 5. èѴ
       5.1 çҧèѴ
                           иҹ
                         »  žԾѲ
                                 
                                 V
                           üѴ
                        »  žԾѲ
                                     
                                 V
                            ú
                          Ѳ  
       
       V                         V                          V
  Ѵ               Ѵ                 Ѵý
   çҹ                ¡õҴ                     ѭ
 ¤ѧ, ҹ-ا          ..  žԾѲ           ѡ  ͧ

               ӹҨ˹ҷͧС
               õͧԺѵ˹ҷ仵 ѵػʧ  ТͺѧѺ
               ͧѷ ʹԷЪ
               ͧСͺС觵駤Сúѷ
               ӹǹ -ѷդС¡ 5  С
               ˹觢ͧӹǹ÷ ͧն蹷ҪҳҨѡ
               觵 -ؤūѺṹ§٧شӴѺŧ繼Ѻ
               ͡繡Ҩӹǹ÷о֧ͨо֧͡㹤
                㹡óշؤūѺ͡ӴѺѴŧդṹ§ҡѹ
               Թӹǹ÷о֧ ͨо֧͡㹤駹 繻иҹ
               繼͡§Ҵ
               öʹ͹ -Ъ Ҩŧä͡ҡ˹
               ͹֧͡ ¤ṹ§ ¡ 3  4  ͧ
               ӹǹ һЪԷ͡§ 鹹Ѻѹ
               ҡ˹觢ͧӹǹ鹷¼鹷һЪԷ͡§ 
               Ѵǹ÷繵᷹С -  4 : ҧҵ 3 ¡
               鹡èҡ¹͡
          5.2 
          Сèӹǹ 9 ҹ Сͺ
             1. .  žԾѲ  иҹ
             2. »  žԾѲ üѴ
             3. Ѳ      ú
             4. Թ, ҧ-ا      
             5. ҹ, -        
             6. ⵪      
                 7. ѹԪ  ͡ҹ    (¹͡),
                                         иҹõǨͺ
             8. ӹ  آ        (¹͡),
                                         õǨͺ
             9. ѵ  ѵó       (¹͡),
                                         õǨͺ
                    չ , ѧ-Թ 繷֡ҤС    
          м Сͺ
             1. .  žԾѲ  иҹ 
             2. »  žԾѲ üѴ 
             3. Ѳ      ú
             4. ¤ѧ, ҹ-ا        Ѵʽçҹ
             5. ..  žԾѲ  Ѵʽ¡õҴ
             6. ѡ  ͧ      Ѵýºѭ

              ӹǹѡҹ
                 º/á          74         
                 ¼Ե/ҧ෤Ԥ         92         
                 ѡҹѹ            818         
                                     984         
      5.3 ҵͺ᷹
          (1) ҵͺ᷹繵Թ
              Һ˹稡 ͻ             =   4,000,000.00 ҷ
              ҵͺ᷹  ͻ Թ͹     =  11,495,076.00 ҷ
                                  ⺹        =   2,884,269.00 ҷ
                                      Һ˹    =     800,000.00 ҷ
                                      ͧعͧ-
                                       §վ     =     344,852.28 ҷ
          (2) ҵͺ᷹
              -  -  
      5.4 ѭҡèѴ
          -  -
      5.5 äǺ
          кäǺ㹢ͧѷ դ§;  лԺѵԵ
кäǺҧOPT 1.50               !                                                           '   N  n 