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Problems On VAT (With Answers and Solutions) | PDF | Value Added Tax | Invoice

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of 29 Cpplnfctndg? Qclum C``m` Pcx (QCP) 

N. Prum dr Aclsm (guijmrs 3 td 35)


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3. Adr c pmrsdg td jm sujomftm` td cgy jusngmss tcx, nt ns gmfmsscry thct hm ns rmbulcrly mgbcbm` ng thm fdg`uft
dr pursunt da cg mfdgdinf cftnvnty. (Aclsm, gdg-rmsn`mgt whd rmg`mrm` smrvnfms ng thm Uhnlnppngms,
nipdrtmrs, fdgsuimrs gdt mgbcbm` ng jusngmss, bdvmrgimgt cg` fddpmrctnvms crm clsd sujomft td QCP.)
:. C gdg-rmsn`mgt adrmnbg pmrsdg pmradringb nsdlctm` trcgscftndg ng thm Uhnlnppngms shcll jm lncjlm td QCP.
(Prum)
6. Gdg-stdfk cg` gdg-prdant prnvctm drbcgnzctndgs whnfh smll mxflusnvmly td thmnr imijmrs ng thm rmbulcr
fdg`uft dr pursunt da fdiimrfncl dr mfdgdinf cftnvnty crm mxmipt ardi vclum-c``m` tcx. (Aclsm, thmy crm
gdt mxmipt uglmss dthmrwnsm prdvn`m` jy lcw.)
0. Bdvmrgimgt mgtntnms mgbcbm` ng fdiimrfncl dr mfdgdinf cftnvnty crm bmgmrclly mxmipt ardi vclum c``m`
tcx. (Aclsm)
=. C tcx pcymr whdsm cggucl brdss rmfmnpts dr sclms mxfmm` U 6,555,555 shcll pcy QCP mvmg na gdt QCP
rmbnstmrm`. (Prum, thns ns icg`ctdry QCP rmbnstrctndg).
1. C tcxpcymr whdsm cggucl rmfmnpts dr sclms `d gdt mxfmm` U 6,555,555 jut whd ns QCP rmbnstmrm` shcll pcy
QCP. (Prum, thns ns dptndgcl QCP rmbnstrctndg.)
2. Phm gdg-rmsn`mgt lmssdr dr adrmnbg lnfmgsdr whd ns gdt QCP-rmbnstmrm` ns sujomft td QCP. (Prum, thns ns cg
mxfmptndg td “rmbulcrnty prngfnplm.)
8. Cg ng`nvn`ucl whdsm brdss sclms dr rmfmnpts `d gdt mxfmm` U 355,555 ns mxmipt ardi QCP prdvn`m` hm pcys
thm 6% dthmr pmrfmgtcbm tcx. (Aclsm, icrbngcl ngfdim mcrgmrs crm mxmipt ardi jusngmss tcx, mnthmr DUP
dr QCP.)
>. Dg Ocgucry 3, :538, fdipcgy C, c gmwly mstcjlnshm` jusngmss ns mxpmftngb td bmgmrctm c rmvmgum adr ymcr
:538 cidugtngb td U 6,=55,555, thus icg`ctdrnly lncjlm td QCP. (Prum)
35. Dg Ocgucry 63, :538, Fdipcgy J, c gdg-QCP rmbnstmrm` pmrsdg nssums c vctcjlm ngvdnfm cidugtngb td U
:5,555, thus gdt lncjlm td QCP. (Aclsm, c gdg-QCP rmbnstmrm` pmrsdg fcggdt nssum QCP ngvdnfm, dthmrwnsm,
hm ns lncjlm td QCP.)
33. Ng :538, Ir. Fhrns brdss rmfmnpts ardi hns prcftnfm da prdamssndg ns U 3,155,555 whnlm hmr wnam hcs brdss
sclms da U 3,:55,555 `mrnvm` ardi hmr trc`ngb jusngmss. Cssuingb thct thmy crm gdt QCP-rmbnstmrm` pmrsdg,
wnll thmy jm sujomft td QCP4 Rhy4 (Gd, jmfcusm husjcg` cg` wnam crm smpcrctm tcxpcymrs.)
3:. Ng :538, thm adlldwngb brdss rmfmnpts/ sclms wmrm rmfdr`m` jy Gdrc.
Brdss rmfmnpts ardi prcftnfm da prdamssndg U 8=5,555.55
Brdss rmfmnpts ardi trcgspdrt da bdd`s cg` smrvnfms :,0=5,555.55
Brdss sclms ardi trc`ngb cftnvntnms 12=,555.55
Cssuingb Gdrc ns c gdg-QCP rmbnstmrm`, wnll shm jm lncjlm td QCP4 Rhy4 (^ms, shm ns sujomft td
icg`ctdry QCP rmbnstrctndg jmfcusm hmr sclms dr rmfmnpts mxfmm`s U 6I.
36. Pcxpcymrs whd crm quclnanm` td dptndgclly rmbnstmr icy cpply adr QCP rmbnstrctndg gdt lctmr thcg hdw icgy
`cys jmadrm thm jmbnggngb da thm fclmg`cr qucrtmr4 (35 `cys jmadrm thm jmbnggngb da thm fclmg`cr qucrtmr.)
30. Na c rc`nd dr tmlmvnsndg jrdc`fcstngb fdipcgy whd ns gdt icg`ctdrnly rmqunrm` td rmbnstmr ug`mr thm QCP
systmi fhdsm td jm c Qct tcxpcymr. Rhct ns thm fdgsmqumgfm da nts fhdnfm4 (nrrmvdfcjlm lnamtnim)
3=. FL@ ic`m thm adlldwngb sclms `urngb thm 3:-idgth pmrnd`?
Vclms, QCP tcxcjlm trcgscftndgs U :,=55,555.55
Vclms, QCP zmrd-rctm` trcgscftndgs 055,555.55
Vclms, QCP mxmipt trcgscftndgs 355,555.55
Pdtcl U 6,555,555.55
Jcsm` dg thm cjdvm acfts, Ns FL@ lncjlm td QCP4 Rhy4 (Gd, jmfcusm thm sclms da FL@ mxflu`ngb QCP
mxmipt trcgscftndgs `d gdt mxfmm` U 6I.)

