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1. ..................................................................................................7
1.1 .................................................................................................7
1.2 ....................................................................................13
1.3 ......................................................................................................................17
2. ................................................................................................................18
1.1 .....................................................................................18
2.2 .................................................................................19
2.3 .........................................................................................23
3 , .......................................29
3.1 ..............................................................................................................................................................29
2.2 ......................................................................................................................................................30
2.3 - .............................................................................................31
2.4 .......................................................................................................................31
2.5 (, , )....................................................................................32
2.6 .................................................................................................................................................................34
2.6.1 .............................................................................................................................................34
2.6.2 ......................................................................................................................................................35
2.6.3 ......................................................................................................................35
2.6.4 ......................................................................................................................................................36
2.7 ...................................................................................................................................36
2.8 ...................................................................................................................................................................38
2.8.1 ....................................................................................................................................40
2.9 ......................................................................................................................................................40
2.10 . , ........................................42
3 .....................................................................................................................47
3.1 ..................................................................................................47
3.2 ..................................................................51
3.3 .................................................................................................................................53
3.4 2004..............................................................................58
3.5 .......................................................................................................................................60
3.6 ....................................................................................63
3.7 ......................................................................................................................................................63
3.8 .............................................................................................................................65
3.9 1 2004 ................................................................................70
3.10 2004 .....................................................................72
3.11 .............................................75
3.12 2004 .................................................................................................77

3
3.13 2004 ........................................................81
3.14 2004 . ( )...........................................................................84
3.15 2004 ........................................................................................96
3.16 .........................................................................................................101
.................................................................................................................................................................105
....................................................................................................................108

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=3500*20=7000

=2000*21=4000

=4000*22=88000

=3000*22=66000

=3500*22=77000

=2000*22=44000

=4000*22=88000

=3000*22=66000

=3500*22=77000

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=4000*17=68000

=3000*17=51000

=3500*17=59500

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=3000*21=63000

=3500*21=73500

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=4000*22=88000

=3000*22=66000

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=4000*23=9200

=3000*23=6900

=3500*23=8050

=2000*23=4600

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51

3.2

1012000
759000
885500
506000

= 1012000*100%/316200=32%
= 759000*100%/3162500=24%
= 885500*100%/3162500=28%
= 506000*100%/3162500=16%

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32%
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3.4 2004.

1.

253 .
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18621.*1012000./3162500.=5959

18621.*759000./3162500.=4469

18621*885500./3162500=5214

.*506000./3162500.=2979

18621

59

2
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= 25036

15120 .
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/ :
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64

3000

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32000

34000

(13000+3000+30000+32000+34000)*10%/100%=11200.
/ :
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6000

3000

5000

(6000+3000+5000)*10%/100%=1400

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30000

30000*10%/100%=3000
= () +
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= 3000 + 1400 + 11200=15600
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) = 15600*24%/100%=3744

65

) = 15600*28%/100%=4368
) = 15600*16%/100%=2496 .

3.8

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4992
3744
4368
2496

66

25
%

18
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2
3
4
5
6
7
8

9

= / + +

I
1.

4836*253=1223508 .

2.

5959 .

3.

6259 .

4.

2246824,58*32%/100%=718984.

5.

(125%)

718984.*125%/100%=898730.

6.

(80%)

718984.*80%/100%=575187,2.

7.

289800*32%/100%=92736

8.

4992

= 3526391,2 .

67

1223508+5959+6295+718984+898730+575187,2+92736+4368=3526391,2
9 (1%)

3526391,2*1%/100%=35263,912 .

= 3561655,2
3526391,2+35263,912=3561655.
/ 1 =

3561655,2/1012000.=352.

= 3561655,2+(3561655,2*25%)
+(3561655,2*18%=5093166,94.
1 . = 5093166,94 ./1012000.= 5.
04 .
II
1

6243*253=1579479 .

4469 .

6259 .

539238.

