1

(1 )

2 3 4 5

71 000 6

8

2 35515

3

1

[6-1]1 200

1 200 1 200 [6-2]800 800 800 [6-3]500300 500 300 800

2

[6-4]50 50

50

50

50

[6-5]65 65

65

65

65

1

610

13

1

2

2

10

5%1 0002%

3

4

3

34 3

5 10 0001 000

310

1

1 (2) (3) (4)

2

[6-6]630163 000181 400 162913 50026309 600363024 20046302 000

61

51

[6-7] 40 000 40 000 40 000

30 0005 100 30 000 5 100 35 100

4 900 4 900

[6-8] 10 00010 000 10 000 10 000

8 0001 360

8 000 1 360 9 360 640 640

1 0005 00010 00050 0002 [6-9] 20 000 20 000 20 000

15 0002 550

15 000 2 550 17 550

2 450 2 450

20 000 20 000

10

[6-10]50 000 50 000 50 000 25 000 25 000 25 000

20 000 20 000

20 000

[6-11] 80 000 80 000 80 000

100 00017 000 100 000 17 000 80 000 37 000

[6-12]200 000 200 000 200 000

190 000 190 000 190 000

.

()

()

1

[6-13] 200003400234003 23 400 20 000 3 400

323400 23400 23400

3 23 400 23 400 2

415715

4159071490456903015313014

[6-14] 200391100 00017 000A65% (1) 117 000 100 000 17 000

(2)20031231

117 0005%1241950 1950 1950

(3) 117 0001+5%126119925 2003117 0005%122975 119925 118950 975

3

[6-15] A64000108807488070000A4880

64 000 10 880 70 000 4 880 4

[6-16] 4253202340010%62612% =234001+10%98/360=24 037=6246531625=2403712%62/360=496.76=24037496.76=23540.24 23540.24 496.76 24037

24037

24037 24037

24037 24037

[6-17] B200 00017 0003 00010

B 120 000 100 000 17 000 3 000

120 000 B 120 000

1

[6-18] B2000010%2000180003060840

B 21900 18000 3060 840

B

21900 B 21900

2

/2/101/20n/30102%11201%2130

[6-19] A50008502/101/20n/30 A 5850 5000 850

A105750585050002% 5750 100 A 5850

A11205800585050001% 5800 50 A 5850 A20 5850 A 5850

A 5750 4900 850 A10 5750 A 5750

A11205800585050001%

5800 A 5750 50

A20 5850 A 5750 100

[6-20] 200456B2000086400006800810B 56 B 20000 20000

86 40 000 6 800 B 46 800

810 B 26 800 26 800

1234567

[6-21] 600

600 600

600 600

[6-22] 78000 78000 78000

78000 78000

1

[6-23] 4000 4000 4000

3620 3620 3620

2

[6-24] 3000

3000 3000 2500500 2500 500 3000

1

[6-25] M360000 360 000 M 360 000

M100 000 M 100 000 100 000

100 000 M 100 000

2

12345

12345

1.

[6-27] 199919991 500 0005

=150000057500

7500 7500

2000112500 2500 2500

200012311800000 180000059000

750025005000 900050004000

4000 4000

20015202500

2500 2500 2500 2500

200112311600000 160000058000 9000250011500

1150080003500

3 500 3 500

2. [6-28] 200312316-2

6-22003123124002400 260020026002400 200 200

3.

[6-29] 200312000005580000012000 =12000/800000100%=1.5%

12000001.5%=18000

18000 18000

40%

5%5%

1

1 2 3 4

5

6 7

2 1

[6-30] 200 00034 0001 0007%70 200 930 34 070

235 000

[6-31][6-30] 200 930 34 070

235 000

200 930 200 930

[6-32] [6-30]190 000 190 000 190 000

190000 190000 200 930 34 070 235 000

2

[6-33] 200 00050 00020%17% 1 200 000 200 000

2 =312 50020%=62 500 =50 00017%=8 500 A 50 000 ) 8 500 62 500 121 000

A 112 500 500 121 000

a.A 250 000 250 000

b.A 312 500 312 500

3

()

1

1

[6-34]20026-3 6-3

2

[6-35][6-34]

