us - zbirka zadataka iz računovodstva.unlocked

7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked

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FAKULTET ZA TURISTI^KI I HOTELIJERSKI MENAXMENT

BEOGRAD

Doc. dr Zoran Petrovi}Kosana Vi}entijevi}

Nemawa Stani{i}

ZBIRKA ZADATAKAIZ

RA^UNOVODSTVA

Beograd, 2008.


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ZBIRKA ZADATAKA IZRA^UNOVODSTVA

Autori:Doc. dr Zoran Petrovi}Kosana Bi}entijevi}Nemawa Stani{i}

Recenzent:Prof. dr Milovan Stani{i}

Izdava~:UNIVERZITET SINGIDUNUMFAKULTET ZA TURISTI^KI I HOTELIJERSKIMENAXMENTBeograd, Danijelova 32

Za izdava~a:Prof. dr Milovan Stani{i}

Tehni~ka priprema:Novak Wegu{

Dizajn korica:Aleksandar Mihajlovi}

Godina izdawa:

2008.

Tira:200 primeraka

[tampa:^UGURA print, Beogradwww.cugura.co.yu

ISBN: 978-86-7912-043-4


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I


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1.

1.1.

1.1.1.

. 1.1. ( 20X3.

) 800.000,00 . . 400.000,00 . ( 80,0000 . = 1 ), 800.000,00 . 12 . 400.000,00 . .

2. 31.12.20X3. . 31.12.20X3. 82,0000. = 1 .

3. 20X4. () .

. 2.1. ( 20X3. )

5.000,00 ( 80,0000 . = 1 ), 10.000,00 12 . 400.000,00 . .

2. 31.12.20X3. . 31.12.20X3. 79,0000. = 1 .

3. 20X4. . 82,0000 . = 1 .

. 3.1. ( 20X3. )

400.000,00 . ( 80,0000 . = 1 ), 640.000,00 . 12 . 400.000,00 . .

2. 31.12.20X3. . 50.000,00 .

3. 20X4. 590.000,00 . ( 81,0000 . = 1 ,


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8

10.000,00 ). .

1.1.2.

. 1.1. ( 20X3.

) ( ) 40.000,00 . ( 500,00 ), 3.000.000,00 . - ( ) 250,00

12 ( 80,0000 . = 1 ).

2. 31.12.20X3. 82,0000 . = 1 .

3. 20X4. 31.12.20X3. 250,00 ( 79,0000 . =1 ).

1.1.3.

. 1.1. ( ) . 100.000,00 . . () .

2. () 3.000,00 .

1.1.4.

. 1.1. . 600.000,00 . . 2 100.00,00 . 200.000,00 .

. 2.1. 100% 500.000,00

600.000,00 . 70% , .


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1.2.

. 1. 1. 200.000,00 .

:- 5%,- ,- 4 - 36.000,00 . .

2. .

2.

. 1.1. 20.000,00 . () .

.2. ()

20.000,00 .3. 5.000,00 . () .

.4. ()

5.000,00 .

. 2.1.

20.000,00 . ( 3.600,00 .) 2.000,00 .

2. 1.800,00 .3. 8.000,00 .4.

2.000,00 .

3. ( )

3.1.

. 1. 1. . ""

40.000,00 . ( 7.200,00 .). 4 . .


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3.2.

3.2.1. ( )

. 1.1. .

300.000,00 . 100.000,00 . () . 118.000,00 . ( 18.000,00 .).

2. ( ) 177.000,00 . ( 27.000,00 .).

3.

2.000,00 .4. ()

( . 3.) .5. ( )

354.000,00 . ( ) - ( 54.000,00 .).

6. () .

7. () ( )

10.000,00 .8. 2.000,00. .

9. .

3.2.2.

. 1.1. . 11.800,00 . (

1.800,00 .).2. .

300.000,00 . .

3. 5.000,00 . .


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3.2.3.

. 1.1. . 1.000.000,00 .

() 2.000,00 . . 20 . 10.000,00 .

3.3. 3.3.1.

. 1.1.

23.600,00 . ( . 6). 23.600,00 . ( 3.600,00 .).

2. . 43. 25.000,00 . ( 4.500,00 .).

3. . 50. 3.540,00 . ( 540,00 .).

4. . 8. 1.180,00 . ( 180,00 .).

.5. () .

3.3.2.

. 1.1. . 200.000,00 . (

18%). 2.360,00 . ( 360,00 .). 400.000,00 . :) , ,

) .


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44..

4.1.

. 1.1. 118.000,00 .

18% 18.000,00.

2. 118.000,00 .

4.2.

. 1.

1. 60.000,00 . ( 18% 10.800,00 .).

2. () .

4.3.

. 1.1. "" ""

:

- "" "" 10.000,00 .- "" "" 9.000,00 .- 1.000,00 . "" ""

() . :- ""- "".

55.. 5.1.

. 1.1.

100.000,00 . ( 18.000,00.). 7.080,00 . ( 1.080,00 .) 3.000,00 ( ). .


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2. 10.000,00 . ( 1.800,00 .). 1.000,00 .

2.000,00 ( ).

3. 40.000,00 . .

4. 37.760,00 . ( 5.760,00 .) ( ).

5. . 5. . 1. 100 "X" ( ) 95,00 . . .

2.000,00 .6. . 7. "X" 1.180,00 . ( 180,00 .).

5.2.

. 1.1. .

30.000,00 .2. 5.400,00 .

5.3.

. 1.1.

20.000,00 ( 3.600,00 .).

2. 15.000,00 .

3. . 20.000,00 . ( 3.600,00 .).


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14

5.3.

. 1.1.

25.000,00 . ( 4.500,00 .). .

. 2.2.

40.000,00 . ( 7.200,00 .). .

66..

66..11..

. 1.1. 1.200 " 10"

2,00 ./.2. . 4. . 2.000 "

10" ( ) 2,20 ./.3. . 1. 10. . 1.

500 " 10".

4. . 3. . 3. 1.000 " 10" 2,30 ./ ( ).

5. . 2. 1.200 " 10".

66..22..

. 1.1.

5.000,00 . ( 9.000,00 .).

2. 1.000,00 . . ( 180,00 .).

. 2.1. 70.000,00 . (

12.600,00 .).

. 3.1. 15.000,00 .

1.000,00 . ( 2.880,00 .).

500,00 . ( 90,00.).


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15

. 4. 1. 2.000,00 . (

360,00 .).2. 1.000,00 . (

80,00 .).

66..33..

. 1.1. 40.000,00 .2. ()

. 2.

1. 20.000,00 . :

..

1. 20.000,002. (20% . . 1) 4.000,003. (1-2) 16.000,004. (20% . . 3) 3.200,00

5. (22% . . 3) 3.520,006. (1-4-5) 13.280,00

7. (2% .. 1) 400,00

2. .

. 3.1. 10.000

40%... 1. 10.000,002. 1,336898403. 13.368,984. (40% .. 3) 5.347,595. (3-4) 8.021,39

6. (20% . .5) 1.604,27

7. (22% . . 5) 1.764,71

8. (3-6-7) 10.000,002. .


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. 4.1. .

15.618,02 . () .

:

1. 18.592,882. (1 x 20%) 3.718,583. 14.874,304. (3 x 20%) 2.974,86

5. (1-4) 15.618,02

. 5.1.

4.000,00 .2. :

- 3 : 1 400,00 . 3 600,00 ,

- 1.500,00 ,- 4.000,00 ,

.

66..44..

. 1. 1.

10.000,00 ., 7.000,00 ., 3.000,00 .

. 2. 2.

. 5 , 10.000,00 .

. 3. 1.

. 202.000,00 , 5 , 10.000,00 .


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17

66..55 ..

. 1. 1. 10.000 12 .

3.000.000,00 .2. "" ...

. 900.000,00 . . 162.000,00 .

3. 2.100.000,00, 1.000.000,00 .

4. . 2.000.000,00 .

5. "" ... 1.600.000,00 . . 288.000,00 .

6. . .

66..66..

. 1.

1. 30.000,00 . ( 5.400,00 .).

2. 15.000,00 . ( 2.700,00 .).

. 2. 1. 10.000,00 .

( 1.800,00 .).

. 3. 1. () 500,00 .

. 4. 1. 10.000,00

. () .

. 5. 1.

10.000,00 .


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18

2. 1.000 1 ( 40,00 .).

. 6.

1. 15.000,00 .

. 7. 1. 2.000,00 .

( 360,00 .).

77.. ,,

. 1. 1. :

511 400.000,00513 100.000,00520 150.000,00521 10.000,00522 40.000,00523 10.000,00532 20.000,00535 20.000,00540 30.000,00541 1.000,00550 4.000,00551 10.000,00

: 795.000,00

9 : 690.000,00 .

, 105.000,00 . , .

2. 500.000,00 .( . 1.).

3. 500.000,00 . ( .1.).

4. . 1. 70% 700 . ""

( ).


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19

5. 500 "" 375.000,00 . ( . 1. . 1.). 18%.

6. ""

700,00 . .7. 300 "" ( . 2.).

8. 300 "" 225.000,00 . ( . 2. . 2.). 18%.

9. .10.

.

88..

88..11..

. 1. 1. 2.000 0.2

10,00 . . 1.000 0.2 15,00 . . ( . 1; 6.300,00 .).

1.000,00 . ( . 2; 180,00 .). .

20% .2. 10%.

2.000 . .3. . 2. . 2. 1.300 .

( 13,57 ./). 3.175,38 .

4. () . 2. (

// . 9.).5. .

8.2.

. 1. 1. ( . 33.) 100

120,00 ./, 400 1 50,00 ./. 80 . 0,6

22,00 ./. . 4. 1.180,00 . (


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20

180,00 ; ). 20%, 20% 10% ( ). .

2. () 22.897,00 . - 22.650,50 . 18% 246,50 . 8%.

3. .4. 50 160,00 .

100 75,00 . .

99..

. 1. 1. 30.000,00 .

26.000,00 . 5%. 5.130,00 .

2. () 28.500,00 .

3. 2% ( ), , .

.

. 2. 1. 2004.

12.000,00 .2.

:

..

-

1. "" ...

10.000,00 8.000,00

(" ", . 3/2004)

2. ""... 20.000,00 20.000,00

( .56/66/2004)

28.000,00 209 12.000,00

16.000,00


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21

3. "" ... .

4. :

..

1. "" ...

10.000,00 4.000,00

2. "" ...

10.000,00 10.000,00 ( .5/66/2005)

14.000,00 209 28.000,00

14.000,00

10.

. 1. 1. " " (

60.000,00 . 4.800,00 .). () .

.

2. "" 30.000,00 . ( 5.400,00 .). 01. 20x5. 31. 20x6. . 20x5. .

. 2. 1. .

3.000,00 . , . . .

2. .3. .

9.000,00 . 1.620,00 . .


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22

. 3.1. .

10.000,00 ., 3 .

.2. () 30.000,00. 5.400,00 .

. 4. 1. .

2.500,00 . , . 7.500,00 , 1.350,00 .

2. .3. .

11. ,

. 1. 1.

5.000,00 .

. 900,00 .

12.

. 1. 1. 31.12. :

501 650.000,00520 48.000,00

521

45.000,00

540 25.000,00555 800,00556 30.000,00562 4.000,00

590

3.000,00


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23

2. 31.12. :

602 850.000,00

612

100.000,00

662 3.000,00

690

10.000,00


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24


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25

II


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26

. 1.

"" . 01. 12. 2005. . :

0220 60,000.00 0.00

0229

0.00 10,000.00

0230 100,000.00 0.00

0239 0.00 20,000.002410 20,000.00 6,000.00

243 500.00 0.002020 20,000.00 10,000.00

433 10,000.00 20,000.00101 30,000.00 10,000.00120 ? 0.00303 0.00 ?

414 0.00 40,000.00511 ? 0

: ? ?900 0.00 12,000.00

960 10,000.00 0.00

969

2,000.00 0.00

: 12,000.00 12,000.00

:: "" 1.00/, 2,500 . ""

. .

0. .1. . 5 . 4 10,000

1.30 / + 18% . . 5 1,000.00 + 18%.

2. 15,000.00 . ( 14%, 17,9% 17,9%). . 5


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27

. 9 .

3. . 7 15,000 .

4. 13,000 ( . 3). . 1. . 1. 14,000 4.00 /. + 18% .

5. . 2. . 300.00 , .

6. 250.00 . ( . 3).

7. . 1, 2,000.00 + 18% ,

.8. ( 10%), ( ) . 3.50. .

9. .10. .

10%.

..

0. : 292,500.00 292,500.001. 101 14,000.00

270

2,520.00

433 16,520.00 . 5. . 4.

2. 520 () 15,000.00

521

2,685.00

450 ,

10,215.00

451

2,100.00

452 -

2,685.00

453 2,685.00


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28

..

2. 451 2,100.00

452 2,685.00

453 2,685.00

2419 10,215.002410 17,268.00

3. 511 17,000.00

101 17,000.00 . 7

4. 2020 66,080.00

470 10,080.00

612 56,000.00

. 35. 243 10,215.00

2419 10,215.00 . 2

5. 221 300.00243 300.00

. 25. 450 10,215.00

243 10,215.00 . 2

6. 529 250.00243 50.00

221 300.00 . 3

7. 2410 66,080.002020 66,080.00

. 67. 150 2,360.00

2410 2,360.00

. 67. 272 360.00

150 360.00

9. 631 . . . 7,333.67

120 7,333.67

10. 710 44,935.00590 44,935.00


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29

..

10 690 48,666.33710 48,666.33

10 710 3,731.33714 3,731.33

10 714 3,731.33

720 3,731.33

10 720 3,731.33723 3,358.20721 373.13

10

723 3,358.20341 3,358.20

10 721 373.13481 373.13

9 .

.

0. :4. 960 52,000.00

950 52,000.00 . 3

4. 980 56,000.00960 56,000.00

. 98. 982 4,493.50

950 40,441.50902 44,935.00

8. 950 11,558.50

969

11,558.50

8. 969 . 8,224.83

980

8,224.83


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30

0220 -

.. 0. 60,000.00 0.00 60,000.00

0229 - .. 0. 0.00 10,000.00 -10,000.00

0230 - ..