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of 29
31. Vclms `urngb thm ymcr da :538? 
Vujomft td? Fhrns Urngfmss Gdrc Fdrc
3:% QCP >55,555 3,>=5,555 3,:55,555 :,555,555
5% QCP 3,555,555 Showing 0 results for1=5,555
>1=,555 selling price 3,555,555
Mxmipt 3,:55,555 28=,555 ==5,555 :=5,555
Rhd ns sujomft td QCP4 Oustnay. (Gd dgm ns lncjlm td QCP jmfcusm sclms dr rmfmnpts mxflu`ngb QCP `d gdt
mxfmm` U 6I.)

Mxmrfnsms (QCP Mxmiptndgs)


NN. Iultnplm Fhdnfms?

3. @„ Pnbmr Prcgspdrt Fdrpdrctndg hcs lcg`, smc cg` cnr trcgspdrt dpmrctndgs. Pd niprdvm nts smrvnfms, whnfh da thm
adlldwngb nipdrtctndg ns sujomft td QCP4
N. :5 ugnts da cnr ‖ fdg`ntndgm` jusms
NN. 3: ugnts da lnam-scvngb, scamty cg` rmsfum mqunpimgt adr shnppngb trcgspdrt dpmrctndg
NNN. 3: cnrplcgms
NQ. 8 shnps

Rhnfh da thm adlldwngb nipdrtctndg ns sujomft td QCP4


C. N dgly f. N cg` NN dgly  
J. NN dgly `. Cll da thm cjdvm

• Vmm Vmf. 35> (P) da thm Pcx Fd`m, nt prdvn`ms thct sclm, nipdrtctndg dr lmcsm da pcssmgbmrs dr fcrbd
QMVVML cg` CNZFZCAP, ngflu`ngb mgbngm, spcrm pcrts cg` mqunpimgt thmrmda adr `dimstnf dr
ngtmrgctndgcl trcgspdrt dpmrctndgs.

:. Cg nipdrtmr da aldwmrs ardi cjrdc`?


c. Ns lncjlm td QCP, na nt rmbnstmrs cs c QCP pmrsdg
j. Ns mxmipt ardi QCP, jmfcusm thm bdd`s crm trmctm` cs cbrnfulturcl prd`ufts
f. Ns mxmipt ardi QCP, prdvn`m` thct hns tdtcl nipdrtctndg da aldwmrs `dms gdt mxfmm` U 6,555,555.
`. Ns lncjlm td QCP, `mspntm thm acft thct nt `n` gdt rmbnstmr cs c QCP pmrsdg cg` hns tdtcl cggucl sclms da
aldwmrs `d gdt mxfmm` U 6,555,555.

• Nt `mpmg`s. Na thm aldwmrs crm gdt adr huicg fdgsuiptndg, nt ns lncjlm td QCP, hdwmvmr, na nt ns adr
huicg fdgsuiptndg ns mxmipt ardi QCP.
• Jut adr thm purpdsm da thns prdjlmi, thm cgswmr ns @, thdubh ng nts drnbngcl stctm, nt ns gdt adr huicg
fdgsuiptndg.
• Vmm Vmf. 35> (C) da thm Pcx Fd`m. Nt prdvn`ms thct cbrnfulturcl cg` icrngm add` prd`ufts ng thmnr
drnbngcl stctm cg` adr huicg fdgsuiptndg crm mxmipt ardi QCP.

6. Rhnfh da thm adlldwngb crm mxmipt ardi QCP4


c. Vmrvnfms da jcgks
j. Vmrvnfms da idgmy fhcgbmrs cg` pcwgshdps
f. Vmrvnfms da frm`nt fddpmrctnvms
`. cll da thm cjdvm

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of 29 
Vmm Vmf. 35> (Q) cg` 35> (M) da thm Pcx Fd`m. Nt prdvn`ms thct thm smrvnfm da jcgk, gdg-jcgks
pmradringb qucsn-jcgkngb augftndgs crm mxmipt ardi QCP. Phmy crm lncjlm ug`mr DUP.
• Vmm Vmf. 35> (I) da thm Pcx Fd`m. Nt prdvn`ms thct brdss rmfmnpts da frm`nt fddpmrctnvms ardi nts
Showingthct
imijmrs cg` gdg-imijmrs crm gdt tcxcjlm prdvn`m` 0 results for selling
thm scn` price crm rmbnstmrm`
fddpmrctnvms
wnth F@C. Hdwmvmr, nts nipdrtctndg ns sujomft td QCP.

0. Rhnfh da thm adlldwngb trcgscftndgs ns mxmipt ardi QCP4


c. Im`nfcl smrvnfms sufh cs `mgtcl cg` vmtmrngcry smrvnfms rmg`mrm` jy prdamssndgcls.
j. Lmbcl smrvnfms
f. Vmrvnfms crnsngb ardi mipldymm-mipldymr rmlctndgshnp
`. Vmrvnfms rmg`mrm` jy `dimstnf cnr trcgspdrt fdipcgnms

• Im`nfcl, `mgtcl cg` vmtmrngcry smrvnfms crm mxmipt ardi QCP mxfmpt thdsm rmg`mrm` jy `dftdrs
(Vmm. 35>B da thm Pcx Fd`m).
• Vmrvnfms rmg`mrm` ardi mipldymr-mipldymm rmlctndgshnps crm mxmipt ardi QCP (Vmf. 35>N da thm
Pcx Fd`m).

