3.
(8- )
.
.
. 8 - -
,
.
,
.
16:
307
,
.
1.
.
,
.
.
,
.
. :
.
, ,
yazllar .
yazllarnn i .
:
yazllarnn (
)
1.1
.
, $6,843,
$6,483 . 4 8
.
e .
308
16:
e
9- - . , $6,843
$6,483 = $360; $360 9 = 40.
1.2
e .
:
()
$250 - ,
.
e, $250 .
()
$300 - ,
, e
. e
( e $300
).
1.3
,
.
.
()
, $150
e .
( ),
. e
, $150 ,
$150 .
()
, ,
(
) $280 . , ,
$280
. ,
$280
.
16:
309
1.4
.
:
()
e . , $540
e ,
. , e -
, $540 ,
.
()
. $28,425
, $28,825
.
e
. e - ,
$400 .
1.5 -
- - -
.
,
$540 .
$2,822 $2,282 , $8,931 $8,391
. e, $540
n .
-
.
1.6 :
( )
(,
)
n u,
(
).
310
16:
2.
e - hv yazllarndan
. ,
.
2.1 yazllar
yazllarnn . ,
:
, yazllar
.
e .
, e
, - .
e kimi
.
, e
, ( ) -
.
, $40 -
. e
$40,000 .
:
1.7.207
$40 :
e $40,000 .
, e - .
, , e
$40,000, $39,900 . $40
, e
$40,000, $39,900 . e
$100 .
, , e (- )
.
16:
311
2.2 :
.
.
()
$250 - -
.
()
$150
() e .
()
$280
, , .
.
()
$540 e
.
()
, $28,825
$28,425 .
()
$250
$250
()
()
$150
$150
: t
.
()
$280
$280
,
.
()
$540
$540
:
.
()
$400
$400
($28,825 $28,425 = $400)
2.3 yazllarnn
, ( ,
) . , e
. :
312
16:
$500 . ?
$500 e , $500
$500 e ,
$500
$500
$500
, , $500
.
.
2.4
.
.
.
, .
:
()
(e
).
()
, e ( ).
,
. , e
.
.
.
2.5
e ,
. ,
e $162 .
16:
313
, , $162
. , .
()
$162
.
()
$162
.
$162 yazllar
. , $162 .
:
e
, .
.
2.6 :
,
. $37,453.60
4 5 , $37,543.60 .
,
e e $(37,543.60
37,453.60) = $90 .
e , , $90
e .
,
:
2.7 :
$5,250 ,
e .
e -
e $5,250 .
, , $5,250
e . , e - .
.
314
16:
2.8 :
r e . ,
$660
$460 . $460
, e .
, e
2$460=$920 .
$920 . di,
.
$
660
460
$
920
1,120
200
1,120
2.9 :
. . ,
, .
e, .
2.10 :
$620 . ..
. ,
16:
315
$620 .
:
,
.
. ,
2.11
, .
,
.
. ,
.
2.12
.
, .
, .
.
.
.
.
. .
&
$1,040 .
.
316
()
$1,000
.
()
$240
.
()
t W
, $150
.
16:
()
$240 (-
) .
()
$350 $850 .
()
()
.
.
()
()
&
$35,750; $18,500 .
$
1,000
()
()
()
()
()
()
()
1,000
240
E
W
150
240
E (-
)
150
240
240
500
E
E
230
230
()
500
460
()
()
$
1,000
500
1,500
() /
$
1,040
460
1,500
16:
317
()
l
$
35,750
1,000
240
500
(460)
37,030
$(37,030 35,750)
-
18,500
1,280
(150)
240
19,870
. .
3. (8 - )
, 8 -
.
.
8 - - , ,
.
3.1
aadak .
, , .
.
- tvlk .
.
olunan qaydan , qaydann .
318
16:
3.2
,
:
()
()
()
()
()
.
,
.
8 - - ,
. (
).
.
, ,
.
(
) .
:
()
()
()
()
207- , 31 206- -
$4.2
. 206- ( ) 207- ( )
.
319
207- 206-
.
320
16:
x
. yazllar
,
.
e - yazllarndan
. ,
.
-
.
.
.
.
, 8 -
.
.
5 .
.
:
$460
,
, ?
$460 e
$460
$920 e
$920
16:
321
, , , .
$460
, e .
2 $460 = $920 e .
, ,
. .
322
29
2 .
30
2 .
31
2 .
32
2 .
16:
17
t
1.
.
ndi is n
.
, indiydk
. Bu vaxta
. zr
,
.
17:
323
hmin .
, klrni .
1.
, , - ,
, ,
.
1.1
, .
. ,
.
.
1 205-ci
r:
324
()
$10,000 .
()
2% , $8,000
5% ( ) .
.
17:
()
- $5,450 .
()
$27,250
.
()
31 y 206- $3,250
. $250 .
2%
.
()
()
$6,000 .
()
1 205- qa .
$40 .
31 206-
.
.
31 206-c
$
-
( ())
-
( ())
( ())
,
( ())
v i
12,000
9,800
21,800
5,450
600
500
250
60
200
150
40
$
27,250
16,350
10,900
400
11,300
1,800
9,500
()
$10,000 2% .
()
()
( ,
,
), ( ) n
.
17:
325
()
,
.
()
31 206-
= ,
( )
lr.
()
31 206- .
.
. ,
.
()
326
,
. $3,250, $250
$60 , $2,940
.
17:
()
.
.
31 206-
$
2,000
3,000
avadanlqlar
-
, d qiymtlndirilmi
xlmaqla
1 205-
5,000
5,450
2,940
7,910
31 206-
16,300
21,300
$
12,000
9,500
21,500
6,000
15,500
5,800
21,300
.
, ,
.
.
1.2 : Y
kimi faliyyt gstrn - maliyy ilinin
sonu olan 31 201- n hazrlanmdr.
17:
327
31 201-ci
31 201- .