0. 100,000.00 0 100,000.00

0239 - .. 0. 20,000.00 -20,000.00

101 - .. 0. 30,000.00 10,000.00 20,000.001. . 4 14,000.00 34,000.003. . 7 17,000.00 17,000.00

120 - .. 0. 12,000.00 12,000.009. 7,333.67 4,666.33

150 .. 7a. . 6 2,360.00 2,360.007. 360.00 2,000.00

2020 - .. 0. 20,000.00 10,000.00 10,000.004. . 3 66,080.00 76,080.007. . 6 66,080.00 10,000.00


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31

221- .. 5. . 2 300.00 300.006. . 3 300.00 0.00

2410 - .. 0. 50,000.00 6,000.00 44,000.002a. . 5 17,26800 26,732.007. . 6 66,080.00 92,812.007. . 6 2,360.00 90,452.00

2419 - .. 2a. . 5 10,215.00 10,215.005. . 2 10,215.00 0.00

243 - .. 0. 500.00 500.005. . 2 10,215.00 10,715.005. . 2 300.00 10,415.00

5. . 2 10,215.00 200.006. . 3 50.00 250.00

270 .. 0. 2,520.00 2,520.00

272 ..

7. 360.00 0.00

303 - .. 0. 0.00 176,500.00 -176,500.00

341- .. 10. 3,358.20 -3,358.20


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32

413 - .. 0. 40,000.00 -40,000.00

433 - .. 0. 10,000.00 20,000.00 -10,000.001. . 5

16,250.00 -26,250.00

450 - , .. 2. 10,21500 -10,215.005. . 2 2,500.00 0.00

451 .. 2. 2,100.00 -2,100.002a. . 5 2,100.00 0.00

452 - ..

2. 2,685.00 -2,685.002a. . 5 2,685.00 0.00

453 .. 2. 2,685.00 -2,685.002a. . 5 2,685.00 0.00

470-

.. 4. . 3 10,080.00 -10,080.00

481- .. 10. 373.13 -373.13


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33

511 .. 0. 10,000.00 0.00 10,000.003. . 7 17,000.00 27,000.00

520 - () .. 2. 15,000.00 15,000.00

521 - .. 2. 2,685.00 2,685.00

529 - .. 6. . 3 250.00 250.00

590 - .. 10. 44,935.00 -44,935.00

612- .. 4. . 3 56,000.00 -56,000.00

631 - .. 9. 7,333.67 7,333.67

690-

.. 10. 48,666.33 -48,666.33

710 - .. 10. 44,935.00 44,935.0010. 48,666.33 -3,731.3310. 3,731.33 0.00


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34

720 - .. 10. 3,731.33 -3,731.3310. 3,731.33 0.00

714 - .. 10. 3,731.33 -3,731.3310. 3,731.33 0.00

723 - .. 10. 3,358.20 -3,358.20

10. 3,358.20 0.00

721- .. 10. 373.13 373.1310. 373.13 0.00

9

900 - .. 0. 12,000.00 -12,000.00

902 - .. 8. 44,935.00 -44,935.00

950 -

.. 4. . 3 52,000.00 -52,000.008. 40,441.50 -11,558.508. 11,558.50 0.00

960 - .. 0. 10,000.00 10,000.004. . 3 52,000.00 62,000.004. . 9 56,000.00 6,000.00


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35

969 - .. 0. 2,000.00 2,000.008. 11,558.50 -9,558.50

8. 8,224.83 -1,333.67

980 - .. 4. . 9 56,000.00 56,000.008. 8,224.83 47,775.17

982 - ..

8. 4,493.50 4,493.50

" "

.

.

.

.

.

. .

.

0. 30,000 10,000 20,000 1,00 30,000.00 10,000.00 20,000.00

1. .4. 10,000 30,0001,133 14,000.00 34,000.00

3. . 7. 15,000 15,000 1,133 17,000.00 17,000.00

""

.

.

.

.

.

. .

.

0. 2,500 2,500 4,00 10,000.00 10,000.00

4. .3. 13,000 15,500 4,00 52,000.00 62,000.00

4. .9. 14,000 1,500 4,00 56,000.00 6,000.00

:

1. . 1: 10,000 "" "" "" 14,000.00 . 13,000.00 . 1,000.00 + (2,340.00 + 180.00 =2,520.00 ) .


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36

, "".

2. . 2: :

..

1 15,000.002 (1 x 14%) 2,100.003 2,685.00

- (1 x 11%) 1,650.00- (1 x 6,15%) 922.50- (1 x 0,75%) 112.50

4 (1 - 2 - 3) 10,215.00

5 2,685.00- (1 x 11%) 1,650.00- (1 x 6,15%) 922.50- (1 x 0,75%) 112.50

6 (1 + 5) 17,685.00

3. . 3: . (): = 34,000.00 . : 30,000.00 = 1.133333 . 34,000.00 ., 30,000.00 "". :15,000.00 1.133333 . = 17,000.00 . , "".

4. . 4: 13,000 "", 4.00 ./ 52,000.00 .

9 "". :-

( ) (56,000.00 . 18%),

- (14,000 4.00 ) .

950 - , . . .

8.


38/111

37

5. . 5: . 2, ( ) .

6. . 7: 66,080.00

. . 2,360.00 ., (

(360.00 ) , )

.7. . 8:

5:

511 27,000.00520 () 15,000.00521 T

2,685.00

529 250.00 44,935.00

90% 950 10% . .

96:

960 - 62,000.00 56,000.00 6,000.00969 - -

2,000.00 11.558,50 -9,558.50

96 64,000.00 67,558.50 -3,558.50

: ..

1,500 3.1108866 3.50

:


39/111

38

. .

1,500 3.11 4,666.33:

(. :)

4,666.33

( )- - - 6,000.00 - -

- -9,558.50

-3,558.50

, . 696 -

8,224.83

8. . 9: :

1-9 ..

1. ( 900) 12,000.00

2. 960 6.000,003. 969 -1.333,674. 96 4,666.33

5. - (4-1) -7,333.67

9. . 10: :

01.01. 31.12.2005.

-

,

1 2 3 4 5 6

.

I. (202+203+204-205+206)

20148,666.33

60 61 1. 202 56,000.0062 2. 203

630 3. 204631 4. 205 7,333.67

64 65 5. 206II. (208 212) 207 44,935.00

50 1. 20851 2. 209 27,000.0052 3. ,

210 17,935.0054 4. 211


40/111

39

,

1 2 3 4 5 6

53 55 5. 212III. (201 207) 213 3,731.33IV. (207-201) 214

66 V. 21556 VI. 216

67 68 VII. 21757 58 VIII. 218

IX. (213-214+215-216+217-218) 219 3,731.33

. - (214-213-215+216-217+218) 220

. 69 699 I. 22159 599 II. 222

III. (221-222) 223

IV. (222-221) 224

V. (219+223-220-224) 225 3,731.33

. (220+224-219-223) 226

. 227 373.13. (225-227) 228 3,358.20. (227-225) (226+227) 229


41/111

40

. 2.

O "" . 01.12.2005. :

.

0220 100,000.00 0.00

0229

0.00 2,000.00

0230 120,000.00 0.000239 0,00 10,000.002410 20,000.00 10,500.00

243 4,000.00 1,000.002020 20,000.00 5,000.00

270

4,000.00 0.00

433 7,000.00 15,000.00

430 1,000.00 5,000.00

472 0.00 1,000.00

1320 30,000.00 5,000.00

1329

1,000.00 6,000.00

722 2,000.00 0.00

501 4,000.00

602

5,000.00

470 900.00

302 0,00 ?

: ? ?

:

.. .

.

.

.

.

.

.

0. 30,000 5,000 25,000 1.00 30,000.00 5,000.00 25,000.00

: ""

0. .1. 5,000.00 .

5 . .


42/111

41

2. 9,000.00 . ( 14%, 17.9% 17.9%).

. 7 .

3. . 4 . 7 30,000 "" 1.30 / + 18% .

10%. 1,000.00 + 18% ( ).

