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#:

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

ȭ˭Э ̭ ̭ έЭ

31, 19__

& .

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

.....$9500

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

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

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

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

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: , . , , , . "" "": , .[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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......................................$300000

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

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

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

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

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

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1, 19__

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

ȭ˭Э ̭ ̭ έЭ

3, 19__

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

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ȭ˭Э ̭ ̭ έЭ

5, 19__

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

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10, 19__

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

....$11000

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

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ȭ˭Э ̭ ̭ έЭ

14, 19__

& .

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

....$11000

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

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

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

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

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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

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1 . $180000 .

2 . $141000.

5 . $36000, $15000 $21000 .

10 . $11000 .

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30 . $3000 .

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0

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-141000

141000

39000

0

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0

180000

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-15000

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24000

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141000

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24000

11000

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36000

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-3000

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Э Эȭ ǭŭ

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ȭέ׭ ĭȭ

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

έȭŭҭ

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

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

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

Эέ

:

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

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

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



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 [VCH1]

í­ŭ #: 1. ..................................................................... II ....................................... III - ......

 

 

 

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