หนังสือเรียนรายวิชาพื้นฐาน คณิตศาสตร์ ป.3 เล่ม 1

14L'ld0t:ti1": ''tr.:31 .v,Ui'L I a;Ltr c C.I,: U.J =E39,987 + 60,013
ff4fi 2 | nlru?fl rrau n1:ausi'lu:u#u1ri uufi 1 00,000

@ mr?odoua?1lJr{rto

a4{

rrdo{?5141r{au2fl

=E8,647 + 22,382

I floo,u

n 1 TU 1 zu A U ? n 0 { A 1 Ul U fi O { A 1 Ur U ler U n r : et-{ U ? pIo r Ufi U U ra rlor Or

Ou d v 619/ :{ uv Y4 o o ! qq dv v u
tta2Q{u1Q1u']uyr0 fl
Luilan Lnu? nu 114fl fl u Luuafl Lo u2 fl u}J1u?fl
<U

slvru^vvuvvlov UAnAU 1,1An:0U yAflV\U ttavyAflUSJU A1[JnlFtU

L0uL:3J0'1flUAflilU?U

Y6lv6ladra6)Yola
dUfl 1 zu A U ? f'l LUUA n LO A :U AU U: 0 3J'r fl fl ? 1
L14y A A 1 U? Uyl n :U AU

50 | aa',,:uduaBunr:aouivur6rafl{rasrvrntuTa6

.i
I'llr l.i.Jl:llLI llr ]ii i'liIr-, l! I r,ri r1:i1.i .lr,r: i I i

uvfi z I n1:u?n rraefl 1:ausirurufiutri rfi u 1 00,000

z.g fl1til1r{aauTnunlrft autrifi nrrfl?vo1u

@\ fisuurorruf,
\/U

n: l t v r r u v q6,l a r :r 6r9)u d d r u niurJ ri o u 2,5 50 fr't
o:n
tj : vl-u r"lririn rG u u

=E2,550 - 430 rjrioarjartr.lur#r +ZO il't

uv{tua40!a, 10dnflJn- ?

4J SO v d v 6tY v
Lan Luilafl
rtuuLat rnu? nu Lum:s nu

oo6lvdvv Luun fl ta u?fl ulJlaunu

u1Q'ru?u

Yt 'ilufi zar'Luua-n8u

tTufi t nu"Luva'nuriru 5 f,u au6'ru 3 fru 16 zdu

o r.ariru au6'ru o r,triru t6'o rari,lu a 2550MAvvunYlruU4vl UAn:OU ilAfldU UAflUU?U

uvuy9aul uafl:ou uafldu uafluu?u

uanv,'tu

55 0

43 0

I

'iluil anuluvra-nvYu '5-ffu:v0dusaauuo"9L?/ uura4d- 'n:yofouu uy 1 :uou
2 vTu au6'ra o rnTu t6'z r,ilu
Lo
vavunvy ilu ilan:au uafia u ua-nuilta
ua-nlt'u ya-niou ra#nf;u ua-nuilrr.r
255 0
43 0 € 2550

430

-d'triu 2,550 430 = 2,720

u-ruufiot]a tda 2,120 fr't

#runn 2,120 + 430 = 2,55O r{ a a uu? n m':a u rvi r ri'u oi'r fr't

151anrduds;a?*nrtaar*8ff srnraei{$rc sfl mTuin6

I yrirf,oriuu:re.iJirrfiugru I nrfinoraor{ 1.3
urd z 1 fl1ru?nuasfl1:ausirurufiutrirfiu 100,000

d fO vd v 61 Y v
r1 uu rar tno tuya n Lo u? fl u tvrn:rnu

u1r{aau ooctv.Juv: Luua n ro u?fl u8J1aufl u r:8JauQ1 fi

u101u2u

vnutfulavuYuu?u u uafldu uafl:Ou uaflv\u
ttauuavftlruotvJu altJalau

2,183 - 1,743 = ad-X

vauvfvlYvru vafl:0u raa'nFr u#nuuru trdFl{?D141P.JAAU 0{U

21 B3 218 3
1143 114 3

l-!--Lg

0

d't#u 2,183 - 1,1 43 = 1,040

#rungr 1,040 + 1,143 = 2,783

utvv{

P{AAUU? nn?AU Ly 1 nU n? Fl.i

=E14,725 - 2,774

ado

?ovt1

1 72 #ttnn 72,017 + 2,714= 14,725

T14 #rr.J a a u u? fl 6'? a u rvi r niu sr-r

20

qOU olo,ooo

W uraqti3ulzuaau A Erg,TT4 - r,TO4 =

O Erz,ogs- 61,095 =

|52 aorriudta?rnrtasuluurRrnniuacrvnlulad

nrilfrarBuu:rsitrdugru I nfi norani rJ.:
umfr z ; nliu'rnuaufl1:audrururiutrirfiu 100,000

(", uraotiBrale{aau #.:rnn 7,12L + 234 = 7,355

7,355 - 234 = ,{aauu? ut--Y Lvtl fl ! n?n{
i6rir
fl rl?au
7355
234 =E@ 53,245 - 37,022
=E@ 28,877 - 26,400
7121
=T@ 47,092 - 82
EOU e/,otero
=E@ 70,446 - 70,006
o 12,503 - 101 =
o =E46,794 - 5,090 =I@ 80,032 - 22

o 77,133 - 32,707 =

o 26,745 - 122 =
o =T39,735 - 9,003

Ianrriud.rraBunr:aauifl srd'lan{uavtmntula6 5 3

I urY{HolEeiumu5mdugru I nfi oeram# rt,s

u*i, z 1 fl 1:u'rfl uavfl 1:ausiru:ufiutrjrfi u 1 00,o00

@ n??o6touFr?1aJt{rto E33,458 -33,248 =

a4l

11619!{?5141r{AAU

=E27,975 - 515

.l ln y.r 7.
f,{vr tor?uuE

oo<Nrsr+f

! u tn 1 :u1 t{ a a t 0 { qJ1 u? ud 0 { a 1 u? u La u n 1 : Fl { a Fl 0 { tlj u u ta Lfl o

Ou d u? v 519/ nv u Y 4o oi 0 tO u d u? v 1a! u u
fl
Luua n rrt flu Lurt:{ Lra? 0{u1 a1u?uvt u Luila fl to nult
U
<lvruavvvvvJou
unfldu ilan:0u uanv\Iu Ltauuaflu}Ju Fl1}J410!
LouL:xra'rfluanuu?u

54 | anrtludrta?rnrsoutuurar;n{uaawrntuTa6

rarilfi aGuu:rElirnfi'ugru I nfi nnrrani rJ.:

uufi z 1 nliu?fl Baunl:ausirurufiulrirfi u 1 00,000

9'

2.4 n1:ul r{aauTor gnT :6'taufi nT :nruo1 u

@q/u\ fizuurn?1ilf

ll :tn :fro r n r :rki o u a r q n ri'.l rau or 1, 5 5 0 n': n : vul d'rr'LrIrrfrr 1, 3 3 5 6'r

=E-1,550 1,335 ytr
Y4 | a d du
n:uF9l0{?J0ua 1 0 fl L1\}J 0 fl fl rl?

