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.
- .
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hquqlar qorunur. -
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.

( ) .
,
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riv

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389

21

411

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465

Praktiki suallar toplusu - Suallar

479

Praktiki suallar toplusu - Cavablar

497

1.

nda

2.

3.

4.

mlumat

5.

. 13-
nn
. , ,
. B: ,
.
4-
.
Bu f 5- blmsin,
. B:
. B ,
, ,
.

1:


10 1 40 2 . stniln
1 . , 2 d
yanalmaldr. , lar
.
q olmaz ,
ir. , .

1. nda

1.1 larnn hazrlanmas

ndn ibartdir?
nn hazrlanmas ,
.

(, ,
, v s.) .
( mlumat 4-
verilir).

(5- ).
, .
5- ( 6- ) .

.
?

. ,
.

1:

2.
2.1 ?

n ,
.
.
.

v xidmtlrin ,
.

,
lar hazrlayan gstrn .

(: , , )
.

.
( ) ya (II, I, )
. ,
.

, xrc an si. Xrc ,

.
xrc, . ,
.
.

2.2
:

();

. ,
, , v baqalarn .
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.

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()
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halda,
.
20- mlumat verilir.

.
. , .
hr
. . 5-
.

2.3

()

,
, mruz qalr.
, ,

.

()

()

ayr .
, , .
:
, .

()

.
.

()

.
: y hyata keirmk
mqsdil .

2.4

()

at .
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:
.

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dn ke.

1:

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, .

3.1
biz uotundan . , ,
. ,

. at ksb
etmsin ,
. .

3.2

.
msuliyyt .
. hazrlamaldrlar (,
).

( )
thlil - .

.
.

1:

, , .
, faliyyt gstrn ?

.

4. Maliyy hesabatlar iin

mlumat
4.1

.

?
,
?

at riv ( ) (
) :

,
.
Baqa , ,
l lan . , r-
.
lr . , ,
.
,
-
.

4.2


.
()

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1:

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.

()

.
mlumat almaq ,
thlksinin
olub- .

()

.

.

()

, -
.

()

lar .

()

v analitiklrinin
. , .
K
, in mtbuata .

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.

()

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.

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4.3
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.

1:

(1)

.
.
n olan .

( , ).

()

n
.

()

()

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.
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.

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. .

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nun .

5.

.

5.1

10

, ,
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1:

5.1.1
.

, n, n, ni,
n, i, n, ni, ni
.
.
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.

5.1.2
.
.

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( ) ,
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(, ).

5.1.3

. , .
, , . hm d i d
.

5.1.4

.
, .

.

1:

11


30 207-ci
$

l
-

5,000
1,500
500

$
55,000

7,000
62,000

25,000
10,400
35,400

()

25,000
1,600
62,000

.
, , hmin
.

5.2

mvafiq
.
() () .

5.2.1
mvafiq mallarn v ya xidmtlrin ndan ld ediln .
faliyytinin tnzimlnmsi n tlb olunan
msrflrdir.

5.2.2

.

. llik h mssisnin faliyyt balad tarixdn nvbti ilin hmin
tarixindk olan mddti hat edir. ,
, .
.

12

1:


30 207-

yalnz . ,
.

5.3

. ,
. ,
.

myynldir.

.
,
, .
, .
.

(2)

.
?

. ,
la birg
.

1:

13

 x

, kommersiya i
n .

- :




.


.

1.

larnn hazrlanmas ndn ibartdir?

2.

, birg .
, ?

(ortalq)

3.

nu .

4.

5.

, ndn ibartdir.

. , 3 .

4.2- .

. . .

14

1:

1.

2.

(U)

3.

()
()

sistem . -

.

.
m-
, ,
.
mtlq .

2:

15


.

.
d .

1.
.

1.1
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( )
.

.
.
,
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:

/ ;

();

1.2 /

.
, ,
() ()
.

16

2:

1.3

dan istifad etmkl .
, .

.
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,
olur.

nfuz .
? , ,
.
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.

.
()

()

- :
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()

'' 'W' . m
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1.4

d . ( ),
.
() ()
.

2:

17

1.4.1
()

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()
() . - .
,
. 2003-
() .
2003- 1 -
. , ,
- .
()
:
()

,

,
a
.

()

()

M U S
.

2005- -
- .

1.4.2 ()
- .
, ,
.

.

1.4.3
()
2001-
. ,
,
.

18

2:

1.4.4
si
(U)
T - . , - .

1.4.5 - -

-
. :
()

, , ;

()

()

, ;

()

, ;

()

1.4.6

- ( )
. - -
.

1.5 (
)
nun zaman -
. , ,
mxtlif lr .

2:

19

.
:

() ;

;

( -) ;

.

1.6

.
.

( ),
.

1.6.1

.
,
,
. o
. , kimi
.

2.
()

-

.

2.1
.
t
. .

20

2:

2.2 -
41
(, 3- Fsild ) .
- . , , .
- tmkl yana, daha 8 . 1 2005-
, , -
-
.

3
()
()
- -
- . ,
.

3.1
- .
, v .
.
q

(

)

8
Standartn i versiyas
8
BMHS

2:

21

3.1.1 /-
. d (*)
.
1 - *
2 - *
7 - *
8 - *
10 - *
11 -
12 -
16 - *
17 -
18 - *
19 -
20 -

at
-

, rm



,

lt
m



( )



:



,
-
:

21 -
23 -
24 -
27 -
28 -
29 -
31 -
32 -
33 -
34 -
36 -
37 - *
38 - *
39 -
40 -
41 -

37 - 10, 27-35, 85-92- ,

,
.
38 - t - 7, 39-47, 55, 79, 88,
107 115- .
BMHS-nin riv sndi
1 -li BMHS Beynalxalq Maliyy Hesabat standartlarnn ilk df ttbiq edilmsi
2 -li BMHS Pay altlri sasnda dm
3 -li BMHS Mssislrin birlmsi
4 -li BMHS Siorta mqavillri
5 -li BMHS Sat n nzrd tutulmu uzunmddtli aktivlr v dayandrlm
faliyytlr
6 -li BMHS Tbii ehtiyatlarn kfiyyat v qiymtlndirilmsi
7 -li BMHS Maliyy altlri: mlumatn aqlanmas
8 -li BMHS mliyyat seqmentlri
-
. . , ,
,
.

22

2:

,
?

, ,
. , hmin
.
.

3.2 /-
()
. 2002-
() .
, ,
. /- .
,
. :
()

( - );

()

( ,
).

11
. - ,
m .
.

3.3 -

3.3.1
-
. /-
.
.

3.3.2

. /

.
. ,
, ,
.
2:

23

?
, u bard mn
mslhtdir.

3.4 -


, -
/- . , -
.
. / 2005- .
- .

. /-
K .
.
, -
.

/- .
nkiaf etmi dvltlrdn /-
n az meyl n lklr idi.
- hmin
maa balamdr.
() 1993-
(7 - ) / . /-,
, .
- - .
- ,
-
. / .

3.5
,
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n ( , )
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24

()

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nt .

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2:

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3.

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2:

25

4.

2005- -
?

1.

- .

2.

3.

4.

-
.

26

2:

1.

2.

at 1 -

3.

- riv sndi (Konseptual saslar)

4.

5.

6.

,
adl 8 -li BMUS

.

.
d .

. , ,

.
blmsi 2 mvzunu : 1 -
riv sndi ( ). mvzulara
,
.
beinci v altnc blmlrind mvafiq olaraq

8 -
.

3:

27


, .
,
. . 4-
.

onu .
. ,
. , hmi
z .

1.

.
- .

.
,
. -
.

.
.
()

()

()

()

()

()

()

()

()

()

()

()

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()

()

ilk nvbd 1 - -
( () - () ni) v ni y
.

28

3:

2.
1 -

1 - -
:




1 - - 3 .
konsepsiyalar
.
1 - 1997- 2004-
. 1 - - ni,elcd

.
21- ir.

2.1
1 - - :

, k

.
1 - ()
.

2.2

,
.
, .

haqqnda .


( )

3:

29

 i la ,
.
1 - - ,
:
()

()

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.

2.3 /-

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.
1 - - .
()

/-

()

/- , /-

()

,
- .

, /-
. /-
. , .
()

da n, n
n dildiyini

()

mvafiq /-
, /-

()

sbbinin detall , /-
hmin standartn vzin

()

1 - - :

30

()

()

, ,

()

3:

2.4
6- .
,
. - ,
,
:
()

()

, :
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()

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()

()

()

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3- .
1 - -
.

2.5
, ,
. ,

.

, , at
tdir ( , 12 ).
,
.
,
. - -
.

2.6 :
irkti $60,000 .
6
. , $10,000
.
, ,
6
. $10,000
3:

31


.
$(60,000 10,000) = $50,000, $40,000, $30,000 .
. , 6 .
, ,
. lik si $8,000
.
$50,000
, $8,000 .
, $50,000 . O, ($8,000)
.
,
.

sl

l mul olan sahibkar 1 $100

20 . , 17
, nin qiymti $150 olmaqla, . , 31
?
()

,
$60 .

()

, .

()

,
. : 3 $60 = $180.

()

, 31
-
; 3 $100 =
$300.

,
:
()

()

()

2.7

, , ,
( ) .

(1 - )
,
.

32

3:

 , uyun
.
,
(). ()
.

2.8 :
irkti 1- (m) $5 20
. $10 .
($200) ($100) ,
$100 .
18 , 20
,
- 2 .
, , bu . 18
.
$90 .
:

, artq
m 2
, . ,
2
( ),
(
) . ,
danacaq.
- .
,
.

3:

33

2.9

. .
()

()

2.10
.

.

.
,
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(1 - )

. ,
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. ,
(, 5%-
).
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-
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( ,
, t .);
.
- , ,
.

34

()

$2
, - $30,000 ,
buraxlm $20,000
. -
l $20,000 buraxlarsa, bu, olduqca hmiyytli
hesab olunar. , .

()

$50,000 , $55,000
, $5,000
. , ,
.

3:

?
()

()

()

()

. , .

()

. .

()

nin - . ri
, . ,
, hmin
.

2.11
vzldirilmnin digr BMHS-lr trfindn tlb olunmas v ya yol verilmsi kimi hallar istisna olmaqla, 1 -li BMUS-d aktiv v hdliklrin qarlql vzldirilmsin icaz verilmir.
.
()

dkd/ tdikd;

()

/ ,
olmadqda.

2.12
1 - -,
( - / ).
,
.
,
.

2.13
() q-

. ,
.

3:

35

 - ,
. ,
.
3 :
()

,
. ,
,
( $150) ($100), . ,
; $150
.

()

, .
, ,
. $1,200
$900
, , $900
. , $300
; -
.

()

v v ya digr aktiv ,
.

2.14 : Ehtiyatllq
ehtiyatllq .
()

1 205- 31
$100,000 . 31
i $15,000 . $6,000
cyin .
$6,000 .
205- ,yni
$100,000 , $6,000
.
-
$6,000 .

()

. , $1,000
.
(2/3 ) .

$
800
400
1,200

, ( t) . $800
, $200
.
$200 .
,
.
.

36

3:

()
$

:

1,000

400
600

()
$
800

200
600

2.15
.
,
ni .

, , . ,
, bu konsepsiya,
, , .

2.16

:
()

(5-
)

()

(6- )

s
. ,
, -
.
.
.
, . ,
.
Siyast
( ,
)

Sah
mumi

Aktivlr

t
-

-

3:

37

,

.

