اصول 2 B

‫]ﺍﺳﻼﻳﺪ[‬
‫‪1-274‬‬
‫ﻭﻝﻝ ﻡ‬
‫ﺍﻟﻌﻠﻡ‬ ‫ﺍﻭ ٌ‬
‫ّ‬
‫ﻣﻌﺭﻓﻪ ٌ ﺍﻟﺟﺑّﺎﺭ‬
‫ﺍﻟﺟﺑﺎﺭ‬ ‫ﻣﻌﺭﻓﻪ‬
‫ﺩﺍﻧﺸﮕﺎﻩ ﭘﻴﺎﻡ ﻧﻮﺭ‬ ‫ﺗﻬﻴﻪ ﮐﻨﻨﺪﻩ ‪ :‬ﺩﮐﺘﺮ ﻣﺤﻤﺪ ﺟﻮﺍﺩ ﺣﻀﻮﺭي ﻋﻀﻮ ﻫﻴﺎﺕ ﻋﻠﻤﻲ ﻣﺮﮐﺰ ﺩﻟﻴﺠﺎﻥ ‪.‬‬
‫‪2-274‬‬
‫ﻮﻝ ﺣﺴﺎﺑﺪﺍﺭي ‪2‬‬

‫ﺍﺻﻮﻝ‬
‫ﺭﺷﺘﻪ ‪ :‬ﻣﺪﻳﺮﻳﺖ) ﺑﺎﺯﺭﮔﺎﻧﻲ ‪ ،‬ﺩﻭﻟﺘﻲ ﻭ ‪( ...‬‬

‫ﻭﺍﺣﺪ‬
‫ﻭﺍﺣﺪ ‪ 3 :‬ﺍ‬‫ﺗﻌﺪﺍﺩ ﺍ‬
‫ﺍ‬
‫ﺭي‪2‬‬
‫ﺣﺴﺎﺑﺪﺍﺭي‬
‫ﺑ‬ ‫ﺍﺻﻮﻝ‬
‫ﺒﻊ ‪ :‬ﻮﻝ‬‫ﻧﺎﻡ ﻣﻨﺒﻊ‬
‫ﻡ‬
‫ﻣﻮﻟﻒ ‪ :‬ﻳﺤﻴﻲ ﺣﺴﺎﺱ ﻳﮕﺎﻧﻪ‬
‫ﺟﻮﺍﺩ ﻀ ي‬
‫ﺣﻀﻮﺭي‬ ‫ﻣﺤﻤﺪ ﺍﺩ‬
‫ﺩﮐﺘﺮ ﺤ ﺪ‬‫ﺗﻬﻴﻪ ﮐﻨﻨﺪﻩ ‪ :‬ﺩﮐﺘ‬
‫ﺗ ﻪ‬
‫‪3-274‬‬
‫ﺍﻭﻝ‬
‫ﻓﺼﻞ ﻭﻝ‬
‫ﻞ‬
‫ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﭘﺲ ﺍﺯ ﺗﻮﺻﻴﻒ ﺧﺼﻮﺻﻴﺎﺕ‬

‫ﺳﻴﺴﺘﻢ‪ ,‬ﺣﺴﺎﺑﺪﺍﺭي ﺑﻌﻨﻮﺍﻥ ﻳﮏ ﺳﻴﺴﺘﻢ ﮐﻪ ﺩﺍﺭﺍي‬
‫ﻣﺠﻤﻮﻋﻪ ﻋﻨﺎﺻﺮ؛‬
‫‪ -‬ﺩﺍﺩﻩ ﻫﺎ‪ ,‬ﺳﺘﺎﺩﻩ ﻫﺎ‪,‬ﭘﺮﺩﺍﺯﺵ ﺩﺍﺩﻩ ﻫﺎ ﻭ ﺑﺎﺯ ﺧﻮﺭ‬
‫ﺍﺳﺖ‪ ,‬ﻣﻮﺭﺩ ﺑﺤﺚ ﻗﺮﺍﺭ ﮔﺮﻓﺘﻪ ﺍﺳﺖ‪.‬‬
‫‪ -‬ﻣﻄﺎﻟﻌﻪ ﺍﻳﻦ ﻓﺼﻞ ﺑﻪ ﻋﻬﺪﻩ ﺩﺍﻧﺸﺠﻮ ﻧﻬﺎﺩﻩ ﺷﺪﻩ ﺍﺳﺖ‬
‫‪4-274‬‬
‫ﺩﻭﻡ‬
‫ﻓﺼﻞ ﻭﻡ‬
‫ﻞ‬
‫ﺁﻧﭽﻪ ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﻣﻴﺨﻮﺍﻧﻴﻢ‪:‬‬

‫ﺍﺧﺘﺼﺎﺻﻲ‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﺍﺧﺘ ﺎ‬
‫ﺩﻓﺎﺗﺮ ﺯﻧﺎ ﻪ‬
‫ﺩﻓﺎﺗ‬
‫ﺩﻓﺎﺗﺮﺮ ﻣﻌﻴﻦ‬
‫ﻴﻦ‬
‫ﺗﻄﺒﻴﻖ ﺩﻓﺎﺗﺮ ﻣﻌﻴﻦ ﺑﺎ ﺣﺴﺎﺑﻬﺎي ﮐﻨﺘﺮﻝ‬
‫‪5-274‬‬
‫ﻲ‬ ‫ﺩﻓﺎﺗﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫ﺮ‬
‫ﺑﺮﺍي ﻣﺆﺳﺴﺎﺕ ﺑﺰﺭﮒ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻳﻚ ﺩﻓﺘﺮ ﺍﻣﻜﺎﻥﭘﺬﻳﺮ‬

‫ﻴﻧﻴﺴﺖ‬
‫ﭘﺲ‪:‬‬
‫ﺍﺭي ﻭ ﺷﺷﺒﻴﻪﻪ ﺑﻪ ﻫﻫﻢ ﻣﻣﻲﺗﻮﺍﻥ‬
‫ﺗﻜﺮﺍﺭي‬
‫ﻣﺎﻟﻲ ﻭ ﺗﻜ‬
‫ﺍي ﺭﻭﻳﺪﺍﺩﻫﺎي ﻣﺎﻟ‬
‫ﺑﺑﺮﺍي‬
‫ﺍﺯ ﻳﻚ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺍﺧﺘﺼﺎﺻﻲ ﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﻮﺩ‪.‬‬
‫‪6-274‬‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﺍﺧﺘﺼﺎﺻﻲ‬
‫ﻲ‬ ‫ﺩﻓﺎﺗﺮﺮ ﺭﻭﺯ‬
‫ﺭﻭﻳﺪﺍﺩ‬
‫ﺍ‬ ‫ﭼﻬﺎﺭ‬
‫ﻞ ﺎ‬ ‫ﺷﺎﻣﻞ‬
‫ﮒ ﺷﺎ‬
‫ﻣﺆﺳﺴﺎﺕ ﺑﺰﺭﮒ‬‫ﻣﺎﻟﻲ ﺆ ﺎ‬
‫ﺭﻭﻳﺪﺍﺩﻫﺎي ﺎﻟ‬
‫ﺍ ﺎ‬ ‫ﺍﻛﺜﺮ‬
‫ﺍﻛﺜ‬
‫ﻣﺎﻟﻲ ﺯﻳﺮ ﺍﺳﺖ‪.‬‬
‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﻓﺮﻭﺵ‬ ‫ﻓﺮﻭﺵ ﻧﺴﻴﻪ‬
‫ﺧﺮﻳﺪ‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﺮﻳ‬
‫ﺩﻓﺘﺮ ﺭﻭﺯ‬
‫ﺮ‬ ‫ﻧﺴﻴﻪ‬
‫ﺧﺮﻳﺪ ﻴ‬
‫ﺮﻳ‬
‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬ ‫ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬
‫ﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﭘ ﺩﺍﺧﺖ‬
‫ﺩﻓﺘﺮ ﻭﺯﻧﺎ ﻪ‬
‫ﺩﻓﺘ‬ ‫ﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬
‫ﭘ ﺩﺍﺧﺖ‬
‫‪7-274‬‬
‫ﻲ‬ ‫ﺭﻭﺯﻧﺎﻣﻪ‬
‫ﺩﻓﺎﺗﺮ ﺭﻭﺯ‬
‫ﺮ‬
‫‪Sale Journal‬‬ ‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﻓﺮﻭﺵ‬
‫ﻧﺴﺨﻪ ﺻﻮﺭﺕﺣﺴﺎﺏ ﻓﺮﻭﺵ ﻧﺴﻴﻪ‬ ‫ﻣﺒﺎﻧﻲ ﺛﺒﺖ‬
‫ﺗﻮﺟﻪ‪ :‬ﻓﺮﻭﺵﻫﺎي ﻧﻘﺪي ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬

‫ﺛﺒﺖ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪8-274‬‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﻓﺮﻭﺵ‬
‫ﺮﻭﺵ‬ ‫ﺩﻓﺘﺮ ﺭﻭﺯ‬
‫ﺮ‬
‫ﺗﺎﺭﻳﺦ‬
‫ﺷﻤﺎﺭﻩ‬ ‫ﺣﺴﺎﺏﻫﺎﻱ‬
‫ﻣﺒﻠﻎ‬ ‫√‬ ‫ﺑﺪﻫﻜﺎﺭ‬
‫ﺻﻮﺭﺗﺤﺴﺎﺏ‬
‫ﻣﺎﻩ‬
‫ﺎ‬ ‫ﺯ‬
‫ﺭﻭﺯ‬
‫‪9-274‬‬
‫ﺮﻭﺵ‬ ‫ﺩﻓﺘﺮ ﺭﻭﺯ‬
‫ﺩﺭ ﺮ‬ ‫ﺛﺒﺖ ﺭ‬
‫ﭼﮕﻮﻧﮕﻲ ﺒ‬
‫ﭼ ﻮ ﻲ‬
‫ﺗﺎﺭﻳﺦ‬
‫ﻣﺒﻠﻎ‬ ‫√‬ ‫ﺷﻤﺎﺭﻩ ﺻﻮﺭﺗﺤ ﺎﺏ‬
‫ﺻﻮﺭﺗﺤﺴﺎﺏ‬ ‫ﺣﺴﺎﺏﻫﺎﻱ ﺑﺪﻫﻜﺎﺭ‬
‫ﻣﺎﻩ‬ ‫ﺭﻭﺯ‬
‫‪137.500‬‬ ‫√‬ ‫‪1001‬‬ ‫ﺁﻗﺎﻱ ﻣﺤﺴﻨﻲ‬ ‫ﻣﻬﺮ‬ ‫‪1‬‬
‫‪1.257.700‬‬ ‫√‬ ‫‪1002‬‬ ‫ﻱ ﺳﺎﻋﺪﻱ‬
‫ﻱ‬ ‫ﺁﻗﺎﻱ‬ ‫ﻣﻬﺮ‬
‫ﻬﺮ‬ ‫‪4‬‬
‫‪4.797.000‬‬ ‫√‬ ‫‪1003‬‬ ‫ﺷﺮﻛﺖ ﭘﻴﺎﻡ‬ ‫ﻣﻬﺮ‬ ‫‪9‬‬
‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬

‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬
‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬
‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬
‫‪3.176.000‬‬ ‫√‬ ‫‪1047‬‬ ‫ﻓﺮﺍﺳﻮﻮ‬
‫ﺷﺮﻛﺖ ﺮ‬
‫ﺮ‬ ‫ﻣﻬﺮ‬
‫ﻬﺮ‬ ‫‪30‬‬
‫)‪(401) (114‬‬
‫‪10-274‬‬
‫ﺮﻭﺵ‬ ‫ﺗﻮﺟﻪ ﺩﺭ ﺛﺒﺖ ﺩﻓﺘﺮﺮ ﻭ‬
‫ﻣﻮﺭﺩ ﻮ‬
‫ﻧﻜﺎﺕ ﻮ‬
‫ﺳﻄﺮ ﺩﺭﺝ ﻣﻲﺷﺷﻮﺩ‬

‫ﻳﻚ ﻄ‬‫ﻓﺮﻭﺵ ﺩﺭ ﻚ‬
‫ﻫﺮ ﻣﻮﺭﺩ ﻓ ﺵ‬
‫ﺩﺭ ﺳﺘﻮﻥ »ﺣﺴﺎﺏﻫﺎي ﺑﺪﻫﻜﺎﺭ« ﻧﺎﻡ ﺷﺮﻛﺖ ﻳﺎ ﻓﺮﺩ ﻃﺮﻑ‬
‫ﺣﺴﺎﺏ ﺩﺩﺭﺝ ﻣﻲﺷ ﺩ‬
‫ﺷﻮﺩ‬ ‫ﺎ‬
‫ﻋﻼﻣﺖ »√« ﻧﺸﺎﻧﺪﻫﻨﺪﻩ ﺍﻧﺘﻘﺎﻝ ﻣﺒﻠﻎ ﺑﻪ ﺣﺴﺎﺏﻫﺎي ﻣﺮﺑﻮﻁ‬
‫ﺩﺩﺭ ﺩﻓﺎﺗ‬
‫ﺩﻓﺎﺗﺮ ﻣﻌﻴﻦ ﻣﻲﺑﺎﺷﺪ‬
‫ﺩﺭ ﺍﻧﺘﻬﺎي ﻣﺎﻩ ﺟﻤﻊ ﻣﺒﻠﻎ ﻓﺮﻭﺵﻫﺎي ﻧﺴﻴﻪ ﺩﺭ ﺩﻭ ﺣﺴﺎﺏ‬
‫ﺩﻓﺘﺮ ﻛﻞ‬
‫ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ« ﺍﺯ ﺩﻓﺘ‬
‫ﻓﺮﻭﺵ« ﻭ »ﺣ ﺎﺏ‬
‫ﻣﺮﺑﻮﻁ »ﻓ ﻭﺵ‬
‫ﻣ ﺑﻮﻁ‬
‫ﻣﺴﺘﻘﻞ ﻣﻲﺷﻮﺩ‪.‬ﺩﺭﺝ ﺷﻤﺎﺭﻩ ﺣﺴﺎﺑﻬﺎ ﺩﺭ ﺫﻳﻞ ﺳﺘﻮﻥ ﻣﺒﻠﻎ‬
‫ﻧﺸﺎﻧﺪﻫﻨﺪﻩ ﺍﻧﺠﺎﻡ ﻋﻤﻞ ﺍﻧﺘﻘﺎﻝ ﺍﺳﺖ‪.‬‬
‫‪11-274‬‬
‫ﻣﻌﻴﻦ‬
‫ﺩﻓﺎﺗﺮ ﻴﻦ‬
‫ﺮ‬ ‫ﻛﻞ ﻭ‬
‫ﺩﻓﺘﺮ ﻞ‬
‫ﺩﺭ ﺮ‬‫ﻛﻨﺘﺮﻝ ﺭ‬
‫ﻫﺎي ﺮﻝ‬‫ﺣﺴﺎﺏ ي‬
‫ﺏ‬
‫ﺩﺭ ﻣﻮﺍﺩي ﻛﻪ ﺗﻌﺪﺍﺩ ﺣﺴﺎﺏﻫﺎي ﺟﺰﻳﻲ ﻳﻚ ﺣﺴﺎﺏ‬

‫ﺟﺰﻳﻲ‬
‫ﻲ‬ ‫ﺍﻗﺪﺍﻡ ﺰ‬
‫ﻡ‬ ‫ﺍﻃﻼﻉ ﺍﺯ‬
‫ﻉ‬ ‫ﻞ ﺑﺑﺴﻴﺎﺭ ﺯﻳﺎﺩ ﻭ‬
‫ﺩﻓﺎﺗﺮ ﻛﻞ‬
‫ﺮ‬ ‫ﺩﺭ‬
‫ﺣﻴﺎﺗﻲ ﺑﺎﺷﺪ‪ ،‬ﺑﻬﺘﺮ ﺍﺳﺖ ﺑﺮﺍي ﺟﻠﻮﮔﻴﺮي ﺍﺯ‬
‫ﺣﺴﺎﺏﻫﺎ ﺭﺍ ﺑﻪ ﺩﻓﺎﺗﺮﺮ‬
‫ﺏ‬ ‫ﺍﻳﻨﮕﻮﻧﻪ‬
‫ﻛﻞ ﻮ‬ ‫ﺩﻓﺘﺮ ﻞ‬
‫ﺣﺠﻴﻢﺷﺪﻥ ﺮ‬ ‫ﻢ‬
‫ﻓﺮﻋﻲ ﻭ ﺗﻜﻤﻴﻠﻲ ﺗﻔﻜﻴﻚ ﻧﻤﻮﺩ‪.‬‬
‫ﻣﺜﻼ‪ :‬ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ – ﺣﺴﺎﺏﻫﺎي ﭘﺮﺩﺍﺧﺘﻨﻲ‬ ‫ﻣﺜ ﹰ‬
‫ﻼ‬
‫‪12-274‬‬
‫ﺍﺭﺗﺒﺎﻁ ﺩﻓﺘﺮ ﻛﻞ ﺑﺎ ﺩﻓﺎﺗﺮ ﻣﻌﻴﻨﻲ‬

‫ﺁﻗﺎي ﺍﮐﺒﺮي‬
‫ﺣﺴﺎﺑﻬﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ‬
‫ﺁﻗﺎي ﺣﻤﻴﺪي‬
‫ﺟﻤﻊ ﺣﺴﺎﺑﻬﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ‬
‫ﺁﻗﺎي ﺟﻤﺸﻴﺪي‬
‫ﺩﻓﺘﺮ ﻣﻌﻴﻦ‬ ‫ﺩﻓﺘﺮ ﮐﻞ‬
‫‪13-274‬‬
‫ﻣﻌﻴﻦ‬
‫ﺩﻓﺎﺗﺮ ﻴﻦ‬
‫ﺮ‬ ‫ﻛﻞ ﺑﺑﺎ‬
‫ﺩﻓﺘﺮ ﻞ‬
‫ﺍﺭﺗﺒﺎﻁ ﺮ‬
‫ﺭﺒ‬
‫ﻻ ﺣﺴﺎﺏﻫﺎ ﺑﺮ ﺍﺳﺎﺱ ﺣﺮﻭﻑ‬ ‫ﺩﺭ ﻫﺮ ﺩﻓﺘﺮ ﻣﻌﻴﻦ‪ ،‬ﻣﻌﻤﻮ ﹰ‬

‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺍﻟﻔﺒﺎ ﻧﮕﻬﺪﺍﺭي ﻲ‬
‫ﺒ‬
‫ﺍﻣﻜﺎﻥ ﺍﺳﺘﺨﺮﺍﺝ ﻭﺟﻮﻩ ﺩﺭﻳﺎﻓﺘﻲ ‪ /‬ﭘﺮﺩﺍﺧﺘﻲ ﻭ ﻣﺎﻧﺪﻩ‬
‫ﺩﺍﺭﺩ‪..‬‬
‫ﺣﺴﺎﺏ ﻫﺮ ﻣﺸﺘﺮي ﺩﺭ ﻫﺮ ﻟﺤﻈﻪ ﻭﺟﻮﺩ ﺩﺍﺭﺩ‬
‫ﻣﺎﻧﺪﻩ ﺣﺴﺎﺏﻫﺎي ﻣﻌﻴﻦ ﻳﻚ ﺣﺴﺎﺏ ﺑﺎ ﻣﺎﻧﺪﻩ ﻫﻤﺎﻥ‬
‫ﺣﺴﺎﺏ ﺍﺯ ﺩﻓﺘﺮ ﻛﻞ ﺑﺮﺍﺑﺮ‪ ,‬ﻭ ﻳﻜﺪﻳﮕﺮ ﺭﺍ ﻛﻨﺘﺮﻝ‬
‫ﻣﻲﻧﻤﺎﻳﻨﺪ‪.‬‬
‫‪14-274‬‬
‫ﻧﺤﻮﻩ ﺍﻧﺘﻘﺎﻝ ﺛﺒﺖﻫﺎي ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﻓﺮﻭﺵ ﺑﻪ ﺩﻓﺎﺗﺮ‬
‫ﺩﻓﺘﺮ ﻛ‬
‫ﻛﻞ‬ ‫ﻣﻌﻴﻦ ﻭ ﻓ‬
‫ﺩﺭ ﻃﻮﻝ ﺭﻭﺯ ﻣﺒﻠﻎ ﻣﺮﺑﻮﻁ ﺑﻪ ﻫﺮ ﻣﺸﺘﺮي ﺑﻪ‬

‫ﺩﻓﺘﺮ ﻣﻌﻴﻦ ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻲ ﺩﺭ ﺻﻔﺤﻪ‬
‫ﻣﺮﺑﻮﻁ ﺑﻪ ﺍﻳﺸﺎﻥ ﺩﺭﺝ ﻣﻲﺷﻮﺩ ﻭ ﻋﻼﻣﺖ »√«‬
‫ﺍﻧﺠﺎﻡ‬
‫ﻧﺸﺎﻧﺪﻫﻨﺪﻩ ﺍﻧ ﺎ‬
‫ﺵ ﻧﺸﺎﻧ ﻨ‬‫ﺭﻭﺯﻧﺎﻣﻪﻪ ﻓﻓﺮﻭﺵ‬
‫ﺩﻓﺘﺮ ﺯﻧﺎ‬
‫ﺩﺩﺭ ﺩﻓﺘ‬
‫ﻋﻤﻞ ﺍﻧﺘﻘﺎﻝ ﺍﺳﺖ‬
‫ﻞ‬
‫ﺍﺩﺍﻣﻪ‬
‫‪15-274‬‬
‫ﻧﺤﻮﻩ ﺍﻧﺘﻘﺎﻝ ﺛﺒﺖﻫﺎي ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﻓﺮﻭﺵ ﺑﻪ ﺩﻓﺎﺗﺮ‬
‫ﺩﻓﺘﺮ ﻛ‬
‫ﻛﻞ‬ ‫ﻣﻌﻴﻦ ﻭ ﻓ‬
‫ﺩﺭ ﭘﺎﻳﺎﻥ ﻫﺮ ﻣﺎﻩ ﻣﺒﺎﻟﻎ ﻓﺮﻭﺵ ﻧﺴﻴﻪ ﻣﻨـﺪﺭﺝ ﺩﺭ ﺩﻓﺘـﺮ‬

‫ﺳﺘﻮﻥ‬
‫ﺟﻤﻊ ﺯﺩﻩ ﺷﺪﻩ ﻭ ﺩﺭ ﻮ‬ ‫ﺮﻭﺵ ﻊ‬ ‫ﺍﺧﺘﺼﺎﺻﻲ ﻓﺮﻭﺵ‬
‫ﻭ‬
‫ﺑﺪﻫﻜﺎﺭ ﺣﺴﺎﺏ ﻛﻨﺘﺮﻝ ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ ﻭ ﺳـﺘﻮﻥ‬
‫ﻞ ﺛﺒــﺖ‬
‫ـﺮ ﻛــﻞ‬
‫ﺵ ﮐــﺎﻻ ﺩﺭ ﺩﻓﺘـ ﺮ‬
‫ـﺮﻭﺵ‬
‫ﺏ ﻓـ ﺮ‬
‫ﺑﺴــﺘﺎﻧﻜﺎﺭ ﺣﺴــﺎﺏ‬
‫ﻣﻲﺷﻮﺩ‪.‬‬
‫‪16-274‬‬
‫ﺩﻓﺎﺗﺮ ﺭﻭﺯ‬
‫ﺮ‬
‫‪Purchases Journal‬‬ ‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺧﺮﻳﺪ‬