=1 60063.5=101 600 =40063.5=25 400

3

4 [6-36][6-34]64 6-4

5

2

[6-37]2004365 50 000 25 000 5 000 15 000 351000 10 000 135 000 5100

3

1

[6-38]3 2001%

3 232 3 200 32

2

[6-39]5 0001%3 0002 000 3 030 2 020 5 000 50

3

[6-40]12 00050%160036 000 6 000 6 000 12 000

12 000 12 000

6 0006001025 298 6 000 600 102 5 298

33 0003 000 3 000 435.90 2 564.10

3 000 3 000

4

1

2

[6-41]18 000400 18 000 18 000

3 000 3 000

400 400

1

1 2 3

+

+ 100% = = 2

[6-42]

14100 00017 000110 000 100 000 17 000 117 000

2750 0008 50045 000 50 000 8 500 58 500

31050 000 50 000 50 000

50000 50000

55 0009 350 55 000 9 350 64 350

415100 00017 00095 000

100 000 17 000 117 000

5205 000 205 000 205 000

200 000-5000 5 000 5 000

3

1 [6-43]20025100 000200 000160 0002 0005 000

=

= 160 0001% = 1 600

= + = 160 000+1 600 = 161 600 = + = 100000+200000-160000+-2000+5000-1600 = 141 400

[6-44]A100 00050 00020 00010 0001 000-1% 1 100000 50 000 20 000 10 000 1 000 181 000

2 1000 500 200 100 10 1810

2

1 (1) (2)

2 1

2

3 1 2

[6-45]2001100 00095 0005 000 5 000 5 000

200290 00010 000100 00090 0005 0005 000

5 000 5 000

200397 0007 000100 000-97 000-10 000 7 000 7 000

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1234

1 [6-46]6030

1 800 1 800

1 800 1 800

2

123

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8 350 7 500 850

2 500 2 000 1 000 2 850 8 350

[6-48]8 0001 3603 000 9 360 8 000 )1360

3 000 6 360 9 360

1 1 2

2.

[6-49] A20035543B10000400 B 43400 43400

[6-50] [6-49]4.30.10 B 42400 1000 43400

123

[6-51] [6-49]B200432023A 2300 2300

A

2300 2300

() 1

1 2 3 2

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4

[6-52] 200166-6

(1) 8200+400003000018200 18200 C 8200 10000

50004000=1000

A 1000 1000

(2) 115003000+2000010000=18500

18500 8500 10000

(3)

3150013000=18500 18500 18500

() 1 1

2 2. 1 2

[6-53] 2000630A5000121000A50004200020001500 5000121000 59000 A4200002000 40000 5900040000 19000

59000 A 1500 A 40000 17500

11 (1)23

1 2

1.

2

3.

1

1

[6-54] A11B35000015%1200 50000 1200 51200

175005000015%40012003 7500 7100 400

7500 7500

233 50000 50000

[6-55] 711132000010%30010002000010%221300 20000 1000 300 21300

1000

1000 1000

2

=

=

=

=

[6-56] 11B46%30000031175510005% 300000 10755 1000 311755

=107558=1344.73 =3000006%21344.73=7655.27

9000 1344.73 7655.27

309000 300000 9000

6-7

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71 9000 1231 7769

1231 9000 1262 7738

372000 300000 72000

3

[6-57] 111M46%3000007%289689

300 000 289 689 10 311

=103118=1288.9 =3000006%2+1288.9=10288.9

1 288.9 9 000 10 288.9

310 288.9 300 000 10 288.9

(4)

1 2 3

1

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[6-58] B200342C50 000154 000BCC3%C20045220030.3B

50 00015 750 000 4 000 754 000

C 754 000 754 000

C

50 0000.3 15 000 C 15 000

B200442CC522003

[6-59] A200211C10%210 000C2003522002100 000C2004112 200 0002 000 000200 0002003300000200451200 000A 200211 C 210 000 210 000

200352

10 000 C 10 000 200451 =300 000-300 00010 000=10 000

=200 00010%10 000=30 000

20 000 C 10 000 30 000

C200451400 000 =100 000+400 000300 00010%10000=10 000 400 00010%10 000=30 000 40 000 30 000 C 10 000

C2004512003450000200350000B5000B40000

1 2

1

10101010

[6-60] P200315G5 00030%16PG 240000000 240000000

[6-61] X32 000 000Y20%X20%28 000 000 Y=32 000 00028000000=4000 000

32 000 000 32 000 000

4 000 000 4 000 000

10400 000 400 000 400 000

2

1

2

[6-62] [6-60]G20032 000 0001 000 000P P=2 000 00030%=600 000 600 000 600 000 G 1 000 00030% 300 000 300 000

1 [6-63] P370 000M

370 000 370 000

2.

