question and answer tax
DESCRIPTION
Taxation testTRANSCRIPT
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DY CHANDOEUN 088 895 2006
( ) 1>etIrdmanmeFa)ayGVIxHedIm,IeFVIhirBab,TannPaBfvika?
cM>manmeFa)ayCaeRcInedIm,Ipl;hirBab,TannPaBfvika. RbeTsmYyGacxIR)ak;BIbreTs kmIBIbreTsbkGac
Gnuvtn_ykviFankarmYycMnYndUcxageRkam
- begIncMnUlBn RbeTsmYyGacbegIncMnUlBnedaybegInGRtaBn bdak;ecjnUvbNaRbePTBnfI nigBRgwg
smtPaBRbmUlBn. cMNUlBnEdlekIteLIgGacCYykat;bny blubbM)at;nPaBfvika nigBRgIkmUldanykBn.
- xIBIsaFarNCnedayrYmman RKYsar saCIvkm RkumhunFanar:ab;rg nigsabnhirBavtdTeTot. enAeBlEdl rdaPi)alecjpSaymUlbRt EdlmYyEpknmUlbRtTaMgenaHRtUvkan;kab;edaysaFarNCnTUeTA. ehtuenHsaFa-
rNCnTUeTA[rdaPi)alxIR)ak; edaykareprmUlniFisnSMeTArdaPi)al.
-xIR)ak;BIFnaKarkNal nigFnaKarBaNiC EpkdFMnmUlbRtrdaPi)alEdlenAkgenaHrYmmanbNrtnaKar RtUv
)ankan;kab;edayFnaKarkNal nigFnaKarBaNiC. CakarBitmUlbRtrdaPi)albegIt)anCasmasPaBdFMnRTB
skmrbs;FnaKarkNal nigFnaKarBaNiC rdaPi)alnwgmanmeFa)ayCaeRcIneTotedIm,IxIR)ak;BIFnaKar.
- e)aHBum Bnman\TiBldl;plitplkgRsuksrubdUcCa
- b:HBal;mkelIkareRbIR)as; BnelIcMNUlbuKl BnelITMnijeRbIR)as;
- b:HBal;mkelIkarvinieyaK BnelIR)ak;cMeNj BnelITMnijEdlb:HBal;elIbrimaNTMnij EdlRtUvlk;.
- b:HBal;karcMNayrdaPi)al Gac[rdaPi)alcayEfm
- b:HBal;karnaMecjsuT karbg;Bn KynaMecj-naMcUl.
3>etIrdeFVIdUcemcedIm,IBRgwgkarRKb;RKgeKalneya)aysareBIBn?
cM karBRgwgkarRKb;RKgsareBIBn[)ansuRkwt KWsMedAelIkarEklmRbBn Bn darEdlrYmbBalTaMgBn kgRbeTsTaMg
BnGakrnBaNiCkmGnrCati karEklmrd)al Bndar nigkarRbmUlBnkarbegInRbsiTPaBnRbBnrtnaKar nig
BRgwgvinysareBIBn. CamYyKaenHrdpl;karykcitTukdak;eTAelIkarEklmkicGaTiPavUbnIykmsaFarNkarbegIn
RbsiTPaBkgkarRKb;RKg vinieyaKpal;BIbreTs nigkgkarRKb;RKgRbBn elIk TwkcitsMrab;karvinieyaK nigkar
BRgwgRbBnFnaKar nighirBavt.
kickarenHrYmbBalTaMgkarGnuvty:agm:t;ct;nUvc,ab;sIBIsareBIBn karRbqaMgnwgGMeBIBukrlYy nigkareKcevsBn
karlubbM)at;karelIkElgBn EdlminmankMNt;enAkgc,ab;EdlminmankMNt;enAkgc,ab; karRKb;RKgdRtwmRtUvnUv
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DY CHANDOEUN 088 895 2006
RTBsm,ti nigFanakarRKb;RKg nigkareFVI GaCIvkmRbkbedaycIrPaBelIFnFanFmCati. ral;RbtibtikarfvikaTaMg
EpkcMNUl nigcMNay RtUvEteFVIeLIg[RsbeTAnwgviFan nignItiviFICapvkar. cMeBaHcMNayRtUvcay[cMmuxsBaaGaTi
PaBnkarGPivD. dac;xatminRtUvcay[elIsBIFnFanEdlrk)anedIm,IeCosvagkareFVIhirBab,TannPaBfvika
tamrykarykluyBIFnaKarCati.