‫ﻧﺴﺨﻪ ﺻﻮﺭﺕﺣﺴﺎﺏ ﺧﺮﻳﺪ ﻧﺴﻴﻪ‬ ‫ﻣﺒﻨﺎي ﺛﺒﺖ‬
‫ﻫﺎي‬
‫ﭘﺮﺩﺍﺧﺖﻫﺎ‬
‫ﺭﻭﺯﻧﺎﻣﻪﻪ ﺩﺍﺧ‬
‫ﺩﻓﺘﺮ ﺯﻧﺎ‬
‫ﻧﻘﺪي ﺩﺩﺭ ﺩﻓﺘ‬
‫ﺧﺮﻳﺪﻫﺎي ﻧﻘﺪ‬
‫ﺗﻮﺟﻪ‪ :‬ﺧ ﺪﻫﺎ‬
‫ﺗ ﻪ‬
‫ﻧﻘﺪي ﺛﺒﺖ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪17-274‬‬
‫ﺧﺮﻳﺪ‬
‫ﺮ‬
‫ﺗﺎﺭﻳﺦ ﺻﻮﺭﺗﺤﺴﺎﺏ‬ ‫ﺗﺎﺭﻳﺦ‬

‫ﺭﻳﺦ‬
‫ﻣﺒﻠﻎ‬ ‫√‬ ‫ﺣﺴﺎﺑﻬﺎی ﺑﺴﺘﺎﻧﮑﺎﺭ‬
‫ﻣﺎﻩ‬ ‫ﺭﻭﺯ‬ ‫ﻣﺎﻩ‬ ‫ﺭﻭﺯ‬
‫‪18-274‬‬
‫ﺧﺮﻳﺪ‬
‫ﺩﺭ ﺮ‬ ‫ﺛﺒﺖ ﺭ‬
‫ﻲ ﺒ‬‫ﭼﮕﻮﻧﮕﻲ‬
‫ﭼ ﻮ‬
‫ﺗﺎﺭﻳﺦ ﺻﻮﺭﺗﺤﺴﺎﺏ‬ ‫ﺗﺎﺭﻳﺦ‬
‫ﺦ‬
‫ﻣﺒﻠﻎ‬ ‫√‬ ‫ﺣﺴﺎﺑﻬﺎی ﺑﺴﺘﺎﻧﮑﺎﺭ‬
‫ﻣﺎﻩ‬ ‫ﺭﻭﺯ‬ ‫ﻣﺎﻩ‬ ‫ﺭﻭﺯ‬
‫‪1197.800‬‬ ‫√‬ ‫ﻣﻬﺮ‬ ‫‪2‬‬ ‫ﺁﻗﺎي ﺷﻜﻴﺐ )ﻧﺴﻴﻪ ‪ 30‬ﺭﻭﺯﻩ(‬ ‫ﻣﻬﺮ‬ ‫‪3‬‬
‫‪294.500‬‬ ‫√‬ ‫ﻣﻬﺮ‬ ‫‪9‬‬ ‫ﺁﻗﺎي ﻣﺘﻔﻜﺮ )ﻥ‪ 30/‬ﻭ ‪(6/5‬‬ ‫ﻣﻬﺮ‬ ‫‪9‬‬
‫‪0‬‬
‫‪0‬‬
‫‪0‬‬
‫‪0‬‬
‫)‪(211‬‬ ‫)‪(501‬‬ ‫ﻣﻬﺮ‬ ‫‪30‬‬
‫‪19-274‬‬
‫ﺧﺮﻳﺪ‬
‫ﺛﺒﺖ ﺮ‬‫ﺩﺭ ﺒ‬
‫ﺗﻮﺟﻪ ﺭ‬
‫ﻣﻮﺭﺩ ﻮﺟ‬
‫ﻧﻜﺎﺕ ﻮﺭ‬
‫ﺧﺮﻳﺪ ﺩﺩﺭﺝ‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﺧ ﺪ‬
‫ﺩﻓﺘﺮ ﺯﻧﺎ ﻪ‬
‫ﺳﻄﺮ ﺩﻓﺘ‬
‫ﻚ ﻄ‬ ‫ﻧﺴﻴﻪ‪ ،‬ﺩﺩﺭ ﻳﻚ‬
‫ﺪﻧ ﻪ‬ ‫ﺧﺮﻳﺪ‬‫ﻫﺮ ﺧ‬
‫ﻫ‬
‫ﻣﻲﺷﻮﺩ‬
‫ﺩﺭ ﺳﺘﻮﻥ »ﺣﺴﺎﺏﻫﺎي ﺑﺴﺘﺎﻧﻜﺎﺭ« ﻧﺎﻡ ﺷﺮﻛﺖ ﻳﺎ ﻓﺮﺩ ﻃﺮﻑ‬
‫ﺣﺴﺎﺏ ﺁﻭﺭﺩﻩ ﻣﻲﺷﻮﺩ )ﺑﻬﺘﺮ ﺍﺳﺖ ﺷﺮﺍﻳﻂ ﻓﺮﻭﺵ ﻧﻴﺰ ﺩﺭﺝ‬
‫(‬
‫ﮔﺮﺩﺩ(‬
‫ﺏﻫﺎي‬‫ﻎ ﺑﻪ ﺣﺴﺎﺏ‬ ‫ﻋﻼﻣﺖ »√« ﻧﺸﺎﻧﺪﻫﻨﺪﻩ ﺍﻧﺘﻘﺎﻝ‬
‫ﻝ ﻣﺒﻠﻎ‬
‫ﻣﺮﺑﻮﻃﻪ ﺩﺭ ﺩﻓﺘﺮ ﻣﻌﻴﻦ ﺣﺴﺎﺏﻫﺎي ﭘﺮﺩﺍﺧﺘﻨﻲ ﻣﻲﺑﺎﺷﺪ‪.‬‬
‫‪20-274‬‬
‫ﻧﺤﻮﻩ ﺍﻧﺘﻘﺎﻝ ﺛﺒﺖﻫﺎي ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺧﺮﻳﺪ ﺑﻪ ﺣﺴﺎﺏﻫﺎي‬
‫ﻛﻨﺘﺮﻝ ﺩﺭ ﺩﻓﺘﺮ ﻛﻞ‬
‫ﺧﺮﻳﺪ ﻧﻧﺴﻴﻪ ﻣﻨﺪﺭﺝ ﺩﺭ‬

‫ﺎﻟﻎ ﺧ‬
‫ﻣﺎﻩ ﻣﺒﺎﻟﻎ‬
‫ﭘﺎﻳﺎﻥ ﺎ‬
‫ﺩﺭ ﺎ ﺎ‬
‫ﻊﺯﺩﻩ‬‫ﺟﻤﻊ‬‫ﺧﺮﻳﺪ ﺟ‬
‫ﻲ ﺮﻳ‬ ‫ﺭﻭﺯﻧﺎﻣﻪ ﺍﺧﺘﺼﺎﺻﻲ‬ ‫ﺩﻓﺘﺮﺮ ﻭ‬
‫ﺷﺪﻩ ﻭ ﺩﺭ ﺳﺘﻮﻥ ﺑﺪﻫﻜﺎﺭ ﺣﺴﺎﺏ ﺧﺮﻳﺪﮐﺎﻻ‬
‫ﺘﺎﻧﻜﺎﺭ ﺣ ﺎﺏ‬
‫ﺣﺴﺎﺏ‬ ‫ﻭ ﺳﺘﻮﻥ ﺑﺑﺴﺘﺎﻧﻜﺎﺭ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻲ ﻮ‬
‫ﺛﺒﺖ ﻣﻲ‬ ‫ﻲ ﺒ‬
‫ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫ﺏﻫﺎي ﭘﺮ‬ ‫ﺣﺴﺎﺏ‬
‫‪21-274‬‬
‫ﺩﻓﺎﺗﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺍﺧﺘﺼﺎﺻﻲ‬
‫‪ -3‬ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬

‫ﺩﻓﺘﺮ‬
‫ﻝ ﻣﻲﺷﺷﻮﻧﺪ ﺩﺭ ﻓ‬
‫ﻧﻘﺪﺍ ﻭﺻﻮﻝ‬
‫ﻛﻪ ﺍﹰ‬‫ﻣﺎﻟﻲ ﻛ‬
‫ﺭﻭﻳﺪﺩﻫﺎي ﺎﻟ‬
‫ﺎ‬ ‫ﻛﻠﻴﻪ‬
‫‪ -‬ﻛﻠ‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي ﺛﺒﺖ ﻣﻲﺷﻮﻧﺪ‪.‬‬
‫‪ -‬ﺩﻭ ﻓﻌﺎﻟﻴﺖ ﻋﻤﺪﻩ ﻣﺎﻟﻲ ﻛﻪ ﺩﺭ ﺍﻳﻦ ﺩﻓﺘﺮ ﺛﺒﺖ ﻣﻲﺷﻮﻧﺪ‪.‬‬
‫‪ -1‬ﻭﺻﻮﻝ ﻃﻠﺐ‬
‫‪ -2‬ﻓﺮﻭﺵ ﻧﻘﺪي‬
‫‪22-274‬‬
‫ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬
‫ﺭﻭﺯﻧﺎﻣﻪﻪ ﺩ ﻳﺎﻓﺖ‬
‫ﺩﻓﺘﺮ ﻭﺯﻧﺎ‬
‫ﺩﻓﺘ‬
‫‪23-274‬‬
‫ﻧﻜﺎﺕ ﻣﻮﺭﺩ ﺗﻮﺟﻪ ﺩﺭ ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫ﻧﻘﺪي‬‫ﻫﺎي ﻧﻘ‬
‫ﺩﺭﻳﺎﻓﺖ ﺎ‬
‫ﺎﻓ‬
‫ﺖ‪..‬‬
‫ﺷﺪﻩ ﺍﺍﺳﺖ‬
‫ﺗﻘﺴﻴﻢ ﺪﻩ‬
‫ﺍﺻﻞ ﻴﻢ‬
‫ﻮﻥ ﺍ ﻞ‬
‫ﺩﻓﺘﺮ ﺑﺑﻪ ﺳﻪ ﺳﺘﻮﻥ‬
‫ﺑﺪﻫﻜﺎﺭ ﺮ‬
‫ﻮﻥ ﺑﺪﻫ ﺭ‬
‫ﺳﺘﻮﻥ‬
‫‪ -1‬ﺳﺘﻮﻥ ﺻﻨﺪﻭﻕ‬
‫ﻓﺮﻭﺵ‬
‫ﺵ‬ ‫ﺳﺘﻮﻥ ﺗﺨﻔﻴﻔﺎﺕ ﻧﻘﺪي ﺮ‬
‫‪ -2‬ﻮ‬
‫‪ -3‬ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ‬
‫ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ ﺧﻮﺩ ﺑﻪ ﺳﻪ ﺳﺘﻮﻥ ﺗﻘﺴﻴﻢ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪ -1‬ﻧﺎﻡ ﺣﺴﺎﺏ‬
‫‪ -2‬ﻋﻄﻒ‬
‫‪ -3‬ﻣﺒﻠﻎ‬
‫‪24-274‬‬
‫ﻧﻜﺎﺕ ﻣﻮﺭﺩ ﺗﻮﺟﻪ ﺩﺭ ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺩﺭﻳﺎﻓﺖﻫﺎي‬
‫ﻧﻘﺪي‬
‫ﺷﻮﺩ‪.‬‬
‫ﻴﻢ ﻣﻲ ﻮ‬
‫ﻮﻥ ﺍﺍﺻﻠﻲ ﺗﻘﺴﻴﻢ‬
‫ﻮﻥ ﺑﺴﺘﺎﻧﮑﺎﺭﺭ ﺩﻓﺘﺮﺮﻫﻢ ﺑﺑﻪ ﺳﻪ ﺳﺘﻮﻥ‬
‫ﺳﺘﻮﻥ‬
‫‪ -1‬ﺣﺴﺎﺑﻬﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ‬
‫‪ -2‬ﻓﺮﻭﺵ‬
‫ﺣﺴﺎﺏ ﺎ‬
‫ﻫﺎ‬ ‫ﺳﺎﻳﺮ ﺎ‬ ‫‪ -3‬ﺳﺘﻮﻥ ﺎ‬
‫‪ -2‬ﻋﻄﻒ‬
‫‪ -3‬ﺒ ﻎ‬
‫ﻣﺒﻠﻎ‬
‫‪25-274‬‬
‫ﻧﻘﺪي‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ‪:‬‬
‫ﺒﺖ‪:‬‬ ‫ﻣﺜﺎﻟﻲ ﺍﺯ ﻮﻩ‬
‫ﻣ ﻲ‬
‫ﻓﻌﺎﻟﻴﺖ ﻣﺎﻟﻲ ﻭﺍﺭﻳﺰ ﻭﺟﻪ ‪ 1.000.000‬ﺑﻪ ﺻﻨﺪﻭﻕ ﺑﺎﺑﺖ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي‬
‫ﺍﻭﻟﻴﻪ‬
‫ﻭﻴ‬
‫ﺩﺭ ﺳﺘﻮﻥ ﺗﺎﺭﻳﺦ؛ ﺗﺎﺭﻳﺦ ﻓﻌﺎﻟﻴﺖ ﺩﺭﺝ ﻣﻲﺷﻮﺩ‬
‫ﺩﺭ ﺳﺘﻮﻥ ﺷﺮﺡ؛ ﺑﻪ ﺻﻮﺭﺕ ﺧﻼﺻﻪ ﺷﺮﺡ ﻓﻌﺎﻟﻴﺖ ﺩﺭﺝ ﻣﻲﺷﻮﺩ‬
‫ﺩﺭ ﻗﺴﻤﺖ ﺑﺪﻫﻜﺎﺭ؛ ﺫﻳﻞ ﺳﺘﻮﻥ ﺻﻨﺪﻭﻕ ﻣﺒﻠﻎ ‪ 1.000.000‬ﺩﺭﺝ‬
‫ﺷﻮﺩ‬
‫ﻲ ﻮ‬
‫ﻣﻲ‬
‫ﺩﺭ ﻗﺴﻤﺖ ﺑﺴﺘﺎﻧﻜﺎﺭ‪ ،‬ﺫﻳﻞ ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ‪ ،‬ﺩﺭ ﻗﺴﻤﺖ ﻧﺎﻡ ﺣﺴﺎﺏ‪،‬‬
‫ﺭﻳﺎﻝ ﺩﺭﺝ‬
‫ﺝ‬ ‫ﻴﺰ ﻋﺪﺩ ‪ 1.000.000‬ﻳ ﻝ‬ ‫ﻣﺒﻠﻎ ﻧﻴﺰ‬
‫ﺳﺘﻮﻥ ﺒ ﻎ‬
‫ﺳﺮﻣﺎﻳﻪ‪ ،‬ﺩﺭ ﻮ‬
‫ﻋﻨﻮﺍﻥ ﺮ ﻳ‬
‫ﻮ‬
‫‪26-274‬‬
‫ﻧﻘﺪي‬
‫ﺛﺒﺖ ﻣﺮﺑﻮﻁ ﺑﻪ ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ ﺑﻪ ﺻﻮﺭﺕ ﺭﻭﺯﺍﻧﻪ‬
‫ﺑﻪ ﺣﺴﺎﺏﻫﺎي ﻣﺮﺑﻮﻁ ﺩﺭ ﺩﻓﺘﺮ ﻛﻞ ﻣﻨﺘﻘﻞ ﻣﻲﺷﻮﺩ‪.‬‬
‫ﺎﺏ ﺩﻓﺘ‬
‫ﺣﺴﺎﺏ‬‫ﺩﻓﺘﺮ ﻛﻞ ﺷﻤﺎﺭﻩ ﺣ‬
‫ﺖ ﺍﻧﺘﻘﺎﻝ ﺑﻪ ﺩﻓﺘ‬
‫ﭘﭘﺲ ﺍﺯ ﺛﺛﺒﺖ‬
‫ﻼ ﺩﺭ ﻣﻮﺭﺩ ﺣﺴﺎﺏ ﺳﺮﻣﺎﻳﻪ ﻋﺪﺩ ‪ (301‬ﺩﺭ ﺳﺘﻮﻥ‬ ‫)ﻣﺜ ﹰ‬
‫ﺷﻮﺩ‪.‬‬
‫ﺩﺭﺝ ﻣﻲﺷ ﺩ‬‫ﻋﻄﻒ ﺩ ﺝ‬
‫ﺑﺮﺍي ﺗﻮﺿﻴﺢ ﺑﻪ ﺍﺳﻼﻳﺪ ﺑﻌﺪي ﺗﻮﺟﻪ ﻓﺮﻣﺎﺋﻴﺪ‪.‬‬
‫‪27-274‬‬
‫ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬
‫ﺭﻭﺯﻧﺎﻣﻪﻪ ﺩ ﻳﺎﻓﺖ‬
‫ﺩﻓﺘﺮ ﻭﺯﻧﺎ‬
‫ﺩﻓﺘ‬
‫‪28-274‬‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﺍﺧﺘﺼﺎﺻﻲ‬
‫ﻲ‬ ‫ﺩﻓﺎﺗﺮ ﺭﻭﺯ‬
‫ﺮ‬
‫‪ -4‬ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬

‫ﭘﺮﺩﺍﺧﺖ ﻣﻲﺷﺷﻮﻧﺪ ﺩﺭ‬
‫ﻧﻘﺪﺍ ﺍ‬
‫ﻛﻪ ﺍﹰ‬ ‫ﻣﺎﻟﻲ ﻛ‬
‫ﺭﻭﻳﺪﺍﺩﻫﺎي ﺎﻟ‬
‫ﺍ ﺎ‬ ‫ﻛﻠﻴﻪ‬
‫‪ -‬ﻛﻠ‬
‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي ﺛﺒﺖ ﻣﻲﺷﻮﻧﺪ‪.‬‬
‫‪ -‬ﺩﻭ ﻓﻌﺎﻟﻴﺖ ﻋﻤﺪﻩ ﻣﺎﻟﻲ ﻛﻪ ﺩﺭ ﺍﻳﻦ ﺩﻓﺘﺮ ﺛﺒﺖ‬
‫ﻣﻲﺷﻮﻧﺪ‪.‬‬
‫‪ -1‬ﭘﺮﺩﺍﺧﺖ ﺑﺪﻫﻲ‬
‫‪ -2‬ﺧﺮﻳﺪ ﻧﻘﺪي‬
‫‪29-274‬‬
‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬
‫‪30-274‬‬
‫ﻧﻜﺎﺕ ﻣﻮﺭﺩ ﺗﻮﺟﻪ ﺩﺭ ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﺮﺩﺍﺧﺖﻫﺎي‬
‫ﻧﻘﺪي‬
‫ﺗﻘﺴﻴﻢ ﺷﺪﻩ ﺍﺳﺖ‪.‬‬