]L

dsou<Ju6lyv

:!ili ruuurat Loo Luuantou?flu Lvrl:snu

!!,N ! ooClvduv
!rl

ula1u?u Luua fl to u? fl uxllau nu

,r'ud r ar'Luraa'nurir u v4{ 2 auturn#nfir

?JUvl
v

trsr-r6't#oun'ir6'rnr 6tn:voruotnr,r#nfrl s fru n:vorutrj 1 un6o 4 fru

hl t fiu rato 1o vriru 4fir audru 3 fir lfr t Bu

1o vilru audra 5 vriru td s rariru

yaufuluvvv,t,*tu ilafl:oEt ilafldu yanilulu va'nr,t'u radnSou radnfrr raa'nrariru

1579 410 15Zg 4 1,0

1335

5

lJYU,i-yo1vv4 AU LUUAflV\U t

1 rnTu au6'ru 1 vrriu 16'o r,"rlu ,r'ud s au'Luva''niou
5 iou au6'ru 3 iou \d z iou
ilafll\u u9 uafla1j vafi?lu?u
vauvfuly?ua\uul ilafl:au ilafldu uaflilu?u
144fl:oEJ
1579 4 1.0
1550
1335
1335

-rYtrfu 1,550 1,335 = 275 ' xFt:no{6?Jo1Jarornufrr da 215 rTr
1J9

v

#runm 275 + 1,33 5 = 1,5 50 zuaauu?fl st-rau tvirrYust-lst't

55Ia*trludrua?unr:dau?rqtlrsrf,s{uastunluTaa

vricfi aGuu:rLitrfi uoru i nniornrraori rj.:
uvrfi z ; n'riuzfluaenl:ausiru:ufiulritfiu 100,000

eJ i 6) u 4 v 6lY v
LuTanLou?nu
u1zuaau ttuutntj Lofl Lurl:rnu

uo1o6atud1vvul ?utuvnntnu?fluil1a!flu L:3Ja!a1fl

vruav9)vv vafldu uan:ou uaflv\u rrav

uafluu?EJ

vJov

vafluSJu Fl13JA10U

72,482 - BB0 = v

ila-JfvlvillJu ilafl?\lJ ilan:0u uafldu vanuu?u LLdn{edu1,.Jaau Fl{u

Z17/4 B IZ1A14B 2
B
B BB 0

1602

v n15AL11:.1

-Fl{UU 12,482 - BB0 77,602 nt:n:vora (1 )

#tunn 77,602 + BB0 = 12,482

utuvY

,ia auu? fi fl ?au Lvt 1 fl u rl? Fl{

=E15,450 - 6,348

ado

?5vt1

/05415 zg4 i0 #rtnn 9,702 + 6,348 = L5,450
,.laauu? fl flv?t--a&! Lyll fl u a? 6.i

0

qOU c(,oolo

Yau6rvu9/tv9)o v

el1 Luua n Ln Fl?n{uo u fl ?1n?nu n0{fl 5va1 ualu?ua1 al

e uy v4 v
!u u v1 r
v v ilo,
ua fl el o LU il 1 { qJ1 u 3J 1 :? 3J f,i U Ft ? Fl { LUUA n UU LLn ? Q { A n U

56 | aor.iuduaBunr:aauivtsraraniuasrvrnluTa6

(ng' udn{a6u1,{aau y#.rff alEr::;:rtizrfi ugrr, I orinoiaoi :i.:
uvrfr z I nliu?flrravn1:auqiruaufiulrirfiu 100,000
@ - E30,550 74,040 =
du{uttunvqY r{aauu?nrl?au ryt1flufl ?n{
ar{ o

?ovt1

721p0 5 5 o

74040
16510

9lOU ob,doo

o =r-79,290 153 O 51 ,zrr-430=E

o =E44,211- 13,600 @ tr60,TrT - s,4rs =
o =E65,500 - 3,460
G] 10,838 - 4,500 =

o =E13,550 - 8,749 @ E41,809 - 2,371 =
o =E-30,500 74,020
@ I-zr,Bts 74,362 =

uuuflnra'o 2.4.L

| 57aatriud.rm?an'rsdar,frvutfrianiuaslrnstutr afr

vrirfr ouEau:raitrfi ugru I nninorani rJ.:;

uvrfi z I n1:u'r nua vfl 1:au sirueufiulri rfi u 1 00,000

14',1r{aau .-Avruav9)

r::Jau01nuanilu?u uandu uan:0u

vvvdvov I

uafl?\u uanuSJu [Lasilafl Lrdu n1]Ja10u

Y6tuouY,,tu

n1 Luuan Ln Fl?fl{uouf,i'l1rl?au

9)ovvUt9)
n 0{ fl :va1 u0'ru?ua1 fl ua n il n LUvrl{,tJ1 u
yv
v v uO Luuau nuu u Y4 v
LLa'ta{aufl u
il't:?1rfl uFt?fl {

=E65,400 - 3,460 EffiE

uaflulJu ila-nfiu va'nffau uaUAnVaI u yanuu?u [-l..I;:.4lt{EL..tElf
'{J.E+fru!'Jf-fl'fJi..F
Elraqil+

!a

fl1:ALlill.l

nr:n:voru (2)

6 74// 13

g10 aEJ-X o{u
0
ttdFl{?5141riaau

34 6 0 7 /g6 4 13 10

/ 0

3460

61940

niriu 65,400 - 3,460 = 61,940

37,520 - 36,681

a.{ o 14 11
76/5/10Zg
25v11

3668 #trnn 839 + 36,681 = 37,520

haauu? n 0'ta! lil1 n-u-f{l,? Fr{

839

qEU dene(

5B I an.rirrirraBunr:aauivrur6rafl{rrasrvrnr1ulaE

ivr7.rfi a rE uu:r uit.',1,,r; r,-r I n ili,r n r a rr l. 3
uvfr z 1 nliur fl ua u n'l:auqirurufiutri rfi u 1 00,000

(ey uaoriBral,{aau

aAl o dvu{rtuflvYa r{aauu?fl fl ?au rvnfl ufl ?fl {

?6v11

14
4 /ii; Eiii
;rfli 1
i'!t2 4 7 'Z y_, il'j air 11
, : :li:l

13 4 6i;iiilrE iil 6

11085

qOU oo,odd

o =T31,299 - 2,388 I@ 46,122-8,302 =
o =E14,758 - 599
o =T94,500 - 83,540 =E-@ 51,200 40,320
o =E72,300 - 8,590
o =E86,205 - 6,774 I@ 45,220-5,320 =

@ 27,605 - 7,785 =

=E@ 93,150 - 84,660

pl+fl-*u' u1n#a 2.4.2

| 59aaru-udrraBunr:aauirnarorasr{iuasumnTuTaA

vritfiaGuu:raritirfiugru I nfinorarri rJ.: ffilil+E#lil
!a
ur{i z 1 fl 1iu'r fl rravfl 1:auqiruauu-uki rfi u 1 00,000 fl1:AUvlu

