ݱŬǥ
2021 6 29
1 Ī
Ī ____________̿½Ŭ̸, ̿½ȸ ͸ ޾ Ͽ ִ.
2
Ŭ .
(a) η ȣ ؽ ϰ Ų.
(b) ùǽ Ų.
(c) ȸ Ȱ, ȸ, Ծ翡 ´.
(d) ǿ ׸ ȣط Ŭ 븦 Ѵ.
(e) Ϲ ɻ ذ Ѵ.
(f) ȸ ڿڵ ݷϸ о ȿ ϰ Ų.
3 ȸ
1 Ŭ ȸ ڰ. Ģ 1 ǰ, ȸ ִ ̿½ Ŭ ȸ ִ. Ģ ǥ Ǵ θ ǹϴ ؼؾ Ѵ.
2

û ȸڰ. ̿½ Ŭ ȸڰ û ؼ ִ. õ ĵ ȸ ۼϿ ȸ Ǵ Ŭѹ ؾ ϸ, ̵ ȸȸ Ŀ ̻ȸ ؾ Ѵ. ̻ȸ ݼ ûڴ Ŭ ȸ ǵ ûް ȴ. ѹ ȸ ϰ ȸ ̿½ ȸ ϱ , ùٸ ۼϿ ȸ û ϰ ȸ ȸ ؾ Ѵ.

3 ȸ . ȸ Ŭ̻ȸ ü 2/3 Ŭ ִ. Ŭ Ǹ, ̿½(LIONS) Ī, , Ŭ ȸ Ÿ Ǹ Ѵ. Ŭ Ģ ̻ȸ ħ ϰ ο ̿μ ϴٰ ȸ ؾ ϸ, ׷ Ŭ Ͱ ҵȴ.
4, ä, ΰ
1 . ȸ ͸ Ŭ .

2

Ī . ȸ Ī, , Ÿ ΰ Ģ ÷ ϴ ̵ .

3 ä. ȸ ͸ Ŭ ¡ϴ ݻ̴.
4 ΰ. ȸ ΰ: , , 츮 (Liberty, Intelligence, Our Nations Safety)̴.
5 . ȸ 츮 Ѵ (We Serve.)̴.
5 ֱ
(, , ) Ģ, Ģ, ̻ȸ ħ ǰ ʴ , Ŭ ǥ Ŭ Ģ ޴´. Ŭ Ģ (, , ) Ģ ׵ ̿ ̳ ߻ , Ģ ޴´. , Ŭ Ģ Ģ ׵ ̿ ̳ ߻ , Ģ ޴´.
6 Ŭ Ը
̿½ Ŭ ͸ ޴µ ʿ ȸ 20 ϵ ؾ Ѵ.
7 ӿ
1

ӿ. Ŭ ӿ ȸ, ȸ, ȸ(), ѹ, 繫, , Ŀ´̼ , ȸ̴.

2

. Ŭ ӿ Ŭȸ ü 2/3 ǥ ӵ ִ.

8 ̻ȸ
1

. ̻ȸ Ŭӿ, ̿ ̸(), Ʈ(), LCIF Ŭ ڵ, α׷ ڵ, ӿ(), Ӹ ȸ ȸ, Ÿ ̻ /Ǵ ̴.

2 . ̻ ݼ ⼮ ̻ȸ ȸ ȴ. ޸ 츦 ϰ, ̻ȸ ȸǿ ̻ ݼ ǰ ̻ȸ ü ǰ ȴ.
3 ӹ . Ģ ӹ ܿ ̻ȸ ӹ .

Ģ Ͻ ӹ ̿ܿ, ̻ȸ ǹ ´:
(a) Ŭ Ǹ, Ŭ å Ŭӿ å ִ. Ŭ ű å Ŭ̻ȸ 켱 ϰ Ͽ Ǵ ӽ Ŭȸǿ Ŭȸ鿡 ǥϰ ޴´.
(b) ϰ, Ŭ ʰϴ ä ߱ϰų Ŭȸ å ϴ Ŭ ؼ ȴ.
(c) Ŭӿ , ȿȭ, öȸų ´.
(d) 1ȸ Ǵ 緮 ϰ Ŭ , ȸ,  縦 ǽؾ ϸ, Ŭ ӿ, ȸ Ǵ ȸ ϴ Ŭ ݿ 䱸ϰų ȸ谨縦 ް ִ. Ŭ ĵ ȸ û ո ð ҿ Ǵ ִ.
(e)
ȸ õ ޾ Ŭ ġ () ؾ Ѵ.
(f) Ŭ ӿ 㺸 ؾ Ѵ.
(g) Ŭ ̳ Ȱ ߿Լ ͱ  ϵ ϰų ؼ ȴ.
(h) ű å Ŭ Ǵ ӽȸ Ͽ ̻ȸ ǰ ְ ؾ Ѵ.
Ϲ Ǵ ȸ ࿡ Ǵ ּ 2 Ͽ ؾ Ѵ. ù ° ȸ, Ʈ , Ÿ ο Ŭ  ̴. ° ߿ ûϿ Ǵ ̴. (g) ؼؾ Ѵ.
9 ȸ ȸ ǿ
1 ȸ ǿ İ . ȸ ȸ ϴ ̿½ Ŭ ϰ Ŭ ȸ ȿ ߾ ֵ, Ŭ ȸ ȸ İϴ ǿ ʼ ´. Ŭ ȸ 1 ȸ Ͽ Ͽ ȸ 25, ݼ ̻ 쿡 , 1 ǿ 1 üǿ ȸ ȸ İ . , Ŭ ּ 1 ǿ 1 üǿ İ ִ. ݼ ȸ 13 ̻ Ų.
2 ȸ/ȸ ǿ İ . (,,) ȸ ǰ äõǴ Ͽ Ŭ ش ȸ ǿ Ҵο ü İϰ ش ȸ ϴ ǿ ʼ ´. Ŭ ȸ 1 ȸ Ͽ Ŭ ȸ 1 1 ̻ ȸ 10 , ׸ ݼ ̻ ǿ 1 üǿ 1 (,,) ȸ İ ´. ⼮Ͽ ڰ ǿ ȸ ӿ Ȱǿ ô 1ǥ ǥ ڰ ´. ׿ ݼ 5 ̴̻.
3 Ŭǿ üǿ . ̻ȸ Ǵ ̻ȸ ȸ Ŭȸ ޾ (,,)ȸ ȸ İ Ŭ ǿ üǿ ϰ Ӹؾ Ѵ. ڰ ǿ Ŭ ĵ ȸ̾ ϸ, Ģ ÷A Ǹ Ưǿ ǥ ´.