3. -

- . -
. :
 .
 M .
 M .
 P
.
 .
 :




( s),
, -

.
, blmlrdn .
:


.
.
,
. .

38

3:

3.1

b . ,
. myyn .
, ya , , . Hmin
, (,
.), ,
.
, ,
.
y.
M mhz .
, , :


namin irli srdy

.
.
(-,
.) ,
.

3.2
( s) ,
. is
.

3.2.1
:
()

- -
- .

()

-y -

.
3:

39

()

bu sah

()

- -

()

- -

()

()

- -
.

- s ox gman
ki, .
dir -
.
.
- ,
. - bu ,
.

3.2.2
i :
()

()

()

malik ,

()

) ) .
(
), , .
:
()

()

()

(
)

()

, , ,
.
(, ,
).

-
.
( )

40

3:

3.2.3

, 1- myyn mlumat
verilmidir. , , , , ,
.
.

.
,
. tdri
.

3.3
:
n
,
.
.
, :
()

,
.

()

- .

, , .

3.3.1 ,

,

.

.
()

()

: , /

()

: ( ,
).

.
3:

41

 ( ) ,

. ,
.
( )
,
. .

.
.

3.4
a dn biri 2- , digri 1- F
. :
()

m

a inin a

.

()

,
. ,
.

()

,
.

3.5

,
.
: , , ,
. 3.6- 3.15-
.

42

vvl . 3.6-
3.15-
, di.

3:

3.6
lr. ,

grkdi. ,
, onlar .

3.7
. ,

.
- .

(,
.) .
( .)
.
. yalnz
( , ald
). , .
, , .

3.8
, , ,
. mlumatlarn ks
rdi .
Htta mnasib hesab olunmasa bl, gr mlumat ox etibarszdrsa (qeyrimyyndirs), onun hesabatlara daxil edilmsi aldadc ola bilr. ,
kim.

3.9
, ks .
, , da . , , hm
d
un ilsinin .
- ,
. , d .

3:

43

3.10
,
.

3.11
, .
istifadilrin qrarna tsir etmk v onlarn qabaqcadan dnlm qrar vermlrin
rait yaratmaq mqsdi il hazrlanmdrsa, bu halda hmin hesabatlarn neytrallnn
itirildiyini hesab olunur.

3.12
- .
, . -
.

(k) , ehtiyatlar
,
.

3.13
nn s onlar
baxmnda .
.

3.14

:
()

, ;

()

,
.

,
.
.

.

44

3:

 - q () .
, .

.

3.15

3.15.1
, , .
. ,
, onu
.
, ,
hmin artq . ,
.

3.15.2
, , . ,

. , :
;
da . - ,
.

3.15.3

gli,
.
. 4-
, .
- nzriniz
atdrdq. .

3:

45

3.16
i digr
.
()

()

, i y ,
.

()

.

()

, .

()

lri
()

, ,
,
.

()

, s ,
,
.

()

, ksriyytin 1- .
.

46

, , ,
.
3:

3.17

(
) .
mas , ,
.

3.18

u,
.

3.19

. :
()

()

( ) .

,
- .
. ,
.
, $100,000 , $10,000
. 10%-.
, onu $10,000 (10%
$100,000). , .

:
()

()

()

()

()

()

()

3:

47


()

: -t .

()

: -m .

()

: -m
() .

()

: -m .

()

: -m .

()

: -
()
.

()

. ,
.

-y
.

4.

.
.
M duunu
, , . ,
, .

48

,
. .

3:

4.1
- . ,
?

vvl
?

,
.
.
, .
, - ,
. , ()
. ,
o, .
, -
.
, , l d
. .
()

. ,

. zaman b
, ? sualla
qarlaarq.

()

, , . ,

(htta ).

()

, ,
,
.

()

, ,
. ,
,
. ,
(5-
).

4.2

z .

3:

49

hans ?

, mtlr ,
, .
, , . ,
, -
.
. ,
-
(,
),
- .
? .
, .
, hmin
. ,
. ,
- .
, ,
, ()
.
, ,
. , ,
, l .
-
.
.

50

()

. ,
.

()

,
.

()

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

3:

5.

.
, :





5.1
( ,
) ,
. ,
. A
.

, , .

.

5.2

.

:
$15,000 . -
. $20,000
.
: $15,000
: $20,000

3:

51

5.3

vziyyt
gtiri .
:
$5,000
. $10,000 .
?
= $10,000 $5,000= $5,000

5.4

.

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$4,000 .
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= $4,000 8
= $32,000

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52

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1999- $500,000 ,
. 1966- $100,000 1999- $500,000
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56

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()

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1.3.7
2.3.7
8.3.7
19.3.7
23.3.7
28.3.7

$
12.00
10.00
16.00
5.00
11.50
54.50

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5,000

$
5,000

5,000

$
3,500

$
2,000

$
10,000
2,500

$
2,500

$
2,500

$
100

$
1,900

$
1,500

1.2

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114

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118

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119

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120

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122

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6:

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.
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2,000

1,000

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()

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$8,000

$3,000

() ?

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$8,000

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()

= 5,000 + 2,000 + 1,000

= 8,000

()

=
= (5,000 + 2,000 + 1,000) 3,000
= 5,000

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124

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$690 , $600
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130

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131

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DV ZR KREDTOR BORCU

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$3,500 .
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132

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133

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134

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$75.00

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$65.22

7: ( )

$575.00
$575.00
$575.00

$500.00

$500.00

$65.22

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........................................ $................

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135

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$60
$460

Xaric , satdan ylan DV-dir, daxil olan DV is m

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136

7: ( )

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8: -

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204- - . 30
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(20,000 ). 30 -
$2 10,000 .
. ?

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$60,000 $100,000
.
20,000 onlarn
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.

138

8: -

1.3
, 1 205- 30
206- . .
$95,000 40,000 . ,
45,000 $230,000 . 30 206- $12,000 5,000 .
?

, - 10,000
40,000 . , 45,000 ,
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, 45,000 -
.
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10,000 40,000
-
5,000 .

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8: -

139

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$60,000 . 206- $50,000
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$80,000 . 31 206- $12,500 .
.


31 206-c

140

8: -

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. $2,000 .
$162,100 .
$2,500 , $56,000
. $20,000
. - $15,400
.

30 206-
.

8: -

141



30 206-c

1.8

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, $350 .
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142

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. 31 206- $2,100
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( ) $7,600
. $81,400 .

31 206-
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31 206-c

- $5,900 ,
$1,700 -
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207- hans :

207- , 31 207- -
, 1 207- -

207- , 31 207- -
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143

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144

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.

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4.2
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8: -

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151

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152

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$250 12
$400 8
$200 6
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$150 12
$400 25

, 1- 2-
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8: -

157

158

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159

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.

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5.4.1
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160

8: -

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8: -

161

5.4.3
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5.4.4

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162

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8: -

163


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167

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168

8: -

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9:

169

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.

170

9:

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171

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172

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174

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.

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$17,000 .

2.4
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2.5
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175




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176

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.
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9:

177

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:

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$60,000
$7,000 .
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( $20,000 10%-= $2,000).
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3.4

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178

9:

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4 , .
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= $6,000

1 201- 12 ,
9 . 201-
:

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, $10,000 .
3 $2,160 .

( ) 40%
. ( 40% ,
).
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:

9:

179

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.
1, 2 3- , ,
$4,000, $2,400 $1,440 .
,
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$2,000 .

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()

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(35% )

180

()

,
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3.9 :
1.1.201- $100,000 .
5
40% . 1.1.203-
.
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3.10
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9:

181

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1 201- $100,000 .
20 . 5
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$60,000
.
5% .
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5 $25,000 ,
$75,000 , $15,000
. $15,000 5- ( )
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15 $60,000
. 6- , 20-
:

182

9:

3.12



,
.
$12,000 .
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, $12,000
25%- $3,000 .
in n
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$3,000 ,
$(12,000-6,000) = $6,000 .
,
( $6,000 )
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$1,200

(),

3.13

( )
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.
$600 . , $600

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,
.

9:

183

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3.14

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184

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3.15 :
1 206-
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. , $2,500
. , 28 207, 208 209- ,

.

9:

185

,
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.

(16,000 13,500 =
2,500). ,o,
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186

9:

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208-

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16,000

16,000

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9,000

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11,500

7,000

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1 206 28 207- (9 )

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$1,500

9:

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31.12.2- $48,000

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31.12.3- $47,000

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31.12.4- $46,000

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31.12.5- $45,000

onun d :

9:

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192

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20% . , $70,000 .
$30,000 $19,000 .
hesablar hazrlayn.

194

9:

5.7 :
, , $19,000 ,
$60,000 v $19,000 mbli yeni
qiymtindn xlmdr. Baqa szl, yeni dzgahn qiymtinin dnilmsinin bir hisssi
kimi khn dzgah $19,000 mblind thvil verilmidir.
hesablara hans ?

$(41,000 + 19,000) = $60,000

.
9:

195

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.
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hesablarn hazrlayn

196

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, $4,000 .

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()

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9:

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, $200,000 .
.

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31 m 201- :

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: 25%

31 m 201-
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9:

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31 201-ci

31 201-ci

208

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126,600
42,700
(24,000)
145,300
30,000
36,000
211,300

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210

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9:

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212

9:

10

1.

2.

- i

Qeyri-maddi aktivlr uzunmddtli aktivlr daxildir. Onlarn ld edilmsi n

myyn pul vsaitlri srf olunduuna gr mssis n hmiyyt ksb
edirlr, lakin fiziki chtdn mvcud olmurlar. Bu cr qeyri-maddi aktivlrin n
hmiyytlisi tdqiqat v txir salnm tcrb-konstruktor ilri zr
msrflrdir.
Bir ox irktlrd, xsusil qida, drman v ya yksk texnoloji mhsullar kimi
elmi mhsullarn istehsal il mul olan irktlrd tdqiqat v tcrbkonstruktor ilri zr msrflr olduqca hmiyytlidir. Tdqiqat v tcrbkonstruktor ilrin kiln msrflr byk mbld olduqda, onlarn frqli
yanamalarla uota alnmas mssisnin mnftin v maliyy vziyyti
haqqnda hesabatna ciddi tsir gstr bilr. Bu sbbdn qeyd edilnlrl bal
uot qaydalar standartladrlb v bu fsild mzakir olunur.

10: -

213

mtahan zr tlimat
Tdqiqat v tcrb-konstruktor ilri zr msrflrin hesablanmas bard sualn imtahana
daxil edilmsi ehtimal bykdr. Verilmi vziyytd Beynlxalq Mhasibat Uotu
Standartnn ttbiqini tlb edn suallara hazr olmalsnz.

1 Qeyri-maddi aktivlr
1.1 Qeyri-maddi aktivlr
Qeyri-maddi aktivlr dedikd, hrfi mnada toxunula bilinmyn aktivlr nzrd tutulur.
Bu baxmdan, onlar fiziki chtdn mvcud olan maddi aktivlrdn (tikili v avadanlq)
frqlnirlr. Qeyri-maddi aktivlr qudvil (19-cu Fsild nzrdn keirilckdir), intellektual
hquqlar (msln: patent, istifad v mllif hquqlar) v tdqiqat v tcrb-konstruktor
ilri zr msrflr daxildir.