()
- $42,000
.
()
$800 .
()
$300 di.
()
2%- .
()
31 201- .
: 1.5%;
: 25%.
31 201-
n .
. - .
.
328
17:
31 201-ci
31 200-cu
17:
329
31 200-
.
31 200-cu
330
17:
31 lav l.
()
()
()
mal.
N : 20%-
: 10%
()
- $19,926
di.
31 d 200-
n .
. .
()
lr .
,
.
()
2009-
. 200
.
31 200-cu
17:
331
:
: $45,730 20% = $9,146
: 10% $(42,200 2,200) = $4,000
: $4,000 + $9,146 = $13,146.
31 200-cu
332
17:
x
n , - ,
, ,
.
- + -
- + .
- -
+ .
- + -
.
- ,
?
be
be
1 200- . $500,000,
$250,000 - $75,000 .
?
$175,000
$675,000
$325,000
$250,000
: $50,000
, $15,000 - , $10,000
r , $5,000 , $110,000
, $1,000 .
$180,000
$170,000
$129,000
$134,000
4- , .
$184,000
$179,000
17:
333
, : -
+ -
. onun .
, ,
( e dir).
, , bu, in
.
(
).
= +
= 50,000 + 129,000 = 179,000
334
17:
18
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
.
.
.
,
d
.
18:
335
-
. , .
1.
.
,
.
.
. , -
.
.
.
.
,
.
, , ,
.
.
(a)
(b)
(c)
, ,
, ,
. il , ,
, r -
.
,
, -
.
. :
336
()
( )
()
()
()
, -
18:
()
()
()
()
( )
. ,
.
2.
,
.
, ( )
. (= +), nin
olduunu grcksiniz.
2.1 :
, 1 203-
.
18:
337
1 203-
3.
. ,
:
,
,
.
338
18:
, , 1
204- $1,750 , 31 205- $3,140
. 31 205-
$28,490
, :
, n
,
.
- ,
. -
.
,
,
,
. ,
$6,700, $3,200 ,
$69,400 ,
:
18:
339
4.
- ,
.
, :
, , 1 205- kred
$3,728 , 30 206- $2,645
. 30 206-
$31,479 , :
, ,
. - .
, 31 209-
vcud.
340
18:
209-
?
5.
- , ,
.
, ,
.
daha
, -
.
, 1 206- -
$8,400 30 207- - nin $9,350
. 30 207-
$80,000 33 %
. allarn .
aadak kimi
:
18:
341
75%- qdrdir.
,
.
-
.
( ) - .
:
(a)
33 1/3 %
(b)
$175,000 . ,
, 40% . , -
$13,000 .
?
= 100/140 $175,000
= $125,000
- , $13,000 ,
$125,000-$13,000 = $112,000.
, 40%
, onu .
342
18:
= 40% , , = 60%-
=
$175,000
= $105,000
- , $13,000 ,
$105,000 $13,000 = $92,000.
6.
. ,
,
() () .
(a)
(b)
- ( )
- ( )
() () . , ()- () , v bu zaman ,
- mallar deyil, mhz, zrd
tutulur.
6.1 :
. 1 205-
- $7,345 . 30
205- 9 $106,420
. $154,000 .
lar maya dyrindn 40% . 30 205-
-
olmudur. - $350
idi.
- ?
()
18:
343
()
()
6.2 :
adl sahibkar . 1 209-
- $4,700
$3,950 .
30 209- 6 $42,000 .
33 1/3% .
30 d.
yalnz
:
(a)
, , 30 209-cu il 6
$28,400 .
(b)
- $5,500 .
(a)
(b)
30 209- 6
344
mbl . artq
.
18:
,
.
$
42,000
14,000
28,000
(100%)
(33 1/3 %)
(66 2/3%)
,
.
30 209-cu 6
6.3 ,
-
- ,
, . -
.
, . mhasibat
:
E
18:
345
e
.
()
(b)
, n msuliyytini
( )
;
E
&
, ,
. ,
:
E
( )
Y .
.
:
E
7.
b (
)
.
N
.
,
:
(a)
(b)
:
(a)
(b)
(c)
, ,
. ,
, .
346
(a)
,
( , )
(b)
,
.
18:
( )
, .
, un
.
.
7.1 :
q olan nn i.
n maya dyrinin 25%-i nisbtind . ,
.
1 207-
:
31 207- :
()
()
$41,750 .
()
:
$
(d)
()
36,000
()
5,600
()
4,400
, :
$
()
800
()
1,500
()
3,700
31 207- $450,
$1,400 .
- .
. .
18:
347
$900 .
()
()
31 207- 31
207- d .
7.2
1
(
, ).
e ( ), ( )
.
(
).
,
(e)
.
,
, :
348
18:
a
$(800 + 1,500 + 3,700)
( )
$
41,750
6,000
0
450
48,200
(200)
48,000
,
.
.
25% $38,400
:
-
.
31 207-ci
18:
349
31 207-ci
7.3
hmin . e
, (
), .
, ,
( ).
8.
,
,
.
- kimi .
, , 1 206-
$700 . 31 207-
, $9,300 31 207-
$1,000 . 31 207-
-
( ,
, e).
350
18:
, 1 206- $850 ,
30 207- $6,720
30 207- $1,140 ,
30 207-
- (
,
).
9.
, ,
.
, .
,
.
(a)
,
. ,
( ,
,
).
.
(b)
,
, .
. , .
18:
351
u , .
(a)
(b)
u -
. , $600
,
, :
E
si
; :
E
9.1
aadaklar nzr almalsnz:
(a)
$40 , $40 52 =
$2,080 .
(b)
$35 $45 , $40,
$2,080 . ,
$40 z
,
.
10.
,
.
s.
, ,
.
:
352
18:
, :
, - .
?
:
(a)
ni artrdqda
(b)
(c)
, ,
:
()= +
.
. ,
, .
