mßmQ¾K oekqula ,ndfok Y%S ,xldfõ úYsIaG;u .

sKqïlrK mx;sh

Paper NO – 03

2025 ADVANCED LEVEL

21. wdh;khla úiska ms<sfh, lr bÈßm;a lrkq ,nk uQ,H m%ldYk iïnkaOfhka my; l=uk m%ldYh$ m%ldY
ksjerÈ fõo@
(A) l<ukdlrK .sKqïlrKfha wjidk ksujqu jkafka uQ,H m%ldYkhs'
(B) .sKqïlrK m%ñ; iy wfkl=;a ffk;sl wjYH;dj,g wkql+,j fuu uQ,H m%ldYk ms<sfh, lrhs'
(C) uQ,H m%ldYk u`.ska wdh;khl w;S; uQ,H f;dr;=re ikaksfõokh lrhs'
(D) ish¿u uQ,H m%ldYk wNHka;r l<ukdlrKhg mlaImd;S jk whqßka ms<sfh, lrhs'
(1) B yd C (3) B yd D (5) B muKs
(2) A,B yd C (4) A yd D (….…)
22. jHdmdr tallhl wdodhï iïnkaOfhka my; § we;s m%ldYj,ska wi;H m%ldYh$ m%ldY jkafka"
(A) j;alul w.h jeä ùfuka fyda j.lSï wvq ùfuka wdodhï we;s fõ'
(B) ´kEu ysñlï jeä ùula wdodhuls'
(C) wdodhï iy ,dNh w;r m%;sf,dau iïnkaO;djhla we;'
(1) C muKs (3) C yd B (5) A yd C
(….…)
(2) B muKs (4) A muKs
m%Yak wxl ^23&" ^24&" ^25& i`oyd my; f;dr;=re wod< fõ'
ks,añKs fjf<kafoda jHdmdrfha isÿ jQ my; .kqfokq § we;'
2024'03'01 - 2024 fmnrjdß udihg wod< re'20 000 l jHdmdrfha úÿ,s ì, whs;slre ;u mqoa.,sl uqo,ska
f.ùu'
2024'03'04 - Èk 30 la we;=<; msh jQ úg 10] l uqo,a jÜgula ysñ jk mßÈ msßjeh re'200 000 l fjf<`o
NdKav fu;au,a iafgda¾ia fj;ska Khg ñ, § .ekSu'
2024'03'07 - msßjeh re'400 000 l fjf<`o NdKav re'600 000 lg lu,ag Khg úlsKSu'
2024'03'10 - weKjqug fjkiaa jQ msßjeh re'40 000 l fjf<`o NdKav fu;au,a iafgda¾ia fj; yrjd heùu'
2024'03'20 - re'50 000 l fufyhqï úhoï f.ùu'
2024'03'30 - fu;au,a iafgda¾ia fj; .sKqu mshùu i`oyd uqo,a f.ùu'
2024'03'31 Èkg WmÑ; fufyhqï úhoï re'20 000 hs'
23. by; ish¿u f;dr;=re ie,ls,a,g .;a úg 2024'03'31 Èkg ks,añKs fjf<kafoda jHdmdrfha j;alï" j.lSï yd
ysñlïj,g we;s jQ Y=oaO n,mEu ksrEmKh lrk iólrKh jkqfha"
j;alï^re'& } j.lSï^re'& ¬ ysñlï^re'&
(1) ¬146 000 } ‐20 000 ¬ 166 000
(2) ¬166 000 } - ¬ 166 000
(3) ¬150 000 } ¬20 000 ¬ 130 000
(4) ¬166 000 } ‐20 000 ¬ 186 000
(5) ¬166 000 } ¬20 000 ¬ 146 000 (….…)
24. 2024'03'31 Èfkka wjika udih i`oyd ks,añKs fjf<kafoda jHdmdrfha o< ,dNh iy Y=oaO ,dNh jkqfha"
o< ,dNh ^re'& Y=oaO ,dNh ^re'&
(1) 200 000 146 000