1.2 Qeyri-maddi aktivlrin mhasibat uotu

Qeyri-maddi aktivlr adtn maliyy hesabatlarnda kapitalladrlr v amortizasiya edilir.
Amortizasiya aktivlrin dyrinin onlarn faydal istifad mddti rzind (hesablama
konsepsiyasna sasn) silinmsi mqsdi il hesablanlr.

1.3 Misal: Patent

Mssis $50,000 mblind patent satn alr. O, patenti 10 il mddtind istifad etmyi v
bu mddtin sonunda patentin he bir dyr malik olmayacan gzlyir. Amortizasiyann
hesablanmas maddi aktivlr n olduu qaydada hesablanr:
-

Bu halda, illik amortizasiya ayrmalar $5,000 mblind olacaqdr (50,000/10).

2 Tdqiqat v tcrb-konstruktor ilri

zr msrflr

Tdqiqat ilri zr msrflr ba verdiklri dvrd xrc kimi silinmlidir.

Tcrb-konstruktor ilri zr msrflr d adtn xrc silinir. Lakin 38 -li
BMUS-nin meyarlar tmin edilrs, tcrb-konstruktor ilri zr msrflr
qeyri-maddi aktiv kimi kapitalladrla bilr. gr qeyri-maddi aktiv mhdud
faydal istifad mddtin malikdirs, hmin aktiv bu mddt rzind amortizasiya edilmlidir.

214

10:

2.1 Tdqiqat v tcrb-konstruktor ilrin

giri
Nhng irktlr tdqiqat v tcrb-konstruktor ilrin klli miqdarda pul xrcly bilrlr.
Aydndr ki, bu mqsdl srf ediln mbllr pul vsaiti hesabna kredit, tdqiqat v tcrbkonstruktor ilri zr msrflr hesabna is debet kimi yazlmaldr. Burada problem hesabat
tarixind tdqiqat v tcrb-konstruktor ilri hesabndak debet qalnn nec uota alnmas
il baldr.
Burada iki mmkn hal vardr.
(a)

Debet qal xrc maddsi kimi tsnif edil v mnft v zrr haqqnda hesabata
krl bilr. Bu, msrfin silinmsi adlandrlr. Bu sul bel msrflrin icar v ya
mvacib xrclri kimi xrc maddsi olmas v bu sbbdn, burada mhasibat uotunun
eyni qaydada aparlmal olduu fikrin saslanr.

(b)

Debet qal aktiv kimi tsnif edil v maliyy vziyyti haqqnda hesabata daxil edil
bilr. Buna msrfin kapitalladrlmas, nvbti dvr keirilmsi v ya txir
salnmas deyilir. Bu sul hesablama prinsipin saslanr. gr tdqiqat v tcrbkonstruktor ilrinin nticsind glck dvrlrd glir gtirck mhsullar yaranrsa,
bu msrflrin d glck dvrlrin mnfti il zldirilmsi n onlar glck
hesabat dvrlrin keirilmlidir.

Buna gr d tdqiqat v tcrb-konstruktor msrflri il bal sas msl onlarn

mhasibat uotunda xrc kimi tannmas v ya aktiv kimi kapitalladrlmasdr. Bu msl
Qeyri-maddi aktivlr adl 38 -li BMUS il tnzimlnir.
38 -li BMUS 1998-ci ilin sentyabr aynda Tdqiqat v tcrb-konstruktor msrflri adl
9 -li BMUS-ni vz etmk mqsdil nr edilmidir. 2004-c ilin mart aynda ona yenidn
dzlilr edilmidir.

2.2 sas anlaylar

Standartda aadak asas anlaylar tqdim olunmudur.

Qeyri-maddi aktiv fiziki substansiyaya malik olmayan, myyn edil biln

qeyri-monetar aktivdir. Aktivlr aadak tlblr cavab vermlidirlr.

kemid ba vern hadislr nticsind mssis trfindn idar

olunmal; v

mssis ondan glckd iqtisadi smr ld edcyini gman

etmlidir
Tdqiqat - yeni elmi v texniki bilik v anlay ld etmk mqsdil aparlan
ilkin v planladrlm aradrmadr.
Tcrb-konstruktor ilri - kommersiya istehsalat v ya istifadsi
balanmamdan vvl tdqiqat tapntlarnn v digr biliklrin yeni v ya
sasl drcd tkmilldirilmi materiallar, avadanlqlar, mhsullar, proseslr,
sistemlr v xidmtlrin istehsal planna v ya dizaynna ttbiqidir.
Amortizasiya - qeyri-maddi aktivin amortizasiya oluna biln dyrinin onun
faydal istifad mddti rzind sistematik kild bldrlmsidir. Amortizasiya dvr v amortizasiya metodu hr maliyy ilinin sonunda nzrdn
keirilmlidir.
Amortizasiya oluna biln dyr aktivin ilkin dyri v ya digr vzedici
mbl xlsn aktivin son qalq dyridir.
Faydal istifad mddti:
10: -

215

(a)

aktivin mssis trfindn istifad edilmsi n yararl olan

mddtdir; v ya

(b)

mssisnin aktivdn ld edilmsi gzlniln mhsul v ya analoji

vahidlrin saydr.
38 -li BMUS (dzli edilmi)

Bu triflrin nisbtn asan baa dlmsin baxmayaraq, praktikada tdqiqat v tcrbkonstruktor ilrin aid olan faliyytlri myyn etmk el d asan deyildir v bu zaman
kateqoriyalar zr tsnifat aparmaq tin ola bilr. Myyn etm, sasn, kommersiya
faliyytinin nvndn, hyata keiriln layihlrdn v onun tkilindn asldr.
Standartda tdqiqat v ya tcrb-konstruktor ilrin aid edil biln v ya onlara yaxn
olmasna baxmayaraq, bunlardan he birin aid edilmyn faliyytlrin nmunlri
gstrilmidir.

Tdqiqat ilrin aiddir:

Yeni bilik ld etmk mqsdi il grln faliyytlr
Tdqiqat nticlri v digr biliklrin ttbiqi n aradrmalar
Myyn mhsul v ya prosesin alternativlrini myynldirmk n aradrmalar
Mmkn olan yeni v ya tkmilldirilmi mhsul v ya proses alternativlrinin
formaladrlmas v dizayn

Tcrb-konstruktor ilrin aiddir:

stehsalatdan nc maket v modellrin dizayn, yaradlmas v sna
Yeni texnologiya il bal alt, vasit, qlib v cihazlarn dizayn
Kommersiya istehsalat n iqtisadi chtdn tsdiq olunma miqyasnda olmayan
tcrb avadanlqlarnn dizayn, yaradlmas v snaqdan keirilmsi
Yeni/tkmilldirilmi materiallar n seilmi alternativlrin dizayn, yaradlmas
v snaqdan keirilmsi

2.3 Tdqiqat v tcrb-konstruktor

msrflrinin komponentlri
Tdqiqat v tcrb-konstruktor msrflrin onlarla birbaa bal olan btn msrflr v ya
mntiqi olaraq onlara aid ola biln msrflr daxildir.
Standartda, uyun hallarda tdqiqat v tcrb-konstruktor msrflrin aid edil biln
msrflr qeyd olunmudur (qeyd etmk lazmdr ki, bura sat msrflri daxil deyildir):

216

Tdqiqat v tcrb-konstruktor faliyytin clb olunmu ii heytinin maa, mvacib

v digr xrclri

Tdqiqat v tcrb-konstruktor faliyytind istifad olunmu material v xidmtlrl

bal msrflr

Tdqiqat v tcrb-konstruktor faliyytind istifad olunmu torpaq, tikili v

avadanlqlarn amortizasiyasnn onlardan istifad drcsin uyun olan hisssi

Tdqiqat v tcrb-konstruktor faliyytin aid, inzibati xrclrdn baqa, qaim

msrflri; bu msrflr qaim msrflrinin mal-material ehtiyatlarna bldrldy
kimi bldrlmlidir (Mal-material ehtiyatlar adl 2 -li BMUS-y baxn).

Patent v lisenziyalarn amortizasiyasnn tdqiqat v tcrb-konstruktor ilrind

istifad olunan drcsi kimi digr msrflr.
10:

2.4 Tdqiqat v tcrb-konstruktor

msrflrinin tannmas
Tdqiqat v tcrb-konstruktor msrflri il onlardan ld edilmsi gzlniln iqtisadi
smr arasndak laq bu msrflrin mxtlif dvrlr nec bldrlmsini
myynldirir. Bu msrflrin glckd irkt n iqtisadi smr gtirmsi ehtimal
yalnz byk olduu v bu msrflrin etibarl kild hesablanmas mmkn olduu hallarda, onlar aktiv kimi tanna bilrlr.
(a)

Tdqiqat msrflri onlardan ld oluna bilinck smrnin qeyri-myyn olduu

n yarand dvrd xrc kimi tannmaldr.

(b)

Tcrb-konstruktor ilri tdqiqat mrhlsindn daha tkmildir v buna gr d

glck iqtisadi smrnin ehtimaln myyn etmk mmkndr. Bunu myyn
etmk mmkn olduu halda, tcrb-konstruktor msrflri sonrak dvr aktiv kimi
keirilmlidir.

2.4.1 Tdqiqat msrflri

Tdqiqat msrflri yarand dvrd xrc kimi tannmaldr. Sonrak dvrd bu msrflr
aktiv kimi tannmamaldr.

2.4.2 Tcrb-konstruktor msrflri

Vziyytdn asl olaraq, tcrb-konstruktor msrflrin mxtlif cr yanalr. Aktivlrin
tannmas n aada qeyd olunmu meyarlar tmin edilmdiyi btn hallarda tcrbkonstruktor msrflri yarand dvrd xrc kimi tannmaldr. lkin olaraq xrc kimi tannm
tcrb-konstruktor msrflri sonradan aktiv kimi tanna bilmzlr.
Mssis tcrb-konstruktor msrflrini yalnz aadaklarn hamsnn tmin edildiyi halda
aktiv kimi tanmaldr. Meyarlar tmin edildiyi halda, tcrb-konstruktor msrflri
kapitalladrlmaldr:

stifady v ya sata yararl ola bilck qeyri-maddi aktivin hazrlanmas n texniki

imkanlarn mvcudluu

Qeyri-maddi aktivin hazrlanmasn baa atdrmaq v ondan istifad etmk v ya

satmaq niyytinin mvcud olmas

Qeyri-maddi aktivdn istifad etmk v ya onu satmaq bacarnn olmas

Qeyri-maddi aktivin ehtimal olunan glck iqtisadi smrlrinin nec ld edilcyi.

irkt, digr faktorlarla yana, qeyri-maddi aktivdn yaranan mhsullar n bazarn
mvcud olmasn v ya aktivin irkt daxilind istifad olunduu halda, onun
faydalln nmayi etdirmlidir.

Tcrb-konstruktor ilrini baa atdrmaq, qeyri-maddi aktivi satmaq v ya istifad

etmk n lazm olan texniki, maliyy v digr resurslarn mvcudluu.

Aktivin hazrlanmas dvr rzind ona aid olan msrflrin etibarl kild llmsi.

