สกสค. หนังสือเรียนรายวิชาพื้นฐาน คณิตศาสตร์ ป.4 เล่ม 1

ilfiudd oridau:ruT^ trtlCuoru I nrainrrrani rJ.a
uvrfis 1n1iq6ufl1:u'r5

uuu5UiUluo{ fl 15Fl 6lJ tLa u fl 15141 5

5 15 45fai'roYYr:ruruurut :r.Jriohjf, 135

! A 1n Lt! U :1J '!yl o A d u u6 U : A'
U fl 1 ilU 1 3J d:J ?\ U0 tLU
LUO.i :J Ft ? t1\ t3J U

qoiruruvr d, 3^ | o ! ra v Y alunm 15=5 = 3
uvi
ttju rt< o tsiru?ui4 o u a a fl u?tl.i qJ1 u 45+75 = 3

To ltJ2.tl-=tAtJtr -- J2
u 1 {lJ?'t

I qirurufi 5 uiju 3 urrirrolqilu?ufi 4

ttao{?1

ttav qirurufi 6 utiu 3 rvirrolqiru:ufi 5

fi{uu q".iir-ud,rufr 5 t{Ju 3x135 = 405

LLAU soii^rdut ruvr 6 u{Ju 3 x 405 = 1,275

v

d13t 1 : n Lrao s uulu :r-J166',rfr

!

x3 x3 x3

1355 15 45 4

405 1,275

t urB il sr-l ra urd o { 1i't u? {' d'rtnpt

x12 x1Z 6,972 48=4 = 72
576+48 = 72
q'
82,944
4 48 576

'e-e, t6un'atatttda{d1u?u

48 |1 aardud{ta?un1:douiuerrFlrao{rtasrfl ntuTa6

;yfi-i!fr aGa uu:rEJ^itrfi3uoru I nrainrrrani rJ.+

ul4vt 3 | n15nil n'111415

iahil 144 TZ 36 18 fr'rrnn 744 + 72 -2

rfi o r o r n ur r: :il fi riruu n fi Fr?'r 1.r d'u fi'uduuu u a n a r 72+36 _-1L
U
36+18 -2
lousiru?uynrdrur{Ju 2 lvircl or Eirur ufi o d 6n niuyxrr r
U

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Z Lvt'tljo{a1u?uvt

Isiru:ufi 4 6o 1B rirqirurufi 5 urvru6':u
u,y

z"ACU LA
18 =

I E = 7B+2

LLaO.i?1 Itt l-q

o.iuu Io i- 5 n< a

o'ru?uvt

a1il1:fl rrdoI uuu:rJt6'6',rfi +l , t). f- ^- ,{
U
t t). z- -- 36 1B g

144 72

4UO d'srnn

tnilfl?LatLtdo{0'ru?u 25,000=5,000 = 5
5,000+1,000=5
+5- gL.
\
25,000 5,000 1,000 200
4A

a.li auo

Y7 LASJm?[A?JtL6lO{O1U?U

|aarriudruairunr:douiuurnrapr{urasryrrluTaE 149

I rarirfi au6uu:ru^i.tYrriugru I nfi noraori rJ.+
umfis;n'lieiln1ru1i

I?rlqiruaufiuduvru6"r u @ 82x[ = 3,te3

O E" tr = 2,tr6

O 3,q07*E = eT @ E*zst = 48

IfollvuFtIT-----l ttiluao'ru?uuvu

tt

o E"sn 3O,B2B I r,rr16'orn
I rart6'orn
@ zlxl = 77,340 I
rartriorn
o E*+so = 7,650 urt6'orn

I@ 450+ I= 1B

.:"
.

50 |1 aartiud.iraBunr:aauimr.norasr{uastfl n1ulaE

ut"iordfi ord5en:ro^itrfi J u*q,ru I rrfi nrrrani rJ.+
uvrfr g I fl1rFr6u fl'rr141i

lovreiflryrnr

rfi o r : cur n r : uriTo vr drJ ru r,r

:YlvduY n?{vt:v\ ulJ't u:0{ tvt'r 1 1 4 aU!: 1 n 1 Fi a u 225 uxn ir u rr : r yr iy'r rir r u : a r rfr'rtd'ui u rvi rtpr

!!sd o ltly fl fl 't:?1 u:0{ y
Lyt't
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li<d qlluio{rfi1 714 aU!:1rr1Fiau 225 utvt

a{v Lavuuan

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Liufrlpior

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ffi rt:lfi u urj : vT u n #eu a-n rcrfkio d r

ffi ui o 6r r r u : o r rfr'rtdu-l^u rvi rto a714xZZ5 =

25,650 rrvr

ra u a i? a doutfro d rrl:'i 25,650 rtjurir n ou d n n 6'o.l \WffWi

qJU I

rarlfiTou 25,650 + 225 = 714 firaooerd'orrillovrd

d,"!v

\ LLaO{?1 25,650 Lljun1Flolytflflrlo{

|anrriudruaBrunr:aouiusrrtrdfl{rravuilFrIuTaS 151

J rarirfr o rEuu:raitrrdugru I nrfi rrnran{ r.l.+

*r-:ui'i ; i"rirfl *i *'-15'i418

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vl LFln
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^'-.1- ourrrJc16n: ar 240 du 1rfrr6n 48 nu nuavrvlr 1 niu

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'

yrir u6n 48 nu t6'tfrn:onnuav 5 du fl#n:on,i'o,a:lrfifr,

yrt6lnu 48x5 = 240 filaoprn#olriuTor,rri

5 d'"ie

trao{?r tlJuFt^aOuvlflngl0{

52 |I aatiud*a?unr:dauiilsrroram{uas riln1uTaE

uu--orfi o roEeru:ru^ itrfi{ ugti I nrriororaori rJ.+

ul1fi 3 | n1ff16u fi1?l,t,ti

rBoritrfiru:iyrn,iloudr:rfilrirtri 165 nu rirr6orirfiYurilouar:r6r;ir 57 ufiur
l!t

u w urY !
Q v:u zu La ud'r: Loil{143.Jn fl Ftu

?5AO ooo '{*} im

t1,1U'111

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/5 Lvtu?

