,uz;lhk; jtizg; gupl;ir

of 3 fzf;fPL; - 12

,uz;lhk; jtizg; guPl;ir – 2018

fzf;fPL - I

tpilfs;

1) 4

2) 3

3) 3

4) 3

5) 1

6) 1

7) 2

8) 4

9) 1

10) 3

11) 3

12) 2

13) 1

14) 2

15) 3

16) 3

17) 4

18) 2

19) 4

20) 1

21) 3

22) 1

23) 5

24) 4

25) 2

26) 4

27) 4

28) 4

29) 3

30) 2

31) myFrhu; vz;zf;fU

32)

33)

34) t#ypf;fg;glhj fhNrhiy

khw;wg;glhj fhNrhiy

tq;fp tpLk; jtW

nrhj;Jf;fs; = nghWg;Gf;fs; + cupikahz;ik

A - 100,000

= 100,000

+

B - 50,000 = + 50,000

my;yJ

+ 100,000

- 50,000

A - nrytpdk;

B - cupikahz;ik

C - nghWg;Gf;fs;

D - tUkhdk;

of 3 fzf;fPL; - 12

35) & 50,000 ,dhy; ,yhgk; mjpfupf;Fk;

36) mYtyfr; nryT fzf;F tuT 60,000

njhq;fy; fzf;F tuT 540,000

mYtyf cgfuzr;nryT fzf;F nryT 50,000

37) 1. 5,800

2. 4,000

38) xj;jj;jd;ik - ,uz;Lk; epjp %yk;

,uz;Lk; nryT kPjp

NtWghL - epfo;fhy flg;ghL nghWg;G

eilKiw> eilKiway;yhj tif

39) m) tUkhdk;

M) nrhj;J

,) nghWg;G

<) nghWg;G

40) & 16,000

41) m) & 100,000

M) & 20,000 FiwAk;

42) gq;fhsu;Nru;jy;> tpyfy;

gq;Filik ,izj;jy

43)

44) gq;fhsu;Nru;jy;> tpyfy;

45) A - gpio

B - rup / gpio

46) tUkhdf;$w;W

cupikkhw;wy; $w;W

epjp epiyikf;$w;W

fhRg;gha;r;ry; $w;W

nfhs;sy; nfhLj;jy; fzf;F tUkhd nryTf;fzf;F

mbg;gil fhR ml;LW

Nehf;fk; ,Wjp fhR kPjp tUkhd kpif / nryT

kpif

of 3 fzf;fPL; - 12

47) m) & 400,000

M) & 100,000

48) A - cz;ik

B - cz;ik

49) rPuhf;f $ba epfo;T

rPuhf;f Njitaw;w epfo;T

50) njhlu;e;jpaq;Fk; vz;zf;fU

of 11 fzf;fPL; - 12

,uz;lhk; jtizg; guPl;ir – 2018

fzf;fPL - II

tpilfs;

(1)

1. Nkup> jD}]h> n[ah gq;Filikapd;; 31 khu;r; 2018 y;

Kbtile;j Mz;Lf;fhd tUkhdf;$w;W

&gh ‘(000)

tpw;gid 6,200

( fop ) tpw;gidf; fpuak;

Muk;g ,Ug;G 180

$l;L: nfhs;tdT 3,150

cs;te;j tz;bf;$yp 50

tpw;fj;jahuhd nghUs; 3,380

( fop ) ,Wjp ,Ug;G (170) (3,210)

nkhj;j ,yhgk; 2,990

$l;L: gpw tUkhdk;

tpepNahf thd; tpw;gid ,yhgk; 300

3,290

( fop ) epiya epu;thfr; nryTfs;

rk;gsk;> $yp 104

fl;. ng.Nja;T 100

thlif 180 384

( fop ) tpw;gid tpepNahfr; nryT

tpepNahf thd; Nja;T 250

tpsk;guk; 20

tpepNahfr;nryT 118 388

( fop ) epjpr; nryT

fld; tl;b 90 90

( fop ) Vida nryTfs;

,Ug;Gg;gjptspj;jy; 35 35 (897)

of 11 fzf;fPL; - 12

Njwpa ,yhgk; 2,393

( fop ) %yjd tl;b - Nkup 624

jD}]h 456

n[ah 120 (1200)