=. Acrimrs Urd`ufts (AU) ns c juymr cg` inllmr da cbrnfulturcl prd`ufts. @urngb thm anrst qucrtmr, nts trcgscftndgs crm
rmfdr`m` cs adlldws?

]gnts Fdst/ Kb
Uurfhcsm da Uclcy =55,555 kb 3=
Uurfhcsm da Fdrg :55,555 kb 8
Inllngb da Uclcy da fustdimrs 0,555,555 kb :
Inllngb fdrgs da fustdimrs 6,555,555 kb :

AU inllm` nts purfhcsm adr prd`uftndgs da rnfm cg` fdrg brnts wnth cg dutput da 85% cg` sdl` thm prd`ufts td vcrndus
rmtcnlmrs adr U 65 pmr knld da pclcy cg` U :5 pmr knld da fdrg brnts.
Hdw iufh ns thm QCP pcycjlm da AU `urngb thm qucrtmr4
c. 3,185,555 f. 680,555
j. 3,005,555 `. 5

• Vmrvnfms jy cbrnfulturcl fdgtrcft brdwmrs cg` inllngb adr dthmrs da pclcy ngtd rnfm, fdrg ngtd brnts,
cg` subcr fcgm ngtd rcw subcr crm mxmipt ardi QCP (Vmf. 35>A da thm Pcx Fd`m).
• Lnkmwnsm, purfhcsms da cbrnfulturcl prd`ufts (m.b. pclcy cg` fdrg) ng thmnr drnbngcl stctm cg` adr
huicg fdgsuiptndg crm clsd mxmipt (Vmf. 35>C da thm Pcx Fd`m).

1. Rhnfh da thm adlldwngb sclm dr nipdrtctndg da bdd`s shcll jm mxmipt ardi QCP4

c. Amrtnlnzmrs
j. smm`s, smm`lngbs, cg` angbmrlngbs
f. Ansh, prcwg, lnvmstdfk, cg` pdultry amm`s, ngflu`ngb ngbrm`nmgts, whmthmr ldfclly dr nipdrtm`, usm`
ng thm icguacfturm da angnshm` amm`s
`. Vpmfnclty amm`s

• Vclm dr nipdrtctndg da amrtnlnzmrs; smm`s, smm`lngbs, cg` angbmrlngbs; ansh, prcwg, lnvmstdfk, cg`
pdultry amm`s, ngflu`ngb ngbrm`nmgts, whmthmr ldfclly prd`ufm` dr nipdrtm`, usm` ng thm

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QCP DUP
of 29 QCP QCP 

• Vmm Vmf. 35> (U) da thm Pcx Fd`m. Nt prdvn`ms adr thm adlldwngb rulms?
d Lmcsm da rmsn`mgtncl ldt gdt mxfmm`ngb UShowing
3=,555 ns0 gdt
results fortdselling
lncjlm price
QCP cg` DUP, rmbcr`lmss da
thm rmfmnpts adr thm tcxcjlm ymcr.
d Lmcsm da rmsn`mgtncl ldt mxfmm`ngb U 3=,555 ns lncjlm td mnthmr QCP dr DUP `mpmg`ngb dg thm
rmfmnpts adr thm tcxcjlm ymcr.
d Lmcsm da fdiimrfncl ugnt rmbcr`lmss da thm vclum da thm lmcsm ns lncjlm mnthmr QCP dr DUP
`mpmg`ngb dg thm rmfmnpts adr thm tcxcjlm ymcr.

35. Ng fcsms whmrm c lmssdr hcs smvmrcl rmsn`mgtncl ugnts adr lmcsm, sdim crm lmcsm` dut adr c idgthly rmgtcl pmr
ugnt gdt mxfmm`ngb U 3=,555 whnlm dthmrs crm lmcsm` dut adr idrm thcg U 3=,555 pmr ugnt, hns tcx lncjnlnty wnll jm?
c. Phm brdss rmfmnpts ardi rmgtcls gdt mxfmm`ngb U 3=,555 pmr idgth pmr ugnt shcll jm mxmipt ardi QCP
rmbcr`lmss da thm cbbrmbctm cggucl brdss rmfmnpts.
j. Phm brdss rmfmnpts ardi rmgtcls mxfmm`ngb U 3=,555 pmr idgth pmr ugnt shcll jm sujomft td QCP na thm
cggucl brdss rmfmnpts ardi scn` ugnts ngflu`ngb thm brdss rmfmnpts ardi ugnts lmcsm` dut adr gdt idrm thcg
U 3=,555 mxfmm` U 6,555,555.
f. Jdth stctmimgts crm fdrrmft.
`. Jdth stctmimgts crm ngfdrrmft

• Vtnll, ug`mr Vmf. 35>(U), c lmssdr whd hcs smvmrcl rmsn`mgtncl ugnts adr lmcsm, sdim crm lmcsm` dut
adr c idgthly rmgtcl pmr ugnt gdt mxfmm`ngb U 3=,555 whnlm dthmrs crm lmcsm` dut adr idrm thcg U
3=,555 pmr ugnt, hns tcx lncjnlnty wnll jm?
d Gdt mxfmm`ngb U 3=,555, mxmipt rmbcr`lmss da thm rmfmnpts adr thm whdlm ymcr.
d Mxfmm`ngb U 3=,555, mnthmr QCP dr DUP `mpmg`ngb dg thm rmfmnpts adr thm whdlm ymcr.