4> etIeKalneya)ayBnmanmaneKalbMNgGVIxH?
cM> kgRbeTskMBugGPivDn_kdUcCaRbeTsdTeTot eKalbMNgBnkedIm,IRbmUlfvikasRmab;RTRTg;sabnrd RTRTg;
karGPivDesdkic nigkarpl;esvasaFarNcMeBaHsgmeKalbMNgepSgeTot KWCMrujkarEbgEckeLIgvijnUvral;
cMNUl nigkMENtRmUvGsuRkwtPaBTIpSar. edIm,IseRmceKalbMNgTaMgenH eTaHCakarykBnkgkRmitNakeday
skmPaBenHEtgEtmanbriyaTan EdlrYmmancMNaypal;elIkickarrd)alRbmUlBn nigcMNayedayRbeyal
CamYynwgkarEbgEckxusnRbPBFnFan RBmTaMgplvi)akBIkarEbgEckcMNUl nig\TiBlnkarykBneTAelIdM-
eNIrkarGPivDn_esdkic.
5> dUcemcEdlehAfaBn?
cM> BnCaviPaKTanmanlkNkatBVkiccab;bgMRsbtamc,ab;kMNt;EdlGkCab;Bn TaMgrUbvnbuKl nignItibuKl
RtUvbg;CUnrd. karykBnCameFa)ayCak;EsgmYyEdlrdeRbIR)as;sRmab;begInR)ak;cMNUl nigbMeBjkarcMNay
rbs;rdeTAelITMnij nigesvaEdlRbCaCnPaKeRcInRtUvkar. TMnijsaFarNdUcCa karkarBarCati nigkmviFIFana
r:ab;rgsgmGacRtUv)anpl;CUnsgmCativijtamrykarykBnedaycab;bgMb:ueNaH. BitNas;RbsinebIrdGnuBaat[
RbCaCnGkCab;Bn bg;BnCUnrdedaysRKcitenaHnwgmanGkCab;BnmYycMnYntUcb:ueNaH bBMumanGkCab;BnNa
mak;bg;BnCUnrdeLIy. dUecHrdnwgTTYlcMNUltictYcsRmab;EbgEckCUnsgmCativij nigRbCaCnvijtamryTMnij
nigesvasaFarNrbs;rd.
kb:uEnebIsinmanBncab;bgMedaysmehtupl rdGacmanhirBavtsRmab;pg;pg;esckIRtUvkarrbs;RbCaCn ehIy
begIt)annUvTMenaryl;dwgGMBIkatBVkicbg;Bnrbs;RbCaCnpgEdr.CamYyenHrdRtUvkarhirBavt edIm,IRTRTg;sabn
rbs;xn. tamrycMNUlBnsabnrbs;rdGac dMeNIrkar)ankgkarbMeBjParkic nigkardwknaMedIm,Ipl;TMnij nig
esvasaFarN.
6> etIrdmanRbPBcMNUlBINaxH?
cM>rdmanRbPBcMNUlBIbIRbPBKW
1>cMNUlsareBIBn rYmmanBn elIplTun R)ak;cMeNj nigkRmTunBnelIR)ak;ebo vtSn_ Bn elIR)ak;cMeNj>>>
BnelIbiytikPNBnRbfab;Rta Bn eprmrtk GakrelIplrbr Gakr elItmbEnmrYmTaMgrbbnaMcUl nigrbbpkg
BnelIBaNiCkmeRkARbeTsBnKyBIkarnaMcUl BnKyBIkarnaMecj nigkarpakBinyrbs;Ky nigcMNUlsareBIBn
epSgeTotkarpakBiny nigeTasbBaatisareBIBn .
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DY CHANDOEUN 088 895 2006
2>cMNUlBMuEmnsareBIBnrYmmanplTunnRTBsm,tirdplensaTplRBeQI plTun)anBIshRKassaFar-
N karCYleragcRk karCYlshRKas plTunrbbGakaskrsIuvil nigcMNUlBMuEmnsareBIBn epSgeTot plTun
RbsnIy_ nigTUrKmnaKmn_ plTunviT nigTUrTsSn_ BnelIGaCJabNnaMeQIecj RBmTaMgcMNUlBIkUtanaMecj>>>.
3>cMNUlmUlFnrYmman cMNUlpkgCamUlFn karlk;RTBsm,tird dIFI plTunkCnPavUbniykm cMnUlBI
karxIkgRbeTs CMnYyBIbreTs kmIBIbreTs GakrelIplrbr cMnUlBIkarlk;RbcaMqaM.
-kUtakarkMNt;brimaNTMnijnaMecj-naMcUl.
