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...4 1....5 2....5 3....5 4....5 5....5 6....6 7....6 8....7 9....7 10....7 11....7 12....7 13....8 14....8 15....9 16....9...10...13 1

...13...16...18...20...22 1....22 2....22 3....22 4....23 1...24 2...26 3...27 4...28 5...29 6...30 7...31 8...32 9...33 10...34 11...35 12...36 13...37 2

14...38 15...39 16...40 17...41 18...47 19...57 20...64 21...69 22...75 23...78 24...84 25...87 3

1 6 60 2008 12 00 50 50 4

1. 1.1 1.2 2. 3. 3.1 3.2 4. 5. 5.1 5.1.1 5.1.2 5.1.3 5.1.4 5.1.5 5

5.2 5.3 ( ) 5.4 5.5 5.6 6. A4 (21cmX29.7cm) 1 7. 7.1 7.2 7.3 1 6

8. 8.1 6 8.2 8.3 8.4 9. 60 10. 10.1 10.2 2008 11 20 12 00 10.3 11. 11.1 11.2 11.3 12. 12.1 1 7

12.2 12.3 12.4 4 12.5 12.6 13. 13.1 10 13.2 13 1 13.3 50 50 = + 13.4 13.5 14. 14.1 14.2 14.3 8

14.4 14.5 15. 15.1 15.2 15.3 15.4 16. 16.1 16.2 16.3 9

1 2 3 4 5 6 7 8 10

11 9 10 11 12 13 14 15 16 17

18 19 20 21 22 23 24 / 12

1 2 3 4 5 6 7 5000 8 2009 1 1 2009 12 31 9 10 11 12 13 14 15% 15 1 13

2 80% 40 5% 3 1000 4 300 5 200 6 50% 7 8 9 10% 10 11 12 13 14 15 16 17 18 19 20 1000 21 22 23 14

24 25 26 16 1 2 17 15

1 2 3 4 5 6 7 5000 8 2009 1 1 2009 12 31 9 10 11 12 13 14 15% 15 1 1000 2 300 3 200 16

4 50% 5 6 7 8 9 10 11 12 13 14 15 16 1 2 17 17

1 2 3 4 5 6 2009 1 1 2009 12 31 7 8 5000 9 10 11 12 13 14 15% 15 1 2 50% 3 18

4 5 6 7 8 9 16 19

1 2 3 4 5 6 2009 1 1 2009 12 31 7 8 20 5 2 9 10 1000 11 12 13 14 15 16 15% 17 1 200 20

2 3 4 5 6 7 8 9 24 18 1 2 19 21

1. l.1 1.2 l.3 2. 2.1 365 24 2.2 3. 3.1 50 22

3.2 10 4. 4.1 15 25 4.2 4.3 23

1 1. 1.1 1.2 1.3 1.4 2. 2.1 3. 3.1 3.1.1 3.1.2 3.1.3 3.1.4 3.1.5 3.2 3.2.1 3.2.2 3.2.3 3.3 3.3.1 3.3.2 24

3.4 3.4.1 3.4.2 3.4.3 3.5 3.5.1 3.5.2 3.5.3 4.2 3.5.4 4.2 3.6 3.6.1 3.6.2 3.6.3 3.7 25

2 ) (1) (2) ( (3) 60 (4) (5) ( ) 26

3 ( ) 1. 2. 3. 4. 5. ( ) ( ) 27

4 ( ) ( ) ( ) ( ) ( ) 28

5 ( ) ( ) ( ) ( ) 29

6 1 2 1 2 3 4 30

7 2007 2007 31

8 2007 2007 2007 2007 2007 2008 32

9 2005 2006 2007 2008 33

10 34

11 20 200 35

12 36

13 37

14 38

15 39

16 1 2 40

17 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 41

( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 42

( ) ( ) ( ) ( ) ( ) ( ) ( ) 1 2 3 ( ) ( ) ( ) 43

( ) ( ) ( ) ( ) ( ) ( ) ( ) 1 2 3 4 44

5 ( ) ( ) ( ) 1 2 ( ) ( ) 45

( ) ( ) ( ) ( ) 46

18 1 2 4.7 72 72 40 5 80 3 1000 4,, : 47

( ) 300 5 200 6 50% 7 8 48

( ) ( ) = ( ) ( ) ( ) 49

9 10% 10 1 2 3 4 50

11 1 2 3 12 13, 72, 72, 51

72, 72 14 10% ( ) ( ) 15 52

16 17 18 ( ) 53

( ) ( ) ( ) ( ) ( ) ( ) ( ) 2000 ( ) 19 : 20 54

1000 21 22 23 ( ) 24 55

25 1/365 = 1/365 10 26 5000 56

19 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 57

( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 58

59 ( ) ( ) 15% 25% 35% 50% ( ) ( ) 1 2 2 3

4 ( ) ( ) ( ) ( ) ( ) 1 2 3 60

( ) 1 2 3 4 5 ( ) ( ) ( ) ( ) 1 2 61

( ) ( ) ( ) ( ) ( ) ( ) 62

( ) ( ) 63

20 1 1000 2,, : ( ) 300 3 200 4 50% 5 64

( ) ( ) = ( ) ( ) ( ) 65

6 7 1 2 3 8 9 10 66

50 11 12 13 14 1/365 = 1/365 67

10 15 68

21 1 2 3 : ( ) ( ) ( ) 69

1 2 ( ) 1 2 3 4 5 ( ) ( ) ( ) ( ) ( ) ( ) 70

( ) ( ) 1 2 3 ( ) ( ) ( ) ( ) 71

( ) 1 2 3 4 ( ) ( ) ( ) 1 2 72

( ) ( ) ( ) ( ) ( ) 73

( ) 74

22 1 2 50% 3 4 ( ) ( ) 75

5 6 1 2 3 7 8 76

9 77

23 ( ) ( ) ( ) 78

( ) ( ) ( ) ( ) ( ) ( ) ( ) 2000 ( ) 79

( ) ( ) A. B. C. ( ) / 1 ( ) A B ( ) ( 300 ) 80

( ) 81

( ) ( ) 82

24 1 200 2 3 4 5 84

6 1 2 3 7 / 10% 10% 8 85

9 24 86

25 87