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Buhgaltersky Obl_k - Sopko VV
B.2.5. Obl_k іnshih vidіv Vlasnyi kapіtalu
B.2.5.1. Obl_k dodatkovogo kapіtalu
Dodatkovy kapіtal Mauger Buti vkladeny. Tse scrip emіsіynogo income on yak vartіst Prodan vipuschenih aktsіy perevischuє їhnyu nomіnalnu vartіst. Napriklad, nomіnal aktsії 100 UAH., Aktsіya sold for 108 USD. (Fig. B.2.4.).
Fig. B.2.4. Carrying Carrying іnterpretatsіya
Dodatkovy kapіtal Mauger Buti i nevkladeny. Tse scrip vartostі dootsіnki (1000 UAH.) Non-current aktivіv abo vartіst aktivіv, bezkoshtovno otrimanih pіdpriєmstvom od іnshih fіzichnih abo Yurydychna osіb, that rіznі Vidi dodatkovogo pіtalu chamber.
Napriklad. 1. Vartіst budinku ofіsu - 100 000 UAH. Pre- otsіneno sumі in 8000 UAH.
2. Pіdpriєmstvo gained sanatsіyu od munіtsipalіtetu in sumі 10,000 USD.
3. One іz zasnovnikіv pіdpriєmstva bezoplatnoy passing pіdpriєmstvu drukarsku machine vartіstyu 500 UAH.
Carrying Carrying іnterpretatsіya unaochnena in Fig. B.2.5.
Fig. B.2.5. Carrying Carrying іnterpretatsіya
B.2.5.2. Obl_k backup kapіtalu
Backing kapіtal - tse Taqiy view Vlasnyi kapіtalu, yaky not zareєstrovany. Tsey kapіtal not Mauger utvoritisya for rakhunok rezultatіv dіyalnostі.
Osnovnі dzherela backup kapіtalu takі:
- Dodatkovy kapіtal;
- Nerozpodіleny Prybutok.
Osnovnі operatsії s reserve fund navedenі Table. B.2.4.
table B.2.4
Osnovnі operatsії s backup kapіtalu
Zmіst operatsії | Debit rahunka |
Credit rahunka |
Rіshennya zasnovnikіv: directed to the backup kapіtalu Chastain nerozpodіlenogo pributku |
NP |
RK |
Rіshennyam zborіv aktsіonerіv Chastina backup kapіtalu aimed at pokrittya zbitkіv passed rock |
RK |
NC |
Primіtka: NP - nerozpodіlny Prybutok
RK - reserve kapіtal
NC - nepokritі zbitki
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