1. 7. 2. 8. 3. 9. 4. 10. 5. 11. 6. 12.

1. 7.2. 8. 3. 9.4. 10. 5. 11. 6. 12.

1. = + (1) = + (2) = + 2. = + [ + () ] () ()

3. + + = = + = = (1) = () = () = () = () = () = ()

:

()()

(1)1/10n/20 101%11 2020 (2)2/201/20n/30 102%11 201%2130 30 (3)1/10n/30EOM 101%1130 30 (4)1/10n/EOM 101%11 30 (5)1/10n/30AOG 101%1130 30

2. (1)

123456789101112 312831303130313130313031 312931303130313130313031

(2)()

3.

3 / 8 30000 30000 30000 300003 / 18 9800 200 10000$100002% = $200$10000200 = $9800 10000 9800 2003 / 28 9900 100 10000$100001% = $100$10000100 = $9800 10000 9900 1004 / 7 10000 10000 10000 10000

1.

()

2.

10 100 1 100 12 100 10 1000 1 1000 12 100030 10 100000 1 100000 12 100000365

3. =

4.4/1$30000 7/1

4/17/1 30000 30000 30600 30000 600 30000 30000 30000 600 30600

1.

(1) ()

(2) (~ )

()

()

()

()

()

2.(1) () $200000 12/26$6000 1/51/10

( ) ( )12/26 200000 6000 200000 60001/5 ()1/10 206000 200000 600012/26 200000 6000 200000 60001/5 ()1/10 206000 200000 206000 200000 () ()

(2)()() $200,00012/261/5$6,0001/10:

3.() (1) (2)

1.

()(1)(2)(1)()

2

(1)$3,600$36,000 36,000 36,000 3,600 3,600 32,400 32,400(2)$10,000 10,000 10,000 10,000 10,000 10,000 10,000(3)$10,000 10,000 10,000 10,000 10,000 10,000 10,000(4)$20,000 20,000 20,000 20,000 20,000 40,000 40,000(5)$3,000$2,000$5,000 5,000 5,000 3,000 2,000 5,000 2,000 2,000

(6)$500 500 500 500 500 500 500(7)$8,700$7,800 7,800 7,800 8,700 5,000 900 900(8)$50,000 50,000 50,00 50,000 50,000 50,000 50,000(9)$30,000$30,000 30,000 30,000 30,000 30,000 60,000 30,000 30,000(10)$5,000 5,000 5,000 5,000 5,000

1. $50,000$100,00025% $400,000

(1)

$100,000X15%=$15,000 300,000X25%= 75,000$400,000$90,000

$400,000X25%10,000$90,000$100,00025%15%$10,000

(2)90,00090,000

2.90,00045,000 ($90,000X1/2=$45,000)45,000

10%54,000 6,000($60,000X10%=$45,000)60,000

()

.(1) (2)120,000 69,00051,000 69,00069,000$45,0006,000$51,000

2110/31$100$600

10/3112/314/30()200200600200400()200200200400600

29/1$10,000

9/112/313/1()10,00010,00040040010,60010,000400200()10,00010,00040040010,00040020010,600

OOOOOOOOOOOOOOOO()()

2.110/31$10010/31$600

2$3,000$1,000

3,0003,0002,0002,0003,0003,0001,0001,000

1

()(1)()(2)()(3)

2.$100,00065

$100,0005$20,000$80,000$100,000$60,000$40,000$20,000$01 2 3 4 5 $20,000 $20,000 $20,000 $20,000 $20,000 $100,000$20,000$60,000$40,000$80,000

3.14/1$320,00057

203$42,00001803301$262,5000801

48,0004/112/3199/1248,000 ($320,0005)x9/12=$48,000

28,00001031.528,000 $42,0001.5=$28,000

35,00001087.535,000 $262,5007.5=$35,000

1.(C)(S)

(N)

cc(3) (D =

(2) (D =

(3) (D = (1)(2)(3)

2. 1$52,0005$2,000

=$52,000-2,0005=$10,000=-1 2 3 4 5 $10,000 $10,000 $10,000 $10,000 $10,000 $50,000$10,000$30,000$20,000$40,000

3. 15 1624/1$300,0007$20,00010/6$450,0006$30,00031

1 31)

(1)(2) 30,000 30,000$300,000-20,00079/12=$30,000 30,000 17,500$450,000-30,00063/12=$17,500

4. (C) (N)+1

(D)

=D=CSN

1.-

(1)(2)(3) =+==>=>

2.1.01$300,000$20,0006$20,00006$40,000

(1)01(2)0105 320,000 320,000 50,000 50,000(3)06 1 25,000 25,000$320,000-20,00066/12=$25,0002 40,000 275,000 50,000 320,000$320,000-20,00065.5=$275,000$320,000-275,000-40,000=$5,000

20110$500,000$30,000$25,000$18,000$2,0008$70,0000910$80,000$4,000

(1)0110(2)01 550,000 25,000 575,000=$500,000+30,000+18,000+2,000=$550,000 15,000 15,000$550,000-70,00083/12=$15,000(3) 0208 (4)0910 60,000 60,000 $550,000-70,0008=$60,0001 45,000 45,000$55,000-70,00089/12=$45,0002 84,000 480,000 550,000 4,000 10,000

1.