10 Ŭȸ α׷

1

ȸ Ἲ. Ŭ Ŭ ġ ð ȯ濡 ̿ ȮŰ ȸ Ἲ ִ. ȸ Ŭ ӵǸ ȸ Ȱ ؾ Ѵ.

2

Ŭ ȸڰ. Ŭȸ ȸ Ŭ ȸ ڰ ´. ȸڰ Ģ 1 õ Ѱ̴.

3 ݸ. ߿ ûϿ ȸ Ǵ ׷ ؾ Ѵ. ޸ ʴ , ȸ ȸ Ǿ Ѵ. Ŭȸ ̻ȸ Ŭ 繫 ǥ ݼ ο ִ.
4

Ŭȸ . Ŭȸ ػϴ , Ŭȸ ܾ Ŭ ȯǾ Ѵ. Ŭȸ ŻŬ ȯǴ , Ŭȸ ܾ Ŭ ̰Ǿ Ѵ.

5 ػ. Ŭȸ Ŭ ȸ ü ݼ ػ ִ.
11 Ŭ
1 (). ڷ ڱ Ͽ ߿Լ Ǿ Ѵ. ߻ ִ ݸ Ȱ ̴. ڷ ڱݵ Ǿ Ѵ.
2 .  ȸ, , Ÿ θ ȸ α ȴ.
12
1 . ̻ȸ , Ŭ Ǵ ӽȸǿ Ͽ ǥ 2/3 ִ.
2 . ǥῡ ȸ 14 ϴ ̳ ڹ ȸ ǥǰų Ǵ Ŭ ȸ ޵ ʴ ,  ȵ ǥ .

Ģ
1 ȸ

1

ȸз

(a) ȸ: ̿½ Ŭ ȸ οǴ Ǹ Ư ÿ ̿ ݵǴ ǹ ؼϴ ȸ̴. Ǹ ǹ ѵ , ̷ Ǹ ߾ٸ Ŭ, , ȸ ӿ ⸶ Ǹ, ȸ ǥ ϴ ȿ ǥ Ǹ ԵǸ; ̷ ǹ ⼮, ȸ ż , Ŭ Ȱ , ȸ ̿½ Ŭ λ ִ Եȴ. ȸ α׷ ڰ ȸ ȸ̸, ȸ Ǹ Ư ´. лȸ α׷ ڰ л, , ûҳ ȸ ȸ̸, ȸ Ǹ Ư ´. ȸ Ŭ ǿ ⿡ ԵǾ Ѵ.

(b) ȸ: ȸ , Ǵ ǰ̳ Ÿ Ÿ Ŭȸǿ ش Ŭ ȸ ϰ ϴ Ŭȸμ Ŭ̻ȸ ׷ ڰ ο ȸ̴. ڰ Ŭ ̻ȸ 6 Ѵ. ȸ ӿ ðų Ǵ ȸ ȸdz ȸ ǥ ڰ , Ŭ ȸ ȸ Խ ΰϴ ȸ ؾ Ѵ. ȸ Ŭ ǿ ⿡ ԵǾ Ѵ.

(c) ȸ:
̿½ Ŭ ȸ ƴ μ, ȸ Ǵ ̿½ Ŭ Ź 縦 Ͽ Ŭ Ư οϰ ϴ ȸ̴. Ŭ ش ȸ ȸ, ȸ, ȸ ؾ Ѵ. ȸ ȸǿ ȸ Ư . ȸ Ŭ ǿ ⿡ ؼ ȴ.

