,uz;lhk; jtizg; guPl;ir
Transcript of ,uz;lhk; jtizg; guPl;ir
Page 1 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;
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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
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47) m) & 400,000
M) & 100,000
48) A - cz;ik
B - cz;ik
49) rPuhf;f $ba epfo;T
rPuhf;f Njitaw;w epfo;T
50) njhlu;e;jpaq;Fk; vz;zf;fU
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,uz;lhk; jtizg; guPl;ir – 2018
fzf;fPL - II
tpilfs;
(1)
1. Nkup> jD}]h> n[ah gq;Filikapd;; 31 khu;r; 2018 y;
Kbtile;j Mz;Lf;fhd tUkhdf;$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;> $yp 104
fl;. ng.Nja;T 100
thlif 180 384
( fop ) tpw;gid tpepNahfr; nryT
tpepNahf thd; Nja;T 250
tpsk;guk; 20
tpepNahfr;nryT 118 388
( fop ) epjpr; nryT
fld; tl;b 90 90
( fop ) Vida nryTfs;
,Ug;Gg;gjptspj;jy; 35 35 (897)
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Njwpa ,yhgk; 2,393
( fop ) %yjd tl;b - Nkup 624
jD}]h 456
n[ah 120 (1200)
( fop ) gq;fhsu; rk;gsk; - Nkup 240
jD}]h 240
n[ah 240 (720)
( fop ),yhgk; - Nkup 158
jD}]h 158
n[ah 157 473
2. Nkup> jD}]h> n[ah gq;Filikapd;; 31 khu;r; 2018 y;
epjpepiyikf;$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
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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
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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.
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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
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(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)
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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
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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
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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
Page 10 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
$ypf; nfhLg;gdT 35,000 re;jh fl;lzk; 588,000
rpukjhd nryTfs; 40,000 ed;nfhil 150,000
kpd;rhuf;fl;lzk; 25,000 kz;lg thlif tUkhdk; 75,000
gj;jpupif> rQ;rpif
nfhs;tdT
45,000
tpisahl;L cgfuz
Nja;T
10,000
ikjhdg; guhkupg;G
nryT
10,000
tpisahl;L Nghl;br; nryT 20,000
tUkhd kpif 628,000
813,000 813,000
Page 11 of 11 fzf;fPL; - 12
(7) m. 1) epWtdj;jpy; kPs; epw;gidf;fhf itj;jpUf;Fk; ruf;Ff ,Ug;G
vdg;gLk;.
2) 2017.12.31 ,w;fhd ,yhg rPuhf;ff;$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