.

:..................................././

.
1.1 ,
1.2 ,

.
2.1 - ,
2.2 - ,

 : 2010
- 15%- 9,6
19000
1.
-
,
.
, :
,
, ,
. . :
-

, ,

, : ,
, , ,
,

.
, , ,
.
, : 2 , 4 .

.

.

http://www.med.gov.mn/mn/images/tailan/BS_13-04.pdf
, , , 2014

 ,
,
.

.
1. ,
3

, 3 .
-

2.
,
.


,
.3

.

.
-

.4

.
.



. // . 5
2

,
, 2000 12 22- ,
116
4

. , 2011 , .179

www.kok.mn .

1.
2. ( )
3.

, , ,
.

.
,
.
, , ,
. :
-

- :

.

:

.

: ,

.

:
.

, .
2. ,


. .
:
= +

5

 .


.6 :
1.
2.
3.
4.
5. .
1. : 2. ( IAS 2. Inventories)-
.
1. ,

11.

)
2. ( 32. : ,
39. : ,
9. .)
3.
( 41.
)
2- . :
1.

2.
3. , ,

, ,
.
: . 7
6

http://tengic.blog.gogo.mn/read/entry68018

. , . , 2013 , .66
*-

.
.


() .
.
- , - ,
, .

, .
:
1.

2.

.
, F.O.B* .
3.

.
, .

.
4.

.

. 3
:


.8

.9
,
.
. : , ,
.
,
, , ,
. 10

. 11

.
2. :
.
.
, ,
. :
--------------------
- ----
- -
, ----------------
----------------8

,
, 2000 12 22- ,
116
9

. , . , 2013 , .67

10

,
, 2000 12 22- ,
116
11
. , . , 2013 , .67

_______


.
, ,
.

.
.
.
,
, .
.12

.
: 30 , 10
2% (2/10,n/30)
2%- .
.
,
,
.

.
,
.
-


. .
-
12

http://tengic.blog.gogo.mn/read/entry68018

 .

. .
. : , ,
. ,
.
245 .

245.1.
/, , / ,
, , ,
.
245.2. -
,
,
.13
3.

.
, ,
. , ,

.
:

.
:

()

13

, 2000 .

10

()

.

.
.

.
.
.



.

:

.
. ,
11


.
:


.
: 2/10, n/30 200.000 -
150.000 .
.

200.000

200.000

. 150.000- 150.000*2%= 147.000

147.000

3000

150.000

.
-
.14

4.

,
.

14

www.kok.mn .

12



.
.

.
:
1-------------------------------
--------------------------
--------------------------
2--------------------------------()
---------
5.

.
.
1.
2.
,
.
,
,
.
*

.15

15

,
, 2000 12 22- ,
116
*
.
*
.

13

 :
.

.
.
.
.
.

.
.

.16
*

.

.
.
.
.
-

( FIFO-first in first out method)

(LIFO-last in first out method)

( weighted average cost method)

(specific identification method)

.

.17
2- 2000 12 22-
116
-
16

www.kok.mn .

17

. , . , 2013 , .69

14

- - (FIFO)
.

,
.

.18
*

.

.
.

.
1.
2.


.

. . :
1.
.
2. .
3.

.

18

. , . , 2013 , .71
* .

15


.
,
.
, , , ,

,
.

.
.
:
1.
2.
3.

.


,
.
.
*19

, ,

.

.
.


.
19

* .

16

 :


.

,
, . ,
.
3- .
1.
2.
3.
.
.
.
.20
.
,
.

20

. , . , 2013 , .78

17

 .
2. - ,
1.1

- ,
2000 , ,

.
MNS 5530:2009
, , ,
- .
,

, 1200- ,
,
, , 10-
,
.
, , , ,
, , , , , , , , ,
, ,

36 ,

,
, , .
15
18

 . ,
, ,
, ,
.
:
, ,

, .
.
, .
: ,
, ,
, .
- :
1. - .
2.
, .
3. .
4. FOB .
5. .
6. .
7.
.
8. , .
9.
.
19

1.
2014.11.08 - .
.
.

5,400,000
5,400,000

2.
240 7,800
.
. 240 *7,800

1,872,000

. 240 *7,800

1,872,000

3.
2014.11.02- - .
.

15,554,175

14,140,159

1,414,016

.
.

10,369,450
10,369,450

4.
2014.11.10- -
20 , 7,500 Bacchus .
.

136,364
20

13,636

150,000

5. ,
2014.11.01- 3 .
.
. /, /

6,000,000
6,000,000

2014.11.12- .
. ,
.

7,500
7,500

2014.11.15- .
.
.

11,100,000
11,100,000

2014.11.28- .
. ,
.
2.2

95,000
95,000

- ,

.

.

.

( , , ,
, ,
) .
21


,

.
,

, .
,

, .

,
.


,
.

22


, ,
1.
2. ., ., , , 2013
3.

eiso D.E, , , 2011

4. ,
,
2000 12 22- , 116
5. , 2000 .
6. ., , 2011
6. http://tengic.blog.gogo.mn/read/entry68018
7. http://www.med.gov.mn/mn/images/tailan/BS_13-04.pdf
, ,
, 2014
8. ,

1. www.legalinfo.mn
2. http://tengic.blog.gogo.mn
3. http://www.med.gov.mn
4. www.eri.mn
5. www.kok.mn
23

6. http://mandakhburtgel.edu.mn

:
:.....................................................././
:...............................................././
, : 2-3

24


2015

25