=E86,600 - 2,536 nr:n:voru (3)

ua-lufaluilv}u]auut uaflilu ilafl:ou uaflau ilafluu?u outuY,uru

B 6 6 0 0_ Luua nuu? u Fr?Fr{uo u n'11 rl?nu

2 5 Ja 6 49)oua

Q{ Ft O{ fl :uA1 U 01U?UA1 fl UA fl dU

U, u I lo O Ua rdt'ju 0
Lilua nuri? u Lrrrqiluxuluuandu

6t fro r n:s 01 rJ o 1 n udn{o atd ra6'n 8u

uqIrvr

uau01fl l4andu LUfi afl uu? u

Auruavv

I:3JAU01flUAflilU?U UAnau UAfl:OU

uaunvv?Jo\uv unuuaflulJu n'rilalfl!

ilaufdluuux.lu uanv\u uafl:ou uandu ilaflvu?u a4 -X

o Lrdo{'lD141zuAAU Fl.tu

ggg5 ,( 10 q

B6 86g 5 g)k 10

2 5 36 v_
84064 25 3 6

v B4 0 64

o{uu 86,600 -2,536-84,064

#tunn 84,064 + 2,536 = 86,600

il aa!u? vtvvY Lvrl fl u fl ?fl {

nn?au

YOv6)uu9)ta9/o v

fl1 LUUAfl LA n?fl{U0Un?1FI?AU Flo{fl5uQ',lUA1U?U

{r ue 1 fl u a-fl rioltr-,l vr r r u urri fi r qir ur u'Luvr a-n #otr-J vr r t dr u u{J 0

9)ovvvltYaJvov

a 0 { fl : v 0'r u c 1 u? u a 1 fl ua fl fl o L! vr 1 {%'r u v a u ua fl Fl 1 }J a 1 0 u

60 I aartiudsa3unr:aaui nutatdnfi*aannslulad

vr-rf; o uiru:'raitrfrugru 1 nrninoraori rJ.:]
uvfr z | fl 'r:u2 nrra s fl 'l:au sirurufiulil rfi u 1 o0,0oo

@ ruetqt?Bu1zuaau

@ Eez,oos -T,3sz =

ado

?5yl'l

yBvdl,1g(61990 5

7352
9653

qOU de(,bden

o =E54,700 - 3BB E@ 60,058 -34g =
o E43,005 -1,545 =
o I22,300-73,244 = =E@ 30,052 - 6,948
o =T76,300 - 5,439
o Egg,500-54,695 = @ I19,006-18,336 =

@ E25,OOT -7,225 =

I@ 80,096 -7g,7BB =

aarfud{ua3unr:aauiflurflrdq{uastmnTu1aA I 61

u#.:fioriu!:ruitrfiugiu i nfinoraori l.:

uvfi z I nliu? n uau fl 'r:audrurufiulrirfi u 1 oo,ooo

=T100,000 - 90,700

Avtqa-C,

L::iau01fl uafl uu? u uafl du uan:0 EJ

vuvJvov uaflil3iu ttauuafl Lrflu rl13Jalnu ffi

ilanv\Ju H#+nT
ia
9zr6t v6t v !,,, tv fl1:AU11u
fl 1 LUUAn L0 Fl?n{uounl'lFt?au
a]:fl:ualu (4)
Yo v vU t 9)
rl0{ fl :vQ1 u01u?ua1 fl fi a n 6t Ft LUynrtr u
yy
u v v6l vv Y4
v
" 3J1:?:JnUFl?fl{ LUUAflUU UA?A{AUflU

ilanrLau ra#nraflu r,r#nvi'u r,td'niou uaUAfldu uaflyu?u

I CI 00
Ng Ng1g0 00
0 rflq{a6u1zuanu 6'rd

/ /ofr)9b,(9fyl(o10o

I 07 90700
9300
93

ritrfu 100,000 - 90,700 = 9,300

#tunm 9,300 + 90,700 = 100,000
nizu a a u u ? fl p]-r a u uvi r flu sri

100,000 - 25,856 =

lggggsa4{ o

?6v11
o )9,9(9N9 l( N 10

B5 #{rnn 74,744 + 25,856 = 100,000

4 d{,.r a a u u ? fl n''? a u ryi r niu st-r

r I ii ii, ri,]
i lr!ali!i;!; i,

nEU e"id,odd

62 | an'nireilraBunr:aauifluro'lan{rravunnluTa6

u i iiy u-,: fi o i,i ai u : r u r r l,l* ug r
n ni n o r a n rJ. 3

uvtfr 2 | n1:u'l fl rrau fl .1:auqirueuuiu'lil rfi u t OO,oOO

'li9 ruaot?Bra1zuaau

/10 9I

1,6 1,6 yro
v y g'g2 v' rn n zua a u u? n n-r a u tyir nil rt-t 6.1

d{

I5 4 5

214 5 5

o 60,003-1,853=r @ E50,009-37,668 =
o E94,000 -48,722 =
o E10,004-68 = I@ 70,000 -4,679 =
o E100,000 -19,235 = I@ 100,000-685 =
o 4O,OO7-1B,g2B=E
I@ 2o,oo2-18,473 =

E@ 30,030 -1,769 =

anrriud.:raBunr:aouiyrur6raniuaymnTulaO I 63

lrfi.rfi oriu,;:rritrfi ugru I ernlornrani rJ.: @ tr3o,ooe - rr,sgo =
uvrfi z | fllru?nraufl1:ausirueufiutrirfiu 1oo,o00

et:?o6louFt?1rJ[{rto

a4l

tt6lFt{?614',lr{AAU

=E11,342 - 6,178

dvv{trvnvYa r{aauu? nrl?a! Lynfl uFr?Ft{

d irr c, .r e,
6l{vr[FtrSuuT

U

oo<Y,,Yds,ovdv Launl:rl{au rl0{ trjUuta? tnfl tuuan tnu?fl u

n1:u1zuaau?0{a1u?udo{alu?u

u"LrXsl : s riu u6r 6qir qir ur ufi o dlura #n rd u r rTu a r rYu ln u lrE o r n ud'n uri: u
U
unufalauvuvuuutarufol:uoYt6ilvu6,aflilu uafluilu uauuan$du rl11Ja10u cl'rLuyanLo
yv
rl{vvYtvYovvvtUuvu
?au n 0{ fl :va'l u01u?ua 1 fl ila n n a LUyrl{tJ'r u}r1 :?}J n! a?a{
m? u0 u fl ?1fl

lur,r #n riu udr 6 r a u flu urri fr r qir ur u"Luu a-n #rrtrj vn r dr uu r{J 0

9)ovuvtvduou

Fl 0 { n :vQ't u Q 1 u? u0't fl ua fl fl Fl L! vr 1 {qJ1 u u a vila n n 1}J a 1 nu

rruuflnrln 2.4.4

64 | ao'.r.iud{raBu nr:aouiv urnrasriuas rvlFrluTad

vritfi aGBu:rcritrfi ugru I nniororani tJ.3

urii z ; n1:u'rfl uaunl:ausirurufiutrirfi u 1 00,000

2.5

H::itH:T*il;::};ffi*:Ixn;n@

ot 9)