Burada, hminin, aktivin qalq dyri v onun brpa olunmas haqqnda vacib bir mqam
vardr. Layihnin aktiv kimi tannm tcrb-konstruktor ilri zr msrflri bu layihdn
ld edilmsi gzlniln glck iqtisadi smrlrdn (sonrak tcrb-konstruktor msrflri,
mvafiq istehsalat msrflri v mhsulun marketinqi il birbaa bal olan sat v inzibati
msrflri xdqdan sonra) artq olmamaldr.
10: -

217

2.5 Tcrb-konstruktor msrflrinin

amortizasiyas
Aktiv kimi kapitalladrldqdan sonra tcrb-konstruktor msrflri mvafiq glir v qnat
olunmu msrflrl zldirilmk n amortizasiya olunmal v xrc kimi tannmaldr.
Mvafiq iqtisadi smrlrin tannma sxemini ks etdirmk n bu, sistematik kild hyata
keirilmlidir.
Tcrb-konstruktor ilrinin xarakterini nzr alaraq, ld olunmu iqtisadi smrnin aktiv
kimi tannm msrflrl birbaa olaraq zldirilmsinin mmknly ehtimal azdr. irkt
aadaklardan birini nzr almaldr:
(a)

Mhsulun/prosesin satndan v ya istifadsindn ld olunan glir v ya digr

smrlr

(b)

Mhsulun/prosesin satlmas v ya istifad olunmas gzlniln mddt

gr smr ld etmk sxemini etibarl kild myyn etmk mmkn

deyildirs, dz xtt metodundan istifad olunmaldr.
Amortizasiya aktivin istifad n yararl olduu zaman balayr.
gr qeyri-maddi aktivin qeyri-myyn faydal istifad mddtin malik olduu gman
edilirs, o, amortizasiya olunmamaldr, lakin hr ilin sonunda onun dyrdn dbdmdiyi yoxlanlmaldr.

2.6 Tcrb-konstruktor msrflrinin

dyrdn dmsi
Btn aktivlrd olduu kimi, bu nv aktivlrin d dyrdn dmsi (aktivin dyrinin
azalmas) ehtimal vardr. Lakin digr aktivlrdn frqli olaraq, qeyri-maddi aktivlrd
dyrdn dm ehtimal daha bykdr. Tcrb-konstruktor msrflrinin silinmsi
(mvafiq istehsalat msrflrin aid edilmi sonrak tcrb-konstruktor msrflri v
mhsulun marketinqi il birbaa bal olan sat v inzibati msrflrl birlikd gtrln)
amortizasiya olunmam qaln, aktivin glck iqtisadi smrsindn brpa olunmas
ehtimal olmayana qdr davam etmlidir.

2.7 Aqlanma
Standartda qeyri-maddi aktivlr n kifayt qdr geni aqlamalar tlb olunur. Maliyy
hesabatlarnda qeyri-maddi aktivlr n ttbiq olunan mhasibat uotu siyasti
aqlanmaldr.
Qeyri-maddi aktivlrin hr bir sinfi n (tcrb-konstruktor msrflri daxil olmaqla)
aadak aqlamalar tlb olunur:

218

stifad olunmu amortizasiya metodu

Aktivin faydal istifad mddti v ya istifad olunmu amortizasiya drcsi

Dvrn vvlind v sonunda mcmu balans dyri, ylm amortizasiya v ylm

dyrdn dm zrrlri

Dvrn vvlin v sonuna olan balans dyrinin zldirilmsi (lavlr, silinmlr,

yenidnqiymtlndirmlr, dyrdn dm zrrlri, dyrdn dm zrrlrinin
lv edilmsi, dvr zr amortizasiya xrci, valyuta mbadilsi zr xalis frqlr, digr
hrktlr)
10:

Daxili imkanlar hesabna yaradlm qeyri-maddi aktivlrin balans dyri.

Y irkti mebel snayesi n yeni materiallarn v istehsalat proseslrinin tkmilldirilmsi

il mul olan tdqiqat irktidir. irkt mxtlif istehsallardan, onlarn Y irktinin
patentldirilmi material v proseslrindn istifad etmk hquqlarna gr, dnilr alr.
30 Sentyabr 20X5-ci il tarixin olan tdqiqat v tcrb-konstruktor msrflri aadak kimi
thlil oluna bilr.
$
Hal-hazrda davam edn tdqiqat layihlri zr msrflr
vvlki illrd kapitalladrlm tcrb-konstruktor
msrflrinin amortizasiyas

1,420,000
240,000

l rzind balanm yeni layihlr:

280,000

Layih A
Yeni odadavaml material. Bu materialn yaradlmas zr msrflrin
$800,000 tkil etmsi gzlnilir. bitndn sonra ld edilmsi gzlniln
glir $2,000,000 mblinddir. Bu glir, ox gman ki, 2006-c ilin sonunda
ld olunacaqdr.
Layih B
Yeni tez quruyan rng. in sona atdrlmas n nzrd tutulmu cmi
msrflr $3,000,000 mblind qiymtlndirilir. Glck glirlrin $5,000,000
mblini kemsi ehtimal olunur. Tdqiqat iinin baa atdrlmas n xarici
mnblrdn maliyy vsaitinin ld olunmas tlb olunduuna gr, iin baa
atdrlmas tarixi qeyri-myyndir.

150,000

Layih C
110,000
Aerokosmik snayed tzc yaradlm yeni yapdrc materialn aradrlmas.
gr onun effektiv olmas sbuta yetirilrs, Y irkti hmiyytli drcd
mnft ld ed bilr, nki bu material mvcud yapdrc materiallarn
yerin istifad olunacaq.
2,200,000
irktin siyastin sasn, 38 -li BMUS icaz verdiyi btn hallarda tcrb-konstruktor
msrflri kapitalladrlr.
Hr layihnin A, B v C-nin Y irktinin mnft v zrr haqqnda hesabatnda v
hminin maliyy vziyyti haqqnda hesabatnda nec gstrilcyini izah edin.
Hr bir halda tklifinizi Qeyri maddi aktivlr adl 38 -li BMUS-y sasn izah edin v uyun
olduu halda, mhasibat uotunun sas frziyylri olan faliyytin fasilsizliyi, hesablama v
ehtiyatllq konsepsiyalarna saslann.

Layih A
Bu layih 38 -li BMUS-nin tcrb-konstruktor msrflrinin aktiv kimi tannmas n
qoyduu meyarlar tmin edir. Bunlar aadak kimidir:
(a)

Mhsul v ya proses aydn kild myyn olunur v onlara kiln msrflr ayrca
myyn oluna v etibarl ll bilr.

(b)

Mhsul v ya prosesin texniki yararll nmayi oluna bilr.

(c)

Mssis mhsul v ya prosesi istehsal etmk v satmaq niyytinddir v onun bunu

etmk bacar var.
10: -

219

()

Mhsul v ya proses n bazarn mvcud olmas v ya gr o, satlmayaraq irkt

daxilind istifad olunacaqsa, onun irkt n yararll gstril bilr.

(d)

Layihni bitirmk v onu satmaq v ya mhsul v ya prosesi istifad etmk n

adekvat resurslar mvcuddur v ya resurslarn ld oluna bilmsi nmayi oluna bilr.

Faliyytin fasilsizliyi frziyysin cavab vern irktd tcrb-konstruktor msrflrinin

kapitalladrlmas onlarn glckd yaradaca gzlniln mnft il zldirmk n
hesablanmdr.
Buna gr d hmin tarix qdr kilmi $280,000 msrf tcrb-konstruktor ilri zr
msrflr hesabndan kapitalladrlm tcrb-konstruktor msrflrin krlmli v
glirlr ld olunana qdr maliyy hesabatlarnda gstrilmlidir; onlar bu glirlr il
zldirilmlidir.
Layih B
Yuxarda mzakir olunmu v msrflrin kapitalladrlmasna icaz vern meyarn oxunu
tmin etidiyin baxmayaraq, o, layihni bitirmk n mvafiq resurslarn mvcudluu v
ya onlar nmayi etdirmk imkan tlbini tmin etmir.
Buna gr d ehtiyatllq prinsipin sasn, bu msrflri xrc silmk mqsduygun olard.
Maliyy resurlar ld edildikdn sonra vziyyt yenidn qiymtlndiril v bu glck
msrflr kapitalladrla bilr.
Layih C
38 -li BMUS-y sasn, bu, tdqiqat layihsidir, baqa szl, yeni elmi v texniki bilik v
anlay ld etmk mqsdil aparlan ilkin v planladrlm aradrmadr.
Onun mvffqiyyt qazanaca v ya iqtisadi smrliliyi n he bir minlik yoxdur v
buna gr d o, tcrb-konstruktor layihsi kimi nzr alna bilmz. Ona gr d, 38 -li
BMUS bel msrflri yarand dvrd xrc silmyi tlb edir.

vvlki sualdak tcrb-konstruktor msrflrinin Y irktinin hesablarnda nec

aqlanacan gstrin. lin vvlin kapitalladrlm tcrb-konstruktor ilri zr
msrflrin $1,480,000, ylm amortizasiyann is $240,000 olmasn hesab edin.
(a)

Mnft v zrr haqqnda hesabat

(b)

Maliyy vziyyti haqqnda hesabat

(c)

Hesabatlarn qeydlri

(a)

MNFT V ZRR HAQQINDA HESABAT (IXARI)

$
Tdqiqat msrflri (Layih C + 1,420,000)

(b)

1,530,000

Tcrb-konstruktor ilri zr msrflr (Layih B)

150,000

Kapitalladrlm tcrb-konstruktor msrflrinin amortizasiyas

240,000

MALYY VZYYT HAQQINDA HESABAT (IXARI)

$
Uzunmddtli aktivlr
Qeyri-maddi aktivlr
Txir salnm tcrb-konstruktor ilri zr msrflr

(c)

220

HESABATLARIN QEYDLR

10:

1,280,000

Txir salnm tcrb-konstruktor ilri zr msrflr

$
lkin dyr
Dvrn vvlin qalq

1,480,000

l rzind lavlr (Layih A )

280,000
1,760,000

Dvrn sonuna qalq

Amortizasiya
Dvrn vvlin qalq

240,000

l rzind dyiiklik

240,000

Dvrn sonuna qalq

480,000

30 sentyabr 20X5-ci il tarixin xalis balans dyri

1,280,000

30 sentyabr 20X4-c il tarixin xalis balans dyri

1,240,000

Qeyri-maddi aktivlr zr suallar imtahanda tez-tez qarya xr.

Tdqiqat msrflri daim yarand dvrd xrc silinmlidir.

Tcrb-konstruktor ilri zr msrflr d, adtn, xrc silinir. Lakin 38 -li
BMUS trfindn gstrilmi meyarlar tmin edildikd tcrb-konstruktor ilri
zr msrflr qeyri-maddi aktivlr kimi kapitalladrla bilr. gr onun mhdud
istifad mddti varsa, o, hmin mddt rzind amortizasiya olunmaldr.

Tdqiqat msrflri n tlb olunan uot qaydas necdir?

A

Yarand dvrd xrc kimi silmk

Kapitalladrmaq v aktiv kimi nvbti dvr keirmk

Aadaklardan hans qeyri-maddi aktivdir?

A

Torpaq

Patentlr

Binalar

Furqon

Tdqiqat msrflri yeni mhsullarn istehsal n biliklrin ttbiqi zaman yaranr.