(125%)

539238.*125%/100%=674047,4.

(80%)

539238.*80%/100%=431390,4.

69552

3744.

/=
1579479+4469+6295+539238+674047,4+431390,4+69552+3744=3308214,8
9 -1%

33082,148

68

3308214,8*15/100%=33082,148
/=

3341296,95
3308214,8+33082,148=3341296,95

1 . -

3341296,95/759000=4,41.

= 3341296,95+(3341296,95*25%/100%)
+(3341296,95*18%/100%)=4778054,64.
1 .=

4778054,64/759000.=6.30

III

1
2

15503,25*253=3922322,25
5214 .

15120.

629110,89 .

5 (125%)

629110,89*125%/100%=786388,6

6 (80%)

629110,89*80%/100%=503288,7

289800.*28%=81444.

4368.

/=
3922322,25+5214+15120+629110,89+786388,6+503288,7+81444+4368=5947256,
5.
9 -1%=

59472,56.
5947256,5*1%/100%=59472,56.

/=

6006729,06.
597256,5+59472,56=6006729,06

/ 1 . -=

6006729,06/885500.=6.80 .

69

= 6006729,06+(6006729,06*25%/100%)
+(6006729,06*18%/100%)=8589622,55.
=

8589622,55./885500=9.70

IV
1

2411*253=609983.

2979 .

6295 .

359491,94.

(125%)

359491,94.*125%/100%=449364,92.

(80%)

359491,94*80%/100%=287593,55..

46368 .

2496.

/=

1764571,39.

609983+2979+6295+359491,94+449364,92+287593,55+46368+2496=1360171,41
.
9 -1%

17645,72
1764571,39*1%/100%=17645,72.

/=

1782217,11.

/ 1 . -=

1782217,11/506000+3,53.

= 1782217,11+(1782217,11*25%)
+(1782217,11*18%/100%)=2548570,51.
1 -=
2548570,51./506000.=5.04.

70

= - *





5,04.*1012000=5100480.
6,30.*759000.=4781700.
9,70*885500=8589350.
5,04*506000.=2550240.
5080240+4781700+8589350+2550240=21001530
.

3.9 1 2004 .

71

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11728,05

72

= 1500000*14%/100%=210..
= 600000*15%/100%=90 . .

3.10 2004 .

5,04.*1012000=5100480.
6,30.*759000.=4781700.
9,70*885500=8589350.
5,04*506000.=2550240.


(
.)

( .)
(
(
(
.)

73

.)

.)

510
0,480

4781,
700

8589,
350

2550,24
0

2102
1,770

122
3,508

1579,
479

3992,

609,980

330

7405,
297

1940,26
387

6,980

3202,
221

4597, 0

1361

02

6,437

414,133

823,
947

619,1
108

730,8 9
888

1075

1526,13
305

2,990

2583,
120

3866, 0

1102

131

8,371

2,496
4,99

2588,

3,744

4,368

15,60

1523,64
2579,
304

370

3861, 0
770

1101

8,100

2,780
368,780
673,4

737, 34
097

1165,
212

2944,
523

74

=
= . +
+ +
I
1) = 5959.+6295.
+92736.+718984.=823974.
2) = 4469.+6295.
+69552.+539238.=619554.
3) = 5214.+15120.
+81444.+629110,89.=730888,89 .
4) = 27979.+6295.
+46368.+359491,94.=414133,94 .
II %= ( /*18%) +
1)

= (3561655,2*18%/100%)

+(300000*32%/100%) = 737097,936 .
2)

= (3341296,95*18%/100%)

+(300000*24%/100%)=673433,451 .
3)

= 6006729,06*18%/100%)

+(300000*28%/100%)=1165211,231 .
4)

= (1782217,11+18%/100%)

+(300000*16%/100%)=368799,08 .
= 8 068 257 .

75

3.11

1.

