1

,
:

5%
,
:5% 10%
6%, 10%
8% , 2800
, 20000 ,
14%
:5%20000 =1000 , ,
:
3

20000 (10%- 5%)6% + 20000

(14% -10%)8%=124
: ,

,
,

( )


( 1


( 2


( 2

10


( 3

, ,

:<1> <2>
<3> <4>

11


( 4
- ( )
,

-
[ 1]
:
,

12


( 5

$9100 , $5850
[ 2]
1981 10 ,
12
,1982 ,
( )
, 6 ,

13


( 6

: ,1982
1982
3 31 ,
$2712000,
$3063000
F. ------
9

14

15


1
[ 1]
1970S

$350 000 $1800 000 ,

$9500 $325000
[ 2] PERRY&SEARFOSS(1982) 10
1981 FASB
33 /

16


2
100
4800 ------

17

18

19


5
2

: ;

20

21