(d) ȸ: 15 ̻ ̿ Ȱ Ŭȸμ , , , ش Ŭ̻ȸ Ÿ Ÿ ڽ ȸ ڰ ȸ̴. ȸ ȸ ȸ Խ Ŭ ΰϴ ȸ ؾ Ѵ. ȸ ǥ , ȸμ Ư , Ŭ, , ȸ ӿ Ǹ ܵȴ. ȸ Ŭ ǿ ⿡ ԵǾ Ѵ.

(e) ȸ: ̿μ 20 ̻ ȸ ڰ ϸ鼭 Ŭ, ȸ, ȸ ̿; Ǵ ȯ; Ǵ 15 ̻ ȸ ڰ 70 ̻ ȸ ϸ ȸ ڰ ´.
(1) Ŭ ȸ õ.
(2) Ŭ ȸ Ͽ US$650.00 Ǵ ̿ ϴ ڱȭ ȸ .

ȸ ȸ ǹ ϴ , ȸ Ư ´. ϰ ٸ ̿½ Ŭ û ȸ ڵ Ŭ ȸ ȴ. Ŭ ȸ ո ݾ ȸ ΰϴ . ̿׽ ȸ μ ̿½ Ŭ ȸ̰ų 2007 6 30 ̿½ Ŭ ȸ ȸ ڽ ̿׽ ȸ ڰݿ ų ִ. 2007 6 30 ȸ ̿׽ ȸ ȸ ڰ ̿׽ . ȸ Ŭ ǿ ⿡ ԵǾ Ѵ.

(f) ȸ: 켱 ȸڰ ٸ Ŭ , ش Ŭ ϴ ȸ ϰų ȸ̴. ȸ ڰ Ŭ̻ȸ û οǸ ų Ѵ. Ŭ ȸ Ȱ ȸ ʴ´.

ȸ Ŭȸǿ Ŭ ǥ , (, , /Ǵ ) ȸ ȸ ǿμ Ŭ ǥ .

ȸ Ŭ, , ȸ ӿӸ ƴ϶ Ŭ , , ȸ ȸ . ȸ (, , /Ǵ ) ȸ ȸ ΰ ; , Ŭ ϴٰ ȸ ȸ ΰϴ . ȸ Ŭ ǿ ⿡ ؼ ȴ.

(g) Ŀȸ: ڰ ֹμ Ŭ ȸ Ŭ ȸ Ȱ ϰ Ŭ ϱ⸦ ϴ ȸ̴. Ŀȸ ڰ Ŭ̻ȸ û οȴ.

Ŀȸ Ŭȸǿ Ŭ ǥ , (, , /Ǵ ) ȸ ȸ ǿμ Ŭ ǥ .
Ŀȸ Ŭ, , ȸ ӿӸ ƴ϶ Ŭ , , ȸ ȸ . Ŀȸ ȸ, ȸ, Ҽ Ŭ ΰϴ ȸ ؾ Ѵ. ȸ Ŭ ǿ ⿡ ԵǾ Ѵ.

2 ĵ. ѹκ 30 ̳ Ŭ ̳ȸ ʴ ȸ ̳ ϳ ĵ ڰ Ѵ. ĵ ȸ ǥ Ŭ ӿ ִ.
3 ȸ. ȸ̳ ȸ ϰ ÿ 2 ̻ ̿½ Ŭ ȸ .
4 Żȸ. ȸ Ŭ Żȸ , Żȸ ̻ȸ ȿ ߻Ѵ. , ̳ ϳϰ/Ǵ Ŭ ݰ ڻ ȯ ̻ȸ ִ. ̿½(LIONS) Ī, , Ŭ ȸ Ÿ ǥ Ǹ ȸڰ Ǵ ߴܵȴ.
5

ȸ. ĵ · Żȸ ȸ Ŭ̻ȸ ȸ , ̿ ü ̿½ ¿ Խų ִ. Żȸ 12 ̻ ȸ 3 2׿ ޾ƾ Ѵ.

6 . Ŭ ٸ Ŭ Żȸ߰ų Żȸ ϴ ȸ Կ ȸڰ ο , ûϴ ĵ ȸ̾ Ѵ. ٸ Ŭ Żȸ ۼ ȸ û Ǵ ȸī ̿ 12 ̻ Ǹ, 3 2 󼭸 Ŭ ȸڰ ִ. Ŭ ٸ Ŭ ϴ ȸ Ŭѹ ۼ ؾ Ѵ. ȸ ̳ /Ǵ Ŭ ̳ ڻ ̹ȯ ̻ȸ ش ȸ Żȸ ʴ , ѹ ü ۼ ǹ ִ.
7

ǹ ̳. ѹ ѹ 60 ̳ Ŭ ̳ȸ ʴ ȸ ̻ȸ ؾ Ѵ. ̻ȸ ش ȸ θ Ѵ.