‫ﺍﺻﻠﻲ ﺗﻘ‬
‫ﺩﻓﺘﺮ ﺑﻪ ﺳﻪ ﺳﺘﻮﻥ ﺍﺻﻠ‬
‫ﺳﺘﻮﻥ ﺑﺪﻫﻜﺎﺭ ﺩﻓﺘ‬
‫‪ -1‬ﺳﺘﻮﻥ ﺣﺴﺎﺏﻫﺎي ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫ﺧﺮﻳﺪ‬
‫‪ -2‬ﺳﺘﻮﻥ ﺧ‬
‫‪ -3‬ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ‬
‫‪ -2‬ﻋﻄﻒ‬
‫‪ -3‬ﻣﺒﻠﻎ‬
‫ﻎ‬
‫‪31-274‬‬
‫ﻧﻘﺪي‬
‫ﺳﺘﻮﻥ ﺑﺴﺘﺎﻧﻜﺎﺭ ﺩﻓﺘﺮ ﻧﻴﺰ ﺑﻪ ﺳﻪ ﺳﺘﻮﻥ ﺍﺻﻠﻲ ﺗﻘﺴﻴﻢ‬
‫‪ -1‬ﺻﻨﺪﻭﻕ‬
‫‪ -2‬ﺗﺨﻔﻴﻔﺎﺕ ﻧﻘﺪي ﺧﺮﻳﺪ‬
‫ﺏﻫﺎ‬ ‫‪ -3‬ﺮ‬
‫ﺳﺎﻳﺮ ﺣﺴﺎﺏ‬
‫ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ ﺧﻮﺩ ﺑﻪ ﺳﻪ ﺳﺘﻮﻥ ﺗﻘﺴﻴﻢ ﻣﻲﺷﻮﺩ‬
‫ﻡ ﺣﺴﺎﺏ‬
‫ﺏ‬ ‫‪ -1‬ﻧﺎﻡ‬
‫‪ -2‬ﻋﻄﻒ‬
‫‪ -3‬ﻣﺒﻠﻎ‬
‫‪32-274‬‬
‫ﻧﻘﺪي‬
‫ﻣﺜﺎﻟﻲ ﺍﺯ ﻧﺤﻮﻩ ﺛﺒﺖ‪:‬‬
‫ﻓﻌﺎﻟﻴﺖ ﻣﺎﻟﻲ ﭘﺮﺩﺍﺧﺖ ﺍﺟﺎﺭﻩ ﺑﻪ ﻣﺒﻠﻎ ‪ 80.000‬ﺭﻳﺎﻝ‬
‫ﺩﺭ ﺳﺘﻮﻥ ﺗﺎﺭﻳﺦ‪ :‬ﺗﺎﺭﻳﺦ ﻓﻌﺎﻟﻴﺖ ﺩﺭﺝ ﻣﻲﺷﻮﺩ‬
‫ﻓﻌﺎﻟﻴﺖ ﺩﺩﺭﺝ ﻣﻲﺷ ﺩ‬
‫ﺷﻮﺩ‬ ‫ﻣﺨﺘﺼﺮي ﺍﺯ ﻓ ﺎﻟ‬
‫ﺳﺘﻮﻥ ﺷﺷﺮﺡ‪ :‬ﺷﺷﺮﺡ ﺨﺘ‬
‫ﺩﺩﺭ ﺘ ﻥ‬
‫ﺳﺘﻮﻥ ﺑﺪﻫﻜﺎﺭ‪:‬‬
‫ﺣﺴﺎﺏ‬
‫ﺫﻳﻞ ﺳﺘﻮﻥ ﺎﻧﺎﻡ ﺎ‬
‫ﺍﺟﺎﺭﻩ ﺩﺭ ﺫ ﻞ‬
‫ﻋﻨﻮﺍﻥ ﻫﺰﻳﻨﻪ ﺍ ﺎ‬
‫ﻫﺎ‪ :‬ﺍ‬ ‫ﺣﺴﺎﺏ ﺎ‬
‫ﺳﺎﻳﺮ ﺎ‬‫ﺩﺭ ﺳﺘﻮﻥ ﺎ‬
‫ﺩﺭﺝ ﻣﻲﺷﻮﺩ‬
‫‪ 80.000‬ﺩﺭ ﺫﻳﻞ ﺳﺘﻮﻥ ﻣﺒﻠﻎ ﺩﺭﺝ‬
‫‪.‬‬ ‫ﺩﺭ ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ‪ :‬ﻣﺒﻠﻎ‬
‫ﺳﺘﻮﻥ ﺑﺑﺴﺘﺎﻧﻜﺎﺭﺭ‪:‬‬
‫ﻮﻥ‬
‫ﺩﺭ ﻧﻬﺎﻳﺖ ﺩﺭ ﺳﺘﻮﻥ ﺻﻨﺪﻭﻕ ﺩﺭ ﻗﺴﻤﺖ ﺑﺴﺘﺎﻧﻜﺎﺭ ﻣﺒﻠﻎ ‪ 80.000‬ﺭﻳﺎﻝ‬
‫ﺩﺍﻧﺸﮕﺎﻩ ﭘﻴﺎﻡ ﻧﻮﺭ‬ ‫ﺷﻮﺩ‪.‬ﺟﻮﺍﺩ ﺣﻀﻮﺭي ﻋﻀﻮ ﻫﻴﺎﺕ ﻋﻠﻤﻲ ﻣﺮﮐﺰ ﺩﻟﻴﺠﺎﻥ ‪.‬‬ ‫ﺩﺭﺝ ‪:‬ﻣﻲ‬
‫ﺩﮐﺘﺮ ﻣﺤﻤﺪ‬ ‫ﺗﻬﻴﻪ ﮐﻨﻨﺪﻩ‬
‫‪33-274‬‬
‫ﻧﻜﺎﺕ ﻣﻮﺭﺩ ﺗﻮﺟﻪ ﺩﺭ ﺍﻧﺘﻘﺎﻝ ﻣﺒﺎﻟﻎ ﺑﻪ ﺩﻓﺎﺗﺮ ﻛﻞ ﻭ ﻣﻌﻴﻦ ﺩﺭ ﺩﻓﺎﺗﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫ﻧﻘﺪي‬‫ﻫﺎي ﻧﻘ‬
‫ﭘﺮﺩﺍﺧﺖ ﺎ‬
‫ﻧﻘﺪي ﻭ ﺍﺧ‬ ‫ﻫﺎي ﻧﻘ‬
‫ﺩﺭﻳﺎﻓﺖ ﺎ‬
‫ﺎﻓ‬
‫ﻫﺎ ﺑﻪ ﻃﻮﺭ‬
‫ﺳﺎﻳﺮ ﺎ‬ ‫ﻣﺒﺎﻟﻎ ﺩﺭﺝﺷﺷﺪﻩ ﺩﺭ ﺳﺘﻮﻥ ﺎ‬‫ﺍﻧﺘﻘﺎﻝ ﺎ‬
‫ﺎﻝ‬
‫ﺭﻭﺯﺍﻧﻪ ﺑﻪ ﺩﻓﺎﺗﺮ ﻛﻞ ﻣﻨﺘﻘﻞ ﻭ ﺷﻤﺎﺭﻩ ﺣﺴﺎﺏ ﺩﺭ ﻗﺴﻤﺖ‬
‫ﻋﻄﻒ ﺩﺭﺝ ﻣﻲﺷﺷﻮﺩ‪.‬‬‫ﻄ‬
‫ﻣﺒﺎﻟﻎ ﺩﺭﺝ ﺷﺪﻩ ﺩﺭ ﺳﺘﻮﻥ ﺣﺴﺎﺏﻫﺎي ﭘﺮﺩﺍﺧﺘﻨﻲ ﻭ ﺳﺘﻮﻥ‬
‫ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ ﺑﻪ ﻃﻮﺭ ﺭﻭﺯﺍﻧﻪ ﺑﻪ ﺩﻓﺎﺗﺮ ﻣﻌﻴﻦ ﻣﻨﺘﻘﻞ‬
‫ﻣﻲﺷﻮﺩ ﻭ ﻋﻼﻣﺖ ]√[ ﻧﺸﺎﻥﺩﻫﻨﺪﻩ‪ ,‬ﻋﻤﻞ ﺍﻧﺘﻘﺎﻝ ﺍﺳﺖ‪.‬‬
‫‪34-274‬‬
‫ﻧﻜﺎﺕ ﻣﻮﺭﺩ ﺗﻮﺟﻪ ﺩﺭ ﺍﻧﺘﻘﺎﻝ ﻣﺒﺎﻟﻎ ﺑﻪ ﺩﻓﺎﺗﺮ ﻛﻞ ﻭ ﻣﻌﻴﻨﻲ ﺩﺭ‬
‫ﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬
‫ﺎﻓﺖﻫﺎي ﻧﻘﺪي ﻭ ﭘﺮﺩﺍﺧﺖ‬ ‫ﺭﻭﺯﻧﺎﻣﻪﻪ ﺩﺩﺭﻳﺎﻓﺖ‬
‫ﺩﻓﺎﺗﺮ ﻭﺯﻧﺎ‬
‫ﺩﻓﺎﺗ‬
‫ﺑﻪ ﺟﺰ ﻣﺒﺎﻟﻎ ﺩﺭﺝﺷﺪﻩ ﺩﺭ ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ‪ ،‬ﺳﺎﻳﺮ‬

‫ﺏﻫﺎي‬ ‫ﺟﻤﻊ ﺯﺩﻩ ﺷﺪﻩ ﻭ ﺑﺑﻪ ﺣﺴﺎﺏ‬
‫ﻣﺒﺎﻟﻎ ﺩﺭ ﺍﻧﺘﻬﺎي ﻣﺎﻩ ﻊ‬
‫ﺒ ﻎ‬
‫ﻣﺮﺑﻮﻁ ﺩﺭ ﺩﻓﺘﺮ ﻛﻞ ﻣﻨﺘﻘﻞ ﻭ ﺷﻤﺎﺭﻩ ﺣﺴﺎﺏ ﺩﺭ ﺫﻳﻞ ﻫﺮ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺩﺭﺝ ﻲ‬
‫ﺳﺘﻮﻥ ﺝ‬‫ﻮ‬
‫ﺑﺮﺍي ﺗﻮﺿﻴﺢ ﺑﻴﺸﺘﺮ ﺑﻪ ﺍﺳﻼﻳﺪ ﺑﻌﺪي ﺗﻮﺟﻪ ﻣﻲﻓﺮﻣﺎﺋﻴﺪ‪.‬‬
‫‪35-274‬‬
‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬
‫‪36-274‬‬
‫ﺳﻮﻡ‬
‫ﻓﺼﻞ ﻮﻡ‬
‫ﻞ‬
‫ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﭘﺲ ﺍﺯ ﺗﻮﺻﻴﻒ ﺍﻫﻤﻴﺖ ﺍﻋﻤﺎﻝ‬

‫ﮐﻨﺘﺮﻝ ﺩﺭ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭي ﺭﻭﺷﻬﺎي ﺧﺎﺹ‬
‫ﮐﻨﺘﺮﻟﻬﺎي ﻣﺎﻟﻲ ﻣﻮﺭﺩ ﺑﺤﺚ ﻗﺮﺍﺭ ﮔﺮﻓﺘﻪ ﺍﺳﺖ‪.‬‬
‫‪37-274‬‬
‫)ﻛﻨﺘﺮﻝﻫﺎي ﺩﺍﺧﻠﻲ ﺭﻭﻳﺪﺍﺩﻫﺎي ﻣﺎﻟﻲ ﻧﻘﺪي(‬ ‫ﭼﻬﺎﺭﻡ‬

‫ﻓﺼﻞ ﭼ ﻡ‬
‫ﻞ‬

‫ﺩﺍﺧﻠﻲ‬
‫ﻛﻨﺘﺮﻝ ﺍﺧﻠ‬
‫ﺑﺮﻗﺮﺍﺭي ﻛ ﻝ‬
‫ﺑﺮﺍي ﻗ ﺍ‬
‫ﺍﻗﺪﺍﻣﺎﺕ ﻋﻤﺪﻩ ﺍ‬
‫ﺍﻗ ﺍ ﺎ‬
‫ﻛﺴﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ‬
‫ﻭﻕ‬ ‫ﻮﺭ‬
‫ﺻﻮﺭﺕ ﻣﻐﺎﻳﺮﺕ ﺑﺎﻧﻜﻲ‬
‫ﺗﻨﺨﻮﺍﻩ ﮔﺮﺩﺍﻥ ﺣﺴﺎﺑﺪﺍﺭي‬
‫‪38-274‬‬
‫ﻛﻨﺘﺮﻝ ﺩﺍﺧﻠﻲ‬
‫ﻲ‬ ‫ﺑﺮﻗﺮﺍﺭي ﺮﻝ‬
‫ﺑﺮﺍي ﺑﺮ ﺮ ﺭي‬
‫ﺍﻗﺪﺍﻣﺎﺕ ﻋﻤﺪﻩ ﺑﺮ ي‬
‫‪ -1‬ﺗﻔﻜﻴﻚ ﻭﻇﻴﻔﻪ ﺻﻨﺪﻭﻗﺪﺍﺭي ﺍﺯ ﻧﮕﻬﺪﺍﺭي ﺣﺴﺎﺏ ﻭﺟﻮﻩ‬

‫ﻧﻘﺪ‬
‫‪ -2‬ﺗﻨﻈﻴﻢ ﻟﻴﺴﺖ ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي ﺭﻭﺯﺍﻧﻪ ﺑﺮﺍي ﻛﻨﺘﺮﻝ‬
‫ﺣﺴﺎﺏ ﻣﺮﺑﻮﻃﻪ‬
‫ﺭﻭﺯﺍﻧﻪ ﺑﻪ ﺣﺴﺎﺏ ﺑﺎﻧﻚ‬
‫ﻳﺰ ﻭﺟﻮﻩ ﻧﻘﺪ ﻭﺯﺍﻧﻪ‬
‫ﻭﺍﺭﻳﺰ‬
‫‪ -3‬ﻭﺍ‬
‫‪ -4‬ﻛﻠﻴﻪ ﭘﺮﺩﺍﺧﺖﻫﺎ ﺑﻪ ﻭﺳﻴﻠﻪ ﭼﻚ ﺩﺭ ﻭﺟﻪ ﺫﻳﻨﻔﻊ ﺍﻧﺠﺎﻡ‬
‫ﺷﻮﺩ‬
‫‪39-274‬‬
‫ﻛﻨﺘﺮﻝ ﺩﺍﺧﻠﻲ‬
‫ﻲ‬ ‫ﺑﺮﻗﺮﺍﺭي ﺮﻝ‬
‫ﺑﺮﺍي ﺑﺮ ﺮ ﺭي‬
‫ﺍﻗﺪﺍﻣﺎﺕ ﻋﻤﺪﻩ ﺑﺮ ي‬
‫‪ -5‬ﭘﺮﻓﺮﺍﮊ ﭼﻚ ﺍﻧﺠﺎﻡ ﺷﻮﺩ‬

‫‪ -6‬ﺑﺮﺭﺳﻲ ﻭ ﺗﺼﻮﻳﺐ ﻫﺰﻳﻨﻪﻫﺎ ﻗﺒﻞ ﺍﺯ‬
‫ﭘﺮﺩﺍﺧﺖ ﻭ ﺻﺪﻭﺭ ﻚ‬
‫ﭼﻚ‬ ‫ﺍﺧ‬
‫ﻭﻇﻴﻔﻪ‬
‫ﻫﺰﻳﻨﻪ ﺍﺯﺯ ﻭ ﻴ‬
‫ﻮﻳﺐ ﺰﻳ‬
‫ﻭﻇﻴﻔﻪ ﺗﺼﻮﻳﺐ‬
‫ﺗﻔﻜﻴﻚ ﻭ ﻴ‬
‫‪ -7‬ﻴ‬
‫ﺍﻣﻀﺎي ﭼﻚ‬
‫‪40-274‬‬
‫ﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ‬

‫ﻭﻕ‬ ‫ﻛﺴﻮﺭ‬
‫ﺩﺭ ﭘﺎﻳﺎﻥ ﻫﺮ ﺭﻭﺯ ﻭﺟﻮﻩ ﻧﻘﺪ ﺣﺎﺻﻞ ﺍﺯ ﺩﺭﻳﺎﻓﺖﻫﺎي‬

‫ﺻﻨﺪﻭﻕ ﻣﻘﺎﻳﺴﻪ ﻭ ﻛﻨﺘﺮﻝ‬
‫ﺮﻝ‬ ‫ﻭ‬ ‫ﻣﺎﺷﻴﻨﻲ‬
‫ﻲ‬ ‫ﻧﻮﺍﺭ‬
‫ﻧﻘﺪي ﺑﺑﺎ ﻮ‬
‫ﻣﻲﮔﺮﺩﺩ‪.‬‬
‫ﮔﺎﻫﻲ ﺍﻭﻗﺎﺕ ﺑﻪ ﺩﻟﻴﻞ ﻋﺪﻡ ﻭﺟﻮﻩ ﭘﻮﻝ ﺧﺮﺩ ﻭ ﻧﻈﺎﻳﺮ‬
‫ﺁﻥ ﺍﻣﻜﺎﻥ ﻭﺟﻮﺩ ﻣﻐﺎﻳﺮﺕ ﺑﻪ ﻭﺟﻮﺩ ﻣﻲﺁﻳﺪ‬
‫ﻣﻐﺎﻳﺮﺕﻫﺎي ﻣﺬﻛﻮﺭ ﺩﺭ ﺣﺴﺎﺏ »ﻛﺴﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ‬
‫ﺻﻨﺪﻭﻕ« ﺩﺭﺝ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪41-274‬‬

‫ﻭﻕ‬ ‫ﺛﺒﺖ ﻛﺴﻮﺭ‬
‫ﺒ‬
‫ﻛﻤﺒﻮﺩ ﻭﺟﻮﻩ ﻧﻘﺪ ﺩﺭ ﺻﻨﺪﻭﻕ‬
‫‪299.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫ﺻﻨﺪﻭﻕ ‪1 000‬‬
‫‪1.000‬‬ ‫ﻛﺴﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﻨﺪ ﻕ‬
‫ﻛ‬
‫‪300.000‬‬ ‫ﻓﺮﻭﺵ‬
‫‪42-274‬‬

‫ﻭﻕ‬ ‫ﺛﺒﺖ ﻛﺴﻮﺭ‬
‫ﺒ‬
‫ﻣﺎﺯﺍﺩ ﻭﺟﻮﻩ ﻧﻘﺪ ﺩﺭ ﺻﻨﺪﻭﻕ‬
‫‪403.250‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪400.000‬‬ ‫ﻓﺮﻭﺵ‬
‫‪3.250‬‬ ‫ﻛﺴﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ‬
‫‪43-274‬‬

‫ﻭﻕ‬ ‫ﻛﺴﻮﺭ‬
‫ﻣﺎﻧﺪﻩ ﺑﺪﻫﻜﺎﺭ ﺣﺴﺎﺏ ﻛﺴﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ ﺩﺭ ﭘﺎﻳﺎﻥ‬

‫ﺳﺎﻝ ﺑﻪ ﻋﻨﻮﺍﻥ ﻫﺰﻳﻨﻪ ﻣﺘﻔﺮﻗﻪ ﻭ ﻣﺎﻧﺪﻩ ﺑﺴﺘﺎﻧﻜﺎﺭ ﺁﻥ ﺑﻪ ﻋﻨﻮﺍﻥ‬
‫ﺩﺭﺁﻣﺪ ﻣﺘﻔﺮﻗﻪ ﺩﺭ ﺻﻮﺭﺕﺣﺴﺎﺏ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﻣﻨﻈﻮﺭ‬
‫ﺩﺭ ﺍﻳﺮﺍﻥ ﻣﻔﻬﻮﻡ ﻛﺴﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ ﺭﺍﻳﺞ ﻧﻴﺴﺖ ﻭ‬
‫ﻓﻮﻕﺍﻟﻌﺎﺩﻩ‬
‫ﻣﺎﻫﺎﻧﻪ‪ ،‬ﻓ ﻕ‬
‫ﻕ ﺎﻫﺎﻧﻪ‬‫ﺣﻘﻮﻕ‬
‫ﺎﺕ ﻋﻼﻭﻩ ﺑﺑﺮ ﺣﻘ‬
‫ﻣﺆﺳﺴﺎﺕ‬
‫ﺍﻏﻠﺐ ﺆ‬‫ﺍﻏﻠ‬
‫ﻣﺨﺼﻮﺻﻲ ﺭﺍ ﺗﺤﺖ ﻋﻨﻮﺍﻥ »ﻓﻮﻕﺍﻟﻌﺎﺩﻩ ﻛﺴﺮي ﺻﻨﺪﻭﻕ«‬
‫ﻧﻤﺎﻳﻨﺪ‪.‬‬
‫ﺩﺍﺧﺖ ﻣﻲﻧ ﺎ ﻨﺪ‬
‫ﺻﻨﺪﻭﻗﺪﺍﺭ ﭘﺮﺩﺍﺧﺖ‬
‫ﺑﻪﻪ ﻨﺪﻭﻗﺪﺍ‬
‫‪44-274‬‬
‫ﺑﺎﻧﻜﻲ‬
‫ﻣﻐﺎﻳﺮﺕ ﺑ ﻲ‬
‫ﺻﻮﺭﺕ ﻳﺮ‬
‫ﻮﺭ‬
‫ﻋﻤﻮﻣﺎﺎﹰ ﺑﺮﺍي ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻝﻫﺎي‬
‫ﻣﺆﺳﺴﺎﺕ ﻋﻤﻮﻣ‬
‫ﺩﺍﺧﻠﻲ‪ ،‬ﺣﺴﺎﺏﻫﺎي ﺟﺎﺭي ﺩﺭ ﺑﺎﻧﻚ ﻳﺎ‬
‫ﺍﻓﺘﺘﺎﺡ ﻣﻲﻧ ﺎ ﻨﺪ‬
‫ﻫﺎﻳﻲ ﺍﻓﺘﺘﺎ‬ ‫ﺑﺎﻧﻚﻫﺎ‬
‫ﺎﻧﻚ‬
‫ﻧﺰﺩ ﺑﺎﻧﻚ‬
‫ﻣﺆﺳﺴﺎﺕ ﺰ‬ ‫ﺍﻓﺮﺍﺩ ﻭ ﺆ‬
‫ﻭﺟﻮﻫﻲ ﻛﻪ ﺮ‬‫ﻮ ﻲ‬
‫ﻣﻲﺳﭙﺎﺭﻧﺪ‪ ،‬ﺑﺪﻫﻲ ﺑﺎﻧﻚ ﺑﻪ ﺍﻓﺮﺍﺩ ﻣﺤﺴﻮﺏ‬
‫ﺫﻳﻞ ﺣﺴﺎﺏ‬
‫ﺏ‬ ‫ﺷﻮﺩ ﻭ ﺍﺯﺯ ﺍﻳﻳﻨﺮﺮﻭ ﺩﺭﺭ ﺩﻓﺎﺗﺮﺮ ﺑﺑﺎﻧﻚ ﻳﻞ‬
‫ﻣﻲ ﻮ‬
‫ﺑﺪﻫﻲﻫﺎ ﻃﺒﻘﻪﺑﻨﺪي ﻣﻲﺷﻮﺩ‪.‬‬
‫‪45-274‬‬

‫ﻓﺮﻣﺎﺋﻴﺪ‪..‬‬
‫ﻼﹰ ﺩﻓﺎﺗﺮ ﺑﺎﻧﻜﻲ ﺗﻮﺟﻪ ﻓﺮﻣﺎﺋﻴﺪ‬
‫ﻣﺘﻘﺎﺑﻼ‬
‫ﺑﻪ ﻧﺤﻮﻩ ﺛﺒﺖ ﻳﻚ ﻓﻌﺎﻟﻴﺖ ﻣﺎﻟﻲ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﻭ ﻣﺘﻘﺎﺑ‬
‫ﺑﺎﻧﮏ ﺁﻟﻔﺎ‬ ‫ﻣﻮﺳﺴﻪ ﺁﻟﻔﺎ‬
‫ﻣﻮﺳﺴﻪ ﺁﻟﻔﺎ‬
‫ﻲ‪ -‬ﻮ‬
‫ي ﭘﺮ‬
‫ﺣﺴﺎﺑﻬﺎي‬
‫ﺑﻬ‬ ‫ﺏ ﺑﺑﺎﻧﮏ‬
‫ﺣﺴﺎﺏ‬
‫‪5.000.00‬‬ ‫‪5.000.00‬‬
‫‪0‬‬ ‫‪0‬‬
‫‪46-274‬‬
‫ﻫﻤﺎﻧﮕﻮﻧﻪ ﻛﻪ ﻣﻼﺣﻈﻪ ﺷﺪ‪ ،‬ﺛﺒﺖ ﻭﺍﺭﻳﺰ ﻣﺒﻠﻎ ‪5.000.000‬‬

‫ﻫﻤﺰﻣﺎﻥ‬
‫ﻣﺆﺳﺴﻪ ﺁﻟﻔﺎ ﺰ‬‫ﺍﻭﻟﻴﻪ ﺩﺭ ﺆ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﻭ‬
‫ﺑﺎﺑﺖ ﺮ‬‫ﻝﺑﺑ‬ ‫ﺭﻳﺎﻝ‬
‫ﺩﺭ ﺣﺴﺎﺏﻫﺎي ﭘﺮﺩﺍﺧﺘﻨﻲ – ﻣﺆﺳﺴﻪ ﺁﻟﻔﺎ ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﻧﻴﺰ ﻧﺸﺎﻥ ﺩﺍﺩﻩ ﻲ‬
‫ﺑﺎﻧﻚ ﺰ‬
‫ﮔﺎﻫﻲ ﺍﻭﻗﺎﺕ ﻭﺟﻮﻫﻲ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﻳﺎ ﺑﺎﻧﻚ ﮔﺮﺩﺵ‬
‫ﻳﻦ ﺍﻣﺮ‬
‫ﻣﺮ‬ ‫ﺖ ﺍﻳﻦ‬
‫ﻣﻄﻠﻊ ﻧﺸﺪﻩ ﺍﺳﺖ‬
‫ﺁﻥ ﻣ ﻊ‬‫ﺍﺯ ﻥ‬
‫ﺮي ﺯ‬
‫ﺩﻳﮕﺮي‬
‫ﻳﺎﺑﺪ ﻛﻪ ﻳ‬‫ﻣﻲﻳ ﺑ‬
‫ﻣﻮﺟﺐ ﺑﺮﻭﺯ ﻣﻐﺎﻳﺮﺕ ﺩﺭ ﺣﺴﺎﺏﻫﺎ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪47-274‬‬
‫ﺷﻮﺩ‬
‫ﺗﻬﻴﻪ ﻣﻲ ﻮ‬
‫ﺑﺎﻧﻜﻲ ﻬﻴ‬
‫ﺻﻮﺭﺕ ﻣ ﻳﺮ‬
‫ﭼﮕﻮﻧﻪ ﻮﺭ‬
‫ﭼ ﻮ‬
‫‪ -1‬ﺩﺭ ﺍﻧﺘﻬﺎي ﻣﺎﻩ ﺍﺯ ﺑﺎﻧﻚ ﻣﺮﺑﻮﻃﻪ ﺗﻘﺎﺿﺎي ﺻﻮﺭﺗﺤﺴﺎﺏ‬