10.1 :
1 201- -
. - $5,000,
$3,000 . . ,
.
- $6,600, $15,000 .
$3,000 . Co e $5,000
$2,000 .
un. Co daha $100 . 31 201-
.
18:
353
11.
toplay.
frqli , , ,
mmknd.
:
1
,
.
,
3
;
yuxar ,
.
n
.
.
354
. ,
, , ,
.
( ,
,
).
.
- .
(= - +
)
.
18:
11.1 :
. , ,
20%
31 1%
yon .
, 40% . 201-
$4,000 -
.
31 201- .
()
31 m 200-u :
()
()
- 31 201-
$3,000 .
()
1 200-ut $1,000 - k
.
()
31 201-
$9,500-dr.
()
$1,620, $1,200 .
()
31 201- $80 .
()
31 201- $7,020 .
()
()
()
:
5%-
20%-.
()
on haqlar li.
()
, :
18:
355
()
- ya
.
un 31 201-
n .
.
11.2
, ,
. , ,
larn .
,
. .
.
31 200-cu
356
18:
, ,
.
.
.
18:
357
,
. - ,
yon haqlarn, .
358
18:
31 201-ci
$
( ())
-
( ())
: -
( ())
-
-
(())
( ())
: yon
(())
-
-
3,200
44,000
47,200
(1,000)
$
60,000
(4,000)
42,200
6,200
36,000
24,000
440
1,200
25,640
7,400
1,000
4,000
7,020
1,620
500
1,000
( )
22,540
3,100
31 201-ci
18:
359
()
()
()
- ($1,000) :
()
()
:
E
, :
E
. , .
i ,
.
()
()
- :
20% .
40%-, , = $36,000-dr.
( ndn
)
360
()
()
18:
11.3 ,
dan
, in ,
ib, n hisssinin,
yni .
11.4 : ndan
istifad
H , 1 208- $2,000,
$3,000 $300 .
31 208- $95,000
.
, , :
$1,200
$800
29 208- , $400 .
31 208- $3,500,
i $2,500, $150 .
.
n
, 2
,
.
18:
361
$
300
$
3,000
$
1,200
sa
$
800
400
150
2,500
$95,000-a .
.
d
. ,
.
362
18:
( ).
. , aadak :
()
31 208-
()
18:
363
()
di.
()
31 208-
$300 .
()
,
20%-i ;
.
()
31 208-
$1,100 .
(a)
31 208-
.
(b)
31 208-
.
(a)
31 208-ci
$
(1)
-
(2)
-
4,900
70,990
75,890
5,900
in
($2,100 $(10,000 8,000)
$
98,180
69,990
28,190
1,100
100
29,390
(3)
in
(4)
364
18:
2,660
15,100
3,350
1,360
650
760
in (20% x $13,000)
()
300
2,600
26,780
2,610
31 208-ci
18:
365
1-4- , ,
he
366
1 207-
18:
.
.
x
- ,
.
- fvqlad , , ,
.
- .,
, hminin,
.
cavablandrlmas
topla . ,
:
-
-
- , ,
.
b (
)
hesab un.
di. ,
.
.
18:
367
1.
,
?
2.
$78,000
$52,000
$55,000
3.
4.
- sa
, n ?
5.
6.
,
?
368
r Pul
Kr
Kr
Dr Pul
$70,000, $80,000
. $25,000
$5,000 .
.
$10,000
$30,000
$10,000
$30,000
20% . n $90,000 .
?
$15,000
$72,000
$18,000
$75,000
18:
zr dan tmkl,
.
3.
msal in .
msal i
4.
.
5
= + s
= (80,000 70,000) 5,000 + 25,000 = 30,000
18:
369
370
18:
19
1.
2.
.
. ,
.
19:
371
, , .
1.
.
,
snn stnlklrini :
()
()
()
()
()
. , .
()
:
,
.
()
: i
, ,
.
()
: m
.
lnmsidir.
,
. ,
.
, lazmd,
.
-
.
, ,
zr
.
.
, ,
372
19:
, .
, iki frd ortaqmlar kimi davranarsa v aralarndak razlamann rtlri ortalq
razlamasn ks etdirrs (msln, vvlki dvrlrd onlar arasnda mnftin blnm
qaydas), bu halda frz edilck.
d.
1.1
.
.
. ,
.
.
,
. .
()
. .
, ,
.
()
.
. , s 3 ,
. ,
,
, .
()
.
. ,
.
()
. , ,
.
.
, , .
.
()
.
. ,
d .
, hmin .
.
19:
373
1.2 :
2:1 $10,000
a glmilr.
$26,000 , ?
, $6,000
($26,000 $20,000) vsait .
$6,000 2:1 . ,
- $4,000, $2,000 .
kild .
. , 2 + 1 = 3- .
. , $6,000 3 = $2,000. $2,000
, , 2 $2,000 = $4,000, 1 $2,000 = $2,000 .
, $4,000,
$2,000 . , :
, , $150 7:3:5
. mnft ?
7 + 3 + 5 = 15- .
374
19:
1.3
.
1.3.1 i
i ,
. :
()
()
()
, srit
.
()
:
()
, .
()
() ,
.
()
1.3.2
( )
. ,
,
. ( )
-. , o,
,
.
. -
.
, ,
.
,
.
, :
()
,
,
19:
375
()
/ -
()
2.
, , ,
. , k
mbl l
.
2.1
?
.
()
.
.
()
.
, , (
),
(
).
.
, l
.
()
ca .
()
,
.
.
-
.
2.2
, , .
. (
,
).
, , el
.
376
19:
, .
, .
()
()
.
, .
.
()
()
()
- (
).
()
,
.
,
, ,
.
ar
( ) .
.
.
E
( ,
e . N hal is
).
, :
()
()
, .
2.3
B r
.
.
( 12 ildirs, ) . ,
- .
. , , - ,
. :
19:
377
()
, . ,
() .
()
,
il
.