.suad STx765= E

u5U [UndAJAflU6lr

?0vr1Ad o dI vX d oVY
LToL0udl::lJ,,rLFlud'r:tfl:JalLFl 165 Ftu
TJ

t4:u0X:duo r.t LFI ud15 tfl 3Ja 1 57 t?lu?
U

uX ,uZ 57 x 765 = 9,405 ou
Q v:u r.,J LFt u d1: LFlyr.i14il a
U

c(,dod OU

ra v a i? a a o ut6o d rrt:'i 9, 40 5 rfl u rir rr o I fi aU n 6'o r

ulir riTouar:9,405 nru uavrtol::yn16'rfrarav 165 nu

v !^i
a0{u:TyiflflLyru')

I

rarldTou 9,405 + 165 = 57 ftaoonf,otrTdorrrd

uaot'ir 9,405 r{Jurirmolfianfror
U

|aaru-uduaBrunr:aauiuenardsriragrilnlulaA 153

ufirdau5uu:ru^4itrllugru I nrua6')an: !.4
uvrfrs 1 fl1:noJn15fi1r

r{rtorv'lri:rrfi rndrutilil z,l 5o to u61vdl,lo'olanLuufll fl1av 25 t:a tdfirir

i66o

Ed:vtun#rydnuni 2,750 * 25 = 2,750 tio

?6lir u{rtolr,"lritufiln6rutril6' 25 rio

ouAoo 2,750 + 25 = 110 rir

u1:J1001uufl1 fl1au

ao Lfl

FIOU ooo fl'l

oua:?adoutfro dr.il:'jr 110 r{Jun'tnolfr q1n6ot

U

vlir n6':utri r t0 rir rirav 25'tJa fin6'rut:ivr'lu:rotfirio

rartrilou I l0 x 25 = 2,750 filaaon#olrillovrd

uuanvjr 1 10 r{Jurirnor:fi an6'or

I54 | anrdudrtaBunr:aouimsrorasr{uasrun1uIaE

uu--rofi''ooriuu:ru^itrfiaugru I nniororaori rJ.+
uvrde ln1;Brunliu'l:

dv- q& uaswAiA6A6o rdsurj:vTsn#ald'nuni uaviBlir

| 155anrriuriqra?xnrr6ouiyrr.lrflrdn{uasrvrnrlulaE

vfiif, o uEuu:ruitrdug',u I nrriororani r-1.+
uvrdg I n1iailn1til15

tTYxl v6,
Fr5? O 6lOU Fl?1 3J t?J 1 [O

d suudado

L?JUUU5 u Lu Fr61 6ua fl u6lJ LLau Lt6l FI.12 5vl1

@ Trro',u6'ornr:6'nd! 3G5,000 riou trinrior nciorav 744 flaul6'frneiot urafioarJfiriau

tJ:vTundrp6'nuai

@ rdounluuruu rnioi'roonrirdrnruvln{u {uav 13 frIau:rn: rfioufluuruurnioilu{lu:uuu?l'r{
u"d^f
vr{14:JOfln Lat}Jrl:
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56 |1 anrriud{raBunr:aauivarnrdo{uasrilnluTa6

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ur,-{f;

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rua v r 6 o n'Lria o r u n r : nit#tu r r v a r rir qir u: u fr rir u u Fr

irrloa vr drJ ruuvu 1 a 1 f,i il : vT u n d'ru 6'n rcfli
2,400 x 300 =

iirrvrt:oonN^uudouav 300 urv u{Juurar 2,400 u6ou

ulnrt:o v fi riuo ou tvir'Ln

r?\:'ru 1 fl fi 12 r6ou 6'rriulrar 2,400 rdau 6nr{lu 200 fl

tJ

clr
d, v ,u MvA LvwJ: o v o ot riuteiur u fi 2,400 td o u
rU u L! Lr.J Lovr

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vty

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rarl6'ornrJ:vlun#rpa-nuni 2,400 + 300 =

,!d,4i,o' LoouilrLd? arudrclrufn:td z,+oo'Lu

LuauuLt.lu

:1n1luau 300 urv ovtfiriurftrauo uvir"Lo

au'l{uLXu"L*uo Lulnv

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^

| 57anrtiudsratunr:6auivrsrnrdsr{uastflnTuTaE 1

rarisf, or6uu:rtiitrduqru I nrfr nrrrani rj.+

uvrfi: 1 nlieal n1sfi1:

@, afrtlovrdflfuill ttavilrrirmou

O ornl:vTurr#cya-nr*45

1) 5sx125 = E

2) 3,444 + 246 = E

E3) 1.,450 x 380 =

E4) 8,901 * 29 =

B I1 5 aortiud.rra?unr:dauivturnranirrau rvrnrlula 6

ilfi-{af, oGa uu:rui^rrrfi{ ugru I naiororani rJ.+
j
uyll1 3 I fl]5nfu n',t514'15

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@ ,',nn',* A ov dc
rufro'[#aarunr: ef rolTorr drJ ruyr

fi nr rr uyrrv a3r Iasilrfl ulc

1) ToudilryrarnlTnru

2) lovrdr1ryrarnlTul:

|anrriudrra?lnr:aauiyruroraq{uasrflnTulaE 1 59

rafirfiouBuu:rEritrdugru I nifr noran{ il.4

uv'fia In'rreiln1i1r1r

P; ar?oaoun,uu{rto

y ( 6q 6U14101 n j u io 114uo
Lovl
d51{ uil t{au lsvl fl

Q E,-r:rTund'rg6'nr*n5 76,025 * 25 =

@ ElrrTunrd'cy#nuai 7,732t 18 =

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|anrr.iudrraiunr:aau?usrflr sr{uasrvrntu1aO 161

