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កសួងអប់រ យុវជន និងកីឡា

ជំនាញទីផ រខ្ញុំ
(ឯកសារស ប់ ូ)

បំណិនជីវិតស ាប់ថ្នាក់ទី៦ និងទី៧

គ ោងកលម្អអប់រក ិតមូលដ្ឋាននៅកម្ពុជា

ឧបត្ថម្ភដាយ ទីភាក់ងារសហរដ្ឋអាមរិកដីម ីអភិវឌ អន្តរជាតិ

រៀបចំ យ អង្គការអប់រពិភព ក សហការជាមួយអង្គការសកម្មភាពស ប់បឋមសិក កម្ពុជា
ជំនាញទីផ រខ្ញុំ

KN³kmqkarGPivDÆesovePA
{CMnajTIpSar´}

KN³kmrkarniBn§nigeroberog KN³kmrkarEksRmÜl
1> elakRsI eGlin eCac (Eileen St. George) 1> elak QuM vNÑqn
2> elak can; Narin 2> elakRsI muM emt
3> elak esA b‘uneFOn 3> elak b:ul suriT§

KN³kmrkarBinitü
1> elak RBM vibul
2> elak mas Cutima
3> elak hYt nr³

]btßmÖfvikaeday TIPñak;garshrdæGaemricedIm,IGPivDÆGnþrCati (USAID)

erobcMeday GgÁkarGb ;rMBiPBelak

shkarCamYy RksYgGb;rM yuvCn nigkILa

2
 ជំនាញទីផ រខ្ញុំ

មាតិកា

TMB½r

GarmÖkfa>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 01
karENnaMGnuvtþ>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 02
emeronTI1 ³ bBa¢IKNenyü cMNUl nig cMNay>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 03
emeronTI2 ³ taraglMhUrsac;R)ak; >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 09
emeronTI3 ³ karEsVgyl;BIkarGnuvtþbBa¢IKNenyü>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 19
emeronTI4 ³ karkMNt;témøTMnij>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>///>>>>>>>>>>>>>>>>>>>>>>>>>> 23
emeronTI5 ³ karEsVgyl;BIkarkMNt;témøTMnij>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 28
emeronTI6 ³ karBinitüR)ak;Gab;>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 31
segçbxøwmsarénÉksarENnaM >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 36
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

GarmÖkfa

ÉksarsþIGMBI : CMnajTIpSar´ : manbMNgCYyGñksikSa[TTYl)annUvcMeNHdwg bMNin nig

bTBiesaFn_kñúgEpñkbMNinCIvitgay² Tak;TgnwgkarRKb;RKgR)ak;. karsikSaeRcInBIPaBRtwmRtUvtam
c,ab; nig BIkarTTYlxusRtUvkñúgkartamdanRbtibtþikargarhirBaØvtßúEdlekIteT,IgenAkñúgTIpSar nig kEnøg
eFVIkar EdlnwgCYyyuvCn-yuvnarI[ecosputBIbBaðaRbQmEdlbNþalmkBIkgVHkaryl;dwgkñúgmuxCMnYj
b¤karlk;dUr.
eyIgsgÇwmfayuvCnbc©uúb,nñGacmankarKitedaymanEpnkar nig maneKalbMNgkñúgkarRKb;
RKgR)ak; rbs;eKtamry³kareFVI[RbesIreLIgnUvcMeNHdwg nig CMnajkñúgkarkt;RtabBa¢IKNenyü
kareRKagfvika karkMNt;éfø kar[témøelIkareFVIEpnkar karerobcMfvika nig smtßPaBelIkarKNna
Rbtibtþikarsac;R)ak;.

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 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

karENnaMGnuvtþ
; karerobcMrbs;RKUmunkarbeRgón
RKURtUvGankic©EtgkarbeRgonRbcaMéf¶munnwgeTAbeRgon edIm,IFanafasmÖar³beRgonRtUv)anplit
b¤RtUv)anerobcMrYc GaceRbIR)as;kñúgskmrPaBeron nigbeRgonedaysÞat;CMnaj nigmanRbsiT§PaB.
ž ry³eBlbeRgon
emeronnImYy²RtUvbeRgonkñúgry³eBl2em:agsikSa
smÖar³
smÖar³EdlRtUvkarmansresrenAkñúgemeronnImYy². RKUKYrBinitüemIlemeronmunnwgeTAbeRgon
edIm,IFanafasmÖar³EdlcaM)ac;TaMgGs;)anTTYlb¤)anplitCaeRsc. esovePAsisSmansar³sMxan;
sRmab;sisS b:uEnþvak¾caM)ac;sRmab;karbeRgónmuxviC¢abMNinCIvitsþIBICMnajTIpSarrbs;´enHEdr. xøwmsar
enAkñúgesovePAsisSmansMNYrBiPakSa nigskmrPaBEdlTak;TgnwgkarbeRgón.
5 lT§plsikSarMBwgTuk
enAkñúgemeronnImYy² mansresrGMBIlT§plsikSarMBWgTuk. lT§plsikSaEdlbgðajenAkñúg
ÉksarenH KWedIm,ICYyRKU[yl;GMBIvtßúbMNgsMxan;²sRmab;emeronnImYy² nig [RKUKitBIskmrPaBEdl
RtUvdwknaMkñúgeBlbeRgonnigeron. RbsinebIRKUcgcaMlT§plsikSa)anc,as;las; RKUnwgGacvaytémø)an
faetIemeronEdlxøÜnbeRgonGaceqøIytbnwgvtßúbMNg)anehIyb¤enA.

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ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

emeronTI 1 ³ bBa¢IKNenyü cMNUl nig cMNay

ž ry³eBlbeRgón 2 em:ag
5 karerobcMrbs;RKUmuneBlbeRgón
x BinitüemeroneLIgvij[)anhrt;ct;

x emIlxøwmsarkñúgesovePAsisS edIm,IdwgBIB½t’man nigsMNYr

x sresrBIkarsEmþgtYkñúgskmrPaBTI 3 enAelIRkdasdac;edayELkBIKña

x sresrkRmgsMnYr nigxøwmsaremeron

smÖar³
x ÉksarENnaMsRmab;RKU

x esovePAsisS

x smÖar³beRgónEdl)anerobcMdUc)anerobrab;xagelI

x kþarexon nig dIs hVWt

x kRmgsMNYr nigxøwmsaremeron

5 lT§plsikSarMBwgTuk
eBleronemeronenHcb;sisSnwgGac ³
- Bnül;)anBIsar³sMxan;énbBa¢IKNenyümuxCMnYj
- elIk]TahrN_BIkarGnuvtþl¥ nig minl¥enAelIkarcMNaykñúgmuxCMnYj nig bBa¢ak;BImUlehtu
- elIk]TahrN_BIR)ak;cMNUl nig cMNaykñúgkic©karCMnYj)any:agtic 5 .
lMnaMénkarbeRgón
skmrPaBTI1³ esckþIepþIm ž: 10 naTI
1- RKYbgðajRbFanbTsRmab;éf¶enH
x esovePAenHmaneQraHfa :CMnajTIpSar´ :.

x RbFanbTenAéf¶enHKWniyayGMBI bBa¢IKNenyü ³ R)ak;cMNUl nig cMNay.

2- RKUeFVIkarbgðajya:gsegçb edayEp¥kelIB½t’mandUcteTA³

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 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

enARbeTskm<úCa mnusS RkumRKYsar nig shKmn_CaeRcIn)ancUlrYmkñúgskmrPaB

begáItR)ak;cMNUl edIm,IrkcMNUlcUlpÞH. karyl;dwgBIeKalkarN_RKwH énkarRKb;RKgR)ak;man
sar³sMxan; edIm,IrkSa[)annUvR)ak;cMNUlcUlpÞH[mannirnþrPaB .
3- RKUGaneKalbMNgénkarsikSasRmab;emeronéf¶enH.
skmrPaBTI2 ³ karBiPakSaGMBICMnYj enAkñúgshKmn_rbs;Gñk ž: 10 naTI
1> karBiPakSa ³ RKUnaMsisSBiPakSaEp¥kelIsMNYrxageRkam ³
, dUcemþcehAfaCMnYj?
¾ [cemøIyrMBwgTuk ³ CMnYjKWCaskmrPaBnanaEdlGñkeFVIedIm,IrkR)ak;cMNUl tameKal

karN_Cak;lak;mYy. CMnYjGacCakarplit nig karlk;TMnij karTij nig lk;TMnij nig

Cakarpþl;esvakmrpgEdr.]
, etIenAkñúgshKmn_rbs;eyIgmanRbePTCMnYjeQraHGVIxøH?
¾ [cemøIyrMBwgTuk ³ cemøIyCak;Esþgrbs;sisS.]

, etIGñkeFVIdUcemþceTIbdwgfakareFVICMnYjTTYl)anR)ak;cMNUl nig R)ak;cMNayb:unran?

¾ [cemøIyrMBwgTuk ³ GñkeFVICMnYjRtUvEtKitBIR)ak;cMNUl nig R)ak;cMNayEdlekItman

kñúgkareFVICMnYj mann½yfa BYkeKRtUvmanesovePAkt;RtaBIcMnYnR)ak;Edlecj nig cUl.]

, etIbBa¢IKNenyümann½ydUcemþc?
¾ [cemøIyrMBwgTuk ³ bBa¢IKNenyümann½yfaCakarkt;Rtaral;R)ak;cMNUl nigR)ak;cMNay

enAkñúgkareFVICMnYj rYmbBa©ÚlTaMgkarlk;eCO;pgEdr.]
2> RKUBnül;bEnßm ³
CaTUeTAenAkñúgshKmn_rbs;eyIg RbCaBlrdæCaeRcInminTmøab;kt;RtaBIcMnYnR)ak;cMNUl
nigR)ak;cMNayenAkñúgmuxCMnYjeT eRBaHBYkeKminEdl)anTTYlkarbeRgónBIrebobkt;RtaR)ak;
cMNUl nigcMNayenaHeLIy. ehtudUcenH RbCaBlrdæBitCamin)andwgBIcMnYnR)ak;EdleK rk)an
ehIyk¾eKminGaccaMeQraHePJóvEdl)anTijeCO. müa:geToteKk¾minGacdwgBitR)akdBI
cMnYnTMnijkñúgsþúkrbs;eKEdlRtUv)anTijeCOenaHEdr. RkummnusSEdlKrancMeNHdwgBIkarerobcM
bBa¢IKNenyükñúgkarcMNayelIkic©karCMnYj vaGaceFVI[)at;bg;TMnukcitþ nigmankarecaTRbkan;
ekIteLIgeTotpg.

