3-3

:
.......................................... \ . .- \
................................... \ . \

2011

1. .................................................................................................
........ 2
2. ...........................................
3-7

3.

..................................................................... 8-9
4. ......................
10-12
5.

................................................13-14
6.

.......................................................14-19
7.

.........................................................................

19-24
8. .............................................................................................
......... 25
9.
.......................................................................................
26
10. .........................................................................................
..... 27-28

3 3 .

Page 2

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Page 5


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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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Page 9


(Equipment)

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(Group purchases)

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Page 10


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Page 11


3.
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5.

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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
.
:

100.000

10%

900.000

1000.000

90%

85.000
765.000
100

850.000

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2
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3 3 .

Page 14

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40.000.000 .
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5.500.000,

31.000.000

6.000.000 , 3.500.000
.
- .

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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2.
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4.

3 3 .

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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1.
2.
3.
4.

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Page 17

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4.

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Page 18



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Page 19


1.

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3.

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2.



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Page 20


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3 3 .

Page 21

3
. 18.750.000
, 11 3 .
.

8.500.000

10%

11.500.000

8%

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

-
.

.

3 3 .

Page 22


: 2006 4- 1-
5.000.000 3.750.000
(5.000.000 9/12) .
3.750.000
.
.

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 . :
=

-
.
.
.

2- .

= 15.937.500 11% = 1.753.125

2006
.

. 2007-2008 :
:

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 .
:
3 3 .

Page 25

8.500.000

10% = 850.000

11.500.000 8% = 920.000
20.000.000

1.770.000

= 1.770.000 / 20.000.000 = 8.85 %

- 2007

18.750.000 10%

= 1.875.000

18.628.125 8.85% = 1.648.589

37.378.125

3.523.589

3.523.589
.
2007 .
.

18.750.000

(, .......)

18.750.000

3.523.589

308.911

2007

3.832.500

52.151.714(28.125.000 + 1.753.125 + 18.750.000 + 3.523.589)

.
2008 3
- : 10- 1-
2008 9
.

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

18.750.000 11% = 2.062.500

22.707.536 8.85% = 2.009.617
4.072.117

.
.
2008 .
.

5.625..000

(, .......)

5.625.000

3.832.500
3.832.500

3 61.609.214 (28.125.000 + 1.753.125

+ 18.750.000 + 3.523.589 +

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 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

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

18.750.000 6.250.000 5.000.000 = 7.500.000 (

18.750.000 6.250.000 5.000.000

. 6/30- 7.500.000

)
2

9.375.000 7.500.000 = 1.875.000 (6/30- 1.875.000

)
3

m

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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