financial account tei
TRANSCRIPT
-
8/2/2019 Financial Account Tei
1/30
2007
1
-
8/2/2019 Financial Account Tei
2/30
:
1..................................................................................................................................................2
...............................................................................................................2
1.1 .....................................................................................................................31.2 ....................................................................3
1.2.1 ....................................................................................................................3
1.3 ............................................................................................. ...... ...... .......4
1.4 ..............................................................................................................................6
2................................................................................................................................................11
() ............................................................11
2.1 ...................................................................................11
2.1.1 () ...................................................................122.2 ......................... ........12
2.2.1 ........................................................................................................13
= ( + ) ..........................................................................14
2.2.4 ................................................................................16
2.2.5 ...............................................................................................................21
2.3 ..........................................................................26
2.4 ..................................................................32
1
2
-
8/2/2019 Financial Account Tei
3/30
1.1
.
,
.
1.2
,
, .
.
:
1.
, .
2. .
3.
( ).
1.2.1
, ,
,
,
. , ,
.
:
1. ,
3
-
8/2/2019 Financial Account Tei
4/30
, ,
(cost accounting), , (planning)
, , (control)
, , (evaluation)
.
,
, .
2. ( )
,
, ,
.
3. ,
, .
.
4. ,
.
5. ,
.
.
,
.
1.3 , ,
, ,
4
-
8/2/2019 Financial Account Tei
5/30
,
.
. ,
:
1. . ,
(
) ,
.
2. .
,
.
3. . ,
( )
.
4. . ,
.
5. .
,
.
6. . ,
.
,
.
7. . ,
.
, ,
,
5
-
8/2/2019 Financial Account Tei
6/30
. , ( )
.
8. . ,
.
9. . ,
.
10. . ,
.
, .
11. . ,
.
12. . ,
,
(), .
.
( ). ,
1.4 ,
.
6
-
8/2/2019 Financial Account Tei
7/30
. ,
,
.
,
. :
1.
(.. 1123/1980).
2. . 2190/1920 ( )
.
3. (...)
.
4.
(N. 3522/ 2006).
7
-
8/2/2019 Financial Account Tei
8/30
2
()
2.1 ,
, (
,
).
,
,
.
:
1.
:
( )
( ).
2.
( )
.
3.
.
4.
.
.
11
-
8/2/2019 Financial Account Tei
9/30
2.1.1 ()
,
. , :
1. (timeliness).
2.
(relevance).
3. (objectivity).
4. (reliability).
,
, ,
,
, .. .
2.2
, ,
,
. ,
.
,
,
(. ), ( . ) ( )
().
12
-
8/2/2019 Financial Account Tei
10/30
,
, . ,
( ), ,
,
,
.
2.2.1
, ,
. ,
, , , ,
, , , ,
..
( ).
, , ( ) (,
). ,
,
,
,
.
,
,
(
).
, (
) ( ,
, ..).
:
13
-
8/2/2019 Financial Account Tei
11/30
=
, ,
, ,
:
1) , () ,
.
2) ,
, .
3) ,
,
, .
.
:
= ( + )
.
:
1.
2.
3.
4.
14
-
8/2/2019 Financial Account Tei
12/30
, , ,
, ,
, ,
.
:
1. (.. ,
, / )
2.
3. ,
(
)
4.
.
.
, ,
(, ..).
,
:
1.
.
2.
.
3. .
4. o .
,
15
-
8/2/2019 Financial Account Tei
13/30
,
, , (
), , ,
,
,
.
, ,
.
.
31 30 .
2.2.4
,
.
, ,
-
.
:
1. (
).
: , ,
, , ,
.
2. (
).
16
-
8/2/2019 Financial Account Tei
14/30
: ,
, , ,
.
3. ( .).
: ,
, ..
.
,
.
:
1. (
)
: ,
,
.
2. ( )
:
, , , ,
.
,
:
17
-
8/2/2019 Financial Account Tei
15/30
.
(.. , , ,
, ,
)
.
.
. , , ,
.
.
. , , ,
, .
.
,
.
(, ...) ,
,
(, ...). ,
.
.
18
-
8/2/2019 Financial Account Tei
16/30
.
.
.
-
.
.
.
V.
. . .
( ) (
)
.
(
,
, , )
. ( )
, ( )
.
.
19
-
8/2/2019 Financial Account Tei
17/30
.
III.
V.
:
) ,
.
)
.
:
)
.
)
.
)
.. .
V.
( )
. &
( ) .
, ,
.
,
20
-
8/2/2019 Financial Account Tei
18/30
.
:
) ,
) ( ),
.
.
, ,
.
. ,
,
.
.
.
.
. .
( )
.
2.2.5
:
1. (
) , , ,
..
21
-
8/2/2019 Financial Account Tei
19/30
2. (
) , , ,
..
3. ,
.
4.
, , ..
:
22
-
8/2/2019 Financial Account Tei
20/30
23
-
8/2/2019 Financial Account Tei
21/30
24
-
8/2/2019 Financial Account Tei
22/30
25
-
8/2/2019 Financial Account Tei
23/30
2.3 , ,
,
.
,
, .
.
.
, , ,
.
,
,
.
. ,
, ,
.
:
(+)
(+)
(+)
(-)
(-)
(-)
( )
26
-
8/2/2019 Financial Account Tei
24/30
:
(+)
(-)
( )
(+)
(+)
(-)
(-)
( )
(-)
(+)
(-)
(+) (+)
(-)
(-)
T
() ( ).
, , .
, . , -
-
27
-
8/2/2019 Financial Account Tei
25/30
.
()
.
,
.
.
,
.
.
,
, .
.
,
() . ,
.
,
()
.
.
, /
.
:
.
,
.
28
-
8/2/2019 Financial Account Tei
26/30
.
,
.
:
:
1.
2.
3.
4.
:
1.
2.
3.
:
1.
2.
3.
4.
5. ()
6.
7.
8.
:
29
-
8/2/2019 Financial Account Tei
27/30
1.
2.
3.
4.
5.
:
1.
2.
3.
4.
30
-
8/2/2019 Financial Account Tei
28/30
(/86)
31
-
8/2/2019 Financial Account Tei
29/30
2.4
. , .
,
.
,
.. ,
,
,
,
.
(
..), ,
,
, .
( /88)
20 1 .
20 0 .
88.00 88.01
(86.99)
( )
xxx xxx
88.02-04
(42.00-02)
(+) (-): (
)
xxx xxx
32
-
8/2/2019 Financial Account Tei
30/30
88.06
(42.04)
(+) (-): .
(xxx) (xxx)
88.07
( / 41)
(+) : xxx xxx
xxx xxx88.08 : 1. xxx
xxx
88.09(63.0
0)
2. xxxxxx xxx xxx
88.99 xxx xxx
88.98 xxx xxx
:
xxx xxx
41.02 1. xxx xxx53.01 2. xxx xxx53.01 3. . xxx xxx41.03 4.
( - ) xxx xxx
41.04-05 5. ( ) xxx xxx
41 .08 6. ( ) xxx xxx
41.90 6 .
xxx xxx41.91 6 .
. ' xxx xxx41.92 6 .
xxx xxx
53.08 7. xxx xxx
42.00 8. xxx xxx