Bu ifad

Dzdr

Shvdir

XY irktinin tcrb-konstruktor ilri zr msrflri $500,000 tkil edir. Onun

siyastin sasn, tcrb-konstruktor msrflri illik 2% drcsi il amortizasiya
edilmlidir. lin vvlin ylm amortizasiya $20,000 mblinddir. Mnft v zrr
haqqnda hesabatda il n gstrilmli amortizasiya xrci n qdrdir?
A

$10,000

$400
10: -

221

$20,000

$9,600

4-c msld tqdim olunmu mlumatdan istifad etmkl, maliyy vziyyti

haqqnda hesabatda tcrb-konstruktor msrflri zr gstrilmli mbl n
qdrdir?
A

$500,000

$480,000

$470,000

$490,000

Tdqiqat msrflri hmi yarand dvrd xrc silinmlidir.

Btn digrlri maddi aktivlrdir.

Shvdir. Bu, tcrb-konstruktor ilri zr msrflrin trifidir.

2% $500,000 = $10,000.

lin vvlin txir salnm tcrb-konstruktor msrflri $480,000

mblinddir ($500,000 ilkin dyr ylm amortizasiya $20,000), daha
sonra $10,000 mblind illik amortizasiya xlmaqla ilin sonuna olan
mbl $470,000 alnr.

222

Nmr

Sviyy

Bal

Vaxt

S18

mtahan

2 dq

10:

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.
.

11:

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1 . 207- 6
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ni malyq. $20,000
. , 6
,
$10,000 .

y , onlar
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.
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224

11:

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1 28 207- 31
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, $24 , $36
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1.3 :
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. , 31 202- .
- .

31 202- ?

11:

225


202- - $14,060.55 , :
-
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( ) :

1.4 :
1 204- 20 .
$20,000 , . ( )
:

31 204- ?

$25,000 .
$20,000 . , , (
) n,
205- . 204-
:

aadak kimi olacaq:

226

11:

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11:

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203- .

.
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$12,000 . 206- ,
$13,200 , 10% .
1 206- , $8,400
.
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31 206-
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206-
205-
(8 x $1,000)
206- 8
(8 x $1,100 x
11 )

228

11:

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8,000
96,800

 ald ( , ,

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()

3,500
108,300

31 206-
( ,
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1.6 :
1
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, 28 208-
.

28 208-
1 31 208- . 1 207-
, 28 208- 9
. 28 208- $175 (3/12 $700)

.
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$150 (3/12 $600) .

11:

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:
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1 204- 6
- .

- .
()

31 204-
() / () .

()

31 205-
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.

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31 204-

1 204- -

**

1 204- -
31 204- , 2
($1,400).

230

11:

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31 a 205-

31 205- 2 ($1,800) .
1 204 31 205-

1.7 :
1 206- .
$12,000
( 31 206- ).
31 .
31 206- (31
11:

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($2,000). , 31 207-
.
31 206-
8 (-, ) ,
$8,000 .
:

2.21
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$2000 .
( ) .

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207- .

232

11:

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1.8 :
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$180 . , 1
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.
30 206- zr
. 10/12
( 10/12 $180 = $150). ( 2/12
$180 = $30).
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.

11:

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:

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30.9.8 , - $13,000 .

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31 208-
$6,000 .

()

30 209- $12,000
- .

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30 208-ci

11:

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qalq

$13,000
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$500 . 31 207-
- $900 . 31 206-

?

$14,000

$14,100

$13,900

$14,400

31 209- $1,000
, 31 208-
?

$250

$750

$500
?

e:

$500

$500

$500

$500

-
,
11:

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:

3/12 $1,000 = $250

238

11:

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1.

2.

3.

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12:

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baqa olsa da ,
.

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. (,

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1.3

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:

12:

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$300,000 ( ) $6,000

242

12:

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, 30 205-
$50,000 .

edil . 30
205- $50,000
.
5%- ( la )
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12:

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$50,000 5%- = $2,500
. , $50,000
, $47,500 .
()

$2,500
.

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2.1 :

. , 1
201- .
(m
$200 ,
).

:

244

12:


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.


31

*1 201- ,
. 31 201-
$40,000 2%- = $1,000 . ,
$1,000 . 31 202- $50,000
2%- = $1,250 . , 201- $250
. 31 203- 3% $30,000 =
$900 . , 202- $350 .

, .

.

12:

245

Nyubigin Tuls

.

1 205-ci

:
()

$10,000 .

()

- $5,450 .

()

$27,250 di.

()

31 206- $3,250 ,
$250 .

()

2%- .

()

r .

()

in $6,000
.

()

1 205- .
$40 .

31 206- , ,
-
. , .
31 206-
.

246

12:


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()

( , ,
) (
) .

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$3,000 2%- = $60.

,

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31 206- :
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.

12:

247

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. 30 206- .
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$44,000 .

()

( ) $49,000 .
12:

249

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$180 $420
. .

.
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3.3
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2%- . , ,
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1%-
.
.
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. , 5%- .
31 202 31 203-

?

31 202-

= 1% $28,000
= $280

12:

251

31 203-
.

.
, (202- $27,720, 203- $38,000).

.

,
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1%-
. .

252

12:


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12:

253


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$(342 304) = $38 .

()

$(342 214) = $128 .

()

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254

12:

$5,000 .
$120,000 . 5%-
,
?

$5,000

$11,000

$6,000

$10,750

2%- .
$200,000
$2,000 .
?

$4,000

$4,000

$2,000

$2,000

,
?

e:

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12:

255

$5,000 + (5% 120,000)

$200,000 2%- = $4,000.

$2,000 .

E ()

256

12:

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1.

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(37 - )
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13: ,

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37 - - .

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n lmsini (xarlmasn) tlb edn .

(37 - )

.
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.
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258

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13: ,

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, 31 207- .
$50,000
.
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()

31 208-

()

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$10,000

( ) $10,000

$
:
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10,000

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$40,000

( ) $40,000

, $10,000
.

$
:
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$

(10,000 + 40,000)

50,000

13: ,

259

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, 30 209- $750,000
. 30 a 208- .


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: 5% $500,000 ($25,000).

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30 200- ,
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31 209-
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,
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13: ,

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,
.

$10,000 .
,
. - $5,000 .
?

264

13: ,

, $2,000
,
:

$10,000

$5,000

$15,000

$12,000

$50,000 .
$45,000
.
?

$5,000

$50,000

$5,000

$45,000

$5,000

$50,000

$5,000

$45,000

.
:

- $5,000
.
$10,000 $2,000
.

13: ,

265

. $5,000 e,
$5,000 . ,
.
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. .

266

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1.

2.

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$123, $321 ,
$198 .
.
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.
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268

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e, . e
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14:

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: $1,000 ,
, 5% li.

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2.3
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270

14:

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: 1 2006

()

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()

- : $2,000

()

: 4%

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30 $2,000 ,

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$1920 ($2,000 4%).

, $80 30
r qdr
.
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$2,000 $1,920 yc. ($80) aadak
:
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- $2,000
. $2,000 - , ,
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.

,
mvcud deyil.

$200
10 . , 10% 14
, 5% . :
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()

()

$200 ($200 10 10%)

()

$90 ($200 10 90% 5%)

14:

271

2.5

.
, .

2.6 :
$5,000 . 60
, - 10
, 2% .
$5,000 - .
-
b . , -
, $5,000 .
, , 10 $5,000
2% $4,900 . ($100) bu :
()

- ($5,000)

()

31 2006-

.

272

14:

$(34,000 + 150,000)

$(120,000 4,000)

,
.

14:

273

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, , -, -,
hazrlayr.
.
i , .
.

1 201-
. (d a)
(
).

274

14:

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, $847.86
.

2.7.1

, .
.

14:

275

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:
1

, .

30 201- 3 -
.

33004 33060 - 4 , 34114

n - 28 .

28 $117.77
. , , ,
. 34392 - ,
- . , . - ( )
, . ,
u .

: ( ) (42)

: h (28 )
a , - (34392)

$
847.86
(117.77)
(392.78)
337.31

2.7.3
.

276

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.
.

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n .
z
.
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.
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3 :
$100
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11 : $150 n
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15 : $250
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()

10 : $90 .
$10
.

()

18 : $80 $72
. -
$8

()

28 : $120 . ,
.
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13

21

22

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35

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.

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23

,
.

278

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2002
31

35

500.00

202
31 i

iyul 31

1 ust

500.00
200.00

: 6

dr

23

300.00

200.00
500.00

. 31 ($200)
($0 + $70
+ $130).

14:

279


i
202
31

23

Tarix

: 7
zah

202
31

23

282.00

Tarix

Izah

:
Tarix

zah

Hesab
nmrlri

i
202
31

Ad

nmrlri

i
202
31 i

: 1
Hesab
nmrlri

: 21

35

Tarix

18.00

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$
350.00

: 22

35

$
150.00

31 202- ,
n .
I

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:
:

e
$
282
200
18
500

350
150
500

n d mqsd
diy vurulamaqdr. nn
n .

280

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,
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.

3.3 n
n c . ''
g.
GG GG g g
g g g.

.
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ba verir.

14:

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. gman , ,
- .
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sin ,
$50 :

3.4 -
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. , $130,
$250 . a
. .
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$130

$130

, , .
, $120
($250-$130) .

282

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?

$
79,500
3,750
4,000

12,920
100,170

$
16,970
83,200

100,170

e $800 .
?

$800

$800

$800 e

da mbl $800 gstrilib

i - e .
$800 , e $800
. : n
. 2 * $800 = $1,600
.

14:

283

3.5

i .

=$150

=$150

=$100

=$120

100

200

300

$300

( )

100 120
200 150
s

=$20
=$50

=$30

( )

$

300

270

300

$
120
150
$270

$270

()

(,
).

()

, (
)
.

()

e .
.
(
,
a).

, 1 2008-
$8,024 e $57 .
$6,235 $105 e

284

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30 209- .

30 209- 1 208-
,
e .
30
209- :
()

()

()

208
1 .

209
30 .

$
8,024

208
1

63,728

209
30

57

71,809

nun

$
57

55,212
2,328
1,002

326
434
t212
12,238
71,809

14:

285

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208
1
209
30

$
105

208
1
209
30

37,307
1,475

$
6,235

39,974
105

535
434
6,458
46,314

46,314

4.

i
.
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.

4.1

.
()

286

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.
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.
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.

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( )
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iind n xoaglmz , vaxt
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( -
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e
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() .
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b $520 . ,
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.

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14:

287

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n


.
()

m ( ,
).

()

$
15,091

100
15,191
15,146

$
:

:

(bu zaman a

())

10

35

15,146
15,191

.
, . 30
203- ,
$12,802,
$12,550 .
:
()

288

27 203- $850
.

14:

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$300 .

()

$750 $570 .

()

$100 n .

()

$200 mblind .

()

$400
.

()

$500 .

()

$250 e .

()

$50 e
.

()

$200
.

()

$80 $8 .

()

$300 ,
.

()

1 203-
.

()

()

. (), (), (), (), () () .

.

14:

289

()

31 206-
$12,500 , $12,800-
. : 52- $1,200
m ; $900
.
31 206- ?

$12,500

$13,400

$12,800

$13,700

x

tdir.
, .

:
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.

290

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.

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.

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()

()

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(), () ()

(), () ()

(), (), () ()

$4,000 .
?

e $4,000

$4,000

. $125,000, $50,000,
$2,000. $95,000 .
?

$22,000 e

$22,000

$18,000 e

$20,000 e

14:

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,
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; n
e .

292

14:

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1.

2.

3.

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15:

293

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294

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, $8,000 ,
e .
( )
(b i .
e ).

2.2
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.

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15:

295

2.3
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.
()

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()

, daimi dni tapr sasnda,

.