(1)(2)

2.

(1)(2)(3)(1)(2) (1)()(2)()1%

3.1$350,000$260,0002%$4,500:21$3003$420,000$180,0001.5%$12,000

7,700 $350,000+260,000=$610,000 7,700 $610,0002%-4,500=7,700

12,500 12,500 $610,0002%+300=12,500

3,000 $420,000+180,000=$600,000 3,000 $600,0001.5%-12,000=3,000

4.

(1)(2)(1)(2)(3)

5.4%1,520,000$240,000$12,0000.5%5%1,520,000$38,000$12,000$50,000$3,0001%

8,800 $1,520,000+240,000=$1,760,000 8,800 $1,760,0000.5%-=$8,800

14,500 $1520,000-380000,12,000=$1,450,000 14,500 $1,450,0001%-12,000=14,500

1.

(1)(2)(3) (4)(5)1 2

2.

98$200,000$4,000,000$500,000$1,400 99 / 3 / 1 $800,000 99 / 5/10 $713,800 99 / 8 / 4 $6,200 99 / 10 /15 $4,000 99$280,000$4,500,000$800,000(1) 2%(2) 1%98/12/31 1,000 1,000 $500,0002%=$1,00098/12/31 600 600 $200,0001%-1,400=$60099/ 3/ 1 800,000 800,00099/ 3/ 1

99/ 5/ 10 713,800 713,80099/ 5/ 10 99/ 8/ 4 6,200 6,20099/ 8/ 4 99/ 10/ 15 4,000 4,000 4,000 4,00099/ 10/ 15 98/12/31 1,600 1,600 $800,0002%=$1,60098/12/31 3,000 3,000 $1,400+600-6,200+4,000=-$200$280,0001%+200=$3,000

1.

(1)(2)(3)

2.1$25,000$32,0002$30,000$25,0003$36,0003/5

(1) (2) 25,000 32,000 25,000 32,000

(1) (2) 30,000 25,000 30,000 25,000

(1) (2) 60,000 36,000 60,000 36,000$36,0003/5=$60,000

3.

4.4$65,000$54,000$300,000$20,000

20,000 54,000 291,000 300,000 65,000

1.(1)

(2)

1.2.

()(1)(2) 1 2 3 4 51/1 12/31

3.4.

2.10200$100180$1505291

(1)(2) 20,000 20,000$100200$20,000 20,000 20,000 5000 5000$1005$500 500 500 27,000 27,000$150180$27,0001 27, 000 27, 0002 18,000 18,000$100180$18,000 750 750$1505$7501 750 7502 500 500$1005$500

311

12/31 2,900 500 17,600 1/1 1,000 20,000 100 100$1001$500 27,000 750 17,600 8,650 27,000 100 750 17,500 8,650

(1)(2) 12/31 3,100 500 17,400 1/1 1,000 20,000 100 100$1001$100 27,000 750 17,400 8,850 27,000 100 750 17,500 8,850

1.

(1)(2)(3)

2.

(1)1 23 45(2)12 3 (3)(1)1 23 45(2)12 3 (3)

3.

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

4.

(1)$200,00 100,000 100,000 200,000 100,000 100,000(2)$170,000 $120,000 120,000 120,000 120,00050,000 170,000(3)$30,000 300,000 300,000 30,00030,000(4)$20,000 20,000 20,00020,000 20,000(5)$12,000 12,000 12,00012,000 12,000 12,000 12,000(6)$6,000 6,000 6,000 6,0006,000 6,0006,000

(7)$10,00010,00010,000(8)$2,0002,0002,000(9)3,0003,000 9,0009,000102,0002,000 6,000 6,00011$500 50050012$80,000 80,000 80,000

13(1)100,000(4) 20,000(5) 12,000120,000 (2) 30,000 (3) 6,000 (6)(1)200,000(7) 10,000(9) 3,00011 500170,000 (2)2,000 (8) 2,0001080,0012 (1) 200,000(5) 12,000(7) 10,00010 4,00011 500170,000(2)6,000(6)2,000(8)9,000(9)80,0001224,00040,50040,500

1. 11(1)(2)