7> dUcemcehAfarbbsVyRbkasrbbBit?
cM> GkCab;BntamrbbsVyRbkas KWCanItibuKl TaMgLayEdl)ancuH bBaIrBaNiCkmenAkmdUcemcEdlehAfarbbem:Akar?
cM> GkCab;Bn tamrbbem:AkarKWCaGkCab;Bn tUc EdlsitenAeRkamkMritGb,brmaEdlRtUvcuHbBaIr CaGkCab;Bn tam
rbbsVyRbkas nigRtUv)ankMNt;[bg;R)ak;Bn kgryeBlkMNt;NamYybIEx bR)aMmYyExnqaMRbtiTin. enAkgrbb
enHmanshRKastamrbbem:AkarRbmaN15% ncMNUlBn EdlGKnaykdanBn dar erobcMmUldanRtUvbg;Bn Rsb
tambBaIrTaMgLayEdlRbKl;mkedaykar):an;RbmaNCak;EsgNas;EdlfaRbBn enHnwgRtUvcMNayeRcIn edIm,IRKb;-
RKg[)anRbesIreLIg.
- rbbsareBIBn
GkCab;Bn TaMgLayRtUvmankatBVkiccuHbBaIrnUvrd)alsareBIBn kgGMLgeBl15feRkaymanskmPaB
esdkic. CakarGnuvtGkCab;BnenAkm
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DY CHANDOEUN 088 895 2006
9>etIRksYghirBavtmantYnaTIGVIxH?
cM> RksYghirBavtEdlRKb;RKgkmIR)ak; nigrkSaTunbRmugCarUbiybNsrab;Tb;sat;nPaBfvika tamrykarbegIn
cMnUlsareBIBn nigminEmnsareBIBn nigkarkat;bnycMNay.
10>kgRbeTskMBugGPivDn_ etIrdaPi)alBwgEpkelIcMNUlBnGVIxH?
cM>RbeTskMBugGPivDn_ BwgEpky:agxaMgelIBn elIR)ak;cMNUlrbs;RkumhunCagBnelIcMnUl rbs;buKl. BnelI cMNUlbuKlCaTUeTA Bi)akRbmUlenAkgRbeTsEdlRKbdNb;edayesdkic CnbT bmanesdkicEdlsMbUreTAeday
visyeRkApvkareRcIn.
11> etIktGVIxHEdleFVI[karRKb;RKgBnexSay?
cM> ktaGviCmanEdleFVI[karRKb;RKgBnexSayKW PaBsKsajEpkc,ab; nigbnkBn. Rbkar enHCaBiesskgRbeTs
kMBugGPivDn_. dUecHkareFVIc,ab; nignItiviFIBn[kan;EtgayRsYlGac bglkNgayRsYl dl;karGnuvtc,ab; nigeFVI
[karRKb;RKgBnkan;EtmanRbsiTPaB.
12> cUrniyayerobrab;GMBIsPaBnkarykBnenARbeTskMBugGPivDn_?
cM> ktaRbvtisas nigesdkicCH\TiBlelIsmasPaBBnenAkgRbeTskMBugGPivDn_ kgenaH BnelIbuKl Bi)ak
RbmUlenAkgesdkic EdlRKbdNb;edayvisyksikm nigEdlCaTUeTARbCa Cnrs;enAEbkExJkKa. CalTpl
mUldanBnelIbuKleRcInyk)anBInieyaCiksaFarN nig nieyaCikrbs;RkumhunFM CaBiessRkumhunBhuCati. CaTU eTABnelIplcMNUlbuKltMNag[ mYyPaKdb;ncMNUlBnsrub. dUecHkgRbeTskMBugGPivDn_ cMNUlBneRcIn
GaRsyelIBn elI plcMNUlRkumhuneRcInCagBnelIcMNUlbuKl. BnelIcMNUlrbs; RkumhuntMNag[RbEhl mYyPaKbYnnR)ak;cMNUlBnsrub.
cMNUlBnenAkgRbeTskMBugGPivDn_BwgEpkeRcInelIBnTMnij nigesva CaBiesselIBn BaNiCkmeRkARbeTs.
BnelITMnij nigesvamancMnYnBak;kNalKWBIrPaKbIncMNUlBnsrub kgRbeTskMBugGPivDn_ ehIymYyPaKbYnn
cMNUlBn)anmkBIBnBaNiCkm.
13>etIkMENTRmg;BneFVIeLIgedIm,IGVI?
cM> kMENTRmg;BneFVIeLIgedIm,I
-TImYy kMENTRmg;BnRtUv)anbegIteLIgsRmab;CMrujkMeNInesdkic nigkat;bnyGsm- PaBkgkarEbgEck
FnFan.
-TIBIr kMENTRmg;BnRtUv)aneFVIeLIgedIm,IRTRTg;esrPaBesdkic nigsRmab;begIncMNUlsa FarN.
