{"id":15788,"date":"2020-03-19T20:28:26","date_gmt":"2020-03-19T14:43:26","guid":{"rendered":"http:\/\/ramrosandesh.com\/?p=15788"},"modified":"2025-01-15T07:37:18","modified_gmt":"2025-01-15T01:52:18","slug":"journal-entries-for-long-lived-assets-pdf-goodwill-2","status":"publish","type":"post","link":"https:\/\/ramrosandesh.com\/?p=15788","title":{"rendered":"Journal Entries For Long Lived Assets PDF Goodwill Accounting Debits And Credits"},"content":{"rendered":"<p><img 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\" width=\"708px\" alt=\"accumulated depreciation journal entry\"\/><\/p>\n<p><p>Absorption costing &#8211; \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u0447\u0435\u0442\u0430 \u043f\u043e\u043b\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442; \u043f\u043e\u0434\u0445\u043e\u0434 \u043a\u202f\u043a\u0430\u043b\u044c\u043a\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u0432\u0441\u0435 \u043f\u0440\u044f\u043c\u044b\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u0438\u202f\u0432\u0441\u0435 \u043a\u043e\u0441\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b (\u0438 \u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u0438\u202f\u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435) \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u0441\u044f \u0432\u202f\u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438 \u0438, \u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u0432\u202f\u043e\u0446\u0435\u043d\u043a\u0443 \u043a\u043e\u043d\u0435\u0447\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437. Statement of cash flows &#8211; \u043e\u0442\u0447\u0435\u0442 \u043e\u202f\u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0438 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432; \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u043e\u0442\u0447\u0435\u0442, \u0432\u202f\u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0442\u0441\u044f \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0438\u202f\u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438\u0445 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u043f\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0430\u202f\u0442\u0430\u043a\u0436\u0435 \u043f\u043e \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u0438\u202f\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434. Short-term investments &#8211; \u043a\u0440\u0430\u0442\u043a\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0432\u043b\u043e\u0436\u0435\u043d\u0438\u044f; \u043a\u0440\u0430\u0442\u043a\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438, \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043f\u043e\u043a\u0430 \u043e\u043d\u0438 \u043d\u0435 \u043f\u043e\u0442\u0440\u0435\u0431\u0443\u044e\u0442\u0441\u044f \u0434\u043b\u044f \u043e\u043f\u043b\u0430\u0442\u044b \u0442\u0435 \u043a\u0443\u0449\u0438\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432; \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0432\u202f\u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0446\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438 \u043d\u0435 \u0441\u202f\u0446\u0435\u043b\u044c\u044e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u043d\u0430\u0434 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c\u0438, \u0430\u202f\u0434\u043b\u044f \u0432\u044b\u0433\u043e\u0434\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043c\u0435\u0449\u0435\u043d\u0438\u044f \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u0441\u0432\u043e\u0431\u043e\u0434\u043d\u044b\u0445 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 (\u0434\u043b\u044f \u0441\u043f\u0435\u043a\u0443\u043b\u044f\u0442\u0438\u0432\u043d\u044b\u0445 \u0446\u0435\u043b\u0435\u0439); \u043e\u0441\u043d\u043e\u0432\u043d\u0430\u044f \u0441\u0442\u0430\u0442\u044c\u044f \u0432\u202f\u0431\u0430\u043b\u0430\u043d\u0441\u0435 \u0432\u202f\u0440\u0430\u0437\u0434\u0435\u043b\u0435 \u0442\u0435\u043a\u0443\u0449\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432; \u0442\u0430\u043a\u0436\u0435 \u0447\u0430\u0441\u0442\u043e \u043d\u0430\u0437. Marketable securities &#8211; \u043e\u0431\u0440\u0430\u0449\u0430\u044e\u0449\u0438\u0435\u0441\u044f \u043d\u0430 \u0440\u044b\u043d\u043a\u0435 \u0446\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438 (\u043b\u0435\u0433\u043a\u043e\u0440\u0435\u0430\u043b\u0438\u0437\u0443\u0435\u043c\u044b\u0435 \u0446\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438).<\/p>\n<\/p>\n<p><h2>Accounts receivable ledger<\/h2>\n<\/p>\n<p><img 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\" width=\"702px\" alt=\"accumulated depreciation journal entry\"\/><\/p>\n<p><p>Transportation in &#8211; \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043f\u043e \u0434\u043e\u0441\u0442\u0430\u0432\u043a\u0435 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432; \u0441\u043c. Supporting service function &#8211; \u0444\u0443\u043d\u043a\u0446\u0438\u044f \u0432\u0441\u043f\u043e\u043c\u043e\u0433\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044f; \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u0435\u0434\u0438\u043d\u0438\u0446\u0430 \u0438\u043b\u0438 \u043f\u043e\u0434\u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u0435, \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u044e\u0449\u0435\u0435 \u043d\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u043e\u0435 \u0444\u0443\u043d\u043a\u0446\u0438\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0441\u0430\u043c\u043e \u043d\u0435\u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e \u043d\u0435 \u0443\u0447\u0430\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0435 \u0432\u202f\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435; \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0440\u0435\u043c\u043e\u043d\u0442\u043d\u044b\u0435 \u0438\u202f\u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0441\u043b\u0443\u0436\u0431\u044b, \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0435 \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u043e\u0435 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u043e, \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u0438\u202f\u0442.\u043f. Securities &#8211; \u0446\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438; \u0440\u0430\u0437\u043b\u0438\u0447\u0430\u044e\u0442 \u0434\u043e\u043b\u0433\u043e\u0432\u044b\u0435 \u0446\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438 (debt securities), \u0442\u0430\u043a\u0438\u0435 \u043a\u0430\u043a \u0432\u0435\u043a\u0441\u0435\u043b\u044f, \u043e\u0431\u043b\u0438\u0433\u0430\u0446\u0438\u0438, \u0438\u202f\u0434\u043e\u043b\u0435\u0432\u044b\u0435 \u0446\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438 (equity securities), \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0449\u0438\u0435 \u0434\u043e\u043b\u044e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0432\u202f\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438-\u044d\u043c\u0438\u0442\u0435\u043d\u0442\u0435. Sales mis analysis &#8211; \u0430\u043d\u0430\u043b\u0438\u0437 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u044b \u043f\u0440\u043e\u0434\u0430\u0436; \u043e\u0434\u0438\u043d \u0438\u0437 \u0442\u0438\u043f\u0438\u0447\u043d\u044b\u0445 \u043a\u043b\u0430\u0441\u0441\u043e\u0432 \u0437\u0430\u0434\u0430\u0447 \u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f &#8211; \u0432\u044b\u0431\u043e\u0440 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u0441\u0441\u043e\u0440\u0442\u0438\u043c\u0435\u043d\u0442\u0430 \u0432\u202f\u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u044b\u0445 \u0440\u0435\u0441\u0443\u0440\u0441\u043e\u0432, \u043a\u043e\u0433\u0434\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0434\u043e\u043b\u0436\u043d\u0430 \u0432\u044b\u0431\u0438\u0440\u0430\u0442\u044c \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u0443\u044e \u043a\u043e\u043c\u0431\u0438\u043d\u0430\u0446\u0438\u044e \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u0438\/\u0438\u043b\u0438 \u043f\u0440\u043e\u0434\u0430\u0436 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u043e\u0432, \u0435\u0441\u043b\u0438 \u043e\u043d\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\/\u043f\u0440\u043e\u0434\u0430\u0435\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u0447\u0435\u043c \u043e\u0434\u0438\u043d \u0432\u0438\u0434 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438. Quantitative factors &#8211; \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0444\u0430\u043a\u0442\u043e\u0440\u044b; \u0444\u0430\u043a\u0442\u043e\u0440\u044b, \u043b\u0435\u0433\u043a\u043e \u043f\u043e\u0434\u0434\u0430\u044e\u0449\u0438\u0435\u0441\u044f \u0447\u0438\u0441\u043b\u043e\u0432\u043e\u043c\u0443 \u0438\u0437\u043c\u0435\u0440\u0435\u043d\u0438\u044e, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c\u044b\u0445 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u043e\u0432, \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u043d\u0430 \u0430\u0440\u0435\u043d\u0434\u0443, \u043a\u043e\u043c\u043c\u0443\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438\u202f\u0442.\u043f. Purchases returns and allowances &#8211; \u0432\u043e\u0437\u0432\u0440\u0430\u0442 \u0438\u202f\u0443\u0446\u0435\u043d\u043a\u0430 \u043a\u0443\u043f\u043b\u0435\u043d\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432; \u0441\u0447\u0435\u0442, \u043d\u0430\u043a\u0430\u043f\u043b\u0438\u0432\u0430\u044e\u0449\u0438\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043e\u202f\u0432\u043e\u0437\u0432\u0440\u0430\u0442\u0435 \u0440\u0430\u043d\u0435\u0435 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438\u043b\u0438 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u043e\u043c \u0443\u0446\u0435\u043d\u043a\u0438 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0446\u0435\u043d\u044b \u043f\u043e \u0441\u0447\u0435\u0442\u0443; \u0441\u0447\u0435\u0442 \u0438\u043c\u0435\u0435\u0442 \u043d\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u043e\u0435 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0432\u043e\u0435 \u0441\u0430\u043b\u044c\u0434\u043e \u0438\u202f\u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u043e\u043d\u0442\u0440\u0441\u0447\u0435\u0442\u043e\u043c \u043a\u202f\u0441\u0447\u0435\u0442\u0443 \u0437\u0430\u043a\u0443\u043f\u043a\u0438.<\/p>\n<\/p>\n<p><h2>\u0413\u043b\u043e\u0441\u0441\u0430\u0440\u0438\u0439 \u0442\u0435\u0440\u043c\u0438\u043d\u043e\u0432 \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0430\u0443\u0434\u0438\u0442\u0430<\/h2>\n<\/p>\n<p><p>Average costing approach &#8211; \u043c\u0435\u0442\u043e\u0434 \u0443\u0441\u0440\u0435\u0434\u043d\u0435\u043d\u0438\u044f \u043f\u0440\u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u0437\u0430\u0442\u0440\u0430\u0442 \u043d\u0430 \u043f\u0440\u043e\u0434\u0443\u043a\u0442; \u043c\u0435\u0442\u043e\u0434 \u0432\u202f\u043f\u043e\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043d\u043e\u043c \u043a\u0430\u043b\u044c\u043a\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0435\u0434\u0438\u043d\u0438\u0446\u044b \u0438\u0437\u0434\u0435\u043b\u0438\u044f \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u043f\u0440\u0435\u0434\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0447\u0442\u043e \u0435\u0434\u0438\u043d\u0438\u0446\u044b \u0432\u202f\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u0430\u0445 \u043d\u0435\u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u0431\u044b\u043b\u0438 \u043d\u0430\u0447\u0430\u0442\u044b \u0438\u202f\u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u044b \u0432\u202f\u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0442\u0435\u043a\u0443\u0449\u0435\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430. Accrual accounting &#8211; \u0443\u0447\u0435\u0442 \u043f\u043e \u043c\u0435\u0442\u043e\u0434\u0443 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439; \u0443\u0447\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0442\u043e\u0434\u044b \u0438\u202f\u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u044b \u0434\u043b\u044f \u0432\u043e\u043f\u043b\u043e\u0449\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430 \u0443\u0447\u0435\u0442\u0430 &#8211; \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438\u202f\u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 (matching rule); \u043e\u0442\u0440\u0430\u0436\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0439 \u0432\u0441\u0435\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0438\u202f\u0441\u043e\u0431\u044b\u0442\u0438\u0439 \u0432\u202f\u0442\u0435 \u043f\u0435\u0440\u0438\u043e\u0434\u044b, \u043a\u043e\u0433\u0434\u0430 \u043e\u043d\u0438 \u0438\u043c\u0435\u043b\u0438 \u043c\u0435\u0441\u0442\u043e, \u0430\u202f\u043d\u0435 \u0432\u202f\u043f\u0435\u0440\u0438\u043e\u0434\u044b, \u043a\u043e\u0433\u0434\u0430 \u0431\u044b\u043b\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u044b \u0438\u043b\u0438 \u0432\u044b\u043f\u043b\u0430\u0447\u0435\u043d\u044b \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430. \u041a\u0430\u0441\u0441\u043e\u0432\u044b\u0439 \u043c\u0435\u0442\u043e\u0434, \u043c\u0435\u0442\u043e\u0434 \u043f\u043e \u043e\u043f\u043b\u0430\u0442\u0435 &#8211; \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0438\u0430\u043b\u044c\u043d\u043e \u043e\u0442\u043b\u0438\u0447\u043d\u044b\u0439 \u043e\u0442 \u043c\u0435\u0442\u043e\u0434\u0430 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439 \u043c\u0435\u0442\u043e\u0434 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438\u202f\u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432. Certain (\u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0451\u043d\u043d\u044b\u0435) accounts that appear in the trial balance (\u0441\u0430\u043b\u044c\u0434\u043e \u043f\u043e \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0437\u0430\u043d\u0435\u0441\u0435\u043d\u044b \u0432 \u043f\u0440\u043e\u0432\u0435\u0440\u043e\u0447\u043d\u044b\u0439 <a href=\"https:\/\/www.1investing.in\/accumulated-depreciation-journal-entry\/\">accumulated depreciation journal entry<\/a> \u0431\u0430\u043b\u0430\u043d\u0441) that are partly income statement amaunts (\u0447\u0430\u0441\u0442\u0438\u0447\u043d\u043e \u043e\u0442\u043d\u043e\u0441\u044f\u0442\u0441\u044f \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0438\u043b\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b) and partly balance sheet amounts (\u0447\u0430\u0441\u0442\u0438\u0447\u043d\u043e \u0432 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0438\u043b\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430); for example, Prepaid Insurance (\u043f\u0440\u0435\u0434\u043e\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0430) and Supplies (\u0437\u0430\u043f\u0430\u0441\u044b). Ulinderstandability &#8211; \u043f\u043e\u043d\u044f\u0442\u043d\u043e\u0441\u0442\u044c; \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u0442\u0440\u0435\u0431\u0443\u044e\u0449\u0430\u044f, \u0447\u0442\u043e\u0431\u044b \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0432\u202f\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0431\u044b\u043b\u0430 \u043f\u043e\u043d\u044f\u0442\u043d\u0430 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044f\u043c, \u043e\u0431\u043b\u0430\u0434\u0430\u044e\u0449\u0438\u043c \u0443\u043c\u0435\u0440\u0435\u043d\u043d\u044b\u043c \u0437\u043d\u0430\u043d\u0438\u0435\u043c \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438\u202f\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u202f\u0442\u0430\u043a\u0436\u0435 \u0436\u0435\u043b\u0430\u044e\u0449\u0438\u043c \u0438\u0437\u0443\u0447\u0430\u0442\u044c \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u0441\u202f\u0440\u0430\u0437\u0443\u043c\u043d\u043e\u0439 \u0442\u0449\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c\u044e.