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j

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@ Tur raiuolu {To vr dniu zu a ail\ d 7,967

1) .: 1,946

@ uaruiBvrzuadvlti

2)

ii X
oi

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1) x

x 7

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t
dd
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?11?5ffFtut{&l?{tmu

aud n1:Ul tiaa?\D1J 0{ 21 x(28,250+ 12,092)

1\Q1:fU','l

v

t[u?91{

OtYTAurfi:\u urzuad'l,rdro{ 28,250 + 12,092 Ztx(28,250+72,092)

2 B2 5 0 @'utufi rarzuaallrdqlo{ 21 x 40,342

+

1 2092

40342

40342
x

21

40342

BO 6 B 4 0
B 471 ,8,.2;

:t:

d'trfu 21 x (28,250 + 1 2,092) = 847,782

rru?uou Ztx(28,250+12,092)

21 x(28,250+12,092) = 27x40,342
= B47,LB2

oirfu 21 x(28,250+12,OgZ) = 847,182 21 28250

40,000 40342 +
800,000 806840
d'rr.rtu 847,182 r{Juzuaaivr dfi d:.r tuqdil,{a 72092

9 40342

Inoruhd*aiunr:aouirnumraniuacrilalul"6 1 65

rafiif,orBuu:rsitrfiugru I nfinorani rJ.a

u:ud a 1n1iu'rfl au qru ur:eirurufiu

r,rrzua#ndro{ (120,750 + 18,462) - (232,092 + 12)

Ado,u, v

25vr1 (Lru?fl{)

u1zuad'vldto{ 120,750 + 1.8,462

1 .) 0 7 5 0 (120,7 50 + 18,462) - (232,092 + 12)
+ 1',z

1 B462

I7 3 212 3

urrinaYv\dflo{ 232,092 + 12 -r,rrzuadndto{ 139,212 19,341

i39212
19 3 41

rfr o r : rur n': r il d:J rfi erdl.r ria 140,000
23,000
ri-!lo{o1n 120,000 + 20,000

LLav 230,000 + 10

140,000 - 23,000 117,000

rYrtYu 1 19,871 r{luzua#udfiattuqalzua
I

nirju (120,750 + 78,462)- (232,092+ 72) = 119,871

qElJ ooc(,de'rJo

166 I aarfudrua?unr:aouivsrnraqiravrilnTuTa6

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a.{ o (LrU?UoU)

?6Vr1

(12O,7 50 + 78,462) * (232,492 + 12)

(120,7 50 + 78,462) - (232,092 + 12) -739,272 79,347

119,871

ni#u (t 20,750 + 18,462) - (232,092 + 12) = i1 19,87

qOU ooc(,de"rlo

?\ a 1 : fu'r Fr?'r x.r axr t14 Flail azu
c

tflororn 120,000 + 20,000 = 140,000
LLav 230,000 + 10 = 23,000
rLav l40,000 - 23,000 = 117,000

o-Y{du,-ur! t I 9,8/1 r!u,iaa?\5v1d:Jrilrld}.]ria

tqt ado
ttdo.l?ovl1

!t

O r,rrzuaahdtor (405,8 40 + 722,541) - (27,340 x 18) ttu?uou

?5vr1

(405,840 + 122,547) - (21,340 x 1B)

(405,840 + 122,547) - (21,340 x 1B)

niriu (a05,840 + 122,541) - (21,340 x 1B)

il,.

aarriud{raBunr:douirnurnrdn{[tavrilntuTaE

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uu{i a | fl1:u?n au qu ur:drueuflu

@ ,',^a6'udtol (31,560 x 16) + (20,1,37 - 19,891) Ltu?6'{

Tu r tfru ua o I rir d'lrYu n r : rirur ru

(31,560 x 16) = (20,131 - 19,891)

?6v11 ud

vd 14','ltJAAil6flO

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vd

141r',JAail5t0{

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j
uvlvl 4 | n15u?n au n6u u15o'lu?uuu

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ruaqri6?ir

Q ,',^aaivldtot (215,280 - 85,630) * 25 rrurnyt

?5v11

v

nirju (275,280 - 85,630) + 25 =

aou
,'.r^ud'vrtftor 265 x (13,760 + 32) Ltu?uou

iBrir
265x (i3,760 +32)

6's#u 265 x (13,760 + 32)

9rou

| 69anrriudruaBrnr:dauivru'roran{utavtun1u1aE 1

uu*rfr auiEiu:rui'^u1&fr utru I nrniororani rJ.+

uufi a ; n'rru?fl au qat rar:eiruau#u

O r,nnaah$tos (103,172 + 327,590) - (2,792 x 142) uutstv'i

ni#u (103,172 + 321,590) - (2,192 x 742) =
-25,3 1 4 (320 x 5 6) fi rir d'uciu n r : rir ur ruo d r 11: lua v16'zu a #vl tf rvirlo

O IL7 aartiudr taBruar:dou?v srrtrdm{ruav rvr nTulad

vrqi{460rdiuu:rE^litrfiCugru I nfrnorani r1.+
urfr + 1fl1:uifl au gcu ur:<irurufiu

nlru?n au a(u6u u1:?uFrufitilfi?rrfiu

rl#riru uo !aY ur rulur r 16 u ri o u
fl 'r : Fn u'r 6u vr :.r u a r u r u Fr o rir fi l5

r rt:ru ri fi rhi fi r t r5 r v fi rir rYr rYu n r : rir ur ru o d r

tFl:0.iFrFttat

u d o u & o io u€ da a 6
14','lr.laav{5a13Ja1nu?Jufl15Fl1u?oJvlfl1lruol ttaur{aay{001fltFt50.:Ftota?J?ytu1FI1619tT