4. "" .5. . 4 :

- ,- ,- 100.00 .

6. . 2 . 2 50,000 "".7. . 1 ( . 8 ).

8. .9. 4,000.00 + 18%

. . 9.10. K .

10%.

.. 0. 313,000.00 313,000.00

1. 280 . 5,000.00

270 900.00

433 5,900.00

1. 533 1,000.00

280 . . 1,000.00


43/111

42

..

2. 520 () 9,000.00

521

1,611.00

450 ,

6,129.00

451

1,260.00

452 -

1,611.00

453

1,611.00

2. 451 1,260.00

452 1,611.00

453

1,611.00

2419 6,129.002410 10,215.00

3. 1320 42,900.00

270 7,020.00

1329 3,900.00

433 46,020.00

. 7

3. 531 1,000.00

270 180.00

433 1,180.00

4. 1320 10,750.00

1329

10,750.00

. 1

5. 243 6,129.00

2419 6,129.00

. 4


44/111

43

..

5. 450 6,129.00529 100.00

243 6,229.00 . 4

6. 2020 84,370.00

602 71,500.00

470 12,870.00

. 2

6. 501 . 71,500.001320 . 71,500.00

. 27. 2410 79,370.00

430 4,000.00

472 1,000.00

2020 84,370.00

. 8

8. 1329

17,884.79

501 - 17,884.79

9. 140 4,720.002410 4,720.00

9a. 272

720.00

140 720.00

10. 710 70,326.21590 70,326.21

10. 690 76,500.00

710

76,500.00

10. 710 6,173.79

714 6,173.79

10. 714 6,173.79

720 6,173.79


45/111

44

..

10. 720 6,173.79

721 617.37

722 2,000.00

723 3,556.42

10. 721 617.37

481 617.37

10. 723 3,556.42341

3,556.42

0220 - .. 0. 100,000.00 100,000.00

0229 - a .. 0. 2,000.00 -2,000.00

0230 - .. 0. 120,000.00 120,000.00

0239 - .. 0. 10,000.00 -10,000.00

1320 - .. 0. 30,000.00 5,000.00 25,000.003. . 7 . 42,900.00 67,900.004. . 1 10,750.00 78,650.006. . 4 71,500.00 7,150.00


46/111

45

1329 - .. 0. 1,000.00 6,000.00 -5,000.003. . 7 . 3,900.00 -8,900.00

4. . 1 10,750.00 -19,650.008. 17,884.79 -1,765.21

140 - .. 9. . 9 4,720.00 4,720.009a. 720.00 4,000.00

2020 -

.. 0. 20,000.00 5,000.00 15,000.006. . 2 84,370.00 99,370.00

7. . 8 84,370.00 15,000.00

2410 - .. 0. 20,000.00 10,500.00 10,500.002. . 7 10,215. 00 285.007. . 8 79,370.00 79,655.009. . 9 4,720.00 74,935.00

2419 - .. 2a. . 7 6,129.00 6,129.005. . 4 6,129.00 0.00

243 -

.. 0. 4,000.00 1,000.00 3,000.005. . 4 6,129.00 9,129.005. . 4 6,229.00 2,900.00

270 .. 0. 4,000.00 4,000.001. 900.00 4,900.003. . 7. 7,020.00 11,920.003a. 180.00 12,100.00


47/111

46

272 .. 9. 720.00 720.00

280 - .. 1. 5,000.00 5,000.001. 1,000.00 4,000.00

302 - .. 0. 248,500.00 -246,600.00

341 - .. 10. 3,556.42 -3,556.42

430 - .. 0. 1,000.00 5,000.00 -4,000.007. . 8 4,000.00 0.00

433 - .. 0. 7,000.00 15,000.00 -8,000.001. 5,900.00 -13,900.003. . 7 46,020.00 -59,920.003. 1,180.00 -61,100.00

450 - , ..

2. 6,129.00 -6,129.005. . 4 6,129.00 0.00

451 - .. 2. 1,260.00 -1,260.002a. 1,260.00 0.00


48/111

47

452 - .. 2. 1,611.00 -1,611.002a. 1,611.00 0.00

453 - .. 2. 1,611.00 -1,611.002a. 1,611.00 0.00

472 - .. 0. 1,000.00 -1,000.00

7. . 2 1,000.00 0.00

470 - .. 0. 1,000.00 -1,000.006. . 2 12,870.00 -12,870.00

481 - ..

10. 617.37 -617.37

501 - .. 0. 4,000.00 4,000.006. . 2 71,500.00 75,500.008. -17,884.79 57,615.21

520- () .. 2. 9,000.00 9,000.00

521- .. 2. 1,611.00 1,611.00

529 -

.. 5a. . 4 100.00 100.00


49/111

48

531 - .. 3a. 1,000.00 1,000.00

533 - .. 1. 1,000.00 1,000.00

590 - .. 10. 70,326.21 -70,326.21

602 - .. 0. 5,000.00 -5,000.003. . 2 71,500.00 76,500.00

690 - .. 10. 76,500.00 76,500.00

710 - .. 10. 70,326.21 70,326.2110. 76,500.00 -6,173.7910. 6,173.79 0.00

714 - .. 10. 6,173.79 -6,173.7910. 6,173.79 0.00

720 - .. 10. 6,173.79 -6,173.7910. 6,173.79 0.00


50/111

49

722 - .. 0. 2,000.00 2,000.0010. 2,000.00 0.00

723 - .. 10. 3,556.42 -3,556.4210. 3,556.42 0.00

721 - .. 10. 617.37 -617.37

10. 617.37 0.00

""

.

.

.

.

.

.

.

.

.

0. 30,000 5,000 25,000 1.00 30,000.00 5,000.00 25,000.001. . . 7 30,000 55,000 1.43 42,900.00 67,900.004. . . 1 10,750.00 78,650.006. . . 4 50,000 5,000 1.43 71,500.00 7,150.00

:

1. . 1: 5

.

, . 1,000.00 . "" .

2. . 2: :


51/111

50

. . 1 9,000.00

2 (1 x 14%) 1,260.003 1,611.00

- (1 x 11%) 990.00- (1 x 6,15%) 553.50- (1 x 0,75%) 67.50

4 (1 - 2 - 3) 6,129.005 1,611.00

- (1 x 11%) 990.00- (1 x 6,15%) 553.50- (1 x 0,75%) 67.50

6 (1 + 5) 10,611.00

3. . 3: :

. 1

..

.. .

.

.

( 4 5

)

.

( 6 + 7 + 8 )

1 2 3 4 5 6 7 8 91. 30,000 1.3 39,000.00 - 3,900.00 42,900.00

39,000.00 3,900.00 42,900.00

7,020.00 .

4. . 4: :

. 1

..

.

( 5 - 4

)

-

-

( 3 6

)

1 8 % ( 7 1

5 . 2 5 4 % )

8 % ( 7

7 . 4 0 7 % )

5 % ( 7 4 . 7

6 2 % )

( 7 - 8 - 9 - 1 0

)

1 2 3 4 5 6 7 8 9 10 11

1 "" 25,000 1.00 1.43 0.43 10,750.00 10,750.00 10,750.00 10,750.00


52/111

51

5. . : - . .

= . 1329 : .. 1320

:

=20,650.00 . : 83,650.00 . = 0.24686 ((

22 ))..

=

= . . 1320

:

0.24686 76,500.00 . = 18,884.79 .

18,884.79 .

1329, :

18,884.79 . - 1,000.00 . = 17,884.79 .