14>etIktaGVIxH EdlnaM[mankMENTRmg;Bn?
cM> mUlehtuEdlnaM[mankMENTRmg;BnrYmman
- cMNUlminRKb;RKan;
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DY CHANDOEUN 088 895 2006
-RbeTskMBugGPivDn_PaKeRcInRtUvjaMjIedaynPaBsareBIBnruaMr: nigedayehdarcna- smetIkareKcevsBnnaM[manplvi)akGVIxH?
cM> kareKcevsBneFVI[ercrilmUldanBn RBmTaMgR)ak;cMNUlsaFarN. CagenHeTotRbPB TunEdleRbIkgkareKc
BnEdlminrYccMENksabnasgmeT. pyeTAvijebIBnBMuGaceKc)an kar pas;brfEdlTak;TgnwgBn GacbegInkar
elIkTwkcitedIm,IEbgEckFnFansaCafI.
16>cUrerobrab;edaysegbGMBIsanPaBcMNUlBnenAkm km4PaKrynp>s>senAqaM1996 nig8>6PaKrynp>s>senAqaM2000. kalenaHCag80%n R)ak;cMNUlBn srub
)anmkBIBnnaMcUl b:uEntYrelxenAkgkMLg qaM2010 )anbgajfaR)ak;cMNUlBn kgRsuksrubBn darmancMNayFM
Cagvij.
GKnaykdanBn darenAkm
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DY CHANDOEUN 088 895 2006
EdlGnuvteTAelIshRKasFn;tUcmancMENkticCag20 PaKryncMNUlBnsrub. ehtuenHrdRtUvGnuvtkMENTMrg;
Bn[manRbsiT PaB BiessRtUv[ mancMNUlBn ekIneLIgRbmaN1%Caerogral;qaM.
17>etIGKnaykdanBndarmanebsskmGVIxH?
cM>GKnaykdanmanebsskmeFVI[seRmckarGnuvtc,ab; nigbTbBatnanasIBIBn dardUcCa
-pl;esvaGkCab;Bn rYmmankarpl;Btman Gb;rM Bnl;ENnaM - GnuvtkmviFIcab;bgMedaykareFVIsvnkm karGnuvtviFankartwgTar nigGnuvteTasTN tamkarGnuvtnc,ab;
BndarcMeBaHGkCab;BnEdlmin)anRbRBwtRtwmRtUvtamc,ab;
- RbmUlcMNUlBn nigbg;R)ak;BncUlfvikaCatitamkarkMNt;nc,ab;
- pl;esva nigGb;rMGkCab;Bn edIm,IFanafac,ab;sIBIBndarRtUv)anGnuvt nigeKarBRtwmRtUvd
- GnuvtkmviFIcab;bgM[mankarTTYlxusRtUv nigesIPaBcMeBaHGkCab;BnEdlmineKarBc,ab; - GnuvteKalkarN_yutiFmkgkarGnuvtc,ab;sIBIBn dar edIm,IbegInCMenOTukcitcMeBaHrd)al sareBIBn - bnykarcMNayrbs;rd)alsareBIBnkgkarerobcMkmviFI nigkicdMeNIrkarrbs;xnedIm,IeFVI [manPaBsamBa
cMeBaHtRmUvkarepSg
- begInsmtPaBcMeNHdwgdl;mnIBndarCaRbcaM
- begInRbsiTPaBkgkarRKb;RKgtamryeKalneya)ay kicdMeNIrkarkargar nigRbBn kargarEdlmanPaB
c,as;las; TMenIb niigkarTTYlxusRtUvxetIGKnaykdanBndarmanParkicGVIxH?
cM> Parkicrbs;GKnaykdanBndarmandUcteTA
- erobcMeKalneya)aysareBIBn nigkarRbmUlBnRKb;RbePTbg;cUlfvikard
- erobcMesckIRBagc,ab;lixitbTdannanasIBIBndarkMNt;bBaIrksarcaM)ac;nana niglixit yutikarEdlGkCab;
Bn bPak;garkat;TukRtUvkan;kab;frkSaTuk nigpl;CUnrd)alsareBIBn.
- kMNt;mUldanKitBnelIGkCab;Bn bPak;garkat;TukedayEpkelIkarGegt nigpMBtman. - KNna nigRbmUlR)ak;Bn R)ak;BnbEnm nigcMNUlepSg
- ksagkmviFI nigGnuvtkargarsvnkmcMeBaHGkCab;Bn
- TTYlbnkshRbtibtkarN_GnrCatikgEpkBndar
- GnuvteTasTN tamc,ab;cMeBaHGkCab;Bn nigPak;garkat;TukEdlelIsc,ab;Bnda
- cUlrYmerobcMKeRmagfvikaCatiRbcaMqaM edIm,IbBaleTAkgesckIRBagc,ab;sIBIhirBavt sRmab;karRKb;RKgRbcaM
qaMnImYy.