33. C rmcl mstctm `mclmr sdl` : c`ocfmgt rmsn`mgtncl ldts ng thm fnty adr c prnfm da U 3,555,555 mcfh, dr c tdtcl prnfm
da U :,555,555 td c vmg`mm whd ngtmg`s td mrmft hns rmsn`mgtncl hdusm thmrmdg. Phm sclm shcll jm flcssnanm` cs c?

c. 3:% QCP trcgscftndgs


j. 5% QCP trcgscftndgs
f. QCP mxmipt trcgscftndgs
`. Gdgm da thm adrmbdngb

• Na twd c`ocfmgt ldts jdubht jy thm scim juymr ardi thm scim smllmr, adr purpdsms da QCP, thm vclum
da mcfh ldt shcll jm fdijngm`.

3:. C suj`nvnsndg `mvmldpmr sdl` anvm rmsn`mgtncl hdusm cg` ldts, mcfh td `naamrmgt vmg`mms, adr U 6,555,555 pmr ldt,
dr c tdtcl sclm da U 3=,555,555 adr thm tcxcjlm pmrnd`. Phmsm sclms shcll jm flcssnanm` cs?

c. 3:% QCP trcgscftndgs


j. 5% QCP trcgscftndgs
f. QCP mxmipt trcgscftndgs
`. Gdgm da thm adrmbdngb

• Na twd c`ocfmgt ldts jdubht GDP jy thm scim juymr ardi thm scim smllmr, adr purpdsms da QCP, thm
vclum da mcfh ldt shcll GDP jm fdijngm`.

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36. Fcimllc Zmclty fdrpdrctndg sdl` thm adlldwngb rmcl prdpmrtnms `urngb thm tcxcjlm ymcr?
Showing
: ugnts da rmsn`mgtncl hdusm cg` ldt ct U 6,555,555 mcfh 0 results U1,555,555
for selling price
0 rmsn`mgtncl ldts ct U :,555,555 mcfh 8,555,555
3 fdiimrfncl ldt ct U 6,555,555 mcfh 6,555,555
Hdw iufh ns thm tdtcl trcgscftndgs sujomft td QCP4
c. U 1,555,555 f. U 33,555,555
j. U 8,555,555 `. U 32,555,555

Vdlutndg?
: ugnts Zmsn`mgtncl hdusm cg` ldt (6I mcfh) U 1,555,555
0 ugnts Zmsn`mgtncl ldts (:I mcfh) 8,555,555
3 fdiimrfncl ldt (6I mcfh) 6,555,555
Pdtcl U 32,555,555

• Cll mxfmm`s thm thrmshdl` vclum cs prdvn`m` jy lcw adr purpdsms da `mtmringngb whmthmr sujomft
td QCP dr gdt.
d Zmsn`mgtncl ldt ‖ 3.=I
d Zmsn`mgtncl hdusm cg` ldt  ‖ :.=I

Mxmrfnsms (Vclms da Bdd`s dr Urdpmrtnms)

NNN. Iultnplm Fhdnfm

3. Rhnfh da thm adlldwngb trcgscftndgs da c QCP  ‖ rmbnstmrm` smllmr ns GDP sujomft td QCP4

c. Zmicngngb ngvmgtdry updg rmtnrmimgt ardi jusngmss 


j. Vclms da fdipcgy„s usm` fcr td nts daanfmrs  
f. Vclm da bdd`s dr smrvnfms td thm gctndgcl bdvmrgimgt
`. Vclm da rmsn`mgtncl ldt cidugtngb td U 3,555,555

• (`) QCP mxmipt jmfcusm thm vclum da thm sclm ns lmss thcg U 3,=55,555.

:. Brdss smllngb prnfm ngflu`ms cll da thm adlldwngb mxfmpt dgm4 Rhnfh dgm4
c. Pdtcl cidugt whnfh thm purfhcsmr pcys td thm smllmr
j. Pdtcl cidugt whnfh thm purfhcsmr ns djlnbctm` td pcy td thm smllmr.
f. Mxfnsm tcx
`. Qclum c``m` tcx

• QCP ns cg ng`nrmft tcx, thm dgm whd pcys nt ns thm juymr, hmgfm, thm smllngb prnfm ns mxflusnvm da QCP.

6. Rhnfh da thm adlldwngb ns GDP `m`uftnjlm ardi Brdss Vmllngb Urnfm adr QCP purpdsms4
c. @nsfdugts `mtmringm` cg` brcgtm` ct thm tnim da sclm, whnfh crm mxprmssly ng`nfctm` ng thm ngvdnfm,
thm cidugt thmrmda adringb pcrt da thm brdss sclms `uly rmfdr`m` ng thm jddks da cffdugts.
j. @nsfdugts `mtmringm` cg` brcgtm` catmr thm cbrmm` sclms qudtc ns imt jy thm juymr.

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f.
of 29 whnfh ns gdt `mpmg`mgt
Vclms `nsfdugts ng`nfctm` ng thm ngvdnfm ct thm tnim da sclm, thm brcgt da
updg thm hcppmgngb da c auturm mvmgt `m`uftnjlm wnthng thm scim idgth dr qucrtmr bnvmg.
`. Vclms rmturgs cg` clldwcgfms adr whnfh c prdpmr frm`nt dr rmaug` wcs ic`m `urngb thm idgth dr
Showing
qucrtmr td thm juymr adr sclms prmvndusly rmfdr`m` 0 results
cs tcxcjlm for selling price
sclms.

• @nsfdugts td jm `m`uftm` shcll gdt jm sujomft td thm hcppmgngb da auturm mvmgts.

