| ᠪᠦᠬᠦᠯᠢ 15 ᠵᠢᠯ ᠲᠤᠰᠢᠶᠠᠪᠠᠯ ᠰᠠᠶᠢ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠤ ᠦᠶᠠ ᠳᠤ ᠨᠠᠰᠤᠨ ᠲᠤᠷᠰᠢᠳᠠ | ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠬᠦᠷᠳᠡᠵᠤ ᠴᠢᠳᠠᠨᠠ᠃ ᠡᠶᠢᠮᠦ ᠠᠴᠠ ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠬᠦᠷᠳᠡᠬᠦ ᠪᠤᠳᠤᠯ ᠲᠠᠢ | ᠪᠤᠯ ᠡᠷᠬᠡᠪᠰᠢ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠤ ᠠᠴᠠ 15 ᠵᠢᠯ ᠤᠨ ᠡᠮᠦᠨᠡ ᠠᠴᠠ ᠡᠬᠢᠯᠡᠨ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ | ᠲᠤᠰᠢᠶᠠᠬᠤ ᠬᠡᠷᠡᠭᠳᠡᠢ᠃ | ᠬᠡᠷᠪᠡ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠤ ᠪᠤᠯᠳᠠᠯᠠ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠲᠤᠰᠢᠶᠠᠬᠰᠠᠨ ᠬᠤᠭᠤᠴᠠᠭᠠ | ᠪᠦᠬᠦᠯᠢ 15 ᠵᠢᠯ ᠬᠦᠷᠬᠦ ᠦᠬᠡᠢ ᠪᠠᠶᠢᠪᠠᠯ ᠲᠠᠨ ᠢ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠤ ᠦᠶᠠ ᠳᠤ ᠤᠯᠤᠰ ᠠᠴᠠ ᠵᠦᠪᠬᠡᠨ | ᠬᠤᠪᠢ ᠬᠦᠮᠦᠨ ᠤ ᠲᠠᠩᠰᠠᠨ ᠡᠷᠦᠬᠡ ᠳᠤ ᠬᠠᠳᠠᠭᠠᠯᠠᠵᠤ ᠪᠠᠶᠢᠬᠤ 8% ᠶᠢᠨ ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠶᠢ ᠴᠢᠨᠢ | ᠪᠦᠬᠦᠨ ᠢ ᠪᠤᠴᠠᠭᠠᠵᠤ ᠦᠭᠭᠦᠨᠠ᠃ ᠤᠯᠤᠰ ᠤᠨ ᠪᠠᠶᠢᠭᠤᠯᠤᠯᠭᠠ ᠨᠢᠬᠡᠴᠡ ᠶᠢᠨ ᠬᠤᠪᠢ ᠭᠦᠮᠤᠨ ᠳᠤ ᠲᠤᠰᠢᠶᠠᠵᠤ | ᠦᠭᠬᠦᠭᠰᠡᠨ 21% ᠶᠢᠨ ᠵᠤᠭᠤᠰ ᠢ ᠪᠦᠬᠦᠨ ᠢ ᠤᠯᠤᠰ ᠤᠨ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠤᠨ ᠨᠢᠬᠡᠳᠦᠯᠳᠡᠢ | ᠲᠦᠯᠦᠪᠵᠢᠬᠦᠯᠬᠦ ᠰᠠᠭᠤᠷᠢ ᠮᠦᠩᠬᠦ ᠳᠤ ᠤᠷᠤᠭᠤᠯᠵᠤ᠂ ᠤᠯᠤᠰ ᠲᠤ ᠡᠷᠬᠦᠭᠰᠡᠨ ᠢᠶᠠᠷ ᠪᠤᠳᠤᠨᠠ᠃ | ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠰᠠᠨ ᠤ ᠲᠠᠷᠠᠭᠠ ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠶᠢ ᠬᠡᠷᠬᠢᠨ ᠪᠤᠳᠤᠬᠤ ᠪᠤᠢ︖ | ᠠᠰᠠᠷᠮᠠᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠶᠢ ᠪᠤᠳᠤᠬᠤ ᠠᠷᠭᠠ ᠲᠤᠩ ᠪᠤᠳᠤᠯᠢᠶᠠᠨᠳᠠᠢ ᠶᠤᠮ᠂ ᠤᠯᠤᠰ ᠠᠴᠠ ᠵᠢᠯ ᠪᠦᠷᠢ ᠨᠢᠬᠡ | ᠤᠳᠠᠭᠠ ᠰᠦᠢᠳᠬᠡᠯ ᠲᠤᠰᠢᠶᠠᠬᠤ ᠰᠠᠭᠤᠷᠢ ᠲᠤᠭᠠ ᠶᠢ ᠬᠤᠪᠢᠷᠠᠭᠤᠯᠳᠠᠭ᠃ ᠬᠡᠷᠪᠡ ᠲᠠ ᠤᠳᠤ 30 ᠨᠠᠰᠤᠳᠠᠢ ᠪᠤᠯ | ᠤᠳᠤᠬᠠᠨ ᠤ ᠰᠦᠢᠳᠬᠡᠯ ᠲᠤᠰᠢᠶᠠᠬᠤ ᠰᠠᠭᠤᠷᠢ ᠲᠤᠭᠠ 3000 ᠲᠦᠬᠦᠷᠢᠭ᠂ ᠬᠡᠷᠪᠡ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠤ | ᠨᠠᠰᠤ 55 ᠨᠠᠰᠤ ᠭᠦᠷᠪᠡᠯ᠂ ᠡᠷᠬᠡᠪᠰᠢ 40 ᠨᠠᠰᠤᠨ ᠠᠴᠠ ᠪᠠᠨ ᠡᠮᠦᠨᠠ ᠡᠬᠢᠯᠡᠵᠤ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ | ᠲᠤᠰᠢᠶᠠᠬᠤ ᠬᠡᠷᠡᠭᠳᠡᠢ᠃ ᠬᠡᠷᠪᠡ 30 ᠨᠠᠰᠤᠨ ᠠᠴᠠ ᠪᠠᠨ ᠡᠬᠢᠯᠡᠵᠤ ᠲᠤᠰᠢᠶᠠᠪᠠᠯ 55 ᠨᠠᠰᠤ ᠬᠦᠷᠳᠡᠯᠡ ᠨᠠᠶᠢᠳᠠ | 25 ᠵᠢᠯ ᠲᠤᠰᠢᠶᠠᠨᠠ᠃ ᠲᠡᠬᠡᠪᠡᠯ ᠶᠠᠭᠤᠨ ᠤ ᠡᠮᠦᠨᠠ ᠲᠠ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠰᠠᠨ ᠤ ᠲᠠᠷᠠᠭᠠ ᠯᠠᠪᠳᠠᠢ | ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠤᠯᠵᠤ ᠬᠦᠷᠳᠡᠨᠠ᠃ ᠲᠠᠷᠠᠭᠠ ᠨᠢ᠂ ᠬᠡᠷᠪᠡ 25 ᠵᠢᠯ ᠤᠨ ᠲᠠᠷᠠᠭᠠ ᠲᠠᠨ ᠤ ᠲᠤᠰᠢᠶᠠᠬᠰᠠᠨ | 3000 ᠲᠦᠬᠦᠷᠢᠭ ᠤᠨ ᠰᠠᠭᠤᠷᠢ ᠲᠤᠭᠠ ᠨᠢᠬᠡᠨᠳᠡ 6000 ᠲᠦᠬᠦᠷᠢᠭ ᠪᠤᠯᠵᠤ ᠬᠤᠪᠢᠷᠠᠬᠰᠠᠨ ᠪᠤᠯ 55 | ᠨᠠᠰᠤᠨ ᠤ ᠦᠶᠠ ᠳᠤ ᠰᠠᠷᠠ ᠪᠦᠷᠢ 6000 × 20% = 1200 ᠲᠦᠬᠦᠷᠢᠭ ᠤᠨ ᠦᠨᠳᠦᠰᠦᠨ | ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠬᠦᠷᠳᠡᠨᠡ᠂ ᠡᠳᠡᠭᠡᠷ ᠮᠦᠡᠭᠭᠦ ᠪᠤᠯ ᠪᠦᠷ ᠤᠯᠤᠰ ᠠᠴᠠ ᠲᠠᠨ ᠳᠤ ᠦᠭᠴᠤ ᠪᠠᠶᠢᠬᠤ ᠭᠡᠰᠡᠭ᠃ | ᠡᠬᠦᠨ ᠠᠴᠠ ᠭᠠᠳᠠᠨᠠ ᠲᠡᠨ ᠤ ᠬᠤᠪᠢ ᠬᠦᠮᠦᠨ ᠤ ᠲᠠᠩᠰᠠᠨ ᠡᠷᠦᠬᠡ ᠳᠠᠬᠢ ᠵᠤᠭᠤᠰ 25 ᠵᠢᠯ ᠤᠨ ᠲᠤᠳᠤᠷᠠ | ᠪᠠᠰᠠ ᠨᠡᠯᠢᠶᠡᠳ ᠠᠷᠪᠢᠨ ᠬᠠᠳᠠᠭᠠᠯᠠᠬᠳᠠᠬᠰᠠᠨ ᠨᠢ ᠮᠡᠳᠡᠬᠡᠵᠢ᠃ ᠡᠨᠡ ᠦᠶᠡᠰ ᠰᠦᠢᠳᠬᠡᠯ ᠲᠤᠰᠢᠶᠠᠬᠰᠠᠨ ᠰᠠᠭᠤᠷᠢ | ᠮᠦᠩᠬᠦ ᠶᠢ ᠲᠡᠭᠰᠢᠳᠬᠡᠵᠤ ᠪᠤᠳᠤᠨ ᠠ᠂ ᠲᠠᠷᠤᠢ ︵3000 + 6000︶ ÷ 2 = 4500᠂ ᠲᠡᠬᠡᠪᠡᠯ | ᠲᠡᠨ ᠤ 25 ᠵᠢᠯ ᠲᠤᠳᠤᠷᠠ ᠬᠤᠪᠢ ᠬᠦᠮᠦᠨ ᠤ ᠲᠠᠩᠰᠠᠨ ᠡᠷᠦᠬᠡ ᠳᠤ ᠪᠠᠶᠢᠬᠤ ᠵᠤᠭᠤᠰ 4500 × 8% ︵ | ᠲᠠᠨ ᠤ ᠬᠤᠪᠢ ᠬᠦᠮᠦᠨ ᠤ ᠲᠤᠰᠢᠶᠠᠬᠰᠠᠨ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠤᠨ ᠬᠡᠰᠡᠭ︶ × 25 ᠵᠢᠯ × 12 ᠰᠠᠷᠠ | = 108000 ᠲᠦᠬᠦᠷᠢᠭ᠃ 1200 ᠲᠦᠬᠦᠷᠢᠭ ᠤᠨ ᠦᠨᠳᠦᠰᠦᠨ ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠶᠢᠨ ᠲᠡᠭᠡᠷᠡ ᠪᠠᠰᠠ | 108000 ÷ 120 = 900 ᠲᠦᠬᠦᠷᠢᠭ ᠢ ᠨᠡᠮᠡᠨᠠ᠂ ᠡᠶᠢᠨᠬᠦ 55 ᠨᠠᠰᠤᠨ ᠠᠴᠠ ᠪᠠᠨ ᠡᠬᠢᠯᠡᠨ ᠰᠠᠷᠠ ᠪᠦᠷᠢ | ᠨᠠᠭᠠᠨᠳᠤ ᠵᠠᠬᠠ ᠳᠠᠭᠠᠨ 1200 + 900 = 2100 ᠲᠦᠬᠦᠷᠢᠭ ᠤᠨ ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠤᠯᠤᠨᠠ᠃ | ᠶᠠᠷᠢᠶᠠᠨ ᠦᠬᠡᠢ᠂ ᠵᠢᠯ ᠪᠦᠷᠢ ᠤᠯᠤᠰ ᠤᠨ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠤᠨ ᠰᠠᠭᠤᠷᠢ ᠲᠤᠭᠠ ᠦᠰᠴᠦ ᠯᠠ ᠪᠠᠶᠢᠨᠠ᠂ | ᠡᠶᠢᠨᠬᠦ ᠵᠢᠯ ᠪᠦᠷᠢ 900 ᠲᠦᠬᠦᠷᠢᠭ ᠠᠴᠠ ᠭᠠᠳᠠᠨᠠ᠂ ᠰᠠᠷᠠ ᠪᠦᠷᠢ 1200 ᠲᠦᠬᠦᠷᠢᠭ ᠠᠴᠠ ᠬᠤᠯᠠ ᠢᠯᠡᠬᠦᠦ | ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠤᠯᠬᠤ ᠪᠤᠯᠤᠮᠵᠢ ᠲᠠᠢ᠂ ᠡᠶᠢᠮᠦ ᠠᠴᠠ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠢ ᠬᠡᠳᠦᠢ ᠠᠷᠪᠢᠨ | ᠲᠤᠰᠢᠶᠠᠪᠠᠯ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠰᠠᠨ ᠤ ᠲᠠᠷᠠᠭᠠ ᠲᠡᠳᠦᠢ ᠠᠷᠪᠢᠨ ᠴᠠᠯᠢᠩ ᠤᠯᠤᠨᠠ ᠬᠡᠰᠡᠨ ᠦᠬᠡ᠃ | ᠰᠠᠨᠠᠭᠤᠯᠭᠠ᠄ ᠦᠳᠡᠯᠦᠬᠡ ᠨᠠᠰᠤᠨ ᠤ ᠠᠰᠠᠷᠠᠮᠵᠢ ᠨᠢ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠳᠤ ᠯᠡ ᠲᠦᠰᠢᠭᠯᠡᠭᠡᠳ | ᠬᠦᠷᠬᠦ ᠦᠬᠡᠢ︕ ᠤᠳᠤᠬᠠᠨ ᠳᠤ ᠮᠠᠨ ᠤ ᠤᠯᠤᠰ ᠤᠨ ᠨᠠᠰᠤᠵᠢᠯ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠤᠨ ᠲᠦᠷᠢᠮ ᠨᠢ ︽ᠬᠤᠳᠠ | ᠪᠠᠯᠭᠠᠰᠤᠨ ᠤ ᠠᠵᠢᠯᠳᠠᠨ ᠤ ᠦᠨᠳᠦᠰᠦᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ︾ ᠢᠶᠠᠷ ᠭᠤᠤᠯ ᠪᠤᠯᠭᠠᠵᠤ ᠪᠤᠢ᠃ ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ | ᠠᠮᠠᠷᠠᠬᠰᠠᠨ ᠤ ᠲᠠᠷᠠᠭᠠ ᠨᠡᠶᠢᠬᠡᠮ ᠤᠨ ᠲᠠᠭᠠᠳᠬᠠᠯ ᠤᠨ ᠰᠢᠰᠲ᠋ᠧᠮ ᠠᠴᠠ ᠠᠰᠠᠷᠠᠮᠵᠢ ᠶᠢᠨ ᠮᠦᠩᠬᠦ ᠠᠪᠴᠤ ᠪᠤᠯᠤᠨᠠ᠃ | ᠬᠡᠬᠦ ᠳᠡᠭᠡᠨ ᠨᠡᠶᠢᠬᠡᠮ ᠤᠨ ᠲᠠᠭᠠᠤᠨᠬᠠᠯ ᠨᠢ ᠵᠦᠪᠬᠡᠨ ᠦᠨᠳᠦᠰᠦᠨ ᠠᠮᠢᠳᠦᠷᠠᠯ ᠢ ᠴᠢᠨᠢ ᠪᠠᠳᠤᠯᠠᠨᠠ᠂ ᠡᠶᠢᠨᠬᠦ | ᠠᠵᠢᠯ ᠠᠴᠠ ᠪᠠᠨ ᠠᠮᠠᠷᠠᠬᠰᠠᠨ ᠤ ᠲᠠᠷᠠᠭᠠ ᠲᠡᠨ ᠤ ᠬᠡᠷᠡᠭᠯᠡᠬᠡᠨ ᠤ ᠲᠦᠪᠰᠢᠨ ᠴᠤ ᠪᠠᠭᠤᠷᠠᠬᠤ ᠦᠬᠡᠢ ᠪᠠᠶᠢᠬᠤ ᠶᠢᠨ | ᠠᠷᠭᠠ ᠦᠬᠡᠢ ᠰᠢᠦ᠃ ︵ᠠᠷᠠᠳ ᠤᠨ ᠰᠦᠯᠵᠢᠶᠡ︶ | |