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ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

3> RKUsYr : etIkarerobcMbBa¢IKNenyümansar³sMxan;dUcemþcxøH? :

[cemøIyrMBwgTuk
¾ eyIgGacdwgBIcMnYnR)ak;EdlTTYl)an cMnYnR)ak;Edl)ancMNay nig RbePTcMNay

R)ak;TaMgenaH.
¾ eyIgGacKNnadwgBIR)ak;cMeNj b¤ R)ak;xatbg;.

¾ eyIgGaceFVIkarsMerccitþkan;Etl¥RbesIreTAelIGVIEdlRtUvTij nig lk;.

¾ eyIgGackt;RtaBIkarTijeCO ehIyGackat;bnßy)ankarlYcbnøMBIGtifiCn b¤ k¾Gac

kat;bnßykarePøcPøaMgelIcMnYnR)ak;Edlxatbg;.
¾ GacRtYtBinitüelIkarkt;Rta nig kat;bnßy[enAticelIcMnYnR)ak;EdlcMNayxus.]

skmrPaBTI3 ³ karsEmþgtYGMBIkartamdankarcMNay ž: 40 naTI

1> RKUENnaMBIxøwmsarkarsEmþgtY 3 Edl)ansresrenAelIRkdasepSgKña ¬b¤ [sisSemIl
B½t’manEdlmanenAkñúgesovePAsisS¦ EdlbgðajBIkRmitKuNPaBxusKñakñúgkarGnuvtþerobcMbBa¢I
KNenyü.
¾ karsEmþgtYTI1 ³ RsþImñak;manmuxCMnYjmYy¬eRCIserIsmuxCMnYjmYyEdlRkumFøab;sÁal;¦.

Kat;minFøab;kt;RtaBIcMnYnR)ak;cMNUl nigcMNayeT. éf¶mYykUnRbusrbs;Kat;)anRtLb;

BIsalaeron edaymansMbuRtmYyc,ab;EdlnayksalaepJImk. sala)anesñIsuMfvikaxøH
edIm,IeRbIkarkñúgdMeNIrTsSnkic©sikSarbs;sisS EdlsalaerobcMeFVIsRmab;elIkkm<s;
kmrviFIsikSabMNinCIvit. ry³eBl1ExknøgmkehIyEdlsalaeron)anpSBVpSayEpn
karTsSnkic©sikSaenH ehIysmaKmmatabitasisSk¾)anÉkPaBelIEpnkarenHEdr.
®sþICamþaymankarRBÜy)armÖya:gxøaMgGMBIerOgenH. Kat;dwgfaxøÜnKat;KranR)ak;enaHeT.
Kat;)anBüayamnwkKitBIcMnYnR)ak;EdlKat;rk)ankalBIs)þah_mun nigcMnYnR)ak;EdlKat;
)ancMNay.
¾ karsEmþgtYTI 2 ³ CageQImñak;)anlk;TUmYy[eTAePJóvmñak;témø 150 000 erol.
eBlmkykTUePJóv)anR)ab;eTACageQIenaHfa eBlenHKat;min)anCab;R)ak;mkCamYyeT
b:uEnþKat;nwgRbKl;R)ak;[enAcugExenH. enAcugEx CageQIk¾)aneTATarR)ak;BIePJóvenaH.
ePJóvenaH)anniyayfa Kat;CMBak;R)ak;éføTUEt 120 000 erolb:ueNÑaH Kat;min[R)ak;
eTACageQIelIsBIcMnYn 120 000 erolenaHeLIy. GaRs½yehtuenH karCECkd¾twg

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 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

Etgk¾ekItmaneLIg. b:uEnþCageQIKranPsþútagEdlbBa©ak;faKat;)anlk;TUeCOkñúgtémø
150 000 erolenaHeT ehIyCageQIk¾)anseRmccitþTTYlykR)ak;éfølk;TUtémø
120 000 erol.
¾ karsEmþgtYTI3 ³ RsþImYyRkumrs;enAkñúgshKmn_EdlmanLeFVInMmYy.
BYkeK)anEbgEckkargardUcxageRkam ³
ƒ RsþImñak;CaGñkTTYlxusRtUvTijGus nig eRKÓgpSMsRmab;eFVInMb½ug

ƒ RsþImñak;RtUvTTYlxusRtUvkñúgkarlk;nMb½ug

ƒ RsþImYyRkumCYyRc)ac;emSA nig dutnMb½ug

ƒ ®sþImñak;CahirBaØikEdlTTYlxusRtUvkñúgkarTukdak;R)ak;[mansuvtßiPaB

RsþIEdlCaGñklk;min)ankt;RtacMnYnR)ak;cMNUlenaHeT. eBlnaglk;)annagRbKl;R)ak;eTA[
hirBaØikedIm,IerobcMTukdak;enAkñúghibR)ak;. hirBaØikCaGñkebIkR)ak;[RsþIEdlRtUvykeTATijGus nig
eRKÓgpSMeFVInMb½ug. hirBaØikCamnusSmñak;EdlKYr[TukcitþNas; b:uEnþnagminecHGkSreT. enAcugEx
smaCikRkumcg;dwgBIcMnYnR)ak;cMNUlEdl)anmkBIkarlk;nMb½ug. enAeBlebIkhibR)ak; BYkeKeXIj
manR)ak;ticCagkarrMBwgTuk. KrannrNamñak;dwgfamanerOgGVIekIteLIgcMeBaHR)ak;TaMgenaHeLIy. bnÞab;
BIBiPakSaKñamkBYkeK)anecaTRbkan;RsþIGñklk;nMb½ugfa)anlYcR)ak;mYycMnYn.
2> RKUeFVIkarEbgEcksisSCa 3 Rkum. RkumnImYy²maneBl10 naTI edIm,IerobcMEpnkar nig 2-5
naTIsRmab;sEmþgtY. BYkeKRtUveRCIserIstY nig begáItGtßbTsEmþg.

3> RkumnImYy²maneBl 5 naTI edIm,IsEmþgtY. RkumnImYy²k¾maneBl 5 naTIpgEdrsRmab;

BiPakSaelIsMNYr.
4> eRkaykarsEmþgnImYy² RKURtUvdwknaMsisSeFVIkarBiPakSaelIkarsEmþg.
¾ karsEmþgTI1 ³¬1¦etIRsþIenaHmanbBaðaGVI? ¬2¦etIKat;KYreFVIdUcemþcedIm,IeCosvagbBaðaenaH?

[cemøIy³¬1¦Kat;)ancMNayR)ak;TaMgGs; edaymin)anKitBIkarbg;viPaKTaneTA[sala
eronrbs;kUn. Kat;EfmTaMgmincaMfaetIKat;)ancMNayR)ak;eTAelIGVIenaHeT. ¬2¦ Kat;KYrEt
)ankt;RtanUvR)ak;cMNUl nigcMNayrbs;Kat;[)anRtwmRtUv nigeFVIEpnkarsRmab;bg;viPaK
TaneTA[salaeron.]

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ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

¾ karsEmþgTI2 ³ ¬1¦ehtuGVI)anCaePJóvGacbnøMéfølk;TUrbs;CageQI)an? ¬2¦etICageQIKYr

eFVIdUcemþcedIm,IeCosvagbBaðaenH?
[cemøIy ³ ¬1¦ BIeRBaHKat;KranÉksarGVICaPsþútagbBa¢ak;BIkaryl;RBmelItémø b¤ cMnYnR)ak;
EdlePJóvCMBak;enaHeLIy. ¬2¦CageQIKYrEteFVIlixitsñamedaymancuHhtßelxa b¤ pþiteméd
rbs;ePJóvEdlTijTU. ]
¾ karsEmþgtYTI3 ³ ¬1¦ehtuGVI)anCasmaCikRkumRsþIenALeFVInMb½ugxwg? ¬2¦etIBYkeKKYreFVI

dUcemþcedIm,IeCosvagbBaðaEbbenH?
[cemøIy ³ ¬1¦smaCikRkumRsþIxwg BIeRBaHKrannrNa)andwgBIbBaðaR)ak;lk;nMb½ug Edl)at;
enaHeLIy. ¬2¦RbsinebIBYkeKmankarkt;Rta)anRtwmRtUvenaH BYkeKnwg)andwgBIcMnYnR)ak;
cMNUl nigR)ak;cMNaykñúgkareFVICMnYjrbs;BYkKat;. müa:geTotkarkt;RtaBIcMnYnR)ak;cMNUl
nig R)ak;cMNayenH vak¾CYyeFVI[BYkKat;)andwgpgEdr faetIkareFVICMnYjenHcMeNj b¤ xat.]
skmrPaBTI4 ³ karbegáItR)ak;cMNUl nig cMNaykñúgkareFVICMnYj ž: 10 naTI
1> karBiPakSa ³ RKU[sisSelIk]TahrN_BIviFIeFVI[manR)ak;cMNUl nig R)ak;cMNaysRmab;kar
eFVICMnYj. bnÞab;mkRKUbiTtaragkt;RtaenAelIkþarexondUcxageRkam ³
R)ak;cMNay R)ak;cMNUl

(¾ cemøIyrMBwgTuk ³ plitplEdlxUc b¤ (¾ cemøIyrMBwgTuk ³ karlk;plitpl

)at;bg; karlk;eCO karcMNayelIesvakmr karbg;R)ak;TijeCO karsgéføkarR)ak; .l.)
meFüa)ay dwkCBa¢Únb¤esvakmrGñkelIk
dak;.l. )

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 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

skmrPaBTI5³ karbBa©b;emeron ž: 10 naTI

karBiPakSa ³ RKUnaMsisSeFVIkarBiPakSabBa©b; edaysYrsMNYrfa ³

, karÉkPaBlk;vtßúCaBaküsMdI b¤ mankarkt;RtaCalixitsñam etIskmrPaBNamYyl¥? ehtuGVI?
, etIéf¶enHGñk)aneronBIGVIxøH?

¾ [cemøIyrMBwgTuk³ ¬1¦bBa¢IKNenyüCaGVI. ¬2¦ehtuGVI)anCakarerobcMbBa¢IKNenyüman

sar³sMxan;. ¬3¦ sar³RbeyaCn_cMeBaHkarerobcMbBa¢IKNenyü ¬4¦ >>>.l.]

