5.La un magazin, un penar costă 17,85 lei, din care TVA este 2,85 lei
Procentajul care reprezintă TVA-ul este de:
a) 19%
b) 20%
c) 21%
d) 24%
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17,85-2,85=15
15........................100%
2.85...........................x%
x=2,85*100/15
x=285/15
x=19%