( ) 19 15
1. ( ) ( ) ( ) 16
1.1 ( ) 1 ( ) 4 3 17
1. ( ) ( ) ( ) ( ) 18
1.1 19
1. 2000 4 1 3 1/1 1/5 1/6 1/7 1/9 1/11 1/15 300,000 1/15 1/15 1/16 1/19 1/20 150,000 12,000 138,000 8,000 130,000 12,000 118,000 20,000 98,000 30,000 68,000 368,000 120,000 248,000 8,000 240,000 30,000 210,000 9,800 200,200 11,000 189,200 300,000 260,800 20
1.6 300,000 260,800 39,200 200 200 200 200 200 300 300 300 300 300 21
1. 1 1 30 50 20 ( ) ( ) ( ) ( ) ( ) 22
1.6 etc. etc. Balance Sheet B/S 23
1. 100 900 1,000 9,900 1 Profit and Loss Statement P/L ( ) 24
1.6 ( 2 )( ) ( ) ( ( ) ) 1 1 25
1. 1 1 ( ) 26
1.6 27