Professional Documents
Culture Documents
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2011
1. .................................................................................................
........ 2
2. ...........................................
3-7
3.
..................................................................... 8-9
4. ......................
10-12
5.
................................................13-14
6.
.......................................................14-19
7.
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19-24
8. .............................................................................................
......... 25
9.
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26
10. .........................................................................................
..... 27-28
3 3 .
Page 2
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Page 6
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(Fixed assets)
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Page 7
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(Land)
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Page 8
(animal husbandry)
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(Buildings)
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3 3 .
Page 9
(Equipment)
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(Group purchases)
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Page 10
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Page 11
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Page 12
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: 850.000
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3 3 .
Page 13
. 100.000
900.000 .
10 % 85.000 , 90% 765.000
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100.000
10%
900.000
1000.000
90%
85.000
765.000
100
850.000
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Page 14
: , , ,
40.000.000 .
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5.500.000,
31.000.000
6.000.000 , 3.500.000
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5500000
12%
40000000
4800000
31000000
67%
40000000
26800000
6000000
13%
40000000
5200000
3500000
8%
40000000
3200000
46000000
100%
40000000
4.800.000
26.800.000
5.200.000
3.200.000
40.000.000
3 3 .
Page 15
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Page 16
: (Cost)
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: (Residual value)
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: (Depreviable cost)
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: (Estimated useful life)
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Page 17
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Page 18
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Page 19
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Page 20
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3 3 .
Page 21
3
. 18.750.000
, 11 3 .
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8.500.000
10%
11.500.000
8%
6.250.000
2006-04-01
5.000.000
2006-06-30
9.375.000
2006-11-01
7.500.000
2007-05-01
5.625.000
2007-09-01
9.375.000
2007-11-01
3.750.000
2008-05-01
5.625.000
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3 3 .
Page 22
: 2006 4- 1-
5.000.000 3.750.000
(5.000.000 9/12) .
3.750.000
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1. ,
2.
3.
2006 :
2006-01-01
6.250.000
12/12
5.000.000
9/12
9.375.000
6/12
7.500.000
2/12
6.250.000
2006-04-01
3.750.000
2006-06-30
4.687.500
2006-11-01
1.250.000
28.125.000
15.937.500
3 3 .
Page 23
2006 28.125.000
15.937.500
.
15.937.500 . :
=
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2- .
18.750.000
11%
2.062.500
8.500.000
10%
850.000
11.500.000
8%
920.000
38.750.000
3.832.500
3.832.5000
1.753.125
.
2006 .
.
3 3 .
28.125.000
Page 24
(, .......)
28.125.000
1.753.125
2.079.375
3.832.500
2006
29.878.125(28.125.000 + 1.753.125) .
2007 2
- : 2
.
2006
.
29.878.125
12/12
29.878.125
2007-05-01
5.625.000
8/12
9.375.000
4/12
3.750.000
2/12
3.750.000
2007-09-01
3.125.000
2007-11-01
625.000
48.628.125
37.378.125
2007
2 .
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3 3 .
Page 25
8.500.000
10% = 850.000
11.500.000 8% = 920.000
20.000.000
1.770.000
18.750.000 10%
= 1.875.000
3.523.589
3.523.589
.
2007 .
.
18.750.000
(, .......)
18.750.000
3.523.589
308.911
2007
3.832.500
3 3 .
Page 26
2007
.
52.151.714
9/12
5.625.000
5/12
39.113.786
2008-05-01
2.343.750
57.776.714
41.457.536
- 2008
.
.
2008 .
.
5.625..000
(, .......)
5.625.000
3.832.500
3.832.500
5.625.000
+ 3.832.500)
3 3 .
Page 27
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2006 :
3
. 18.750.000
, 11 3 .
.
8.500.000
10%
11.500.000
8%
2006-01-01
6.250.000
2006-04-01
5.000.000
2006-06-30
9.375.000
2006-11-01
7.500.000
2006-01-01
6.250.000
12/12
11%
5.000.000
9/12
11%
687.500
2006-04-01
412.500
2006-06-30
7.500.0001
6/12
11%
412.500
3 3 .
Page 28
2006-06-30
1.875.000 2
6/12
8.85% 3
7.500.000
2/12
8.85%
82.969
2006-11-01
110.625
28.125.000
1.706.094
1
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2
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3
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2-
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3 3 .
Page 29
1.
KIESO SEVENTH EDITION WEYGANDT
2000
2.
.
3.
2008
5.
2004
4.
2007
2007
6.
7.
8.
3 3 .
2009
2008
Page 30
2000
9.
10.
11.
2008
2002
2005
12.
. .
2006
13. / /
2009
3
. 18.750.000
, 11 3 .
.
3 3 .
8.500.000
11.500.000
10%
8%
Page 31
2006 1- 1- 2008 10- 1 .
.
2006-01-01
6.250.000
2006-04-01
5.000.000
2006-06-30
9.375.000
2006-11-01
7.500.000
2007-05-01
5.625.000
2007-09-01
9.375.000
2007-11-01
3.750.000
2008-05-01
5.625.000
12590292
9057362
3532930
3 3 .
Page 32
:
2233106
1299824
, :
44100
10000
13971
270000
15000
250000
60000
163071
1462895
5%
219434
1243461
3 3 .
Page 33
3 3 .
Page 34