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ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

emeronTI 2 ³ taraglMhUrsac;R)ak;

ž ry³eBlbeRgón 2 em:ag
; karerobcMrbs;RKUmuneBlbeRgón
x BinitüemeroneLIgvij[)anhrt;ct;.

x BinitüemIlxøwmsarkñúgesovePAsisS edIm,IdwgBIB½t’man nig sMNYr.

x KUstaraglMhUrsac;R)ak;elIRkdaspÞaMgFM2sRmab;eRbIkñúgskmrPaBkrNIsikSa.

x sresrkrNIsikSaskmrPaBTI 4 sRmab; Rss; nig suPaB enAelIRkdaspÞaMgFM b¤ [

sisSemIlB½t’manEdlmanenAkñúgesovePAsisS.
x sresrkRmgsMNYr nigxøwmsaremeron

smÖar³
x ÉksarENnaMsRmab;RKU

x esovePAsisS

x smÖar³beRgónEdl)anerobcMdUc)anerobrab;xagelI

x kþarexon dIs nig hVWt

x kRmgsMNYr nigxøwmsaremeron

5 lT§plsikSarMBwgTuk
eBleronemeronenHcb; sisSnwgGac ³
- bMeBjtaraglMhUrsac;R)ak;CaeKal.
- BinitüemIlkMhusEdlGacmanenAkñúgtaraglMhUrsac;R)ak;.
lMnaMénkarbeRgón ³
skmrPaBTI1 ³ rMlwkxøwmsarsMxan;²énemeronéf¶mun ž: 10 naTI
karBiPakSa
, etIkarÉkPaBlk;vtßúCaBaküsMdI b¤ mankarkt;RtaCalixitsñam etIskmrPaBNamYyl¥? ehtuGVI?
, etIbBa¢IKNenyüCaGVI?
, etIkareRbIR)as;bBa¢IKNenyümansar³RbeyaCn_dUcemþcxøH?

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 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

skmrPaBTI2 ³ karEsVgyl;BIrebobeRbIR)as;taraglMhUrsac;R)ak; ž: 10 naTI

1> RKUbiTtaragKeRmaglMhUrsac;R)ak;sRmab;karkt;RtakarlMhUrsac;R)ak;.
muxTMnij¼esvakmr
karTijlk; R)ak;cMNay R)ak;cMNUl
kalbriecäT muxTMnij¼ smtulü
TMnij cMnYn témølk;ray ¬¦ ¬©¦
esvakmr
smtulüdMbUg

2> RKUdwknaMsisSBiPakSaBItaraglMhUrR)ak;.
, etIkñúgtaragmancMNgeCIgGVIxøH?
, etIcemøIyNaxøHEdlRtUvykeTAdak;Rtg;cMNgeCIgnImYy²?
[¾ cemøIyrMBwgTuk
x kalbriecäT ³ éf¶Tijlk;TMnij

x karTijlk;TMnij ³ RbePTskmrPaBhirBaØvtßú¬karTij karlk; karTijeCO nig

karsgR)ak;.
x muxTMnij¼esvakmr ³ RbePTTMnij b¤ esvakmrEdlERbRbYl.

x brimaN ³ cMnYnplitpl b¤ esvakmrEdl)anTij nig lk;.

x témølk;ray ³ éfølk;sRmab;plitpl 1 b¤ karpþl;esvakmr 1.

x R)ak;cMNay ³ R)ak;EdlRtUvcMNayeTAelIkarlk;TMnij b¤ karpþl;esvakmr.

x R)ak;cMNUl ³ R)ak;Edl)anTTYlBIkarlk;TMnij b¤ karpþl;esvakmr.

x smtulü ³ cMnYnR)ak;Edl)anTUTat; ¬bUk b¤ dk¦rYcsRmab;xÞg;cMNUl b¤ cMNay

nImYy²kñúgkarTijlk;TMnijmYyelIk².]

10
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

skmrPaBTI3 ³ krNIsikSarbs; {Rss;} ž: 20 naTI

1> RKUbiTkrNIsikSa {RRss;} enAelICBa¢aMg b¤ [sisSemIlkrNIsikSaenAkñúgesovePAsisS.
RKUBnül;BIrebobbMeBjtaraglMhUrsac;R)ak;edayEp¥kelIkrNIsikSarbs; {Rss; }.
krNIsikSarbs; Rss;
Rss;manbMNg;eFVICMnYjpÞal;xøÜnenApSar. nagmanR)ak;EtmYycMnYntUcb:ueNÑaH . dUecñHnag
cab;epþImeFVImuxCMnYjtUcmYy. nagsgÇwmfamuxCMnYjrbs;nagnwgrIkceRmIn.
x Rss;cab;epþImmuxCMnYjCamYynwgTwkR)ak;cMnYn 50 000 erol.
x enARBwkéf¶TI 2 ExFñÚ nag)aneTApSar nig )anTijmuxTMnijdUcxageRkam ³
- eb:ge)a:H 6 KILÚRkam kñúg 1 KILÚRkaméfø 3 000 erol ¬6¯3000=18000¦
- kar:ut 4 KILÚRkam kñúg 1 KILÚRkaméfø 3 200 erol ¬4¯3200=12800¦
- RtkUn 8 )ac; kñúg 1 )ac;éfø 1 000 erol ¬8¯1000=8000¦
- xÞwm)araMg 3 KILÚRkam kñúg 1 KILÚRkaméfø 3 100 erol ¬3¯3 100=9 300¦
- emÞshwr 50 Epø éfø 750 erol
x enAéf¶enaHnag)anlk;muxTMnijxagelIkñúgtémødUcxageRkam ³
- eb:ge)a:H 2/5 KILÚRkam kñúg 1 KILÚRkaméfø 3 500 erol
- kar:ut 3 KILÚRkam kñúg 1 KILÚRkaméfø 3 500 erol
- RtkUn 5 )ac; kñúg 1 )ac;téfø 1 250 erol
- xÞwm)araMg 3 KILÚRkam kñúg 1 KILÚRkaméfø 3 500 erol
- emÞshwr 30 Epø kñúg5Epø éfø 100 erol
x enAresoléf¶TI 2 ExFñÚ dEdlRss;)ancMNayR)ak; 5 000 erol TijmðÚbsRmab;RKYsar
rbs;nag.
x enAéf¶TI 3 ExFñÚ Rss; lk;TMnijEdlenAsl;bnþeTot. edaysarmuxTMnijEdlenAsl;
minsUvRss;l¥ naglk;kñúgtémøefakCagmunbnþic.
o eb:ge)aH 2/5 KILÚRkam kñúg 1 KILÚRkaméfø 3 400 erol
o kar:ut 1 KILÚRkam kñúg 1 KILÚRkaméfø 3 500 erol
o RtkUn 3 )ac; kñúg 1 )ac;éfø 1 100 erol

11
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

o emÞshwr 10 Epø kñúg5Epø éfø 75 erol

2> RKUedIrBinitükarbMeBjtaraglMhUrsac;R)ak;rbs;sisS ³
, RKUGanB½t’mansþIBIkarTijlk;TMnijrbs;Rss;[sisSsþab;.
, RKU[sisSmñak;GanB½t’manTI1 sþIBIkarTijTMnij rYcsYrsisSfa : etIB½t’manenHRtUvkt;
Rtadak;enAkEnøgNa? : ¾ [cemøIy ³ enAEk,rsmtulüelIkdMbUg.]
, RKUsresrB½t’manenHcUlkñúgtarag.
, RKU[sisSmñak;GanB½t’manTI 2 sþIBIkarlk;TMnij rYc[sisSmñak;R)ab;BIkEnøgEdlRtUv
bBa©ÚlenAkñúgtarag.
, enAeBlsisSTaMgGs;ÉkPaB RKU[sisSbMeBjB½t’mancUlkñúgtarag.
, RKUehAsisSepSgeTotbMeBjCYrepSgdUcKMrUmun.
o sisSGancemøIyrbs;eK.

o sisSTaMgGs;cUlrYmbBa©ak;BIkaryl;Rsb.

o bnÞab;mksisSsresrcemøIyrbs;eKcUlkñúgtarag.

, enAeBlsisSbMeBjcb; RKYsYrsisSfa etIb¥ÚnmansMNYrGVIEdrb¤eT.

3> BiPakSa ³
,etIRss;bBa©b;karlk;dUredayTTYl)anR)ak;cMeNj b¤ xat? [¾cemøIy ³ TTYl)anR)ak;
cMeNjtic]
,etIR)ak;cMeNjrbs;Rss;enAsl;b:unran enAkñúgRbGb;smtulücugeRkay?[¾cemøIy ³
1 300 erol]
,etImuxcMNayGVIEdlRss;)andak;bBa©ÚleTAkñúgtaraglMhUrsac;R)ak;EdlminEmnCaR)ak;
cMNayeFVICMnYj? [ ¾cemøIy ³ R)ak;cMNayelImðÚbGaharsRmab;RKYsar. karcMNay
RbePTenHminRtUvdak;bBa©ÚleTAkñúgRbePTcMNayeFVICMnYjenaHeT. R)ak;cMNayenHRtUv
dak;taragR)ak;cMNUl nig cMNaypÞal;xøÜn.]
, etIR)ak;cMeNjBitR)akdrbs;Rss;Edllk;kñúgmYyéf¶b:unran?[ ¾cemøIy³ 6300erol
BIeRBaHnag)ancMNay 5000 erolTijmðÚbsRmab;RKYsar.]
, etImanmuxTMnijGVIxøHEdlRss;RtUvlk;bnþ?[ ¾cemøIy ³ eb:ge)aH 1 KILÚ nig emÞs 10 Epø]

12
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

, etIRss;kMBugEtTTYl)anR)ak;cMNjRKb;RKan;sRmab;RTRTg;muxCMnYjrbs;nagEdrb¤eT?
¾cemøIy ³ eT Rss;RtUvbegáInmuxCMnYjbEnßmeToteTIbGacrkR)ak;cMeNj)anRKb;RKan;
sRmab;karcMNayrbs;Rss; nig RKYsar.
, etInagRtUveFVIdUcemþc edIm,IbegáIt[manR)ak;cMeNjbEnßmeTot?[ ¾cemøIy ³ RtUvlk;TMnij
[)aneRcInmuxmEnßmeTot begáIntémølk;[smRsb. Rss;RtUvEsVgyl;[)anc,as;BItRmUv
karTIpSar nigviFITak;TajGtifiCn.]
skmrPaBTI4 ³ krNIsikSarbs; suP½Rk ž: 30 naTI
1> RKU[krNIsikSa {suP½Rk}eTAsisSGan edIm,IbMeBjtaraglMhUrsac;R)ak; b¤ [sisSemIlesovePA
sisS.
, [sisScmøgtaraglMhUrsac;R)ak;cUlkñúgesovePAkt;Rtarbs;BYkeK RbsinebIBYkeKKranesov
ePAsisS.
, sisSbBa©ÚlTinñ½yEdl)anBIkrNIsikSaeTAkñúgtaraglMhUrsac;R)ak;.

krNIsikSa ³ suP½Rkþ
suP½Rkþ manbMNgRbkbmuxrbrlk;EpøeQI. nag)anx©IR)ak;BIBUnagcMnYn 300 000 erol.
«Buknag)an[nagx©IreTHdak;EpøeQIlk;.
x suP½Rk cab;epþImRbkbmuxrbrlk;EpøeQICamYynwgR)ak; 300 000 erol.

x enARBwkéf¶TI 1 ExFñÚ nag)aneTAemIltémøEpøeQIenApSar. enAeBlresolnag)anseRmc

citþTijRbePTEpøeQImYycMnYndUcxageRkam ³
- EpøsVay 5 KILÚRkam kñúg 1 KILÚRkaméfø 5 000 erol¬5¯5/000=25 000¦
- Epøsavm:av 5 KILÚRkam kñúg1 KILÚRkaméfø 5 500 erol¬5¯5500=27 500¦
- RkUcEp¥mtUc²15KILÚRkam kñúg1KILÚRkaméfø 5 500erol¬15¯5 500=82 500¦
- EpøB½rGasIu 5 KILÚ kñúg1 KILÚ éfø 5600 erol ¬5¯5 600=28 000¦
- Epøe)a:ml¥ 6 KILÚRkam kñúg 1 KILÚRkaméfø 10 000 erol ¬6¯10 000=60 000¦
x enAéf¶TI 1 ExFñÚ nag)anTijkERBa©g cMnYn 5 edIm,Idak;EpøeQI kERBa©g 1 éfø 15 000

erol.