Trzuu1F!?13JT

U

il.i t v s) t Z v\c)

r{ zu { n 1 Lrrlv\ r o :J cl? u ei r urir rarintd t, E+o n

nilflrfirurarin 255 nflu tr{ f,i1 Ltv,lilrinfi

firurarin 255 nYu frrurTuzuqnruvrlu#n:?unlu 1,346 nYu

0vt6' 255 + L_l = 7,346

255 + = 7,346

aY u v d rrr ru d'urTudt o t n r :u? fl L[a u n 1 :a u

:auL'u Ft?'t SJdtJ?\u01J 0{ fl 1 :1J? fl Lta u n 1 E255+ = 1,346

ovtfr t s4G - 255 = tr1,346- =255

r,346 - 255 = 1,091 7,346 - 255 =

Fu I{aUv U '255 + = 1,346

zu{.l1rrv{urin 1,091 nil

nr?ori'lnou
255+ 1,091 =1,346

anruiudrra3unr:dauivsrflrdq{uavtmn1uTaO | 65

! v"irf; o liru;raitrfi urrr I oninorar"ri rj.:
urfi z ; n1:urfl $aufl 'r:ausiruau#u1rirfi u 1 0o,oo0

@ u1 Fi1 r a{ o'atri m :r u ri T tur.J :vTu rr f,'ty #n uai

/t

\3/I l_, I t-]
L__] + 2,540 = 13,Boo

OY u u d o{ fl 't:u? n $a v fl 1:au vvd

LrJFt?13JdxJv\uou FI?13Jd3JV\UDlJO{ N1:U? fl LLA U fl 1:AU

Eavtfi 13,800 - 2,.540 = 8.2,540=13,800

13,800 - 2,540 = 77,260 E13,800 *2,540 =
- E13,800
.- = 2,540

niriu ltt,z0o I +2,540 = 13,800

qOU oo,lcrbo

500 + = 1,440 32,000 + = 51 ,440

8,652 + = 10,000 72,399 + = 27,440

+ 362 = 3,487 + 5,000 = 100,000

+ 49,378 = 53,487 + 9,362 = 30,000

6 |6 ao'.rtud.rraBunr:aouimsr 6ra6{rrasrvrrrTutaE

ituu{d+arTdUu:'tt;'l?-J1yc!uo1u I nrumnrami il.3

uvrd z 1 n1:u?fluaun1:ausirurufiulrirfiu loo,O00

ur ritr o.r 6'atrimmu rirturJ:vlu nfr'ry #nuai

- 304 = 1,000

'[{nn ud'lrvi'udr ot n 1 :u? fl ua y n 1 :a u Ft? 1ltd3J?\U5uO{ n1:U1 n ttau n1 :au

Eovtfi 304 + 1,ooo = fl304 + 1,000 =
I -304=1,ooo
304 + 1,000 = 7,304
[ -1,ooo=304
niriu @ -304=1,ooo

q0u Ot,6nOd

Ft5?0n'lnau

1,304 - 304 = 1,000

5,789 - = 128

'ldnr ufr'lnilu$t o r n 1 :u? fl $a u fl 1 :n u Ft? 1 udSJTlUD1J 0{ fl ',l5U? fl tta u fl ',l:AU

novtfi 5,789 - 7zB = E . 128=5,789
5,78e- t] =128
5,789-728=5,661
5,789 - 128 =
@rYtriu s,TBg =7zB

qeu d,bbo

a5?orilnau

5,789-5,661 =128

anrriudwBunrtf,sulusrf,finiuasruntulnO I 67

yr7rfioliau:rsitrrfiugrl I nninorani rJ.:l
urd z 1 nliuinraefl 1:audrururiutrirfi u r oo,ooo

@ rar ri r s o s dakivr :r u ri rturJ :sTu er #cu 6'n uai

:il.-. "ll ilF
ritlFl
. i;ih,rri
ii i1118

:.: rltiii![

100,000 Fl? 13J d:J?\UDlJ 0{ fl ',l:U? fl LLA v fl 1 :A U

tr -1,8g5=98,105

98,105+1,895 = I

- 98,105 = 1,895
- 1,895 = 98,105

o - 375 = 8,025 tr@ -1,930=2o,ooo

o -28,375=7,590 @ - 6,375 = 89,000

o 1,531 - = 1,000 @ 2,445 - = 695

o 90,009 - = 82,433 o -100,000 = 5,555

68 | aa.tT"dstdBiln'l:aou?rarnran{uasrvrnluTad

,,1',j.rfiorEru:'ruiti" fiuoru nsis,nraqi ! 3

uvfi z 1 n1:u? n rrae n1:ausiruau#ulri ufi u 1 00,000

il1 Fi'l t o { 6'rhi rn tr u ri rturJ :vTu n f,'ry #n r*ai

@ tr +1,500=3,ooo

AY u u d

L%nx1il fl lJV!UD? 0{ n',r:U? fl tLAv fl 1 :AU

0ut6' 3,000 - 1,500 = 1,500
nirfu 1,500 + 1,500 = 3,000

qE]J o,doo

O tr +s64=7'352 @ I -z,Bss=1,605

3,000 - = 575 @ E6,zrs. =e,z7e

7,238 + = 2,890 @ tr -B7e =4,721

O [ +1,e80 =2,SOO @ [3,Tso. =5,ooo

g tr -4o,5oo=5e,5oo Ed 100,000 - = 7,000

n'l:n:'lanloF9)loua?u
| 69asT rSudrsa3unr:dauiilalnraniuavtuelutraA

litlu:iIr:.7l F,a i.? -4 r ri:itr:. j e iir o r e ni "". :l 1,7 48 _ = B4B

urd z I nl:u'rnrasfl 'r:auqiruauriulrirfi u 1 00,o00

9) 6t

f@d) mr?odouFl?ltJttr to

\-S/-/
14 1 Fi 1 r, o { sr'atri m tr u ri T lurj t sTu n #cu 6'n uni

+ 469 = 1,295

d 6l r UV r

o I n 1 : u ? fl $n u fl 1 : a u Lu n r : u r n 1
Oly v v r
0 { a ? L:J vl : 1 u a'l
uot ta 1 8J',r : fl Lt n r r u du l,l

turJ : vT u n fr'ry #n r*nitld n { n 1 : u ? n ra v il : vT u n #ru d'n rgaira n { n 1 : a u

70 | an.rriudrrd?unr:aouimuroran{uasrunTuTa6

v#c6aiisu:rsirrfiugru I nrfiororaori rj.:
urd z ; fl 15u?nraenl:ausi, u:ufiutrirfi u 1 00,000

2.6 Tovrdfl6}.!14'rnlru?nuavToutfflrluT nr:au (1)

ya{t9}lu14?1il9;,,
U

v v d^ ,a 25,7 3 0^ u r vr v ituX "a U ,, d
tatz rnuilrrr u n a r lr ur u rJ r n Luou
LU rJ r n o n