<\/p>\n<\/p>\n<p><p>Objective function &#8211; \u0446\u0435\u043b\u0435\u0432\u0430\u044f \u0444\u0443\u043d\u043a\u0446\u0438\u044f; \u0432\u202f\u043c\u043e\u0434\u0435\u043b\u044f\u0445 \u043b\u0438\u043d\u0435\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0432\u044b\u0440\u0430\u0436\u0435\u043d\u043d\u044b\u0439 \u0432\u202f\u043c\u0430\u0442\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u043c \u0432\u0438\u0434\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0439 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 (\u043c\u0430\u043a\u0441\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u043c\u0438\u043d\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u0437\u0430\u0442\u0440\u0430\u0442), \u043f\u0440\u0438\u043d\u044f\u0442\u044b\u0439 \u0434\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u0437\u0430\u0434\u0430\u0447\u0438. Net &#8211; \u043d\u0435\u0442\u0442\u043e, \u0447\u0438\u0441\u0442\u0430\u044f \u0441\u0443\u043c\u043c\u0430; \u0441\u0443\u043c\u043c\u0430, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043e\u0441\u0442\u0430\u0435\u0442\u0441\u044f \u043f\u043e\u0441\u043b\u0435 \u0432\u044b\u0447\u0435\u0442\u0430 \u0447\u0435\u0433\u043e-\u043b\u0438\u0431\u043e \u0438\u0437 \u043e\u0431\u0449\u0435\u0439 \u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0443\u043c\u043c\u044b. Natural resources &#8211; \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u044b\u0435 \u0440\u0435\u0441\u0443\u0440\u0441\u044b; \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u0438\u0441\u0442\u043e\u0449\u0430\u0435\u043c\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b \u0432\u202f\u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438. Market risk &#8211; \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u0439 \u0440\u0438\u0441\u043a; \u0440\u0438\u0441\u043a \u0442\u043e\u0433\u043e, \u0447\u0442\u043e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430 \u0431\u0443\u0434\u0435\u0442 \u0438\u0437\u043c\u0435\u043d\u044f\u0442\u044c\u0441\u044f \u0432\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u0445 \u0446\u0435\u043d, \u0432\u044b\u0437\u0432\u0430\u043d\u043d\u044b\u0445 \u043a\u0430\u043a \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u043c\u0438 \u0444\u0430\u043a\u0442\u043e\u0440\u0430\u043c\u0438, \u0432\u043b\u0438\u044f\u044e\u0449\u0438\u043c\u0438 \u043d\u0430 \u0432\u0435\u0441\u044c \u0440\u044b\u043d\u043e\u043a \u0446\u0435\u043d\u043d\u044b\u0445 \u0431\u0443\u043c\u0430\u0433, \u0442\u0430\u043a \u0438\u202f\u0444\u0430\u043a\u0442\u043e\u0440\u0430\u043c\u0438, \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u043d\u044b\u043c\u0438 \u0434\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u0446\u0435\u043d\u043d\u043e\u0439 \u0431\u0443\u043c\u0430\u0433\u0438 \u0438\u043b\u0438 \u0435\u0435 \u044d\u043c\u0438\u0442\u0435\u043d\u0442\u0430. Limited partner &#8211; \u043f\u0430\u0440\u0442\u043d\u0435\u0440 \u0441\u202f\u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c\u044e; \u0447\u043b\u0435\u043d \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432\u0430, \u043d\u0435 \u043d\u0435\u0441\u0443\u0449\u0438\u0439 \u043f\u043e\u043b\u043d\u043e\u0439 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432\u0430, \u0430\u202f\u043e\u0442\u0432\u0435\u0447\u0430\u044e\u0449\u0438\u0439 \u043f\u043e \u043d\u0438\u043c \u0442\u043e\u043b\u044c\u043a\u043e \u0440\u0430\u0437\u043c\u0435\u0440\u043e\u043c \u0441\u0432\u043e\u0435\u0433\u043e \u043f\u0430\u044f.<\/p>\n<\/p>\n<p><p>\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u043c\u0438 \u0441\u0447\u0435\u0442\u0430\u043c\u0438 (Permanent accounts) \u0438\u043b\u0438 \u0441\u0447\u0435\u0442\u0430\u043c\u0438 \u0431\u0430\u043b\u0430\u043d\u0441\u0430 (Balance sheet accounts). \u0412\u202f\u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u0438 \u0440\u0435\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u0447\u0435\u0442\u0430 \u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u044b \u0434\u043b\u044f \u0443\u0447\u0435\u0442\u0430 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430. Production method &#8211; \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u043c\u0435\u0442\u043e\u0434; \u043c\u0435\u0442\u043e\u0434 \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439, \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043d\u0430 \u0434\u0430\u043d\u043d\u044b\u0445 \u043e\u202f\u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u043c \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0438 \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0437\u0430 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043e\u202f\u043f\u0440\u043e\u0439\u0434\u0435\u043d\u043d\u044b\u0445 \u043a\u0438\u043b\u043e\u043c\u0435\u0442\u0440\u0430\u0445, \u043f\u0440\u043e\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u043d\u044b\u0445 \u0447\u0430\u0441\u0430\u0445, \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u0445 \u0435\u0434\u0438\u043d\u0438\u0446\u0430\u0445 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437. Period budget &#8211; \u043f\u0435\u0440\u0438\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0439 (\u0442\u0435\u043a\u0443\u0449\u0438\u0439) \u0431\u044e\u0434\u0436\u0435\u0442 (\u0441\u043c\u0435\u0442\u0430); \u043f\u0440\u043e\u0433\u043d\u043e\u0437 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0438\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0435\u0433\u043c\u0435\u043d\u0442\u0430 \u0438\u043b\u0438 \u0444\u0443\u043d\u043a\u0446\u0438\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043d\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0439 \u0433\u043e\u0434; \u0432\u0441\u0435 \u043f\u0435\u0440\u0438\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0431\u044e\u0434\u0436\u0435\u0442\u044b (\u0431\u044e\u0434\u0436\u0435\u0442 \u043f\u0440\u043e\u0434\u0430\u0436, \u0431\u044e\u0434\u0436\u0435\u0442 \u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u0431\u044e\u0434\u0436\u0435\u0442 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430, \u0431\u044e\u0434\u0436\u0435\u0442 \u0437\u0430\u043a\u0443\u043f\u043a\u0438\/\u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u043e\u0432, \u0431\u044e\u0434\u0436\u0435\u0442 \u043f\u043e \u0442\u0440\u0443\u0434\u0443,  \u0431\u044e\u0434\u0436\u0435\u0442 \u043e\u0431\u0449\u0435\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u0431\u044e\u0434\u0436\u0435\u0442 \u043e\u0431\u0449\u0438\u0445 \u0438\u202f\u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432) \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0432\u0437\u0430\u0438\u043c\u043e\u0443\u0432\u044f\u0437\u0430\u043d\u044b \u043c\u0435\u0436\u0434\u0443 \u0441\u043e\u0431\u043e\u0439.