9/d/6riradu6 tllOtt6lO{tlAnlStUTUULViUUr.lAAV{5

t/ tU[LA?[?JUU

Tovrd ,.laAV"l6 vd rddud
ov!'o
7) 2+3+4 fl 1lJA1 oUlJUfl 1 :Ft1U? 6U zuaav\D LU:UlJIY}UlJ',JAAV!D

drulilsm $211ilfr1u a'tnLn!o:0{natat ouYo
2+3+4 2+3+4 n13JA10!1JUfl1:A1U?6U
=5+4 =2+7 (ry
-9 -9 nuu! r!r,Jaafl Da1fl LFt:0{no rat
AEEElIE
{rulilsar ?r?1lilei1u
I
v,/ru,/tLu y]lflU \/ tyt'tflu

trirviralu lriuvirrTu

2) 4x2x5 4x2x5 4x2x5

rvirniu tyl1flu

hirvirnlu LilLvt1flu

3) 6-3-2 w-2 6-W @EEEBE ,/ rvirfi'u

= ffi- 2 =6-[$,ffi 1 h-irvirrYu tyI ln@u

__1I _L v/ut
L3Jtil1nu
-J
4) 76+ 4+2 16+4+2
76+4+2

tvl1flu tyl1flu

Urtu Urtu

LilLfl1nU LtJrvrlflu

\y*\vv tjoa{tnfi I

nlrrilu?au zfrunaudritu + ilBo - raBa xfito+

vrlruvdlod

hlt,{ a a y\ 5yt tyt''l n u r{ a a y',1 D Q 1 fl L Fl 5 o { Fr o La lx fl n : 6u u{lunr:riru?ru0'tfl .................

|anrriueis raBlnr:aouiy arordn{uasrunluTa F) LT 1

uftfr oriau:ruitrfi'ugru I ncfr noraori r.J.+
uvrfi + | fl'l:u':fl au qru rar:druauriu

lovei ad vd r tjurJB a ufi u r: r'r a d'l^r
,',JAaY"lD
7) 4+ 6 - 5 ,{aav\5 ouY,o
u ovYt !o fl 1il41 oUlJUfl ',t:Fl1U? 6U

n rir rfu rlu n 1 : n'1 u? 6u Q1flLA:A.tFlnLAl] ful uvr!r{aav'{0a1 n La50{no Lat

eirutdsm sx11dE7TU tu eirutil$ar r?1lild1u

ffi-s 4+6*5 I ..U:$...rtC/ ,/ ,/uvirriu rvirnTu

=ffi-s =4+7 1//.srr-,i;4ar'lyt'./tf
{.ji./
__JL -A
&IE@EgE

5

trirvirriu triuvirniu

B-2+1 B-2+7 B-2+1

rvirniu lvl1flu

= ................. h-iuvirn1u LlrLvtlflu

ffiffif-ffi?.j:c,i#iiq#ii#Ir

r,W#,ff,W,.& n1ila1n!tun1:n1u?6u

loyrf nuiirri'rtTunr:rirurru

1) 3x4+2 3x4+2 EEG'EBE \//t
\/-/r tyl1flu
=12+2 6 tvl1flu

-6

2) 72+3x2 72+3x2 1.2+3x2

Yu filiii#&fr
rfllii{itfr!,,{$lltttl;
?JAd{Lnm 3

n1:ri1u?ru z &usrru{irflu x fl-u +

't$!l:

2 |17 aaru-udr raiunr:dautusroran{uau umnluTa E

rarirf, aGuu:rerirrfiugru I nrfinnrami il.a
umd a I nlru'rfr au qau ur:o'ruru#u

ui zuad'vrtf ril6uurfiuuzuaa'l^rtf

r{aa?\5 !^ ouuo v
c''tflLFl50{natat
uvo n1'JA10!lJUfl1:A1U?6U
,@i
m 1 r.J a 1 0lJ lJ Ufl 1 :n 1U? 6U nauurJzuaa1\001fl Ln50{notat

aolnI ouu?n (lf"f}iJ?' u?nfrllouUaUfu afllflouu?fl

1) 4+3x2 W*2 reU rvirrYu ,/ rvirrtu

4*W 10

= ffi'z =4+6iil ,/ trirvirnlu

=74 =10 lrirvirniu

2) 6x2+5 6x2+5 6x2+5

lvirniu uvirrYu
hirvirrYu
trirvirfi'u

{ofr'trnm 4

nr:rirurar z nYumou {ir{tu + tiu x

orlrevdJodd'or t!un''l:Fl1u'1il....."...."..... flou

,iaailsvtLvrlnutJaa?\5Q1flLn:0{aatatlxnn:fu

ud zuaaiv{d

zuaavID {1flrn!:^0{oorat

oQuo v l,ffffiii

n1ila1autufl1:Ft1u?fu LJ

1) B - 2x3 auftllauUnU fll ofunouau EEEEgE tv
2) 4x 5 - 3
B-2x3 B-2x3 2 tvr1flu

=6x3 =B-6 \//urtv rvirniu
L:JLyt'tflU triuvitn-u
= 18 --L)
uvirriu
4x5-3 4x5-3 rvirrTu h-iuvirriu
h"irvirriu
=

yu

lJO6l{tnA 5

nliriluaol z dunau drflu - fiu ,

vtAruud!addlor ttjufll:nlu?fu...."........... flou

t{adilSvrLvr'rn!zuaafl5Q1nLn:o{notatv]nn:tu

|anrr.iudrraBunr:dauim urrtrdniuasrmnIu1a €) 17 3

urirfi oriuu:ruitrdug, u I nninrrrani rJ.+
uu{i a 1 n1:uin au qu ur:druaufiu

ud vd ru.Jiurrfrurzua#vrd
,.JAAV\5
zuaa?\5 OUUO u
n1l.ta 1 nutu fl 1 :Fl'lu? 6u
!^ n1 r a't Frufl ufl 1 :Fr1u? 6u
u?nfllol u1415 141:flOUU',lfl Q'rflLFr:0{nota%
vusA
,'l:-l)
rrl:* -. / f-lu ilanv!uQ'')n Ln:o{Ftfl Lat

t1l-t"*-"i}:r/ u?nriou141r' ulsriouu?n

\_J

1) 3 + 6 + 3 ffi*s 3*W il-ELEL;E '/ rvirrYu

=Si{ +3 =3+llt{ 5 uvirflu Ir

_.) _-Jtr {,/qt tl.rrvrflu
LLrrvni-tu
-J

75+3+2 75+3+2 15+3+2

rvirriu rvirfiu

= ................. lrirvirfiu triuvirriu

da#srnn 6

nr:rirurcu 2 &uaaufiriju + fiu +

zua-al^t'Atovttyt'tflut{av ail65alfltFl!T0.loF}Flta?Jyfind:il tldu, fl1:Fl'1u'1il................. nou