I3, I B 0 u r vr 6'u n 6r fi ut u rJ r n"Lu ou r nr I :rft rnri o fi r vr

e) s) d^ , o Zi
TomdnT u rlufl a13J !{ut l1 n Lu6u't Ft1:yl{14}J o fl u'tyl
Tovrtiuon
:9) 9) d^ , o 25,7 30^ u rvr iuufrX ri"r a u, n 6 n 3,9 B0 u'rvr

au n a lri r{urh n Luour n r r-l^uhj pJr

o Ug) t U

141n'Ifl0u 1fl0u1{ L:

fr o ql z s, z 3 0 rl r n 6 n 3, I B 0 ra r ri uvr't rnu nt6'r r n
25,730 urn 3,980

trrjrvTsn#ru#nr*ai z5,T3o + 3,980 =
A.{ o

?5Vr1

Y Y d^ ,O 25,73A ulvr
nu na 1}J t{ur.l'r n LuDul Ft'l:
3,980 ulvl
u X, d
1029,7 ulvr
?uurl1n0n

yyv 25,730 + 3,980

nunarfiuiualrnfi'tuuo

qEU Y Y 44 v

n'undrfr riu rJ r n'luou1 Fl't :?t-.1141J o Led,6'/oo UlYl

29,71 0 rru u{lurirnoufiauuuqarzua
Lvr:1u 25,730:J1nn'i1 25,000 ttav 3,980 trnn'it 3,000

25,000 + 3,000 = 28,000 orirfu n"rnolrn:uran'ir 28,000

a |a aru-udrraBu nr:dou?mar orasr{uuav um nTula 71 ffi

ri#rff.alEau:iritrfiugru I afrnoraori'J.:
uvrd z ; fl l:ur nraufl 1:auqiru:ufiulrirfi u 1 00,000

i:rv vrurifiriu 5 0,000 u do nr o u rfi r rn o 1n1 24,45 0 u r ruri urn6 o lt^u fi u r vr

Tovrtiaru rdai
Tovrduon
LtlJ tua0 L{ufiu1?1

rrrifr ri u 5 0, 000 I r vr do nr olfr r rm oi: la1 24,450 urvt

@ illrilnoutfiodrtl:

fioq s0,000lfilil 24,450 rarftufruafiotfiorn 50,000 au6ru 24,450

- ErJ:vTunfr'cydnual 5o,ooo 24,450 =

A2-l 6Ovr1 t.J A 50,000 u'tvt
24,450 u'rvr
ILSJ}JL{U 50,000 - 24,450 = 25,550 ulvl

4vad
::11J 0 Fl 0 1J?\ ? LFI O
Fl 1

rda

ttlJtila0L{u

9OU t4a ted,ddo U'lYl

ttlJtilnOt{U

)S,SSo u{Jurirrroufiqnfi'ot !v'r:lv 25,550 + 24,450 = 50,000

v

u u L:q r r u ru{ 14u{ rr a rl r fl u urr rn b 5, 000 rriu fl fi ur#r zu fr prtri 6 1, 7 00 e1u fl flI: r r r u

A 64Y r d,! Y A-

r{aFl:el uufl Lo3J1 n n?1uil ttn?fl Flu

Tovrdnru iJflI:ttruzu6n:nuuoilfiurnn'irflfiurfrrfiniu
Iovrriuan flfiT:rrruruviryfiszufrn:fluuei16' 65,000 niu flfrru6'rzuanlfi 61,700 riu

trrJ:vTun#ry6'nr*ai 65,000 - 61,700 = trdi__qlgrftL:_:
flfi*6r i- ;ii6ar,.- l
A?dovor1 loj,3ust:{{luzua6n:nuu6\1ns) 16 65,000 niu

a,! v a v v 61,700 rYu

Uvrra?r{aa to

fldzu6nt6':nnn'irflfiufir 65,000 - 61,700 = 3,300 nlu

ffiFlou o,3* a 6tl v r <,! v u

r-JuL:ttrut',J4fl:ctuuaLo3J1nfl?1!iltLn? en,enoo OU

3,300 u{Jurirmoufiand'ol Lv\:1u 3,300 + 61,700 = 65,000

\/

2 |7 aat Sudam?rntaou? vrrnatdrriruasrnn1u1afi

ugrlr:.:-'rfi o rial:rriirrrfr aainfl rasri rl.3

uvfr z I nlru? n rlas n']:aua'ru:u#utri rfi u 1 00,000

C, ufr s ur.J rvTu nr #ry d'n uniura v uua o riBrar rir n o u

r r uy o or fir r-l r1:r urB u eirJ n nr : o r rjn ui u u irlr vir u r! 48, 9 7 0 I r vr

;ir - r. i,n yri :r vir 11 ry vr'r
u r,ir q rg 9, 9 9 9 u rl n. :o win G u u,,u o fi u r yr

ry

r-lrvTun#ry6'nuai 48,gro + 9,999 =

A?aJ5vo t1 9) | a d Io 48,970 ulvr
2u1.lfl Fl50{Ufl 9,999 urvr
t:UU:?}JvllUqtUv

to

Fl5u 513.tvt1U69qrJ

(ilnn:orrinuiuuravngiuvirr;cp 48,gT o + 9,999 = 58,969 u'rvr

ou :itr u,a
rUir-UJ9ng rr :o r rin G u u ua v nr vir u ru r'*, dd.dbc( u 1 vl

o9)

tn ? : fl :? a d 0 u a ? 1 3J d 3J 114 Fr d 3J zu A O { Ft 1 Ft 0 U Ft ? U

r rjrtrh x4
AA r J - a u 4 t4 Y +-^z,z^^^g6 t o !l t 6l I rl .J r
fr B
a riviu,r fi t Yu uBo r rr rarir fi o16 ui o u"Lrfi urriT:r rB u u ri

35,5gT uir 4afi8durnfior,rrjrfr o fi reiu

n{nYntio:::rtrfirJanfruTntnx 25,670 6'u rJqnd'utritfind u 9,290 6u

t Su n6u' o::ltr a , n u uuY tvu o Ac,

na I rt! a m u tlvt fl gt u
9U

trrtj:tvltoluUa,tl"VaY 4- ,8^-^(b aS u u 4 VY 1- ,9^^-85 falStafl:ulJ u1?U:u3i{

nLafl5}J QU1,1!Jnta

ouu!a, t o t't,Y los v

uauvil fl Lovxr,rlo n n La n:tJ

rl'r?d?uql 1 urTr n ot6'riu 6 5,200 u 1vr lJ 1 u n r vtdriu 27,500 ulvr ll1?d?u
9

u Vg)a , !
1J1 U:J{A n Lfl t{U3J1 n n?'rlj1 U L'l'r u fl Ulvl
c

tY
dd
rfi o r r ufi ,3 :n^luiut r u,i",,iut6' 9 B 0 6 n : rlu{1t r ut6 r,450 aa:
HJO?1UU