2.4
.
.
:
()
()
( )
( )
.
.
:
()
duunu .
()
, .
.
()
in
:
E
()
: (
)
i . ,
.
()
()
e .
.
;
.
378
19:
2.4.1
,
.
:
, $30,000
4:3:3 . ,
, $120,000
. $260,000 . .
,
.
2.5 :
, 3:2:1 a
glmilr.
q ld etmi.
()
12% .
()
$6,000 .
()
5% (
).
()
5%-.
31 2005-
.
19:
379
31 206- :
31 206-
$24,530 .
31 206- ,
.
:
e, .
aadak :
5% $6,000 = $300
y .
380
19:
$
300
200
350
850
.
()
lr, tslr,
.
()
( , )
.
()
$15,000
3:2:1 .
.
31 206-c
19:
381
31 2006-
:
382
()
. , $20,000, $8,000
$6,000
.
()
19:
.
()
, .
7:3 .
31 2009-
.
:
$200,000
$140,000
1 2008- :
$15,000
$13,000
31 2009-
.
$10,000 31 2008-
$10,000 30 2008-
$10,000 28 2009-
$10,000 31 2009-
$7,000 31 2008-
$7,000 30 2008-
$7,000 28 2009-
$7,000 31 2009-
( ) 12% .
12%-.
$15,000 .
31 m 2009- $102,940
.
()
31 2009-
.
()
31 2009- l
.
()
31 2009- .
19:
383
()
31 2009-
()
31 2009-cu
:
: s
:
(12% x $215,000)
(12% x $153,000)
$
102,940
3,060
106,000
15,000
25,800
18,360
59,160
46,840
(7/10)
(3/10)
32,788
14,052
46,840
()
384
19:
2.6
.
, -
.
, .
2.7 :
, 3:3:4
. 1 2008- ,
. 1 2008-
, 4:4:2
. 31 2008-
$150,000 .
.
3 mxtlif , 3 ,
6 , 3 .
$12,500 ($150,000/12). , :
2.8
, bu zaman
.
.
.
. - . O,
d () likl
.
.
.
19:
385
2.9 : Q
2.7 , , sas, 1 2008-
$250,000, 1 2008- $300,000
.
.
.
,
($100,000) . ,
, .
, , , ,
.
2.10
2.9 .
.
.
, . 31
2009- .
31 2009-
. $750,000 . 31 2009-
$375,000 .
.
386
19:
= = 750,000 375,000 = $375,000
x
.
.
. ,
.
.
, ,
. , k
mbl in l
.
1
2
3
4
5
6
?
. :
?
hans ?
?
, 3:2:1 . 31
2009- $18,000
. - ?
$3,000
$6,000
$9,000
$18,000
, . $14,000 . $80,000
, -
?
$14,000
$22,000
$26,000
$26,667
k $75,000 . , 4:3:3 .
$10,000, $12,000 $15,000
. $20,000
, - ?
$17,500
$20,000
$14,500
$22,500
,
. :
19:
387
-
.
. , .
1.3 .
.
,
.
.
, ,
, an
.
, - $22,000 .
8
388
19:
20
1.
2.
(s)
3.
4.
() (
)
5.
.
, ,
.
-
21- F .
20:
389
, .
. .
1.
.
.
. ,
. , ,
, , , ,
. ,
.
,
.
.
()
,
. , , ,
u
;
,
; ,
.
( )
.
()
( ) .
;
.
1.1
- ,
,
, .
(
) .
.
,
390
20:
. -
. ,
,
, , .
,
$40,000
, .
.
,
,
.
. , ,
, .
kar .
1.1.1
()
()
()
-
.
, n
.
istifad olunan
.
. .
.
, n
i.
1.2
,
l n .
l :
()
()
:
()
()
.
20:
391
()
()
- :
(1)
-
.
(2)
,
.
Rk
.
2.
:
( )
2.1
n .
. 25 , 50 , $1
. .
, $100,000
:
()
$1 100,000 ;
()
50 200,000 ;
()
25 400,000 ;
()
40 250,000 .
. ,
$1 100,000 $1.20 .
Hmin $120,000 .
$100,000 ; $20,000
,
.
392
20:
2.2 , ,
, ,
.
()
( ) na u
.
.
, $1
5,000,000 .
,
.
()
.
.
,
$1 5,000,000
4,000,000- . 1,000,000
.
.
.
()
. ,
.
.
, $1 400,000
, , 75
. $400,000,
$300,000 .
()
. ,
. ,
( ).
.
, $1 400,000
rk, 75
$290,000 , :
20:
393
,
.
.
2.3
mqsd :
.
2.3.1
z .
: , 6%- $1
6 .
; ,
( ),
. , .
.
, :
()
m ,
.
()
i .
()
y ,
,
.
2.3.2
.
,
() . , 5%- $1
209- , 209-
$1
. .
. 12
, .
.
394
20:
.
.
,
.
2.3.3
. na malik olmasalar
da a
malikdirlr. a,
, digr ( ).
. ,
.
- .
, .
, , .
, .
duqlar n ( )
. , , .
( ,
) . , ,
; .
2.4 :
50 50,000
7%- $1 20,000 . 30
205- $8,400
. h
50%- .
.
20:
395
($1 7%- x 20,000)
( n
)
( 50%-)
(, 50%-)
$
8,400
1,400
7,000
3,500
3,500
7 ($3,500 50,000 ).
:
,
, .
2.5
.
.
$1 1,000 ,
, - $1.60 .
,
- - . ,
, .
- , ,
.
, -.
2.6
.
,
.
.
()
, .
()
( ),
( ).
()
, .
()
B ,
.
, .
396
20:
, ,
. , tcrbd
.
.
,
. $700,000 ( ) 12%-
, $84,000
. , , ;
.
, $700,000 12%- ,
in 30 31 30
,
(3/12 $84,000) = $21,000 .
, ,
.
:
.
