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1. 

 

 – ( 31.12.2004 31.12.2004).

 

  ? : 1. 2. .  :  .

 

              – . 1.1.2005 31.12.2004 , 2004.

 

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  1.   : = = .

 

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31.12.2004                              31.12.2003

 

                       ?                                  100,000

 

 

31.12.2004

 

 

                           ?                                            50,000                   

                                    500,000                                 450,000                 

                           75,000                                    ?   

 

31.12.2004= 75,000 – .

31.12.2004 = 2003= 31.12.2003 = 100,000 ".  

 

 

 

 

  1.   :

 

                                                                         

 

             10,000                                              100,000

              150,000                                  10,000          

                 ?                                             40,000

.      20,000

    ?                                   150,000 

 

:   = 2.

 

: =                   =   2    =    300,000

                                                     150,000

 

= 120,000 = 300,000-10,000-150,000-20,000

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  1. = 36.5 .

 

  : = 300,000 . 

 

  =               *365       =  365 * X                       =   36.5          

                                                            300,000

 

X   =   10,000 . = 10,000 , .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.  , ...

 

 

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31.12.2005

 

                                 1,000,000                                800,000

 

 

                          ?                                              ?

                                   ?                                              ?

                           ?                                              ?

                   ?                                              ?

 

                            ?                                              ?

 

 

 

 

                                    100,000                                   75,000     

 

20% . 1.1.2004.

 

? 10 (!) !

 

 

                                 1,000,000                                800,000

 

 

                            75,000                                   0 ( )

                                     825,000                                715,000 = 640,000+75,000

                            100,000                                  75,000

                    800,000                                 640,000 = 800,000-160,000

 

                             200,000                                  160,000  - 20% 800,000

 

 

 

 

 

 

 

 

 

 

3. 

 

  1. – . , ( ) = .
  2. ( ) . 1,000,000 ( ), – 5%. 50,000 =   5%   *   1,000,000 .
  3.    ( 2004 2005 ,  2005 ) :

 

                                          31.12.2005      31.12.2004

       

                                             100,000           55,000

 

2005 , 2005 45,000.

 

2005 22,000 , 2005     : 67,000 = 100,000-55,000+22,000

 

 : 55,000 . 22,000 , 33,000 . – 33,000 100,000 ( )  2005 – 67,000 = 100,000-33,000.

 

 

4. 

 

 

 

  1.  –  

 

 – ( ) :

 

                     31.12.2005     31.12.2004                  

 

                  12,000             20,000

 

 : . 2005 15,000 .

  2005 : 23,000 = 20,000-12,000+15,000.

 : 2004 20,000 . 2005 15,000 . 2005 12,000 , 23,000 .

.

 – ( ) :

 

               31.12.2005                            31.12.2004

 

                              10,000                                    8,000

 

: 2005 100,000" . 2005 : 102,000 = 100,000-8,000+12,000 .

 : 100,000 , 8,000 2004 ( 2004) 10,000 31.12.2005 2006.

 

 – , /    

( )  :

 

                     31.12.2005     31.12.2004                  

                 10,000            8,500

 

2005 100,000 . 2005 101,500 :

101,500 = .100,000-8,500+10,000 .

 

: 100,000 . 8,500 2004, 10,000 2005.

 

 –  / /.( )

 

 

               31.12.2005                            31.12.2004

 

                                       15,000                                  10,000

 

: 2005 75,000 .

2005 70,000 .

: 70,000 = 75,000+10,000-15,000.

: 75,000 , 15,000 , , 10,000 .

 

. .

 

 

 

 

 

 

 

 

 

 

 

  1. , . :

 

                31.12.2005     31.12.2004                  

 

                                      100,000          125,000

 

1.1.2004.

2005 25,000 .

 

: 2005 2,000 . 27,000 . : 27,000 = 125,000+2,000-100,000.

: 2004 125,000 . 2005 2,000 . 2005 127,000 . 100,000 , 27,000 2005.  !

 

!!


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1


: Yaniv Yaakov

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