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: MS Excel . :
- 1.1: (. 1.2);
- 1.2: (. 1.4) .
2-3 ;
1.1. (Statement of Comprehensive Income)
:
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5. 1.
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| 104 000 | ||||
| 8 000 | ||||
| 31 000 | ||||
| 22 000 | ||||
| 7 000 | ||||
| 110 000 | ||||
| 358 000 | ||||
| 42 000 | ||||
| ( 1000) | 18 000 | |||
| 369 000 | ||||
| 3 000 | ||||
| 319 000 | ||||
| 92 000 | ||||
| 32 000 | ||||
| 38 000 | ||||
| 57 000 | ||||
| 11 000 | ||||
| 51 000 | ||||
| ( 13 000) | 22 000 | |||
| 5 000 | ||||
| 297 000 | ||||
| 16 000 | ||||
| 83 000 | ||||
| 284 000 | ||||
| 83 000 | ||||
|
|
|
1.2
| , . | ||
| (Statement of Income) | ||
| (Statement of Other Comprehensive Income) | ||
| / | ||
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4. .
5. .
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1.3 Trade, Inc.
| 72 000 | 1 500 | ||
| 7 000 | 5 500 | ||
| 23 000 | 3 000 | ||
| 1 000 | 2 000 | ||
| 150 000 | 35 000 | ||
| 3 000 | 6 500 | ||
| 10 000 | 31 | 33 000 | |
| 6 000 | 6 000 | ||
| 5 000 | 7 000 | ||
| 2 000 | |||
| 12 000 |
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- 2.1: 2.1;
- 2.2: (Statement of Financial Position).
2-3 ;
2.1. () 2.1. :
1) (Long-term Assets) ,
2) (Current Assets) ,
3) (Current Liabilities) ,
4) (Long-term Liabilities) ,
5) (Equity) ,
6) (Not in the Balance Sheet) /.
2.1 ,
| (Licenses) | |
| , (Building held for rent) | |
| , 1 (Prepaid rent) | |
| (Wages payable) | |
| 5 (Note payable in 5 years) | |
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| , (Funds held to pay-off long-term debt) | |
| (Gain from treasury share transactions) | |
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| , (Depreciation expense) | |
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| 3 6 . (Note receivable) | |
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|
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2.2. 31 .
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| 31.12 | ||
| 31.12 | ||
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| 1 562 | ||
| 2 542 | ||
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: MS Excel . :
- 3.1: (. 3.2);
- 3.2: (. 3.4).
2-3 ;
3.1. (Statement of Cash Flows) .
:
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5. 3.
3.1
| 104 000 | |||
| 8 000 | |||
| 31 000 | |||
| 22 000 | |||
| 7 000 | |||
| 110 000 | |||
| 358 000 | |||
| 42 000 | |||
| ( 1000) | 18 000 | ||
| 369 000 | |||
| 3 000 | |||
| 319 000 | |||
| 92 000 | |||
| 32 000 | |||
| 38 000 | |||
| 57 000 | |||
| 11 000 | |||
| 51 000 | |||
| ( 13 000) | 22 000 | ||
| 5 000 | |||
| 297 000 | |||
| 16 000 | |||
| 83 000 | |||
| 284 000 | |||
| 83 000 | |||
|
|
|
3.2
| I. | ||
| II. | ||
| III. | ||
3.2. () (Statement of Changes in Equity) 2015-2016
:
1. .
2. 2015-2016 . ( 3.3).
3. 2015-2016 . ( 3.4).
4. 3.
:
2015 . 2015-2016 .
1) 2015 500 000 , 5000 100 . .
2) 30.06.2015 1 000 000 25 .
3) 2015 . 400 000 .
4) 2015 , 200 000 .
5) 1 2016 , 2014 100 000 .
6) 2016 10 000 100 , 140 1 .
7) 2016 2000 120 1
8) 2016 1000 150 .
9) 2016 600 000 , 80 000 .
10) 2016 50 000 .
11) 20%
3.3
| I | ||
| () | ||
| II | ||
| () | ||
| () | ||
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3.4
| - | - | - | - | - | |
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: MS Excel . 4.1: JK 31.03.2016.
2-3 ;
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:
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2. JK , 31.03.2016 .
3. JK 31.03.2016 .
4. JK , 31.03.2016 .
5. ( ) JK , 31.03.2016 .
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4.1 JK 31.03.2016 .
| ., . | , . | |
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| ( 1 2015 .) | ||
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| () | ||
| ( ( 1.04.2015 .)) | ||
| 1$ | ||
| 01.04.2013 |
:
1. 31.03.2015 ., , 19 473 .
2. 2800 .
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: MS Excel . :
- 5.1: () 31.12.2016 .;
- 5.2: () , 31.12.2016 .
2-3 .
5.1. C 31.12.2016 .
:
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3. .
4. .
5. 31.12.2016 .
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: 100% 31 2016 . :
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| 5 000 | ||
| 12 000 | 6 000 | |
| 17 000 | 6 000 | |
| 8 000 | 5 000 | |
| 7 000 | ||
| 15 000 | 5 000 | |
| 2 000 | 1 000 | |
| 17 000 | 6 000 |
5.2. C , 31.12.2016 .
:
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2. .
3. .
4. .
5. 31.12.2016 .
6. 5.
: 75% 01 2016 . , 31 2016 ., :
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| 24 500 | 15 600 | |
| (14 000) | (10 000) | |
| 10 500 | 5 600 | |
| 1 500 | - | |
| 12 000 | 5 600 | |
| (5 000) | (1 600) | |
| 7 000 | 4 000 |
, 31 2016 .
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| 7 000 | 4 000 | |
| (3 000) | (2 000) | |
| 4 000 | 2 000 |
5:
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8. 5.2.
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: MS Excel . 6.1: () 31.09.2016 .
2-3 .
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2. .
3. .
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5. (. ):
5.1 ;
5.2 ;
5.3 ;
5.4 .
6. 31.09.2016 .
7. 6.
: . 30 2016 6.1.
6. 1
| $000 | $000 | $000 | |
| : | |||
| (.1 2) | 132,000 | 100,000 | 90,000 |
| (. 1) | 139,000 | ||
| 271,000 | 100,000 | 90,000 | |
| : | |||
| (. 3) | 40,000 | 34,000 | 32,000 |
| (. 4) | 40,000 | 32,000 | 30,000 |
| (. 5) | 10,000 | ||
| 9,000 | 11,000 | 8,000 | |
| 99,000 | 77,000 | 70,000 | |
| 370,000 | 177,00 | 160,000 | |
| ( 1 ) | 100,000 | 60,000 | 70,000 |
| 138,000 | 48,000 | 29,000 | |
| 238,000 | 108,000 | 99,000 | |
| : | |||
| 60,000 | 30,000 | 25,000 | |
| 30,000 | 12,000 | 10,000 | |
| 90,000 | 42,000 | 35,000 | |
| : | |||
| (. 4) | 35,000 | 20,000 | 20,000 |
| 7,000 | 7,000 | 6,000 | |
| 42,000 | 27,000 | 26,000 | |
| 370,000 | 177,00 | 160,000 |
1
:
48 1 2008 . .
:
1 2016 49 . 91 . . .
, 30 2016 , 8 . . .
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20 . 30 . ( 15 . ). 1 2007 30 . , 30 2016 , , , 320,000 .
60 . 65 . . 1 2016 5 .
10 . 12 . . 30 2016 .
.
2
1 2015 4 . 4.4 . 4 1 2015 .
3
30 2016 , . 25 . , 15 . . 25% . 1 2016 .