‫ﺛﺒﺖ ﺷﺪﻩ‬‫ﻎ ﺒ‬
‫ﻣﺒﺎﻟﻎ‬
‫ﻎ ﺁﻥ ﺭﺍ ﺑﺑﺎ ﺒ‬
‫ﻣﺒﺎﻟﻎ‬
‫ﻧﻤﻮﺩﻩ ﻭ ﭘﺲ ﺍﺯ ﺩﺭﻳﺎﻓﺖ ﺁﻥ ﺒ‬ ‫ﻮ‬
‫ﺩﺭ ﺣﺴﺎﺏ ﺑﺎﻧﻚ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﺗﻄﺒﻴﻖ ﻣﻲﺩﻫﻴﻢ‪.‬‬
‫ﻣﻌﻤﻮﻻ ﻫﺮ ﻣﺒﻠﻎ ﺩﺭﺝ ﺷﺪﻩ ﺩﺭ ﺑﺪﻫﻜﺎﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ‪ ،‬ﺩﺭ‬ ‫‪ -2‬ﻣﻌﻤﻮﻻﹰ‬
‫ﺳﺘﻮﻥ ﺑﺴﺘﺎﻧﻜﺎﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻚ ﺩﺭﺝ ﺷﺪﻩ ﺍﺳﺖ‪.‬‬
‫ﻧﻮﻳﺴﻴﻢ‬
‫ﻫﺮ ﺩﻭ ﻋﻼﻣﺖ ]√[ ﺭﺍ ﻣﻣﻲﻧﻮﻳ‬ ‫ﻣﺒﺎﻟﻎ ﻣﻮﺟﻮﺩ ﺩﺭ ﻫ‬
‫‪ -3‬ﺩﺭ ﻛﻨﺎﺭ ﻣ ﺎﻟﻎ‬
‫ﻭ ﺍﻳﻦ ﻋﻤﻞ ﺭﺍ ﺗﺎ ﺍﻧﺘﻬﺎ ﺍﺩﺍﻣﻪ ﻣﻲﺩﻫﻴﻢ‪.‬‬
‫‪48-274‬‬
‫ﺷﻮﺩ‬
‫ﺗﻬﻴﻪ ﻣﻲ ﻮ‬
‫ﺑﺎﻧﻜﻲ ﻬﻴ‬
‫ﺻﻮﺭﺕ ﻣ ﻳﺮ‬
‫ﭼﮕﻮﻧﻪ ﻮﺭ‬
‫ﭼ ﻮ‬
‫‪ -4‬ﺩﺭ ﺍﻧﺘﻬﺎ ﻣﺒﺎﻟﻐﻲ ﻛﻪ ﺩﺍﺭﺍي ﻋﻼﻣﺖ ]√[ ﻧﻴﺴﺘﻨﺪ ﺑﻪ ﻋﻨﻮﺍﻥ‬

‫ﺍﻳﻦ ﺍﻗﻼﻡ‬
‫ﻡ‬ ‫ﺗﻮﺍﻧﻴﻢ ﻦ‬
‫ﻣﻲ ﻮ ﻢ‬
‫ﮔﻴﺮﺩ ) ﻲ‬
‫ﻲ ﺮ‬‫ﻗﺮﺍﺭ ﻣﻲ‬
‫ﻲ ﺮ‬‫ﻣﻮﺭﺩ ﺷﻨﺎﺳﺎﻳﻲ‬
‫ﺍﻗﻼﻡ ﺑﺑﺎﺯ ﻮ‬
‫ﻡ‬
‫ﺭﺍ ﺑﺎ ﻛﺸﻴﺪﻥ ﺩﺍﻳﺮﻩ ﺩﺭ ﺍﻃﺮﺍﻑ ﺁﻧﻬﺎ ﻣﺸﺨﺺ ﺳﺎﺯﻳﻢ(‬
‫‪ -5‬ﻓﺮﻡ ﺗﻬﻴﻪ ﺻﻮﺭﺕ ﻣﻐﺎﻳﺮﺕ ﺭﺍ ﻣﻄﺎﺑﻖ ﺍﺳﻼﻳﺪ ﺑﻌﺪي ﺩﺭ ﻳﻚ‬
‫ﺑﺮﮔﻪ ﺗﺮﺳﻴﻢ ﻣﻲﻛﻨﻴﻢ‪.‬‬
‫‪49-274‬‬
‫ﻣﺆﺳﺴﻪ ﺁﻟﻔﺎ‬
‫ﺆ‬
‫ﺑﺨﺶ ﺻﻮﺭﺕ‬
‫ﺨﺶ‬ ‫ﺩﻓﺘﺮ‬
‫ﺑﺨﺶ ﻓ‬
‫ﺣﺴﺎﺏ ﺑﺎﻧﮏ‬
‫ﺑﺨﺶ ﺩﻓﺘﺮ ﻣﺆﺳﺴﻪ‬
‫ﻣﻮﺳﺴﻪ‬
‫‪30/8/85‬‬
‫ﻣﺎﻧﺪﻩ ﻃﺒﻖ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻜﻲ‬ ‫ﻣﺎﻧﺪﻩ ﻃﺒﻖ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ‬
‫ﺍﺿﺎﻓﻪ ﻣﻲﺷﻮﺩ‪:‬‬ ‫ﺍﺿﺎﻓﻪ ﻣﻲﺷﻮﺩ‪:‬‬
‫ﻛﺴﺮ ﻣﻲﺷﻮﺩ‪:‬‬ ‫ﻛﺴﺮ ﻣﻲﺷﻮﺩ‪:‬‬
‫ﺍﻓﺰﺍﻳﺶ )ﻛﺎﻫﺶ( ﺧﺎﻟﺺ‬ ‫ﺍﻓﺰﺍﻳﺶ )ﻛﺎﻫﺶ( ﺧﺎﻟﺺ‬

‫ﻣﺎﻧﺪﻩ ﻭﻭﺍﻗﻌﻲ‬
‫ﻲ‬ ‫ﻣﺎﻧﺪﻩ ﻭﻭﺍﻗﻌﻲ‬
‫ﻲ‬
‫‪50-274‬‬
‫ﻣﺸﺨﺺ ﻭ‬
‫ﺺ‬ ‫ﺩﺭ ﺭﻳﺦ‬
‫ﺗﺎﺭﻳﺦ ‪30/8/85‬‬ ‫ﻣﻨﺒﻊ ﺭ‬
‫ﺩﻭ ﺒﻊ‬‫ﻫﺮ ﻭ‬
‫ﺍﺯ ﺮ‬
‫ﻣﺒﺎﻟﻎ ﻣﺎﻧﺪﻩ ﺭﺭﺍ ﺯ‬
‫‪ -6‬ﺒ ﻎ‬
‫ﺩﺭ ﺟﻠﻮ ﺁﻥ ﺩﺭﺝ ﻣﻲﻛﻨﻴﻢ‪.‬‬
‫‪ -7‬ﺍﻗﻼﻡ ﺑﺎﺯ ﺑﻪ ﺩﻭ ﺩﺳﺘﻪ ﺗﻘﺴﻴﻢ ﻣﻣﻲﺷﻮﺩ‬
‫ﺍﻟﻒ – ﺍﻗﻼﻡ ﻣﻮﺟﻮﺩ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﻛﻪ ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻚ ﻣﻨﻌﻜﺲ ﻧﻴﺴﺘﻨﺪ‪:‬‬
‫ﺑﺎﻧﻜﻲ ﺍﺿﺎﻓﻪ‬
‫ﺎﺏ ﺑﺎﻧﻜ‬
‫ﺻﻮﺭﺗﺤﺴﺎﺏ‬
‫ﻗﺴﻤﺖ ﺻﻮﺭﺗﺤ‬
‫ﺑﺎﻳﺴﺘﻲ ﺩﺭ ﺫﻳﻞ ﻗ ﻤﺖ‬
‫ﺍﻳﻦ ﺍﻗﻼﻡ ﺑﺎﻳ ﺘ‬
‫ﻳﺎ ﻛﺴﺮ ﮔﺮﺩﺩ‪.‬‬
‫ﺍﻓﺮﺍﺩ ﻭﺍﮔﺬﺍﺭ ﻭ ﺩﺭ‬
‫ﻣﺆﺳﺴﻪﻪ ﺑﻪ ﺍﻓ ﺍﺩ‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﻣﺆﺳ‬
‫ﭼﻚﻫﺎي ﻣﻌﻮﻕ‪ :‬ﭼﻚﻫﺎﻳﻲ ﻛﻪ ﺣ ﺎﺑﺪﺍﺭي‬ ‫‪.11‬‬
‫ﺩﻓﺎﺗﺮ ﺧﻮﺩ ﺛﺒﺖ ﻧﻤﻮﺩﻩ ﻭﻟﻲ ﺍﻓﺮﺍﺩ ﺑﻪ ﺑﺎﻧﻚ ﻣﺮﺍﺟﻌﻪ ﻧﻜﺮﺩﻩﺍﻧﺪ ﻭ ﺩﺭ ﻧﺘﻴﺠﻪ‬
‫ﻭﺟﻪ ﻣﺮﺑﻮﻃﻪ ﺩﺭ ﺣﺴﺎﺏ ﺑﺎﻧﻚ ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﻛﻪ ﺑﺎﻳﺪ ﻛﺴﺮ ﮔﺮﺩﺩ‪.‬‬
‫‪51-274‬‬
‫ﺍﻟﻒ – ﺍﻗﻼﻡ ﺑﺎﺯ – ﺍﻗﻼﻡ ﻣﻮﺟﻮﺩ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﻛﻪ ﺩﺭ‬
‫ﻧﻴﺴﺖ‪.‬‬
‫ﺎﺏ ﺑﺎﻧﻚ ﻣﻨﻌﻜﺲ ﻧﻴ ﺖ‬‫ﺻﻮﺭﺗﺤﺴﺎﺏ‬
‫ﺻﻮﺭﺗﺤ‬
‫ﻲ‪:‬‬
‫ﻫﺎي ﺑﻴﻦ ﺭﺭﺍﻫﻲ‬
‫ﺳﭙﺮﺩﻩ ي‬
‫‪ -2‬ﭙﺮ‬
‫ﺍﻳﻦ ﻣﺒﺎﻟﻎ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﺩﺭ ﺑﺪﻫﻜﺎﺭ ﺣﺴﺎﺏ ﺑﺎﻧﻚ‬
‫ﻭﻟﻲ ﻣﻤﻜﻦ ﺍﺳﺖ ﻫﻤﺎﻥ ﺭﻭﺯ ﺩﺭ‬ ‫ﺛﺒﺖ ﺷﺪﻩ ﻭﻟ‬
‫ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻚ ﺛﺒﺖ ﻧﺸﺪﻩ ﺑﺎﺷﺪ ﻭ ﻳﺎ ﭼﻚﻫﺎي‬
‫ﺩﺭﻳﺎﻓﺘﻲ ﺍﺯ ﻣﺸﺘﺮﻳﺎﻥ ﻛﻪ ﺩﺭ ﺩﻓﺎﺗﺮ ﺛﺒﺖ ﻭ ﺑﺮﺍي ﻭﺻﻮﻝ‬
‫ﻻ ﭼﻨﺪ ﺭﻭﺯي ﺑﺮﺍي‬ ‫ﺑﻪ ﺑﺎﻧﻚ ﺍﺭﺍﺋﻪ ﻣﻲﺷﻮﺩ‪ ،‬ﻣﻌﻤﻮ ﹰ‬
‫ﻭﺻﻮﻝ ﻭ ﺛﺒﺖ ﺑﺎ ﺗﺄﺧﻴﺮ ﻣﻮﺍﺟﻪ ﻣﻲﺷﻮﻧﺪ ﺍﻳﻦ ﻣﺒﺎﻟﻎ ﺩﺭ‬
‫ﺫﻳﻞ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻜﻲ ﺩﺭ ﻗﺴﻤﺖ »ﺍﺿﺎﻓﻪ ﻣﻲﺷﻮﺩ«‬
‫ﺩﺭﺝ ﻣﻣﻲﺷﻮﺩ‪.‬‬
‫‪52-274‬‬
‫ﺍﻟﻒ – ﺍﻗﻼﻡ ﺑﺎﺯ – ﺍﻗﻼﻡ ﻣﻮﺟﻮﺩ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﻛﻪ ﺩﺭ‬
‫ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻚ ﻣﻨﻌﻜﺲ ﻧﻴﺴﺖ‪.‬‬
‫‪ -3‬ﭼﻚ ﻫﺎي ﻻﻭﺻـﻮﻝ‪ :‬ﭼﻨﺎﻧﭽـﻪ ﭼﻜـﻲ ﺭﺍ ﺑـﻪ ﻓﺮﺿـﻲ‬

‫ﻢﻭ‬‫ﺛﺒﺖ ﻭ ﺑﺑﻪ ﺑﺑﺎﻧﻚ ﺍﺭﺍﺋﻪ ﻧﻤﺎﺋﻴﻢ‬
‫ﻣﺆﺳﺴﻪ ﺒ‬‫ﻭﺻﻮﻝ ﺩﺭ ﺩﻓﺎﺗﺮﺮ ﺆ‬
‫ﻭ ﻮﻝ‬
‫ﭼﻚ ﻣﺮﺑﻮﻃﻪ ﺑﺮﮔﺸﺖ ﺷﻮﺩ‪ ،‬ﻣﺒﺎﻟﻎ ﺍﺿﺎﻓﻪﺷﺪﻩ ﺩﺭ ﺩﻓﺎﺗﺮ‬
‫ﺍﻳﻨﮕﻮﻧـﻪ ﺍﻗـﻼﻡ‬
‫ﻡ‬ ‫ﺍﺳﺎﺱ ﻮ‬‫ﺍﻳﻦ ﺱ‬ ‫ﺷﻮﺩ‪ ،‬ﺑﺮﺮ ﻦ‬
‫ﻲ ﻮ‬‫ﺍﺯ ﺩﻓﺎﺗﺮﺮ ﺣﺬﻑ ﻣﻲ‬
‫ﺍﺯ ﺩﻓﺎﺗﺮ ﻛﺴﺮ ﻣﻲﺷﻮﻧﺪ‪.‬‬
‫‪53-274‬‬
‫ﺏ – ﺍﻗﻼﻡ ﺑﺎﺯ – ﺍﻗﻼﻡ ﻣﻮﺟﻮﺩ ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻜﻲ‬
‫ﻣﺆﺳﺴﻪ ﻣﻨﻌﻜﺲ ﻧﻴﻧﻴﺴﺖ )ﻋﻜﺲ ﺣﺎﻟﺖ ﻗﺒﻞ(‬
‫ﻛﻪ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳ ﻪ‬
‫‪ -1‬ﻭﺟﻮﻩ ﻭﺍﺭﻳﺰي ﺑﻪ ﺣﺴﺎﺏ ﺑﺎﻧﻚ ﺗﻮﺳﻂ ﺩﻳﮕﺮﺍﻥ‬

‫ﻣﺜﻼ ﻭﺟﻮﻩ ﻭﺍﺭﻳﺰي ﺗﻮﺳﻂ ﻳﻜﻲ ﻣﺸﺘﺮﻳﺎﻥ ﺑﻪ ﺣﺴﺎﺏ‬
‫ﻣﺜﻼﹰ‬
‫ﺑﺎﻧﻜﻲ ﻣﺆﺳﺴﻪ ﺁﻟﻔﺎ ﺑﻪ ﻋﻠﺖ ﻋﺪﻡ ﺁﮔﺎﻫﻲ ﺍﻣﻮﺭ ﻣﺎﻟﻲ‬
‫ﻣﺆﺳﺴﻪ ﺩﺭ ﺩﻓﺎﺗﺮ ﺛﺒﺖ ﻧﻤﻲﺷﻮﺩ ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﺩﺭ‬
‫ﺻﻮﺭﺕ ﻣﻐﺎﻳﺮﺕ‪ ،‬ﺩﺭ ﺑﺨﺶ ﺍﺿﺎﻓﻪ ﻣﻲﺷﻮﺩ ﺩﺭ ﺫﻳﻞ‬
‫ﺷﻮﺩ‪..‬‬
‫ﻣﺎﻧﺪﻩ ﻃﺒﻖ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﺍﻳﻦ ﺍﺭﻗﺎﻡ ﺩﺭﺝ ﻣﻲﺷﻮﺩ‬
‫‪54-274‬‬
‫ﻛﻪ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﻣﻨﻌﻜﺲ ﻧﻴﺴﺖ‪.‬‬
‫‪ -2‬ﻛﺎﺭﻣﺰﺩ ﺧﺪﻣﺎﺕ ﻭ ﺳﺎﻳﺮ ﻫﺰﻳﻨﻪﻫﺎي ﺑﺎﻧﻜﻲ‬

‫ﮔﺎﻫﻲ ﺍﻭﻗﺎﺕ ﺑﺎﻧﻚﻫﺎ‪ ،‬ﻫﺰﻳﻨﻪ ﺧﺪﻣﺎﺕ ﺧﻮﺩ ﺭﺍ ﺑﻪ ﺟﺎي‬
‫ﻼ ﻫﺰﻳﻨﻪ‬
‫ﺩﺭﻳﺎﻓﺖ ﻧﻘﺪي ﺍﺯ ﺣﺴﺎﺏ‪ ,‬ﺑﺮﺩﺍﺷﺖ ﻣﻲﻧﻤﺎﻳﻨﺪ )ﻣﺜ ﹰ‬
‫ﺻﺪﻭﺭ ﺩﺳﺘﻪ ﭼﻚ – ﻫﺰﻳﻨﻪ ﻓﺎﻛﺲ ﻭ…(‬
‫ﺍﻳﻦ ﺍﻗﻼﻡ ﺩﺭ ﺑﺨﺶ ﻛﺴﺮ ﻣﻲﺷﻮﺩ ﺩﺭ ﺫﻳﻞ ﻣﺎﻧﺪﻩ ﻃﺒﻖ‬
‫ﻣﺆﺳﺴﻪ ﺩﺭﺝ ﻣﻣﻲﺷﻮﺩ‪.‬‬
‫ﺩﻓﺎﺗﺮ ﻣﺆﺳ ﻪ‬
‫ﺩﻓﺎﺗ‬
‫‪55-274‬‬
‫ﻛﻪ ﺩﺭ ﺩﻓﺎﺗﺮ ﻣﺆﺳﺴﻪ ﻣﻨﻌﻜﺲ ﻧﻴﺴﺖ‪.‬‬
‫‪ -3‬ﻭﺍﺧﻮﺍﺳﺖ ﺍﺳﻨﺎﺩ ﺗﺠﺎﺭي ﺗﻨﺰﻳﻞﺷﺪﻩ‬
‫ﺩﺭ ﺣﺎﻟﺘﻲ ﻛﻪ ﺍﺳﻨﺎﺩ ﺗﺠﺎﺭي )ﻣﺎﻧﻨﺪ ﺳﻔﺘﻪ( ﺗﻮﺳﻂ ﺩﺍﺭﻧﺪﻩ‬
‫ﺣﺴﺎﺑﺠﺎﺭي ﻧﺰﺩ ﺑﺎﻧﻚ ﺗﻨﺰﻳﻞ ﺷﻮﺩ )ﺑﻪ ﺯﺑﺎﻥ ﺳﺎﺩﻩ ﺑﻪ‬
‫ﺣ ﺎﺑﺠﺎﺭي‬
‫ﻣﺒﻠﻎ ﻛﻤﺘﺮي ﺑﻪ ﺑﺎﻧﻚ ﻓﺮﻭﺧﺘﻪ ﺷﻮﺩ( ﻭ ﻣﺘﻌﻬﺪ ﺳﻔﺘﻪ ﺩﺭ‬
‫ﻧﻤﺎﻳﺪ‪ ،‬ﺑﺎﻧﻚ ﻣ ﻠﻎ‬
‫ﻣﺒﻠﻎ‬ ‫ﺩﺍﺧﺖ ﺁﻥ ﺧﻮﺩﺩﺍﺭي ﻧﻤﺎﻳﺪ‬
‫ﺪ ﺍﺯ ﭘﭘﺮﺩﺍﺧﺖ‬
‫ﺳﺮﺭﺳﻴﺪ‬
‫ﺳ ﺭﺳ‬
‫ﺭﺳﻤﻲ ﺳﻔﺘﻪ ﺭﺍ ﻫﻤﺮﺍﻩ ﺑﺎ ﻛﺎﺭﻣﺰﺩ ﻭ ﻫﺰﻳﻨﻪ ﻭﺍﺧﻮﺍﺳﺖ‪،‬‬
‫ﺩﺍﺷﺖ ﻣﻣﻲﻧﻤﺎﻳﺪ‪.‬‬
‫ﺎﺏ ﺑﺑﺮﺩﺍﺷﺖ‬
‫ﺣﺴﺎﺏ‬‫ﺍﺯ ﺣ‬
‫ﺍﻳﻦ ﺍﻗﻼﻡ ﺩﺭ ﺑﺨﺶ ﻛﺴﺮ ﻣﻲﺷﻮﺩ ﺩﺭ ﺫﻳﻞ ﻣﺎﻧﺪﻩ ﻃﺒﻖ‬
‫ﻣﺆﺳﺴﻪ ﺩﺭﺝ ﻣﻲﺷﺷﻮﺩ‬‫ﺩﻓﺎﺗﺮ ﺆ‬
‫ﻓﺎﺗ‬
‫‪56-274‬‬
‫ﻣﻬﻢ‬
‫ﻧﻜﺘﻪ ﻣﻬ‬
‫ﻋﻼﻭﻩ ﺑﺮ ﺍﻗﺪﺍﻡ ﺑﺎﺯ ﺫﻛﺮ ﺷﺪﻩ ﺍﻣﻜﺎﻥ ﺑﺮﻭﺯ ﺍﺷﺘﺒﺎﻩ ﺍﺯ ﻃﺮﻑ‬
‫ﺣﺴﺎﺑﺪﺍﺭﺍﻥ ﻫﺮ ﺩﻭ ﻣﺆﺳﺴﻪ ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﺩﺭ ﺍﻳﻨﮕﻮﻧﻪ‬
‫ﻣﻮﺍﺭﺩ‪:‬‬
‫‪ -1‬ﺍﺷﺘﺒﺎﻩ ﻫﺮ ﻃﺮﻑ ﺩﺭ ﺫﻳﻞ ﻣﻮﺍﺭﺩ ﻣﺮﺑﻮﻁ ﺑﻪ ﺧﻮﺩﺵ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺩﺭﺝ ﻲ‬
‫ﻣﻐﺎﻳﺮﺕ ﺝ‬
‫ﺻﻮﺭﺕ ﻳﺮ‬ ‫ﺩﺭ ﻮ‬
‫‪ -2‬ﺗﻔﺎﻭﺕ ﺍﻗﻼﻡ ﺻﺤﻴﺢ ﻭ ﻏﻠﻂ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻣﻮﺭﺩ ﺩﺭ‬
‫ﺑﺨﺶ ﻛﺴﺮ ﻣﻲﺷﻮﺩ ﻳﺎ ﺍﺿﺎﻓﻪ ﻣﻲﺷﻮﺩ‪ ،‬ﺩﺭﺝ‬
‫ﻣﻲﮔﺮﺩﺩ‪.‬‬
‫‪57-274‬‬
‫ﺷﺮﻛﺖ ﺍﻟﺒﺮﺯ‬
‫ﺒﺮﺯ‬ ‫ﺏ– ﺮ‬
‫ﻞ ﻣﺴﺌﻠﻪ ‪-4 – 7‬ﻛﺘﺎﺏ‬
‫ﺣﻞ‬
‫‪ -1‬ﺷﻨﺎﺧﺖ ﻣﺎﻧﺪﻩ ﺣﺴﺎﺏﻫﺎ‬