8 ⼮ . Ŭ Ŭȸǿ Ȱ ϵ ؾ Ѵ.
2

Ŭ ӿ ȸ ϰ Ѵ:

1 . 2 7װ 8 , ӿ ̻縦 ̻ȸ ų Ǿ ϸ, 7 1 Ͽ 1 Ǵ ڰ Ǿ Ѵ. ѹ ӿ 15 ̳ ο ż ؾ Ѵ.
2 ̻ . ̻ ų Ǿ 7 1Ͽ Ͽ 2Ⱓ Ǵ ڰ Ǿ Ѵ. , , Ģ ä ù ſ ̻ 2 ӱ, 1 ӱ Ѵ.
3 ӿ ڰ. ĵ ȸ ƴϸ Ŭ ӿ ڰ .
4 ȸ. ȸ ȸ ؾ ϸ, ȸ ĺ ȸǿ Ŭӿ ĺ Ŭ ؾ Ѵ. ȸǿ, ȸ⿡ ä å ĺڸ 忡 õ ִ.
5 ȸ. ȸǴ ų 3 Ǵ ̻ȸ ϴ Ͻ ҿ Ѵ. ȸ ȸ ּ 14 Ŭ ȸ ̳ ̸, Ǵ ؾ Ѵ.
6 . Ŵ 4 Ǵ ̻ȸ ϴ Ͻ ҿ Ѵ. ּ 14 Ŭ ȸ ̳ ̸, Ǵ ؾ Ѵ. ռ ȸǿ ε ĺ 3׿ ĺ鿡 ſ ǥϰ ̶ ԽѾ Ѵ. , 忡 ĺ õ .
7 ǥ. Ŵ ڰ ǥ ǽؾ Ѵ.
8 ʿ ǥ. ӿ ĺڰ Ŭ ӿ 缱DZ ؼ Ͽ ǥ Ŭȸ ݼ Ѵ. ݼ ǥ ȿ ǥ ̻ ǵȴ. ù ° ǥ ļ ǥ ݼ ǥ ĺڰ , ǥ ĺ Ǵ ǥ ǥ ĺڵ ϰ ĺڰ ݼ ǥ Ѵ. ǥ ǥ , ǥ ĺڵ鿡 ǥ Ѵ.
9 ĺ ӺҰ. ȸǿ ȸ ߰ ĺڰ  ε õ å Ұϰ å ٸ ĺڰ , ȸ ȸǿ ش å ߰ ĺ ؾ Ѵ.
10 . ȸ Ǵ ȸ  ε 쿡, ȸ å °Ѵ. ̷ ° ȸ, Ǵ ȸ ä , ̻ȸ Ư Ÿ ؾ Ѵ. 14 ĵ ȸ ̻ȸ Ͻ Ҹ 뺸ϰ, ȸǿ ش å ä.

ٸ å , ̻ȸ ܿ ӱ⸦ ä ȸ ӸѴ.

߻Ͽ Ϸ ̻ پ , Ŭȸ Ŭ ȸǿ ŷ ش ä , 11׿ õ ǽѴ. ̷ ӿ̳ ̻簡 ؾ ϸ, , ȸ Ѵ.
11. ӿ ü. ӿ ӱ  ε Ұϰų ź , ȸ Ư ȸ ȸǸ Ͽ ش ӿ ü ι ִ. ȸ , ð, Ҹ 14 ȸ , ̸ Ǵ ؾ Ѵ. Ŵ ϷǴ ǽϸ, ִ ǥڰ 缱ȴ.

3
ӿ ӹ

1 ȸ. å ӹ :
(a) Ŭ ְ åڷ ȰѴ.
(b) Ŭ ̻ȸ ȸǸ Ѵ.
(c) Ŭ ۷ι ׼(GAT) μ Ѵ:
(1) Ŭ , Ŭ ȸ, ° Ȱ Ŭ ȸ ̿½ ڰ ǰ Ѵ.
(2) ۷ι ׼ ȹ ϰ Ű ȸǸ Ѵ.
(3) ۷ι ׼ ٸ Ŭȸ Ͽ ε Ȯ, , ȸ ȹ Ų.
(d)Ŭӿ ȸ Ͽ, Ŭ̻ȸ ϰ ȸ, ȸ ,  , ε ȹ Ѵ.
(e) Ŭ̻ȸ ȸ ƯȸǸ Ѵ.
(f) Ŭ ȸ Ưȸ Ӹϰ, Ͽ ȸ Ȱϰ ϰ Ѵ.
(g) ԼŰ , , ǽõǵ Ѵ.
(h) Ŭ ǰ Ѵ.
(i) Ŭ ӿ ȸ Ŭ Ģ Ģ ؼϵ Ͽ Ŭ  ϰ Ѵ.
(j) ȸ ذ ϰ ϰ ذǵ Ѵ.
(k) Ŭ ġ ڹȸ ȰѴ.
(l) ȸ ȰϿ ȿ ӵ ְ Ѵ.
2

ȸ. ȸ ٸ ȸ Ŭȸ ȸ ȰѴ. ȸ ٸ ̿ å Ӹ ʴ LCIF Ŭ ڵͷ ȰѴ.