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 (2) 200 000 166 000
(3) 200 000 150 000
(4) 216 000 146 000
(5) 216 000 166 000 (….…)
25. fu;au,a iafgda¾ia iu`. l< .kqfokq tajd isÿ l< wkqms<sfj,g ks,añKs fjf<kafoda jHdmdrfha fmd;aj, igyka
lsÍu i`oyd fhdod .kq ,nk uQ,dY% f,aLk jkafka"
(1) bkafjdhsish" yrm;" iq¿ uqo,a f.ùï jjqprh (4) bkafjdhsish" yrm;" ,ÿm;
(2) bkafjdhsish" nerm;" f.ùï jjqprh (5) f.ùï jjqprh" nerm;" f.ùï jjqprh
(3) bkafjdhsish" yrm;" f.ùï jjqprh (….…)

26. flaj, iajdñ jHdmdrhla i`oyd my; f;d;=re § we;'

^01& 2024'03'31 Èkg 2023'03'31 Èkg
^re'000& ^re'000&
j;alï 1 200 1 300
j.lSï 500 400
^02& 2024'03'31 Èfkka wjika j¾Ih i`oyd jHdmdrfha uqo,a .eks,s re'500 000 ls'
2024'03'31 Èk whs;slre úiska re'400 000 jákd ,S nvq yd WmlrK wu;r m%d.aOkh f,i wdfhdackh
l<o ta ms<sn`o lsisu igykla lr ke;'
2024'03'31 Èfkka wjika j¾Ih i`oyd jHdmdrfha Y=oaO ,dNh fyda w,dNh" re'000
(1) 300 (3) 200 (5) 100
(2) ^300& (4) ^100& (….…)

27. fjf<`o jHdmdrhla i`oyd my; ±lafjk tla tla .kqfokqj fyda isÿùu .sKqï.; lsÍu ;=<ska jHdmdrfha ,dNhg
we;s jk n,mEu jeä fõ" wvq fõ" fjkia fkdfõ f,i i`oyka lrkak'
.kqfokqj$ isÿùu ,dNhg we;s jQ n,mEu
(A) l<uKdlrK ;SrKh u; l< ydkslrK w,dN ,shd yeÍula' …………………………..
(B) Khg ñ,§ .;a fjf<`o NdKav f;d.hla kej; yrjd heùu' …………………………..
(C) bÈß .sKqï ld,Éfþohg wod< f.dvke.s,s l=,sh f.ùu' …………………………..
(D) fjf<`o NdKav f;d.hla mß;Hd. lsÍu' …………………………..
28. jHdmdrhl .sKqï fmd;aj,ska 2024'03'31 ka wjika j¾Ih ioyd my; f;dr;=re Wmqgd f.k we;'
yr^re'000& ner^re'000&
fufyhqï úhoï 2 000 -
nexl= Khfmd,S 400 -
úl=Kqï msßjeh 4 000 -
,o jÜgï - 200
2024'03'31 ka wjika j¾Ih i`oyd jHdmdrfha Y=oaO ,dNh re'1 800 000 la kï" j¾Ih i`oyd úl=Kqï wdodhu lSho@
re'^000& …………………………..
29. fudag¾ r: wf,ú lsÍu ;u m%Odk fufyhqï lghqla; lr .;a jHdmdrhla ;=< we;s jQ my; i`oyka tla tla
.kqfokqj$ isÿùu igyka lsÍug wod< uQ,sl igyka fmd; kï lrkak'
.kqfokqj$ isÿùu uQ,sl igyka fmd;
(A) ld¾hd,fha m%fhdackh i`oyd fudag¾ r:hla Khg ñ,§ .ekSu' …………………………..
(B) kej; úlsKSu i`oyd fudag¾ r: Khg ñ,§ .ekSu' …………………………
(C) ld¾hd,fha m%fhdackhg ;snQ fudg¾ r:hla w;amsg úlsKSu' ………………………….