‫‪30/7‬‬
‫ﻣﺎﻧﺪﻩ ﻃﺒﻖ ﺩﻓﺎﺗﺮ ﺷﺮﻛﺖ ﺩﺭ ‪/‬‬
‫‪ 219.370‬ﺭﻳﺎﻝ‬
‫ﺧﻴﺎﻡ‬
‫ﺑﺎﻧﻜﻲ – ﺷﺷﻌﺒﻪ ﺧ ﺎ‬
‫ﺻﻮﺭﺗﺤﺴﺎﺏ ﺎﻧﻜ‬
‫ﺗ ﺎ‬ ‫ﻃﺒﻖ‬
‫ﻣﺎﻧﺪﻩ ﻃ ﻖ‬
‫ﺎﻧ‬
‫‪ 398.050‬ﺭﻳﺎﻝ‬
‫‪58-274‬‬
‫ﺷﺮﻛﺖ ﺍﻟﺒﺮﺯ‬
‫ﺒﺮﺯ‬ ‫ﻛﺘﺎﺏ – ﺮ‬
‫ﻞ ﻣﺴﺌﻠﻪ ‪ -4– 7‬ﺏ‬
‫ﺣﻞ‬
‫‪ -2‬ﺷﻨﺎﺧﺖ ﺍﻗﻼﻡ ﺑﺎﺯ‬

‫‪ -1-2‬ﺩﺭ ﺩﻓﺘﺮ ﻛﻞ ﺷﺮﻛﺖ ﺍﻟﺒﺮﺯ‬
‫ﭼﻬﺎﺭ ﻓﻘﺮﻩ ﭼﻚ ﺟﻤﻌ ﹰﺎ ﺑﻪ ﻣﺒﻠﻎ ‪ 277.500‬ﺭﻳﺎﻝ‬
‫‪ 195.000‬ﺎﻝ‬
‫ﺭﻳﺎﻝ‬ ‫ﻣﺒﻠﻎ ‪195 000‬‬
‫ﺑﻪ ﻠﻎ‬‫ﻧﻘﺪي ﻪ‬ ‫ﻓﻴﺶ ﻧﻘﺪ‬
‫ﻭﺍﺭﻳﺰ ﻓ ﺶ‬
‫ﺍ‬
‫‪ -2-2‬ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻜﻲ‬
‫ﺍﻗﻼﻡ ﺣﻮﺍﻟﻪ ﺷﺪﻩ ﺑﻪ ﺣﺴﺎﺏ ‪ 98.000‬ﺭﻳﺎﻝ‬
‫‪ 1.820‬ﺭﻳﺎﻝ‬
‫‪.‬‬ ‫ﻛﺎﺭﻣﺰﺩ ﺑﺎﻧﻜﻲ‬
‫‪59-274‬‬
‫ﺻﻮﺭﺕ ﻣﻐﺎﻳﺮﺕ ﺑﺎﻧﻜﻲ – ﺷﺮﻛﺖ ﺍﻟﺒﺮﺯ‬
‫‪30/7/85‬‬
‫ﺻﻮﺭﺗﺤﺴﺎﺏ ﺑﺎﻧﻜﻲ‬
‫ﻲ‬ ‫ﻖ ﻮ‬‫‪ 219.370‬ﻣﺎﻧﺪﻩ ﻃﺒﻖ‬ ‫ﺷﺮﻛﺖ‬
‫ﻖ ﺩﻓﺎﺗﺮﺮ ﺮ‬
‫ﻣﺎﻧﺪﻩ ﻃﺒﻖ‬
‫‪398.050‬‬
‫ﺷﻮﺩ‪:‬‬
‫ﻣﻲ ﻮ‬
‫ﺍﺿﺎﻓﻪ ﻲ‬ ‫ﺷﻮﺩ‪:‬‬
‫ﻣﻲ ﻮ‬
‫ﺍﺿﺎﻓﻪ ﻲ‬
‫‪195.000‬‬ ‫ﻭﺟﻮﻩ ﺑﻴﻦ ﺭﺍﻫﻲ‬ ‫ﻭﺟﻮﻩ ﻭﺍﺭﻳﺰي ﺩﻳﮕﺮﺍﻥ ‪98.000‬‬
‫ﺷﻮﺩ‪:‬‬
‫ﻣﻲ ﻮ‬
‫ﻛﺴﺮﺮ ﻲ‬ ‫ﺷﻮﺩ‪:‬‬
‫ﻣﻲ ﻮ‬
‫ﻛﺴﺮﺮ ﻲ‬
‫‪277.500‬‬ ‫ﭼﻚﻫﺎي ﻣﻌﻮﻕ‬ ‫‪1.820‬‬ ‫ﻛﺎﺭﻣﺰﺩ ﺑﺎﻧﻜﻲ‬
‫ﻫﺶ( ﺧﺎﻟﺺ‬
‫ﺺ‬ ‫ﺰﺍﻳﺶ )ﻛﺎﻫﺶ‬
‫ﺍﺍﻓﺰﺍﻳﺶ‬ ‫‪96.180‬‬
‫‪.‬‬ ‫ﻫﺶ( ﺧﺎﻟﺺ‬
‫ﺺ‬ ‫ﺰﺍﻳﺶ )ﻛﺎﻫﺶ‬
‫ﺍﺍﻓﺰﺍﻳﺶ‬
‫‪82.500‬‬
‫ﻣﺎﻧﺪﻩ ﻭﻭﺍﻗﻌﻲ‬
‫ﻲ‬ ‫‪315.550‬‬ ‫ﻣﺎﻧﺪﻩ ﻭﻭﺍﻗﻌﻲ‬
‫ﻲ‬
‫‪315.550‬‬
‫‪60-274‬‬
‫ﻣﻐﺎﻳﺮﺕ‬
‫ﺻﻮﺭﺕ ﻳﺮ‬
‫ﺗﻬﻴﻪ ﻮﺭ‬
‫ﺍﻗﺪﺍﻣﺎﺕ ﭘﺲ ﺍﺯﺯ ﻬﻴ‬
‫ﺍﻗﻼﻡ ﺩﺭﺝﺷﺪﻩ ﺩﺭ ﺫﻳﻞ ﺑﺨﺶ ﺩﻓﺎﺗﺮ ﺷﺮﻛﺖ ﺩﺭ‬

‫ﻢ ﺳﻨﺪ ﺩﺭ‬
‫ﺑﺎﻳﺴﺘﻲ ﺑﺑﺎ ﺗﻨﻈﻴﻢ‬
‫ﻲﺑ ﻲ‬ ‫ﻲ ﻣﻲ‬
‫ﻣﻐﺎﻳﺮﺕ ﺑﺑﺎﻧﻜﻲ‬
‫ﺻﻮﺭﺕ ﺮ‬ ‫ﻮ‬
‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺛﺒﺖ ﺷﻮﺩ‪.‬‬
‫ﻼﹰ ﺍﻗﻼﻡ ﻣﺮﺑﻮﻁ ﺑﻪ ﻭﺟﻮﻩ ﻭﺍﺭﻳﺰي ﺩﻳﮕﺮﺍﻥ ﻭ ﻛﺎﺭﻣﺰﺩ‬ ‫ﻣﺜﻼ‬
‫ﻣﺜ‬
‫ﺑﺎﻧﻜﻲ ﺩﺭ ﺷﺮﻛﺖ ﺍﻟﺒﺮﺯ ﺑﺎﻳﺴﺘﻲ ﺛﺒﺖ ﮔﺮﺩﺩ‪.‬‬
‫‪61-274‬‬
‫ﺛﺒﺖ ﺍﻗﻼﻡ ﺍﺻﻼﺣﻲ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫‪98.000‬‬ ‫ﺑﺎﻧﻚ‬
‫ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ ‪98.000‬‬
‫ﻫﺰﻳﻨﻪﻫﺎي ﺑﺎﻧﻜﻲ ‪1.820‬‬
‫‪1 820‬‬
‫‪1.820‬‬ ‫ﺎﻧﻚ‬
‫ﺑﺎﻧﻚ‬
‫ﻧﻜﺘﻪ ﻗﺎﺑﻞ ﺗﻮﺟﻪ ﺁﻧﻜﻪ ﻳﻜﻲ ﺍﺯ ﺩﻭ ﻃﺮﻑ ﺁﺭﺗﻴﻜﻞ ﺣﺴﺎﺏ‬
‫ﺑﺎﻧﻚ ﺍﺳﺖ‪.‬‬
‫‪62-274‬‬
‫ﺗﻨﺨﻮﺍﻩﮔﺮﺩﺍﻥ‬
‫ﻫﺮ ﭼﻨﺪ ﻣﺆﺳﺴﺎﺕ ﻛﻠﻴﻪ ﻓﻌﺎﻟﻴﺖ ﻫﺎي ﺩﺭﻳﺎﻓﺖ ﻭ ﭘﺮﺩﺍﺧـﺖ‬

‫ﺳـﻬﻮﻟﺖ ﻭ‬
‫ﺑـﺮﺍي ﻮ‬ ‫ﻭﻟـﻲ ﺑ ﺮ‬
‫ﻲﺩﻫﻨـﺪ ﻭ ﻲ‬ ‫ﻡ ﻣـﻲ‬
‫ﭼﻚ ﺍﻧﺠﺎﻡ‬
‫ﺧﻮﺩ ﺭﺍ ﺑﺑﺎ ﭼ‬
‫ﻮ‬
‫ﺗﺴﺮﻳﻊ ﺩﺭ ﭘﺮﺩﺍﺧﺖﻫﺎي ﺟﺰﻳﻲ‪ ،‬ﻣﻘﺎﺩﻳﺮ ﻣﻌﻴﻨﻲ ﻭﺟﻪ ﻧﻘﺪ ﺩﺭ‬
‫ﻦ ﻣﺒﻠـﻎ‬
‫ﻎ‬ ‫ﻣﻲ ﺩﻫﻨﺪ ﺍﻳﻦ‬
‫ﻗﺮﺍﺭ ﻲ‬
‫ﻦ ﺮ‬‫ﻣﺴﺌﻮﻟﻴﻦ‬
‫ﻣﺸﺨﺺ ﻳﺎ ﻮ‬
‫ﺺ‬ ‫ﺍﻓﺮﺍﺩ‬
‫ﺍﺧﺘﻴﺎﺭ ﺮ‬
‫ﺗﻨﺨﻮﺍﻩﮔﺮﺩﺍﻥ )‪ (Petty Cash‬ﻧﺎﻣﻴﺪﻩ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪63-274‬‬
‫ﮔﺮﺩﺍﻥ‬
‫ﺗﻨﺨﻮﺍﻩ ﺮ ﻥ‬
‫ﻮ‬
‫ﻓﺮﺩ ﺻﺎﺩﺭ‬
‫ﺩﺍﻥ ﺑﺎ ﺻﺪﻭﺭ ﭼﻚ ﺩﺭ ﻭﺟﻪ ﻓ ﺩ‬ ‫ﮔﺮﺩﺍﻥ‬
‫ﻣﺒﻠﻎ ﺗﻨﺨﻮﺍﻩﮔ‬
‫ﻭ ﺑﻪ ﻭي ﻭﺍﮔﺬﺍﺭ ﻣﻲﺷﻮﺩ‪.‬‬
‫ﻪ‬
‫ﻫﺰﻳﻨﻪ‬ ‫ﺍﺳﻨﺎﺩ‬
‫ﺍﺗﻤﺎﻡ ﺁﺁﻥ‪ ،‬ﺍ ﺎ‬
‫ﻞ ﺍﺯ ﺍﺗ ﺎ‬
‫ﮔﺮﺩﺍﻥ ﻗﻗﺒﻞ‬
‫ﺗﻨﺨﻮﺍﻩﮔ ﺍ‬
‫ﻣﺴﺌﻮﻝ ﺗ ﺨ ﺍ‬
‫ﺌ ﻝ‬
‫ﺭﺍ ﻫﻤﺮﺍﻩ ﺑﺎ ﻟﻴﺴﺖ ﺧﻼﺻﻪ ﻫﺰﻳﻨﻪ ﺑﻪ ﺍﻣﻮﺭﻣﺎﻟﻲ ﺍﺭﺍﺋﻪ‬
‫ﻧﻤﺎﻳﺪ‪.‬‬
‫ﻣﻲﻧ ﺎ‬
‫ﺍﻣﻮﺭ ﻣﺎﻟﻲ ﺍﺳﻨﺎﺩ ﺭﺍ ﺑﺮﺭﺳﻲ ﻭ ﭘﺲ ﺍﺯ ﺗﺄﻳﻴﺪ ﺁﻥ ﺑﻪ‬
‫ﺗﺄﻳﻴﺪ ﺷﺪﻩ ﻣﺠﺪﺩﺍﹰ ﭼﻚ ﺻﺎﺩﺭ ﻭ ﺗﻨﺨﻮﺍﻩ‬ ‫ﻣﻴﺰﺍﻥ ﺍﺳﻨﺎﺩ ﺄ‬
‫ﺍﺩﺍﻣﻪ‬ ‫ﺭﺍ ﺗﺠﺪﻳﺪ ﻣﻲﻛﻨﺪ‪.‬‬
‫‪64-274‬‬
‫ﻥ‬ ‫ﺗﻨﺨﻮﺍﻩ ﺮ‬
‫ﻝ‪ :‬ﻮ‬ ‫ﻣﺜﺎﻝ‬
‫‪ -1‬ﺍﺭﺍﺋﻪ ﺗﻨﺨﻮﺍﻩ ﺑﻪ ﺁﻗﺎي ‪X‬‬
‫‪ 1/9‬ﺗﻨﺨﻮﺍﻩﮔﺮﺩﺍﻥ ﺁﻗﺎي ‪2.000.000 X‬‬
‫ﺑﺎﻧﻚ ‪2.000.000‬‬
‫‪65-274‬‬
‫ﻥ‬ ‫ﺗﻨﺨﻮﺍﻩ ﺮ‬
‫ﻝ‪ :‬ﻮ‬ ‫ﻣﺜﺎﻝ‬
‫‪ -2‬ﺍﺭﺍﺋﻪ ﺍﺳﻨﺎﺩ ﺗﻮﺳﻂ ﺁﻗﺎي ‪ X‬ﻭ ﻭﺍﮔﺬﺍﺭي ﭼﻚ ﺑﺮﺍي ﺗﺠﺪﻳﺪ ﺗﻨﺨﻮﺍﻩ‬
‫ﺍﺛﺎﺛﻪ ﺍﺩﺍﺭي ‪800.000‬‬
‫ﻣﻠﺰﻭﻣﺎﺕ ﺍﺩﺍﺭي ‪100 000‬‬
‫‪100.000‬‬
‫ﻫﺰﻳﻨﻪ ﺣﻤﻞﻭﻧﻘﻞ ‪300.000‬‬
‫ﺑﺮﻕ ﮔﺎﺯ ‪500 000‬‬
‫‪500.000‬‬ ‫ﻫﺰﻳﻨﻪ ﺁﺏ ﺑ ﻕ‬
‫ﻫﺰﻳﻨﻪ ﻣﺘﻔﺮﻗﻪ ﻓﺮﻭﺵ ‪100.000‬‬
‫ﺑﺎﻧﻚ ‪1 800 000‬‬
‫‪1.800.000‬‬ ‫ﺎﻧﻚ‬
‫ﺍﺭﺍﺋﻪ ﺍﺳﻨﺎﺩ ﻫﺰﻳﻨﻪ ﺗﻮﺳﻂﻫﺎي ‪ X‬ﻭ ﺻﺪﻭﺭ ﭼﻚ‬
‫‪66-274‬‬
‫)ﺳﻴﺴﺘﻢ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ(‬ ‫ﭘﻨﺠﻢ‬

‫ﻓﺼﻞ ﭘ ﻢ‬
‫ﻞ‬

‫ﻕ ﻭ ﺩﺳﺘﻤﺰﺩ‬
‫ﺣﻘﻮﻕ‬
‫ﻂ ﺑﺎﺎ ﻘ‬
‫ﻣﺮﺗﺒﻂ‬
‫ﻗﻮﺍﻧﻴﻦ ﺗ‬
‫ﮐﻠﻴﺎﺗﻲ ﺍﺯ ﻗ ﺍﻧ‬
‫ﮐﻠ ﺎﺗ‬
‫ﮐﺎﺭ‬
‫ﻮﻕ ﻭ ﺍﺿﺎﻓﻪ ﺭ‬
‫ﻣﺤﺎﺳﺒﺎﺕ ﺣﻘﻮﻕ‬
‫ﺒ‬ ‫ﻧﺤﻮﻩ‬
‫ﻮ‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫ﭘﺎﺩﺍﺵ ﻭ ﻣﺤﺎﺳﺒﺎﺕ ﺁﻥ‬
‫‪67-274‬‬
‫‪Payroll‬‬ ‫ﺩﺳﺘﻤﺰﺩ ‪ccou t g‬‬

‫‪ay o Accounting‬‬ ‫ﺣﻘﻮﻕ ﻭ ﻤﺰ‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﻮﻕ‬
‫ﺑ ﺭي‬
‫ﺗﻮﺍﻓﻖ‬
‫ﺍﺳﺎﺱ ﻓ‬‫ﺳﺎﻋﺘﻲ ﺑﺮ ﺎ‬‫ﻣﻴﺰﺍﻥ ﺩﺳﺘﻤﺰﺩ ﺭﻭﺯﺍﻧﻪ ﻳﺎﺎ ﻧﺮﺥ ﺎ‬
‫ﻛﺎﺭﻛﻨﺎﻥ ﻭ ﻛﺎﺭﻓﺮﻣﺎ ﺗﻌﻴﻴﻦ ﻣﻲﺷﻮﺩ ﻛﻪ ﻣﺮﺑﻮﻁ ﺑﻪ ﺳﺎﻋﺎﺕ‬
‫ﻛﺎﺭﻛﻨﺎﻥ ﺍﺍﺳﺖ‪.‬‬
‫ﻗﺎﻧﻮﻧﻲ ﻛﺎ ﻛ ﺎ‬‫ﻋﺎﺩي ﻭ ﻗﺎ‬
‫ﻛﺎﺭ ﺎ‬
‫ﻛﺎ‬
‫ﻃﺒﻖ ﻗﺎﻧﻮﻥ ﻣﻴﺰﺍﻥ ﻛﺎﺭ ﻋﺎﺩي ‪ 8‬ﺳﺎﻋﺖ ﺩﺭ ﺭﻭﺯ ﻭ ‪ 44‬ﺳﺎﻋﺖ‬
‫ﺩﺭ ﻫﻔﺘﻪ ﺗﻌﻴﻴﻦ ﺷﺪﻩ ﺍﺳﺖ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺷﻮﺩ‪.‬‬‫ﻲ ﻲ‬‫ﻋﺎﺩي‪ ،‬ﺍﺿﺎﻓﻪﻛﺎﺭﺭ ﺗﻠﻘﻲ‬
‫ﻣﺎﺯﺍﺩ ﺑﺮ ﺳﺎﻋﺖ ﻛﺎﺭﺭ ي‬ ‫ﺯ‬
‫ﻣﺒﻠﻎ ﺍﺿﺎﻓﻪﻛﺎﺭ ‪ 40‬ﺩﺭﺻﺪ ﺑﺎﻻﺗﺮ ﺍﺯ ﻣﺒﻠﻎ ﻛﺎﺭ ﻋﺎﺩي ﺍﺳﺖ‪.‬‬
‫‪68-274‬‬
‫ﺩﺳﺘﻤﺰﺩ‬
‫ﺰ‬ ‫ﺣﻘﻮﻕ ﻭ‬
‫ﻣﺤﺎﺳﺒﻪ ﻮﻕ‬
‫ﻮ‬
‫ﻓﺮﺽ ﻛﻨﻴﺪ ﻧﺮﺥ ﺩﺳﺘﻤﺰﺩ ﺳﺎﻋﺘﻲ ﻳﻜﻲ ﺍﺯ ﻛﺎﺭﻛﻨﺎﻥ ﺷﺮﻛﺖ ﺁﻟﻔﺎ‬

‫‪ 2.000‬ﺭﻳﺎﻝ ﺑﺮﺍي ‪ 44‬ﺳﺎﻋﺖ ﻛﺎﺭ ﻋﺎﺩي ﺩﺭ ﻫﻔﺘﻪ ﺑﺎﺷﺪ ﺍﮔﺮ ﺩﺭ‬
‫ﻳﻚ ﻫﻔﺘﻪ ﺍﻳﺸﺎﻥ ‪ 60‬ﺳﺎﻋﺖ ﻛﺎﺭ ﺍﻧﺠﺎﻡ ﺩﻫﺪ ﺩﺭﺁﻣﺪ ﻧﺎﺧﺎﻟﺺ‬
‫ﻭي ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﺍﺳﺖ‪.‬‬
‫‪ 44 * 2000 = 88000‬ﺩﺭﺁﻣﺪ ﻋﺎﺩي‬
‫ﻣﻴﺰﺍﻥ ﺳﺎﻋﺖ ﺍﺿﺎﻓﻪﻛﺎﺭ ‪ 60 – 44 = 16‬ﺍﺿﺎﻓﻪ ﻛﺎﺭ‬
‫‪ 16 * 2000 * 4/1 = 44.800‬ﻣﺒﻠﻎ ﺍﺿﺎﻓﻪﻛﺎﺭ‬
‫‪ 44.80 + 88.000 * 132.800‬ﻧﺎﺧﺎﻟﺺ ﺣﻘﻮﻕ‬
‫‪69-274‬‬
‫ﺩﺳﺘﻤﺰﺩ‬
‫ﺛﺒﺖ ﻮﻕ‬
‫ﻧﺤﻮﻩ ﺒ‬
‫ﻮ‬
‫ﻕ ﺍﻳﺸﺎﻥ ﻣﺒﻠﻐﻲ ﻛﺴﺮ ﻧﺸﻮﺩ ﺛﺛﺒﺖ‬

‫ﺑﺎ ﻓﺮﺽ ﺁﺁﻧﻜﻪ ﺍﺯ ﺣﻘﻮﻕ‬
‫ﺑﻮﺩ‪.‬‬
‫ﺧﻮﺍﻫﺪ ﻮ‬
‫ﺍﻳﻨﮕﻮﻧﻪ ﻮ‬
‫ﺩﺳﺘﻤﺰﺩ ﺍﻳﺸﺎﻥ ﻮ‬
‫ﻮ‬
‫ﻫﺰﻳﻨﻪ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ‪132.800‬‬
‫‪132.800‬‬
‫‪2.‬‬ ‫ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫ﺩﺭ ﺻﻮﺭﺕ ﭘﺮﺩﺍﺧﺖ‬
‫ﭘﺮﺩﺍﺧﺘﻨﻲ ‪132 800‬‬
‫‪132.800‬‬ ‫ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﭘ ﺩﺍﺧﺘﻨ‬
‫ﺑﺎﻧﻚ ‪132.800‬‬
‫‪70-274‬‬
‫ﻛﺴﻮﺭ ﻗﺎﻧﻮﻧﻲ ﻣﺮﺑﻮﻁ ﺑﻪ ﺩﺭﺁﻣﺪ ﻛﺎﺭﻛﻨﺎﻥ‬
‫ﻛﺴﻮﺭ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﺷﺎﻣﻞ‪ :‬ﺣﻖ ﺑﻴﻤﻪ‪ ،‬ﻣﺎﻟﻴﺎﺕ ﻭ ﺳﺎﻳﺮ‬