3 1ȸ. å ӹ :
(a) 1ȸ ӱ Ŭ 򰡸 ǽϰ, Ŭӿ, Ư Ŭ ۷ι ׼ ȸ Ͽ ȸ, ȸ , ȸ ӱ ̻ȸ Ͽ ε ȹ Ѵ.
(b) Ŭ Ǿ ȸ ٸ Բ Ŭ ۷ι ׼ ٽ ȰѴ:
(1) Ŭ ȸ ȸ ȿ ̼ Ͽ Ҽ , , ȸ Ŭ  Ǵ ϵ Ѵ.
(2) /Ǵ Ŭӿ /Ǵ ̿½ н (LLC) ϵ Ѵ.
(3) ʿ伺, , Ŭȸ ϴ Ȱ GLT ڵͿ Ѵ.
(4) ڸ ߱ϰ ̷ ڷ ϵ Ѵ.
(5) , , ȸ ϴ ȸ ȸ ϵ Ѵ.
(c) ȸ ϰ ǵ ȰϿ Ŭ  ν ȸ ֿ ϰ Ѵ.
(d) Ȱ õ Ŭ Ѵ.
(e) ٸ Ŭ ӿ Ͽ Ŭ ִ ̵ Ѵ.
(f) , ȸ, ε Ȯ ϴ ִ ´.
(g) Ŭ Ҽӵ ڹȸ ȰѴ.
(h) ȸ  ε , ȸ ȸ þ ȸ ȸ Ѵ.
(i) ȸ ϴ Ư ȸ Ѵ.
4 ȸ(). ȸ  ε , ȸ ȸ þ ȸ ȸ Ѵ. ȸ ȸ Ͽ, ȸ Ư ȸ Ѵ.
5 ѹ. ѹ ȸ ̻ȸ Ͽ Ŭ Ŭ Ҽӵ (, , ) ȸ ȰѴ. å ӹ :

(a) ̻ȸ 䱸ϴ ϴ Ÿ ο Ѵ.
(b) ӿȸ ûϴ Ѵ.
(c) Ŭ ġ ڹȸ ȰѴ.
(d) Ŭȸ ̻ȸ ȸ ȸǷ; ⼮; ȸ Ӹ; ; ȸ , ȸ ּ ȭȣ; ȸ Ŭ Ŭ ü Ѵ.
(e) å ϱ ̻ȸ ݾװ 㺸 Ѵ.
(f) ӱ⸦ ġ, Ŭ ü ϵ ڿ ÿ ΰѴ.
6 繫. å ӹ :

(a) ѹ Ÿ ȸԼ ϰ, ȸ õϰ ̻ȸ () ġѴ.
(b) Ŭѹ Ͽ, ȸ ȸ Ÿ ǹ б⺰ Ǵ ݱ⺰ ϰ, θ ̻ȸ Ѵ.
(c) ̻ȸ ο θ Ŭ Ѵ.
(d) Ŭ ü ϰ Ѵ.
(e) ݱ⺰ ۼϿ Ŭ̻ȸ Ѵ.
(f) å ϱ ̻ȸ ݾװ 㺸 Ѵ.
(g) ӱ⸦ ġ, Ŭ , , ϵ ڿ ÿ ΰѴ.
(h) ȸ ô´.
7 ȸ. å ӹ :

(a) Ŭ ȸμ Ŭ ۷ι ׼ ٽ ȰѴ.
(b) ȸ α׷ Ͽ ۷ι ׼ ϰ, , 뿡 ֵǴ ȸǿ 翡 Ѵ.
(c) ȸȸ ֵϿ Ŭ ȸ ޼ϰ ȸ ų ȹ Ѵ.
(d) ȸ ȸ Ŭ ʴϿ ȸ ¿ ϰ Ѵ. ȸ ɼ ִ ȸ żϰ ļ ġ Ѵ.
(e) ȸ Ͽ Ŭ̻ȸ ǰ ûϰ ȿ ν ȭο Ŭ ⸦ Ѵ. Ǵ ǰ Ÿ Եȴ.
(f) ȸ ִ о Ȱ ϵ Ѵ.
(g) Ŭ Ÿ Ŭ ȸ Ͽ ȸ ȸ Ѵ.
(h) پ ȸ Ǵ α׷ ϰ Ŭȸ鿡 ȸ α׷ ȫѴ.
(i) Ŭ 1ȸ/Ŭ ȸ ȿ ̼ Ͽ Ҽ , , ȸ Ŭ  Ǵ ϵ Ѵ.
(j) ش , Ŭ Ҽӵ ڹ ȸ Ѵ.
8 . å ӹ :