13
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

x enAl¶acéf¶TI 1 ExFñÚ suP½Rk nig b¥ÚnRsIrbs;nag)anrujreTHEpøeQIeTAlk;enAsYn

]Tüan EdlmanmnusS nig RkumRKYsarCaeRcInmkedIrelgkMsanþ. RbePTEpøeQIEdlnag
lk;man dUcxageRkam ³
- EpøsVay 2 KILÚRkam kñúg 1 KILÚRkaméfø 5 500 erol
- Epøsavm:av 4 KILÚRkam kñúg 1 KILÚRkaméfø 6 300 erol
- RkUcEp¥mtUc² 11 KILÚRkam kñúg 1 KILÚRkaméfø 6 200 erol
- EpøB½rGasIu 3 KILÚ kñúg1 KILÚ éfø 6 300 erol
- Epøe)a:ml¥ 4 KILÚRkam kñúg 1 KILÚRkaméfø 15 000 erol
x enAl¶acéf¶TI 1 ExFñÚ suP½Rk)an[R)ak;eTAb¥ÚnRsIrbs;nagcMnYn 4 000 erol sRmab;kar
CYyrujreTHrbs;nag.
x enAéf¶TI 2 ExFñÚ suP½Rk)anbnþlk;EpøeQIEdlenAsl;Etmñak;ÉgenAtamdgpøÚv.
b:uEnþedaysarEpøeQIEdlenAsl;minsUvRss; naglk;témøefakCagmunbnþic.
- EpøsVay éfø 5 200 erol kñúg1 KILÚRkam
- Epøsavm:av éfø 5 400 erol kñúg1 KILÚRkam
- RkUcEp¥mtUc² éfø 5 300 erol kñúg1 KILÚRkam
- EpøB½rGasIu éfø 6 000 erol kñúg1 KILÚRkam
- Epøe)a:ml¥ lk;témødEdl.
2> RKUTukeBl[sisS 20 naTI bMeBjtaraglMhUrsac;R)ak;CabuKÁlenAkñúgesovePAkt;Rtarbs;BYkeK.
3>RKU[sisSeLIgbMeBjtaraglMhUrsac;R)ak;EdlmanenAelIRkdaspÞaMgFM CaCMhan² edayeRbIB½t’man
kñúgkrNIsikSarbs; suP½Rk.
4> karBiPakSaBIkrNIsikSarbs; suP½Rk
, etIkareFVICMnYjrbs;suP½RkkMBugEtTTYl)anR)ak;cMeNjb¤xat?[¾cemøIy³ eTnagxatR)ak;
cMnYn 34 500 erol eBlcab;epþImCMnYjdMbUg.]
, etIehtuGVI)anCanaglk;EpøeQIxatenAéf¶enH?[ ¾cemøIy³ suP½Rk)ancMNayR)ak;TijkERBa©g
Gs;mYycMnYn sRmab;dak;EpøeQI. nagRtUvTijTMnijNaEdlmantémøefak ehIynagGaclk;
)anéføCagenH RsbtamtémøTIpSar.]
, etIsuP½Rknwg)anR)ak;cMNUlb:unranBIkarlk; ebIminKitbBa©ÚléføTijkERBa©g?[ ¾cemøIy³
40 000 erol]

14
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

, RbsinebIsuP½RkbnþmancMnYnR)ak;cMNUl nig cMNaydEdl etInagRtUvlk;b:unrandgeTIbrYc

éføTijkERBa©g?[ ¾cemøIy ³ nagRtUvlk;TMnijmYyelIkeToteTIbGacrYcéføTijkERBa©g.]
, etIGñkmaneyabl;GVIsRmab;CYyeFVI[muxCMnYjrbs;suP½RkrIkceRmIn?[ ¾cemøIy ³ GaRs½y
elIcemøIyrbs;sisS.]
, etIGñkKitfamuxCMnYjrbs;Rss; b¤ suP½Rkþ GacnwgrIkceRmInenAeBlGnaKtEdrb¤eT? ehtuGVI?
[¾cemøIy ³ \LÚvenHmuxCMnYjrbs;suP½RkmanlkçN³l¥RbesIrCag. sisSGacpþl;KMnit)an
eRcInTak;Tg nwgmUlehtuenH.]
skmrPaBTI5 ³ karerobcMsRmab;eFVIsmÖasCamYyGñkeFVICMnYj ž: 10 naTI

1> RKUBnül; ³
sRmab;emeronelIkeRkayb¥ÚnnwgRtUveFVIkarsmÖasCamYyGñkeFVICMnYjmñak;EdlGeBa¢IjmkBI
shKmn_ edIm,IbgðajBIbTBiesaFn_énkarkt;RtaR)ak;cMNUl nig cMNay.
2> enHCasMNYrsMxan;²mYycMnYn EdleyIgRtUveRbI edIm,IsYrGñkeFVICMnYjmkBIshKmn_.
cUrsresrsMNYrTaMgenHenAkñúgesovePAkt;Rta.
¾ etIRbB½n§énkarerobcMbBa¢IKNenyüEdlbg¼BU¼mIg¼G‘¿eRbImanGVIxøH?

¾ etImankarRbQmGVIxøHEdlBYkeKCYbRbTHkñúgkarerobcMbBa¢IKNenyü?

¾ etIRbePTR)ak;cMNUl nig cMNay¬karlk;TMnij R)ak;km©I karTijeCO karcMNayelIkic©kar

esvakmr¦GVIxøHEdleKRtUvtamdan?
¾ etIbg¼BU¼mIg¼G‘¿GacR)ab;BIbTBiesaFminl¥Edlbg¼BU¼mIg¼G‘¿Føab;CYbRbTHeBlerobcMbBa¢I

KNenyü )anEdrb¤eT?
¾ etIbg¼BU¼mIg¼G‘¿GacR)ab;BIbTBiesaF²l¥EdleKFøab;CYbRbTHeBlerobcMbBa¢IKNenyü)anEdr

b¤eT?
3> cUreRCIserIssMNYrmYycMnYnkñúgcMeNamsMNYrpÞal;xøÜnrbs;GñkEdl)anbegáItenAeBlcab;
epþImemerondMbUg edIm,Idak;bEnßmeTAkñúgbBa¢IsMNYrsmÖas.
4> GñkGacsYrsMNYreTAGñkeFVICMnYjEdlmkBIshKmn_. sisSdéTeTot
GaccUlrYmkñúgkarsmÖasenaH.
5> RKUENnaMsisS[sresrsMNYrbEnßm 2 eTotEdlBYkeKcg;sYrenAeBleKRtLb;eTApÞH.
kic©karpÞH

15
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

1> RKU[sisSbegáItsMNYry:agtic2 edIm,IeRtómsYreTAGñkCMnYjmñak;enAkñúgshKmn_GMBIkarerobcM

bBa©IKNenyü.
 RKURtUvcaMfaenAeBlbeRgónelIkeRkay RKURtUverobcMGeBa¢IjmnusS mñak; b¤ 2 nak;mk fñak;eron
edIm,Ipþl;bTBiesaFn_BIkarerobcMbBa©IKNenyü. GñkeFVICMnYjenaHGacCa GñkTij nig CaGñklk; b¤
Gñkpþl;esvakmrGVImYy. GñkeFVICMnYjenHGacCaGñklk;dUrenAkñúgsala Gñklk;dUr enAtampÞH enAtampSar
enAtamePaCnIydßæan b¤ CageQI.l.

16
 cemøIykrNIsikSarbs;Rss;
ជំនាញទីផ រខ្ញុំ

muxTMnij¼esvakmr
kalbriecäT karTijlk;TMnij R)ak;cMNay R)ak;cMNUl smtulü
muxTMnij brimaN témølk;ray ¬¦ ¬¨¦
smtulüdMbUg 50 000
2¼12¼08 karTijTMnij eb:ge)a:H 6KILÚRkam 3 000 18 000 32 000
kar:ut 4KILÚRkam 3 200 12 800 19 000
RtkYn 8)ac; 1 000 8 000 11 200
xÞwm)araMg 3KILÚRkam 3 100 9 300 1 900
emÞs 50Epø 750 750 1 150
ឯកសារស

2¼12¼08 karlk;TMnij eb:ge)a:H 2>5 3 500 8 750 9 900

17
kar:ut 3 3 500 10 500 20 400
RtkYn 5 1 250 6 250 26 650
ប់

xÞwm)araMg 3 3 500 10 500 37 150

ូ

emÞs 30 100kñúg5 Epø 600 37 750

2¼12¼08 rbs;rbrpÁt;pÁg;kñúgRKYsar mðÚb 5 000 32 750
3¼12¼08 karlk;TMnij eb:ge)a:H 2>5 3 400 8 500 41 250
kar:ut 1 3 500 3 500 44 750
RtkYn 3 1 100 3 300 48 050
emÞs 10 75kñúg5Epø 150 48 300
 cemøIykrNIsikSarbs;suP½Rkþ
muxTMnij¼esvakmr
kalbriecäT karTijlk;TMnij R)ak;cMNay R)ak;cMNUl smtulü
muxTMnij brimaN témølk;ray ¬¦ ¬¨ ¦
smtulüdMbUg 300 000
1¼12¼08 karTijTMnij EpøsVy 5 KILÚRkam 5 000 25 000 275 000
savm:av 5 KILÚRkam 5 500 27 500 247 500
EpøRkUc 15 KILÚRkam 5 500 82 500 165 000
EpøB½r 5 KILÚRkam 5 600 28 000 137 000
Epøe)a:m 6 KILÚRkam 10 000 60 000 77 000
1¼12¼08 karTijsmÖar kERBa©g 5 15 000 75 000 2 000
ឯកសារស

