3535 :

31

3636 :

...


()

()

32

=X

3737 :

( = x)

( 3)

3838 :

........................................................................................................................................................................
........................................................................................................................................................................

33

........................................................................................................................................................................
........................................................................................................................................................................

........................................................................................................................................................................
........................................................................................................................................................................

........................................................................................................................................................................
........................................................................................................................................................................

3939 :

........................................................................................................................................................................
........................................................................................................................................................................

34

4040

....................................................................................................................................................................
....................................................................................................................................................................
....................................................................................................................................................................
....................................................................................................................................................................
....................................................................................................................................................................
....................................................................................................................................................................

35

4141 :
...................................................

( )

..............................

..............................

...........................

...........................

36

()
......................................

= ( + )
..............................

()
..............................

= ( - )
..............................

4242 ( ):
() Perform Income Statement

37

4343 12

()

4444
........................................................................................................................................................................
........................................................................................................................................................................

38