Tovrd vd ad ru.lBuulfiarzunan$

tiaailD zuanv{5 ouvo v
il"
0lf ltF!ro:0{notalj Fl't :.1 a1f,tutu fl 1 : Fl'l u? 6u
fl'llJalnU?Juf-l'1:Fl1u?fu
, .-.i-l ful Lur!hiaav\541fl LFr:o{Fr o Lat

aufltol u1415 1415flAUAU t., I
:i;x ,, i
1) B* 4+2 B-4+2 B- 4+2 ,/tlllnu
;i-t"*.-:-':.t,#
=ffi+2 --tpl -ii rvirriu
!*! '.'J
a ,/ hirvirrYu
__La EilE E
iar
6

-6 1:"iu,irriu

2) 12+4-2 72+4-2 72+4-2

== rvirriu tl11flU
trirvirniu
ULr rrrrnu

Yv /

?JAd{LflA

-nr:n'ruacu 2 fiuaaufir{tu tiu +

4 |17 anru-udlraBrnr:douimsrrtran{uasrilnluTad

'v

ufirdarEuu:ruitrdugru I nfi norani r.J.+

urd a I n'rtu?fl au qar rar:drururiu

I

']:

r-p

-Ll- J, lEir r#u uta or rir rYlrYun r : n'r ur rut o'l 7 26,480 2,560 x 32

126,4BO-2,560x32 -ornlovrdfr unv x

1vv!

rir6'uriunr:n"ru:ru
riufi x

%ud^uyl z

tq*vt yt
{u<Youuoado
n r :r{1U? al uA e tsl u tFl :o.t 14 u 1 U fl 1 5 Fl 1 u? 6u
Tcr t rdu ua n I dt du

O 560,1 34 _ ZBt ,329 + tAg,OBT

560,1 34 - 281,329 + 149,087 ornlovrti fi ....."".""...... utav

ArirrYuqiunr:rirurru tff I

%u?1 L

@ zltg,Btl + 339,854 + 2s1

249,81.6+339,854+251

rirriuEiunr:r{rurru "u'ufi I

vt

ltu1l L

IaarriudttaBlnr:dauiusrnrdnirav rilnlu1a A 17 5

urTrfiaiiuu:ru-i":iul rfir:oru i nfr';ri"rrani l.+
u*fr + I fllii-l?fl nu qru ur:drurufru

fior:rurnr:u'rr{aaiv{dto{ 520,837 + 7,465 x 792 rru?a''{

520,837 + 1,465 x792

tffufi @ .rrua6'ntfror 1,465 x 7g2 2'YriAufr urrlaaYv!6ro{ 520,837 + 2B7,2BO

'_ "t' "_"-':* ,'*",'f_"'_,. x 5 2 0 B3 7

1,t:4: ,6,5 +
2B1 2B0
' -. : , . ,".:-,, ..,,i.,,,-
B02 1 1 7
ti:I: '9,2

I2 3 0

1 3 7 B50 @ r,+os x tsz 287,280

1 4 6 5 00 @ szo,asr + zlt,zlo =

2B1 2B0

oiriu 520,837 + 7,465 x 792 = 802,177

rfror:rurnr:u1,.Jaa'ildro{ 138,618 + 54 x 279 rLu?uou

138,618+54x279

1

2

138,618 + 54 x 219 = 2,567 x 279 @ rsa,or8 + 54 = z,s6l
= 562,1,73 @ z,sot x z1s = 562,773

6'trfu 138,618 + 54x279 = 562,773

6 |17 a arriuai{ raBunr:douilr sr fl rdn{uas rvr nTuIaE

vrTlf,ariuu:ruitrfiugru I nrinnrani rJ.+
urd a | fl1ru?fl au qal rartdrueuri'l

-vd 5TO x Z+ ruurOyr

u1zuaail0t0{ ZS,TBO

?5v11

25,780-570x24 rfiororn 570 x 2+ tn#r6ur 600 x 20 = 72,OOO
*aY 25,780- 12,000 = 13,780
1
rrirYu z5,zBO - 570 x 24 lndr6ut 13,780
2

rarzuad'ndt ro 579 x 24 -vd

570 u1,.Jad'?\dto{
x 25,780 13,680

24 257B0

22B0 1 36B0

1 1 400 1 2 1 00

1 36B0 570x24 = 13,680

- =Oilt#u 25,780 570 x 24 72,1,00 25,780 -13,680 = 12,100

glOtl olo,ooo

vlriad'ildflo.i 301 ,795 + 260,500 + 25 ttu?uou

?5yt1 a: 1f-lut&un1:o'lu?tu

301,795 +260,500+25

1

2

rflosorn 250,000 + 25 = 10,000 uav 300,000 + 25 = 12,000
ruaovir 260,500 + 25 lrnn'ir 10,000 lrririoun'ir 12,000
tfiororn 301,795 + 10,000 = 311,795 trav 301,795 + 12,000 = 313,795
oi#u 301,795 + 260,500 + 25 rrnn'jr 311,795 rrririoun'jr 313,795