18
1¼12¼08 karlk;TMnij EpøsVay 2 5 500 11 000 13 000
Epøsavm:av 4 6 300 25 200 38 200
EpøRkUc 11 6 200 68 200 106 400
ប់

EpøB½r 3 6 300 18 900 125 300

ូ

Epøe)a:m 4 15 000 60 000 185 300

1¼12¼08 bg;éf¶QñÜlrujreTH éføQñÜlrujreTH 1 4 000 4 000 181 300
2¼12¼08 karlk;TMnij EpøsVay 3 5 200 15 600 196 900
Epøsavm:av 1 5 400 5 400 202 300
EpøRkUc 4 5 300 21 200 223 500
EpøB½r 2 6 000 12 000 235 500
Epøe)a:m 2 15 000 30 000 265 500
ជំនាញទីផ រខ្ញុំ
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

emeronTI3 ³ karEsVgyl;BIkarGnuvtþbBa¢IKNenyü

ž ry³eBlbeRgón 2 em:ag

; karerobcMrbs;RKUmuneBlbeRgón
x BinitüemeroneLIgvij[)anhrt;ct;

x BinitüxøwmsaresovePAsisS edIm,IdwgBIB½t’man nigsMNYrsRmab;skmrPaBEdlRtUveron

x erobcM nig GeBa¢IjGñkCMnYj 2 nak;enAkñúgshKmn_mkcUlrYmpþl;bTBiesaFenAkñúgfñak;

x sresrsMNYrsmÖasenAelIRkdaspÞaMgFM ¬RbsinebIsisSmanesovePAehIymin)ac;sresreT¦

x sresrkarENnaMsþIBIkarRbkan;\riyabfl¥enAeBleFVIsmÖasdak;elIRkdaspÞaMgFM

sRmab;eRbIenAskmrPaBTI 3 ¬RbsinebIsisSmanesovePA BYkeKGacemIlxøwmsarenHenAkñúg

esovePA¦.
x kRmgsMNYr nigxøwmsaremeron

smÖar³
x ÉksarENnaMsRmab;RKU

x esovePAsisS

x smÖar³beRgónEdl)anerobcMdUc)anerobrab;xagelI

x RkdaspÞaMgFM hVWt nig kþarexonsRmab;BüÜrRkdaspÞaMgFM EdleRbIenAkñúgskmrPaBTI 2.

x kþarexon nig dIs

x kRmgsMNYr nigxøwmsaremeron

5 lT§plsikSarMBwgTuk
eBleronemeronenHcb; sisSnwgGac ³
- eFVItaragbgðajBI\riyabfsmRsbsRmab;eRbIkñúgkareFVIsmÖas
- eFVIsmÖasCamYyGñkCMnYjEdlmkBIkñúgshKmn_
- kMNt;B½t’mansMxan;²kñúgkareFVIsmÖasEdlGacpþl;CameFüa)aysRmab;[eKykeTAGnuvtþkñúg
kaerobcMbBa¢IKNenyü[)anl¥RbesIr.

19
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

lMnaMénkarbeRgón ³
skmrPaBTI1 ³ karrMlwkemeron ž: 10 naTI
karBiPakSa ³
, etIGñk)aneronGVIxøHkalBIemeronmun?[ ¾cemøIy ³ karbMeBjtaraglMhUrsac;R)ak;.]
, etIkareRbIR)as;taraglMhUrsac;R)ak;manRbeyaCn_GVIxøH?[ ¾cemøIy ³ eFVI[mankarkt;Rta
BIcMnYnR)ak;cMNUl nigcMNay)anRtwmRtUvenAkñúgkic©karCMnYj.]
skmrPaBTI2 ³ karbegáItsMNYrsmÖas ž: 20 naTI
1> RKUR)ab;sisSfaKat;)anGeBa¢IjGñkeFVICMnYjenAkñúgshKmn_mkkan;fñak;eronedIm,IeFVIsmÖas.
2> RKUBnül;eTAsisSfa ³
x enAéf¶enH eyIgRtUvsmÖasGñkCMnYj mñak; b¤ 2 nak;EdlGeBa©ImmkBIshKmn_ edIm,IEsVgyl;

BIreboberobcM bBa¢IKNenyüsRmab;kic©karCMnYj.
x eBleTApÞHvijGñkRtUvbegáItsMNYr 2 edIm,IsYr GñkCMnYjTaMgenH.

x eyIgminmaneBlRKb;RKan;sRmab;sYrsMNYrTaMgGs;eTABYkKat; enaHeT dUcenHeyIgRtUveRCIserIs

sMNYrsMxan;² mYycMnYnb:ueNÑaHsRmab;sYr.
3> RKUbiTtaragsMNYrrbs;Kat;dUcxageRkam enAelIkþarexon[sisSBinitü nig eRbóbeFob
¾ etIRbB½n§énkarerobcMbBa¢IKNenyüEdlGñkeRbImanGVIxøH?

¾ etIbBaðaRbQmGVIxøHEdlBYkeKFøab;CYbRbTHkñúgkarerobcMbBa¢IKNenyü?

¾ etIRbePTR)ak;cMNUl nig cMNay¬karlk;TMnij R)ak;km©I karTijeCO karcMNayelIkic©kar

esvakmr¦GVIxøHEdleKRtUvtamdan?
¾ etIBYkKat;GacR)ab;BIbTBiesaFminl¥enAeBlerobcMbBa¢IKNenyü)anEdrb¤eT?

¾ etIBYkKat;GacR)ab;BIbTBiesaFl¥enAeBlerobcMbBa¢IKNenyü)anEdrb¤eT?

4> RKUEbgEcksisSCaRkumEdlmanKñaBI5-6 nak; edIm,IBinitüsMNYreLIgvij.

x RkumnImYy²RtUveRCIserIssMNYr 2 EdlsMxan;sRmab;sYr

x sisSRtUvsresrsMNYrTaMgBIrenAelIRkdastUc

x RKU[tMNagRkumnImYy²GansMNYrTaMg2

20
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

x RKU[sisSeRCIserIssMNYrEdlBYkeKRtUvsYrGñkeFVICMnYjmkBIshKmn__.
5> GñkRtUvcaMminGacsYrsMNYr[elIsBI 8 )aneT.
6> [sisSsr½RKcitþmñak;sYrsMNYrsmÖaseTAGñkCMnYjmkBIshKmn_. bnÞab;mksisSepSgeTot
GaccUlrYmkñúgkarsmÖasenH. RKURtUvkMNt;sisSEdlRtUvsYrsMNYr.
skmrPaBTI 3 ³ karRbkan;\riyabfsmrmüeBleFVIsmÖas ž: 10 naTI
1> rebobRbkan;\riyabfl¥eBleFVIsmÖas ³
x suPaBrabsar nig ecHKYrsm

x eFVIkarENnaMxøÜn

x R)ab;BIeKalbMNgénkarsmÖas

x suMkarGnuBaØtBIGñkeFVICMnYj 2 b¤ 3 naTI edIm,IsmÖas

x EføgGMNrKuNeBlsmÖascb;.

2> RKU[sisSbgðajBI\riyabfl¥epSg²eTot edIm,Idak;bEnßm.

3> RKU[sisSsr½RKcitþ 2 nak; sEmþgBIkarRbkan;\riyabfl¥ nig GaRkk;kñúgeBl
eFVIsmÖas edayRKUedIrtYeFVICaePJóv.
4> sisSepSgeToterobcMkEnøgTTYlePJóv nig eFVIkarkt;RtakñúgeBleFVIsmÖas.
skmrPaBTI 4 ³ kareFVIsmÖasCamYyGñkCMnYjmkBIshKmn_ ž: 40 naTI
1> ePJóv)anGeBa¢Ijmkdl;.
2> RKUTTYlsVaKmn_ePJóv[cUlfñak; nig eFVIkarENnaMePJóvdl;sisSedayR)ab;BI ³
x eQraHrbs;BYkKat;

x RbePTmuxCMnYjEdlBYkKat;eFVI

x TIkEnøgeFVICMnYjrbs;edIm,IKat;

3> RKUerobcMsisSedIm,IsmÖastamskmrPaBdUcxageRkam ³
x sisSRtUvsYrsMNYreTAkan;ePJóvmñak;mþg

x sisSsmÖasePJóvTaMg 2 nak; rYmKñakñúgeBlEtmYy

21
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

x RKUEbgEcksisSCa 2 Rkum ehIyerobcMTIkEnøg 2 dac;edayELkBIKñasRmab;karsmÖasePJóv

mñak;².RbsinmaneBlKYr[sisSeFVIkarsegçbBIlT§plsmÖasenAkñúgRkumnImYy² nigBiPakSa
lMGitBIcemøIyénsMNYrnImYy² nig cMNucsMxan;².
1> enAeBlcb;karsmÖas RKURtUvEføgGMNrKuNePJóv nig sYreTAePJóvERkgBYkKat;manBaküeBcn_
pþaMepJIeTAsisS.
2> eBlePJóvecjeTA RbsinebIenAsl;em:ag enaHsisSGaceFVIkarBiPakSaBIGVIEdl)anB¤kñúg
eBleFVIsmÖas ehIyBinitüeLIgvijBIcemøIyénsMNYrnImYy².

