, .

p yp y (GAAP) p

 

í­ŭ

#:

1. ..................................................................... II

....................................... III

- ..................... III

................................................. III

.......................................................... IV

2. ........... IV

.................................................... IV

.................. V

............... VI

............ VI

............................................... VII

................................. VII

................................................... VIII

- .....VIII

.............IX

. ......IX

3. . (GAAP)................. X

....................................... X

, ....... XI

4. : .............................XIII

....................................................................... XIII

...................................................................... XIV

.....................................................................XVI

............................................. XVII

5. ........................................XVIII

..........XIX

6. ......................................... XXIV

.................................... XXIV

........................................................ XXIV

..............................................................XXIV


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ȭͭέ ҭŭ: ҭ­ ׭ ӭŭ խ˭Эέ ŭ

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, . , , . , . , ( , ). "" 31 1994 .

ȭ˭Э ̭ ̭ έЭ

31, 19__

 

& .


..................$22500

.....$9500

................$130000 .............$23400

................$36000 . :

........$5400 . . ......$180000


...................$203400 ....................................$203400


 

. -, :

- ,

-

- .

: , . , , , . "" "": , .[VCH1] Ïàññèâû âñåãäà ïîêàçûâàþòñÿ ïåðåä àêòèâàìè. Êàæäûé òèï ïàññèâîâ (òàêèå êàê, íàïðèìåð: ñ÷åòà ê îïëàòå è çàðïëàòà ê âûïëàòå) ïîêàçûâàþòñÿ îòäåëüíî è â çàâåðøåíèè ïèøåòñÿ èòîã.

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ʭȭ

- , , . , , , , - , , , , , .

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, $100000. , , $100000. 10 $250000. $100000. .

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, .. - . , - , , . , ., 20 $100000 $500000, , , $600000. , 20 , . $600000 - .


ѭȭ

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......................................$300000

.................................... $80000

, ..............................$220000


, "" $20000. :


......................................$320000

.....................................$100000

, .............................$220000


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2 :

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2)

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= +

$300000 = $80000 + $22000

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ȭ˭Э ̭ ̭ έЭ

1, 19__

 


................$180000 . . . .....$180000


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. , , . $141000 3 . : , , , - . :

ȭ˭Э ̭ ̭ έЭ

3, 19__

 


..................$39000 . . . .....$180000

................$141000

....$180000 .................$180000


. 5 " " , . $36000, . , .. $80000.

$15000, $21000 90 . $15000, $36000 . $21000, $21000. . (, .)

ȭ˭Э ̭ ̭ έЭ

5, 19__

 

& .


..................$24000

................$141000 ...........$21000

................$36000 . :

. . ......$180000


...................$201000 ....................................$201000


, $36000, .. . $80000 . , - $80000 , , . , .

. , , . , " ", , . $11000. , .. , . , , 3- . " " , . . :


ȭ˭Э ̭ ̭ έЭ

10, 19__

 

& .


..................$24000

....$11000

................$130000 ...........$21000

................$36000 . :

. . ......$180000


...................$201000 ....................................$201000


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. 14 $5400 " ." . " ", " ". . :


ȭ˭Э ̭ ̭ έЭ

14, 19__

 

& .


..................$24000

....$11000

................$130000 .............$26400

................$36000 . :

........$5400 . . ....$180000


...................$206400 ....................................$206400


" ". 20 $1500 " ". "" " ". , . :


ȭ˭Э ̭ ̭ έЭ

20, 19__

 

& .


..................$25500

.....$9500

................$130000 .............$26400

................$36000 . :

........$5400 . . ......$180000


...................$206400 ....................................$206400


. 30 $3000 " .". . . :


ȭ˭Э ̭ ̭ έЭ

30, 19__

 

& .


..................$22500

.....$9500

................$130000 .............$23400

................$36000 . :

........$5400 . . ......$180000


...................$203400 ....................................$203400


. .


. . (.. = + ). , , . :


ͭ

 

1 . $180000 .

2 . $141000.

5 . $36000, $15000 $21000 .

10 . $11000 .

14 . $5400.

20 . $1500 $11000.

30 . $3000 .


, , . ., .


ʭȭ۠ = . +

 

.

. .

 

.

. .

. 1

+180000

0

0

0

0


0

+180000

. 3

-141000

141000

 

 


 


39000

0

141000

0

0

 

0

180000

. 5

-15000

 


+36000

0


+21000


24000

0

141000

36000

0

 

21000

180000

. 10


+11000

-11000


0




24000

11000

130000

36000

0

 

21000

180000

. 14





+5400


+5400


24000

11000

130000

36000

5400

 

26400

180000

. 20

+1500

-1500







25500

9500

130000

36000

5400

 

26400

180000

. 30

-3000






-3000


22500+

9500+

130000+

36000+

5400+

=

23400+

180000




Э Эȭ ǭŭ


: , . GAAP .


() . . " ", , . - , , . , [1].

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- , , [2]. , . , - , . . - , .

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" " , . , - . , . - . . , .. .

: .

, . [3].

:


ȭέ׭ ĭȭ

:

, ..............................................$50000


έȭŭҭ

:

, ...................................$40000

, ........................................$35000

έ....................................................................$75000


Эέ

:

..........................................$5000000

.........................$3278000

έ..................................................................$8278000




[1] , , (. )

[2] (. )

[3] , .


Page: 16
 [VCH1]


í­ŭ #: 1. ..................................................................... II

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()

()

()

()

: , .

: ()


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