: .
:
nilmsi .
:
.
3.
.
.
.
()
(
)
()
. ,
.
.
.
()
( )
()
()
20:
397
()
ayr-ayrlqda .
3.1
,
. .
()
, .
, , .
.
. , $1
1,000 $2.60 ,
:
( )
.
. ,
bi .
.
,
.
, .
. ,
.
.
.
.
. .
,
. ,
-
.
50 5,000 $6,000
398
20:
.
?
$5,000
$1,000
$1,000
$5,000
$3,500
$3,500
$2,500
$3,500
$1 , 50
? $1.20 ($6,000/5,000 ).
50 , 70 .
.
3.2
9- F .
. , ,
. ,
.
.
, .
3.3
- n.
()
-
.
()
-
.
( ,
), .
. (,
) (ln, )
. , ,
.
.
.
:
20:
399
3.3.1
.
. , .
.
()
,
.
()
.
( . ,
).
,
.
, .
(3.6- ).
. , o, yalnz .
. ,
%- .
%- . , ,
100,000 50
10 .
.
$5,000 ,
kimi :
400
20:
()
5 (100,000 5 = $5,000);
()
. B
.
50
1,000,000 50
800,000 . 5%
, ?
$50,000
$20,000
$40,000
$25,000
800,000 50 5% = $20,000.
3.4
, :
()
()
()
()
()
20:
401
3.5
- (,
). Q
. ,
(, ) .
.
( .)
,
il .
3.6
rk
.
:
, , ,
.
. . is
.
,
.
- 31 209- .
402
20:
.
()
31 209- - $1,600,000
.
. -
$2.4 . , $2.2 . .
()
()
1 209- $1.50 1
. .
()
$3,246,000 .
31 209- lik
.
20:
403
31 209-cu
* 16- . - $200,000
. , $200,000
.
4.
4.1 ()
. ,
.
, ,
.
. ,
. ,
.
.
404
20:
4.1.1
.
4.1.2
( )
, i .
4.2 :
()
2 3
.
1,500,000 () . ,
20,000 , 50,000 .
, - (
50,000/2,500,000; 20,000/1,000,000) (2% ),
- .
20:
405
4.3
( )
. , lri zaman z
larn . , , , ,
.
4.3.1
4.3.2
haqlarn emissiyasnda itirak etmycklrs,
acaq.
4.4 :
( )
. E , 5 1
$1.20 .
( ) ,
:
50,000 60,000
,
( ).
:
$600,000 $1.20
500,000 .
,
. ,
, .
406
20:
:
()
M 2 1
()
,
75 3 1
()
()
$30,000
.
. ,
. $150,000 (200,000 75 )
.
5.
.
k ,
.
,
:
20:
407
()
()
()
()
:
E
.
:
E
(, )
.
()
()
, :
E
Bu halda d
.
()
Bo
.
tam hmin
:
()
( )
(tam
)
:
()
zr (
).
()
n zr (, ).
x
.
:
408
( )
20:
.
.
.
k n ibartdir?
$1 50,000 $1.25
, ?
$50,000
$12,500
$62,500
$60,000
() v .
$50,000,
$75,000 .
25s 400,000 .
.
?
$25,000
$10,000
$15,000
$25,000
$(275,000)
.
nm
.
.
.
,
. .
.
.
(50,000 25s)
20:
409
1:1 25 400,000
. , $100,000 .
$100,000 ($50,000) $50,000
.
410
20:
21
1.
1 -
2.
3.
4.
5.
6.
18-
7.
,
.
, ,
. ,
-
.
, ,
uotu
. -in,
h t
1 - .
, indiy
.
- 18 - -
.
( )
.
,
.
21:
411
.
.
1. 1 - :
1 - -
. , ,
.
, 1 - -, ,
.
(
7 - - ). ,
.
1.1
.
,
.
,
,
. .
1 - - , ,
.
. 8 -
( , 16- 3- ).
1.2
.
, ()
.
1 - - : (
) (
).
412
21:
1.3
1 - - aydnladrlr.
.
, .
, ,
bunlar .
, .
, . 1 -
,
. ,
.
1.4
kimi ,
. , - (
) , ,
.
.
1 - - , .
nlar :
( )
mqsdil
. ,
.
, ,
. ,
, .
21:
413
1.5
1 -
- mddtd .
1 - - , 1 - .
1.6
31 2002-
202
$'000
414
21:
$'000
201
$'000
$'000
1.7
31 2002-ci
:
.
, .
, ,
.
1.8
. -,
, 1.9- .
(1)
, , 1
- .
-
(2)
,
21:
415
(3)
,
,
-
.
(4)
, ,
- .
,
.
, ( )
-
(5)
(6)
(7)
, , k
.
.
(8)
.
S .
416
e ,
21:
d ,
e , d
t,
(9)
-
, , , l
.
(10)
,
. .
(11)
l bal
1.9
.
(a)
(20- )
(b)
(9- )
(c)
(22- )
()
(13- )
(d)
- (10- )
21:
417
.
.
.
v
a
s ( , ,
)
2.
2.1
18 - -
. Hmin qaydalara, 6- .
2.2
,
.
2.3
, .
.
2.3.1
, , . ,
. ya
, .
.
418
21:
2.4
. ya
( ).
2.5
ya 2.6- , hminin,
. Eyni zamanda
d edil (2.6.1. ).
2.6
,
.
. ,
. -
,
.
, ,
.
, , ,
.
(a)
(b)
, , ,
n 12 .
(c)
,
.
2.6.1 : V
$15,000 .
$17,500 .
, $20,000 . Cari ilin vergi hdliyi
hesabn hazrlayn.
21:
419
, :
,
.
2.7
,
. , ()
,
.
2.8
,
. m c ,
.
.
2.9
, .
.
, $5,000 ,
$15,000 . $10,000
.
$10,000
420
21:
(p 5- )
.
3.
3.1
t .