<\/p>\n<\/p>\n<ol>\n<li>Journal entry &#8211; \u0436\u0443\u0440\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u043f\u0440\u043e\u0432\u043e\u0434\u043a\u0430 (\u0437\u0430\u043f\u0438\u0441\u044c); \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u0430\u044f \u0437\u0430\u043f\u0438\u0441\u044c \u0432\u202f\u0436\u0443\u0440\u043d\u0430\u043b\u0435 \u0434\u043b\u044f \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043e\u0434\u043d\u043e\u0439 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0432\u202f\u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u0434\u0430\u0442\u0430 \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u043d\u043e\u043c\u0435\u0440\u0430 \u0438\u202f\u043d\u0430\u0437\u0432\u0430\u043d\u0438\u044f \u043a\u043e\u0440\u0440\u0435\u0441\u043f\u043e\u043d\u0434\u0438\u0440\u0443\u044e\u0449\u0438\u0445 \u043f\u043e \u044d\u0442\u043e\u0439 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u0441\u0447\u0435\u0442\u043e\u0432, \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0441\u0443\u043c\u043c\u044b \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u0438\u202f\u0435\u0435 \u043a\u0440\u0430\u0442\u043a\u043e\u0435 \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435.<\/li>\n<li>\u0421\u0447\u0435\u0442 \u0434\u043b\u044f \u0435\u0435 \u0443\u0447\u0435\u0442\u0430, \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u043e\u043d\u0442\u0440\u0430\u0440\u043d\u044b\u043c \u0441\u0447\u0435\u0442\u043e\u043c \u043a\u202f\u0441\u0447\u0435\u0442\u0443 \u0421\u0447\u0435\u0442\u0430 \u043a\u202f\u041f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044e; \u0432\u202f\u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u0438 \u043e\u0431\u044b\u0447\u043d\u043e, \u044d\u0442\u043e\u0442 \u0441\u0447\u0435\u0442 \u043d\u0430\u0437.<\/li>\n<li>\u0422\u043e\u0447\u043a\u043e\u0439 \u0431\u0435\u0437\u0443\u0431\u044b\u0442\u043e\u0447\u043d\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u043f\u043e\u0440\u043e\u0433\u043e\u043c \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438; \u0443\u0440\u043e\u0432\u0435\u043d\u044c \u0434\u0435\u043b\u043e\u0432\u043e\u0439 \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043e\u0431\u044a\u0435\u043c \u043f\u0440\u043e\u0434\u0430\u0436 \u0438\u043b\u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430), \u043f\u0440\u0438 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u0441\u0443\u043c\u043c\u0430\u0440\u043d\u044b\u0435 \u0434\u043e\u0445\u043e\u0434\u044b \u0440\u0430\u0432\u043d\u044b \u0441\u0443\u043c\u043c\u0430\u0440\u043d\u044b\u043c \u0437\u0430\u0442\u0440\u0430\u0442\u0430\u043c; \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0432\u044b\u0440\u0430\u0436\u0435\u043d\u0430 \u0432\u202f\u043d\u0430\u0442\u0443\u0440\u0430\u043b\u044c\u043d\u044b\u0445 \u0435\u0434\u0438\u043d\u0438\u0446\u0430\u0445 \u0438\u043b\u0438 \u0432\u202f\u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445.<\/li>\n<li>Premium &#8211; \u043f\u0440\u0435\u043c\u0438\u044f; \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u0435 \u0446\u0435\u043d\u044b \u0432\u044b\u043f\u0443\u0441\u043a\u0430 \u0430\u043a\u0446\u0438\u0438 \u0438\u043b\u0438 \u043e\u0431\u043b\u0438\u0433\u0430\u0446\u0438\u0438 \u043d\u0430\u0434 \u043d\u043e\u043c\u0438\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c\u044e.<\/li>\n<li>Unearned revenues &#8211; \u043d\u0435\u0437\u0430\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u043d\u044b\u0435 \u0434\u043e\u0445\u043e\u0434\u044b; \u0434\u043e\u0445\u043e\u0434\u044b, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0430\u0432\u0430\u043d\u0441\u043e\u043c; \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0437\u0430 \u0442\u043e\u0432\u0430\u0440\u044b, \u0435\u0449\u0435 \u043d\u0435 \u043f\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044e, \u0438\u202f\u0443\u0441\u043b\u0443\u0433\u0438, \u0435\u0449\u0435 \u043d\u0435 \u043e\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0435, \u0432\u202f\u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430; \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0447\u0435\u0442\u043e\u043c \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437.<\/li>\n<li>Cash payments journal &#8211; \u0436\u0443\u0440\u043d\u0430\u043b \u0432\u044b\u043f\u043b\u0430\u0442 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432; \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u0436\u0443\u0440\u043d\u0430\u043b \u0434\u043b\u044f \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0432\u0441\u0435\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437.<\/li>\n<\/ol>\n<p><h2>Cost Principle<\/h2>\n<\/p>\n<p><p>Working capital &#8211; \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u044b\u0439 \u043a\u0430\u043f\u0438\u0442\u0430\u043b; \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430; \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0440\u0430\u0437\u043d\u0438\u0446\u0443 \u043c\u0435\u0436\u0434\u0443 \u0442\u0435\u043a\u0443\u0449\u0438\u043c\u0438 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438 \u0438\u202f\u0442\u0435\u043a\u0443\u0449\u0438\u043c\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c\u0438; \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043c\u0435\u0440 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437. Variable cost pricing &#8211; \u043c\u0435\u0442\u043e\u0434 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442; \u043e\u0434\u0438\u043d \u0438\u0437 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 (\u0437\u0430\u0442\u0440\u0430\u0442\u043d\u044b\u0445) \u043f\u043e\u0434\u0445\u043e\u0434\u043e\u0432 \u043a\u202f\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044e \u0446\u0435\u043d\u044b, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u0446\u0435\u043d\u0430 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043a\u0430\u043a \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0439 \u043f\u0440\u043e\u0446\u0435\u043d\u0442 \u043e\u0442 \u0441\u0443\u043c\u043c\u044b \u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442 \u043d\u0430 \u0434\u0430\u043d\u043d\u044b\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0442. Uncollectible accounts &#8211; \u0441\u043e\u043c\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0441\u0447\u0435\u0442\u0430 (\u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c); \u0434\u0435\u0431\u0438\u0442\u043e\u0440\u0441\u043a\u0430\u044f \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u0435\u0439 (\u0437\u0430\u043a\u0430\u0437\u0447\u0438\u043a\u043e\u0432), \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0435 \u043c\u043e\u0433\u0443\u0442 \u0438\u043b\u0438 \u043d\u0435 \u0431\u0443\u0434\u0443\u0442 \u043e\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0441\u0447\u0435\u0442\u0430; \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f \u0440\u0430\u0441\u0447\u0435\u0442 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043d\u0430 \u0441\u043e\u043c\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0443\u044e \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0443\u043c\u0435\u043d\u044c\u0448\u0430\u0435\u0442 \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u0443 \u0434\u0435\u0431\u0438\u0442\u043e\u0440\u0441\u043a\u043e\u0439 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0438, \u043e\u0442\u0440\u0430\u0436\u0430\u0435\u043c\u043e\u0439 \u0432\u202f\u0431\u0430\u043b\u0430\u043d\u0441\u0435.