Y v Vc/Y t u 3!^

?J1 UU'r3JU L0U0 U n?1?UUnArl:

aarduairraBunr:aauivrsroran{uacrunlu1aO | 73

,'r,r{rFa; , u. fi*" : ...' , ,1 ..:

uMfi 2 | fl1iuanrraufl1:audru:ufiulritfiu 100,000

/\9,16,

(@d) mmodoua?ltJttr [o

\s.-./

ufi Er ud:vTu n #cy #n uniua s Ltd rxiBrar rir n ou

G

iu u:n urj 6rrr uv1 uitrut6' 2 8,3 65 u'tvt

iufiaorrrutd 3g,T2o vnn

ivuv!rdosrl uI aJ v19/^ n tv Lt:fl i ulvl
fl
L:uu Ln t{uil1 n?1?u

n1 : ulXduoqg.ryloYClqYU Ln L0 u o luvl 1 a? 13J t?l La! 6Uu1 ? 1{ tLrlu tlfl U 6U141

uuri Icil ryvtrlir

tOO 0 { n'] fl 0 u
v 1 Fl 1 fl 0 U ttA v A :? A fl 0 U Ft ? 1 ]l dtJ tu nI fl [J t{ n

4 |7 aa.t"dr taBr nr:aau?fl uror an{rtasrmrr1u[a6

uri.rfi o #Eru:ruiurrfi ugru I nninoraori r1.:

,rfr z 1 n1:u?fl rraefl 1:auqiruaufiutri rfi u 1 00,000

2.7 Tovrtiflruulnlru?nuasTovrdflruralnlrau (2)

e, 9,'

v{9}tu1Fr?13JT

U

#rJorr,i'u:nT:rrrurruar-iki 13,020 riou #rlorr,i'fiaorrruagtdlrnnird'rJorr,iur:n
4,7 Oo rio u d'rJ n r r,i'fi a o sT: r {'r u 11 1 u a ilkifi rio u

Tovrtiarru dv!ftl llivr!rdor s- ru crAv
Tovrriuan
L:rrruurudu Lnnnou

r* !#rJ n r r,iur: nI: r t r ut'.r o u
1 3, 0 2 0 rio u #tJ o r r,ifi a o r r r u a

t6'urnn'ir#r.Jnr#u: n 4,700 ilau

o U9) t 14 #rlnrri'fiaor:rrnn'ir

141Fl1Ft0U Ln0U1{ L: #rjorr,iru:n +]oo fiau

a-r.Jrrrr,iu:n

#tJotiaor

r,rrt6'orn 13,020 lrn 4,700

Er.J:vTurr#q;6'nrsni I3,ozo + 4,Too =
?BdrAdou-,ds
d'rJorr.iru:nT:rrrur1udilt6' 13,020 riou

d'r-l o r r.ifi a o { r 1 u d Li16'r r n n'i r #rJ rr r vi'*: n 4,7 OO riou

,U 77,720 riou

d'rlorrffiaorT:wrurlufl\i16' 13,020 + 4,TOO

u tI:t utu t f! < tVY v
qlo d'rJ o r vifi a o t r 1 u dLjt6' o 6,r, 6"/teo fio u

n

m

mffi 17,7 20 riJurirnorfi ar rr,rqarJ r{a rv\:'lv r r n n'j r t 3,020

fmfi".

ffiffiffiffiffiM--*- -"-.-em.sffi&
a |aarr.iudrraBr nr:douivrur6ran{uas nrnTula 75

ffi r[*,]u

dE

ifi.;

I uu-':fr o Geru:ruitrdugru I orfl norani rJ.a

urii z 1 fl 1:ua fl uavn'r:ausirurufiutrirfi u 1 00,0oo

y^,Jrar,

u: 1 Uu1 fi n 1 Lr14 { 14 U.t d { u't fi fl 1 LrJ qJ r U fi n r n ru fi 0 27,630 16 o ri r u r rR n rtr] r r u

i!lflraruu4orrlfln11| rr1n6l)fvr 1- 9^ ,8^-5^ 0 4 Sv ruurri^nrfrrXitu,rrRnarh.Jqri'rufrn!inr'[6q'frrius<ou

usou

TovrtiaT ru e) a 3, a u, i noLrnrJn<r:0u
Uvrftl
:1UU1fi nlUd{U1$trn1 LUtl

Tovrriuon ir uu r rR n r uvir v fi t ri { u1 1i n 1lil t r u fi n r rr ua fi o 27,630 rt o u d t u r rrR n

u,i4 ruuo:J1fl nirnrnl6' 1 9,850 r6ou

LrJrruvtnrn

ulnolaou Vg) t U circJrunrnlvfio 27,630 rtou

LFtou't.l L: Wi# nrntyu0l]'lflf-l?l
rircJrunrn"Lfr w nrnt6 tg,g5o rlou
)

r,rrtriorn 27,630 al6'ru 19,850

Ed:vTun#ry6'nuni zT ,G3o - 1g,B5o =
iBdrAdotl risurlRnrtrJtrufrnrnLuflo
27 ,630 riou

rirurrRnrtr-Jt r ufi n r nr lvfl o lr n n'irn r n16' 19,850 rtou

rir ur rR n rtr-J t r u n r nr'lfr 27 ,630 - 19,850 = 7,780 rtou

flpu v a X, a {, ! qv d

:1uu''rfin1ud{u1fin1L1J1J1uvlnlnLa ed,e'/do Llou

7,780 rflun"rnoufianfi'ot Lv\T1v 7,780 + 19,850 = 27,630
U

@ rfi u urJ tvTu n f,'cy 6'n uniuua s uua otiBrnr rir sr a u

v a Ya 1 2,000 6n: v a Ya r s- t 9^ ,9^^0^0 da rl:
n{rftuultJa?1sJQ fl { rn!u1[JFt?1lJ03J1nn'irTeir
9

<rdJo
L0{ilFt?1tJ0narl:
I

@ iu u:nr1u u6uo o n rird'r nr utd 2,800 urn: {ufi do{llu rAuo o n riT dr n1 ut6'
: :2 iut u ' o u

n3J''r fl fl ?'r ? u Lfi 7 Lil rt vi^ d rit a-t
o { u u L A^ u o o n n r UcrA rr

9 ul 6 fr r:r

I=L,rr

lfl*uffinfra 2.7.1

76 | ao'.r*iueiruaBunr:aou?fluroraq{rtasriln1uTaE

r,r,irfiorEuu:raitrdugru I nninnrani rl.:t

uvrfi z | fl'riu2fluaufl1:ausiruaufiulrirfiu 100,000

: v l{ruB riu u# trn fi r uS o r nr ri u udr :.Ur aUfr B rr urfr n r 3 5, 0 0 0 u 1 !S a l rr ri u :r a fr B u6 n

ytaaYaaaavY 6,500 urv lSdufiuSorrruiuu{rlafis16nrvirt:

u0ufl?lu:01FlL{utrluUaUuDFlul\nl:

Em P! qq: jl "r !ilr!:rq! !:':'i-.