( fop ) gq;fhsu; rk;gsk; - Nkup 240

jD}]h 240

n[ah 240 (720)

( fop ),yhgk; - Nkup 158

jD}]h 158

n[ah 157 473

2. Nkup> jD}]h> n[ah gq;Filikapd;; 31 khu;r; 2018 y;

epjpepiyikf;$w;W

&gh ‘(000)

eilKiway;yhr; nrhj;J fpuak; jp. Nja;T NjwpaJ

fhzp fl;blk; 4,400 (1,600) 2,800

jsghlq;fs; 300 (30) 270

tpepNahf thd 2,500 (950) 1,550

6,800 2,580 4,620

eilKiwr; nrhj;J

ruf;fpUg;G 135

fld;gl;Nlhu; 350

Kw;gz rk;gsk; $yp 4

tq;fp 6,062 6,551

11,171

cupikAk; nghWg;Gk;

%yjdf;fzf;Ffs;

Nkup 4,160

of 11 fzf;fPL; - 12

3. gq;fhsu; elg;G fzf;F &gh ‘(000)

Nkup jD}]h n[ah Nkup jD}]h n[ah

kPjp 180 - - kPjp - 250 -

gq;fhsu;

rk;gsk;

120 120 120 %yjdtl;b 624 456 120

gq;fhsu;

rk;gsk;

240

240 240

thlif - 30 -

fld;tl;b 50 - -

kP / nr 772 1014 397 ,yhgk; 158 158 157

1,072 1,134 517 1,072 1,134 517

kP / t 772 1,014 397

jD}]h 3,040

n[ah 800 8,000

gq;fhsu; elg;Gf;fzf;Ffs;

Nkup 772

jD}]h 1,014

n[ah 397 2,183

eilKiway;yhf;fld;

Nkup fld; 20% 450

eilKiwg;nghWg;G

ml;LW rk;gsk; $yp 18

ml;LW tpsk;guk; 20

fld; nfhLj;Njhu; 500 538

11,171

of 11 fzf;fPL; - 12

gq;fhsu; %yjdf;fzf;F &gh ‘(000)

Nkup jD}]h n[ah Nkup jD}]h n[ah

ed;kjpg;G 200 200 200 kPjp 4,000 3,000 -

fhR - - 1,000

kP / nr 4,160 3,040 800 ed;kjpg;G 360 240 -

4,360 3,240 1,000 4,360 3,240 1,000

kP / t 4,160 3,040 800

(2) ----------------------------------------

(3) m. 1)

1. &. 500 ngWjpahd jsghlKk; &. 200 ngWkjpahd fhRlDk;

tpahghuk; %yjdkpl;L Muk;gpf;fg;gl;lJ.

2. &. 30 fhRf;Fk; &. 70 flDf;Fkhd &. 100 ,w;F ,Ug;G

thq;fg;gl;lJ.

3. ntspj;jpUk;gy; &. 10

4. &. 40 w;F ngWkjpahd ,Ug;G &. 80 fldpw;F tpw;fg;gl;lJ.

5. &. 23 fhRk; & 2 fopTk; ngwg;gl;L fld;nfhLj;Njhupd; &.25 fld;

milf;fg;gl;lJ.

6. fld;gl;Nlhuplk; &. 38 fhR ngwg;gl;L &. 2 fopT nfhLf;fg;gl;L &.

40 fld; fopf;fg;gl;lJ.

7. cupikahsu; &. 5 ngWkjpahd ,Ug;gpid nrhe;j Njitf;fhf

gw;wpf;nfhz;lhu;.

8. cupikahsu; nrhe;jg; gzj;jpy; &. 20 fld;nfhLj;NjhUf;F

nfhLj;J flid jPu;j;jhu;.

9. jsghl ngWkhdj; Nja;T &. 5.