<\/p>\n<\/p>\n<p><p>Arrears (Dividends in arrears) &#8211; \u043e\u0442\u0441\u0440\u043e\u0447\u0435\u043d\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b; \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u043f\u043e \u043a\u0443\u043c\u0443\u043b\u044f\u0442\u0438\u0432\u043d\u044b\u043c \u043f\u0440\u0438\u0432\u0438\u043b\u0435\u0433\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u043a\u0446\u0438\u044f\u043c, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0435 \u0431\u044b\u043b\u0438 \u043e\u0431\u044a\u044f\u0432\u043b\u0435\u043d\u044b \u0438\u202f\u0432\u044b\u043f\u043b\u0430\u0447\u0435\u043d\u044b \u043f\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u0430; \u0442\u0430\u043a\u0438\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u043d\u0430\u043a\u0430\u043f\u043b\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0438\u202f\u0431\u0443\u0434\u0443\u0442 \u0432\u044b\u043f\u043b\u0430\u0447\u0435\u043d\u044b \u0432\u202f\u0431\u0443\u0434\u0443\u0449\u0438\u0435 \u043f\u0435\u0440\u0438\u043e\u0434\u044b; \u0442\u0430\u043a \u043a\u0430\u043a \u044d\u0442\u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u043d\u0435 \u0431\u044b\u043b\u0438 \u043e\u0431\u044a\u044f\u0432\u043b\u0435\u043d\u044b, \u0443\u202f\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043d\u0435\u0442 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u0438\u0445 \u0432\u044b\u043f\u043b\u0430\u0442\u0435, \u043e\u043d\u0438 \u043d\u0435 \u043f\u043e\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u0432\u202f\u0431\u0430\u043b\u0430\u043d\u0441\u0435, \u043d\u043e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e\u0431 \u0438\u0445 \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u0435 \u0434\u043e\u043b\u0436\u043d\u0430 \u0431\u044b\u0442\u044c \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0430 \u0432\u202f\u043f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u044f\u0445 \u043a\u202f\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c \u043e\u0442\u0447\u0435\u0442\u0430\u043c. Advances <a href=\"https:\/\/ru.investing.com\/news\/\">\u043d\u043e\u0432\u043e\u0441\u0442\u0438 \u0444\u043e\u0440\u0435\u043a\u0441<\/a> to suppliers &#8211; \u0430\u0432\u0430\u043d\u0441\u044b \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u0430\u043c; \u0441\u0447\u0435\u0442 \u0430\u043a\u0442\u0438\u0432\u043e\u0432, \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0449\u0438\u0439 \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0435 \u0430\u0432\u0430\u043d\u0441\u043e\u043c \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0437\u0430 \u0431\u0443\u0434\u0443\u0449\u0438\u0435 \u0442\u043e\u0432\u0430\u0440\u044b \u0438\u043b\u0438 \u0443\u0441\u043b\u0443\u0433\u0438. Adjusted trial balance &#8211; \u0441\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043f\u0440\u043e\u0431\u043d\u044b\u0439 \u0431\u0430\u043b\u0430\u043d\u0441; \u043f\u0440\u043e\u0431\u043d\u044b\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u043f\u043e\u0441\u043b\u0435 \u0437\u0430\u043f\u0438\u0441\u0438 \u0438\u202f\u043f\u0435\u0440\u0435\u043d\u043e\u0441\u0430 \u0432\u202f\u0433\u043b\u0430\u0432\u043d\u0443\u044e \u043a\u043d\u0438\u0433\u0443 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u0443\u044e\u0449\u0438\u0445 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a; \u043d\u0430 \u0435\u0433\u043e \u043e\u0441\u043d\u043e\u0432\u0435 \u0433\u043e\u0442\u043e\u0432\u0438\u0442\u0441\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043e\u0431\u0449\u0435\u0433\u043e \u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u044f; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437.<\/p>\n<\/p>\n<ol>\n<li>Preclosing trial balance (\u043f\u0440\u043e\u0431\u043d\u044b\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u0434\u043e \u0437\u0430\u043a\u0440\u044b\u0432\u0430\u044e\u0449\u0438\u0445 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a).<\/li>\n<li>\u0412\u202f\u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u0438 \u0440\u0435\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u0447\u0435\u0442\u0430 \u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u044b \u0434\u043b\u044f \u0443\u0447\u0435\u0442\u0430 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430.<\/li>\n<li>Continuous inventory, Petty cash fund &#8211; \u0444\u043e\u043d\u0434 \u043c\u0435\u043b\u043a\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432; \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e \u0432\u043e\u0437\u043c\u0435\u0449\u0430\u0435\u043c\u044b\u0439 \u0444\u043e\u043d\u0434 \u0434\u043b\u044f \u043e\u043f\u043b\u0430\u0442\u044b \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430\u043b\u0438\u0447\u043d\u044b\u043c\u0438; \u0441\u043c.<\/li>\n<li>Accounting change &#8211; \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0432\u202f\u0443\u0447\u0435\u0442\u0435 (\u0432 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0435); \u043f\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044e \u0421\u043e\u0432\u0435\u0442\u0430 \u043f\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0421\u0428\u0410 (FASB) \u044d\u0442\u043e \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0430)\u202f\u0432\u202f\u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0441\u043c\u0435\u043d\u044b \u043c\u0435\u0442\u043e\u0434\u0430 \u0443\u0447\u0435\u0442\u0430, \u0431)\u202f\u0432\u202f\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u043e\u0446\u0435\u043d\u043a\u0430\u0445 \u0438\u202f\u0432) \u0432\u202f\u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/li>\n<li>Bank statement &#8211; \u0432\u044b\u043f\u0438\u0441\u043a\u0430 \u0431\u0430\u043d\u043a\u0430; \u043e\u0442\u0447\u0435\u0442 \u0431\u0430\u043d\u043a\u0430, \u043f\u043e\u0441\u044b\u043b\u0430\u0435\u043c\u044b\u0439 \u0441\u0432\u043e\u0438\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u0430\u043c, \u043e\u202f\u0432\u0441\u0435\u0445 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u0445 \u043f\u043e\u0441\u043b\u0435 \u0434\u0430\u0442\u044b \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0435\u0433\u043e \u043e\u0442\u0447\u0435\u0442\u0430.<\/li>\n<\/ol>\n<p><p>Total manufacturing costs &#8211; \u0441\u0443\u043c\u043c\u0430\u0440\u043d\u044b\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b; \u0442\u0435\u0440\u043c\u0438\u043d, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c\u044b\u0439 \u0432\u202f\u043e\u0442\u0447\u0435\u0442\u0435 \u043e\u202f\u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u043d\u043e\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438, \u043e\u0437\u043d\u0430\u0447\u0430\u044e\u0449\u0438\u0439 \u043e\u0431\u0449\u0443\u044e \u0441\u0443\u043c\u043c\u0443 \u0437\u0430\u0442\u0440\u0430\u0442 \u043f\u0440\u044f\u043c\u044b\u0445 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u043e\u0432, \u043f\u0440\u044f\u043c\u043e\u0433\u043e \u0442\u0440\u0443\u0434\u0430 \u0438\u202f\u043e\u0431\u0449\u0435\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043e\u0442\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0445 \u043d\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0432\u202f\u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0443\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430. Ending inventory &#8211; \u043a\u043e\u043d\u0435\u0447\u043d\u044b\u0435 \u0437\u0430\u043f\u0430\u0441\u044b \u0442\u043e\u0432\u0430\u0440\u043d\u043e-\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0446\u0435\u043d\u043d\u043e\u0441\u0442\u0435\u0439; \u0437\u0430\u043f\u0430\u0441\u044b \u043d\u0430 \u043a\u043e\u043d\u0435\u0446 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430; \u0432\u202f\u043f\u0435\u0440\u0438\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0443\u0447\u0435\u0442\u0430 \u0442\u043e\u0432\u0430\u0440\u043d\u043e-\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0446\u0435\u043d\u043d\u043e\u0441\u0442\u0435\u0439 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043e\u0434\u043d\u0438\u043c \u0438\u0437 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439 \u0434\u043b\u044f \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0440\u0435\u0430\u043b\u0438\u0437\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0441\u044f \u0440\u0430\u0441\u0447\u0435\u0442\u043d\u044b\u043c \u043f\u0443\u0442\u0435\u043c \u043f\u043e\u0441\u043b\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u044b \u043a\u043e\u043d\u0435\u0447\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0432\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0438\u043d\u0432\u0435\u043d\u0442\u0430\u0440\u0438\u0437\u0430\u0446\u0438\u0438 \u0432\u202f\u043a\u043e\u043d\u0446\u0435 \u0443\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430; \u0432\u202f\u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u0438 &#8211; Closing stocks. Variable costing &#8211; \u00ab\u0434\u0438\u0440\u0435\u043a\u0442-\u043a\u043e\u0441\u0442\u0438\u043d\u0433\u00bb; \u043c\u0435\u0442\u043e\u0434 \u0443\u0447\u0435\u0442\u0430 \u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442; \u043c\u0435\u0442\u043e\u0434 \u0443\u0447\u0435\u0442\u0430 \u0437\u0430\u0442\u0440\u0430\u0442 \u0438\u202f\u043a\u0430\u043b\u044c\u043a\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u0441\u044f \u0432\u202f\u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438 \u0438, \u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u0432\u202f\u043e\u0446\u0435\u043d\u043a\u0443 \u043a\u043e\u043d\u0435\u0447\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432, \u0430\u202f\u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435 \u043e\u0431\u0449\u0435\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u043a\u0430\u043a \u043f\u0435\u0440\u0438\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0442\u0435\u043a\u0443\u0449\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b; \u0441\u0440. Expenses &#8211; \u0440\u0430\u0441\u0445\u043e\u0434\u044b; \u00ab\u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435 \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u043e\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432\u0430\u043d\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u043b\u0438\u0431\u043e \u0432\u043e\u0437\u043d\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0432\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0438\u043b\u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044f \u0443\u0441\u043b\u0443\u0433 \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0438\u202f\u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0434\u0430\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u00bb.<\/p>\n<\/p>\n<p><h2>\u0412\u0435\u0440\u043d\u0451\u043c\u0441\u044f \u043a \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0443 \u0431\u0430\u043b\u0430\u043d\u0441\u0430 (balance sheet)<\/h2>\n<\/p>\n<p><p>\u041e\u0411\u042f\u0417\u0410\u0422\u0415\u041b\u042c\u0421\u0422\u0412\u0410 \u0438 \u041a\u0410\u041f\u0418\u0422\u0410\u041b (Liabilities &amp; Equities) \u0432\u044b\u0441\u0442\u0440\u0430\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u044b\u043c \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435\u043c \u043a \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c, \u0432 \u043f\u0435\u0440\u0432\u0443\u044e \u043e\u0447\u0435\u0440\u0435\u0434\u044c \u2014 \u043a\u0440\u0430\u0442\u043a\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u043c. \u0421\u0442\u043e\u0438\u0442 \u0434\u043e\u0431\u0430\u0432\u0438\u0442\u044c, \u0447\u0442\u043e \u0441 \u043d\u0435\u0434\u0430\u0432\u043d\u0435\u0433\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0438 \u0432 \u043d\u0430\u0448\u0435\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 (\u0432\u0441\u043b\u0435\u0434 \u0437\u0430 \u043f\u043e\u043f\u044b\u0442\u043a\u043e\u0439 \u0442\u043e\u0447\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0430 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0433\u043e \u0441\u043b\u043e\u0432\u0430), \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0441\u0442\u0430\u043b\u0438 \u043d\u0430\u0437\u044b\u0432\u0430\u0442\u044c \u0432\u043d\u0435\u043e\u0431\u043e\u0440\u043e\u0442\u043d\u044b\u043c\u0438. \u0425\u043e\u0442\u044f, \u0435\u0441\u043b\u0438 \u043f\u043e\u0434\u0445\u043e\u0434\u0438\u0442\u044c \u0441\u0442\u0440\u043e\u0433\u043e, \u0442\u043e \u043b\u044e\u0431\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0442\u0430\u043a \u0438\u043b\u0438 \u0438\u043d\u0430\u0447\u0435 \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u0432 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c \u043e\u0431\u043e\u0440\u043e\u0442\u0435. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u0432 \u0434\u0430\u043d\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u043d\u0443\u0436\u043d\u043e \u043e\u0442\u043d\u0435\u0441\u0442\u0438\u0441\u044c \u043a \u043d\u043e\u0432\u043e\u043c\u0443 \u043f\u043e\u043d\u044f\u0442\u0438\u044e, \u043a\u0430\u043a \u043a \u0443\u0441\u043b\u043e\u0432\u043d\u043e\u043c\u0443 \u0438 \u0440\u0430\u0437\u043e\u0431\u0440\u0430\u0442\u044c\u0441\u044f \u0432 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435 \u043e\u0442\u043d\u043e\u0441\u0438\u043c\u044b\u0445 \u043a \u044d\u0442\u043e\u0439 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432. \u041a \u043d\u0438\u043c \u043e\u0442\u043d\u043e\u0441\u044f\u0442\u0441\u044f \u0414\u0415\u041d\u042c\u0413\u0418 (c a s h, m o n e t a r y a s s e t s), \u0430 \u0442\u0430\u043a\u0436\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0431\u044b\u0442\u044c \u043e\u0431\u0440\u0430\u0449\u0435\u043d\u044b \u0432 \u0434\u0435\u043d\u044c\u0433\u0438 \u0438\u043b\u0438 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u0431\u0443\u0434\u0443\u0442 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u044b \u0432 \u0431\u043b\u0438\u0436\u0430\u0439\u0448\u0435\u043c \u0431\u0443\u0434\u0443\u0449\u0435\u043c (\u043e\u0431\u044b\u0447\u043d\u043e\u2014\u0434\u043e \u0433\u043e\u0434\u0430). \u0415\u0441\u043b\u0438 \u0432\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u044c \u043d\u0430 \u0431\u0430\u043b\u0430\u043d\u0441 \u0441 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0442\u043e\u0447\u043a\u0438 \u0437\u0440\u0435\u043d\u0438\u044f, \u0442\u043e \u0435\u0433\u043e \u043c\u043e\u0436\u043d\u043e \u043f\u0440\u043e\u0447\u0438\u0442\u0430\u0442\u044c, \u043a\u0430\u043a \u0440\u0430\u0432\u0435\u043d\u0441\u0442\u0432\u043e \u0421\u0423\u041c\u041c\u042b \u0421\u0420\u0415\u0414\u0421\u0422\u0412 (\u0410) \u0438 \u0421\u0423\u041c\u041c\u042b \u041f\u0420\u0410\u0412 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u043d\u0430 \u0430\u043a\u0442\u0438\u0432\u044b \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u00a9.