AU {v a aI aQ d r\
lornriaTu u:19vluu5Q1 Ft L.lU tlj13JAU5 tA n til1 L:
TJ

au ,i a Fl iaiu 9
:1eyr
rl14{1ru{u :c1 uqiril
:u
Tovrtiuon U a i^lB^ nutfr n r 3 5, 000 u tvt

:uBo r nr uQu urjr uUaUfi 8 u6 n rjo u n'i r r3o r nr ri u rdr u a fi Brr utfr n r 6, 5 0 0 u r vt

o U9) t V

0u14',1 Fl'.tFl Lo 0 u']{ L:

AAQ A^d u t

ilau5Fr1.J1\fl'r: l.tauSLFlflUOUll?'l

aad

3rau5Lofl

qafrBnufinr: 6,500 rrvr

rarld'orn 35,000 ar6:u 6,500

ErJ:vTund'rgd'nr*ai 35,ooo - 6,500 =

a?4{5oava9t/1aaau:01Frt{utu1}Jau6Fluv\fl1: 35,000 ulvl
U 6,500 !1?1
AA9/44dYlaaYaaa
:u :a 1 n t{ u t?J 1 il nuD to fl uo u fl ? 1 u : Q'l Fl L{ u tlj 1 }J a uoFl u?\ fl 1

aaYaad 35,000 - 6,500 = 28,500 ulvr

u:a1nt{ut?J1ilauDtaf,i
U

AU dv a Ay aq d Lod,doo UlYl
EOU U:lgvlUU:A1At{Ut?lUAUDtoal

28,500 r{IurirmolfiAnd'ot L?\:1v 28,500 + 6,500 = 35,000
77|anrriudruaBrunr:dauivurnran{*avtvn1u1a A

y#.rf; oriur:rBir',,fi uoru I nfi norani'i.:
uvrfi z I nliu?fluasnl:ausiru:ufiulrirfiu 100,000

rr u ralua,1il1dail:? 1 8,700^ u1il | EJ ralunrtlilldaiZxuov u nrtrnrrrvrdE{uv ru 2- 5,000 rrvr
a1
uioqir

r r a r .lY A

v! 0 a'l u L{uFl 1?11 du'tunu1?1

Tovreinru rr a r AJY d
v\ 0 Q 1 u t{ua'tvt'tdu 1ufl u 1vl

Tovrriuan vv

vrni o qi r u ri u ni r u rfi :-r 1 B. 7 00 u r d r a ui u ei r v r 6 ir rio u n'i r ri tn r fi rlr u

25,000 urtl

o U9) t V ,aYy un'irrirvrrfi riru 25,000 urvr
Fl'ryr1d:?uo
141Fl1Fl0U LnoU1{ L:
y5d 0 Frllvn4diYrrurrnn?tlFrlllirladYir 25,000 rrvr

ar1ilrddu:v? t 4Y

nl?1r6u'rul]r nrt'tr
rirvrrfrYr 25,ooo rrvr

Ft1v]',rd1J1U

r,rrt6'orn 18,700 urn 25,000

rJrvTun#ryd'nuai 1B,7oo + 25,ooo tt

A2d5oryrarta1Y V!0Q1UL{UFIlyl',ld:? 18,700 u'rvl

irrni o Ei r u ri u ni r yr r fi rio s n i r ni r vr r fi rir u 25,000 ulvr

rnioqiruriunirvrrfrriru 18,700 + 25,000 = 43,700 ulvt

glOU rr a t dg)
1\0C1Ut{UFlM1dU1U U'lyl
den,6'roo

43,7 OO u{jurir morfi ar uanarJ zua r?\:1 u sJ1 fl n'j 1 1 B, 700

a^a ufi u u rJ : vT u n #ry 6'n uniura v uua q.ri6 ra r rir m o u

O vhiruvirr,rfitBourr-rtdd'rLorr,i'av 1,780 6n: 6nulur,,rvt6'rioun'jrutir

: :B 9 0 6 n v,l t i:r urvi t fl6 or u u uvr vt6#rj n t r,i'a v fi fr rr

@ %'r ? d? uqlr utdu v1 uB u 3 4, 5 00 u 1 vr rr'r u vr ri a utdri urio u n'j r t r u fit q o

7,450 ulvr rJ1?d?u?l'r ufi{ nI ntdutufi urvr

7B I ao'.r.iuairraErunr:aauivetrarasr{uasunrrlu1a6

viirio#ri-r:',r: 'r'il,;-':- r ,ii, p ,nni r .3

\rvfr 2 | n1:u? n *av fl l:auqirurufiutri rfi u 1 00,000

,,f1} u6 s urJ :vTu nr #ry d'n uniuua v ua qriBnr rir m o u

r6ourn:rnrJfl 2561 trrulnulFnsJlrfiu:ri:vrvrntilu 32,38 2 au
%1?o0d Lrt: 16 arr rfi u?il:u tvr Fltvr urr n ni'rll1? rrFtulol 39, 5 1 1 nru

df,,vi

1J1?OOd tn: tA Uil1 tvt U?u:v tvl FI Lil u n nu

(d'x6r : afifrfinviorrdarrr:rir.:trfifirfiuvrqdrrJ:vrilotilu fl zsot arnfl:uvr:2{nr:vjorrdeL:*avn^rnr)

Ja du A3B0 7,300 a
Lnso{lJurLoiUd u1?
tqJuauJm:

IrnJsorea urLodivfd A3 1 urrreio) uniltLrr^:io{uau

uuoiuia A3B0 od 3,916 rrufirln:

IJ a du
urrEorfiuuoiria A3 t umfi rtu6usJn:

fluu A u'l?n'jlfluu B oqj 33,474 fiIar:rn: flrnuu B urr 74,A}4fiTaurn:

fluu A- Ja+

u1?nnLauJrl:

Aflon::rouYnursd6'ev l':ddY1to{1:I{LEuduul,i{1' 4ud{ vd t u Ir r a
Fr:lLauunL:uu?i?ufi'urjeiourjalua
9lJ

1 B, 000 o'r rjri o u rl a rfi ario u n'j r I a r n v irfi uu 1, 5 5 0 6'r n ;lJ ua vrin uB uu
4J i-
,r ,
UaauUalFlvtv\uunfl?