,
.
3.2
. ,
.
, , ,
. , .
,
, .
B .
3.3
.
3.4
:
= +
, ,
( ).
21:
421
4. /
, , 1 - .
.
.
,
.
4.1
1 - - /
. , unu
.
/
/ - .
.
, .
, 12
. , 18
.
4.2
:
,
;
12
. (1 - )
, -
.
:
422
21:
(1 - )
, (, - )
.
, .
4.3
:
;
12
.
.
(1 - )
.
(
). 12
, .
, 12 ,
. , ,
.
12
.
13-
.
5. lrin h
. , -
. , ,
.
dn
.
()
.
.
()
.
21:
423
,
.
(,
), ,
(,
).
.
,
.
.
31 207-
.
424
()
1 208-
$9,000 . 2 208-
208- $3,000
-
. $20,000
.
()
zr :
21:
()
3 207- .
.
- 207- .
31.12.207- .
()
. $100,000
50 . 31 2007-
$800,000 .
()
()
, . 50
.
()
ni tyin etmk
(ii)
$16,000 aparmaq
(iii)
$4,000 etmk
()
31 207- - $220,000
( ).
()
31 207- ,
, . .
()
( ,
, , )
.
:
olan
21:
425
()
$20,000
.
()
= $2,000.
()
: $300,000
( ) $274,000 = $26,000.
$830,000 - $350,000 = $480,000 .
:
nmas :
, .
, ,
.
- .
()
()
426
21:
31 207-ci
31 207-ci LK
21:
427
31 207-ci
:
. ,
,
.
16. 18 -
18 - -
:
,
428
21:
6.1
() . ,
. ,
. B .
.
. , ,
, .
G sasn , aadak n hr biri
.
.
. ,
.
.
.
. istehsal
, ,
.
, ,
,
.
,
xarakter daya .
,
. ,
olar. m 11- - (
),
.
.
6.2 18 -
18 - - .
Tannma ,
lin .
21:
429
- (3- F ), ,
. . ,
, ( ) .
6.3
18 - - .
( )
l ,
, ,
.
-
.
(, ,
( )
.
()
.
, , , ,
,
.
6.4
.
v
istisna olmaqla,
.
,
.
(18 - )
,
, , . ,
.
.
430
21:
6.5
, ,
. , ,
.
6.6
:
()
()
()
()
()
()
()
()
,
10 - (22- )
.
s ,
:
()
()
()
()
- .
()
()
()
nn sin .
,
.
()
.
, .
,
.
21:
431
()
, :
()
mqabilin , ,
.
()
dikd (,
r).
()
, , -
. ra,
.
()
.
, .
,
. ks ,
niy lidir?
(e)
.
.
7.
1 -
. (
) , .
(3.6- B).
,
.
.
31 2009-
:
432
21:
.
()
31 2009- - $1,600,000
.
.
- $2.4 . , $2.2 . .
()
()
5%
.
()
20%
.
()
25% iz
.
()
()
$76,000 .
. 5%
.
()
1 1 2009- $1.50
. .
31 2009- -
,
. .
31 2009-cu
21:
433
31 2009-cu
31 dekabr 2009-cu il
31 2009-
434
21:
21:
435
x
1 - -
. ,
,
.
.
( ,
, )
, , 1 -
- .
18 - -
:
,
.
436
1 - - ,
?
?
()
()
()
()
21:
()
() ()
(), () ()
(), () ()
$3,500,000
. $500,000
. $2,500,000 ,
?
$4,000,000
$1,500,000
$500,000
$1,000,000
.
.
() () .
, , .
21:
437
438
21:
22
1.
10 - (d )
- 10 - - .
10 - -da, 3- il
. s
. ,
.
22:
439
1.
10 - (d
)
.
idir.
hmin .
10 - - (d )
y . 10 -
.
1.1
.
,
. :
;
d .
(10 - )
1.2
440
22:
1.3
.
.
(10 - )
s
,
.
,
.
, ,
,
.
1.4
, .
.
.
(10 - )
,
.
,
.
- , , .
:
a
trd , .
22:
441
1.5
Hesabat tarixindn sonra t ( )
.
1.6
,
.
, :
()
mahiyyti
()
. ,
tlb oluna .
-n
.
()
()
()
dnilrind
()
()
Gzlnilmdn
()
()
(), () () .
() , .
nin , ()
. () ()
u , .
() , ,
( 31 208- ).
442
22:
22 209- . d $250,000
- . -
.
x
.
.
, s
,
.
, .
.
da
?
?
()
()
()
()
()
()
22:
443
?
()
()
()
()
()
()
.
. :
,
.
mahiyyti
.
444
22:
23
1.
7-
2.
haqqnda
,
, .
t
.
.
-
.
-
.
-
,
.
.
,
.
23:
445
. nunla bal .
1.
7 -
,
.
.
.
,
.
.
()
lr , $100,000
.
,
, a bilr.
()
lr. :
, ,
.
()
.
, , - ,
, , , ,
(, ) .
,
,
.
1.1
, ,
. ,
-
, ,
. ,
un .
, ,
, .
, , ,
446
23:
.
( )
.
1.2
7 - -
,
.
,
.
1.3
.
, ,
. , ,
.
1.4
, ,
.
,
( )
.
,
- .
,
.
.
,
.
.
23:
447
1.5
.
.
ata .
,
.
( ) .
,
.
.
.
(7 - )
1.6
:
,
.
3
. , (
) .
.
.
. ,
t .
.
- olan
.
, ,
.
448
23:
1.7
7 - - ,
,
.
,
.
,
.
.
1.7.1
, .
-
.
, .
.
,
.
:
()
()
, , y
;
()
()
. ,
,
investisiya .
1.7.2
.
:
()
, , - ,
- ,
;
()
, , -
;
()
;
23:
449
()
()
()
1.7.3
. ,
.
aadak :
()
()
()
, , ,
;
()
1.8
:
()
:
;
()
: - ,
,
.