‫ﺑﺎﺷﺪ‪.‬‬
‫ﻛﺴﻮﺭ ﻣﻲ ﺎﺷﺪ‬ ‫ﻛ‬
‫ﻃﺒﻖ ﻗﺎﻧﻮﻥ ﻛﺎﺭﻓﺮﻣﺎﻳﺎﻥ ﻣﻜﻠﻒ‬ ‫‪ -1‬ﺣﻖ ﺑﻴﻤﻪ‪:‬‬
‫ﻛﻨﺎﻥ ﺍ‬
‫ﺭﺍ‬ ‫ﻛﺎﺭﻛﻨﺎﻥ‬
‫ﺰﺩ ﻛﺎ‬
‫ﺩﺳﺘﻤﺰﺩ‬‫ﻕﻭﺩ ﺘ‬‫ﺣﻘﻮﻕ‬
‫ﺩﺭﺻﺪ ﺟﻤﻊ ﻘ‬
‫ﺑﺎﺷﻨﺪ ﻛﻪ ‪ 7‬ﺩ ﺪ‬
‫ﻣﻲ ﺎﺷﻨﺪ‬
‫ﻛﺴﺮ ﻭ ﺳﭙﺲ ﻫﻤﺮﺍﻩ ﺑﺎ ﺣﻖ ﺑﻴﻤﻪ ﺳﻬﻢ ﺧﻮﺩ )‪ 23‬ﺩﺭﺻﺪ( ﺑﻪ‬
‫ﻭﺍﺭﻳﺰﺰ ﻧ ﺎ ﻨﺪ‬
‫ﺍﺟﺘﻤﺎﻋﻲ ﺍ‬
‫ﺗﺄﻣﻴﻦ ﺍ ﺘ ﺎ‬
‫ﺳﺎﺯﻣﺎﻥ ﺗﺄ‬
‫ﺑﺎﻧﻜﻲ ﺎﺯ ﺎﻥ‬
‫ﺣﺴﺎﺏ ﺎﻧﻜ‬
‫ﺎﺏ‬
‫‪71-274‬‬
‫ﻛﺎﺭﻛﻨﺎﻥ‬
‫ﻥ‬ ‫ﺩﺭﺁﻣﺪ ﺭ‬
‫ﻣﺮﺑﻮﻁ ﺑﺑﻪ ﺭ‬
‫ﻗﺎﻧﻮﻧﻲ ﺮﺑﻮ‬
‫ﻮﺭ ﻮ ﻲ‬‫ﻛﺴﻮﺭ‬
‫ﻣﻄﺎﺑﻖ ﻗﻮﺍﻧﻴﻦ ﻣﺎﻟﻴﺎﺗﻲ‬ ‫‪ -2‬ﻣﺎﻟﻴﺎﺕ‪:‬‬

‫ﻛﺎﺭﻓﺮﻣﺎﻳﺎﻥ ﻣﻜﻠﻔﻨﺪ ﻛﻪ ﺩﺭﺻﺪي ﺍﺯ ﺣﻘﻮﻕ‬
‫ﻛﺎﺭﻓ ﻣﺎﻳﺎﻥ‬
‫ﻛﺎﺭﻛﻨﺎﻥ ﺭﺍ )ﺑﻪ ﺷﺮﻃﻲ ﻛﻪ ﺣﻘﻮﻕ ﺁﻧﺎﻥ ﺍﺯﺣﺪ‬
‫ﻣﺎﻩ ﺑﻌﺪ‬
‫ﭘﺎﻳﺎﻥ ﺎ‬
‫ﺣﺪﺍﻛﺜﺮ ﺗﺎ ﺎ ﺎ‬
‫ﻛﺴﺮ ﻭ ﺍﻛﺜ‬ ‫ﺑﻴﺸﺘﺮ ﺷﺷﻮﺩ( ﻛ‬
‫ﻣﻌﻴﻨﻲ ﺸ‬
‫ﺑﻪ ﺣﺴﺎﺏ ﺑﺎﻧﻜﻲ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﻳﻲ‬
‫ﻭﺍﺭﻳﺰ ﻧﻤﺎﻳﻨﺪ‪.‬‬
‫‪72-274‬‬
‫ﻛﺴﻮﺭ ﻗﺎﻧﻮﻧﻲ ﻣﺮﺑﻮﻁ ﺑﻪ ﺩﺭﺁﻣﺪ ﻛﺎﺭﻛﻨﺎﻥ‬
‫ﺩﺭ ﻣﻮﻗﻊ ﻣﺤﺎﺳﺒﻪ ﺣﻘﻮﻕ ﻭ‬ ‫‪ -3‬ﺳﺎﻳﺮ ﻛﺴﻮﺭﺍﺕ‪:‬‬

‫ﻖ ﺑﻴﻤﻪ ﻭ‬
‫ﻗﺎﻧﻮﻧﻲ ﺣﻖ‬
‫ﻛﺴﻮﺭ ﻗﺎﻧ ﻧ‬
‫ﺩﺳﺘﻤﺰﺩ ﺑﻪ ﻏﻏﻴﺮ ﺍﺯ ﻛ‬
‫ﻣﺎﻟﻴﺎﺕ ﻣﺒﺎﻟﻎ ﺩﻳﮕﺮي ﻧﻴﺰ ﺑﺎ ﺗﻮﺍﻓﻖ ﻛﺎﺭﻛﻨﺎﻥ ﺍﺯ‬
‫ﮔﺮﺩﺩ‬‫ﻛﺴﺮ ﻣﻲﮔ‬ ‫ﺁﻧﺎﻥ ﻛ‬
‫ﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﺁﻧﺎ‬
‫ﺣﻘﻮﻕ‬ ‫ﻧﺎﺧﺎﻟﺺ ﻘ‬
‫ﻧﺎﺧﺎﻟ‬
‫)ﺍﻗﺴﺎﻁ ﻭﺍﻡ ﺿﺮﻭﺭي – ﻭﺍﻡ ﻣﺴﻜﻦ – ﻣﺴﺎﻋﺪﻩ ﻭ‬
‫ﺑﺎﺷﺪ((‪.‬‬
‫ﻣﻮﺍﺭﺩ ﻣﻲ ﺎﺷ‬
‫ﺟﻤﻠﻪ ﺍﺍﻳﻦ ﺍ‬
‫ﻧﻈﺎﻳﺮ ﺁﺁﻥ ﺍﺯ ﻠ‬‫ﻧﻈﺎ‬
‫‪73-274‬‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻛﺴﻮﺭ‬
‫ﺩﺭ ﻣﺜﺎﻝ ﻗﺒﻞ ﻣﺤﺎﺳﺒﺎﺕ ﻛﺴﻮﺭ ﻗﺎﻧﻮﻧﻲ ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﺍﺳﺖ‪:‬‬

‫‪132.800‬‬ ‫ﻧﺎﺧﺎﻟﺺ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ‬
‫ﻬﻢ ﻛﺎﺭﻛﻨﺎﻥ ‪9.296‬‬ ‫‪ 7‬ﺩﺭﺻﺪ ﺑﻴﺑﻴﻤﻪ ﺳﻬﻢ‬
‫‪13.280‬‬ ‫ﻣﺎﻟﻴﺎﺕ )ﺩﻩ ﺩﺭﺻﺪ(‬
‫‪110.224‬‬ ‫ﺧﺎﻟﺺ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ‬
‫‪74-274‬‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻛﺴﻮﺭ ﻗﺎﻧﻮﻧﻲ‬
‫ﺩﺳﺘﻤﺰﺩ ‪132.800‬‬
‫ﻫﺰﻳﻨﻪ ﻮﻕ‬
‫ﺰﻳ‬
‫ﺑﻴﻤﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ _ ﺳﻬﻢ ﻛﺎﺭﻛﻨﺎﻥ ‪9296‬‬
‫‪13 280‬‬
‫‪13.280‬‬ ‫ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫ﻕ ﺩﺍﺧﺘﻨ‬‫ﺣﻘﻮﻕ‬
‫ﺎﺕ ﻘ‬‫ﻣﺎﻟﻴﺎﺕ‬
‫ﺎﻟ‬
‫‪110.224‬‬ ‫ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫‪75-274‬‬
‫ﺣﻖ ﺑﻴﻤﻪ ﺳﻬﻢ ﻛﺎﺭﻓﺮﻣﺎ‬
‫ﺑﻪ ﻣﻮﺟﺐ ﻗﺎﻧﻮﻥ ﺗﺄﻣﻴﻦ ﺍﺟﺘﻤﺎﻋﻲ ﻛﺎﺭﻓﺮﻣﺎﻳﺎﻥ ﻣﻮﻇﻔﻨﺪ ﻛﻪ‬

‫ﻛﺴﺮ ‪ 7‬ﺩﺭﺻﺪ ﺣﻖ‬ ‫ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﻭ ﻛ‬
‫ﻕ‬ ‫ﭘﺲ ﺍﺯ ﺗﻨﻈﻴﻢ ﻟﻴﺴﺖ‬
‫ﺑﻴﻤﻪ ﺳﻬﻢ ﻛﺎﺭﻛﻨﺎﻥ‪ ،‬ﻣﻌﺎﺩﻝ ‪ 23‬ﺩﺭﺻﺪ ﺟﻤﻊ ﻧﺎﺧﺎﻟﺺ ﺣﻘﻮﻕ‬
‫ﻛﺎﺭﻓﺮﻣﺎ‬
‫ﻭ ﺩﺳﺘﻤﺰﺩ ﻧﺎﺧﺎﻟﺺ ﺭﺍ ﺑﻪ ﻋﻨﻮﺍﻥ ﺣﻖ ﺑﻴﻤﻪ ﺳﻬﻢ ﻛ ﻓ‬
‫ﻣﺤﺎﺳﺒﻪ ﻭ ﻫﻤﺮﺍﻩ ﺑﺎ ﺣﻖ ﺑﻴﻤﻪ ﺳﻬﻢ ﻛﺎﺭﻛﻨﺎﻥ ﺑﻪ ﺳﺎﺯﻣﺎﻥ ﺗﺄﻣﻴﻦ‬
‫ﺍﺟﺘﻤﺎﻋﻲ ﭘﺮﺩﺍﺧﺖ ﻧﻤﺎﻳﻨﺪ‪.‬‬
‫‪76-274‬‬
‫ﻛﺎﺭﻓﺮﻣﺎ‬
‫ﺳﻬﻢ ﺭ ﺮ‬
‫ﺑﻴﻤﻪ ﻬﻢ‬
‫ﺣﻖ ﺑﻴ‬
‫ﻖ‬
‫ﺩﺭ ﻣﺜﺎﻝ ﻗﺒﻞ ﺣﻖ ﺑﻴﻤﻪ ﺳﻬﻢ ﻛﺎﺭﻓﺮﻣﺎ ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﺍﺳﺖ‪:‬‬

‫‪132 800 * 23/0‬‬
‫‪132.800‬‬ ‫‪23 0 = 30.544‬‬
‫‪30 544‬‬
‫ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‪:‬‬
‫ﻫﺰﻳﻨﻪ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ‪30.544‬‬

‫ﺑﻴﻤﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ _ ﺳﻬﻢ ﻛﺎﺭﻓﺮﻣﺎ ‪30.544‬‬
‫‪77-274‬‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻛﺴﻮﺭ ﻗﺎﻧﻮﻧﻲ‬
‫ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﻣﺆﺳﺴﻪ ﻣﺮﺑﻮﻃﻪ ﺗﻤﺎﻳﻞ‬ ‫•ﻧﻜﺘﻪ‪:‬‬

‫ﺑﻪ ﺗﻔﻜﻴﻚ ﺳﻬﻢ ﻫﺰﻳﻨﻪ ﻫﺮ ﻳﻚ ﺍﺯ ﺑﺨﺶﻫﺎي ﺗﻮﻟﻴﺪي‪ ،‬ﺍﺩﺍﺭي‬
‫ﻭ ﻳﺎ ﻓﺮﻭﺵ ﺭﺍ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ‪ ،‬ﻗﺴﻤﺖ ﺑﺪﻫﻜﺎﺭ ﺛﺒﺖﻫﺎي ﻗﺒﻠـﻲ‬
‫)ﻫﺰﻳﻨﻪ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ( ﺗﻔﻜﻴﻚ ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬
‫‪78-274‬‬
‫ﭘ ﺵ‬
‫ﭘﺎﺩﺍﺵ‬
‫ﻳﻜﻲ ﺍﺯ ﻣﻮﺍﺭﺩ ﺩﺭﺁﻣﺪ ﻛﺎﺭﻛﻨﺎﻥ‪ ،‬ﻛﻪ ﺑﺮﺍي ﺗﺸﻮﻳﻖ ﺁﻧﺎﻥ‬

‫ﺷﻮﺩ‪ ،‬ﭘﭘﺎﺩﺍﺵ‬
‫ﺵ‬ ‫ﻣﻲ ﻮ‬
‫ﭘﺮﺩﺍﺧﺖ ﻲ‬
‫ﺩﺳﺘﻤﺰﺩ ﭘﺮ ﺖ‬
‫ﻋﻼﻭﻩ ﺑﺮ ﻮﻕ‬‫ﻭ‬
‫ﻻ ﭘﺎﺩﺍﺵ ﻣﺒﺘﻨﻲ ﺑﺮ ﺩﺭﺻﺪي ﺍﺯ ﺳﻮﺩ ﻣﺆﺳﺴﻪ‬ ‫ﺍﺳﺖ ﻣﻌﻤﻮ ﹰ‬
‫ﻲﺑﺑﺎﺷﺪ‪.‬‬
‫ﻣﻲ‬
‫ﺍﮔﺮ ﻣﺒﻨﺎي ﭘﺎﺩﺍﺵ ﺩﺭﺻﺪي ﺍﺯ ﺳﻮﺩ ﻣﺆﺳﺴﻪ ﺑﺎﺷﺪ ﭼﻬﺎﺭ‬
‫ﺖ‪.‬‬
‫ﭘﺬﻳﺮ ﺍﺳﺖ‬
‫ﻥﭘ ﻳﺮ‬
‫ﺁﻥ ﺍﻣﻜﺎﻥ‬
‫ﻣﺤﺎﺳﺒﻪ ﻥ‬
‫ﺑﺮﺍي ﻮ‬
‫ﺣﺎﻟﺖ ﺑﺮ ي‬
‫ﺖ‬
‫‪79-274‬‬
‫ﺣﺎﻟﺖ ﺍﻭﻝ‪ :‬ﭘﭘﺎﺩﺍﺵ ﺑﺮ ﻣﺒﻨﺎي ﺳﻮﺩ ﻗﺒﻞ ﺍﺯ ﻛﺴﺮ ﻣﺎﻟﻴﺎﺕ ﺑﺮ ﺩﺭﺁﻣﺪ ﻭ ﭘﭘﺎﺩﺍﺵ‬
‫ﻣﺜﺎﻝ‪ :‬ﻓﺮﺽ ﻛﻨﻴﺪ ﺷﺮﻛﺖ ﺗﻮﻟﻴﺪي ﺳﺎﻣﺎﻥ ﻫﻤﻪ ﺳﺎﻟﻪ ﻣﻌﺎﺩﻝ ‪20‬‬
‫ﻧﻤﺎﻳﺪ ﺩﺭ‬
‫ﭘﺮﺩﺍﺧﺖ ﻧ ﺎ‬
‫ﻣﺤﺎﺳﺒﻪ ﻭ ﺍﺧ‬ ‫ﭘﺎﺩﺍﺵ ﺎ‬
‫ﻋﻨﻮﺍﻥ ﺎ ﺍﺵ‬
‫ﺩﺭﺻﺪ ﺍﺍﺯ ﺳﻮﺩ ﺭﺍﺍ ﺑﻪ ﺍ‬
‫ﺻﻮﺭﺗﻲ ﻛﻪ ﺳﻮﺩ ﺳﺎﻝ ﺟﺎﺭي ‪ 10.000.000‬ﺭﻳﺎﻝ ﺑﺎﺷﺪ‪:‬‬
‫ﻣﺎﻟﻴﺎﺕ‬
‫ﻞ ﺍﺍﺯ ﻛﻛﺴﺮ ﺎﻟ ﺎ‬
‫ﻣﺒﻨﺎي ﺳﻮﺩ ﻗﻗﺒﻞ‬
‫ﺍﺵ ﺑﺮ ﺎ‬
‫ﭘﺎﺩﺍﺵ‬
‫ﻣﺤﺎﺳﺒﻪ ﺎ‬
‫ﻣﻄﻠﻮﺏ ﺍﺍﺳﺖ ﺎ‬ ‫ﻄﻠ‬
‫ﻭ ﭘﺎﺩﺍﺵ‬
‫‪10 000 000 * 20/0 = 2.000.000‬‬
‫‪10.000.000‬‬ ‫‪2 000 000‬‬
‫‪80-274‬‬
‫ﻭﻡ ﭘﭘﺎﺩﺍﺵ‬
‫ﺵ‬ ‫ﺣﺎﻟﺖ ﺩﻭﻡ‬
‫ﺍﺯ ﻛﺴﺮﺮ‬
‫ﺒﻞ ﺯ‬
‫ﺳﻮﺩ ﻗﺒﻞ‬
‫ي ﻮ‬‫ﻣﺒﻨﺎي‬
‫ﺵ ﺑﺮ ﺒ‬
‫ﻭﻡ‪ :‬ﭘﭘﺎﺩﺍﺵ‬
‫ﺣﺎﻟﺖ ﺩﻭﻡ‬
‫ﻣﺎﻟﻴﺎﺕ ﺑﺮ ﺩﺭﺁﻣﺪ ﭘﺲ ﺍﺯ ﻛﺴﺮ ﭘﺎﺩﺍﺵ‬
‫ﺍﮔﺮ ‪ B‬ﺭﺍﺍ ﺑﻪ ﻋﻨﻮﺍﻥ ﭘﺎﺩﺍﺵ ﻓ ﺽ‬
‫ﻓﺮﺽ‬ ‫ﺩﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﺍﮔ‬
‫ﻛﻨﻴﻢ ﺧﻮﺍﻫﻴﻢ ﺩﺍﺷﺖ‪:‬‬
‫) ‪ –B‬ﺳﻮﺩ( * ﻧﺮﺥ = ‪B‬‬
‫‪81-274‬‬
‫ﻭﻡ ﭘﭘﺎﺩﺍﺵ‬
‫ﺵ‬ ‫ﺣﺎﻟﺖ ﺩﻭﻡ‬
‫ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷﺷﻮﺩ‪:‬‬
‫ﭘﺎﺩﺍﺵ ﺑﻪ ﺻﻮﺭﺕ ﺯﻳﺮ ﺎ‬
‫ﻣﻴﺰﺍﻥ ﺎ ﺍﺵ‬
‫ﻗﺒﻞ ﺍ‬‫ﻣﺜﺎﻝ ﻗ ﻞ‬
‫ﻭ ﺩﺭ ﺜﺎﻝ‬
‫) ‪B = 20/0 * (10.000.000 –B‬‬
‫‪B = 2.000.000 – 20/0B‬‬
‫‪B + 2/0B = 2.000.000‬‬
‫‪B = 2.000.000 ÷ 2/1 = 1.666.667‬‬
‫‪82-274‬‬
‫ﺣﺎﻟﺖ ﺳﻮﻡ ﭘﺎﺩﺍﺵ‬
‫ﺣﺎﻟﺖ ﺳﻮﻡ‪ :‬ﭘﺎﺩﺍﺵ ﺑﺮ ﻣﺒﻨﺎي ﺳﻮﺩ ﭘﺲ ﺍﺯ ﻛﺴﺮ ﻣﺎﻟﻴﺎﺕ ﺑﺮ ﺩﺭﺁﻣﺪ‬

‫ﻭ ﻗﺒﻞ ﺍﺯ ﻛﺴﺮ ﭘﺎﺩﺍﺵ‪ ،‬ﭘﺮﺩﺍﺧﺖ ﻣﻲﺷﻮﺩ ﻭ ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﺍﮔﺮ ‪B‬‬
‫ﺭﺍ ﺑﻪ ﻋﻨﻮﺍﻥ ﭘﺎﺩﺍﺵ ﻭ ‪ T‬ﺭﺍ ﺑﻪ ﻋﻨﻮﺍﻥ ﻣﺎﻟﻴﺎﺕ ﻓﺮﺽ ﻛﻨﻴﻢ ﺧﻮﺍﻫﻴﻢ‬
‫ﺩﺍﺷﺖ‪.‬‬
‫) ‪ –T‬ﺳﻮﺩ( * ﻧﺮﺥ = ‪B‬‬
‫ﻭ ﺍﮔﺮ ﻧﺮﺥ ﻣﺎﻟﻴﺎﺕ ﻣﻌﻴﻦ ﺑﺎﺷﺪ‬
‫) ‪ –B‬ﺳﻮﺩ( * ﻧﺮﺥ = ‪T‬‬
‫ﻭ ﺩﺳﺘﮕﺎﻩ ﻓﻮﻕ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺭﻭﺵ ﺩﻭ ﻣﻌﺎﺩﻟﻪ ﻭ ﺩﻭ ﻣﺠﻬﻮﻝ ﺣﻞ‬
‫ﻣﻲﻛﻨﻴﻢ‪.‬‬
‫‪83-274‬‬
‫ﺣﺎﻟﺖ ﺳﻮﻡ ﭘﺎﺩﺍﺵ‬
‫ﭘﺮﺩﺍﺧﺖ ﺎ ﺍﺵ‬
‫ﭘﺎﺩﺍﺵ‬ ‫ﺑﺮﺍي ﺍﺧ‬
‫ﺣﺎﻟﺖ ﺳﻮﻡ ﺍ‬
‫ﺑﺎﺷﺪ ﻭ ﺍﺍﺯ ﺎﻟ‬
‫ﻣﺎﻟﻴﺎﺕ ‪ 10‬ﺩﺭﺻﺪ ﺎﺷ‬
‫ﻧﺮﺥ ﺎﻟ‬
‫ﺍﮔﺮ ﻧ ﺥ‬
‫ﻗﺒﻞ ﺍﮔ‬
‫ﺜﺎﻝ ﻗ ﻞ‬
‫ﺩﺭ ﻣﺜﺎﻝ‬
‫ﺍﺳﺘﻔﺎﺩﻩ ﺷﻮﺩ‪:‬‬
‫ﻣﻌﺎﺩﻟﻪ ﺍﻭﻝ‬
‫ﻭﻝ‬
‫‪B = 2.000.000 – 2/0T‬‬
‫) ‪T = 10/0 (10.000.000 –B‬‬
‫‪T = 1.000.000‬‬
‫‪1 000 000 – 1/0 B‬‬
‫ﺩﺭ ﻣﻌﺎﺩﻟﻪ ﺍﻭﻝ ﺑﻪ ﺟﺎي ‪ T‬ﻣﻘﺪﺍﺭ ﻣﻌﺎﺩﻟﻪ ﺩﻭﻡ ﺭﺍ ﻗﺮﺍﺭ ﻣﻲﺩﻫﻴﻢ‪.‬‬
‫)‪B = 2.000.000 – 2/0 (1.000.000 – 1/0 B‬‬
‫ﻧﺘﻴﺠﻪ‬
‫ﻭ ﺩﺭ ﻧﺘ‬
‫‪B = 1.764.706‬‬
‫‪84-274‬‬
‫ﺣﺎﻟﺖ ﭼﻬﺎﺭﻡ ﭘﺎﺩﺍﺵ‬
‫ﺣﺎﻟﺖ ﭼﻬﺎﺭﻡ‪ :‬ﭘﺎﺩﺍﺵ ﺑﺮ ﻣﺒﻨﺎي ﺳﻮﺩ ﭘﺲ ﺍﺯ ﻛﺴﺮ‬