22
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

emeronTI4 ³ karkMNt;témøTMnij

ž ry³eBlbeRgón 2 em:ag
; karerobcMrbs;RKUmuneBlbeRgón
x BinitüemeroneLIgvij[)anhrt;ct;

x BinitüesovePAsisS edIm,IdwgBIB½t’man nigsMNYr

x sresrniymn½yénR)ak;cMeNj R)ak;cMNUl nig karxat;bg;sRmab;skmrPaBTI 2

x sresrsMNYrelIRkdaspÞaMgFMsRmab;EpñkTI2 enAskmrPaBTI 1 ¬RbsinebisisSmanesovePA

RKUGac[sisSemIlesovePArbs;eK¦.
x kat;RkdasCaceRmóktUc²sRmab;skmrPaBTI 3

x kRmgsMNYr nigxøwmsaremeron

smÖar³
x ÉksarENnaMsRmab;RKU

x esovePAsisS¬CaCeRmIsEdlRKUGacRtUvkarebIcaM)ac;¦

x erobcMsmÖar³beRgóndUcEdl)ankMNt;xagelI

x RkdaspÞaMgFMsþIBIkarRbkan;\riyabfl¥eBleFVIsmÖas

x RkdaspÞaMgFM hVWt nig kþarexonsRmab;BüÜrRkdaspÞaMgFM.

x kþarexon nig dIs

x LaMgtUc RbGb; mYksRmab;dak;CMrakRkdastUc²

x kRmgsMNYr nigxøwmsaremeron

5 lT§plsikSarMBwgTuk
eBleronemeronenHcb; sisSnwgGac ³
- kMNt;niymn½yR)ak;cMNUl R)ak;cMeNj nig R)ak;xatbg; enAkñúgkarerobcMbBa¢IKNenyü
- bMeBjtaraglMhUrsac;R)ak;sRmab;kareFVICMnYj
- eFVItaraglMhUrR)ak;Edl)a:n;RbmaN)annUvkarkMNt;témølk;.

23
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

lMnaMénkarbeRgón ³
skmrPaBTI1 ³ BinitüeLIgvijelIlT§plEdl)anBIkarsikSaenAemeronmun ž: 10 naTI
1- karBiPakSa ³ RKUnaMsisSBiPakSasMNYrxageRkam ³
, etIGñk)anrkeXIjsar³sMxan;GVIxøHTak;TgnwgkareFVIsmÖas?
, etIGñk)aneronGVIxøHBIIkarerobcMbBa¢IKNenyül¥ b¤ karGnuvtþmuxCMnYjsRmab;
RbkbmuxrbrenAeBlGnaKt?
, etIkñúgeBlsmÖasmancMNucGVIxøHEdlGñkKitfaminsMxan; b¤ minmanRbeyaCn_sRmab;kar
Gnuvtþ?
, etIGñkmansMNYrGVIbEnßmEdlGñkmin)ansYr b:uEnþGñkenAEtcg;dwgEdrb¤eT?

skmrPaBTI2 ³ karEsVgyl;;BIR)ak;cMNUl R)ak;cMeNj nig R)ak;xatbg; ž: 20 naTI

1> RKUsYrsisSfa :etIBaküfaR)ak;cMNUl R)ak;cMeNj nig R)ak;xatmann½ydUcemþc ?

2> bnÞab;mkRKUbiTniymn½yénBaküTaMgenHenAelIkþarexon nig Bnül;bBa¢ak;bEnßm rYc[sisS
kt;RtacUlkñúgesovePA.
[¾cemøIyrMBwgTuk ³
¾ R)ak;cMNUl CaR)ak;Edl)anmkBIkarlk;TMnij b¤ karpþl;esvakmr

¾ R)ak;cMeNj CaR)ak;EdlenAsl;BIkarTUTat;rvagR)ak;Edl)anmkBIkarlk;TMnij b¤ karpþl;

esvakmr CamYyR)ak;Edl)ancMNayeTAelIkarTijTMnij b¤karpþl;esvakmrkñúgkareFVICMnYj.

R)ak;cMeNjxusBIR)ak;cMNUl.
¾ R)ak;xat CaR)ak;Edl)anmkBIkarlk;TMnij b¤ karpþl;esvakmrEdlmancMnYnticCagR)ak;

Edl)ancMNayeTAelIkarTijTMnij b¤karpþl;esvakmrkñúgkareFVICMnYj. kñúgkrNIenHGñkenAEt

manR)ak;cMNUl b:uEnþvaCaR)ak;cMNUlEdlticCagR)ak;cMNay.]
3>etIR)ak;cMNUl nig R)ak;cMeNjxusKñadUcemþc?
[ ¾cemøIy ³ R)ak;cMNUlCacMnYnR)ak;srubTaMgGs;Edl)anmkBIkareFVICMnYj. R)ak;cMeNj
CaR)ak;EdlenAsl;eRkayBIkarTUTat;rYcBIkarcMNayTaMgGs;.]

24
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

4> RKUBnül;BIxøwmsaremerondUcxageRkam ³
emeronenHKWCakarEsVgyl;BIPaBxusKñarvagR)ak;cMNUl nig Cakarbgðaj [dwgBIkareFVICMnYj
cMeNj b¤ xat. RbsinebImuxCMnYjrbs;GñkkMBugEtTTYl)anR)ak;cMeNj Gñkman»kaskñúgkar
BRgIkmuxCMnYj nigmanR)ak;sRmab;cMNaypÞal;xøÜneTotpg. RbsinebIGñkxat GñkminGac
RTRTg;CIvPaBminGacsgbMNuleK ehIyR)ak;pÞal;xøÜnRtUvkat;bnßyminGacmanlT§PaBbnþmux
CMnYj)aneT.
5> RKUbgðajBIeKalbMNgénemeronenH.
skmrPaBTI3 ³ karkMNt;témø ž: 30 naTI
1> RkumsisSbegáIttaragsþIBIRbePTmuxCMnYjsMxan;²enAtamTIpSarkñúgmUldæan. RKUKYr
sresreQraHmuxCMnYjTaMgenH enAelIRkdastUcedayELkBIKña. RbsinebImuxCMnYjNamin
caM)ac;RKUmin)ac;bBa©ÚlkñúgtarageT. ¬cemøIyrMBwgTuk³ karlk;EpøeQI karlk;bEnø rt;m:UtUDub
karlk;KuyTav karlk;eRKÓgtuTU.l.¦RtUvrk]TahrN_[)anBI 6-10.
2> RKUmUrRkdasTaMgenH rYcdak;cUleTAkñúgLaMgtUc ¬kERBa©g b¤ mYk b¤ RbGb;¦
3> RKUEbgEcksisSCaRkumtUcmanKña 4-5 nak; nig Bnül;dUcxageRkam ³
, taragmuxCMnYjEdlykecjBIRbGb; RtUvbMeBjsBaØa“+” sRmab; R)ak;cMeNj nig sBaØa

“-” sRmab;R)ak;cMNay ehIyRkumsisSRtUvcaMfakareFVICMnYj KWmankarERbRbYlCanic©.

RKURtUvcgcaMBITRmg;énkareRbItaragenH.
- R)ak;cMNay + R)ak;cMNUl

, BinitücMnYnR)ak;EdlcMNayeTAelImuxTMnij b¤ karpþl;esvakmr eyIgGacsakl,g

TayBItémøEdleyIgRtUvlk;plitplxagelI.
, Tak;TgnwgvIFIkMNt;témøTMnij CadMbUgsisSRtUvsakl,g)a:n;témølk;dMuenApSarCamunsin

muneBlBYkeKeFVIkarkMNt;témømuxTMnijnImYy² EdleKnwwgRtUvlk;.

25
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

, sisSRtUveRbIB½t’manTaMgenH edIm,IkMNt;témømuxTMnij b¤ esvakmrEdlsmRsbcMeBaH

muxTMnijenAkñúgshKmn_EdlRKU)ankMNt;[.
4> RKUedIrBinitüRkumsisSeFVIkar nig Tuk»kas[RkumnImYy²ykRkdasmuxCMnYj
ecjBIRbGb;mkBinitü nigBiPakSaKña.
skmrPaBTI 4³ karRbmUlB½t’manBItémøTMnij ž: 20 naTI
1> RKU[sisScUlRkumtUcrbs;eKdEdl.
2> RKU[RkumsisSeFVIkic©karbEnßmmYyeTotKWkareFVIsmÖasCamYyGñklk;dUr 2 nak;enA
pSarcMeBaHmuxTMnij b¤ esvakmrEdleK)aneRCIserIs.
3> BYkeKnwgRtUverobcMsmÖasGñklk;dUry:agtic[)an 2 nak; enApSar edIm,IRbmUlB½t’manGMBItémø
lk;TMnij. RKUnwgpþl;sMNYrsmÖasmYycMnYn[b¥ÚneFVIehIyb¥ÚnRtUvbegáItsMNYrbEnßmeTotenAkñúg
RkumtUcrbs;b¥Ún.
2> enHCasMNYrmYycMnYnEdlGñkeRbIsRmab;eFVIsmÖas cUrsresrsMNYrTaMgenHenAkñúgesovePAkt;Rta
rbs;b¥Ún b¤ emIlenAkñúgesovePAsisS ³
, etITMnijEdlGñklk;mantémøb:unran?
, CaFmrtaetIGñk[éføb:unran?

, etIGñk)ankMNt;témølk;edayrebobNa?

, etItémølk;mankarERbRbYlEdrb¤eTkñúgmYyqñaM²? ehtuGVI?

, etIkarlM)akGVIxøHEdlGñkCYbRbTHkñúgkarkMNt;témø?

, Canic©kaletIGñkTTYl)anR)ak;cMeNjkñúgkarlk;Edrb¤eT? ebImincMeNj etImkBImUl

ehtuGVIxøH?
, etIGñkeFVIdUcemþc edIm,ITak;Taj b¤ rkSaePJóvGñk?

5> Tuk»kas[RkumtUcBinitüemIlsMNYreLIgvij nig begáItsMNYr 1 b¤ 2 epSgeTotEdlBYkeKcg;

sYrGñklk;.

26
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

6> karBiPakSa³ RKU[RkumsisSTaMgGs;mkrYmKñavij edIm,IBiPakSaBIsMNYr EdlsisS

)anbegáItenAtamRkumtUc.
7> RKUrMlwksisSRkumtUcTaMgGs;faRtUvRbkan;\riyabfsuPaBrabsarkñúgeBleFVIsmÖas.

kic©karpÞH
1> dwknaMkareFVIsmÖas 2 nig eFVIkarkt;RtaeBleFVIsmÖas.
2> kt;RtacemøIyEdl)anmkBIkareFVIsmÖassRmab;[RKUBinitü.
3> sisSeFVIkarCaRkum edIm,IeFVIkarbgðajxøImYyry³eBl 5 naTI CamYysisSkñúgfñak;eday
segçbBIxøwmsarénkarsmÖas.

27
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

emeronTI5 ³ karEsVgyl;BIkarkMNt;témøTMnij

ž ry³eBlbeRgón 2 em:ag
; karerobcMrbs;RKUmuneBlbeRgón
x BinitüemeroneLIgvij[)anhrt;ct;.

x BinitüxøwmsarkñúgesovePAsisS edIm,IdwgBIB½t’man nigsMNYr

x sresrsMNYrenAelIRkdaspÞaMgFMsRmab;EpñkTI2 enAskmrPaBTI 1.