(a) Ŭ μ Ŭ ۷ι ׼ ٽ ȰѴ.
(b) GST ڵ, LCIF Ŭ ڵ, , Ŭ ȸ Ͽ ǥ ȹ ϰ ̿ Ѵ. ǥ ȹ ȸ 䱸 ȸ ۷ι ַ» ٷ ϰ, ڸ Ҿ ȣȰ ݸ ִ.
(c) Ŭ ǥ ޼ ֵ ȸ ̲ Ŭ Ȱ ȹ Ѵ.
(d) ǥ , , Ʈ , Ȱ ݿ ûҳ ų ȸ Ѵ.
(e) Ȱ ȸ Ѵ.
(f) ٸ Ŭ Ȱ Ͽ ȸ ʿ ϴ κп Ŭ ϰ, ȸ Ʈʽ Ͽ Ȯϰ, ȸ ϴ ڷḦ ȰѴ.
(g) ȸ ϵ ݷϿ ȸ δ.
(h) Ŭ ȸ ٸ Ŭ ȸ Ͽ, Ǵ ȸ鿡 ȸ ȸ ȫѴ.
(i) ش , Ŭ Ҽӵ ڹ ȸ Ѵ.
9 Ŀ´̼ . å ӹ :
(a) Ŭȸ, , ¾ü/Ŀü, ȸ , ܺε ȹ ϰ Ѵ.
(b) Ȱ, ݸ, , ȸ ְ 濬ȸ, Ÿ Ŭ Ȱ , Ҽ ̵, Ÿ ȿ ȫѴ.
(c) Ҽ ̵ ȰϿ ε Ȱ, ȸ , ȸ Ȱ ȮѴ.
(d) Ŭȸ鿡 Ͽ, ȸ Ҽ ̵ Ÿ ȿ ŬȰ ȫϵ ݷѴ.
(e) Ŭȸ , , ҽ Ŭȸ鿡 ˸µ Ѵ.
(f) Ŭ ȸ Ͽ ȸ鿡 ٰ.
(g) ش , Ŭ Ҽӵ ڹ ȸ Ѵ.
(h) Ŀ´̼ ϴ ȸǿ Ѵ.
4
̻ȸ
Ŭ ӿ ̿ܿ, Ŭ ʿϴٰ Ÿ å ߰Ͽ , , ̻ȸ ִ.
1 α׷ ڵ. Ŭȸ ɻ縦 ȸǿ ȹϿ ȸǸ Ű ֿ ȸ鿡 ȳѴ. α׷ ڵʹ ȸ忡 ʺ 㰡ް, Եǵ Ŭѹ ˸, Ŀ´̼ 忡 ˷ ȿ ̷ Ѵ. α׷ ڵʹ 縦 ϰ, 翡 ¼ġ ȯ밡 ̷ Ѵ.
2 LCIF Ŭ ڵ. LCIF ȸ ߿ 迡 ˸, Ŭ LCIF ϰ, LCIF ڵͿ Ͽ ǥ LCIF ȫѴ. å Ŭ ۷ι ׼ Ͽ Ŭ Ȱ Ѵ.
3 ӿ (). Ҹ ľϱ Ȱ ϰ, ȸ ϴ ü ǥ ۼϰ, ϰ, 迡 ν ġ õǵ Ѵ. ߻ , ӿ õ ֿ Ͽ ÿ 翡 Ѵ.
4 ̿ ̸ (). ̿ ̸Ӵ , , , ǻ Ŭ ڻ ǰ å ´. ȸ ǰ ҿ ġϰ ȸ Ŀ ҿ д. ȸ ȸ ϰ, ¼ġ ϸ, Ŭ ̻ȸ ȸǿ ʿ ȸ, ǰ, Ÿ ι Ѵ. ȸǿ ȸ ٸ ȸ Ͽ ֵ δ.
5 Ʈ (). Ӱ Ŭ ȸ鿡 ΰν ȸǿ ȭ, ģ, Ȱ⸦ Ѵ. ΰ , Ŭ̻ȸ ݾ ʰ , ȸǿ ο 2 ̻ ΰ ʴ´. ȸ ġ ϰ Ʈ() ΰ . Ʈ() 繫 ΰϰ ޴´.
6 ̻. Ǵ Ȱ ̻ȸ ߰ ϰ Ѵ. ӱ 2̴.
5
ȸ
1 ȸ. ϴ ̻ȸ ϰ Ŭȸ ȸ Ӹ ִ. Ŭ̻ȸ ȸ ߰ ġ ִ.

(a) ۷ι ׼(GAT). Ŭȸ Ǹ, Ŭ 1ȸ ( Ȱ), Ŭ ȸ, Ŭ Եȴ. ̻ȸ ޾, ε Ȯϰ, ȸ ޼ϰ, ȹ ϰ Ѵ. Ŭȸ ȹ ȹ Ǵ Ѵ. ۷ι ׼ Ͽ ʸ ȮѴ. ۷ι ׼ Ȱ, , Ѵ. ڹȸ ȸǿ ϰ, , ȸ, ٷ Ÿ , , , ȸǿ Ͽ ̵ ϰ Ŭ ִ Ѵ.

(b) Ģȸ. Ģ ؼϰ å ´.

(c) ȸ. Ŭ繫 Ǹ, Ŭ̻ȸ ϰ, ݿ Ȯϰ, Ŭ ȸ迡 縦 غϰ, ȸ Ѵ.

(d) ȸȸ. ȸ Ǹ, ο ȸ忡 ϰ, ȸ ϰ, ȸ ȸ ̷. ȸ Ŭ̻ȸ ϰ Ŭ 3 2׿ õ ȸ ڰ Ѵ. ȸȸ ȸ ȸ, , ȸ /Ǵ ȸ ִ Ŭȸ ԽѾ Ѵ.

(e) Ŀ´̼ ȸ. Ŀ´̼ Ǹ, ܺο ȿ ϰ, ν ϰ, ȸ Ŭ ü Ų.