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()
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()

, e
,
.

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3.
,
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30 206- $805.15 e
. 30 206-
$1,112.30 .
:

296

()

e $90.00 .

()

$208.20 ,
. , .

15:

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$425.35 ,
. .

()

()

()

()

31 208- $150 l
li, .
.

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15:

297


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.

, $715 e $353
.
$875
. $610
, .

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$1,847

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$972 e

298

15:

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.

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$972

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$1,847 e

. , $972 ( ).
,
.

3.2 :

30 200- $300
. 200-
$65
.
.
()

$500 ,
.

()

$400 ,
.

()

, $60
. 5 200-
. , 30 200-
.

()

$35
.

()

$10 .

()

$200
.

()

$50
.

()

$25
. , , .

.

15:

299


()

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() () () () ()
. , () .
( , e ,
)

300

() .
30 200- .
e (
), 2
$60 = $120 e .
e . 5

.

15:

() . , - .
,
e . ,
.

()
30 200-cu

,

.

.
: .
()
:

200
30

60
60

200
30

300

35
10
50

200
50

25
395

395

15:

301

, :
()

31 202-
.

()

() 31
202-
.

302

15:


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31 202-ci

15:

303

x

il
.

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304

15:

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()

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() ()

(), () ()

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-
:

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$500
, .
, $1,250 ()
. , $50
, ,
. , ?

$1,900

$500

$1,900

$500

.

.

$
1,200

: ,

500

50

550
1,750

(1,250)

500

15:

305

306

15:

16

1.

2.

3.

(8- )

.

.

. 8 - -
,
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,

.

16:

307


,
.

1.
.
,
.

.
,
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. :

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, ,
yazllar .

yazllarnn i .

:

yazllarnn (
)

1.1

.
, $6,843,
$6,483 . 4 8
.
e .

308

16:

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9- - . , $6,843
$6,483 = $360; $360 9 = 40.

1.2

e .
:
()

$250 - ,
.
e, $250 .

()

$300 - ,
, e
. e
( e $300
).

1.3

,
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, $150
e .
( ),
. e
, $150 ,
$150 .

()

, ,
(
) $280 . , ,
$280
. ,
$280
.

16:

309

1.4

.
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()

e . , $540
e ,
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, $540 ,
.

()

. $28,425
, $28,825
.
e
. e - ,
$400 .

1.5 -

- - -
.
,
$540 .
$2,822 $2,282 , $8,931 $8,391
. e, $540
n .
-
.

1.6 :




( )

(,
)
n u,
(
).

310

16:

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e - hv yazllarndan
. ,
.

2.1 yazllar
yazllarnn . ,
:

, yazllar
.

e .
, e
, - .
e kimi
.
, e
, ( ) -
.
, $40 -
. e
$40,000 .
:
1.7.207

$40 :
e $40,000 .
, e - .
, , e
$40,000, $39,900 . $40
, e
$40,000, $39,900 . e
$100 .
, , e (- )
.

16:

311

2.2 :
.
.
()

$250 - -
.

()

$150
() e .

()

$280
, , .
.

()

$540 e
.

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, $28,825
$28,425 .

()

$250
$250

()

()

$150
$150

: t
.
()

$280
$280

,
.
()

$540
$540

:
.
()

$400
$400

($28,825 $28,425 = $400)

2.3 yazllarnn

, ( ,
) . , e
. :

312

16:

$500 . ?

$500 e , $500

$500 e ,
$500

$500
$500

, , $500
.
.

2.4

.
.
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(e
).

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.

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2.5

e ,
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e $162 .
16:

313

, , $162
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.

()

$162
.

$162 yazllar
. , $162 .
:

e
, .
.

2.6 :

,
. $37,453.60
4 5 , $37,543.60 .
,
e e $(37,543.60
37,453.60) = $90 .
e , , $90
e .
,
:

2.7 :

$5,250 ,
e .
e -
e $5,250 .
, , $5,250
e . , e - .

.

314

16:

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r e . ,
$660
$460 . $460
, e .
, e
2$460=$920 .
$920 . di,
.

$
660
460

$
920

1,120

200
1,120

2.9 :


. . ,
, .
e, .

2.10 :

$620 . ..
. ,
16:

315

 $620 .
:

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.
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2.11


, .
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2.12
.
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&
$1,040 .
.

316

()

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.

()

$240
.

()

t W
, $150
.

16:

()

$240 (-
) .

()

$350 $850 .

()

$230 mblind sat kredit notas alar daxil

edilmidir. Bu mbl ,
gstrilmidir.

()

.
.

()

()

&
$35,750; $18,500 .

$
1,000

()
()
()
()
()

()
()

1,000

240

E
W

150

240

E (-
)

150
240
240

500

E
E

230
230

()

500

460

()
()

$
1,000
500

1,500

() /

$
1,040
460

1,500

16:

317

()



l

$
35,750
1,000
240
500
(460)
37,030

$(37,030 35,750)

-

18,500
1,280
(150)
240
19,870

. .

3. (8 - )

, 8 -
.
.
8 - - , ,

.

3.1
aadak .

, , .


.



- tvlk .


.


olunan qaydan , qaydann .

318

16:

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,
:
()

()

()

()

()

.
,
.
8 - - ,

. (
).

.
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.
(
) .
:
()

()

()

()

207- , 31 206- -
$4.2
. 206- ( ) 207- ( )
.

1 206- $13 . 207 un -

$4.2 . 206 207-
30% .
16:

319


207- 206-
.

320

16:

 x

. yazllar
,
.

e - yazllarndan
. ,
.

-
.

.

.
.

, 8 -
.
.

5 .

.
:

$460
,
, ?

$460 e

$460

$920 e

$920

16:

321

, , , .

$460
, e .
2 $460 = $920 e .

, ,
. .

322

29

2 .

30

2 .

31

2 .

32

2 .

16:

17

t
1.

.
ndi is n

.
, indiydk
. Bu vaxta
. zr
,
.

17:

323


hmin .
, klrni .

1.
, , - ,
, ,

.

1.1
, .

. ,
.

.

1 205-ci

r:

324

()

$10,000 .

()

2% , $8,000
5% ( ) .
.

17:

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- $5,450 .

()

$27,250
.

()

31 y 206- $3,250
. $250 .
2%
.

()

()

$6,000 .

()

1 205- qa .
$40 .

31 206-
.
.

31 206-c
$

-
( ())
-


( ())
( ())
,

( ())

v i

12,000
9,800
21,800
5,450

600
500
250
60
200
150
40

$
27,250

16,350
10,900
400
11,300

1,800
9,500

()

$10,000 2% .

()

$8,000- 5%- = $400.

()

( ,
,
), ( ) n
.
17:

325

()

$3,000- 2%- = $60.

,
.
()

31 206-
= ,
( )
lr.

()

31 206- .
.

. ,
.

()

326

,
. $3,250, $250
$60 , $2,940
.

17:

()

.
.

31 206-

$

2,000

3,000
avadanlqlar

-
, d qiymtlndirilmi
xlmaqla

1 205-

5,000

5,450
2,940
7,910

31 206-

16,300
21,300
$
12,000
9,500
21,500
6,000
15,500

5,800
21,300

.
, ,

.
.

1.2 : Y

kimi faliyyt gstrn - maliyy ilinin
sonu olan 31 201- n hazrlanmdr.

17:

327


31 201-ci

31 201- .
()

- $42,000
.

()

$800 .

()

$300 di.

()

2%- .

()

31 201- .
: 1.5%;
: 25%.

31 201-
n .
. - .

.

328

17:




31 201-ci

31 200-cu

17:

329

31 200-
.
31 200-cu

330

17:

31 lav l.
()

Nqliyyat vasitlrinin $218 mblind

mvcuddur.

()

$680 mbli nilmidir.

()

mal.
N : 20%-
: 10%

()

- $19,926
di.

31 d 200-
n .

. .
()

lr .
,
.

()

2009-
. 200

.

31 200-cu

17:

331

:
: $45,730 20% = $9,146
: 10% $(42,200 2,200) = $4,000
: $4,000 + $9,146 = $13,146.

31 200-cu

332

17:

 x

n , - ,
, ,

.

- + -

- + .

- -
+ .

- + -
.

- ,
?

be

be

1 200- . $500,000,
$250,000 - $75,000 .
?

$175,000

$675,000

$325,000

$250,000

: $50,000
, $15,000 - , $10,000
r , $5,000 , $110,000
, $1,000 .

$180,000

$170,000

$129,000

$134,000

4- , .

$184,000

$179,000

17:

333

, : -
+ -

. onun .

, ,

( e dir).
, , bu, in
.
(
).

= +
= 50,000 + 129,000 = 179,000

334

17:

18

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

.


.


.
,
d
.

18:

335


-
. , .

1.

.

 ,
.
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 . , -
.

.
 .
 .
,
.
, , ,

.
.
(a)

(b)

(c)

, ,

, ,
. il , ,
, r -
.
,
, -
.

. :

336

()

( )

()

()

()

, -

18:

()

()

()

()

( )

. ,
.

2.

,
.
, ( )
. (= +), nin
olduunu grcksiniz.

2.1 :

, 1 203-
.

18:

337


1 203-

3.

. ,
:


,
,

.

338

18:

, , 1
204- $1,750 , 31 205- $3,140
. 31 205-
$28,490
, :

, n
,
.

- ,
. -
.

,
,
,
. ,
$6,700, $3,200 ,
$69,400 ,
:

18:

339

4.
- ,

.

, :

, , 1 205- kred
$3,728 , 30 206- $2,645
. 30 206-
$31,479 , :

, ,

. - .

, 31 209-
vcud.

340

18:

209-
?

= $(27,850 + 720 970) = $27,600. = $(27,600 + 3,900) =

$31,500.

5.
- , ,

.

, ,
.
daha
, -
.

, 1 206- -
$8,400 30 207- - nin $9,350
. 30 207-
$80,000 33 %
. allarn .
aadak kimi
:
18:

341

 75%- qdrdir.

,
.
 -
.
 ( ) - .
:
(a)

33 1/3 %

(b)

25% ( 331/3 / 133 1/3 100%)

$175,000 . ,
, 40% . , -
$13,000 .
?

= 100/140 $175,000
= $125,000
- , $13,000 ,
$125,000-$13,000 = $112,000.

, 40%
, onu .

342

18:


= 40% , , = 60%-
=

$175,000
= $105,000

- , $13,000 ,
$105,000 $13,000 = $92,000.

6.

. ,
,
() () .
(a)

(b)

- ( )
- ( )

() () . , ()- () , v bu zaman ,
- mallar deyil, mhz, zrd
tutulur.

6.1 :
. 1 205-
- $7,345 . 30
205- 9 $106,420
. $154,000 .
lar maya dyrindn 40% . 30 205-
-
olmudur. - $350
idi.
- ?

()

18:

343

()

()

6.2 :
adl sahibkar . 1 209-
- $4,700
$3,950 .
30 209- 6 $42,000 .
33 1/3% .
30 d.
yalnz
:
(a)

, , 30 209-cu il 6
$28,400 .

(b)

- $5,500 .

(a)

(b)

30 209- 6

344

mbl . artq
.

18:

,
.

$
42,000
14,000
28,000

(100%)
(33 1/3 %)
(66 2/3%)

,
.