301,795 + 260,500 + 25 = 301,795 + 70,420
= 372,275

6trYu 30t ,795 + 260,500 + 25 = 31.2,21.5

EOU enob,tood

Ianru-udq HBuntasuivttnf, ran{uas runluln A LT 7

vfvi{4fioidiau:ru^itrfiu& oru I naisrerafli l.+ o dr6:rr.J:vr r ruzuaahdriou

,rfi a ; n1:u?n au nn: ur:sirurufiu

a^avd

l'>r, 1r1r{aav{5

O 164,T08 + 2,849 x 28

ud

u1,{aav\0?J0{

yltiaa?v\d51J0.t

28nirfu L64,7OB + 2,549 x =

@ 3oo,1s7 - 286,316 + r24

-300,1 57 286,31,6 + 1,24

o{uu 300,157 - 286,376 + 1,24 =

B I17 aatiudr raBu nriaouivrtnor an{uae rfl n1uTa 6

rfror:rurnr:v124#v'rdto{ 458 x 237 + 777,600 + 46 vrTrfi ouEuu:rEritrfi ugru ; nniororani rJ.+
ur{i a 1 n1:u?fl au gru rar:niru'luriu

.lii.,::,l;,!.');.t:.;',l1
'tili::!4t.lt:!

458x237+177,606+46

IcA]TAufr urzuaail,ldror 458 x 237 y'rr^r.l'#fi$"iiol 777,60t, + 46

45B D B 6 1
237 .-)
3206
'i4,6 1 7 7 ti 0 6
1 3 74 0
9i1 600 1 8

1 0B546 ;

yal,ha II .)

rTufi FJ ul,iad'ildtol 108,546 + 3,861 i J6

1 0B546 :
3B6 1
i .)
1 1 2407
l J oB

:

:

j Z 8.0
i
...t.....
: t'
)i 7,: 6

',4 6

I

i+ c'

,0

ffi 458x237 = 108,546

rLr-)l 177,606+46 = 3,861

(* 108,546 + 3,861 = 772,407

6'triu 458 x 237 + 777,600 + 46 = 772,407 t/I
_.,.:,

'i ;' .,'t :,.1:.

,i1 :t it.n;!ii,,

| 79aarriud.rra?rnr:douivrnroran{rasrfl FrIuIa6 1

yrirf, ot6Eru:ruitrdugru 1 nrinorani rJ.+
,vrd a I fl1iu'rn au qa: ur:druauriu

v

-urzuad'vldtro{ 530,157 382,960 + 2,013 x 124 tLu']6.1

aao
?6V11

a10ulJufl1:Fr1U?6U

530,151 - 382,960 + 2,073 x 124

rfiotorn 2,013 x 724lndr6ut 2,000 x 724 = 248,000
uav 530,151 - 382,960 tnfirdut 530,000 - 380,000 = 150,000

ruav 150,000 + 248,000 = 398,000
o''rriu 530,151 - 382,960 + 2,013 x 124lnfrrdul 398,000

urr.radndto.i 2,013 x 724

207 3
x

1 24

B052 u1r{aalr\dflo.i 530,151 - 382,960

402 6 0

20 1 300

I2 4 612

urzuad'vldtot 1,47,1,91 + 249,672

I1 4 7 1 1

+

I2 4 612

I3 6 B 0 3

-6'tr.rtu 530,1 57 382,960 + 2,013 x 124 = 396,803

9l0ll enc(b,doen

80 |1 aortiudwBrnr:dauiusrflranirraYrvrnlutad

^{vu-rf, ouiuu:ruitrfi ugru I nninnrani rJ.a

ur{i a ; al:u?fl ar.r qau ur:airurur7u

uroud

Tsr r#urran.rdr 6'udun1:a1u? 6u ua uu1 r,{aano

-283,691 + 156 x21.7 785,429 uutstet

?6v11

alflutunl:Fr1u?tu

283,691 + 156 x217 - 185,429

frrriu 283,691 + 156 x277 - 185,429 =

EAU ..

|anrfiudrraBrnr:douiltarflrdn{uasuvn1ulaE 1B1

u#rfi alBgu:rsitrfi ugru I nefi norarri r-J.+

,vii a, I nlru?n au qar rar:Eiru':urlu

-347,279 + 585,144 + 276

,076 = 347,279 + 2,709 - 289,076

= 343,988 - 289,076

= 54,972 @ sas,r+4+2t6
= 54,912 @ Z+I,ZZ9 + 2,T09 =

@ -s+s,osB 289,016 = s4,912

urzuad'ndror 1,083 x 1,48 - 86,490 + 2O5,4BO LLu?uou

alautufl'l:olu?6u

1,083 x 148 - 86,490 + 205,480

rJ:vrrruzuaalv,rd

rfiomrn 1,083 x 148 tnfruEul 1,000 x 148 = 148,000

uav 148,000 - 86,490 tnfrrdus 148,000 - 86,000 = 62,000

ruav 62,000 + 205,480 lndu6ut 62,000 + 2O0,O0O = 262,000

oiuvu zuad'utitos 1,083 x 148 - 86,490 + 2O5,4}O1ndl6ar 262,000

i6dr

1,083 x 748 - 86,490 + 205,480 = t60,284 - 86,490 + 205,480

73,794 + 205,480

279,274 1,OB3x14B = 160,284

6'rrfu 1,083 x 148 - 86,490 + 2O5,4BO = 279,274 160,284 - 86,490 = 73,794

AOU te6'rc(.to6.rd @ rc,to++Zos, BO = 2T9,zr4

lB2 | anrriudrtaBunrcdoux'ilsrf,rdn{uasrunlu1ad

ufqi4da1d5uu:ra^ irrfgiurru I nininoraoti rJ.+
uvrfi + ; n.r:u?fl au qru u,i:Eirueufu

q$ir$ T u.r rd'u ud q { d1 eriu tYu n r : rir u? 6u ua u u 1 ar a #1ry tf

@ sor ,092 + 499,380 + 203 x 74g uu?uou

"-za1a!?ufl1:F)'tu't6u

501,092 + 499,380 + 203 x t49

?5vl'r

Fl.tuu 501,092 + 499,380 + 203 x 74g =

00u .