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DY CHANDOEUN 088 895 2006
19>etImanmeFa)ayGVIxH edIm,IBRgwgsmtmanbeckeTsrbs;GKnaykdanBndar?
cM> meFa)ayedIm,IBRgwgsmtPaBrbs;GKnaykdanBndarrYmman
- BRgwgsmtPaBmnIBndar[mancMeNH nigCMnajTak;TgeTAnwgTsSnTanBndar eKal-neya)ayBndar
TMnak;TMngrvagBn nigGefrm:aRkUesdkicnana RBmTaMgeKalkarN_ snisBaa nigbBaaBnenAelIBiPBelak.
- GPivDn_smtPaBsabnkgkarviPaK nig):an;RbmaNcMNUl BakrN_ nigbegIteKalneya )ayBn.
- begItRbPBBtman nigpl;BtmanGMBIRbBnBn. 20>etImnIsvnkmBndarRtUveFVIdUcemcedIm,ICYybegInR)ak;cMNUlBn?
cM> bcb,nmanPstagCaeRcInbgajfa manshRKasCaeRcIn)anRbkasfa RtUvmankarvay tmeLIgvijnUvGK
naykdanBndar cMeBaHkarRbmUlcMNUl-cMNayrbs;shRKas. RbkarenH
)aneFVI[rd)at;bg;cMNUlBn mYycMENkFM. RbkarenHTamTar[mankarBRgwgkarGnuvtc,ab; Biesskargarrbs;mnI
svnkmBn darEdlmantYnaTIRtYtBinit nigvaytmelIkarRbkascMnUl cMNay ehIyCMruj[mankarhUtBn
nigkardak;BinycMeBaHshRKasEdl)anRbRBwtpyeTAnwg c,ab;;sIBIsareBIBn nigc,ab;Bak;Bn dTeTot.
mnIsvnkmBn darKYrmanEpnkar svnkmtamshRKas viFIsaskgkareRCIserIsGkCab; Bn EdlRtUveFVIsvnkm
Bndar nigbeckeTsCak;lak;nana edIm,IBinitemIlelITinny eFVIkarRsavRCav nigviPaK eFVIEpnkarepgpat; nigRKb;
RKghaniPy. CamYyenH mnIsvnkmBn dar RtUvRbkan;xab;nUvkarGnuvtc,ab;sareBIBn nigc,ab;Bak;Bn nana ehIy
BRgwgsmtPaBrbs;xn bEnmeTotcMeBaHkarRtYtBinit nigvaytmeTAelIkarRbkascMNUlcMNayrbs;shRKas.
21> cUrerobrab;RbePTeQaHBnda[)any:agticdb;?
cM>BnmaneRcInRbePTdUcCaBnelIR)ak;ebovtSn_BnelIR)ak;cMeNjBnGb,brmaBnkat;TukGakrBiessGakrelItm
bEnm GakrelIplrbr GakrbMPWsaFarN Bn ):atg; BnelIdIFImin eRbIR)as; BnRbfab;Rta BnelIekrmrtk.l.
22>etIRkumRbwkSaXuM-sgat;)anfvikamkBINa edIm,IeFVIkarGPivDn_XMu-sgat;rbs;xn?
cM> - XMu-sgat;manFnFanhirBavt nigRTBsm,tipal;xn
- XMu-sgat;mansiT iTTYlcMNUledaypal;Edl)anmkBIcMNUlsareBIBn cMNUlsareBIBn nigcMNaykRmepSg.
BnenHrab;bBalBndIFI BnelIGclnRTB nigBn dIkarCYl.
- kgkrNIRksYgesdkic nighirBavtRbmUlcMNUlpal;rbs;XMu-sgat; karRbmUlcMNUlenH RtUveFVIkgnamXuM-
sgat;.
-RbePTkMritnigrebobrbbnkarRbmUlsareBIBn cMNUlminEmnsareBIBnnigkRmesvaepSgxagelIenHRtUvkMNt;
edayc,ab;. m:ageTotXuM-sgat;mansiT iTTYlnUvFnFanviPaCn_BI cMNUlrdsRmab;fvikarbs;xn.
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DY CHANDOEUN 088 895 2006
1> dUcemcEdlehAfaesdkic?
cM> esdKWCasMNMunTMnak;TMngplitkm kareRbIR)as; karedaHdUr nigkarEbgEcgFnFankg sgm. BakenHGacCakM
Nt;GMBIGtsBaaNvisy nigvas;TMhMesdkicmYy.