(f) ȸ. Ŭ ȴ. ǥ ȹ ϰ, ľϰ, ȹ ȳϰ, Ŭ ȸ ǹ ִ Ȱ ۵ Ѵ. Ӹ Ͽ, ۷ι ü õ ȿ ü Ͽ ֵ Ѵ. LCIF α ûϰ Ŭ̻ȸ ȸ Ʈʽ ࿡ åӵ ´.

(g) ũȸ. ʿ信 ȸ鿡 ¶ Ŀ´̼ ȸ ϰ Ѵ. Ŭ ͸ ϰų ͷ ִ.

(h) ȸ. 1ȸ ȴ. , , ȸ ϴ ȸ ȸ ִ ȸ α׷ Ŭȸ鿡 ˸.
2 Ư ȸ. ȸ ÷, ̻ȸ Ǵ̳ ̻ȸ Ǵܿ ʿ Ư ȸ Ӹ ִ.
3 . ȸ ȸ ȴ.
4 ȸ . ȸ ʿ信 ſ ̻ȸ ̳ η ϵ Ѵ.
6
ȸ
1 ̻ȸ ȸ. ̻ȸ ȸǴ ̻ȸ ϴ Ͻÿ ҿ Ѵ. (̻ȸ ȸǴ ſ 1ȸ ̻ Ѵ.)
2 ̻ȸ ӽȸ. ӽ̻ȸ ȸ Ȥ 3 ̻ ̻ȸ û ȸ ϴ Ͻÿ ҿ Ѵ.
3 Ŭ ȸ/.Ŭ ȸǴ ̻ȸ õϰ Ŭ ð ҿ ؾ Ѵ. Ģ ޸ ʴ ȸ ̻ȸ ȸ /Ǵ 縦 Ŭȸ鿡 ȿ ˸ ϱ⿡ ϴٰ Ǵϴ Ѵ. ȸǴ ̳ Ŭȸ ϴ ٸ ü ִ. (Ŭ ſ 1ȸ ̻ ȸ, Ǵ ǽ Ѵ.)
4 Ŭ ӽȸ. Ŭ ӽȸǴ ȸ 緮 ְ, ̻ȸ 䱸 , 䱸ڰ ϴ Ͻ ҿ ȸ Ѵ. ȸ ̻ȸ û ӽ ȸǸ ϴ , ̻ȸ ݼ ̻ȸ ð ҿ ȸǸ ִ. ӽȸ ӽȸ , Ͻ, Ҹ Ͽ ȸ ּ 10 ȸ ̸Ϸ ۺϰų Ѵ.
5 ȸ. Ŭ ȸ ȸ⸻ ̻ȸ ϴ ð ҿ ϸ, ȸǿ ӿ ϰ ӿ Ѵ.
6 ü ȸ . Ŭ /Ǵ ̻ȸ /Ǵ ӽȸǴ ȸ Ǵ ̻ȸ 3 ȭȸ /Ǵ ȸ ü ȸ ̿ ִ.
7 ֳ. Ŭ ֳ ų , Ŭ , , Ư Ѵ.
8 . Ŭ ȸ ĵ ȸ ݼ ̴. , ȸǴ ⼮ ݼ Ŭ ü ǰ ȴ.
9 ó . Ŭ ̳ ó , ̷ ó Ŭ ü 2/3 ȿ ʴ. óǴ ȸ Ǵ 3 ̻簡 ִ.
7
ȸ

Ŭ ȸ Ŭȸ

1 ȸ. , , ȸ ȸ ___ ؾ Ѵ. ȸ񿡴 ȸ ȸ ԵǸ, ش ȸ Ŭ ȸ ϵDZ ׸ ѹ ش ȸ ȸ ϱ ¡ؾ Ѵ; , ̻ȸ Ŭ Żȸ 12 ̳ Ǵ Կ ȸڰ οϴ ȸ ȸ Ǵ Ϻθ ִ.
2

ȸ. Ŭ ȸ õ ȸ ؾ Ѵ. ȸ񿡴 ȸ, ( Ǵ , ) ȸ (̿ , ȸ  ȸ,  ȸ) ԵǾ ϸ, ̻ȸ ñ⿡ ؾ Ѵ:

ȸ _________________________
ȸ _______________________
ȸ _______________________
ȸ _______________________
ȸ _______________________
ȸ _________________________
Ŀȸ _______________________

Ŭ繫 ȸ ( Ǵ , ) ȸ ȸ ( Ǵ ) Ģ õ ó ؾ Ѵ.

8
Ŭȸ 
1

Ŭȸ ӿ. ȸ ϴ ȸ Ŭȸ ȸ, ѹ, 繫 ؾ Ѵ. ̵ 3 ȸ Ŭȸ ȸ Ѵ. ȸ ȸ ȸ Ѵ. ȸ Ŭ ̻ȸ Ȱϸ Ŭ ȸ /Ǵ ̻ȸ ȸǿ Ȱ Ͽ Ŭȸ Ȳ, Ŭȸ Ȱȹ , ϰ, Ŭȸ Ŭ ȿ Ŀ´̼ ϵ ؾ Ѵ. Ŭȸ ȸ Ŭ ȹ ȸǿ Ȱ ϵ Ѵ.