@ aru,1oo - sT2x394 + 206,450 uu?uou

alnu?ufl't:alu?6u

879,106 - 572 x 394 + 206,450

25vt'r

v

Fr{uu 879,706 - 572 x 394 + 206,450 =

qou

Iaarr.iudrraBrnr:aauiilsroram{uacrilnTulaE 183

rarirf,oGelu:ruitrfiug, u I nainnrani r.l.+

ffi und a 1flrtu'rfr au qar ur:<ftururiu

*UL r: -1 ya
{i}T?afiaun?lxJtt:'l [a
\v.A .J

urzuad'ndro.i 301 ,727 - 410,856 + 204 x 56

?5yt1

4,098 + 312 x 25 + 100 firiroir:tYun'r:rirurruodrrt: riavtd'zuad'ndrvirtor

IB4 | aarriudtraBlnr:aauimsrorafi{rnsrflflTuIad

;,,uf{f,oGtru:ruimdugru I nninnraori rJ.a
uylr4 4 | n'r:u?n au nru rar:qirutuuu

nlTU?n au a{'}J MlxruFtufi fiarrf; uurastrifi:qu$u
qJ

yAuouAo!'

r{ o n n a r u il u r nn eir o'l qlu n 1 i ri1 u? ru fr I r n n'i 1 rTu n o u

LUY,, A/:\o 6r d .y d.
O1U?6ULU?{rAU (il',]3J)
lJuvr
@rY1Auf7ia\4 n6u u6o rar: lourfru?rua1n{1eildrar
O'ffufi
u?n u6o au lrrurirurcuorne?rer'ldsm

fior:rurnr:u1,,Jaaivldt a\ -286,24S + (82,03 7 78,574) x 42

"-va1n!tun1:Ft'11.J?6u

286,249 + (82,031 - TB,SZ e x qZ

1 2

3

286,249 + (82,031 - 78,574) x 42 = 286,249+3,457x42

286,249 + 745,1,94
437,443

O 82,031 -TB,;TA 3,457
745,194
3,457 x 42 431,443

286,249 + 745,794

oin'u 286,249+(82,031 -78,574)x42 = 431,443

Ianru-udlraBunr:douiilrnnraniuavwrnlulafi 1 85

uritfi oliau:rsitrfiug'ru I nrfr ororami rJ.a i' l:' t:::':':l \ : :l'; t.t:
uvrd a I rr'rru?fl au qar ur:eirueuriu

r"ir-riv!ciunr:rirur6u

248,976 + 168,592 + (3,060 - 2,978)

O"frfi urzuad'vrdto{ 3,060 - 2,gr!

W 3060

I2 7 B

B2

tutufi @ ult{aaifldto{ 768,592 + 82

2056

IB 2 1 6 B 5 2

41 C) O"fuq u1tia6'ildt an 248,976 + 2,056

45I 2 4 B9 7 6
iili
410 2056

4I2
4I)

0

= 257,032

86 I1 aarriud.:la?lnr:douivtsrrtraorirrastmnTulad

rarilfioGuu:ruirrfiugru I nainnrani rJ.+
,urii a 1 fl'lru?n au qal ur:druauriu

-14'rp{aaiv\dro{ (1 2,360 + 37,572) x 1 1 295,268

(72,360+31,572) x 11 - 295,268 = 43,932 x 11- 295,268

= 483,252 - 295,268

= 1.87,984 @ n,sao + 37,sTZ = 43,932
6'triu (12,360+31,572)x 11- 295,268 = 187,984
gg! ode'/,c(dd @ +s,ozz " tt
@ -+as,zsz 2gs26l = 787,984,

m rarzuaa'lrdr ai 42 x (70,327 + 9,857) + 252 "-va1Fr1JlJLJflI:A',tU1fU

?5v11 42 x (70,327 + 9,857) + 252

urzuad'lrdror 10,327 + 9,857

ulzuaaivldrl an 847,728 + 252

3 JD 6 4

252B4772B

yrnaahdt o\ 42 x 20,784 756

I17

756
4 1 6 1 ')

1572

1 00B

6'rrfu 42 x (10,327 + 9,857) + 252 = 3,364 1 00B
gAU en,enbd 0

|aarriudruaBunr:aouiiluror6qiuasuvrnluIaO 187

uri{dorEtiu:ru?trdugru I nrifr nrrraori rJ.a

.J 4 | n15u'rfl au e6u u1501u?uuu

uyrvr

19 rG u O'a rar uda{si1u?utu

Q tzo+,2g) + rrr,3TB) + (ro,2r4 - 9,897)

?5v11 +

(204,290+177,378)+(10,274-9,897) =

Fl{uu (204,290 + 177,378) + (10,274 - 9,897) =

9rou

@ szt,zbo - (g,zsl + s,Aso) x 2T

531,250 - (9,254 + 5,450) x 27

?6v11 x27

531,250 - (9,254 + 5,450) x 27 = 531 ,250 -

o{uu 537,250 - (9,254 + 5,450) x 27 =

sto:J

88 |1 an, dudua3rnr:aouimarordniuasunpr1ulad

ur-j';:'Hor-5au:ra^irrfi 3umu I nrnimnrani rJ.+
urd a | fl1ru?n au nru ilr:sirurufiu

n5?adaunrru utirto

vd

U1r{AAV'I5

@ ao,t+o - (272,360 + r2z,r55) + 145

@ erc,sgo + 181,zgs) -3,2!4x 116

Ado

?5v11

srou

aarriuri.rra3unr:douiugrf, rdniuaunnnlula6 | 189

rari{f, o Guu:reitlrdugru I nrainrrrani rJ.+
i-
uvtvr 4 | n'l5u?fl au efu u15a1u?ullu