0. Dg Ocgucry =, :538, Pdwml Fd., QCP-rmbnstmrm` pmrsdg, sdl` dg cffdugt bdd`s adr U 33:,555. Phm tmri wcs?
:/35, g/65. Ucyimgt wcs ic`m dg Ocgucry 35, :538. Phm tdtcl cidugt `um ns?
c. U 335,555  f. U 33:,555
j. U 352,855 `. U 35>,215
Vdlutndg?
Phm tcxpcymr cvcnls thm fcsh `nsfdugt. @nsfdugt shcll jm fdiputm` jcsm` dg thm brdss smllngb prnfm, thct ns
mxflusnvm da QCP. Phus,
Vclms, gmt da QCP (33:,555/3.3:) 355,555
@nsfdugt (355,555 x :%) :,555
Zmfmnvcjlms 33:,555
Lmss? Vclms `nsfdugt :,555
Fdllmftndg 335,555

=. Ir. Cg`rms, QCP-rmbnstmrm` rmcl mstctm `mclmr, trcgsamrrm` c pcrfml da lcg` hml` adr sclm td hns sdg cs bnat dg
cffdugt da hns brc`uctndg. Adr QCP purpdsms, thm trcgsamr ns?
c. Gdt sujomft td QCP jmfcusm nt ns c bnat
j. Vujomft td QCP jmfcusm nt ns `mmim` sclm trcgscftndg
f. Gdt sujomft td QCP jmfcusm nt ns sujomft td bnat tcx
`. Vujomft td QCP jmfcusm nt ns fdgsn`mrm` cs cg cftucl sclm

• Vmm trcgscftndgs `mmim` sclms ng UUP-QCP.

1. Dgm da thm adlldwngb ns gdt c trcgscftndg `mmim` sclm?


c. Prcgsamr, usm, dr fdgsuiptndg gdt ng thm fdursm da jusngmss da bdd`s dr prdpmrtnms drnbngclly
ngtmg`m` adr sclm dr adr usm ng thm fdursm da jusngmss.
j. @nstrnjutndg dr trcgsamr td shcrmhdl`mrs dr ngvmstdrs da bdd`s dr prdpmrtnms cs shcrm ng thm prdants
da c QCP-rmbnstmrm` pmrsdg dr frm`ntdrs ng pcyimgt da `mjt.
f. Zmtnrmimgt ardi dr fmssctndg ardi jusngmss wnth rmspmft td cll bdd`s dg hcg` cs da thm `ctm da
sufh rmtnrmimgt dr fmssctndg.
`. Fdgsnbgimgt da bdd`s na cftucl sclm ns ic`m wnthng 15 `cys adlldwngb thm `ctm sufh bdd`s wmrm
fdgsnbgm`.

• Fdgsnbgimgt gdt sdl` jmydg` 15 `cys ns c trcgscftndg `mmim` sclms.

2. Bmgsdg @nstrnjutndg Ngf., c QCP tcxpcymr, hc` thm adlldwngb `ctc ng c idgth?
Fcsh sclms U :55,555
Dpmg cffdugt sclms =55,555
Fdgsnbgimgt?
5 td 65 `cys dl` (dg whnfh thmrm wmrm rminttcgfms ardi fdgsnbgmms da U :55,555)
  155,555

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of 29
63 td 15 `cys dl` 255,555
13 `cys dl` cg` cjdvm >55,555

Hdw iufh ns thm Dutput tcx4 Showing 0 results for selling price
c. U 608,555 f. U :10,555
j. U :31,555  `. U 358,555

Vdlutndg?
Fcsh sclms U :55,555
Dpmg cffdugt sclms =55,555
Fdgsnbgimgt (13 `cys dl`) >55,555
Fdgsnbgimgt (65 `cys) :55,555
Pdtcl U 3,855,555
QCP (3,855,555 x 3:%) U :31,555

8. Phm adlldwngb crm thm `ctc da @cvcd Cpplncgfms Icrkmtngb Fd., QCP rmbnstmrm` pmrsdg adr thm lcst qucrtmr da
:538?
Vclms up td @mfmijmr 3=, tdtcl ngvdnfm vclum U 685,855
Uurfhcsms up td @mfmijmr 3=, gmt da ngput tcxms 3=5,555

C``ntndgcl ngadrictndg?
Dg @mfmijmr 31, :538, thm fdipcgy rmtnrm` ardi nts jusngmss cg` thm ngvmgtdry vclum` ct U 3>5,555
rmicngm` ugsdl`. Phmrm ns `mamrrm` ngput tcx ardi thm thnr` qucrtmr da U 6,=55

Hdw iufh ns thm tdtcl vclum-c``m` tcxms pcycjlm jy @cvcd Cpplncgfms Icrkmtngb Fd.4
c. U 0:,355  f. U ::,855
j. U :3,=55 `. U 3>,655

Vdlutndg?
Dutput tcx dg rmbulcr sclms (685,555/3.3: x 3:%) U 05,855
Dutput tcx dg trcgscftndg `mmim` sclms (3>5,555 x 3:%) ::,855
Ngput tcx dg purfhcsms (3=5,555 x 3:%) (38,555)
@mamrrm` ngput tcx (6,=55)
Qct pcycjlm U 0:,355

>. Mvmlyg, c trc`mr da cpplncgfms, c QCP rmbnstmrm` pmrsdg ic`m thm adlldwngb sclms da bdd`s `urngb thm idgth da
Icrfh :538, mxflusnvm da QCP?
Fcsh sclms U :55,555
Dpmg cffdugt sclms 355,555
Ngstcllimgt sclms 355,555
Gdtm? Zmfmnpt ardi ngstcllimgt sclms ns U :5,555
Fdgsnbgimgt ic`m? (gmt da QCP)
Ocgucry 3=, :538 355,555
Amjrucry 3=, :538 355,555
Icrfh 3=, :538 355,555
Dutput tcx ns?
c. U 15,555 f. U 2:,555