30 209-cu 6

6.3 ,

-
- ,
, . -
.
, . mhasibat
:
E

18:

345

 e
.
()

(b)

, n msuliyytini
( )
;
E

&

, ,
. ,

:
E

( )

Y .
.
:
E

7.

b (
)
.

N

.
,
:
(a)

(b)

:
(a)

(b)

(c)

, ,
. ,
, .

346

(a)

,
( , )

(b)

,
.

18:

 ( )
, .
, un
.

.

7.1 :
q olan nn i.
n maya dyrinin 25%-i nisbtind . ,
.
1 207-
:

31 207- :
()

()

$41,750 .

()

:
$

(d)

()

36,000

()

5,600

()

4,400

, :
$
()

800

()

1,500

()

3,700

31 207- $450,
$1,400 .
- .
. .
18:

347

 $900 .

()

()

31 207- 31
207- d .

7.2

1

(
, ).

e ( ), ( )
.

(
).

,
(e)
.

,
, :

348

18:



a
$(800 + 1,500 + 3,700)
( )

$
41,750
6,000
0
450
48,200
(200)
48,000

,
.

.

25% $38,400
:

-
.

31 207-ci

18:

349


31 207-ci

7.3
hmin . e
, (
), .
, ,
( ).

8.

,
,

.
- kimi .
, , 1 206-
$700 . 31 207-
, $9,300 31 207-
$1,000 . 31 207-
-
( ,
, e).

350

18:

, 1 206- $850 ,
30 207- $6,720
30 207- $1,140 ,
30 207-
- (
,
).

9.

, ,
.
, .

,
.
(a)

,
. ,

( ,
,
).
.

(b)

,
, .
. , .

18:

351

u , .
(a)

(b)

u -
. , $600
,
, :
E

si
; :
E

9.1

aadaklar nzr almalsnz:
(a)

$40 , $40 52 =
$2,080 .

(b)

$35 $45 , $40,
$2,080 . ,
$40 z
,
.

10.

,
.

s.
, ,
.
:

352

18:

, :

, - .
?
:
(a)

ni artrdqda

(b)

(c)

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

10.1 :
1 201- -
. - $5,000,
$3,000 . . ,
.
- $6,600, $15,000 .
$3,000 . Co e $5,000
$2,000 .
un. Co daha $100 . 31 201-
.

18:

353

11.

toplay.
frqli , , ,
mmknd.
:
1

,
.


 ,



3

;
yuxar ,
.
n
.

.

354

. ,
, , ,

.
( ,
,

).

.
- .

(= - +
)
.
18:

11.1 :

. , ,
20%
31 1%
yon .
, 40% . 201-
$4,000 -
.
31 201- .
()

31 m 200-u :

()

y , 1 201- $440 yon

.

()

- 31 201-
$3,000 .

()

1 200-ut $1,000 - k
.

()

31 201-
$9,500-dr.

()

$1,620, $1,200 .

()

31 201- $80 .

()

31 201- $7,020 .

()

31 m 201-ci il tarixind $6,700 .

()

()

:
5%-
20%-.

()

on haqlar li.

()

, :

18:

355

()

- ya
.

un 31 201-
n .
.

11.2
, ,
. , ,
larn .
,
. .
.

31 200-cu

356

18:

 , ,

.
.

.

18:

357

 ,
. - ,
yon haqlarn, .

358

18:


31 201-ci

$
( ())
-
( ())
: -
( ())
-
-
(())

( ())
: yon

(())
-
-

3,200
44,000
47,200
(1,000)

$
60,000

(4,000)
42,200
6,200
36,000
24,000
440
1,200
25,640
7,400
1,000
4,000
7,020
1,620
500
1,000

( )

22,540
3,100

31 201-ci

18:

359


()

1 201- yon haqlar ,

31 201- :
100%/1% $440 = $44,000

()

31 201- - $(3,200 + 3,000)

= $6,200 .

()

- ($1,000) :

()

()

:
E

, :
E

. , .
i ,
.
()

()

- :

20% .
40%-, , = $36,000-dr.

( ndn
)

360

()

1 200-u y yon haqq

.

()

18:

11.3 ,

dan

, in ,
ib, n hisssinin,
yni .

11.4 : ndan
istifad
H , 1 208- $2,000,
$3,000 $300 .
31 208- $95,000
.
, , :

$1,200

$800

29 208- , $400 .
31 208- $3,500,
i $2,500, $150 .
.

n
, 2
,
.

18:

361

$
300

$
3,000

$
1,200

sa
$

800
400

150

2,500

$95,000-a .
.
d
. ,
.

362

18:

( ).

. , aadak :
()

31 208-

()

18:

363

()

di.

()

31 208-
$300 .

()

,
20%-i ;
.

()

31 208-
$1,100 .

(a)

31 208-
.

(b)

31 208-
.

(a)

31 208-ci

$
(1)
-
(2)
-

4,900
70,990
75,890
5,900

in
($2,100 $(10,000 8,000)

$
98,180

69,990
28,190
1,100
100
29,390

(3)

in


(4)

364

18:

2,660
15,100
3,350
1,360
650
760


in (20% x $13,000)

()

300
2,600

26,780
2,610

31 208-ci

18:

365

1-4- , ,

he

366

1 207-

18:

 .

.

x


- ,
.
- fvqlad , , ,
.
- .,
, hminin,
.
 cavablandrlmas
topla . ,
:
-
-
 - , ,

.
 b (
)
hesab un.

di. ,
.

.

18:

367


1.

,
?

2.

kredito $75,000, $65,000

. $65,000
$3,000 . .
$58,000

$78,000

$52,000

$55,000

3.

Mnft lavsi msal msal ?

4.

- sa
, n ?

5.

6.

,
?

368

r Pul

Kr

Kr

Dr Pul

$70,000, $80,000
. $25,000
$5,000 .
.

$10,000

$30,000

$10,000

$30,000

20% . n $90,000 .
?

$15,000

$72,000

$18,000

$75,000

18:

zr dan tmkl,
.

3.
 msal in .
 msal i
4.

.
5

= + s
= (80,000 70,000) 5,000 + 25,000 = 30,000

18:

369

370

18:

19

1.

2.

.

. ,
.

19:

371


, , .

1.
.

,
snn stnlklrini :
()

()

()

()

()

. , .
()

:
,
.

()

: i
, ,
.

()

: m

.

lnmsidir.
,
. ,
.

, lazmd,
.

-
.
, ,
zr
.
.
, ,

372

19:

 , .
, iki frd ortaqmlar kimi davranarsa v aralarndak razlamann rtlri ortalq
razlamasn ks etdirrs (msln, vvlki dvrlrd onlar arasnda mnftin blnm
qaydas), bu halda frz edilck.
d.

1.1

.
.
. ,
.

.

,
. .
()

. .

, ,
.

()

.
. , s 3 ,
. ,
,
, .

()

.
. ,
.

()

. , ,
.
.
, , .

.

()

.
. ,
d .
, hmin .


.

19:

373

1.2 :

2:1 $10,000
a glmilr.
$26,000 , ?

, $6,000
($26,000 $20,000) vsait .
$6,000 2:1 . ,
- $4,000, $2,000 .
kild .
. , 2 + 1 = 3- .
. , $6,000 3 = $2,000. $2,000
, , 2 $2,000 = $4,000, 1 $2,000 = $2,000 .
, $4,000,
$2,000 . , :

, , $150 7:3:5
. mnft ?
7 + 3 + 5 = 15- .

$150 15 = $10 . , $150 :

374

19:

1.3


.

1.3.1 i
i ,
. :
()

()

()

, srit
.

()

:
()

, .

()

() ,
.

()

1.3.2
( )
. ,
,
. ( )
-. , o,
,

.

. -
.
, ,
.
,
.
, :
()

,
,

19:

375

()

/ -

()

2.

, , ,
. , k
mbl l
.

2.1
?
.
()

.
.

()

.
, , (
),
(
).
.

, l
.

()

ca .

()

,
.
.
-
.

2.2
, , .
. (
,
).

, , el
.

376

19:


, .

, .
()

()

.
, .
.
()

()

()

- (
).

()

,
.

,
, ,
.

ar
( ) .
.
.
E

( ,
e . N hal is
).
, :
()

()

, .

2.3
B r
.
.
( 12 ildirs, ) . ,
- .

. , , - ,

. :
19:

377

()

, . ,
() .

()

,
il
.

2.4
.

.
:
()
()

( )

( )

.
.
:
()

duunu .

()

, .

.

()

in
:
E

()

: (
)
i . ,
.

()

()

e .

.
;

.

378

19:

2.4.1
,
.
:
, $30,000
4:3:3 . ,
, $120,000
. $260,000 . .

,
.

2.5 :
, 3:2:1 a
glmilr.
q ld etmi.
()

12% .

()

$6,000 .

()

5% (
).

()

5%-.

31 2005-
.

19:

379

31 206- :

31 206-
$24,530 .

31 206- ,
.


:

$6,000 mblinin 5%-i

$4,000 mblinin 5%-i
$7,000 mblinin 5%-i

e, .
aadak :
5% $6,000 = $300
y .

380

19:

$
300
200
350
850


.
()

lr, tslr,
.

()

( , )
.

()

$15,000
3:2:1 .

.


31 206-c

19:

381

31 2006-
:

382

()

. , $20,000, $8,000
$6,000
.

()

. $3,500, ($700) $1,800

,
$7,400, $1,060 $3,670 . ortaqlar

19:

 .
()

, .

7:3 .
31 2009-
.
:

$200,000

$140,000

1 2008- :

$15,000

$13,000

31 2009-
.

$10,000 31 2008-
$10,000 30 2008-
$10,000 28 2009-
$10,000 31 2009-

$7,000 31 2008-
$7,000 30 2008-
$7,000 28 2009-
$7,000 31 2009-

( ) 12% .
12%-.
$15,000 .
31 m 2009- $102,940
.

()

31 2009-
.

()

31 2009- l
.

()

31 2009- .

19:

383


()

31 2009-

()

31 2009-cu

:
: s
:
(12% x $215,000)
(12% x $153,000)

$
102,940
3,060
106,000

15,000
25,800
18,360
59,160
46,840

(7/10)
(3/10)

32,788
14,052
46,840

()

384

19:

2.6

.
, -
.
, .

2.7 :
, 3:3:4
. 1 2008- ,
. 1 2008-
, 4:4:2
. 31 2008-
$150,000 .
.

3 mxtlif , 3 ,
6 , 3 .
$12,500 ($150,000/12). , :

2.8
, bu zaman
.

.

.
. - . O,
d () likl
.
.

.
19:

385

2.9 : Q
2.7 , , sas, 1 2008-
$250,000, 1 2008- $300,000
.

.

.
,
($100,000) . ,
, .
, , , ,
.

2.10
2.9 .
.

.

, . 31
2009- .
31 2009-
. $750,000 . 31 2009-
$375,000 .
.

386

19:


= = 750,000 375,000 = $375,000

x


.
.
. ,
.

.

, ,
. , k
mbl in l
.

1
2

3
4
5
6

?
. :

?
hans ?
?
, 3:2:1 . 31
2009- $18,000
. - ?

$3,000

$6,000

$9,000

$18,000
, . $14,000 . $80,000
, -
?

$14,000

$22,000

$26,000

$26,667
k $75,000 . , 4:3:3 .
$10,000, $12,000 $15,000
. $20,000
, - ?

$17,500

$20,000

$14,500

$22,500
,
. :
19:

387

-
.

. , .

1.3 .