53/111

52

. 3.

"" . 01. 12. 2005.

:

020 100,000.00 0.000220 500,000.00 0.00

0229 0.00 10,000.00

0230 600,000.00 0.000239 15,000.002410 50,000.00 5,000.00

243 1,000.00 0.00270

3,600.00

2020 20,000.00 0.00433 5,000.00 23,600.001340 59,000.00 0.00

1349

0.00 10,000.00

13440 18% 9,000.00

721 17,000.00 0.00722 10,000.00 0.00302 0.00 ?

: ? ?

0. .1. . 1. 90,000.00 +

18% .2. . 6. 5,000 2

20.00 /, 2,000 . 25.00 / (

18%). ( 20%) .

3. 120,360.00 ( . 8). 18%.

4. 2000 30.00 . 1000 40.00 .

5. .6. . 45 2.000,00

. + 18% .7.

:


54/111

53

% I 2.5 500,000.00

II 10 300,000.00III 20 200,000.00IV 30 ?

8. . 36 5.000,00 . 900,00.

9. . 15 3.000,00 . +18% .

10. .

..

0. : 1,365.600.00 1,365.600.001. 2020 106.200,00

6120 90,000.00

470 16,200.00

2. 1340 212,400.00

270 27,000.00

433 177,000.00

1349 30,000.00

13440 18% 32,400.00

. 63. 2410 120,360.00

602 102,000.29

470 18,359.71

. 8


55/111

54

..

3. 501 83,640.57

13440

18%18,359.71

1340 . 102,000.29

4. 1340 7,960.0013440 18% 1,214.21

1349 6,745.79

. 1

5. 1349 16,514.95

501 -16,514.95

. 6. 559 2.000,00

270

( )

360,00

4330 2.360,00

7. 540 125,00.00

0229 - 12,500.00

0239 - 100,000.00

8. 513 5.000,00

270

( )

900,00

4330 5,900,00

9. 5350 3.000,00

270

( )

540,00

4330 3.540,00


56/111

55

..

10. 710

202,125.60

590 202,125.60

10. 690 192,000.29

710

192,000.29

10. 714 10,125.33

710

10,125.33

10. 720 10,125.33714 10,125.33

10. 723 37,125.33

720 10,125.33721

17,000.00

722 10,000.00

10. 291 37,125.33723 37,125.33

020 - e ..

0. 100,000.00 100,000.00

0220 - ..

0. 500,000.00 500,000.00

0229 - ..

0. 10,000.00 -10,000.007. 12,500.00 -22,500.00


57/111

56

0230 - ..

0. 600,000.00 600,000.00

0239 - ..

0. 15,000.00 -15,000.007. 100,000.00 -115,000.00

1340 - ..

0. 59,000.00 59,000.002. . 6

.

212,400.00 271,400.00

3. 102,000.29 169,399.714. . 1 7,960.00 177,359.71

13440 18% ..

0. 9,000.00 -9,000.002. 32,400.00 -41,400.003. 18,359.71 -23,040.294. . 1 1,214.21 -24,254.50

1349 - ..

0. 10,000.00 -10,000.002. 30,000.00 -40,000.004. . 1 6,745.79 -46,745.795. 16,514.95 -30,230.84

2020 - ..

0. 20,000.00 20,000.001. 106,200.00 126,200.00

2410 - ..

0. 50,000.00 5,000.00 45,000.003. . 7 120,360.00 165,360.00


58/111

57

243 - ..

0. 1,000.00 1,000.00

270 ..

0. 3,600.00 3,600.002. 27,000.00 30,600.006. 360.00 30,960.008. 900.00 31,860.009. 540.00 32,400.00

4330 -

.. 0. 5,000.00 23,600.00 -18,600.002. . 6 177,000.00 195,600.006. 2,360.00 197,960.008. 5,900.00 203,860.009. 3,540.00 207,400.00

302 - ..

0. 1,293,000.00 -1,293,000.00

351 - ..

10. 37,125.33 37,125.33

470 ..

1. 16,200.00 -16,200.003. . 8 18,359.71 -34,559.71

501 - ..

3. 83,640.57 83,640.57

5. . -16,514.95 67,125.62


59/111

58

513 - ..

8. 5,000.00 5,000.00

5350 - ..

9. 3,000.00 3,000.00

540 - ..

7. 125,000.00 125,000.00

559 - ..

6. 2,000.00 2,000.00

590 - ..

10. 202,125.60 -202,125.60

602 - ..

3. . 5 102,000.29 -102,000.29

612 ..

1. 90,000.00 -90,000.00

690 - ..

10. 192,000.29 192,000.29

710 - ..

10. 202,125.60 202,125.6010. 192,000.29 10,125.3310. 10,125.33 0.00


60/111

59

714 - ..

10. 10,125.33 10,125.3310. 10,125.33 0.00

720 - ..

10. 10,125.33 10,125.3310. 10,125.33 0.00

721 - ..

0. 17,000.00 17,000.00

10. 17,000.00 0.00

722 - ..

0. 10,000.00 10,000.0010. 10,000.00 0.00

723 - ..

10. 37,125.33 37,125.3310. 37,125.33 0.00


61/111

60

:

1. . 2: :

12:4 1 3 2 8

. 3 2

3 5 . 4

0

. .9+11 1

2 1 4

, 6 0 0

. 0 0

7 0 , 8

0 0 . 0

0

2 1 2 , 4 0 0 . 0 0

18% 1

1

2 1 , 6

0 0 . 0

0

1 0 , 8

0 0 . 0

0

3 2 , 4

0 0 . 0

0

1 0

. . .6+7+8

9 1 2 0 , 0 0 0 .

0 0

6 0 , 0

0 0 . 0

0 1 8 0 , 0 0 0 .

0 0

8

2 0 , 0

0 0 . 0

0

1 0 , 0

0 0 . 0

0

3 0 , 0

0 0 . 0

0

. 7 - -

. 45

6

1 0 0

, 0 0 0

. 0 0

1 5 0

, 0 0 0

. 0 0

2 5 0

, 0 0 0

. 0 0

. 5 2 0 . 0

0

2 5 . 0

0

.

4 5 , 0 0 0

2 , 0 0 0

.. 3

2

1

.. 1 1 . 2 .

2. . 4: :

. 1


62/111

61

..

.

-

( 5 - 4

)

( 3 6

)

1 8 %

( 7 1

5 . 2 5 4 % )

7 - 8

1 2 3 4 5 6 7 8 9

1

2000 28.32 30.00 1.68 3,360.00 512.53 2,847.47

2

1000 35.40 40.00 4.60 4,600.00 701.68 3,898.32

7,960.00 1,214.21 6,745.79

3. . 5: : = . . 1349 : (. . 1340 - . . 1344),

= 46745.79 : ( 279,360.00 - 42614.21 )=0.1974514,

0.1974514 : 0.1974514 . . ,,

:( 102,000.29 . -18,359.71 .) 0.1974514 = 16,514.95 . , . . (3.652,31 .) 1349, . ""

. , . 1349 16,514.95 , .

4. . 7: %

1 2 3 4(32)I 2.5 500,000.00 12,500.00 12,500.00II 10 300,000.00 30,000.00III 20 200,000.00 40,000.00IV 30 100,000.00 30,000.00 100,000.00


63/111

62

5. . 10: 17,000.00 . ( ,

).


64/111

63

. 4.