<\/p>\n<\/p>\n<p><p>Imprest system &#8211; \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043f\u043e\u0434\u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0445 \u0441\u0443\u043c\u043c; \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043c\u0435\u043b\u043a\u0438\u0445 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u0432\u202f\u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441\u202f\u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u043d\u0430 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0438 \u0441\u043e\u0437\u0434\u0430\u0435\u0442\u0441\u044f \u0444\u043e\u043d\u0434 \u043c\u0435\u043b\u043a\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 (petty cash fund) \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043c\u0435\u0440\u0430 \u0438\u202f\u043f\u043e \u043c\u0435\u0440\u0435 \u0435\u0433\u043e \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u043f\u0435\u0440\u0438\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u0432\u043e\u0437\u043c\u0435\u0449\u0430\u0435\u0442\u0441\u044f \u0434\u043e \u044d\u0442\u043e\u0439 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0441\u0443\u043c\u043c\u044b. Income from operations &#8211; \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043e\u0442 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439; \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u0435 \u0432\u0430\u043b\u043e\u0432\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u043e\u0442 \u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u043d\u0430\u0434 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u043c\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u0430\u043c\u0438. Income state- ment &#8211; \u043e\u0442\u0447\u0435\u0442 \u043e\u202f\u043f\u0440\u0438\u0431\u044b\u043b\u044f\u0445 \u0438\u202f\u0443\u0431\u044b\u0442\u043a\u0430\u0445; \u043e\u0434\u0438\u043d \u0438\u0437 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u043e\u0431\u0449\u0435\u0433\u043e \u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u044f, \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0443\u044e\u0449\u0438\u0439 \u0432\u0441\u0435 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u043d\u044b\u0435 \u0434\u043e\u0445\u043e\u0434\u044b \u0438\u202f\u043f\u043e\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0434\u0430\u043d\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434; \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d \u0432\u202f\u043e\u0434\u043d\u043e\u0441\u0442\u0443\u043f\u0435\u043d\u0447\u0430\u0442\u043e\u0439 (\u043f\u0440\u043e\u0441\u0442\u043e\u0439) \u0444\u043e\u0440\u043c\u0435 \u0438\u202f\u043c\u043d\u043e\u0433\u043e\u0441\u0442\u0443\u043f\u0435\u043d\u0447\u0430\u0442\u043e\u0439; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437.<\/p>\n<\/p>\n<p><h2>Straight Line Method vs Diminishing Balance Method (Depreciation Calculation Examples)<\/h2>\n<\/p>\n<p><p>\u0418\u0434\u0435\u0430\u043b\u044c\u043d\u043e\u0439 (\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u043e\u0439) \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u043c\u043e\u0449\u043d\u043e\u0441\u0442\u044c\u044e (Ideal capacity). \u0418\u0434\u0435\u0430\u043b\u044c\u043d\u043e\u0439 (\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u043e\u0439) \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u043c\u043e\u0449\u043d\u043e\u0441\u0442\u044c\u044e &nbsp;(Ideal capacity). Temporary difference &#8211; \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u0440\u0430\u0437\u043d\u0438\u0446\u0430; \u0440\u0430\u0437\u043d\u0438\u0446\u0430 \u043c\u0435\u0436\u0434\u0443 \u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u0430\u043a\u0442\u0438\u0432\u0430 \u0438\u043b\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0438\u202f\u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0431\u0430\u0437\u043e\u0439; \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u043b\u0438\u0431\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0439, \u043b\u0438\u0431\u043e \u0432\u044b\u0447\u0438\u0442\u0430\u0435\u043c\u043e\u0439. Significant influence (of investor over investee company) &#8211; \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0432\u043b\u0438\u044f\u043d\u0438\u0435 (\u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430 \u043d\u0430 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u0443\u0435\u043c\u0443\u044e \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044e); \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0443\u0447\u0430\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0432\u202f\u043f\u0440\u0438\u043d\u044f\u0442\u0438\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0439, \u043d\u043e \u043d\u0435 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0438\u043b\u0438 \u0443\u0447\u0430\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0432\u202f\u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u043e\u043c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0438\u202f\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u0443\u0435\u043c\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438; \u0438\u043c\u0435\u0435\u0442 \u043c\u0435\u0441\u0442\u043e \u0432\u202f\u0441\u043b\u0443\u0447\u0430\u0435 \u0432\u043b\u0430\u0434\u0435\u043d\u0438\u044f \u0431\u043e\u043b\u0435\u0435 20\u2005%, \u043d\u043e \u043c\u0435\u043d\u0435\u0435 50\u2005% \u0433\u043e\u043b\u043e\u0441\u0443\u044e\u0449\u0438\u0445 \u0430\u043a\u0446\u0438\u0439. Share &#8211; \u0430\u043a\u0446\u0438\u044f; \u0446\u0435\u043d\u043d\u0430\u044f \u0431\u0443\u043c\u0430\u0433\u0430, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0449\u0430\u044f \u0435\u0434\u0438\u043d\u0438\u0446\u0443 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043d\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0438\u202f\u0434\u0430\u044e\u0449\u0430\u044f \u043f\u0440\u0430\u0432\u043e \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043d\u0430 \u0430\u043a\u0442\u0438\u0432\u044b \u0438\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0438. Semi variable costs &#8211; \u043d\u043e\u043b\u0443\u0438\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b; \u0437\u0430\u0442\u0440\u0430\u0442\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043e\u0434\u043d\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u0438\u043c\u0435\u044e\u0442 \u0438\u202f\u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435 \u0438\u202f\u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0449\u0438\u0435; \u043f\u0440\u0438\u043c\u0435\u0440 &#8211; \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u0430\u044f \u0430\u0431\u043e\u043d\u0435\u043c\u0435\u043d\u0442\u043d\u0430\u044f \u043f\u043b\u0430\u0442\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b, \u043e\u043f\u043b\u0430\u0442\u0430 \u043c\u0435\u0436\u0434\u0443\u0433\u043e\u0440\u043e\u0434\u043d\u0438\u0445 \u0438\u202f\u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u043e\u0432 &#8211; \u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435.