3,718 + (604 - 578) x254 uua vt 6'zu a a'l'r tiuvi rt n

ufiu 1 2 3 utav 4'Lu rfiolri'tfizuaahd:rrnfiao99rravrioufi4o
v

To u ulriavdotrivri 4 qiruru

O ffi+ffixffi-.ffi = d, u cA i

ilr1l u r..r a a 5vr 1..r'r fl vl a Ft
9

d, u sAY !

ruur.Jaav!Svtu0uvldo

90 I1 aartiudlta3unr:douirnsrorarriuav rvr nIuTaE

raf-,orf',oorifl u:rui^mfiI ugru ; nrfinnraoi l.+
uvrd a 1 nlru?n au 4ru ur:<iru,:uriu

{avrrff;rgvr"l

fr or: nl n r : ruriTo vr drl ruyr reWllg* |['$

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|asrrr.iudrraBunr:douiusr6rdn{uasryrr1utaA 1 91

rarir6arisu:ruirt',dugru I nefr morani rJ.+
und a I n1tu1fl au eal flr:qi'lurufu

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ud tdY
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:JUil;'r? 54 ruar Ltfl'laY 68 fru

Er.hvTuo#rya'nuai (5+ x 68) - 1,397 =

(54x 68) - 7,397 = 3,672- 1,397

= 2,275

oirfu ilu1\i1?fiilEttJqnuraf; aaq 2,275 6u

v

EOIJ [o,le6"rd trlU

uvnirrfi ru da 2,27 5 6u :r:r fi'ufi fl 'lu 1 397 6u rJittJqnuvnfmfi fru
2,275+7,397 = 3,672

rJqnuvuir x 3,672fru u{luunr LL6l?au 68 6'u ov16'drrnr

3,672+68 = 54

r.,l{anudurvlr5v rr 5-. 4 Ltrl? {i {aoonaYo{nvu Id

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192 | aarriudlraBun'naauinennlaniuacrilnlulad

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uud + 1 fl1iu1n au nsu ra1:sirurufiu

xdu

i.i unlovruu6u141

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25FtO

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U

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1J ".". u'tv]

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A nr: e^'' 6q rUt,llFl'q0 14
uLl Lr-Ju
rlor:eur ttn Lavl

rdvtirurtYararuufi{ufr{ fi'olnr:ilaafruyrumviu 120 uunr ttfl?au 250 6u rurifi6'un6l
yrunviuufi u{ 22,500 6'u ri'rtoIaruf,iqLrnfrunfiryrunv{udnfi6'u

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u' r'.i i u J u u 6r ? n il ri u'dr u : u fr ulu rrri a v u n':ki
1t

?6v11 !ar flF2l'uvllLiau?u 720 u6r?
250 6',u
n_0_1J ttfl'lav
120 x 250 = 30,000 olu
frornl:ilanrlulnunv{u 22,500 6',u
1l
=30,000 - 22,500 7,500 6'u
LlfiUfiAl

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utr-{f,

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nirorur: uavrirfivrr-n tirciruFir6uvrttrj 26,800 ulyt Lu6or{JuniTorrar:uuavrirfivl-nrvirln

286 ou nuav 320 uru

riru6uyx 26,800 rryr , !-
Fn0114l:ttav?tv\fl

flI |161 U 286 F]1-J
320 lJlVl
LflUt{UNUAU
ZBG x 320 = 97,520 u'tvl
d a uvY
Lfl1JL{U LOyt{14tJO 26,800 ulTl

tta 91,520 - 26,800 = 64,720 1J ll,i

QlUFllLOUvtl.t

a d, , LLas F'n!-?1v\ n
t14a 0 tuuo10'r141:

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l l{rir ri r o rur : ua v Fi r fr il-n 64,7 20 yr pi r rF uy 2 6, 800 l ry :: l u{lu u.l^u rvi r"Ln

64,720+26,800 = 91,520

ufirrtul6'rrrvr14:io 91,520 rryi arflarr160 286 nu ufflnuavn^lrvt

91,520+zBG = 320

rffrriunua v 320 urv fi.idoflnfrorrilloyd'

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U

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r-p
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fluoug141{a1nfloul4u 742 nsu6m rri fl!n:uiootr.Ilufirrv'r{a:.id1ilrYufloufru 4 rrYl
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flOUYU l42qSU. flU

?5vt1 nun:uloo + n:Yt nrilav 75 tcjuFlLl.rn:
EO]J
nrn:vloroki:vuvvrl 4x75 = 300 t{urlr:J9r:

9a 142 tljUFtLX.rA:

fllJ0U14'r{A1nfl0UvU 300 + 142= 442 tlJU9l t!.rFl:

v-rr uo

fl0uln1J0u14r{a1fld:uur
!

ddtD L1JuAtsJFl:

y*rrvY

r :f''l-o--u14u--o--Uu 141 { a 1 n a5u d 1 442 LtU6 til n
n u o ij vir I o r n a: v rjr n^ rq1ufi tl n
1,

nun:v1prfl + nr#l oYlav 75 rqlu6uun: ki:vuvvrrqnvtv:rnrvir'Ln

4x75 = 300

f''-l-u{rorjr?ri1{arna:vu''ot 3^^^00 a riIoun:ulIoanuoU!i' lrtlornfloYufruoilu!cludtax.tst:

rclu6us.ra:

442- 300 = 742

u :n r a d vi r r o'r n rio ufr 21 4 tql u fr trr n fi { d o Ft a #o I rir.tlo vr d

rLdn{'i1 442 rfluritrrolfi anfrot
U

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,i.i rraortiBrir

o dv 46 uuar Lrfl?au 24 ilu riotr1niufrufiurivirltj lag ilu

luaeu:]nuiluu'r?

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Lud?utJ nulJUu'l?yt.i14ilo .

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dv v

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@ *Tyfiano:rf,urx 1,152 ffin *avqno:rfirfiur 3,840 rfin rj'r:rrnav'Lriarnra v 24 #ta

av Loflfl{
9

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90u .......

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