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j. U 05,855
of 29 `. U 10,855 

Vdlutndg?
Dutput tcx dg fcsh sclms (:55,555 x 3:%) Showing 0Uresults
:0,555for selling price
Dutput tcx dg dpmg cffdugt sclms (355,555 x 3:%) 3:,555
Dutput tcx dg Ngstcllimgt sclms (355,555 x 3:%) 3:,555
Dutput tcx dg fdgsnbgimgt (355,555 x 3:%) 3:,555
Pdtcl U 15,555

35. Kcktus Zmclty Ngf. `mvmldpm` c fdg`dingnui ng Icgnlc. @urngb thm idgth da Ocgucry :53 8, nt hc` thm adlldwngb
`ctc (QCP ngflu`m`, na cpplnfcjlm)?
Fcsh sclm da c 6-jm`rddi ugnt U =,505,555
Vclm da pcrkngb ldt =15,555
Ngstcllimgt sclm da :-jm`rddi ugnt (ngntncl pcyimgt
mxfmm` :=% da thm smllngb prnfm) 6,>:5,555

Phm 6-jm`rddi ugnt sdl` adr fcsh hc` c zdgcl vclum da U =,555,555 cg` thm :-jm`rddi ugnt hc` c acnr icrkmt vclum
pmr tcx `mflcrctndg da U 6,555,555. Hdw iufh ns thm dutput tcx adr thm idgth4

c. U >:5,555 f. U 3,5:5,555
j. U >55,555 `. U 3,585,555

Vdlutndg?
Fcsh sclm da c 6-jm`rddi ugnt (=,555,555 x 3:%) 155,555
Vclm da pcrkngb ldt (=15,555/3.3: x 3:%) 15,555
Ngstcllimgt sclm (6,>:5,555/3.3: x 3:%) 0:5,555
Pdtcl dutput tcx 3,585,555

33. Jchcy Kujd Ngf. ns c rmcl mstctm `mclmr. @mtcnls da nts sclms `urngb thm ymcr shdwm` thm adlldwngb?
@ctm da sclm Ougm :, :538
Fdgsn`mrctndg ng thm `mm` da sclm U =,555,555
Acnr icrkmt vclum ng thm cssmssimgt 0,855,555
_dgcl vclum =,:55,555
Vfhm`ulm da Ucyimgts?
Ougm :, :538 3,555,555
Ougm :, :53> :,555,555
Ougm :, :5:5 :,555,555

Hdw iufh ns thm dutput tcx td jm rmfdbgnzm` adr thm Ougm :, :5:5 pcyimgt4
c. U 5 f. U :0>,155
j. U :0,555 `. U 1:=,555

Vdlutndg?
Zctnd da Ngntncl Ucyimgt/ Vmllngb Urnfm 9 3,555,555/ =,555,555 9 :5% (Ngstcllimgt)
QCP (=,:55,555 x 3:%) 1:0,555
Ucyimgt (:I/=I x 1:0,555) :0>,155

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of 29
3:. Cssuingb thct thm sfhm`ulm` pcyimgt dg Ougm :, :538 ns U :,555,555, hdw iufh  ns thm dutput tcx td jm
rmfdbgnzm` adr thm Ougm :, :5:5 pcyimgts4
c. U 5 f. U :0>,155
j. U :0,555 Showing 0 results for selling price
`. U 1:0,555

• Zctnd da NU/VU 9 05%, hmgfm, `mamrrm` pcyimgt. QCP shcll jm pcn` ng aull ng ymcr :538.

36. OO ns c rmcl mstctm `mclmr. @urngb thm idgth da Dftdjmr :538, hm sdl` thrmm (6) fdiimrfncl ldts ug`mr thm
adlldwngb tmris?
Ldt 3 Ldt : Ldt 6
Vmllngb Urnfm U :=5,555 U :55,555 U 655,555
Fdst 3=5,555 365,555 32=,555
Bcng/ldss U 355,555 U 25,555 U 3:=,555
Pmris?
@dwg, Dft. = :=,555 :5,555 05,555
@um?
3:/5=/:538 :=,555 =5,555 :5,555
^mcr :53> :55,555 365,555 :05,555
_dgcl Qclum 6=5,555 :15,555 :=5,555

Hdw iufh ns thm dutput tcx adr thm idgth da Dftdjmr4


c. U :1,=55 f. U 63,855
j. 60,855 `. 05,:55 

Vdlutndg?
Pmst? @mamrrm` dr Ngstcllimgt (NU/VU)
Ldt 3? (=5,555/ :=5,555) 9 :5% (ngstcllimgt)
Ldt :? (25,555/ :55,555) 9 6=% (`mamrrm`)
Ldt 6? (15,555/ 655,555) 9 :5% (ngstcllimgt)

Ucyimgt?
Ldt 3? (6=5,555 x 3:%) x :=/:=5 9 0,:55
Ldt :? (:15,555 x 3:%) 9 63,:55
Ldt 6? (655,555 x 3:%) x 05/655 9 0,855
Pdtcl? 05,:55

30. Phm Dutput tcx adr @mfmijmr ns


c. U=,055 f. U 1,155
j. 0,=55 `. D

Vdlutndg?
Ldt 3? (6=5,555 x 3:%) x :=/:=5 9 0,:55
Ldt :? 5
Ldt 6? (655 x 3:%) x :5/655 9 :,055
Pdtcl? 1,155

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of 29Mxmrfnsms (QCP dg Nipdrtctndg) 

NQ. Iultnplm Fhdnfm?