2

. Ŭ Ŭ ȸ 1 Ͽ ȸ ϰ ʿ ȸ ش. ӹ ô ȸ Ŭȸ 4° ӿ Ȱؾ Ѵ.

3

ǥ. Ŭȸ ȸ Ŭȸ Ȱ ǥ , Ŭ ȸǿ Ŭ ǥ ִ ȴ. Ŭȸ ȸ Ŭ ȸǿ 쿡 Ŭ ȸ Ե ִ.

4 ȸ. Ŭȸ , , ȸ ȸ ؾ ϸ, ȸ񿡴 ȸ ȸ Եȴ. Ŭȸ Ŭ ȸ ΰ , ȸȸ Ŭ ȸ ǹ .

ȸ ȸ õ ȸ ؾ Ѵ. ȸ񿡴 ȸ, ( Ǵ , ) ȸ (̿ , ȸ  ȸ,  ȸ) ԵǾ ϸ, Ŭ ̻ȸ ñ⿡ ؾ Ѵ:

ȸ _________________________
ȸ _______________________
ȸ _______________________
ȸ _______________________
ȸ _______________________
ȸ _________________________
Ŀȸ _______________________

Ŭȸ 繫 ȸ ( Ǵ , ) ȸ ȸ ( Ǵ ) Ģ õ Ŭ ѹ ؾ Ѵ. Ŭȸ Ŭ ȸ ǹ .

9
Ÿ

1

ȸ迬. Ŭ ȸ迬 7 1Ϻ 6 30ϱ Ѵ.

2 ǻ. Ŭ Ģ õǾ ִ 츦 ϰ, Ŭ, ̻ȸ, ȸ ȸ Ǵ Ȱ ÷ Ǵ ֽ ιƮ ǻ Ģ .
3 /. Ŭ  ĺڵ õ , Ŭ ȸǿ ȸ ̳ Ŀ .
4 . ̿򿡼 Ű 츦 ϰ, Ŭӿ̳ ȸ , ġ Ǵ Ÿ ߸ Ű ڽ ȸڰ ̿ؼ Ǹ, Ŭ Ŭ ǥ Ǵ ӿ ؼ ȴ.
5 . ѹ  ӿ å Ŭ 翡  , ѹ , ̻ȸ Ѵ.
6 ݸ. Ŭȸ ƴ  () ȸ ߿ Ŭ α û . ȸǿ Ŭ ȸ ǹ ̿ ϴ Ǵ ǰ , ̸ ش аȸ Ǵ Ŭ̻ȸ ̰Ͽ ߰ ϰ Ѵ.

10
Ŭ ذ

ȸ()̳ ȸ() Ŭ̳ Ŭ̻ȸ ӿ ȸ Ͽ Ǵ, Ǵ Ŭ Ģ ؼ, , ̳ Ŭȸ õ , Ǵ ٸ ϰ ذ Ÿ ̿½ Ŭ ̻ȸ ذ ذǾ Ѵ.
11

1

. Ģ Ŭ Ǵ ӽȸǿ Ͽ ǥ ݼ , , ִ.
2 . ǥῡ ȸ 14 ϴ ̳ ڹ ȸ ǥǰų Ǵ Ŭ ȸ ޵ ʴ ,  ȵ ǥ .

÷ A
ȸ зǥ

з ż ȸ
(Ŭ, , )
Ŭ Ȱ ̹
ִ
Ŭ, ,
ӿ ĺ
ǥ ȸ Ǵ
ȸ ǿ
ȸ
Ŀȸ

ƴϿ Ŭȸ ش ƴϿ
ȸ Ŭȸ

ƴϿ ȸ
( Ŭ)
Ŭ ȸ ǥ
( Ŭ)
ƴϿ
ȸ ƴϿ. Ŭ
ش
ȸ
ƴϿ ƴϿ ƴϿ
ȸ Ŭȸ
- ȸ

ȸ ǹ
ȸ ǹ
ȸ ǹ
ȸ

ƴϿ Ŭ ȸ ش ƴϿ
ȸ ƴϿ
ȸ ȸ
ȸ - ü ȸ 5% ʰ ʴ 1 ߰ ִ.
Ŀȸ - üȸ 25% ʰ ʴ´.
÷ B
ǥ ߺ
Ŭȸ : ǥϰ ϴ ĺ ĭ ǥϽʽÿ.

̿½ȸ

ڱ ٸ Ͽ ȸ Ѵ.
̵ ϰ ⵵Ѵ.
ƴϰ ڱ Ѵ.
ǽϱ ڱ⸦ ݼѴ.
Ǹ ϸ ̸ ̿ ƴѴ.
Ȱ ο ƴ϶ ϴ ״ ϴ Ϳ ִ.
ùμ ڱ ǹ ϸ ȸ Ͽ Ѵ. ð, 뵿 Ѵ.
ϰ ش.
ϴµ ϰ Īϴµ λ ƴϸ Ǽ Ѵ.