, 2 1
,

,
25%
2

, -
, ..
10%

3

, -, ..
, 15%

4
25%
550 .

76

..

, - .


/ 1000000 . .
5
,
,

1
?
2 ?
3 ?
4 , .
?
, ,
,
:
1 7%
22%
2 25%
30%
3
25% 40000 .

77

4 ,
, 5%,
8%.

3.12 2004 .

( .)
(
(
(

(
.)

.)

78

.)

.)

528
4,260

5032,
170

8836,
212

4705,80
0

2386
1,442

149

2,679

2053,
323

4211,

792,980

716

8550,
698

3912,82

379
1,581

2978,
847

4624,

1531

496

0,744
447,265

100
5,248

804,8
44

913,6
1

3465,55

-
278
6,333

2174,
003

5,05
-

967

3170,

44

3710,

2,6052

886
4,040

1213
9,777

3,900

3462,94

15,6

%
3706,
278
1,275

1212

2169, 986

4,17

962

767,734

1422,
903,
049

845,1 279
95

3938,
257

79

= 4,28*1234,64.=5284259,2.
= 5,10*986700=5032170.
= 7,44*632500=4705800 .
= 9,24*956300=8836212 .
38101140
-., :

1) - 1234640 . (32,4%)
2) - 986700 . (25,9%)
3) - 956300 .(25%)
4) - 632500 . (16,7%)

= ++/+
1.

823,974+(823,974*22%/100%)=1005,248.
2.

619,1108+(619,1108*30%/100%)=1005,248.
3.

730,8888+(730,8888*25%/100%)=913,61 .
4.

414,1339+(414,1339*8%/100%)=447,256.


15600*32,4/100%=5054,4 .
15600*25,9%/100%=4040,4
.

15600*25%/100%=3900 .
15600*16,7%/100%=2605,2
.

80

%= ( *15,25%)+%
= (5284,260*15,25%/100%)
+(300*32,4/100%)=903,049 .
= (5032,170*15,25%/100%)
+(300*25,9%/100%)=845,105 .
= (8839,212*15,25%/100%)
+(300*25%/100%)=1422,979 .
= (4705,8*15,25%/100%)
+(300*8%/100%)=767,734 .

8185913 .
( )
, - 2695215 .

81

3.13 2004
.


(
.)

( .)
(
(
(
.)

82

.)

.)

382
5,36

5259,
87

9857,

4705,8

39

2364
8,42

762,475
917,

631

1737,
458

4591,

8008,

18

743

3943,32
5

290
7,729

3522,
412

5266,

1563

9,67
414,133

823,
947

619,1
108

730,8

2588,

88

107

3529,19
11

208
3,755

2903,
3012

3,74
-

4535,

1305

3
3,744

3,12

1,57

4,992

15,6

3526,07

11
2899,
208

5572

4530,

1303

33

5,97

0,011
460,91
733,5
552, 77
284

1339,
92

3087,
231

83

-=759000
=5100,480-(5100,480*10%/100%)=3825,36
1223,508-(1223,508*25%/100%)=917,631
= 15600*24%/100%=3744
%= 3561655,2*18%/100%-25%
+(300000*24%/100%)=552,824

- 759000
=
1579,479+(1579,479.*10%/100%)=1737,458
-= 4781,700*10%+4781,700=5259,87
= 15600*24%/100%=3744
%= 3341296,95*18%/100%+10%
+(300000*24%/100%)=733,577
- 1018325
= 9,68*(885500*15%/100%)=9857386
= 3992,330+(3992,330*15%/100%)=4591,179
= 15600*32%/100%=4992
%=6006729,06*18%/100%+15%
+(300000+32%/100%)=1339,392

- 632500

84

-= 506000*25%/100%+506000*7,44=4705800
= (609,980*2%/100%)+609,980=762,475
= 15600*20%/100%=3120
%= 1782217,11*18%/100%+25%
+(300000*20%/100%)=460,91
-=3168825 .