"" . 01. 12. 2005. :

020 10,000.00 0.000220 30,000.00 0.000230 50,000.00 0.00

0229

0.00 15,000.00

0239 0.00 18,000.002410 40,000.00 20,000.00

243 10,000.00 9,000.002020 43,600.00 20,000.00

209

0.00 5,000.00

270 4,500.00

433 20,000.00 29,500.00

470 3,600.00

102 24,000.00 5,000.00

512 5,000.00 0.00513 5,000.00 0.00540 4,000.00 0.00

612 0.00 17,000.00

303 2,000.00 ?: ? ?

: 4,000.00 540 - , 180.00 .

:


65/111

64

%

1. 30,000.00 15,000.00 1,2%

2. 5,000.00 2,600.00 15%

3. 3,000.00 400.00 10%

4. 42,000.00 0.00 10%

1. .2. 10,000.00 .

+ 18% ( . 9 ).3. . 7 10,000 20.00 /

30,000 10.00 /,

18%. M 25%. .4. . 7 .

5. a 442.500.00 . 18%. . 10.

6. 500 30.20 30.00 . 1000 42.50 40.00 .

7. .8. (

).

9. 10,000.00 .

10. . 10% .


66/111

65

..

1. : 248,100.00 248,100.002. 140 11,800.00

2410 11,800.00

. . 9

2a. 272 1,800.00

140 1,800.00

3. 1340 737,500.00

270 90,000.00

4330 590,000.00

13440 18% 112,500.00

1349 125,000.00

. 1

4. 4330 590,000.00

272 1,800.00

140 10,000.00422 578,200.00

5. 2410 442,500.00

602 375,001.05

470 67,498.95

5. 501 307,502.10

13440

18% 67,498.951340 375,001.05

6. 1340 -2,600.00

13440 18% -396,60

1349 -2,203.40

. 1


67/111

66

..

7. 501 -60,630.09

1349 60,630.09

8. 540 1,610.00

0229 o 180.00

0239 1,430.00

9. 585

5.000,00

209 - 5.000,00

10. 710

262,482.01

590 262,482.01

10. 712 . . 5,000.00

590 5,000.00

10. 690 392,001.05

710

392,001.05

10. 710

129,519.04

714 124,519.04

712 . . 5,000.00

10. 714 124,519.04720 124,519.04

10. 720 124,519.04

721 12,451.90

723 112,067.14


68/111

67

..

10. 721 12,451.90

481 12,451.90

10. 723 112,067.14

341

112,067.14

020 - ..

0. 10,000.00 10,000.00

0220 - ..

0. 30,000.00 30,000.00

0230 - ..

0. 50,000.00 50,000.00

0229 - ..

0. 15,000.00 -15,000.008. 180.00 -15,180.00

0239 - .. 0. 18,000.00 -18,000.008. 1,430.00 -19,430.00

102 - ..

0. 24,000.00 5,000.00 19,000.00


69/111

68

140- ..

2. . 9 11,800.00 11,800.002. 1,800.00 10,000.00

4. 10,000.00 0.00

1340 - ..

3. 737,500.00 737,500.005. 375.001.05 362,498.956. -2,600.00 359,898.95

13440 - 18%

.. 3. 112,500.00 -112,500.005. 67,498.95 -45,001.056. -396.60 -44,604.45

1349 - ..

3. 125,000.00 -125,000.006. -2,203.40 -122,796.60

7. 60,630.09 -62,166.51

2020- .. 0. 43,600.00 20,000.00 23,600.00

209 - ..

0. 5,000.00 -5,000.00

9.

5,000.00 -10,000.00

2410 - ..

0. 40,000.00 20,000.00 20,000.002. . 9 11,800.00 8,200.005. 442,500.00 450,700.00


70/111

69

243 - ..

0. 10,000.00 9,000.00 1,000.00

270 - ..

0. 4,500.00 4,500.003. 90,000.00 94,500.00

272 - ..

0. 1,800.00 1,800.004. 1,800.00 0.00

303 - ..

0. 2,000.00 106,000.00 -104,000.00

341 - ..

10. 112,067.14 -112,067.14

422 - ..

4. 578,200.00 -578,200.00

433 - ..

0. 20,000.00 29,500.00 -9,500.003. . 7 590,000.00 -599,500.00

4. 590,000.00 -9,500.00

470 - ..

0. 3,600.00 -3,600.005. . 67,498.95 -71,098.95

481 - ..

10. 12,451.90 -12,451.90


71/111

70

501 - ..

5. 307,502.10 307,502.107. -60,630.09 246,872.01

512 - ..

0. 5,000.00 5,000.00

513 - ..

0. 5,000.00 5,000.00

540 - ..

0. 4,000.00 4,000.00

8. -

1,610.00 5,610.00

585 - ..

9. 5,000.00 5,000.00

590 - ..

10. 262,482.01 -262,482.0110. 5,000.00 -267,482.01

602- ..

5. 375,001.05 -375,001.05

612 - ..

0. 17,000.00 -17,000.00

690 - ..

10. 392,001.05 392,001.05


72/111

71

710 - ..

10. 262,482.01 262,482.0110. 392,001.05 -129,512.04

10. 129,512.04 0.00

712 - ..

10. 5,000.00 5,000.0010. 5,000.00 0.00

714 - ..

10. 124,519.04 -124,519.0410. 124,519.04 0.00

720 - ..

10. 124,519.04 -124,519.0410. 124,519.04 0.00

721 - ..

10. 12,451.90 -12,451.9010. 12,451.90 0.00

723 - ..

10. 112,067.14 -112,067.1410. 112,067.14 0.00


73/111

7 2

:

1 .

. 3

:

:

. 1 .

. .

Ko

4 5

7 + 8 + 9

( 1 0 1 8 %

1 0 / 8 % )

( 8 + 9 + 1 1 )

1 2 : 4

1

2

3

4

5

6

7

8

9

1 0

1 1

1 2

1 3

1 .

1 0 . 0

0 0

2 0 . 0

0

2 0 0

, 0 0 0

. 0 0

2 0 0 , 0 0 0 . 0 0

5 0 , 0

0 0 . 0

0

2 5 0 , 0 0 0 . 0 0

4 5 , 0

0 0 . 0

0

2 9 5 , 0 0 0 . 0 0

2 9 . 5

0

2 .

3 0 . 0

0 0

1 0 . 0

0

3 0 0

, 0 0 0

. 0 0

3 0 0 , 0 0 0 . 0 0

7 5 , 0

0 0 . 0

0

3 7 5 , 0 0 0 . 0 0

6 7 , 5

0 0 . 0

0

4 4 2 , 5 0 0 . 0 0

1 4 . 7

5

5 0 0 , 0 0 0 . 0 0

5 0 0 , 0 0 0 . 0 0

1 2 5 , 0 0 0 . 0 0

6 2 5 , 0 0 0 . 0 0

1 1 2 , 5 0 0 . 0 0

7 3 7 , 5 0 0 . 0 0

2 .

. 5

:

. 1 .

. .

-

-

1

2

3

4

5

6 ( 5 - 4

)

7 ( 3 x 6

)

8

( 7 x 1

5 . 2 5 4 % )

1 0 ( 7 - 8

)

1 .

5 0 0

3 0 . 2

0

3 0 , 0

0

- 0 . 2

0

- 1 0 0

. 0 0

- 1 5 . 2 5

8 4 . 7

5

2 .

