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15%,:5%10%6%,10%8%,2800,20000,14%:5%20000=1000,,:

220000(10%- 5%)6% + 20000(14% -10%)8%=124 :,,,

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(5$9100,$5850[2]198110,12,1982,(),6,

(6: ,19821982331,$2712000,$3063000 F.------9

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1[1]1970S $350 000$1800 000,$9500$325000[2]PERRY&SEARFOSS(1982)101981FASB33/

21004800------,

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