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 (D) ld,Éfþohg wod< fiajl jegqm bÈß .sKqï ld,Éfþofha§ f.ùug tl`. ùu' …………………………..

30. my; ±lafjk tla tla .kqfokqj .sKqï.; lsÍug wod, oaj;aj igyk ioyka lrkak'
.kqfokqj$ isÿùu oaú;aj igyk
(A) msßjeh re'200 000 l fjf<`o NdKav whs;slre
úiska mqoa.,sl m%fhdackhg /f.k hdu'
(B) whs;slre úiska f.jQ jHdmdrfha rlaIK
úhoï re'40 000'
(C) msßjeh re'200 000 l fjf<`o NdKav
re'300 000 lg Khg úlsKSu'
(D) msßjeh re'400 000 l fudg¾ r:hla
nexl= Khla u`.ska ñ,g .ekSu'

01. pkaosu jHdmdrfha 2024 cqks 01 mej;s j;alï" j.lSï yd ysñlï jHdma; l< .sKqïlrK iólrKh u.ska olajd
we;'

Èkh ,S nvq ¬ f;d.h ¬ Kh.e;s ¬ uqo,a } ysñlu ¬ Khysñfhda ¬ WmÑ; úhoï

60 000 180 000 120 000 90 000 300 000 120 000 30 000

2024 cqks ui m<uq i;sh ;=< isÿ jq .Kqfokq my; oelafõ'

06'01 re 90 000 .;a ñ, jq NdKav re 132 000 lg 10] l VAT nÿ iys;j Khg úlsKsu'

06'03 re 6 000 l udisl úÿ,s ì, iemhSu'

06'04 re 120 000 la whúh hq;= Kh.e;sfhl= ioyd 10] l jÜgula § uqo,a ,nd .ekSu'

06'05 iemhqïlrejkaf.ka re 66 000 NdKav ^10] VAT iys;j& ñ,g .ekSu'

06'06 whs;slre re 24 000 la jákd NdKav fm!oa.,sl m%fhdackhg .ekSu'

06'07 iemhqïlreg re 108 000 f.ùu ,o jÜgu re 12 000

06'07 ld¾hd, ,S nvq fjkqfjka 12] jd¾Islj laIh lsÍu'

wjYH jkafka

(1) by; iólrKhg .Kqfokqj, n,mEu jákdlu iys;j ^¬& fyda ^-& olajkak

(2) 2024 cqks 07 wjika i;shg wdodhï m%ldYkh

(3) 2024 cqks 07 g Y=oaO j;alïj, jákdlu

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02. iuqÈ;f.a jHdmdrfha 2024 ckjdß udifha isÿ jQ .kqfokq lsysmhla my; oelafõ¡ jHdmdrh tl;= l, w.h u;
nÿ ioyd ,shdmÈxÑ jHdmdrhls¡

Khysñf
s hda 2021¡01¡01 Khg wdmiq hejqï f.jQ uqo,a ,o jÜgï whl, mud
Èkg fYAIh .eKQï fmd,S

wur 15 000 600 000 360 000 180 000 20 000 -

ìkr 20 000 800 000 140 000 500 000 50 000 -

pdur 30 000 500 000 - 100 000 - 40 000

Èÿ, ^5 000& yr 400 000 20 000 230 000 10 000 -

tl;=j 60 000 2 300 000 520 000 1 010 000 80 000 40 000

by; .eKQï yd wdmiq hejqï 15] l tl;= l, w.h u; nÿ rys;j olajd we;¡

wjYH jkafka"

(1) .ekqï cZk,h yd wdmiq hejqï cZk,h

(2) fmdÿ f,crfha wod, .sKQï

(3) Wm f,crfha .sKQï yd fYaI ,ehsia;=j