2.(1) 112/1$30,000$200

1 12/31 200 200 $30,0008%1/12=$2002 1/1 200 200

3 3/1 30,600 30,000 600$30,0008%3/12=$600

$400$600$200

3/1 30,600 30,000 200 400$30,0008%2/12=$400

(2) 211/1$15,000 $180

1 12/31 180 180 $15,0006%2=$1802 1/1 180 180

3 5/1 15,000 540$15,000X6%0X6 15,540

$360$540$180 (3) 37/1$2,400

5/1 15,000 180 360$15,000X6%0X4

112/31112/31 1,800 1,800 $2,400X18/24=$1,800 21/121/1 1,800 1,800312/31312/31 600 600 $2,400X6/24=$600 1,200 1,200$2,400X12/24=$1,20041/141/1 1,800 1,80056/3056/30 600 600$2,400X6/24=$600

(4) 411/1$600

111/1212/3131/145/1 600 600 400 400 400 400 400 400

1.2.3.24.3655.26.3657.

2$800,000$510,000122(1)=$350,000175,000=2 =$120,000+180,000-9,000+45,000+14,000=$350,000

1 2 1 2 $80,000$120,000 $30,000 $65,000 140,000 180,000 150,000 110,000 7,000 9,000 100,000 100,000 57,000 45,000 200,000 225,000 10,000 14,000 300,000 300,000100,000 150,000 $480,000 $500,000 $480,000 $500,000

(1)=$350,000175,000=2=$120,000+180,000-9,000+45,000+14,000=$350,000=$65,000+110,000=$175,000(2)=$291,000175,000=1.66120,000+180,000-9,000=$291,000(3)=$800,000160,000=5=$140,000+180,0002=$160,000(4)3655=73(5)510,000510,000=10=57,000450,0002=$51,000(6)=36510=36.5(7)=36.5+73=109.5

1+ 1+

1.2.3.

4.100%5.

2 ____________ $960,000 20,000 $940,000 1/1 $70,000 650,000 12/31 120,000 600,000 $340,000 100,000 $240,000 50,000 $190,000 (1)=$190,000940,000=0.2 (2)=$600,000+100,000940,000=0.74 (3)=$340,000940,000=0.36 (4)=$600,000940,000=0.64 (5)=$340,000600,000=0.57

3$100$125 (1)=$125-100=$25 (2)=$25125=20% (3)=$100125=80% (4)=$25100=25%425%$500 (1)=$5001+25%=$400 (2)=$500-400=$100 (3)=$100500=20% =$25%1+25%=20%525%$160 (1)=$16025%=$40 (2)=$1-25%=75%$160-40160=75% (3)=25%75%=33%

1.

2. 1(1)$700,000-5,000=$695,000(2)$695,000-12,000=$683,000(3) X $100,000+-5,000-120,000=$683,000 $683,000-100,000+120,000=-5,000 $703,000=5,000 =$708,000 =$708,000(4) $100,000+703,000=$803,000

2(1)$66,000-5,500-500=$60,000(2)$58,000+1,600-4,000-600=$55,000(3)$10,000+55,000-20,000=$45,000(4)$60,000+45,000=$15,000(5)$15,000-4,000-1,500=$9,500(6)$9,500+3,000=$12,500

3 1=$100+9,000=$9,100 2=$9,100-120=$8,980 3=$12,000-8,980=$3,020 4=$3,020-200=$2,820 5=$2,820+50-100=$2,770 6=$(5)=$120 7=$120+10,800=$10,920 8=$10,920-200=$10,720 9=$1,000-900=$100 10=$900+60-110=$850

(1) (A)AA(2) (L)LL(3)(C)CC(4) (R)RR(5) (E)EECO

1.

(1)

(2)(3)

(4)

(5) (6)

2.(1)(2)(3)3.(4)(5)`(6)

4.

ALORE

.

(5) (6) (7) (8) (9)

(10) (11) (12) (13)

.

(11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22)

1.2.

3.

50,00050,000

4.

10,00011,00020,000 1,000

5.()()6.()7.8.9.

1.2.

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

4.5.6.7.

8.

9.

10.

: 31 4

981031()280,000100,000180,0001111220,000160,0006150,00010,000

981031()200,000200,000

12 45

981031()350,000200,000230,0001151250,000280,000

981031()500,000500,0001151250,000550,000

23 56

981030()160,000310,000150,00011612150,0000

981031()440,000440,0001111220,000460,000

981106 981106

4280,000270,00012400,000120,00023310,000310,00031200,00045550,00056460,0001,450,000783,900

410,00012280,00031200,00045550,00056460,000750,000750,000

981106

10,000280,0004270,000280,000400,00012120,000310,00023310,00031200,000200,00045550,000550,000460,000460,00056750,0001,450,0001,450,000750,000

1.2.:

(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)

3.()()

4.: 1/1

(1)(2)

5.

X

6.

(1)(2)(3)

7.8.

(1):(2):(3):::