10. epWtd nryTfs; &. 6.

of 11 fzf;fPL; - 12

2)

M. rPuhf;fpa fhNrL

kPjp 30,000 fhg;GWjp 3,000

epiyahd it.tl;b 30,000 kWf;fg;gl;l fhNrhiy 10,000

kP / nr 47,000

60,000 60,000

kP / t 47,000

tUkhd $w;W

( + ) tUkhdk;

tpw;gid %yk; 40

ngw;w fopT 2 42

( - ) nryTfs;

nfhLj;j fopT 2

ngWkhdj;Nja;T 5

epWtd nryT 6 (13)

,yhgk; 29

31 khu;r; 2018 w;fhd tq;fpf; fzf;fpzf;ff; $w;W

rPuhf;fpa fhNrl;bd; gb kPjp 47,000

( + ) rku;g;gpf;fg;glhj fhNrhiyfs;

40,000

40,000

87,000

( - ) t#ypf;fg;glhj fhNrhiyfs; 70,000 (70,000)

31.03.2018 y; tq;fpf;$w;wpd; gb kPjp 17,000

of 11 fzf;fPL; - 12

(4) m. 1)

tpguk; tuT nryT

1. njhq;fy; f/F tuT 1,000

tpw;gid f/F nryT 1,000

( tpw;gid ehNsL Fiwj;J $l;lg;gl;bUe;jJ)

2. tpw;gid f/F tuT 1,000

fld;gl;Nlhu; f/F nryT 1,000

( fld;gl;Nlhu; fpilg;gdT tpw;gid

fzf;fpw;Fr; nrd;wik jpUj;jg;gl;lJ)

3. njhq;fy; f/F tuT 90

toq;Fdu; f/F nryT 90

( gjpag;glhj njhif toq;Fdu; fzf;fpy;

gjpag;gl;lJ)

4. ,ae;jpuj; jpUj;jf; f/F tuT 400

,ae;jpuf; f/F nryT 400

( ,ae;jpuf;fzf;fpy; gjpag;gl;lJ jpUj;jg;gl;lJ)

5. njhq;fy; f/F tuT 1,050

ngw;w fopT f/F nryT 525

nfhLj;j fopT f/F nryT 525

( ngw;w fopT> nfhLj;j fopthf tuT

itf;fg;gl;l jtW jpUj;jg;gl;lJ)

6. njhq;fy; f/F nryT 12,000

( gw;W f/F kPjp guPl;ir epYitapy; nryT

itf;fg;gl;lJ jpUj;jg;gl;lJ)

of 11 fzf;fPL; - 12

2)

M. 1)

2)

njhq;fy; fzf;F

kPjp 9,860 gw;W 12,000

ngw;w fopT 525

nfhLj;j fopT 525

toq;Fdu; 90

tpw;gid 1,000

12,000 12,000

tpw;gid ehNsL

jpfjp th. ngau; Ng. g. njhif

M\pg;

mry

MWKfk;

tpw;gid f/F khw;wg;gl;lJ

78,000

65,000

16,000

159,000

tpw;gid jpUk;gy; ehNsL

jpfjp th. ngau; Ng. g. njhif

M\pg;

MWKfk;

15,000

3,500

18,500

nghJg;NgNuL

fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;F

tpw;gid 159,000 fhR 92,000

nfhLj;j fopT 1,500

tpw;gid jpUk;gy; 18,500

m.K.fld; 5,000

kP / nr 42,000

159,000 159,000

kP / t 42,000

of 11 fzf;fPL; - 12

3) fld;gl;Nlhu; fzf;Ffs; (Ms;rhu; fzf;Ffs;)

(5) m. 1)

M\pg; fzf;F

tpw;gid 78,000 tpw;gid jpUk;gy; 15,000

m.K.fld; 1,000

fhR 40,000

kP / nr 58,000

78,000 78,000

kP / t 58,000

mry fzf;F

tpw;gid 65,000 m.K.fld; 5,000

fhR 50,000

kP / nr 10,000

65,000 65,000

kP / t 10,000

M\pg; fzf;F

tpw;gid 16,000 tpw;gid jpUk;gy; 3,500

m.K.fld; 500

fhR 2,000

kP / nr 10,000

16,000 16,000

kP / t 10,000

= 350,000 – (40,000 – 10,000)

8

m. 2016.12.31 y; ,ae;jpuj;jpd;

ngWkhdj; Nja;T

= 350,000 – 30,000

8

= &gh 40,000

of 11 fzf;fPL; - 12

2)

3)

(6) 1) fzf;fPl;L epakq;fSk; vz;zf;fUf;fSk; epWtdq;fspd; epjp rhu

e;j nfhLf;fy; thq;fy;fs;> epfo;Tfs; Nghd;wtw;iw epjpf; $w;Wf;fspy;

vt;thW cs;slf;fp ntspg;gLj;jg;gl Ntz;Lk; vd;gjid

vLj;Jf;fhl;Lfpd;wd.