Showing 0 results for selling price
3. Phm Qct dg nipdrtctndg da bdd`s whnfh crm sujsmqumgtly usm` dr sdl` ng thm fdursm da trc`m dr jusngmss jy c
QCP rmbnstmrm` nipdrtmr shcll jm trmctm` cs
N. tcx frm`nt
NN. Ngvmgtdrncjlm fdst
NNN. Mxpmgsm
c. N dgly f. NNN dgly
j. NN dgly `. gdgm da thm cjdvm

• QCP dg nipdrtctndg ns c g ngput tcx whnfh fcg jm frm`ntm` td dutput tcx.

:. Rhnfh da thm adlldwngb stctmimgt ns ngfdrrmft4


c. Phm vct dg nipdrtctndg ns pcn` td thm Jurmcu da Fustdis jmadrm thm nipdrtm` bdd`s crm rmlmcsm` ardi nts
fustd`y.
j. Rhmg c pmrsdg whd mgodys c tcx mxmiptndg dg hns nipdrtctndg sujsmqumgtly smlls ng thm Uhnlnppngms sufh
nipdrtm` crtnflms td gdg-mxmipt pmrsdgs, thm purfhcsmr-gdg-mxmipt pmrsdg shcll pcy thm QCP dg sufh
nipdrtctndg.
f. Mxpmgsms ngfurrm` catmr thm bdd`s crm rmlmcsm` ardi Fustdis fustd`y crm `nsrmbcr`m` ng fdiputngb QCP
dg nipdrtctndg
`. Nipdrtm` whnfh crm sujomft td mxfnsm tcx crm gd ldgbmr sujomft td vclum-c``m` tcx.

• QCP dg nipdrtctndg ns jcsm` dg lcg`m` fdst wnth mxfnsm tcx, na cgy.

6. Jrycg, QCP rmbnstmrm` pmrsdg, nipdrtm` icfhngms ardi Custrclnc cs adlldws?


Icfhngm Cfqunsntndg Fdst Uurpdsm
C U 355,555 Umrsdgcl usm
J :55,555 Jusngmss usm
F 655,555 Adr sclm

Phm nipdrtctndgs wmrm sujomftm` td =5% mxfnsm tcx jcsm` dg purfhcsm prnfm. Icfhngm F wcs sdl` adr U 3,555,555
mxflusnvm da QCP. Hdw iufh ns thm vct pcn` td thm JDF4

c. 358,555  f. =0,555
j. >5,555 `. 61,555

Vdlutndg?
Icfhngm C U 355,555
Icfhngm J :55,555
Icfhngm F 655,555
Pdtcl nipdrtctndg U 155,555
Mxfnsm Pcx (155,555 x =5%) 655,555
Fdst U >55,555
QCP (>55,555 x 3:%) U 358,555

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of 29
0. ]sngb thm scim `ctc ng S:, thm cidugt da QCP td jm rminttm` td thm JNZ ns4 
c. 3:,555 f. 351,555
j. 65,555 `. 80,555
Showing 0 results for selling price
Vdlutndg?
Dutput tcx (3,:55,555 x 3:%) U 3:5,555
Lmss? Ngput tcx (=55,555 x 3.=5 x 3:%) >5,555
QCP pcycjlm U 65,555

=. Rdrl` Udwmr Fdrp. nipdrtm` cg crtnflm ardi Ocpcg. Phm ngvdnfm vclum da nipdrtm` crtnflms wcs $2,555 (3$ - U
=5). Phm adlldwngb wmrm ngfurrm` ng fdggmftndg wnth thm nipdrtctndg?
Ngsurcgfm U 3=,555
Armnbht ardi Ocpcg 35,555
Udstcbm =,555
Rhcracbm 2,555
Crrcstrm 8,555
Jrdkmrcbm Amms :=,555
Acfnlntctndg Amm 6,555
Phm nipdrtm` crtnflm wcs nipdsm` U =5,555 fustdis `uty cg` U 65,555 mxfnsm tcx.
Phm fdipcgy spmgt U =,555 adr trufkngb ardi thm fustdis wcrmhdusm td nts wcrmhdusm ng SF. Phm fcrrnmr
ns gdt sujomft td QCP.

Phm QCP dg nipdrtctndg?


c. 15,555 f. 15,155
j. 0:,555 `. 85,555

Vdlutndg?
Uurfhcsm Urnfm ($2,555 x =5) U 6=5,555
Ngsurcgfm 3=,555
Armnbht ardi Ocpcg 35,555
Udstcbm =,555
Rhcracbm 2,555
Crrcstrm 8,555
Jrdkmrcbm Amms :=,555
Fustdi `uty =5,555
Mxfnsm Pcx 65,555
Pdtcl U =55,555
QCP (=55,555 x 3:%) U 15,555

1. Jcsm` dg thm prmfm`ngb guijmr, na thm nipdrtm` crtnflm wcs sdl` adr U 855,555, QCP mxflusnvm, thm QCP pcycjlm
ns?
c. :0,555 f. 61,555
j. 3:,555 `. 33,505

Vdlutndg?
Dutput tcx (855,555 x 3:%) U >1,555
Ngput tcx 15,555
QCP pcycjlm U 61,555

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of 29 Mxmrfnsms (Pcx Frm`nts) 

Q. Iultnplm Fhdnfm?
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3. Cgy ngput tcx cttrnjutcjlm td zmrd-rctm` sclms jy c QCP-rmbnstmrm` pmrsdg icy ct hns dptndg jm?
c. `m`uftm` ardi dutput tcx
j. rmaug`m`
f. cpplnm` adr tcx frm`nt fmrtnanfctm whnfh icy jm usm` ng pcyimgt da ngtmrgcl rmvmgum tcxms.
`. cll da thm cjdvm

:. Pcx frm`nt adr ngput tcxms shcll jm clldwm` na?


c. Jdth thm smllmr cg` thm purfhcsmr ns QCP rmbnstmrm`.
j. Mnthmr dgm da thm smllmr dr thm purfhcsmr ns QCP rmbnstmrm` cs ldgb cs QCP ngvdnfm ns nssum`.
f. Gmnthmr dgm da thm smllmr dr thm purfhcsmr ns QCP rmbnstmrm` cs ldgb cs QCP ngvdnfm ns nssum`.
`. Phm smllmr ns QCP rmbnstmrm` rmbcr`lmss da whmthmr thm purfhcsmr ns QCP rmbnstmrm` dr gdt.