[6-64] DE35000050000320000D

320000 50000 350000 20000

3

4

[6-65] D260000100000DE10000

350000 10000 20000 320000 100000

[6-66] A200014B6 0003%18010A9 00018 009 00020018BA9 000 000200312A1205 7 500 000 6 000 000 120 060 00 1 494 000

1 122113425

2

12

3

4

(1)(2)(3)

(1)(2)(3)()(4)(5)(6)()(7)()

1

[6-67] 100 00017 000800 117 800 117 800 2

()6-6880 00013 6005 0005 200

(1) 98 600 98 600

(2) 5 200 5 200

(3)

103 800 103 800

1 ) () 1 2 3 (4) 5 6 7

2

1

[6-69 155 100 155 100 155 100

120 000

() 120 000 120 000

5 5006 0004 000

() 15 500 15 500

50 00060 00010 20060 200 () 60 200 50 000 10 200

6 000 ()) 6 000 6 000

6 600 ()) 6 600 6 600

343 400 343 400 () 343 400

30 000 5 100 35 100

2

()

()()()

[6-70]800 0004060 () 320 000 320 000

() 480 000 480 000

800 000 () 800 000

6-71368 000120 000300 000

300 000 300 000

6-72160 00060 00033

100 000 67 000 33 000

6-73

100 000 100 000

[6-73] 80 00020 00015005 000 (1)

61 500 60 000 1 500

(2) 5 000 5 000

3

66 500 66 500

(1)(2)

1

= 6-74 80 0004480 000 43 200

100242412280 00021 600

2

3

,

[6-75]400005400 2/51004040 0004016 000()(40 000-16 000)40%9 600()(24 0009 600)405 760()()(8 640400)/241 200()

4

=/12 6-76 =40 0001/3=13 33333

=40 0004/15=10 66667) =40 0001/5=8 000 =40 0002/15=5 33333 =40 0001/15=2 66666

5-77200466-8

6-8 A 18900 B 14200 C 15200 2700 51000

[6-78] 2004111 568 0001 000 000568 000200211331268 9004

(1)200411 568 000 1 000 000 1 568 000

(2)200411331

268 900 268 900

(3)2004331 836 900 836 900

6-793 000 3 000 3 000

[6-80] 100 00050 00080 0006 0005 (1) 50 000 50 000 100 000

(2)

80 000 80 000

(3)

6 000 6 000

(4)[80 00054 000()]

4 000 4 000

4 000 4 000

(5)

20 000 20 000

1

2 3

[6-81]120 00036 000

(1) 84 000 84 000 (2)

84 000 84 000

[6-82] 50 00015 0005 000

(1)

30 000 15 000 5 000 50 000

(2)

30 000 30 000

()() 12

345

()

1.2.3.4.5.

()

1. 2. 3.

4.

5.

6. 7

()

1 2

3

()

1

2 3 4 5

6() ()

()

1 2

3 4

5

() 6

[6-83]3 800 000

(1) 3 800 000 3 800 000

(2) 3 800 000 3 800 000

()

()

1

[6-84]150 0007 500123 7605 000 150 000 5 000 123 760 7 500 23 740

2

()

()

1 2

3

4

()

(1) (2) (3)

[6-85] 199911A120A10A6 20001231AA25 20021231A2000A40

(1)199911

1 200 000 1 200 000

(2)1999[120/6()20] 200 000 200 000 (3)20001999

(4)2000[120-20-20-2555()] 550 000 550 000

(5)2001[25/4()6.25] 62 500 62 500 (6)20022001

(7)20021231[40-6.25-6.2527.5()]

275 000 275 000

(8)2003[40/2()20]

200 000 200 000

(9)20042003 (10)2004

275 000 275 000