1 0 0 0

4 2 . 5

0

4 0 , 0

0

- 2 . 5

0

- 2 , 5

0 0 . 0

0

- 3 8 1

. 3 5

2 , 1 1 8 . 6 5

- 2 , 6

0 0 . 0

0

- 3 9 6

. 6 0

2 , 2 0 3 . 4 0


74/111

73

3. . 6: : = . . 1349 : (. . 1340 - . . 1344), = 122,796.60 : ( 734,900.00 - 112103.4 )= 0.1971697

0.1971697 : 0.1971697.

. , , :

( 375,001.05 . -67498.95 .) 0.1971697 = 60,630.09 . , . . (3.652,31 .)

1349, . "" .

, . 1349 16,514.95 ., .

4. . 8: :

..

.

1. 30,000.00 15,000.00 12 1,2% 360.00 360.00 180.00 180.002. 5,000.00 4,250.00 12 15% 750.003. .. 3,000.00 400.00 12 10% 300.004. 42,000.00 0.00 12 10% 4,200.00 5,250.00 3,820.00 1,430.00

1,610.00


75/111

74

. 5.

"" . . .

01. 12. 2002. :

0220 60,000.00 0.00

0229

0.00 8,000.00

0230 100,000.00 0.00

0239 0,00 2,000.00

2410 20,000.00 0.00

243 500.00 0.00

2020 20,000.00 10,000.00

209

2,000.00

433 10,000.00 20,000.00

101 30,000.00 10,000.00

120 12,000.00 0.00

304 10,000.00 170,500.00

413 0.00 40,000.00

: ? ?

900 0.00 12,000.00

960 10,000.00 0.00

969

2,000.00 0.00

: ? ?

:


76/111

75

""

.

.

.

.

.

. .

.

0. 30,000 10,000 20,000 1.00 30,000.00 10,000.00 20,000.00

:

""

.

.

.

.

.

. .

.

0. 2,000 2,000 5.00 10,000.00 10,000.00

0. .1. . 5 . 4 10,000

"" 1.30 / + 18% . . 5 1,000.00 + 18%.

2. 5,000.00 . ( 14%, 17.9% 17.9%).

3. . 5 . 9 .

4. . 7 15,000 "" "".

5. 10,000 "" ( . 3). . 9 . 3 11,000 "" 5.00 /. +18% .

6. . 2 2,000.00 . 300.00.

7. 250.00 . . . 3.

8. 1,000.00 .

9. , ( ) . 20% . 3.50 .

10. .11. . 25% .


77/111

76

..

0. 262,500.00 262,500.001. 101 14,000.00

270 2520.00

432 16,520.00 . 5 . 4

2. 520 () 5,000.00

521

895.00

450

y,

3405.00

451

700.00

452

895.00

453

895.00

3. 451

700.00

452

895.00

453

895.00

2419 3405.002410 5895.00

4. 511 17,000.00

101 17,000.00 . 7


78/111

77

..

5. 2020 64,900.00

470 9,900.00

612

55,000.00

. 3

6. 243 3,405.00

2419 3,405.00

. 2

6. 221 300.00

450 3,405.00

243 3705.00

. 2

7. 529

250.00

243 50.00

221 . 300.00

. 3

8. 209 . 1,000.00

585

1,000.00

9. 631 . . . 10,148.50

120 10,148.50

10. 710 23,145.00

590 23,145.00

10. 690 44,852.00

710 44,852.00

10. 710 21,707.00

714 21,707.00


79/111

78

..

10. 714 21,707.00

720 21,707.00

10. 720 21,707.00

721 2,170.70

723 19,536.30

10. 721 2,170.70

481 . 2,170.70

10. 723 19,536.30

321 19,536.30

9

..

0. 12,000.00 12,000.004. 960 50,000.00

950 50,000.00

. 3

4. 980 55.000.00

960 55,000.00

. 9

8. 982 4,629.00

950 18,516.00

902

23,145.00

8. 950 31,484.00

969 31,484.00


80/111

79

..

8. 969 26,335.60

980 26,335.60

0220 - ..

0. 60,000.00 60,000.00

0229 - ..

0. 8,000.00 -8,000.00

0230 - ..

0. 100,000.00 100,000.00

0239 - ..

0. 2,000.00 -20,000.00

101 - ..

0. 30,000.00 10,000.00 20,000.0001. . 5 . 4 14,000.00 34,000.000

3. . 7 17,000.00 17,000.00

120 - ..

0. 12,000.00 12,000.009. 10,150.00 1,850.00


81/111

80

2020 - ..

0. 20,000.00 10,000.00 10,000.004. . 3 64.900.00 74,900.00

209 - ..

0. 2,000.00 -2,000.008. 1,000.00 -3,000.00

221 - ..

6. . 2. 300.00 300.00

6. . 3. 300.00 0.00

2410 - ..

0. 20,000.00 20,000.00

3. . 5 5,895.00 14,105.00

2419 -

.. 3. . 5 3,405.00 3,405.005. . 2 3,405.00 0.00

243 - ..

0. 500.00 500.006. . 2 3,405.00 3,905.006. . 2 3,705.00 200.00

7. . 3 50.00 250.00

270 .. 1. 2,520.00 2,520.00


82/111

81

304 - ..

0. 10,000.00 170,500.00 -160,500.00

321 - ..

10. 19,536.30 -19,536.30

413 - ..

0. 40,000.00 -40,000.00

433 - ..

0. 10,000.00 20,000.00 -10,0000.001. . 5 . 4 16,520.00 -26,520.00

450 - ..

2. 3,405.00 -3,405.006. . 2 3,405.00 0.00

451 - ..

2. 700.00 -700.003. . 5 700.00 0.00

452 - ..

2. 895.00 -8952. . 5 895.00

453 - ..

2. 895.00 -8952. . 5 895.00


83/111

82

470 - .. 5. . 3. 9,900.00 -9,900.00

481 - ..

10. 2.170,70 -2,170.70

511 - ..

4. . 7 17,000.00 17,000.00

520 - ..

2. 5,000.00 5,000.00

521 - ..

2. 895.00 895.00

529 - ..

7. . 3. 250.00 250.00

585 - ..

8. 1.000,00 1,000.000

590 - ..

10. 23,145.00 -23,145.00

612 - ..

6. . 3 55,000.00 -55,0000.00

631 - ..

9. 10,148.50 -10,148.50


84/111

83

690 - ..

10. 44,852.00 44,852.00

710 - ..

10. 23,145.0010. 44,852.00 21,707.0010. 21,707.00

714 - ..

10. 21.707,00 -21,707.00

10. 21,707.00 0.00

720 - ..

10. 21,707.00 -21,707.0010. 21,707.00 0.00

721 - ..

10. 2,170.70 2,170.7010. 2,170.70 0.00

723 - ..

10. 19,536.30 -19,536.3010. 19,536.30 0.00

99

900 - ..

0. 12,000.00 -12,000.00

902 - ..

8. 23,145.00 -23,145.00


85/111

84

950 - ..

5. . 3 50,000.00 -50,000.008. 18,516.00 -31,484.00

8. 31,484.00 0.00

960 - ..

0. 10,000.00 10,000.004. . 3 50,000.00 60,000.004. . 9 55,000.00 5,000.00

969 -

.. 0. 2,000.00 2,000.008. 31,484.00 -29,484.008. 26,335.60 -3,148.40

980 - ..

4. . 9 55,000.00 55,000.008. 26,335.60 28.664,40

982 - ..

8. 4,219.23 4,219.23

""

. .

.

.

. .

. . .