RbsinebIsisSmanesovePAeKGacemIlxøwmsarTaMgenHenAkñúgesovePA.
x sresrkRmgsMNYr nigxøwmsaremeron

smÖar³
x ÉksarENnaMsRmab;RKU

x esovePAsisS¬CaCeRmIsEdlRKUGacRtUvkarebIcaM)ac;¦

x smÖar³beRgóndUcEdlmanerobrab;enAxagelI

x RkdaspÞaMgFMsþIBIkarRbkan;\riyabfl¥eBleFVIsmÖas

x RkdaspÞaMgFM hVWt nig kþarexonsRmab;BüÜrRkdaspÞaMgFM

x kþarexon nig dIs

x LaMgtUc RbGb; mYksRmab;dak;CMrakRkdastUc²

x kRmgsMNYr nigxøwmsaremeron

5 lT§plsikSarMBwgTuk
eBleronemeronenHcb; sisSnwgGac ³
- smÖasCamYyGñklk;dUrenAtampSarkñúgmUldæan
- bgðajBIlT§plénkarsmÖasdl;sisSTaMgGs;enAkúñgfñak;
- eRbIbTBiesaFn_énkarsmÖastampSar edIm,IKNnaBItémøBIelIkmun
- Bnül;BIKuNsm,tþi nig KuNvibtþimuxCMnYjtampSar
- elIkeLIgy:agticnUvviFI 3 EdlGñklk;eRbIedIm,ITak;Taj b¤ rkSaePJóv

28
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

lMnaMénkarbeRgón ³
skmrPaBTI1 ³ karbgðajlT§plénkarsmÖassþIBIkarkMNt;témø ž: 40 naTI
1- RKU[sisScUleTAtamRkumtUceK ehIyTuk»kas 20 naTIedIm,IerobcMkarbgðaj.
EckRkdaspÞaMgFM[RkumnImYy²sRmab;erobcMkarbgðaj.
2- RkumsisSeFVIkarbgðajlT§plénkareFVIsmÖasrbs;BYkeK.
, etIBYkeK)aneTAsmÖasCamYyGñkNa?

, etITMnij b¤esvakmrrbs;BYkeKmanGVIxøH?

, segçbcemøYIyEdleK)ansYrenAeBleFVIsmÖas.

, tamry³kareFVIsmÖas etIGñkeCOfatémøTMnijrbs;GñkRtwmRtUv nig smehtuplEdrb¤eT

RbsinebIGñkCaGñklk;TMnijenApSar?cUrBnül;.
, etIkarTijlk;TMnijrbs;GñksmÖasmandak;bBa©ÚlkarkMNt;témøNamYy

EdlRkumrbs;Gñkmin)aneFVIEdrb¤eT?
, etIbec©keTsGVIxøHEdlBYkeKeRbIedIm,ITak;Taj b¤ rkSaePJóv?

skmrPaBTI 2 ³ karvaytémøeLIgvijBIkarkMNt;témørbs;eyIg ž: 20 naTI

1> RKUTuk»kas[sisSBiPakSakñúgRkumtUc edIm,IeFVIkarvaytémøeLIgvijelIkarseRmccitþ
BIkarbMeBjsBaØa “+” nig “-” enAkñúgtarag sþIBIR)ak;cMNUl nig R)ak;cMNay nig karkMNt;témø.
, etItémølk;rbs;GñksßitenAeRkam b¤ enAelIGRtatémølk;enATIpSar?

, Ep¥kelIkarsmÖas etIGñkKYrEkERbB½t’manenAkñúgtaragR)ak;cMNUl nig R)ak;cMNay

rbs;GñkEdrb¤eT?
, etIRkumrbs;GñkKYrEtKNnaeLIgvijBItémølk;TMnij b¤ esvakmrrbs;Gñk edImI,eFVI[manR)ak;

cMeNj nig manlkçN³RbkYtRbECgtémøEdrb¤eT?

, RbsinebIRtUvKNnatémøTMnij cUreFVIkic©karenHeLIgvij.

, etImanKuNsm,tþi nig KuNvibtþiGVIxøHcMeBaHmuxCMnYjenAtamTIpSarrbs;Gñk?

(¾cemøIyrMBwgTuk ³ ekItmantamrdUvkal TTYl)anR)ak;cMeNjtictYc

mankarERbRbYltémøkñúgTIpSar minmantRmUvkarRKb;RKan;)

29
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

skmrPaBTI 3 ³ karBiPakSakarvaytémøeLIgvijBIkarkMNt;témørbs;eyIg ž: 20 naTI

1> karBiPakSa ³ RKUdwknaMsisSBiPakSaelIcMnucdUcxageRkam ³
, etImanb:unranRkumEdleFVIkarkMNt;témølk;sßitenAeRkamtémølk;enATIpSar? cUrBnül;.

, etImanb:unranRkumEdleFVIkarkMNt;témølk;sßitenAelItémølk;enATIpSar? cUrBnül;.

, etImanb:unranRkumEdl)ansMeRmccitþEkERbkarkMNt;témølk;? cUrBnül;BImUlehtu.

, etIGñkKitfamuxCMnYjenATIpSarrbs;GñkkMBugEtbegáInR)ak;cMNUl nig enAEtmanlkçN³

RbkYtRbECgEdrb¤eT?
, cUrelIkBIKuNsm,tþi nig KuNvibtþimYycMnYnénkarRbkbmuxCMnYjenATIpSar.

, etImanvviFIsaRsþGVIxøHEdlGñkcg;Gnuvtþtam edIm,ITak;Taj nig rkSaePJóv?

30
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

emeronTI6 ³ karBinitüR)ak;Gab;
ž ry³eBlbeRgón 2 em:ag
; karerobcMrbs;RKUmuneBlbeRgón

x BinitüemeroneLIgvij[)anhrt;ct;

x BinitüxøwmsaresovePAsisS edIm,IdwgBIB½t’man nigsMNYr

x sresrrebobKNnacMnYnR)ak;Gab;enAelIRkdaspÞaMgFM b¤ ftcmøgsnøwkkic©karenHsRmab;Eck

[sisS. ¬RbsinebIsisSmanesovePAeKGacemIl xøwmsarTaMgenHenAkñúgesovePA¦.

x sresrkRmgsMNYr nigxøwmsaremeron

smÖar³

x ÉksarENnaMsRmab;RKU

x esovePAsisS ¬CaCeRmIsEdlRKUGacRtUvkarebIcaM)ac;¦

x smÖar³dUcEdlmanerobrab;xagelI

x kþarexon nig dIs

x RkdaspÞaMgFM nig hVWt

x kRmgsMNYr nigxøwmsaremeron

5 lT§plsikSarMBwgTuk
eBleronemeronenHcb; sisSnwgGac ³
- kMNt;)ankMhusEdleRcInekItmanenAeBlGab;R)ak;kñúgeBlTijnigeBllk;TMnij
- KNnaR)ak;Gab;)anRtwmRtUvenAeBlTijnigeBllk;TMnij
lMnaMénkarbeRgón
skmrPaBTI1 ³ esckþIepþIm ž: 30 naTI

karBiPakSa ³ RKY[sisSBiPakSaBIsMNYrdUcxageRkam ³
, etIGñkFøab;Gab;R)ak;[eK b¤ TTYlR)ak;Gab;BIeKxusEdrb¤eT?
, cUrniyayBIbTBiesaFn_rbs;GñkTak;TgnwgkarGab;R)ak;enH.
, etIRbePTrUbiyvtßúGVIxøHEdlkMBugeRbIR)as;enAkñúgRbeTskm<úCa?¬ccemøIyrMBwgTuk³
R)ak;)atéf 1 )at= 34 erol ¼ 1 duløarGaemrik=4 000 erol b¤ 4 100erol¦
, sisSelIk]TahrN_ b¤erOgTak;TgnwgbTBiesaFénkarGab;R)ak;RcLMenH?

31
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

¬ccemøIyrMBwgTuk³ karbþÚrBIR)ak;eroleTAR)ak; duløar karTijTMnijeRcIn karcakecjeTAeday

min)anrab;R)ak;Gab;¦.
skmrPaBTI2 ³ lMhat;GnuvtþsþIBIkarRbQmnwgkarGab;R)ak; ž: 30 naTI
1> RKUnwgRtUvpþl;[sisSnUvlMhat;cMnYn 5 edIm,I[BYkeKGnuvtþKNnakarGab;R)ak;.
1> rtna )aneTApSar edIm,ITijeRKÓgbnøas;m:UtU. Kat;)anTijsMbkkg;frIcMnYn 1 kaMkg;frIsRmab;dak;kg;
m:UtUrbs;Kat; Qñan;sRmab;dak;eCIg nigkBa©k;2. Gñklk;)ankMNt;éføsRmab;muxTMnijTaMgenHdUc
teTA ³ sMbkkg;éfø 13>50 duløar kaMkg;m:UtUéfø 1 duløar kBa©k; 2éfø 3 duløar nigQñan;dak;eCIg2
éfø 4 duløar.
Kat;)antéføGñklk;sRmab;muxTMnijTaMgGs;[RtwmEt 19>50 duløar.
k> etIrtna)antéføTMnijcuH)anb:unranPaKry?
x> Kat;)an[R)ak;eTAGñklk;cMnYn 80 000 erol. etIGñklk;RtUvGab;R)ak;[Kat;b:unran RbsinebI
GRtabþÚrR)ak; 1 duløar= 4050 erol?
K> etIGñklk;RtUvGab;R)ak;[Kat;b:unran RbsinebIGRtabþÚrR)ak; 1 duløar= 4100 erol?
cemøIyrMBwgTuk ³
k1> témøTMnijsrubminTan;téføKW³ 13.5+1+3+4=21.5
k2> $19.5 ÷ 21.5=0.907; 1.0-0.907=0.093¯100=9.3%
x> $19.5 ¯ 4050` = 78 975 ` . cemøIyKWR)ak;Gab;mancMnYn 1000` ¬enAsl; 25 ` ¦
K> $19.5 ¯4100= 79 950 . cemøIyKWR)ak;Gab;enAsl;ticeBkminGacykCakar)an ¬enAsl; 50 `¦.

2> can;fa )aneTApSarTijeRKÓgpSMedIm,IjaMRtyUgeck . CaFmrtaKat;eFVIjaMRtyUgeckedayeRbI

eRKÓgpSMdUcteTA ³ RtyUgeck ¬1 500 erol¦ bgÁareRkom¬5 000 erol¦ sac;man;¬8 000
erol¦ CIr ¬500 erol¦ nig TwkRtI ¬2 000 erol¦. müa:geTotenApÞHKat;manePJóvcUlmkbEnßm
dUcenH Kat;RtUvTijeRKÓgpSMeTVdg. Kat;)ancMNayeTAelIéføCiHm:UtUeTApSar 1 500 erol nig
RtLb;mkvij 1 500erol. Kat;manR)ak;cMnYn 10 duløarGaemrik. Gñklk;)anGab;R)ak;[Kat;kñúg
GRta 1 duløarGaemrik= 4 050 erol.
k> etIcan;famanR)ak;cMnYnb:unransRmab;eTApSar?