.
,
.
1.8.1
. , ,
. metod , ,
.
450
23:
1.8.2
, .
:
()
- ,
;
()
, ,
/ - ;
()
. -
.
* .
,
. .
()
,
. ,
.
()
,
( )
, .
()
-
- .
()
, .
()
hmin , ,
.
1.8.3
, 7 - - , . ,
. ,
23:
451
1.9
. - ,
.
.
()
,
.
()
1.10
dir,
.
, ,
. ,
.
1.11
.
, , 1 - - ,
ni . , ,
.
452
23:
1.12
. :
()
()
- ;
()
1.13
. ,
(
, ).
1.13.1
207-ci
( )
m
23:
453
*
.
1.13.2
207-ci
( )
454
23:
:
:
,
.
.
$2,000 . $700
.
2.
, 7 - -
. , .
.
,
. ,
.
,
, ,
.
()
- (
). ;
- .
()
, ;
.
()
, , ,
.
23:
455
2.1 :
31 202-
31 201- 31 202-
.
31 202-ci
31
456
23:
$90,000
.
202- $66,000 .
, 7 - - ,
31 202- .
1- 7 - -
. .
, .
, , .
.
2-
() .
, , , ,
(4- ). ,
. ,
n
() .
3- , ,
in
( ).
4- , ,
. , ,
() .
5-
.
31 202-ci
I
23:
457
: ,
. 7 -
.
31 202-ci
458
23:
31
nvestisiyalar
:
()
$30,000
.
()
$85,000 $45,000
$32,000 .
()
, :
()
$1 50,000 .
20 .
()
$80,000 .
(e)
7 - - , 31 202-
.
23:
459
31 202-
(H1)
(45 - 32)
: ,
:
460
23:
2.2
:
()
.
.
()
()
( )
.
mssisd byk ehtimalla duunu bildirs
d, .
()
()
.
()
li: (
);
.
()
n
.
()
,
.
()
,
( ).
()
,
23:
461
( ).
()
,
.
()
,
. ,
.
()
( ).
,
. , .
2.3 7 -
,
: ,
- .
( )
.
,
.
x
, ,
.
,
.
.
, 7 - -
. , .
.
462
23:
7 - - ?
7 - - ,
?
7 - - ,
.
7 - -
?
,
:
$95,000
$210,000
$210,000
$95,000
$1,250
$1,750
$1,750
$1,250
23:
463
k
. :
i
.
,
,
.
1.5- .
,
.
daxilolmalar
464
23:
24
1.
bt
2.
3.
4.
. -
o
un .
,
.
.
. , ,
.
o
. ,
, .- .
,
.
, diril
(,
) .
,
. 3-
B .
24:
465
. ,
.
1.
.
,
(, )
, .
. ,
.
, , , ,
. n .
, , ()
. -aa -.
.
.
, ,
.
()
, ,
,
nzartini .
()
. .
1.1
466
, ,
. , .
24:
,
.
, , ,
. ,
()
.
g , .
,
.
1.1.1
K ()
:
()
()
()
()
.
()
()
,
kommersiya
.
1.1.2
, , . ,
:
()
, .
()
()
( ) .
()
. .
()
1.2
,
. ,
:
24:
467
00
01
05
15
22
41
42
43
1.3 :
(: 1234) $3,000 -
:
15 , 41 .
, -
. -
.
, .
- nun
,
.
1.4
.
.
( , ),
, , . ,
.
:
468
()
()
()
24:
()
()
()
()
()
()
()
1.5
.
. , - -
,
:
()
-
.
()
- , -
:
()
()
()
, ,
.
()
,
.
()
, n n
olmalar .
Elektron
cdvllr
24:
469
1.5.1
()
()
()
1.5.2
()
, ( ) ,
. ,
.
()
,
. , h
, .
2.
nun
.
, , - .
,
.
2.1
(, ,
, - .) .
(, ), (, ), (,
) (, - i
h q
) kimi .
470
24:
2.1.1
rastlaa ,
:
()
()
:
()
, , v
()
()
:
()
()
()
()
(e )
2.1.2
.
()
. hs. ,
. .
()
- ( - )
()
. .
()
. , .
()
.
.
()
.
, .
()
( ).
.
()
.
.
()
,
, -
.
24:
471
2.1.3
,
.
2.2
,
. ,
. ,
.
, ?
. , ,
.
2.2.1
rastlaa ,
:
472
24:
()
()
( )
()
()
2.2.2
.
.
il , .
e ( ),
( ) .
.
2.2.3
:
()
in
.
()
.
.
()
,
, .
()
. ,
.
,
(,
).
()
()
()
(, )
()
()
:
()
()
()
()
24:
473
2.3
( )
. ,
. , ,
edilir. , ,
.
. ,
.
,
. , , .
,
, ()
. ,
(
) .
.
, ,
,
.
474
24:
2.3.1
.
()
,
( ),
i. .
()
,
( )
. , . :
KREDT
600000 , 300000
.
,
:
()
()
()
()
( )
2.3.2
:
()
Y ;
()
M .
3.
,
.
.
. I- (
) .
24:
475
- olan
. ,
.
.
3.1
:
()
()
()
- mnaqi
.
:
()
, .
( ) . ,
.
()
. ,
.
,
.
()
. ,
dmlidi.
()
(, ),
(, ,
dmlidi) n .
3.2 :
,
. ()
.
.
.
476
()
()
l ( ,
)
()
( , in qeydiyyat , )
()
()
()
( )
24:
()
( dn
)
()
()
()
()
()
()
()
luunu
()
, .
in
,
. ,
. , , ,
- ,
.
.
, , ,
, .
r.
, .
4.
l
.
.
x
.
,
(, )
, ,
. , .
.
, , - .
,
.
24:
477
hansdr?
1.1.2.- .
- , , -
.
3.1.- .