]TahrN_ esdkic]sSahkm esdkicksikm esdkicCnbT. EtebIeyIgniyayGMBIesdkic- Cati esdkictMbn;
nigBiPBelakKWesdkicCati < esdkictMbn; < esdkicBiPBelak.
esdkicKWCakmvtsikSa bCaviTasas ]TahrN_ viTasasesdkic esdkicneya)ay EdlenATIenHesdcg;
bBaak;GMBIkmvtsikSa bCaviTasasEdlsikSaBITMnak;TMng kgsgm. besdKWCakarsikSaBICeRmIsnkarEbgEck
FnFanEdlmanedaykRm[manRbsiTiPaB edIm,IbMeBjesckIRtUvkarrbs;mnusS. FnFanesdkicman FnFan
mnusS BlkmFmCatidI Er: Twk>>> mUlFn luy nigshRKinPaB eTBekasl CMnaj Can;x etIRbeTskm RbeTskm CaskmPaB nigmeFa)ayepSgrbs;rd kgdMeNIrkareKogKrrkcMNUl nigkarTUTat;elI cMNayrbs;xn. eBalKW
elIkkMBs;RbsiTiPaBcMnUlcMNayehIycMnay RbkbedayvacarNkm rYmcMENkeFVI[esdkicmankarrIkceRmIn man
karvivDn_RbkbedaycIrPaB nigsmFmedayman plb:HBal;tictYc elIskmPaBesdkic nigCIvPaBrs;enArbs;Rb CaBlrd. skmPaB nigviFan karhirBavtsaFarN karerobcMlixitbTdanBak;Bn nigBnGakrkarRKb;RKgcMnUlcM
Nay saFarN karerobcMR)ak;ebovtSn_ sRmab;mnIraCkar karRKb;RKgrtnaKar karlTkm karRKb; RKgkMcIkg
nigeRkARbeTs karFanar:ab;rg karsnSMkgRsuk karerobcMmUlniFicUlnivtSn_ nigkar elIkTwkcitvinieyaKTunCaedIm.
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DY CHANDOEUN 088 895 2006
4>dUcemcEdlehAfaeKalneya)aysareBIBn?
cM>sMedAelIkarykBnnigviFIrkcMnUlepSgeTotrbs;rdnigcMNayedayEbgEckFnFanesdkickgeKalbMNgCMruj[
mankMeNInesdkic RbkbedaycIrPaB nigsmFm. edIm,IelIkkmRbsiTPaBnkarRKb;RKg nigeKogKrcMnUl
2>kareFVIvicarNkmcMNay KWEbgEckcMNayfvikardrvagkareRbIR)as; nigkarvinieyaKsa-FarN[)ansmRsb.
eKalneya)aysareBIBnrbs;RbeTsmYy KYrmaneKaledACaeKalkarN_cMnYn4KW
- karEbgEckFnFan
- esrPavUbnIykm kickMenIn nigkarEckcaynR)ak;cMNUlnRTBsm,ti[)anesIrKa. tamryBn nigcMNay
saFarN rdaPi)aledIrtYnaTIsMxan;kgkarEbgEckbNaFnFanenAkg esdkic CMruj nigminCMruj ExSrsgVak;plitkm
[ekIn bminekIneLIg. BncMNaysaFarN nigskm nigskmPaBeTotrbs;rdaPi)albnab;mk nigkMNt;smamaRt
plitplCatisrub b plitplkgRsuksrubEdlbegIteLIgedayvisysaFarN.
5>dUcemcEdlehAfafvikaCati?
cM> manlkNCak;lak;BIeRBaHfvikaRtUv)anrdsPaGnumt ehIyqHbBaaMgkmviFIneya)ayrbs; rd. fvikaCa]bkrN_
hirBavtrbs;rd qHbBaaMgskmPaBesdkic eRBaHfafvikavivDn_fak;eLIg cuHtamesdkic ehIykman\TiBleTAelI
esdkicvijpgEdr. dUecHfvikaminEmnRtwmEtCa-ksarsRmab;kt;RtarebobKNenyenaHeT. fvikaebskmmYy
c,as;las;KWeFVIvicarNkmkg karGnuvt nigkareRbIR)as;meFa)ayhirBavtEdlTTYl)an ebIcMNUlsareBIBn
cMNUlminEmn sareBIBn nigcMNUlmUlFn. fvikardaPi)alKWCakar):an;sannUvcMNUlnigcMNayrbs;rdsrab;qaM
bnab;Edl ]TisPaBedayrdmnIhirBavtenA cMeBaHmuxsPa bGgkarnItibBati edIm,IsMukarGnumt.
fvikaCa]bkrN_mYydcaM)ac;sRmab;[rddwknaMneya)ayesd nighirBavt)anRtwmRtUvnig jauMg[rdkab;Cab;nUv
karRbRBwteTA nigGnuvtkmviFIneya)ayrbs;xn)anxab;xn. fvikaman tYnaTImYycMnYndUcCa tYnaTIpt;pg;FnFan
edaykMNt;tamGaTiPaB tYnaTIEbgEckedayeprFn-Fan tammeFa)aycMNUl nigcMNay nigtYnaTIesrPaBPavUb
nIykmnm:aRkUesdkicEdlrkSa [)antulPaBCamUldanTaMgLay.