6. Rhnfh stctmimgt ns gdt fdrrmft4


c. thm mxfmss ngput tcxms da c tcxcjlm idgth crnsngb ardi `dimstnf sclms icy jm fcrrnm` dvmr thm td thm
suffmm`ngb idgth.
j. thm mxfmss ngput tcxms da c tcxcjlm qucrtmr crnsngb ardi `dimstnf sclms icy jm fcrrnm` dvmr td thm
suffmm`ngb qucrtmr.
f. Phm mxfmss ngput tcxms da c tcxcjlm pmrnd` crnsngb ardi `dimstnf sclms icy jm rmaug`m`.
`. Phm mxfmss ngput tcxms da c pcycjlm pmrnd` crnsngb ardi mxpdrt sclms icy jm rmaug`m`.

0. Icbgnanfd Fdrp. ns c vct-rmbnstmrm`  `mclmr da cpplncgfms. Phm adlldwngb `ctc crm adr thm lcst qucrtmr da thm ymcr?
Vclms, tdtcl ngvdnfm vclum U 1,>:5,555
Uurfhcsms, gmt da ngput tcxms =,=55,555
Vclms rmturg, tdtcl ngvdnfm vclum :55,555
Uurfhcsm rmturg, gmt da QCP 655,555
@mamrrm` ngput tcxms (fcrrnm` dvmr ardi thm thnr`
qucrtmr da thm ymcr) 3:,555

Phm vclum c``m` tcx pcycjlm adr thm lcst qucrtmr da thm ymcr jy Icbgnanfd Fdrp. ns ?
c. 80,555  f. U 358,555
j. >1,555 `. 365,=55

Vdlutndg?
Dutput tcx (1,>:5,555 ‖ :55,555/ 3.3: x 3:%) U 2:5,555
Uurfhcsms (=,=55,555 ‖ 655,555) x 3:% (1:0,555)
@mamrrm` tcxms (3:,555)
QCP Ucycjlm U 80,555

=. FB Fdrp. ns c QCP rmbnstmrm`  mgtnty wnth thm adlldwngb `ctc adr c tcxcjlm idgth?
@dimstnf Vclms U =55,555
Prcgscftndgs `mmim` sclms =55,555
Mxpdrt Vclms =55,555
Vclms td @MA, cg mxpdrt-drnmgtm` mgtmrprnsm

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(:/6 da @MA„s cggucl dutput ns cftuclly mxpdrtm`)   
=55,555
Uurfhcsms (ngvdnfm fdst ardi vct rmbnstmrm` mgtntnms) ::0,555
Uurfhcsms (ngvdnfm fdst ardi gdg-QCP rmbnstmrm` mgtntnms) 355,555
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Phm QCP pcycjlm da FB shdul` jm
c. U 385,555 f. U 3:5,555
j. 3=1,555 `. 358,555

Vdlutndg?
@dimstnf sclms U =55,555
Prcgscftndgs `mmim` sclms =55,555
Vclms td @MA, mxpdrt mgtmrprnsm =55,555
Pdtcl sclms U 3,=55,555

Dutput tcx (3,=55,555 x 3:%) U 385,555


Ngput tcx (::0,555/3.3: x 3:%) (:0,555)
QCP Ucycjlm U 3=1,555

1. Vdanc hc` thm adlldwngb `ctc adr thm idgth da Ougm (cll cidugt ns vct mxflusnvm)?
FCVM 3 FCVM :
Vclms 3,>55,555 3,855,555
Uurfhcsm da Bdd`s 3,:15,555 3,155,555
Uurfhcsms da icfhngms 3,005,555 >55,555
Icfhngm Lnam 1 ymcrs 6 ymcrs
Phm cidugt da vct pcycjlm (mxfmss tcx) shcll jm?
c j f `
Fcsm 3 =0,555 26,>:5  26,:>5 Gdgm
Fcsm : (80,555) (80,555)  :5,555 Gdgm

Vdlutndg?
Fcsm 3? Dutput tcx (3,>55,555 x 3:%) ::8,555
Ngput tcx ‖ bdd`s (3,:15,555 x 3:%) (3=3,:55)
Fcpntcl bdd`s (3,005,555 x 3:% / 15 ids.) (:,885)
QCP Ucycjlm 26,>:5
Fcsm :? Dutput tcx (3,855,555 x 3:%) :31,555
Ngput tcx ‖ bdd`s (3,155,555 x 3:%) (3>:,555)
Fcpntcl bdd`s (>55,555 x 3:%) (358,555)
QCP Ucycjlm (mxfmss) (80,555)

2. Icyicy, QCP rmbnstmrm` , ic`m thm adlldwngb purfhcsms `urngb thm idgth da Ocgucry da thns ymcr?
Bdd`s adr sclm, ngflusnvm da QCP :01,055
Vupplnms, mxflusnvm da QCP :5,555
Ucfkcbngb ictmrncls, tdtcl ngvdnfm cidugt =1,555
Hdim cpplncgfm adr rmsn`mgfm, brdss da QCP 32,>:5
Daanfm icfhngms (= pfs), 8 ymcrs usmaul lnam, gmt
da QCP :,555,555

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