3.14 2004 . ( )

II

III

IV

85

1973,6
1941,3

1.
79

24

2135,45
6

2135,45
6

2.

200


3.

35

50

200

20

10

15

30

50

10

40

25

50

150

300

200

300

4.

5.
-

6.



7.

8.


9. ,

10.
,

86


11. ,

200

150

100

150

250

175

350

200

25

35

40

50

10

20

100

150

100

250

150

100




12. ,

13.

,

14.

15.

16.

87

17.
18.

75

10

15,6
30


19.

25

20.

50

45

3073,6

2556,3

3815,45

3281,05

79
1.

24

200
250

6
300

250

2.

10

10

15

15

10

3,900
-

3,900
40

3,900
-

3,900
40

10

10

15

40

,

3.

4.
5. ,


6.
-

88

7.

15

25

15

32

7,0

11.

15

15

12.
13.

150

150

150

100
150

25

15

25

15

10

20



8. ,

9. ,
,


10.
,

14. ,

15. ,


16.

89

)
17.

150

150

100

200

50

80

150

200

10

18

50

25

635,9
2437,7

835,9
1720,4

802,9
3012,55

1109,9
2171,15

18.

.
19.


20. ,

79

24
2437,7

79

6
4158,2

03

6
7170,75

9341,91
5

I
8185913 .
1) 61 :
1973679 .
2) 60 , :
= 1941324 .

90

3) 66 , :
= 2135456 .
4) 66 ,
2135256 .
II .

,
- 200 . . -.
III
35 . ., ..
.
IV

200000 .
V - .

20000.
,
, .
10000 .
VI ,

,
.

91

VII , ,
.
1
30000 .
3
10000 .

10 40000 .
VIII

.
50000.
.
IX ,

150000 .

150000 .
X , .
.
XI ,
.

:
100000 .
150000 .

92

100000 .
200000 .
XII
:
50000 .
75000 .
50000 .
100000 .
XIII ,
.


:
25000 .
35000 .
40000 .
50000 .
XIV ,

.
10000.

, . 20000 .
.
XV
.

93



, . -
100
150 .
100 .
250 . .
XVI

.

150000 . .


100000 .
XVII
15600 .
XVIII
.
75000
10000 .
- 30000
XIX .

25000 .
.
XX .
2
- :
50000 .
45000 .

94

I , .
- ,
-.
II
III -
.
IV . 15600 .,
=*3
V .

40000 . .
VI - .
.
VII , .
.
, .
VIII .
,
.
IX .
2 20%

X .
1 16% ,

95

XI .

XII
XII /.
/
XIV .

,
, -
XV .
.
XVI .
.
XVII

XVIII .
XIX .
XX .

.

96

3.15 2004 .

97

(.)

(.)
.

11

395,4

(.

339,8

1000+600)

630

(1365,

2)

1700,0

12

242

13

7600

11497,
7992

635

14

97

15
6

75,85

16

7
(*7256,688)

164,76
8

17

389,43

150,00

225
2846,825

10.

700
9160,913

18

19

1657
650
(21841
,544)

23206,
738

23206,738

98


140,4 . .
200 . + 100 .

395,4

45 .

289,8 . .

339,8

50

289,8 . .,
600 . .

630

10497,792 .
1 .
. -

11497,
7992

75,85


-
134,7688 . .
30 . ..

164,76
88

* .
\
239,43 .,
150 , 7256,688 . .
. .

7646,1

99

/
-

18

150,00
9


. 0 .
650 .

650

200 .
-

15
80
9 . .
55 . .
30 . .

70 .
- 600
.

1657
.

480 .
75
.


6700 . .

300 .

1500 . .
200

7000

100

. -

1700

210 . .,

242



600 . .,
. 35 . . ..
. -

635

90 . .,
. 7. . ..

97

150
. 75 . ..

225

/ 2246,825 .,
. / 600 .