6>etIm:aRkUesdkicCaGVI?
cM> m:aRkUesdkicKWCakarsikSaTaMgmUlEdlBinitemIlGMBIplitkm PaBmankargareFVIGnIkmPaB kareRbIR)as;
nigkarvinieyaK kRmitfCaTUeTA{GtiprNa} tRmUvkar nigkarpt;pg;srub.
8>etImIRkUesdkicCaGVI?
cM> mIRkUesdkicKWCakarsikSaGMBI\riyabT nigkareFVIesckIsMerccitrbs;buKlmak; RkumRKYsar nImYy.
9>etIkarerobcMdMeNIrkarfvikaCatieFVIeLIgy:agdUcemcxH?
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DY CHANDOEUN 088 895 2006
cM> dMeNIrkarerobcMfvikaCati
- Ex3-6 rMlwkBinitfvika nigeKalneya)ayGPivDn_Cati
- Ex7-9 eFVIEpnkarBIRksYg bsabn
- Ex10-12 GnumtkgcMenamRksYg-sabn GnumteTAKNrdmnI
- Ex12 GnumteTArdsPa nigRBwTsPa.
10 etImIRkUesdkic nig m:aRkUesdkicxusKadUcemc ?
cM/ PaBxusKarvagmIRkUesdkic nig m:aRkUesdkicxus KWGefrEdlRtUvsikSa.
mIRkUesdkic sikSafedImTabfGgr eFobnwgfTMnijepSgeTot cMENk m:aRkUesdkic sikSaBIkMritfmFm
EdlKNnaedayrab;bBalRKb;TMnij nig esvaeRbITaMgGs; PaBxusKamYyeTotKWkarsnti. kgkarsikSamIRkU
esdkiceK[R)ak;cMNUlrbs;xnedIm,ITijTMnijepSg cMEnkkarsikSamIRkUesdkicvij kRmitnR)ak;cMNUlsrub b
cMnayKWsitenAeRkamGefrsMxan;EdlRtUvsikSa eRkABIenHmIRkUesd nigm:aRkUesdkicsikSaGMBITidPaBesdkicepSg
Ka. karsikSaGMBITIpSarTMnij bTIpSarBlkmEtmYyRbePTCakarsikSakgkRmitmIRkUesdkic.
11> etIRbBnesdkicmanb:unan? cUrerobrab;.
cM> RbBnesdkicmanbIKW esdkicTIpSaresrI esdkicbBaar besdkicEpnkar nigesdkiccRmuH
-esdkicTIpSaresrI kmsiTelIFnFanesdkicmYyPaKFM sitenAkgrgVg;karRKb;RKgrbs;EpkkCnEdlCarUbvn
buKl nignItibuKl. edayELkynkarRKb;RKg nigsRmbsRmYlEpkTaMgRsugelIynkarTIpSarEdltagRTwsIkasSik
ehAfaCaesdkicEdleFVIniytkmedayxng. RbBnesdkicenH esckIsRmccitkgkarEbgEckFnFanKWCaesrIPaB
rbs;Pak;garesdkic CakarBitesrIPaBenHGaRsyeTAnwgesckIRtUvkar nigkarpt;pg;kgsgmesdkic. BIeRBaHmun
nwgplitrbs;GVImYy Pak;garesdkicEdlCaplitkrRtUvsikSaesckIRtUvkarrbs;GtifiCn bGkeRbIR)as;. krNIenH
skmPaBplitkm karpas;br nigkareRbIR)as;TMnij nigesvaCaTUeTARtUvmanesrIPaBbribUrN_. kgRkbxNesdkic
enH Pak;garesdnImYyRKb;RKgedayxngnUvGtRbeyaCn_pas;xn nigRbwgERbgeFVI[skmPaBGaCIvkmrbs;xn
kan;EtRbesIreLIgtamrykarRbkYtRbECg.
-esdbBaarrdmankmsiTielIFnFan nigktaplitesIrEtTaMgGs; ynkarRKb;RKg nigsRmbsRmYlEpkelImUl
danEpnkarrbs;rd mannyfadMeNIrplitkmsitenAeRkamkarkarBarrbs;rdesIrEtTaMgGs;. dMeNaHRsayFMTak;
TgeTAnwgplitkm karRKb;RKg karEbgEckFnFanepSgRtUvsitenAeRkamkarkMNt;rbs;rd. shRKasCakmsiTi
rbs;rddUecHskmPaBrbs;Pak;garesdkicTaMgkgplitkm karEbgEckRBmTaMgkarpas;brTMnij nigesvasitenA
eRkamkarRtYtBinitnwgRtUvGnuvttamEpnkarrbs;rd.