.
,
.

.
, ,
, an
.

($3,000) . , -n $6,000 edir.

, - $22,000 .
8

388

19:

20

1.

2.

(s)

3.

4.

() (
)

5.

.
, ,

.
-
21- F .

20:

389


, .
. .

1.

.

.
. ,


. , ,
, , , ,
. ,
.
,
.
.
()

,
. , , ,
u
;
,
; ,
.
( )
.

()

( ) .

;
.

1.1

- ,
,

, .
(
) .
.
,

390

20:

 . -
. ,
,
, , .
,
$40,000
, .
.
,
,
.

. , ,
, .
kar .

1.1.1
()

()

()

-
.
, n
.
istifad olunan
.
. .
.
, n
i.

1.2

,
l n .
l :
()

()

:
()

()

.
20:

391

()

()

- :
(1)

-
.

(2)

,
.

Rk

.

2.

:

( )

2.1

n .

. 25 , 50 , $1
. .
, $100,000
:
()

$1 100,000 ;

()

50 200,000 ;

()

25 400,000 ;

()

40 250,000 .

. ,
$1 100,000 $1.20 .
Hmin $120,000 .
$100,000 ; $20,000
,
.

392

20:

2.2 , ,

, ,
.
()

( ) na u
.
.
, $1
5,000,000 .
,
.

()

.
.
,
$1 5,000,000
4,000,000- . 1,000,000
.
.

.

()

. ,
.

.
, $1 400,000
, , 75
. $400,000,
$300,000 .

()

. ,
. ,
( ).
.
, $1 400,000
rk, 75
$290,000 , :

20:

393

 ,
.
.

2.3
mqsd :
.

2.3.1

z .

: , 6%- $1
6 .
; ,
( ),
. , .
.
, :
()

m ,
.

()

i .

()

y ,
,
.

2.3.2
.




,
() . , 5%- $1
209- , 209-
$1
. .

. 12
, .

.

394

20:

 .

.
,
.

2.3.3
. na malik olmasalar
da a
malikdirlr. a,
, digr ( ).
. ,

.

- .
, .
, , .
, .
duqlar n ( )
. , , .
( ,
) . , ,
; .

2.4 :

50 50,000
7%- $1 20,000 . 30
205- $8,400
. h
50%- .


.

20:

395



($1 7%- x 20,000)
( n
)
( 50%-)
(, 50%-)

$
8,400
1,400
7,000
3,500
3,500

7 ($3,500 50,000 ).
:

,
, .

2.5
.
.
$1 1,000 ,
, - $1.60 .

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

2.6
.
,
.
.
()

, .

()

( ),
( ).

()

, .

()

B ,
.

, .

396

20:

 , ,
. , tcrbd
.
.
,
. $700,000 ( ) 12%-
, $84,000
. , , ;
.
, $700,000 12%- ,
in 30 31 30
,
(3/12 $84,000) = $21,000 .

, ,
.

:
.
: .
:
nilmsi .
:
.

3.
.
.

.
()

(
)

()

. ,
.
.
.
()

( )

()

()

20:

397

()

ayr-ayrlqda .

3.1
,
. .
()
, .
, , .

.

. , $1
1,000 $2.60 ,
:

( )
.
. ,
bi .

.
,
.
, .

. ,
.
.
.

.

. .
,
. ,
-
.

50 5,000 $6,000

398

20:

 .
?

$5,000

$1,000

$1,000

$5,000

$3,500

$3,500

$2,500

$3,500

$1 , 50
? $1.20 ($6,000/5,000 ).
50 , 70 .
.

3.2
9- F .

. , ,
. ,
.
.

, .

3.3
- n.
()

-

.

()

-
.

( ,
), .

. (,
) (ln, )
. , ,
.
.
.
:

20:

399

3.3.1

.

. , .
.
()
,
.
()

.
( . ,
).
,
.
, .

(3.6- ).

. , o, yalnz .
. ,
%- .
%- . , ,
100,000 50
10 .
.

$5,000 ,
kimi :

400

20:

()

5 (100,000 5 = $5,000);

()

10% (10% $50,000 = $5,000).

. B
.

50
1,000,000 50
800,000 . 5%
, ?

$50,000

$20,000

$40,000

$25,000

800,000 50 5% = $20,000.

3.4
, :
()

()

()

()

()

, , lakin v si nzrd tutulmayan

.
, - . ,
.
. H ,
.
, $100,000 dbs,
$250,000 , , $150,000
.
( ) bel,
.
.
e .
, .

20:

401

3.5

- (,
). Q
. ,
(, ) .
.
( .)
,
il .

3.6
rk
.
:

, , ,

.
. . is
.
,
.

- 31 209- .

402

20:

 .
()

31 209- - $1,600,000
.
. -
$2.4 . , $2.2 . .

()

()

1 209- $1.50 1
. .

()

$3,246,000 .

31 209- lik
.

20:

403

31 209-cu

* 16- . - $200,000
. , $200,000
.

4.

4.1 ()
. ,
.

, ,
.

. ,
. ,
.
.

404

20:

4.1.1



.

4.1.2

( )

, i .

4.2 :

()

2 3
.

1,500,000 () . ,
20,000 , 50,000 .
, - (
50,000/2,500,000; 20,000/1,000,000) (2% ),
- .

20:

405

4.3
( )
. , lri zaman z
larn . , , , ,
.

4.3.1

4.3.2

haqlarn emissiyasnda itirak etmycklrs,
acaq.

4.4 :
( )
. E , 5 1
$1.20 .
( ) ,
:

50,000 60,000
,
( ).
:

$600,000 $1.20
500,000 .
,
. ,
, .

406

20:

:
()

M 2 1

()
,
75 3 1

()

()

$30,000
.
. ,
. $150,000 (200,000 75 )
.

5.

.
k ,
.
,
:

20:

407

()

()

()

()

:
E

.
:
E

(, )
.
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205 206-
:

30 206-
?

$486,500

$460,900

$501,500

$475,900
(2 )

21

30 205-
$39,000 . 30 206-
$517,000 . $37,000

5%-
.

?

485

$61,000

$22,000

$24,000

$23,850
(2 )

22

, ?

(1 )

23

$395,200

$304,300

$309,500

$307,100
(2 )

24

$8,950 .
$4,140
.
:
(1)

$4,080 ,
.

(2)

$40
.

486

$690

$770

$9,850

$9,930
(2 )

25

. 10%
14 5%
. $200,000
. 17.5%- .

?

$235,000

$211,500

$200,925

$209,925
(2 )

26

30 206-
( ) $438,900 .
.
:
(1)

$980
, .

(2)

$1,000
.

(3)

$4,344 - $4,434
.

30 206-
?

$436,830

$438,010

$439,790

$437,830
(2 )

487

27

28

$21,990 mblind ,

$3,670 mblind

$11,390 mblind

$3,670 mblind

(2 )

206- ,

:
(1)

- $380

(2)

- $1,000 ( e )

(3)

- $4,580

(4)

- $1,475

(5)

e - $350

(6)

$400 .

2, 4 6

1, 5 6

3, 4 5

1, 2 3
(2 )

29

e $800 .
?

$400
, () .

$400
e .

$800 .

$800 .
(2 )

30

488

31 205-
$83,600 .
, $18,000
e . ,

25% .
.

?

$106,100

$70,100

$97,100

$101,600
(2 )

.31

,
. .
:
(1)

,
$333,000 $330,000
e .

(2)

$2,800
, ()
.

(3)

$500
.

(4)

$78,400 ,
$87,400 .

1, 2 4

1, 2, 3 4

1 4

2 3
(2 )

32

: $3,840
. $2,960
e .
?

(2 )

489

33

- $800
. u $1,600 .
?

(1 bal)
34

+ +

(2 )

35

30 -
-
. :

25%-ni
- .

$96,000

$271,000

$26,400

$57,000
(2 )

36

31 206-
- 4 206- () , $836,200
.
31 4 206- :

490

( 30%- )

$
8,600
14,000
700

31 206- -
?

$838,100

$853,900

$818,500

$834,300
(2 )

37

. ,
. 30 206-
:

30 206-
?

$331,760

$740,800

$283,760

$330,200
(2 )

38

.
30 205-
.
31 205- ,
$30,000 ,
$300,000 .
31 205- - ?

$ 95,000

$122,500

$125,000

$110,000
(2 )

491

39

. :

(1 )

40

3:2 .
$86,500 .
:

$
5,750
10,000

$
1,200
8,000

$4,300 , $2,430
.
- ?

57,650

51,900

61,950

53,350
(2 )

41

(1 )
42

Shm kapital hesab

Emissiya gliri

492

1 v 2

2 v 3

yalnz 1

yalnz 3
(2 )

43

?
1

2 3

1 2
(2 )

44

31 204- :
(500,000 , i 25 )

$
125,000
100,000

31 205- 2 1 $1

. , 5 1

.
31 205- ?

(2 )
45

31 205-
:
(1)

1 205- 2 ,
1 206- , $12,000 . ,
, .

(2)

31 206-
$9,000 205- .

(3)

206- 31 205-
6 $4,000 .

31 205-
s ?

493

(2 )
46

10 - - ,

?

(1 )

47

48

,

?
(1)

(2)

(3)

(4)

1, 2, 3 4

1, 2 4

3 4

1, 2 3

:
:
(1)

, .

(2)

- , .

(3)

c , .

2 3

1 3

2
(2 )

49

494

(1)

(2)

(3)

(4)

1 2

3 4

1 3

2 4
(2 )

50

?
(1)

,

.

(2)

(3)

(4)

1 4

2 3

2 4
(2 )

51

.
:

(1 )

495


()
- CAVABLAR

497

8 - ,
3- .

10

e
, , e .

11

.
.

12

13

(300 230) + (500 220) + (50 190) = 188,500

14

1,000,000/40 = 25,000; 1,000,000 (800,000 (800,000 2%*10 )) = 360,000

15

(240,000*20%) + (6/12*160,000*20%) (9/12*60,000*20%) = 55,000

16

890 + 95 + 10 + 20 = 1,015
.

17

18

19

(84,000 2/12) + (96,000 10/12) = 94,000; 96,000 2/12 = 16,000

20

21

22

23

, - .

37,000 + ((517,000 37,000) 5%) 39,000) = 22,000.

$24,000 , ,
$15,000 .

24

498

(8,950 4,080) (4,140 + 40) = 690

25

26

438,900 980 90 = 437,830 $90 $4,434 $4,344

.

27

3,860 9,160 + 16,690 = 3,670. ,

.

28

2 4 ,
.

29

30

31

32

33

- .

34

: = + .

35

(318,000 + 412,000 214,000) (612,000 75%) = 57,000

36

836,200 8,600 + (14,000 70%) + 700 = 838,100

37

38

((300,000 + 30,000) / 2 ) + (300,000 + 30,000) / 2 1/3) (30,000 )) =

122,500

39

, ,
.

40

5,750 + (86,500 3/5) 4,300 = 53,350

41

42

43

2- , 3-
.

44

125,000 + (500,000 1/2 25) + (750,000 1/5 25) = 225,000; 100,000 +

(500,000 1/2 75) (750,000 1/5 25) = 250,000

45

12,000 + (12,000 2%) + (9,000 8/12) + 4,000 = 22,240

83,600 + 18,000 (18,000*25%) = 97,100 ,

xmaq lazmdr.

499

500

46

47

48

49

50

51

(1) (3) .