0. 20,000 20,000 1,000 20,000.00 20,000.00

1. . 4 10,000 30,000

1,133 14,000.00 34,000.00

3. . 7 15,000 15,000

1,133 17,000.00 17,000.00


86/111

85

""

.

.

.

.

.

. . .

0. 2,000 2,000 5,00 10,000.00 10,000.00

4. . 3 10,000 12,000 5,00 50,000.00 60,000.00

4. . 9 11,000 1,000 5,00 55,000.00 5,000.00

:1. . 2: :

..

1 5,000.002 (1 x 14%) 700.003 895.00

- (1 x 11%) 550.00- (1 x 6,15%) 307.50- (1 x 0,75%) 37.50

4 (1 - 2 - 3) 4,105.005 895.00

- (1 x 11%) 550.00- (1 x 6,15%) 307.50- (1 x 0,75%) 37.50

6 (1 + 5) 5,895.00

3. . 9:

5 - 51-55:

511 17,000.00520 () 5,000.00521 T

895.00

529 250.00 23,145.00

80% 950 20% .

.


87/111

86

96:

960 - 60,000.00 55,000.00 5,000.00969 - -

2,000.00 31,484.00 -29,484.00 96 62,000.00 86,484.00 -24,484.00

: ..

1,000 1.8516 2.00

:

. .

1,000 1.8516 1,851.60:

(. :)

1,851.60

( )- - - 5,000.00 - -

- -29,484.00

-24,484.00

, . 696 -

26,335.60

4. . 10: :

1-9 ..

1. ( 900) 12,000.00

2. 960 5.000,003. 969 -3.148,404. 96 1,851.60

5. - (4-1) -10,148.40


88/111

87

III


89/111

88

11..

:1. ,2. ,3. ,4. ,5. ,6. ,7. .

11..11..

- : , , ,

, , . . . . , . , . .

, . .


90/111

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Q

.

3 / 0 6

0 2 . 0

4 . 2 0 0 6 .

" "

" "

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3 . 0 0

2 1 , 0

0 0 . 0

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: 1 0 . 0

4 . 2 0 0 6 .

:

:

: 3

:

:

. .

: 4 3 9 0 0 - 6 0 1 - 1 -

2 1 5 2

:

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91/111

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11..22 ..

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. , . . .

11..33..

.

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. , , , .

1 .


92/111

9 1

. 2 / 0 6

0 6 . 0

4 . 2 0 0 6

" "

: " "

.

1 2 / 0 6

1 .

6 , 9 9 0

3 . 0 0

2 0 , 0

6 0 . 0

0

:

2 0 , 0

6 0 . 0

0

, .

, .


93/111

92

11..44..

, x

. W . . .

"" : : 1.1.98.

. 12/06 06.04.06

:

.

.

1 2 3 4 5 5 6

1. 7,000 6,990 -10 .

1.

2. 3.

11..55..

.

, . , .

, . .

"" .


94/111

93

11..66..

, .

. . , . , .

::

: . , .

( ). . . , ,

, . ( -) .

( ). , , . . . - , . , ( ) . . . , . . . .


95/111

94

. , , , .

22..

, , . .

33..

:1. 2. 3. 4. 5. 6.

()

33..11..

. 2. . . W . ( ) , , .

, . , , ,

. , , , .

2 , , , .


96/111

95

, ( ), , , , , , . ,

. .

( ).

"" : : 1.1.98.

.15/06

10 .

1 2 31. 10,000 .2. 15.243.15

3. 10.04.2006.

4. . 5.

5. . 10 . 14.6. 12.04.2006.7. :

- . 10.- . 14.-

. . .


97/111

96

33..22..

, , . , ,

, , . : . . . . , .

"" : : 0 1.06.06.

. 15/06

10 . 15/06

.

..

1 2 3 4 5 6 7 81 5,000 5,000 3.00 15,000.00

15,000.00

. . . .

33..33..

, .


98/111

97

33..44.. ,

, , .

3.5.

. . .

"" : : 03 .06.06.

.1/06 10

. 15/06

.

..

1 2 3 4 5 6 7

1 10.00 3.00 30.00

30.00

. .


99/111

98

33..66..

. . . , , 9 (

), .

"" : : 04.06.06.

. 06

. 15/06

.

.. -

1 2 3 4 5 6 7

1 10

10,500.00 0.50 5,250.00

5,250.00

. .


100/111

99

44.. ,,

, :

1. ,2. ,3. ,4. ,5. ,6. ,7. .

44..11..

.

44..22..

. . : , , , , ,

. . , .

. , . ( ). ( )

. , .

9.


101/111

100

"" :"" : 03 .06.06.:

. 1/06

12/06 12/06 3

-

..

1 2 3 4 5 6 7 8

1 10 2,000 2,000 1.00 2,000.00

2,000.00

. . .


102/111

101

44..33..

, .

.

"" :"" : 03 .06.06.:

. 11/06

12/06 12/06 3

-

.. -

1 2 3 4 5 6 7

1

3,000.00 1.00 3,000.00

3,000.00

. . .


103/111

102

44..55..

.

: , , ,, , . .

"" :"" : 04 .06.06.:

. 13/06

x 12/06 12/06 3

.1/06 . . -

-

.. -

1 2 3 4 5 6 7

1 10 2,000.0

0 1.00 2,000.00

18% 360.00

:.

2,360.00

.


104/111

103

44..77..

,

, , . .

44..88..

, (, .).

, , .

"" :"" : 05.06.06.:

.. 1/06

. 23/06 04.06.06. ,

100 10 30% , . 30.00 . . 13/06 04.06.06. .

.

55..

: () . . () . .


105/111

104

55..11..

, . :

1. ,2. .

55..11..11..

. . .

, 25.05.2006 .

.. 25/06-2

. = 4,500.00 (:.

)

. 15

.


106/111

105

55..11..22..

, ,

() - .

"" : 30 .04.06.

5/06

""

1 2 3 . 1245 5,000.00 2419

5,000.00

.

.

55..22..

:

1. ,2. ,3. ( , .),4. .

55..22..11..

. W . .

=pethiqadadinara.


107/111

106

, :, , , .

.

"" 24/06

16.05.06.

-* - *

____________________________________________________________________

__ 16. 05. 2006.

181 - 56 ____________________________________________________________________ __

. 80.00 . . 20. 05 . 20 06. , 48 , . . :

____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________ _______________________

(..) .


108/111

107

. .

16. 05. 8

00

.

16. 05 . 21 00 .

13 1 80.00 80.00

.

150 150

630.00

710.00

500.00 - 210.00

: , 17. 05 . 06 .

( )

710.00 : ""

17. 05. 20 06

, , . .

. ____________ . 210.00

. . ( )


109/111

108

55..22..22..

.

.

, 25.05.2006 .

.. 25/06-2

""

. = 4,500.00 (:.

)

. 15

.

55..22..33.. ( , .)

, . .


110/111

109

66..22..44..

.

"" : 30 .04.06.

7/06

""

1 2 3 . 59 100.00 512

100.00

.

.

.

5.3.

( ). , , .

=jednastotinadinara.


111/111

30. 04.( ) .4/06

.

1. 5/06 . . 5,000.00 24192. 6/06 5,000.00 4503. 7/06 : 59 100.00 512

5,000.00 5,100.00

5.4.06 1,000.00

6,000.00

5,100.00

30.4.06 900.00

Komada Apoen Ukupno

1,000.00500.004 200.00 800.001 100.00 100.00

50.0020.0010.00

5.002.001.000.500 20

Broj priloga 3

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