m. ,ae;jpuj; Nja;Tf;fzf;F 2018.12.31 Ng.Nj.V

f/F

60,000 ,.e. f/F khw;wk; 60,000

60,000 60,000

M. ,ae;jpuj; Nja;T Vw;ghl;Lf;fzf;F 2018.12.31 kP / nr 140,000 2018.01.01 kP / t 80,000

ng.Nj. f/F 60,000

140,000 140,000

2019.01.01 kP / t 140,000

= 350,000 – (40,000 + 30,000)

7

M. 2017.12.31 y; ,ae;jpuj;jpd;

ngWkhdj; Nja;T

= 280,000

7

= &gh 40,000

= 350,000 – (80,000 + 30,000)

4

M. 2017.12.31 y; ,ae;jpuj;jpd;

ngWkhdj; Nja;T

= 240,000

4

= &gh 60,000

of 11 fzf;fPL; - 12

2) 1. Rjh r%f Nritfs; epiyaj;jpd; 2017.12.31 ,y; Kbtile;j

Mz;Lf;fhd nfhs;sy; nfhLj;jy; fzf;F

re;jh fl;lzk; 600,000 $ypf; nfhLg;gdT 30,000

ed;nfhil 150,000 rpukjhd nryTfs; 40,000

kz;lg thlif tUkhdk; 75,000 kpd;rhuf;fl;lzk; 25,000

gj;jpupif> rQ;rpif

nfhs;tdT

65,000

tpisahl;L cgfuzf;

nfhs;tdT

100,000

ikjhdg; guhkupg;G

nryT

10,000

tpisahl;L Nghl;br; nryT 20,000

kP / nr 535,000

825,000 825,000

kP / t 535,000

2) 2. Rjh r%f Nritfs; epiyaj;jpd; 2017.12.31 ,y; Kbtile;j

Mz;Lf;fhd tUkhd nryTf; fzf;F

$ypf; nfhLg;gdT 35,000 re;jh fl;lzk; 588,000

rpukjhd nryTfs; 40,000 ed;nfhil 150,000

kpd;rhuf;fl;lzk; 25,000 kz;lg thlif tUkhdk; 75,000

gj;jpupif> rQ;rpif

nfhs;tdT

45,000

tpisahl;L cgfuz

Nja;T

10,000

ikjhdg; guhkupg;G

nryT

10,000

tpisahl;L Nghl;br; nryT 20,000

tUkhd kpif 628,000

813,000 813,000

of 11 fzf;fPL; - 12

(7) m. 1) epWtdj;jpy; kPs; epw;gidf;fhf itj;jpUf;Fk; ruf;Ff ,Ug;G

vdg;gLk;.

2) 2017.12.31 ,w;fhd ,yhg rPuhf;ff;$w;W

2018.01.10 y; ,Ug;G 47,000

( + ) jPaopT 10,000

gw;W 3,000

tpw;gidfs; 37,500

ntspj;jpUk;gy; 15,000 65,500

77,500

( - ) nfhs;tdT 30,000 (30,000)

2017.12.31 y; ,Ug;G 47,500

M. Neupy; Kiwapyhd fhRg;gha;r;ry; $w;W

tup fopf;f Kd; ,yhgk; 50,000

Nkhl;lhu; ngWkhdj;Nja;T 3,000

,ae;jpu tpw;gid el;lk; 4,000

tl;b 1,000

ngw;w gq;fpyhgk; (1,000)

nrhj;J tpw;gid ,yhgk; (3,000)

KjyPl;L tUkhdk; (2,000)

nraw;ghl;L %yjd eltbf;iffs; %yk;

Njwpa fhRg;gha;r;ry;

52,000

,Ug;G FiwT 5,000

fld;gl;Nlhu; mjpfupg;G (3,000)

fld;nfhLj;Njhu; mjpfupg;G 3,000 5,000

tl;b nrYj;jpaJ (3,500)

tup nrYj;jpaJ (6,000) (9,500)

Njwpa fhRg;gha;r;ry; 47,500

,uz;lhk; jtizg; gupl;ir

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