‫ﭘﺎﺩﺍﺵ ﻭ ﻣﺎﻟﻴﺎﺕ ﺑﺮ ﺩﺭﺁﻣﺪ‬
‫ﺧﻮﺍﻫﻴﻢ ﺩﺍﺷﺖ‪.‬‬
‫ﻗﺒﻞ ﺧ ﺍﻫ‬
‫ﻣﻔﺮﻭﺿﺎﺕ ﻗ ﻞ‬
‫ﺗﻮﺟﻪ ﺑﻪ ﻔ ﺿﺎﺕ‬ ‫ﺑﺎ ﺗ ﺟﻪ‬
‫) ‪ –T –B‬ﺳﻮﺩ( * ﻧﺮﺥ = ‪B‬‬
‫) ‪ –B‬ﺳﻮﺩ( * ﻧﺮﺥ ﻣﺎﻟﻴﺎﺕ = ‪T‬‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺣﻞ ﻲ‬
‫ﻮﻕ ﻞ‬
‫ﻣﺠﺪﺩ ﹰﺍ ﺩﻭﻭ ﻣﻌﺎﺩﻟﻪ ﻓﻮﻕ‬
‫ﻭ ﺠ‬
‫‪85-274‬‬
‫ﺣﺎﻟﺖ ﭼﻬﺎﺭﻡ ﭘﺎﺩﺍﺵ‬
‫ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻣﻔﺮﻭﺿﺎﺕ ﻗﺒﻠﻲ )ﻧﺮﺥ ﻣﺎﻟﻴﺎﺕ ﺩﻩ ﺩﺭﺻﺪ ﻭ ﻧﺮﺥ ﭘﺎﺩﺍﺵ ‪20‬‬
‫ﺩﺭﺻﺪ( ﺍﮔﺮ ﺍﺯ ﺣﺎﻟﺖ ﭼﻬﺎﺭﻡ ﺑﺮﺍي ﭘﺮﺩﺍﺧﺖ ﭘﺎﺩﺍﺵ ﺍﺳﺘﻔﺎﺩﻩ ﺷﻮﺩ‪:‬‬
‫‪B = 2.000.000 – 2/0 T – 2/0 B‬‬
‫) ‪T = 10/0 (10.000.000 –B‬‬
‫‪B =2.000.000‬‬
‫‪2 000 000 – 2/0 (1.000.000‬‬
‫‪1 000 000 – 1/0B) – 2/0B‬‬
‫‪B = 1.525.423‬‬
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‫ﺷﺸﻢ‬
‫ﻓﺼﻞ ﻢ‬
‫ﻞ‬
‫ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﻣﻔﺎﻫﻴﻢ ﻭ ﺍﺻﻮﻝ ﻃﺮﺍﺣﻲ‬

‫ﺳﻴﺴﺘﻤﻬﺎي ﮐﺎﻣﭙﻴﻮﺗﺮي ﺣﺴﺎﺑﺪﺍﺭي ﻣﻮﺭﺩ ﺑﺤﺚ‬
‫ﻗﺮﺍﺭ ﮔﺮﻓﺘﻪ ﺍﺳﺖ‪.‬‬
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‫ﺣﺴﺎﺑﺪﺍﺭي (‬ ‫ﻫﻔﺘﻢ) ﻮ‬
‫ﺍﺻﻮﻝ ﻭ ﻣﻔﺎﻫﻴﻢ‬ ‫ﻢ‬ ‫ﻓﺼﻞ‬
‫ﻞ‬

‫ﻣﻔﺎﻫﻴﻢ ﺎ ﺍ‬ ‫ﺗﻌﺮﻳﻒﺍﺍﺻﻮﻝ‬
‫ﻝ ﻭ ﻔﺎ‬ ‫ﺗ ﻒ‬
‫ﺑ ﺭي‬ ‫ﻞ‬ ‫ﻴﺢ ﻭ ﺯ‬
‫ﺩﻭﺍﺯﺩﻩ ﺍﺻﻞ‬ ‫ﺗﻮﺿﻴﺢ‬
‫ﻮ‬
‫ﺭﻭﺵ ﻓﺮﻭﺵ ﺍﻗﺴﺎﻃﻲ ﺩﺭ ﻣﺤﺎﺳﺒﻪ ﺩﺭ ﺁﻣﺪ‬
‫ﺭﻭﺵ ﺗﮑﻤﻴﻞ ﭘﻴﻤﺎﻥ ﺩﺭ ﻣﺤﺎﺳﺒﻪ ﺩﺭ ﺁﻣﺪ‬
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‫ﺍﺻﻮﻝ ﻭ ﻣﻔﺎﻫﻴﻢ ﺣﺴﺎﺑﺪﺍﺭي‬
‫ﺗﻌﺮﻳﻒ‪ :‬ﻣﺠﻤﻮﻋﻪ ﺍﺯ ﻣﻴﺜﺎﻕﻫﺎ‪ ،‬ﻗﻮﺍﻋﺪ‪،‬‬

‫ﻋﻨﻮﺍﻥ‬
‫ﺵﻫﺎﺎ ﻭ ﺭﻭﻳﻪﻫﺎﺎ ﻛﻛﻪ ﺑﻪ ﻨ ﺍ‬
‫ﺭﻭﺵ‬
‫ﺩﺳﺘﻮﺭﺍﻟﻌﻤﻞ ﺷﻨﺎﺳﺎﻳﻲ ﻭ ﭘﺮﺩﺍﺯﺵ‬
‫ﻲ ﺍﺳﺖ‪.‬‬‫ي ﻣﺎﻟﻲ‬ ‫ﺭﻭﻳﺪﺍﺩﻫﺎي‬‫ﺭﻭﻳ‬
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‫ﻣﻔﻬﻮﻡ ﺗﻔﻜﻴﻚ ﺷﺨﺼﻴﺖ‪Accounting Entity Concept‬‬
‫ﺩﺭ ﻳﻚ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭي‪ ،‬ﺣﺴﺎﺏﻫﺎ ﻭ ﺍﻃﻼﻋﺎﺕ ﻣﺎﻟﻲ ﺑﺮﺍي‬

‫ﻥ( ﺁﻥ‬
‫ﻥ‬ ‫ﺻﺎﺣﺒﺎﻥ‬
‫ﺒ‬ ‫ﺐ)‬
‫ﺍﺯ ﺻﺎﺣﺐ‬‫ﻣﺠﺰﺍ ﺯ‬
‫ﻥ ﻳﻳﻚ ﻭﻭﺍﺣﺪ‪ ،‬ﺠﺰ‬
‫ﻋﻨﻮﺍﻥ‬
‫ﻣﺆﺳﺴﻪ ﺑﺑﻪ ﻮ‬
‫ﺆ‬
‫ﻧﮕﻬﺪﺍﺭي ﻣﻲﺷﻮﺩ‪.‬‬
‫‪90-274‬‬
‫ﺭي‬ ‫ﺑ‬ ‫ﻣﻔﺎﻫﻴﻢ‬
‫ﻴﻢ‬ ‫ﺍﺻﻮﻝ ﻭ‬
‫ﻮﻝ‬
‫‪Going Concern Ass.‬‬ ‫‪ -2‬ﻓﺮﺽ ﺗﺪﺍﻭﻡ ﻓﻌﺎﻟﻴﺖ‬
‫ﻓﺮﺽ ﺑﺮ ﺁﻥ ﺍﺳﺖ ﻛﻪ ﻋﻤﻠﻴﺎﺕ ﻳﻚ ﺷﺨﺼﻴﺖ ﺣﺴﺎﺑﺪﺍﺭي‪،‬‬

‫ﻣﺪﺕﻫﺎي ﻃﻮﻻﻧﻲ ﺍﺩﺍﻣﻪ ﺩﺍﺷﺘﻪ ﻭ ﺩﺭ ﺁﺁﻳﻨﺪﻩ ﻗﺎﺑﻞ‬
‫ﭘﻴﺶﺑﻴﻨﻲ ﻣﺘﻮﻗﻒ ﻧﺨﻮﺍﻫﺪ ﺷﺪ ﺩﺭ ﻧﺘﻴﺠﻪ ﺍﻳﻦ ﻓﺮﺽ‬
‫ﺩﺍﺭﺍﻳﻲﻫﺎ‪ ,‬ﺑﻪ ﺟﺎﺭي‪ ،‬ﺛﺎﺑﺖ ﻭ ﻏﻴﺮﻣﺸﻬﻮﺩ ﺗﻘﺴﻴﻢ‬
‫ﻣﻲﺷﻮﻧﺪ‪.‬‬
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‫ﻮﻝ‬
‫‪Time Period Ass.‬‬

‫‪Ass‬‬ ‫ﻣﺎﻟﻲ‬
‫ﻓﺮﺽ ﺩﻭﺭﻩ ﻣﺎﻟ‬
‫‪ -3‬ﻓ ﺽ‬
‫ﺑﺮ ﺍﺳﺎﺱ ﻓﺮﺽ ﻗﺒﻠﻲ‪ ،‬ﻓﻌﺎﻟﻴﺖﻫﺎي ﻣﺎﻟﻲ ﻭ ﻋﻤﺮ ﻣﺆﺳﺴﻪ‬

‫ﻧﺎﻣﺤﺪﻭﺩ ﻓﺮﺽ ﻣﻲﺷﻮﺩ ﻭ ﺍﻧﺪﺍﺯﻩﮔﻴﺮي ﺩﻗﻴﻖ‬
‫ﻓﻌﺎﻟﻴﺖﻫﺎي ﻳﻚ ﻣﺆﺳﺴﻪ ﻓﻘﻂ ﻫﻨﮕﺎﻡ ﺍﻧﺤﻼﻝ ﺁﺁﻥ‬
‫ﺍﻣﻜﺎﻥﭘﺬﻳﺮ ﺍﺳﺖ‪ .‬ﻭﻟﻲ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭﺍﻥ ﻳﻚ ﻣﺆﺳﺴﻪ‬
‫ﻧﻴﺎﺯ ﺑﻪ ﺷﻨﺎﺧﺖ ﻧﺘﺎﻳﺞ ﻛﺎﺭ ﺧﻮﺩ ﺩﺍﺭﻧﺪ‪ .‬ﺍﺯ ﺍﻳﻦ ﺭﻭ‬
‫ﺣﺴﺎﺑﺪﺍﺭﺍﻥ ﻋﻤﺮ ﻓﻌﺎﻟﻴﺖﻫﺎي ﻳﻚ ﻣﺆﺳﺴﻪ ﺭﺍ ﺑﻪ‬
‫ﺩﻭﺭﻩﻫﺎي ﻛﻮﺗﺎﻩﺗﺮ ﻛﻪ ﺳﺎﻝ ﻣﺎﻟﻲ ﻧﺎﻣﻴﺪﻩ ﻣﻲﺷﻮﺩ‪،‬‬
‫ﺩﺍﻧﺸﮕﺎﻩ ﭘﻴﺎﻡ ﻧﻮﺭ‬ ‫ﻣﻲﺟﻮﺍﺩﻛﻨﻨﺪ‪.‬‬
‫ﺣﻀﻮﺭي ﻋﻀﻮ ﻫﻴﺎﺕ ﻋﻠﻤﻲ ﻣﺮﮐﺰ ﺩﻟﻴﺠﺎﻥ ‪.‬‬ ‫ﺗﻘﺴﻴﻢﻣﺤﻤﺪ‬
‫ﺗﻬﻴﻪ ﮐﻨﻨﺪﻩ ‪ :‬ﺩﮐﺘﺮ‬
‫‪92-274‬‬
‫ﻮﻝ‬
‫‪ -4‬ﺍﺻﻮﻝ ﭘﻮﻟﻲ ‪Monetary‬‬
‫ﺗﻨﻬﺎ ﻭﺳﻴﻠﻪ ﺍﻧﺪﺍﺯﻩﮔﻴﺮي ﻳﻚ ﺭﻭﻳﺪﺍﺩ ﻣﺎﻟﻲ‪ ،‬ﭘﻮﻝ ﺍﺳﺖ‪.‬‬

‫ﻣﺎﻟﻲ‬
‫ﺍﮔﺮ ﻏﻴﺮ ﺍﺯ ﺍﻳﻦ ﺑﺎﺷﺪ‪ ،‬ﺍﻣﻜﺎﻥ ﺳﻨﺠﺶ ﺻﻮﺭﺕﻫﺎي ﻣﺎﻟ‬
‫ﻭﺟﻮﺩ ﻧﺪﺍﺭﺩ‪ .‬ﺑﺮ ﺧﻼﻑ ﻭﺍﺣﺪﻫﺎي ﺍﻧﺪﺍﺯﻩﮔﻴﺮي ﻃﻮﻝ‬
‫ﻭ ﺳﻄﺢ ﻛﻪ ﺛﺒﺎﺕ ﺩﺍﺭﻧﺪ ﻭ ﺩﺭ ﻃﻮﻝ ﺯﻣﺎﻥ ﻫﻴﭽﮕﻮﻧﻪ‬
‫ﺗﻐﻴﻴﺮي ﺩﺭ ﺁﻧﻬﺎ ﺣﺎﺻﻞ ﻧﻤﻲﺷﻮﺩ‪ ،‬ﻗﺪﺭﺕ ﺧﺮﻳﺪ ﭘﻮﻝ‬
‫ﻧﻴﺴﺖ‪.‬‬
‫ﺎﻥ ﻧﻴ ﺖ‬
‫ﻳﻜﺴﺎﻥ‬
‫ﻳﻜ‬
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‫ﻮﻝ‬
‫‪Objectivity‬‬ ‫‪ -5‬ﺍﺻﻮﻝ ﻋﻴﻨﻴﺖ‬
‫ﺍﻧﺪﺍﺯﻩﮔﻴﺮيﻫﺎ ﺩﺭ ﺣﺴﺎﺑﺪﺍﺭي ﺑﺎﻳﺴﺘﻲ ﺑﻴﻄﺮﻓﺎﻧﻪ ﻭ ﻗﺎﺑﻞ‬

‫ﻣﺴﺘﻘﻞ ﺭﺍ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ‪.‬‬
‫ﻭﺳﻴﻠﻪ ﺷﺨﺺ ﻣ ﺘﻘﻞ‬
‫ﺭﺳﻴﺪﮔﻲ ﺑﻪ ﻭﺳ ﻠﻪ‬
‫ﺭﺳ ﺪﮔ‬
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‫ﻮﻝ‬
‫‪ -6‬ﺍﺭﺯﺵﮔﺬﺍﺭي ﺩﺍﺭﺍﻳﻲﻫﺎ‪ :‬ﺍﺻﻞ ﻗﻴﻤﺖ ﺗﻤﺎﻡﺷﺪﻩ‬

‫‪Cost Principle‬‬
‫‪p‬‬
‫ﺩﺍﺭﺍﻳﻲ‪ ،‬ﺍﺭﺯﺵ ﻣﻨﺼﻔﺎﻧﻪ‬

‫ﭼﻮﻥ ﺩﺭ ﻫﻨﮕﺎﻡ ﺗﺤﺼﻴﻞ ﻳﻚ ﺩﺍﺭﺍﻳ ‪،‬‬
‫ﺑﺎﺯﺍﺭ ﺑﺮﺍي ﺁﻥ ﭘﺮﺩﺍﺧﺖ ﺷﺪﻩ ﺍﺳﺖ ﻟﺬﺍ ﺗﻐﻴﻴﺮﺍﺕ‬
‫ﺻﺮﻓﺎ ﺑﺮ ﻣﺒﻨﺎي‬
‫ﻧﻤﻲﺷﻮﺩ ﻭ ﺻﺮﻓﺎﹰ‬‫ﻗﻴﻤﺖ ﺑﻌﺪي ﺩﺭ ﺁﻥ ﻟﺤﺎﻅ ﻧﻤ‬
‫ﺑﻬﺎي ﺗﻤﺎﻡﺷﺪﻩ ﺩﺭ ﺩﻓﺎﺗﺮ ﺛﺒﺖ ﻣﻲﺷﻮﻧﺪ‪.‬‬
‫‪95-274‬‬
‫ﻮﻝ‬
‫ﺩﺭﺁﻣﺪ ‪R li ti‬‬
‫‪Realization‬‬ ‫ﺩﺭﺁﻣﺪ‪ :‬ﺍﺻﻞ ﺗﺤﻘﻖ ﺁ‬
‫ﮔﻴﺮي ﺁ‬
‫‪ -7‬ﺍﺻﻞ ﺍﻧﺪﺍﺯﻩﮔ‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﻣﺆﺳﺴﺎﺕ ﺑﺎﺯﺭﮔﺎﻧﻲ‪ ،‬ﺗﻌﻬﺪي ﺍﺳﺖ ﻭ ﺑﺮ ﺍﻳﻦ ﺍﺳﺎﺱ ﻫﻨﮕﺎﻣﻲ‬

‫ﺩﺭﺁﻣﺪ ﺷﻨﺎﺳﺎﻳﻲ ﻣﻲﺷﻮﺩ ﻛﻪ »ﻓﺮﺁﻳﻨﺪ ﻛﺴﺐ ﺳﻮﺩ« ﺗﻜﻤﻴﻞ ﺷﺪﻩ ﺑﺎﺷﺪ‪.‬‬
‫ﺍﺳﺖ‪:‬‬
‫ﺯﻳﺮ ﺍ ﺖ‬
‫ﻁ ﺯﻳ‬
‫ﻝ ﺩﻭ ﺷﺷﺮﻁ‬
‫ﺣﺼﻮﻝ‬
‫ﺩﺭﺁﻣﺪ ﺑﺎ ﺣﺼ‬
‫ﺗﺤﻘﻖ ﺩ ﺁ ﺪ‬
‫‪ -1‬ﻓﺮﺁﻳﻨﺪ ﻛﺴﺐ ﺳﻮﺩ ﻛﺎﻣﻞ ﺷﺪﻩ ﻭ ﻳﺎ ﺗﺎ ﺣﺪﻭﺩي ﻛﺎﻣﻞ ﺷﺪﻩ ﺑﺎﺷﺪ‪.‬‬
‫ﺩﺭﺁﻣﺪ ﻣﻮﺟﻮﺩ ﺎﺷ‬
‫ﻠﻎ ﺁ‬‫ﮔﻴﺮي ﻣﺒﻠﻎ‬
‫ﺍﻧﺪﺍﺯﻩﮔ‬
‫ﺑﺮﺍي ﺍﻧ ﺍﺯ‬
‫ﻛﺎﻓﻲ ﺍ‬
‫ﺷﻮﺍﻫﺪ ﻋﻴﻨﻲ ﻛﺎﻓ‬
‫‪ -2‬ﺷ ﺍ‬
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‫ﺩﺭﺁﻣﺪ‬
‫ﺍﺳﺘﺜﻨﺎﺀ ﺩﺭ ﺍﺻﻞ ﺗﺤﻘﻖ ﺁ‬
‫ﺭﻭﺵ ﻓﺮﻭﺷﻲ ﺍﺳﻘﺎﻃﻲ‪:‬‬
‫ﺑﺮﺧﻲ ﺍﺯ ﻣﺆﺳﺴﺎﺕ‪ ،‬ﻛﺎﻻﻫﺎ ﻭ ﺧﺪﻣﺎﺕ ﺧﻮﺩ ﺭﺍ ﺑﻪ ﺻﻮﺭﺕ‬
‫ﺍﻗﺴﺎﻃﻲ ﻣﻲﻓﺮﻭﺷﻨﺪ ﺑﻪ ﻣﻮﺟﺐ ﺍﺻﻞ ﺗﺤﻘﻖ ﺩﺭﺁﻣﺪ ﻫﻨﮕﺎﻡ‬
‫ﺩﺭﺁﻣﺪ ﺭﺍ ﺷﻨﺎﺳﺎﻳﻲ ﻭ ﺛﺛﺒﺖ‬
‫ﻓﻓﺮﻭﺵ ﻛﺎﻻ ﻳﺎ ﺧﺪﻣﺖ ﻣﺆﺳﺴﻪ ﺁ‬
‫ﻣﻲﻧﻤﺎﻳﺪ‪ ،‬ﻭﻟﻲ ﺍﺳﺘﺜﻨ ﹰﺎ ﺑﺮﺍي ﻣﻘﺎﺻﺪ ﺧﺎﺹ ﻣﺎﻟﻴﺎﺗﻲ ﺷﻨﺎﺳﺎﻳﻲ‬
‫ﺩﺭﺁﻣﺪ ﻣﻮﻛﻮﻝ ﺑﻪ ﻭﺻﻮﻝ ﺍﻗﺴﺎﻁ ﻣﻲﮔﺮﺩﺩ‪.‬‬ ‫ﺁ‬
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‫ﻖ ﺩﺭﺁﻣﺪ‬
‫ﺍﺻﻞ ﺗﺤﻘﻖ‬
‫ﻢ ﺣﺴﺎﺑﺪﺍﺭي ﺍﺳﺘﺜﻨﺎﺀ ﺩﺭ ﻞ‬
‫ﻮﻝ ﻭ ﻣﻔﺎﻫﻴﻢ‬
‫ﺍﺻﻮﻝ‬
‫ﺭﻭﺵ ﻓﺮﻭﺷﻲ ﺍﺳﻘﺎﻃﻲ‪:‬‬

‫ﺩﺭ ﺍﻳﻨﺤﺎﻟﺖ ﺳﻮﺩ ﻧﺎﻭﻳﮋﻩ ﺣﺎﺻﻞ ﺍﺯ ﺍﻗﺴﺎﻁ ﻭﺻﻮﻝ ﺷﺪﻩ‬
‫ﺷﻨﺎﺳﺎﻳﻲﺷﺪﻩ ﻭ ﺳﭙﺲ ﺑﺎ ﻛﺴﺮ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﺁﻥ ﺳﻮﺩ‬
‫ﺷﻮﺩ‪..‬‬
‫ﺧﺎﻟﺺ ﻓﻌﺎﻟﻴﺖﻫﺎ ﺣﺎﺻﻞ ﻣﻲﺷﻮﺩ‬
‫ﺑﻪ ﻣﺜﺎﻝ ﺍﺳﻼﻳﺪ ﺑﻌﺪ ﺗﻮﺟﻪ ﻓﺮﻣﺎﺋﻴﺪ‪.‬‬
‫‪98-274‬‬
‫ﻓﺮﻭﺵ ﺍﺳﻘﺎﻃﻲ‬
‫ﻣﺴﺌﻠﻪ ‪ -7-2‬ﻓﺮﻭﺷﮕﺎﻩ ﻟﻮﺍﺯﻡ ﻣﻨﺰﻝ ﻛﺎﺷﺎﻧﻪ ﺩﺭ ﺗﺎﺭﻳﺦ ‪1/9/70‬‬