<\/p>\n<\/p>\n<p><p>Statement of Income, Earnings Statement, Profit and Loss Account (Statement). Statement of retained earnings &#8211; \u043e\u0442\u0447\u0435\u0442 \u043e\u202f\u043d\u0435\u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438; \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u043e\u0442\u0447\u0435\u0442, \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0449\u0438\u0439 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043d\u0435\u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434; \u043d\u0430 \u0435\u0435 \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u0443 \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0442 \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0438\u043b\u0438 \u0443\u0431\u044b\u0442\u043a\u0438, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0432\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0438 \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434, \u0441\u0443\u043c\u043c\u0430 \u043e\u0431\u044a\u044f\u0432\u043b\u0435\u043d\u043d\u044b\u0445 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432, \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0445 \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u0432; \u0432\u202f\u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445 \u044d\u0442\u043e\u0442 \u043e\u0442\u0447\u0435\u0442 \u043e\u0431\u044a\u0435\u0434\u0438\u043d\u044f\u0435\u0442\u0441\u044f \u0441\u202f\u043e\u0442\u0447\u0435\u0442\u043e\u043c \u043e\u202f\u043f\u0440\u0438\u0431\u044b\u043b\u044f\u0445 \u0438\u202f\u0443\u0431\u044b\u0442\u043a\u0430\u0445. Statement of stockholders equity &#8211; \u043e\u0442\u0447\u0435\u0442 \u043e\u0431 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043d\u043e\u043c \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0435; \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u043e\u0442\u0447\u0435\u0442, \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0449\u0438\u0439 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0449\u0438\u0445 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043d\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430, \u043f\u0440\u043e\u0438\u0437\u043e\u0448\u0435\u0434\u0448\u0438\u0435 \u0437\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0438\u043e\u0434. Storage time &#8211; \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c (\u0441\u0440\u043e\u043a) \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f; \u0432\u0440\u0435\u043c\u044f, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0433\u043e\u0442\u043e\u0432\u044b\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0442 \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0441\u044f \u043d\u0430 \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u0438 \u0432\u202f\u043e\u0436\u0438\u0434\u0430\u043d\u0438\u0438 \u043e\u0442\u0433\u0440\u0443\u0437\u043a\u0438 \u0438\u043b\u0438 \u043f\u0440\u043e\u0434\u0430\u0436\u0438; \u0442\u0430\u043a\u0436\u0435 \u0432\u0440\u0435\u043c\u044f \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0438\u202f\u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u043d\u0435\u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u043d\u0430 \u0441\u043a\u043b\u0430\u0434\u0430\u0445; \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0439 \u0437\u0430\u0434\u0430\u0447\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u00ab\u0442\u043e\u0447\u043d\u043e \u0432\u202f\u0441\u0440\u043e\u043a\u00bb (\u041b\u0422) \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043c\u0438\u043d\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0438\u202f\u0434\u0430\u0436\u0435 \u0441\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0435\u0433\u043e \u0434\u043e \u043d\u0443\u043b\u044f.<\/p>\n<\/p>\n<p><p>\u041a\u043e\u043d\u0432\u0435\u0440\u0442\u0438\u0440\u0443\u0435\u043c\u044b\u0435  \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u044b \u043c\u043e\u0433\u0443\u0442 \u0431\u044b\u0442\u044c \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u043e\u043c \u0438\u043b\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c. \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430- \u044d\u0442\u043e \u0441\u0443\u043c\u043c\u0430 \u0434\u043e\u0445\u043e\u0434\u0430 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u0430, \u0438\u0441\u0445\u043e\u0434\u044f\u0449\u0438\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c. \u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e\u0435 \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u0435, \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u0430\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442 \u043e\u0442\u0440\u0430\u0436\u0435\u043d\u0438\u0435 \u0432 \u0443\u0447\u0435\u0442\u0435. \u0426\u0435\u043b\u044c \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u2013 \u043f\u043e\u0438\u0441\u043a \u043e\u0442\u043b\u0438\u0447\u0438\u0439 \u0432 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044f\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0430, \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u043e \u0420\u0421\u0411\u0423 \u0438 \u041c\u0421\u0424\u041e. \u0421 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435\u043c \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u043a\u043e\u043c\u043c\u0443\u043d\u0438\u043a\u0430\u0446\u0438\u0439 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0440\u0430\u0441\u0448\u0438\u0440\u044f\u044e\u0442\u0441\u044f. \u0421\u0442\u0440\u0430\u043d\u044b \u0410\u0437\u0438\u0430\u0442\u0441\u043a\u043e-\u0422\u0438\u0445\u043e\u043e\u043a\u0435\u0430\u043d\u0441\u043a\u043e\u0433\u043e \u0440\u0435\u0433\u0438\u043e\u043d\u0430 \u0430\u043a\u0442\u0438\u0432\u043d\u043e \u0443\u0447\u0430\u0441\u0442\u0432\u0443\u044e\u0442 \u0432 \u044d\u043a\u0441\u043f\u043e\u0440\u0442\u0435 \u0438 \u0438\u043c\u043f\u043e\u0440\u0442\u0435 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0440\u0435\u0433\u0438\u043e\u043d\u0430.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Absorption costing &#8211; \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u0447\u0435\u0442\u0430 \u043f\u043e\u043b\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442; \u043f\u043e\u0434\u0445\u043e\u0434 \u043a\u202f\u043a\u0430\u043b\u044c\u043a\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u0432\u0441\u0435 \u043f\u0440\u044f\u043c\u044b\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u0438\u202f\u0432\u0441\u0435 \u043a\u043e\u0441\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b (\u0438 \u043f\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u0438\u202f\u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0435) \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u0441\u044f \u0432\u202f\u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438 \u0438, \u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u0432\u202f\u043e\u0446\u0435\u043d\u043a\u0443 \u043a\u043e\u043d\u0435\u0447\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432; \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u0437. Statement of cash flows &#8211; \u043e\u0442\u0447\u0435\u0442 \u043e\u202f\u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0438 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432; \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u043e\u0442\u0447\u0435\u0442, \u0432\u202f\u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0442\u0441\u044f \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0438 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0438\u202f\u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438\u0445 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432\u202f\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=\/wp\/v2\/posts\/15788"}],"collection":[{"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15788"}],"version-history":[{"count":1,"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=\/wp\/v2\/posts\/15788\/revisions"}],"predecessor-version":[{"id":15789,"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=\/wp\/v2\/posts\/15788\/revisions\/15789"}],"wp:attachment":[{"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ramrosandesh.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}