I n{rrJ1 ? u r e n r u r r.i Yrtfr zu a zu 6 26,53 4 tni u u il a n rjm u r rJ it16'zu a zu 6 n

:rrnn'jrjqndT rurfl T,Zgorniuu ul?u1lan{rrurflt6'2azufr mfi rntuu

| Ianrtiudr ra?rnr:dauimsr Aerrdn{ruav rurr1uTa 7

r,rfi:Fa"iut , 'uir, rfluorl i a.jacr,*i t- ''l

,rfi z ; fl1ru?nrraunl:ausiruaufiutritfiu 100,000

\/vrw"-,,a//\ ar?odouFr?1u t{rto

rC uur..l :vTa n #ryd'nuaitua v uua qti6fi r rir n ou

tr3*uttY L:{{1uzuarlrir6:rt6' 3 1,700 mo fi r zu6srt6'rio u ni riufl 1 4,820 1na

Lrr o?1uu

u 3* a Z A ucrA
?uu L:{{'ruila rlul FrSJ Ln nt?Fl

9-(-duol49.,SroYClu

u !fl 1 5 rrfl t0 v urj ru v 1 vr1 Ln Ln vnuuo r 1 Fl ? 1 3J L'rJ'r L0 ru
r u I?'r { tLzu u ttfifl ruUqv r,rr rir fl 0 u tta v fi :? a d o u a ? a l-ur,r rr a zu a

o

?0{FnFr0u

B0 | ao.rirdrraBunr:aouivrErrfi'rafl{uavrvrn1uTaE

:Hii
:,iEii Iil

r,l:isfiorEau:rsitrrfi roru I enionraoi rJ.:
uvrfi z ; fl 1ru2 fl rlaufl 1:ausirurufiuta.irfi u 1 00,000

ffiEeEffim

2.8 Tovrdfltumnlru?nuavTomdflsurnrnr:au (3)

o,, 9'

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lJ9uUrr o{ fl 'r rqlo 6r1s/ d
v d a : El r 14 4 { a
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tunos uflu ttutvtttt0fl Lvtl L:0l0vqJoFloxJ?\?

Tovrdaru t I :u rr 0 I tn L{ u t?\ :J o n tv 1 L: a { a v 1J 0 Fl 0 3J v\l ? tFl o Ln fl 0 a
Tovrriuan
,& 14,200 uru qufi riuoqjurft 1 0,500 urvt

rlufrotnr:fiorroufrrrnoi:rnrr

ulaloFlou U9) t V

Laoul{ L:

norfi r rnoi stat 7 4,200 urvt

vria6

r]0{Lfl1Jr{utv!3.r

=E14,200 - 10,500

Eio,uoo. =t',zoo

Eovt6' 14,2G 1o,5oo =

a?.lo5advt1 FlolJV!?trl0::101 14,200 ulyl

da t 9) 10,500 u'tvl

lJt{uouut,ta? 74,200 - 10,500 = 3,700 ulvl

daa

tfiut{utv!3J

Ftou tunv ot d a I <J 6n, 6'/oo lJ 1yl 4 Q X a tn 0 6149r 0 d
u110
uilu tlu il'rlI on Q{ Fl 0:J?\? : Lov{ 0

|asrrriudsraBxnr:douivsrfirdq{uavtvnTuTaA 81

rarirfi ouEuu:ru^itarfi ugru I nninarani rJ.e
urd z I fl1ru?nuaenl:ausiruaufiutrirfiu 1oo,0oo

il6Urr o u uvr u uu o ivr f o r fi s r o r dr ufin :'r n 3 0, 4 B 0 frIa n Yu 6'r fr r t o r fr'r u lJ Fr ufin

26,7 50 fiTn niu frn ou ulu iuo ivrrin fi frIa n
U

Iovrriaru :ilruduiasu
Iovrriuon
Fl nou L?]uLuo:uun fl n La fl

U

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:o fiTa
0lJ n iv\ fr r rjr fi r fr t r o r v r uu rr
o u rvr u Lu 0 lJ r o r uf-n 3 0, 4-^8^0 n

ufrn 26,750 fiTanYl

o U9) t V

141Ft1FtOU LnOUI{ L:

dvid rirufin:rtr 30,480 nn.

rvruruoinSordwrorfr

uluufla{ro{ 26,/b0 nn. ou

u1?lufl

vd

fla0utvruLu0:

=E30,480 - 26,750

26,750. [ = 3o,48o-

Iovt6'so,qtz6,Tso=

?ovt1Ado v 6 q, I .JX u 30,480
FrFlouLvruLu0:v!:0il6{lJ0{tJuluun;?}J fl Lan:xJ
UYoqt a n Lan:3J
26,7 50 n Lafl53J
u114Uf,id{lJO{

ilvorvYvd fnr]noutvrutus5 30,480 - 26,750 = 3,730
U

Ydualv

FIOU flFloUtylULUoIl4ufl 6n,6'l6no nLAn:lJ

2 |B ao'.ruiudr ua?runrraouirn ur fl 'r an{uav rv erTuTaE

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W ruaot?Brarrirnou

o a !a o ,X q r do ar u 6,520 u 1 vt u-{ 1146 o ui uo q 3, 480 u r vt
qj fi o
q r rir uiufi fi rJ n : nivfr

n'ou%3001_qJ9|un:ruvd t'o1fi cJa r t tl

?un{il t{u0 u t?11 L:

tr- 6,520 = 3,480

avt6' 6,520 + 3,480 =

=E6,520 + 3,480

1A.6t 'vorr o a id ,X r :rudil1o d?u 6,520 ulvl

a{u1 L{uvril0 uqJo0! fl
9Uq

uad{atrva0t{u0u U 3,480 !1vt

ri,ou&fioqr,.Jn:dnoiviraruqdtafiriuo{ 6,520 + 3,480 = 10,000 ulvi

v

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y4{,9}tu1FI?',I3JT9,

t,

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#rr{rjr z tfroruvirrfu

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urd z ; fl1:u?flrrasfl1:ausiru:ufiulrirfiu 100,000

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tu9/s'dqSdq{ Loil gil 6u141 fl 1TU? fl tLa u tOU Uu ryU1 fl 15AU

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<udtvi

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rr U r^{UfXl 0 vd tta i v eA 1vl
q rUU u Lvr :vl FIunu
LUJQl

IrJ:vTunra-cya-nuai 17,990 + 23,990 =

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fi'rr ar :r nr rrio u n'i rtrTn : ur rr,l fi I rvr I

Iil:' vlur na'rvuav'nuru")2l:,^4n5-012- 41n,280

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86 | ao',rrjrcirtaBunr:aauiverroran{uuavrlrnIu1a6

ilfifr olirlu:ruimdugru I nrfr ororani rJ.3
uvtfi z 1 n1:u2 n ua s nlrauqiruauflulrirfi u 1 o0,0oo

@ a{rrlovrdfl ryuror nd:vTunr#rp#nuni

I26,777-17,906 =

E31,gTg+42,50I =

lsLdauyf,ue,u 6u 14 1 il a : 1.i fi n r r u{j utrjtfiyt otri ua v nir rr o u r{J u rvi r1:

aorriueilraB:Lnr:aauiusnnrasr{uasryn1ulaA I B7

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urnfi z ; fl'r:u?nuaufl1:auqirurufiulrirfiu 100,000
tu 6,

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\\-vsl l-l

a{T .rTovr dfl GU fi 't o'l n d :vTu n #rp 6'n uai

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J du rza e,
d{vr [Ftr5uu5

U

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@ deufiordaurir

fion::u r-JSourrar6'r uar

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q

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Ft1 u LLa
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urrd, 1 uo
9t?0u1.10un5il
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E E72,937 +27,849 = 43B7 56
45,102-27,270 =

I9 0 4 2 3

I E36,734
= 20,035 19,887. =66,962 2 6 7 9 0 1

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