niyayrYmEpnkarplitkmrbs;shRKasnImYyRtUvcat;Ecg nigRtUtBinit nigGnuvttamEpnkarrbs;rdEdlman
RkumRbwkSaEpnkarCatMNag ehIyCaTUeTAEpnkarTaMgenHCaGkkMNt;cMeBaHshRKasnImYyBIbrimaNKuNPaB
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DY CHANDOEUN 088 895 2006
brimaNKuNpl nigetIRtUvplitGVI? plitdUcemc? sRmab;nrNa? cMnYnb:unan? kgfb:unan? dUecHsmamaRtbrimaN
plitkmrvagTMnijvinieyaK nigTMnijeRbIR)as;sRmab;RbCaBlrdRtUv)anRKb;RKg nigkMNt;edayEpnkarrd.
-esdkiccRmuHynkarrd nigynkarTIpSarmantYnaTIsMxan;dUcKakgdMeNaHRsaybBaafaplitGVI?plitdUcemc?
plitsRmab;nrNa?kgkarGnuvtkngmk RbBnesdkiccRmuHeRcInsitenAcenaHCaesdkiccRmuHEbbTIpSar besdkic
cRmuHEbbesdkicbBaar. ]TahrN_ esdkicshrdGaemrikCaesdkiccRmuHEbbTIpSarBIeRBaHfaenAkgskmPaB
esdkicCaeRcIn EpkkCnedIrtYsMxan; ehIyskmPaBmYycMnYneTotdMeNIrkaredayrdxng tamrykarGnuvtbT
bBatiepSg karykBn nigkar]btmCaedIm CagenHeTotrdmantYnaTIskmkgkareRbIR)as;]bkrN_m:aRkUesdkic
EdlmanenAkgdsRmab;sRmbsRmYlkgdMeNIrkarGPivDn_esdkicdUcCa eKalneya)aysareBIBnsRmab;rkSaesr
PaBnkarpt;pg; nigCRmujkMeNInesdkicRBmTaMgpg;pg;TMnij nigesvasaFarN CaBiessTMnij nigesvaEdlGvt-
manenAkgTIpSar bmancMnYsrd. tamryenHkareFVIGnraKmn_rbs;rdGacEksRmYl nigbMeBjcenaHxVHxatnUvynkar
TIpSar nigedIm,IeprskmPaBTaMgenH[kayCaskmPaBmanRbeyaCn_sRmab;sgmCatiTaMgmUl.
esdkicGtItshPaBsUevot nigbNaRbeTsenAGWur:ubxagekItmanlkNCaesdkiccRmuHEdr EtEbbesdkicEpn
kar. kgkrNIenHBitEmnEtGVITaMgkmsiTFnFanesdkic karerobcMEpnkar karGnuvtn_ nigkarRtYtBinit sitenA
kgkNab;drbs;rd b:uEnkgkarGnuvtCak;Esg esdkiccRmuHEbbbBaarenHeCosminputBIkareRbIR)as;ynkarTIpSar
enaHeTeBalKWenAEtmanesssl;kmsiTkCnelIFnFanesdkicmYycMnYn. bcb,nkUer:xageCIg nigRbeTsKuy)a
Gacct;faCaesdkiccRmuHEbbbBaar.
13> etIhirBavtsaFarNCaGVI?
cM> CaskmPaB nigmeFa)ayepSgrbs;rdkgdMeNIrkareKogKrrkcMnUl nigkarTUTat;elIcMNayrbs;xn eBalKW
elIkkm etIRksYghirBavtmantYnaTIdUcemcxH?
cM> mantYnaTIRKb;RKgR)ak;kmI nigrkSaTunbRmugCarUbiybNsRmab;Tb;sat;nPaBfvikatamrykarbegIncMNUlsar
eBIBn nigminEmnsareBI nigkarkat;bnycMNay.
15> etIeKalneya)ayBnmaneKalbMNgGVIxH?
cM> edIm,IRbmUlfvikasRmab;RTRTg;karGPivDn_esdkic nigkarpl;esvasaFarNcMeBaHsgm. eKalbMNgepSgeTot
KWCRmujkarEbgEckeLIgvijnUvral;cMnUl nigEktRmUvGsuRkwtPaBTIpSar.
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DY CHANDOEUN 088 895 2006
16. ? . ( ) ( .......) ( ) ( ) 17. ? . ( ) 18. ? .
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DY CHANDOEUN 088 895 2006
19. ? .
1. 2.
20. ? .
1. 2. 3.
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DY CHANDOEUN 088 895 2006
21. ? . ( ) ( ) 22. ? . 23. ? . , ( ) 24.
a. b. c. d.
25.
o o o
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