, ,
.
3.1.
3.2.
3.3.
3.4.
3.5.
3-6.
3.7.
3.8.
3.9. :
3.10.
3.11.
, , , , . , , . , . .
. . , , . , . , .
3.1.
,
.
, . , . , . 3.1 , , , , .
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3.1 |
New Era , , . , . , " ", " New Era. , , 1 . , . , . , : , New Era, , Ponzi ( ). , , , , New Era 1989 , . , . , -. Nw Era. . , , " . New Era , . , . . , ,. , 296000 ., Heritage of 'Value's. .. , , . (Bureau of Charitable'Organizations) New Era 31. 1993 . , New Era ", , , , , 6 ", - , New Era 1 ., , , , . " 990 New Era, The Bennette Group International, Ltd. . Paul Demery, The Practical Accountana ( 1995), . 6, 8 |
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.
- , , , (ROE). , , .
-, .
, , , . - , , , .
3.1 |
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3.2. 0
, , , General Products Corporation (GPC). GPC ~ , 10 , .
. 3.1, 3.2 3.3 (balance), ( ) (income statement) GPC (cash flow statement). - .
3.2.1.
(balance sheet) (.. , ) (, ) . (assets) (liabilities) (net worth), (owners' equity). ( -).
, (GAAP generally accepted accounting principles) , , , , (.. ). () (Financial Accounting Standard Board). , , , , (SEC).
. 3.1 GPC :
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200 . 201 . 31 200 ., .. 201 -
200 . | 201 . | ||
( ) | |||
- | |||
, ( ) | |||
( ) | 60,0 | 72,0 | 12,0 |
90,0 | 184,6 | 94,6 | |
150,0 | 256,6 | 106,6 | |
(8%- 207 .) | 150,0 | 150,0 | 0,0 |
(1 ) | 300,0 | 313,4 | '3,4 |
200,0 ' | 200,0 | 0,0 | |
100,0 | 1)3,4 | 13,4 | |
200,00 . | 187,20 . | -12,80 . | |
. |
, ( , ), .. , . ( ) (.. ) 100 . 50 . (.. , GPC , ) - [50 . - , , , , .
, , .. . , , . , 300 . , , 600 .
GPC. , , . . GPC (.. , 60 ., ), (90 .).
. , . , GPC 200 . 150 ., .. (300 .) (150 .).
GPC , : 150 . 207 . 8%- , , GPC 12 . GPC.
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. , .. , GPC , . 200 .; () , .. , , 100 .
GPC, 31 200 - 31 201 . 20% , . 94,6 ., , .. 150 . 13,4 ., .. , . , .
3.2 |
GPC, 50 . ? |
3.2.2.
. . , (income, profit, earnings), . , . 3.2, , () GPC 201 . 200 ., 23,4 .
3.2. GPC 201 . | ||
200,0 | ||
' | (110,0)1 | |
90,0 | ||
, (GS&A) | (30,0) | |
60,0 | ||
(21,0) | ||
39,0 | ||
(15,6) | ||
23,4 | ||
( 1 ) | 23,4 | |
: | ||
10,0 | ||
13,4 | ||