32
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

x> etIKat;enAsl;R)ak;cMnYnb:unraneRkayBITijTMnij?
cemøIyrMBwgTuk³
k> (1500 ¯ 2)+ (5000 ¯ 2)+ (8000¯2)+(500¯2)+(2000¯2)+(1500¯2)=37 000 b¤
(1500+5000+8000+500+2000) ¯2+(1500¯2)=37 000.

x> 10 duløarGaemrik ¯ 4050 erol=40 500 erol ; 40 500-37 000= 3 500 erol

3> vIr½tñ )ancMNayR)ak;erobcMGaharéf¶Rtg; edIm,IGbGrnwgkareLIgtMENgkargarfrImitþPkþi

rbs;Kat;. Kat;)aneFVIdMeNIreTAtamePaCnIydæanmYycMnYn edIm,IBinitüemIltémøRtUvcMNay
sRmab;Gaharéf¶Rtg;. Kat;)anyl;RBmnwgm©as;ePaCnIydæanmñak; kñúgkarnaMmitþPkþirbs;Kat;
mkhUbGaharéf¶Rtg;enATIenH edaym©as;hag)ancuHtémø[Kat;cMnYn 5°. vIr½tñ )anehAmux
mðÚbdUcteTA ³ m¢Úrsac;eKa 2can¬1can éfø 5 duløar¦ RtIes¶ar 1can¬éfø 4,50 duløar¦ man;qaxJI
3can¬1 canéfø 3 duløar¦ qaRtkUneRbgxüg 2can¬1canéfø 1,50 duløar¦ qabEnøsac;RCUk
2can¬1canéfø 3duløar¦ bgÁarGaMg 3can¬1canéfø 5duløar¦ mwkqaCamYyeRmc
2can¬1canéfø 4,50duløar¦. BYkeKk¾)anehATwksuT§ 2db ¬1dbéfø1,50duløar¦ nig
Rsaebor 5 kMb:ug¬1kMb:ugéfø 1duløar¦. vIrtñ )an[R)ak;eTAm©as; cMnYn 300 000 erol.
etIm©as;hagRtUvGab;R)ak;[ vIrtñcMnYnb:unran RbsinebIGRtabþÚrR)ak; 1duløar=4 100 erol?
cemøIyrMBwgTuk
témøBitenAkñúgbBa¢ImuxmðÚb ³ ¬2¯5 duløar¦+¬1¯4,50 duløar¦+¬3¯3 duløar¦+¬2¯1,50
duløar¦+¬2¯3 duløar¦+¬3¯5 duløar¦+¬2¯4,50 duløar¦+¬2¯1,50 duløar¦+¬5¯1 duløar¦
=64,5 duløar
témøsrubKitCaR)ak;erol ³ 64,50 duløar ¯4 100 erol= 264 450 erol
cMnYnR)ak;Edl)ancuHéfø ³ 264 450erol ¯0,05 = 13 222,5 erol
témøsrubEdlRtUvbg;³ 264 450erol-13 222,50 erol = 251 227,5 erol
cMnYnR)ak;Gab;³ 300 000erol- 251 227,5 erol= 48 772,5 erol

33
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

4> elOt RtUv)anmitþPkþiGeBa¢Ij[eTAcUlrYmBiFIerobGaBah_BiBah_mYy. nagminc,as;eTfaetInagKYr

cUlrYmkñúgBiFIerobGaBah_BiBah_ b¤ epJIR)ak;cgéd. nagsnSM)anR)ak;cMnYn 60 duløar. RbsinebInag
eTAcUlrYmnagRtUvcMNayR)ak;¬200 000 erol¦ sRmab;TijsMelokbMBak; cMNayR)ak; 10 000
erol eFVIsk;nigtubEtgxøÜn cMNayR)ak; 15 000erol eFVIRkckédnigRkckeCIg ehIyRtUvcgédkUn
RkmuMkUnkMelaH 20 000 erol eTot. GRtabþÚrR)ak; 4 100 erol kñúg 1 duløar.
k> ebIEp¥kelIkarerobrab;BIcMNayetIelOtGacmanR)ak;RKb;RKan;sRmab;eTAcUlrYmkñúgBiFIerobkar
enaH)anb¤eT? cUrBnül;.
x> RbsinebInag elOt mineTAcUlrYmkñúgBiFIerobkarenaH etInagGacepJIR)ak;cgédb:unran?
cemøIyrMBwgTuk ³
témøsrub³ ¬200 000+10 000+15 000+20 000=245 000 erol
GRtabþÚrR)ak;4 100 ³ 245 000 y 4 100 = 59,76 duløar
k> ebIGRtabþÚrR)ak;mantémø 1 duløar=4 100 erol nageelOtGaceTAcUlrYmBiFIerobkarenaH)an Etnag
RtUvcMNayR)ak;snSMrbs;nagTaMgGs;.
x> viFImYyeTotKW nag elOt RtUvBicarNaBICeRmIsmineTAcUlrYmkñúgBiFIerobkarenaH
EtepJIR)ak;[eKcgéd[vij.

34
ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

5> lI )anTTYlR)ak;)atéfcMnYn 350)at BImIgrbs;nageBlEdlKat;mkelgpÞH. nag lI sb,ay

citþNas; eRBaHnagRtUvkarsmÖar³sikSa nigEs,keCIgfrImYyKUpgEdr. nag)aneTAbþÚrR)ak; kñúgGRta
bþÚrR)ak;1)at=115 erol. eBlbþÚr)anehIyCadMbUgnag)aneTATijEs,keCIgfrI 1KU témø28 000
erol. bnÞab;mk nag)aneTAkEnøglk;smÖar³sikSaedIm,ITij b‘íc nigesovePAsresrxøH. nagcg;
TukR)ak;cMnYn 4 000 erol sRmab;TijnMepJImþaynag.
etI lI GacTijesovsresr nig b‘íc )ancMnYnb:unran RbsinebIb‘íc 1 éfø 1 800 erol nig esovePA1
k,aléfø 1 300 erol?
cemøIyrMBwgTuk ³
cMnYnR)ak;srubEdl)andUr ³ 350 )at ¯115 erol = 40 250 `
R)ak;enAsl;BITijEs,keCIg ³ 40 250 - 28 000 = 12 250 `
R)ak;EdlenAsl;sRmab;TijesovePA nigb‘íc ³ 12 250-4 000 = 8 250
cMnYnb’íc nig esovvePAEdlGacTij ³
x nagGacTij)anesovePA 4k,al nig b‘íc 1 edIm ehIyenAsl;R)ak; 1 250 erol.

x nagGacTij)anesovePA 3k,al nig b‘íc 2 edIm ehIyenAsl;R)ak; 750 erol.

x nagGacTij)anesovePA 2k,al nig b‘íc 3 edIm ehIyenAsl;R)ak; 250 erol.

2> sisSeFVIkarCaédKU ehIybþÚresovePAlMhat;rbs;eKCamYysisSepSgeTot edIm,IBinitüemIlBI

karKNnacMnYnR)ak;Gab;.
3> RKUedIIrBinitüemIlkarKNnacMnYnR)ak;Gab;rbs;édKUsisSnImYy².
4> RKU[sisSelIk]TahrN_Tak;TgnwgbTBiesaFénkarTijTMnijNamYy rYc[sisSepSgeTot
eFVIkarKNnarkcMnYnR)ak;Gab;EdlenAsl;.
5> karBiPakSa ³ RKUsYreTAsisSfa etIBYkeKmankarRbQmGVIxøHTak;TgnwgkarKNnarkcMnYnR)ak;
Gab;EdlenAsl;kñúgemeronenH.

35
 ជំនាញទីផ រខ្ញុំ

ឯកសារស ប់ ូ

skmrPaBTI3³ karsegçbelIxøwmsarénÉksarENnaM ž: 20 naTI

karBiPakSa ³ RKU[sisSBiPakSaedIm,IsegçbxøwmsaremeronsþIBI karerobcMbBa¢IKNenyü.

sisSGaceqøIynwgsMNYrTaMgenHEdlmanenAkñúgesovePArbs;eK.

, etInrNaGacR)ab;BIsar³sMxan;énkarerobcMbBa¢IKNenyü?

, cUrR)ab;eQraHRbePTcMNUlcMNaykñúgkareFVICMnYj.

, cUrelIk]TahrN_BIkarGnuvtþl¥ nig karGnuvtþminl¥eBleRbIR)as;R)ak;kñúgkareFVICMnYj.

, R)ab;BIkarRbkan;\riyabfl¥mYycMnYnenAeBleFVIsmÖas?

, cUrR)ab;eQraHmnusSmYycMnYn edIm,IsYreyabl; nigB½t’manBIkarerobcMbBa¢IKNenyüsRmab;eFVI

CMnYjenAeBlGnaKt. R)ab;BImUlehtu EdlGñkeRCIserIsmnusSenaH.
, cUrR)ab;BIGtßn½yénBakü : R)ak;cMNUl : : R)ak;cMeNj : nig :R)ak;xat :
, etIGñkRtUveFVIGVIxøH edIm,IkMNt;témøTMnij?

, etIehtuGVI)anCacaM)ac;RtUveFVIkarKNnatémøTMnij[)anc,as;las;?

, etIviFIsaRsþGVIxøHedIm,ITak;Taj nig rkSaePJóv?

, tamKMnitrbs;Gñk etIcMNucGVVIEdlKYr[cab;GarmrN_xøaMgbMput nig GacCYyGñkGaceFVI

skmrPaBEdlGñk)aneron nig eBleFVIsmÖas?

36
]bsm<½n§ 1>2 ³ taragbUksrubrgVaytémøkarsikSarbs;sisSRbcaMfñak;
extþ >>>>>>>>>>>>>>>>>>>>>>>>>>> Rsuk >>>>>>>>>>>>>>>>>>>>>>>>sala >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> fñak;TI >>>>>>>>>>> RbFanbT >>>>>>>>>>>>>>>>>>>>
l>r eQ•aHsisS sMNYrsresr \riyabf srub
BinÞú nieTÞs BinÞú nieTÞs BinÞú nieTÞs
1
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)aneXIj nigÉkPaB éf¶TI >>>>>>>>>>> Ex >>>>>>>>>>>>> qñaM >>>>>>>>>>>
nayksala htßelxa nigeQ•aHRKUbeRgon