478
24:
()
- SUALLAR
479
?
(1)
(2)
(3)
. -
.
1 2
2 3
1 3
1, 2 3
(2 )
(1 )
,
?
, .
(2 )
- n
.
?
,
(2 )
.
,
8 - ?
480
1 2
1 3
2 3
1, 2 3
?
(1)
(2)
. ,
.
(3)
1, 2 3
3
(2 )
,
() ?
,
( )
(2 )
-
(1 )
s
.
(1 )
481
10
30 206- :
, 1 206-
?
$36,750
$48,750
$36,750
$48,750
(2 )
11
bu
vergi .
dur yoxsa yanl?
12
- 2 - - , , -
?
(1)
(2)
(3)
(4)
1, 2 4
2 3
1 3
(2 )
13
- , ()
. 1 205- -
$190 700 .
30 206- :
482
30 206- -
?
$188,500
$195,500
$166,000
$106,000
(2 )
14
31 2004- , 1 1995-
$800,000 . 2%
.
1 2005-
$1,000,000 . 40
.
31 2005- 1 205-
?
hesabnda
15
31 205- (
) :
483
, , 20%
.
.
31 205- ?
$68,000
$64,000
$61,000
$55,000
(2 )
16
. -
:
$1,222
$1,040
$890
$1,015
(2 )
17
(1 )
18.
484
?
(1)
-
.
(2)
-
.
(3)
, -
.
2 3
1 3
(2 )
19
30 .
, 1 , 1 , 1 1
. 30 205- $84,000 .
, $96,000 .
30 206-
?
(2 )
20
byk miqdarda . 30
206- (
) $481,200 .
205 206-
:
30 206-
?
$486,500
$460,900
$501,500
$475,900
(2 )
21
30 205-
$39,000 . 30 206-
$517,000 . $37,000
5%-
.
?
485
$61,000
$22,000
$24,000
$23,850
(2 )
22
, ?
(1 )
23
$395,200
$304,300
$309,500
$307,100
(2 )
24
$8,950 .
$4,140
.
:
(1)
$4,080 ,
.
(2)
$40
.
486
$690
$770
$9,850
$9,930
(2 )
25
. 10%
14 5%
. $200,000
. 17.5%- .
?
$235,000
$211,500
$200,925
$209,925
(2 )
26
30 206-
( ) $438,900 .
.
:
(1)
$980
, .
(2)
$1,000
.
(3)
$4,344 - $4,434
.
30 206-
?
$436,830
$438,010
$439,790
$437,830
(2 )
487
27
28
$21,990 mblind ,
$3,670 mblind
$11,390 mblind
$3,670 mblind
(2 )
206- ,
:
(1)
- $380
(2)
- $1,000 ( e )
(3)
- $4,580
(4)
- $1,475
(5)
e - $350
(6)
$400 .
2, 4 6
1, 5 6
3, 4 5
1, 2 3
(2 )
29
e $800 .
?
$400
, () .
$400
e .
$800 .
$800 .
(2 )
30
488
31 205-
$83,600 .
, $18,000
e . ,
25% .
.
?
$106,100
$70,100
$97,100
$101,600
(2 )
.31
,
. .
:
(1)
,
$333,000 $330,000
e .
(2)
$2,800
, ()
.
(3)
$500
.
(4)
$78,400 ,
$87,400 .
1, 2 4
1, 2, 3 4
1 4
2 3
(2 )
32
: $3,840
. $2,960
e .
?
(2 )
489
33
- $800
. u $1,600 .
?
(1 bal)
34
+ +
(2 )
35
30 -
-
. :
25%-ni
- .
$96,000
$271,000
$26,400
$57,000
(2 )
36
31 206-
- 4 206- () , $836,200
.
31 4 206- :
490
( 30%- )
$
8,600
14,000
700
31 206- -
?
$838,100
$853,900
$818,500
$834,300
(2 )
37
. ,
. 30 206-
:
30 206-
?
$331,760
$740,800
$283,760
$330,200
(2 )
38
.
30 205-
.
31 205- ,
$30,000 ,
$300,000 .
31 205- - ?
$ 95,000
$122,500
$125,000
$110,000
(2 )
491
39
. :
(1 )
40
3:2 .
$86,500 .
:
$
5,750
10,000
$
1,200
8,000
$4,300 , $2,430
.
- ?
57,650
51,900
61,950
53,350
(2 )
41
(1 )
42
492
1 v 2
2 v 3
yalnz 1
yalnz 3
(2 )
43
?
1
2 3
1 2
(2 )
44
31 204- :
(500,000 , i 25 )
$
125,000
100,000
31 205- 2 1 $1
. , 5 1
.
31 205- ?
(2 )
45
31 205-
:
(1)
1 205- 2 ,
1 206- , $12,000 . ,
, .
(2)
31 206-
$9,000 205- .
(3)
206- 31 205-
6 $4,000 .
31 205-
s ?
493
(2 )
46
10 - - ,
?
(1 )
47
48
,
?
(1)
(2)
(3)
(4)
1, 2, 3 4
1, 2 4
3 4
1, 2 3
:
:
(1)
, .
(2)
- , .
(3)
c , .
2 3
1 3
2
(2 )
49
494
(1)
(2)
(3)
(4)
1 2
3 4
1 3
2 4
(2 )
50
?
(1)
,
.
(2)
(3)
(4)
1 4
2 3
2 4
(2 )
51
.
:
(1 )
495
()
- CAVABLAR
497
8 - ,
3- .
10
e
, , e .
11
.
.
12
13
14
15
16
890 + 95 + 10 + 20 = 1,015
.
17
18
19
20
21
22
23
, - .
24
498
25
26
27
28
2 4 ,
.
29
30
31
32
33
- .
34
: = + .
35
36
37
38
39
, ,
.
40
41
42
43
2- , 3-
.
44
45
499
500
46
47
48
49
50
51
(1) (3) .