jadval
Moliyaviy holat reytingi bo‘yicha guruhlash
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Moliyaviy holat reytingi
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Guruxdagi
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Gurux bo‘yicha moliyaviy
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korxonalar soni
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holatning o‘rtacha reyting
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bahosi
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1.5- 4.5
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20
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2.250
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4.6 - 6.0
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30
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3,760
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6.1 dan yuqori
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12
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6,230
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Jami
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62
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4.560
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Zanjirli bog‘lanish usuli.
Zanjirli bog‘lanish usulida natijaviy ko‘rsatkichning o‘zgarishi va uning o‘zgarishiga ta’sir etuvchi omillartizimli almashtirishlar orqali hisob qitob qilinadi. Biroq, tahlil qilinadigan ko‘rsatkichlarning ta’sir birliklari funksional bog‘liqlikda bo‘lishi talab etiladi.
Zanjirli bog‘lanish usulida zanjirli tizimdan foydalanilganligi sababli uning nomi zanjirli usul deb nomlangan. Bu tartib natijaviy ko‘rsatkichga har bitta omilning ta’sir darajasini hisoblashda ushbu omilning yangilangan ifodasi olinishi bilan farq qiladi. Qolgan barcha ta’sir birliklar o‘zgarishsiz qoldiriladi va h.k. UTSshbu omillar oxirgi omil ta’sirini aniqlashga qadar davom ettiriladi.
Zanjirli usulni turli ifodalarga nisbatan qo‘llash mumkin va bu uni ko‘llash imkoniyatlarini oshiradi va universalligini taminlaydi.
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jadval
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Zanjirli bog‘lanish usulida ta’sir etuvchi birliklarnihisoblash metodikasi
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Ifoda
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O‘zgarishga ta’sir etuvchi birliklar hisob kitoblari
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reja
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SHartli1
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SHartli2
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Xaqiqat
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Q=xu
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Jami o‘zgarish Qx-
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Xr*Yr
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Xx*Yr
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x
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Xx*Yx
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Qr
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1
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Birinchi
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omil
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x
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x
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x
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Xx*Yr-Xr*Yr
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(x)ta’siri
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2
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Ikikinchi
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omil
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x
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x
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x
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Xx*Yx–Xx*Yr
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(y)ta’siri
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Q=xuz
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Jami o‘zgarish Qx-
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Xr*Yr*Zr
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Xx*Yr*Zr
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Xx*Yx* Zr
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Xx*Yx* Zx
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Qr
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1
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Birinchi
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omil
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x
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x
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x
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Xx*Yr*Zr-
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(x)ta’siri
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Xr*Yr*Zr
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2
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Ikikinchi
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omil
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x
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x
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x
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Xx*Yx* Zr-
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(y)ta’siri
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Xx*Yr*Zr
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3
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Uchinchi
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omil
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x
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x
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x
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Xx*Yx* Zx-Xx*Yx*
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(z)ta’siri
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Zr
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Q=x/y
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Jami o‘zgarish Qx-
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Xr/Yr
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Xx/Yr
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x
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Xx/Yx
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Qr
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1
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Birinchi
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omil
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x
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x
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x
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(x)ta’siri
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Xx/Yr-Xr/Yr
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2
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Ikikinchi
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omil
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x
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x
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x
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(u)ta’siri
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Xx/Yx–Xx/Yr
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Q=
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Jami o‘zgarish Qx-
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Zr /Xr+Yr
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Zx/ Xr+Yr
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Zx/ Xx+Yr
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Zx/ Xx+Yx
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z/x+u
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Qr
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1
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Birinchi
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omil
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x
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x
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x
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Zx/ Xr+Yr - Zr
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(x)ta’siri
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/Xr+Yr
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2
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Ikikinchi
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omil
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x
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x
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x
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Zx/ Xx+Yr- Zx/
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(y)ta’siri
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Xr+Yr
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3
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Uchinchi
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omil
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x
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x
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x
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Zx/ Xx+Yx- Zx/
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(z)ta’siri
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Xx+Yr
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Sotuv rentabelligi va uning o‘zgarishiga ta’sir etuvchi omillar hisob-kitobida buni ko‘rib o‘tishimiz mumkin. Sotur rentabelligi quyidagi bog‘lanishda aniqlanadi
Rc=Syaf/Sst
Bunda Syaf-sotishdan yalpi foyda
Sst-sotishdan sof tushum
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jadval
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Sotuv rentabelligi va uning o‘zgarishiga ta’sir etuvchi omillar hisob-
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kitobi
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Ko‘rsatkichlar
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Ifoda
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Utgan yil
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Hisobot yili
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O‘zgarishi
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O‘sishi
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Sotishdan sof tushum, mln
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Sst
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100
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125
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+25
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1.25
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so‘m
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Sotilgan mahsulot tannarxi,
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Smt
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80
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90
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+10
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1.12
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mln so‘m
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Sotishdan yalpi foyda,
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Syaf
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20
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35
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+15
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1.75
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mln.so‘m
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Sotuv rentabelligi, %
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Rc
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0.20
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0.28
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+0.08
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1.40
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YAlpi foyda o‘zgarishiga
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x
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x
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x
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ta’sir etuvchi birliklar
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Sof tushumning o‘zgarishi
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x
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125-100
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+25
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Sotilgan maxsulot
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x
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tannarxining o‘zgarishi
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80-90
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-15
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Rentabellik o‘zgarishiga
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x
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x
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x
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ta’sir etuvchi omillar
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Cof tushum o‘zgarishi, %
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O‘sst
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20/125-20/100=0,16-0,20
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-0,04
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Sotishdan yalpi foyda
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O‘syaf
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35/125-20/125=0,28-0,16
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+0,12
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o‘zgarishi,%
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