2846,8
25

2004
8185,913 ,
975
.

9160,9
13


0 . .
600 . . - - .
.

600

101

231,225 . . .
- 100 .
75 . .
30 .
,
- 250
. . 125

700

.
95
.

3.16 .

1)

= % :

100%
(..) = 11012,780 : 11728,05 100% = 93,9
(..) = 13035,97 : 15950,05 100% = 81,17
2)

= % :

100%
.. = 11012,780 : 21021,770 100% = 52,38
.. = 13035,97 : 23648,42 100% = 55,1
3)

= :

.. = 21021,770:11728,05 = 1,79
.. = 23648,42 : 15950,05 = 1,48

102

4)

- =


.. = 52,38 1,79 = 99,1
.. = 55,1 1,48 = 81,54
5)

= :

100
.. = 8068,25 : 6700 100 = 120,4%
.. = 8185,91 : 7000 100 = 116,9%

6)

= :

100%
.. = 13616,43 : 21021,77 100 = 64,7
.. = 15639,67 : 23648,42 100 = 66,1
7)

= :

100%
.. = 2588,10 : 64,7 100 = 4000,10
.. = 2588,10 : 66,1 100 = 3915,43
8)

= ( ) :

100%
.. = (21021,770-4000,10) : 21021,770 100 = 80,9
. = (23648,42 3915,43) : 23648,42 100 = 83,4
.

103

9)

= :

100%
.. = 524,20 : 150 100 = 349,4
.. = 7960,89 : 957 100 = 831,8
10)

= :

100%
.. = 1000 : 11728 100 = 8,5
.. = 1600 : 15950 100 = 10

11)

= : 100%

.. = 8068,25 : 11728,05 100 = 68,7


.. = 8185,91 : 23206,73 100 = 35,2
12)

= :


.. = 1000 : 6700 * 100 = 14
.. = 1600 : 7600 * 100 = 21
13)

= :

( + )
.. = 1000 : (10728 + 150) = 0,09
.. = 1600 : (21606 + 225) = 0,07

104


1)

81,17%

+2,72%
1,79

5)

. .

1,48
-0.31

99,1%

81,54%

120,4%

116,9%

64,7%

66,1%

3915,43

-3,5%

80,9

83,4

+1,4%

349,4

831,8
-84,67

10)

8,5%

10%

68,7%

35,2%

14

21

11)

. .

.
12)

+2,5%
0,09

0,07

-33,5%

-0,02
.

14)

+2,5

+7

13)

4000,10


9)

17,56%

8)

55,1%

4)

7)

12,73%
52,38%

6)

93,9%


3)

2)

. .

105

, ,
.

,
,
,
,
.
-
.

,
. -
,
.
, ,
. ,
.


.
:

106

, .

-, .
. :

-
, :
, ,
.

107

-
.

.

. ,
,
-
, .
-

,
,
.
-


,

. -
.
-
.
,

, ,
. ,
, ,
, , .

108

- ,
,
.

1 ..
2003
2 .. - - 2002
--
3 .. , -
-89 2003
4 . .., 1999-2000, .
,
5 . .
. .: , 1994 .
6 . .. ,
, 2000 , .
7 7, 2004. . 17. ,
.
8 / -
: .. (.). .: , 1981.
1600 . .
9 .. . :, 2003
10 .. : . .:
, 1998. 368 .: .

109

11 .. .
(). .: , 1994. 384 .: .
. . , 1994.
12

(). . .., 1999 .,

, .
13 . / . ...
.. .: ,
, 1999. 535 .
14 . . .:
- - 1998
15 .. . 200
16 ., . .
2000
17 .. . 2002.
18 .., ..
., 2001
19 .. .. . ,
200
20

..

..

.: -, 1997
21 .. - . - - 2001
22 .. .
-, 1999
23 . ,
, 1997
24 .. :
1998
25 .. . -. - .
1999

110