‫ﺷﺪﻩ ﺁﻥ‬
‫ﻥ‬ ‫ﺗﻤﺎﻡ ﺪ‬
‫ي ﻡ‬ ‫ﺑﻬﺎي‬
‫ﻲ ﺭﺭﺍ ﻛﻪ ﺑﻬ‬
‫ﺗﻠﻮﻳﺰﻳﻮﻥ ﺭﺭﻧﮕﻲ‬
‫ﻳﻚ ﺩﺳﺘﮕﺎﻩ ﻮﻳﺰﻳﻮﻥ‬
‫‪ 560.000‬ﺭﻳﺎﻝ ﺑﻮﺩﻩ ﺑﻪ ﻗﻴﻤﺖ ‪ 800.000‬ﺭﻳﺎﻝ ﺑﻪ ﺍﻗﺴﺎﻁ‬
‫ﺖ‪.‬‬
‫ﻓﺮﻭﺧﺘﻪ ﺍﺳﺖ‬‫ﻣﺴﺎﻭي ‪ 10‬ﻣﺎﻫﻪ ﺮﻭ‬
‫ﻭي‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ‪:‬‬
‫ﺗﻌﻴﻴﻦ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺳﺎﻝﻫﺎي ‪ 70‬ﻭ ‪ 71‬ﻓﺮﻭﺷﮕﺎﻩ ﻛﺎﺷﺎﻧﻪ‬
‫‪99-274‬‬
‫ﺑﻬﺎي ﺗﻤﺎﻡ ﺷﺪﻩ – ﻓﺮﻭﺵ = ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬
‫‪240.000 = 800.000 – 560.000‬‬
‫‪ = 800.000 ÷ 240.000 = 30/0‬ﻧﺴﺒﺖ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬

‫‪* 80.000‬‬
‫‪80 000 = 320.000‬‬
‫ﻗﺴﻂ ‪320 000‬‬
‫ﺍﻗﺴﺎﻁ ﻭﺻﻮﻟﻲ ﺳﺎﻝ ‪ 4 70‬ﻗ ﻂ‬
‫ﺍﻗ ﺎﻁ‬
‫‪4‬‬
‫‪6 * 80.000‬‬
‫‪80 000 = 480.000‬‬
‫ﻗﺴﻂ ‪480 000‬‬
‫ﺳﺎﻝ ‪ 6 71‬ﻗ ﻂ‬
‫ﻭﺻﻮﻟﻲ ﺎﻝ‬
‫ﻟ‬ ‫ﺍﻗﺴﺎﻁ‬
‫ﺍﻗ ﺎﻁ‬
‫‪100-274‬‬
‫ﺍﺳﻘﺎﻃﻲ‬
‫ﻓﺮﻭﺵ ﺍ ﻘﺎﻃ‬
‫ﻓ ﻭﺵ‬
‫ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬ ‫ﺑﺎﺯﻳﺎﻓﺖ ﺑﻬﺎي ﺗﻤﺎﻡﺷﺪﻩ‬ ‫ﺍﻗﺴﺎﻁ ﻭﺻﻮﻝﺷﺪﻩ‬ ‫ﺳﺎﻝ‬
‫‪96.000‬‬ ‫‪224.000‬‬ ‫‪320.000‬‬ ‫‪70‬‬
‫‪144.000‬‬ ‫‪336.000‬‬ ‫‪480.000‬‬ ‫‪71‬‬
‫‪240.000‬‬ ‫‪560.000‬‬ ‫‪800.000‬‬ ‫ﺟﻤﻊ‬
‫‪101-274‬‬
‫ﻫﻤﺎﻧﮕﻮﻧﻪ ﻛﻪ ﻣﻼﺣﻈﻪ ﻧﻤﻮﺩﻳﺪ ﺩﺭ ﺣﺎﻟﺖ ﻋﺎﺩي‪ ،‬ﻓﺮﻭﺵ‬
‫‪ 800.000‬ﺭﻳﺎﻝ ﺩﺭ ﺳﺎﻝ ‪ 70‬ﺍﮔﺮ ﺑﺮﺍي ﻫﻤﺎﻥ ﺳﺎﻝ ﺷﻨﺎﺳﺎﻳﻲ‬
‫ﺷﻨﺎﺳﺎﻳﻲ‬
‫‪ 240.000‬ﺭﻳﺎﻝ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺷﻨﺎﺳﺎﻳ‬
‫ﺷﻮﺩ ﻻﺟﺮﻡ ﻣﺒﻠﻎ ‪240 000‬‬
‫ﺧﻮﺍﻫﺪ ﺷﺪ ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺍﮔﺮ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺑﺮ ﻣﺒﻨﺎي ﺍﻗﺴﺎﻁ‬
‫‪ 144.000‬ﺭﻳﺎﻝ ﺗﻘﺴﻴﻢ‬
‫‪ 96.000‬ﺭﻳﺎﻝ ﻭ ‪144 000‬‬
‫ﺑﺎﺷﺪ‪ ،‬ﺑﻪ ﺩﻭ ﺑﺨﺶ ‪96 000‬‬
‫ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬
‫• ﻃﺒﻖ ﻗﺎﻧﻮﻥ ﺍﻳﻦ ﺭﻭﺵ ﺩﺭ ﺍﻳﺮﺍﻥ ﻣﺠﺎﺯ ﻧﻴﺴﺖ‪.‬‬
‫‪102-274‬‬
‫ﺗﺤﻘﻖ ﺩﺭﺁﻣﺪ‬
‫ﺍﺻﻞ ﻖ‬‫ﻣﻔﺎﻫﻴﻢ ﺣﺴﺎﺑﺪﺍﺭي ﺍﺳﺘﺜﻨﺎﺀ ﺩﺭ ﻞ‬
‫ﻢ‬ ‫ﺍﺻﻮﻝ ﻭ‬
‫ﻮﻝ‬
‫ﺩﺭ ﺻﺪ ﺗﮑﻤﻴﻞ ﭘﻴﻤﺎﻥ‪:‬‬

‫ﻣﺎﻟﻲ‬
‫ﺩﺭ ﻣﻮﺍﺭﺩي ﻓﺮﺁﻳﻨﺪ ﻛﺴﺐ ﺳﻮﺩ ﺑﻴﺶ ﺍﺯ ﻳﻚ ﺳﺎﻝ ﻣﺎﻟ‬
‫ﺑﻪ ﻃﻮﻝ ﻣﻲﺍﻧﺠﺎﻣﺪ‪ .‬ﺑﺮ ﺍﻳﻦ ﺍﺳﺎﺱ ﺷﻨﺎﺳﺎﻳﻲ ﺩﺭﺁﻣﺪ‬
‫ﺑﺎﻳﺴﺘﻲ ﺻﻮﺭﺕ ﮔﻴﺮﺩ؟‬
‫ﺯﻣﺎﻧﻲ ﺑﺎﻳﺴﺘ‬
‫ﭼﻪ ﺯﻣﺎﻧ‬
‫ﭘﺎﻳﺎﻥ ﭘﺮﻭﮊﻩ؟ ﻭ ﻳﺎ ﻫﺮ ﺳﺎﻝ ﺑﺮ ﺍﺳﺎﺱ ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ‬
‫ﭘ ﻭﮊﻩ؟‬
‫ﭘﺮﻭﮊﻩ؟‬
‫ﺑﺴﺘﮕﻲ ﺑﻪ ﺁﻥ ﺩﺍﺭﺩ ﻛﻪ ﺁﻳﺎ ﺩﺭﺁﻣﺪ ﭘﻴﻤﺎﻥ ﻗﺎﺑﻞ ﺑﺮﺁﻭﺭﺩ‬
‫ﺑﺎﺷﺪ ﻳﺎ ﻧﺒﺎﺷﺪ‪.‬‬
‫‪103-274‬‬
‫ﭘﻴﻤﺎﻥ‬
‫ﻥ‬ ‫ﻴﻞ ﭘﻴ‬
‫ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ‬
‫ﺭﻭﺵ ﺭ‬
‫• ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺩﺭﺁﻣﺪ ﭘﻴﻤﺎﻥ ﺩﺭ ﻫﺮ ﺳﺎﻝ ﻣﺎﻟﻲ ﺑﻪ ﻧﺤﻮ‬

‫ﻣﻌﻘﻮﻟﻲ ﻗﺎﺑﻞ ﺑﺮﺁﻭﺭﺩ ﻧﺒﺎﺷﺪ‪) ،‬ﺭﻭﺵ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ(‬
‫ﻫﺰﻳﻨﻪﻫﺎي ﭘﺮﻭﮊﻩ ﺩﺭ ﺣﺴﺎﺑﻲ ﺑﻪ ﻧﺎﻡ‪:‬‬
‫»ﺑﻬﺎي ﺗﻤﺎﻡﺷﺪﻩ ﭘﻴﻤﺎﻥ ﺩﺭ ﺩﺳﺖ ﺍﺟﺮﺍ« ﻛﻪ ﻳﻚ ﺣﺴﺎﺏ ﺩﺍﺭﺍﻳﻲ‬
‫ﺍﺳﺖ ﺛﺒﺖ ﻣﻲﺷﻮﺩ ﻭ ﺩﺭ ﺍﻧﺘﻬﺎي ﻛﺎﺭ ﻭ ﺗﺤﻮﻳﻞ ﭘﻴﻤﺎﻥ‪ ،‬ﺩﺍﺭﺍﻳﻲ‬
‫ﻣﺬﻛﻮﺭ ﺑﻪ ﻫﺰﻳﻨﻪ ﺗﺒﺪﻳﻞ ﻭ ﺩﺭﺁﻣﺪ ﺣﺎﺻﻞ ﺷﻨﺎﺳﺎﻳﻲ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪104-274‬‬
‫ﺗﻜﻤﻴﻞ ﭘﻴ ﻥ‬
‫ﺩﺭﺻﺪ ﻴﻞ‬
‫ﺭﻭﺵ ﺭ‬
‫ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺩﺭﺁﻣﺪ ﭘﻴﻤﺎﻥ ﺩﺭ ﻫﺮ ﺳﺎﻝ ﻣﺎﻟﻲ ﺑﻪ ﻧﺤﻮ‬

‫ﻭﺵ ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ‬
‫ﻞ‬ ‫ﺑﺮﺁﻭﺭﺩ ﺑﺑﺎﺷﺪ‪) ،‬ﺭﻭﺵ‬
‫ﻗﺎﺑﻞ ﺑﺮ ﻭ‬
‫ﻲ ﺑﻞ‬ ‫ﻣﻌﻘﻮﻟﻲ‬
‫ﻮ‬
‫ﭘﻴﻤﺎﻥ(‬
‫ﺍﺟﺮﺍ‪::‬‬
‫ﺭﻭﺵ ﺍﺟﺮﺍ‬
‫‪105-274‬‬
‫ﺗﻜﻤﻴﻞ ﭘﻴ ﻥ‬
‫ﺩﺭﺻﺪ ﻴﻞ‬
‫ﺭﻭﺵ ﺭ‬
‫ﻲ ﻮ‬
‫ﺷﻮﺩ‬ ‫ﭘﻴﻤﺎﻥ ﺑﺮ ﻭ‬
‫ﺑﺮﺁﻭﺭﺩ ﻣﻲ‬ ‫ﻧﺎﺧﺎﻟﺺ ﭘﻴ‬
‫ﺺ‬ ‫ﺗﻤﺎﻡﺷﺪﻩ ﻭ ﻮ‬
‫ﺳﻮﺩ‬ ‫ﻗﻴﻤﺖ ﻡ‬ ‫ﻛﻞ ﻴ‬
‫‪ -1‬ﻞ‬
‫‪ -2‬ﺩﺭﺻﺪ ﻛﺎﺭ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺑﺪﺳﺖ ﻣﻲﺁﻳﺪ‬
‫ﻲ ﻳﻳﻜﺴﺎﻟﻪ(‬
‫ﻫﺎي ﻭﻭﺍﻗﻌﻲ‬
‫ﻫﺰﻳﻨﻪ ي‬
‫ﻡ ﺷﺪﻩ ÷ ﺰﻳ‬ ‫ﻗﻴﻤﺖ ﺗﻤﺎﻡ‬
‫)ﻴ ﺖ‬
‫‪ -3‬ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ ﺩﺭ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺿﺮﺏ ﻣﻲﺷﻮﺩ ﺗﺎ ﻧﺴﺒﺖ ﺳﻮﺩ‬
‫ﺁﻳﺪ‪.‬‬
‫ﻣﺮﺑﻮﻃﻪ ﺑﺑﺪﺳﺖ ﻳ‬
‫ﻝ ﺮﺑﻮ‬‫ﺳﺎﻝ‬
‫‪ -4‬ﺩﺭ ﺳﺎﻝ ﺁﺧﺮ‪ ،‬ﺑﺮﺁﻭﺭﺩي ﺍﻧﺠﺎﻡ ﻧﺸﺪﻩ ﻭ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺑﺎﻗﻲ ﻣﺎﻧﺪﻩ ﺑﻪ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻃﻮﺭ ﻛﺎﻣﻞ ﺷﻨﺎﺳﺎﻳﻲ ﻣﻲ ﻮ‬
‫ﻮ‬
‫ﺩﻗﺖ ﮐﻨﻴﺪ ﺩﺭ ﺍﻳﻦ ﺭﻭﺵ ﻣﺒﺎﻟﻎ ﺩﺭﻳﺎﻓﺘﻲ ﺍﺯ ﻛﺎﺭﻓﺮﻣﺎ ﻃﻲ ﺩﻭﺭﻩ‬
‫ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻧﻴﺴﺖ‪.‬‬
‫‪106-274‬‬
‫ﻞ ﭘﭘﻴﻤﺎﻥ – ﻣﺴﺌﻠﻪ )‪(7-3‬‬

‫ﺵ ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ‬
‫ﺭﻭﺵ‬
‫ﺷﺮﻛﺖ ﺳﺎﺧﺘﻤﺎﻧﻲ ﻓﺎﻡ ﺩﺷﺖ ﺩﺭ ﺍﻭﺍﻳﻞ ﺳﺎﻝ ‪ 1368‬ﭘﻴﻤﺎﻧﻲ ﺑﻪ ﻣﺒﻠﻎ ‪ 750.000.000‬ﺭﻳﺎﻝ‬

‫ﺑﺮﺍي ﺳﺎﺧﺖ ﻛﺎﻧﺎﻝ ﺁﺑﻴﺎﺭي ﺑﺎ ﻛﺎﺭﻓﺮﻣﺎ ﻣﻨﻌﻘﺪ ﻧﻤﻮﺩﻩ ﺍﺳﺖ ﺍﻃﻼﻋﺎﺕ ﺯﻳﺮ ﺩﺭ ﻣﻮﺭﺩ‬
‫ﭘﻴﻤﺎﻥ ﻣﺬﻛﻮﺭ ﺩﺭ ﺩﺳﺖ ﺍﺳﺖ‪:‬‬
‫ﺑﻬﺎي ﺗﻤﺎﻡﺷﺪﻩ ‪ 600.000.000‬ﺭﻳﺎﻝ ﺑﺮﺁﻭﺭﺩ ﺷﺪﻩ ﺍﺳﺖ‪.‬‬
‫ﻫﺰﻳﻨﻪ ﻭﺍﻗﻌﻲ ﺍﻧﺠﺎﻡ ﺷﺪﻩ‬ ‫ﺳﺎﻝ‬

‫‪180.000.000‬‬ ‫‪67‬‬
‫‪300.000.000‬‬ ‫‪68‬‬
‫‪117.100.000‬‬ ‫‪69‬‬
‫‪597.100.000‬‬ ‫ﺟﻤﻊ‬
‫ﻊ‬ ‫ﺟ‬
‫‪107-274‬‬
‫ﻣﺴﺌﻠﻪ )‪(7-3‬‬
‫ﺭﻭﺵ ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ – ﻠ‬
‫ﺵ‬
‫‪ -1‬ﺷﻨﺎﺳﺎﻳﻲ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺑﻪ ﺭﻭﺵ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ ﻓﺮﻡ ‪T‬‬
‫ﺍﺟﺮﺍ‬
‫ﺩﺭ ﺩﺳﺖ ﺟﺮ‬
‫ﭘﻴﻤﺎﻥ ﺭ‬
‫ﺗﻤﺎﻡﺷﺪﻩ ﭘﻴ ﻥ‬
‫ﻴﻗﻴﻤﺖ ﻡ‬
‫‪180.000.000‬‬ ‫)‪(67‬‬
‫‪300.000.000‬‬ ‫)‪(68‬‬
‫‪117.100.000‬‬ ‫)‪(69‬‬
‫‪597.100.000‬‬ ‫ﻣﺎﻧﺪﻩ‬
‫‪108-274‬‬
‫ﻞ ﭘﭘﻴﻤﺎﻥ‬
‫ﺵ ﺗﻜﻤﻴﻞ‬
‫ﺺ ﺑﻪ ﺭﻭﺵ‬
‫ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬
‫ﺷﻨﺎﺳﺎﻳﻲ ﻮ‬
‫ﻲ‬ ‫ﺭﻭﺵ‬
‫ﺵ‬
‫‪ -1‬ﺷﻨﺎﺳﺎﻳﻲ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺑﻪ ﺭﻭﺵ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ‬

‫‪597.100.000‬‬
‫‪.‬‬ ‫‪.‬‬ ‫ﻫﺰﻳﻨﻪ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ‬
‫ﻗﻴﻤﺖ ﺗﻤﺎﻡﺷﺪﻩ ﭘﻴﻤﺎﻥ ﺩﺭ ﺩﺳﺖ ﺍﺟﺮﺍ ‪597.100.000‬‬
‫ﺍﻧﺘﻘﺎﻝ ﻗﻴﻤﺖ ﺗﻤﺎﻡﺷﺪﻩ ﭘﻴﻤﺎﻥ ﺷﺮﮐﺖ ﻓﺎﻡ ﺩﺷﺖ ﺑﻪ ﻫﺰﻳﻨﻪ‬
‫ﻫﺰﻳﻨﻪﻫﺎي ﺗﻜﻤﻴﻞ – ﺩﺭﺁﻣﺪ ﭘﻴﻤﺎﻥ = ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬

‫‪ = 750.000.000 – 597.100.000‬ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺳﺎﻝ‬
‫‪69‬‬
‫‪ = 152.900.000‬ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺳﺎﻝ‬
‫‪69‬‬
‫‪109-274‬‬
‫ﻞ ﭘﭘﻴﻤﺎﻥ‬
‫ﺵ ﺗﻜﻤﻴﻞ‬
‫ﺺ ﺑﻪ ﺭﻭﺵ‬
‫ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬
‫ﻲ‬ ‫ﺭﻭﺵ‬
‫ﺵ‬
‫‪ -2‬ﺷﻨﺎﺳﺎﻳﻲ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﺑﻪ ﺭﻭﺵ ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ‪:‬‬

‫ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬ ‫ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ‬ ‫ﻫﺰﻳﻨﻪ ﻭﺍﻗﻌﻲ‬ ‫ﺳﺎﻝ‬
‫‪45.000.000‬‬ ‫‪30/0‬‬ ‫‪180.000.000‬‬ ‫‪67‬‬
‫‪75.000.000‬‬ ‫‪50/0‬‬ ‫‪300.000.000‬‬ ‫‪68‬‬
‫‪32.900.000‬‬ ‫ـــ‬ ‫‪117.100.000‬‬ ‫‪69‬‬
‫‪152.900.000‬‬ ‫‪597.100.000‬‬
‫‪110-274‬‬
‫ﻧﺘﻴﺠﻪ‬
‫ﺩﺭ ﻫﺮ ﺩﻭ ﺭﻭﺵ ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ ﻛﻞ ﺑﺎ ﻳﻜﺪﻳﮕﺮ ﺑﺮﺍﺑﺮ‬

‫ﺍﺳﺖ‬
‫ﺩﺭ ﺭﻭﺵ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ‪ ،‬ﻣﺠﻤﻮﻉ ﺳﻮﺩ ﺩﺭ ﺳﺎﻝ ﺁﺧﺮ‬
‫ﺷﻨﺎﺳﺎﻳﻲ ﺷﺪﻩ ﺍﺳﺖ‬
‫ﺩﺭ ﺭﻭﺵ ﺩﺭﺻﺪ ﺗﻜﻤﻴﻞ ﭘﻴﻤﺎﻥ‪ ،‬ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻣﻴﺰﺍﻥ‬
‫ﺷﻨﺎﺳﺎﻳﻲ‬
‫ﻧﺴﺒﻲ ﺷﻨﺎﺳﺎﻳ‬
‫ﭘﻴﺸﺮﻓﺖ ﭘﺮﻭﮊﻩ ﺳﻮﺩ ﺑﻪ ﺻﻮﺭﺕ ﻧﺴﺒ‬
‫‪111-274‬‬

‫‪Matching‬‬ ‫‪ -8‬ﺍﺻﻞ ﺗﻄﺎﺑﻖ ﻫﺰﻳﻨﻪ ﺑﺎ ﺩﺭﺁﻣﺪ‬
‫ﺑﻪ ﻣﻮﺟﺐ ﺍﻳﻦ ﺍﺻﻞ ﭼﻮﻥ ﺑﺮﺍي ﻛﺴﺐ ﺩﺭﺁﻣﺪ ﺩﺭ ﻳﻚ ﺩﻭﺭﻩ‬
‫ﺑﺎﻳﺪ‬
‫ﻲﺑ ﻳ‬‫ﺷﻮﺩ‪ ،‬ﻟﺬﺍ ﻣﻲ‬
‫ﻲ ﻮ‬‫ﻞ ﻣﻲ‬
‫ﻥ ﻣﺘﺤﻤﻞ‬‫ﺳﺎﺯﻣﺎﻥ‬
‫ﻳﻲ ﺭﺭﺍ ﺯ‬
‫ﻫﺰﻳﻨﻪﻫﺎﻳﻲ‬
‫ﻣﺎﻟﻲ‪ ،‬ﺰﻳ‬
‫ﻲ‬
‫ﻫﺰﻳﻨﻪﻫﺎي ﻫﺮ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺍﺯ ﺩﺭﺁﻣﺪﻫﺎي ﻫﻤﺎﻥ ﺩﻭﺭﻩ ﻛﺴﺮ‬
‫ﮔﺮﺩﺩ‪.‬‬
‫ﻼ ﺩﺭﺁﻣﺪ ﺣﺎﺻﻞ ﺍﺯ ﻓﺮﻭﺵ ﻛﺎﻻ(‬ ‫ﺩﺭ ﺑﺮﺧﻲ ﺍﺯ ﻣﻮﺍﺭﺩ )ﻣﺜ ﹰ‬
‫ﻫﺰﻳﻨﻪﻫﺎ )ﻗﻴﻤﺖ ﺗﻤﺎﻡﺷﺪﻩ ﻛﺎﻻي ﻓﺮﻭﺵ ﺭﻓﺘﻪ( ﻣﺴﺘﻘﻴﻤ ﹰﺎ ﻗﺎﺑﻞ‬
‫ﺷﻨﺎﺳﺎﻳﻲ ﺍﺍﺳﺖ‬
‫ﺷﺎ ﺎ‬
‫ﺩﺭ ﺑﺮﺧﻲ ﺍﺯ ﻣﻮﺍﺭﺩ ﻫﺰﻳﻨﻪﻫﺎ ﻣﺴﺘﻘﻴﻤﺎﹰ ﻗﺎﺑﻞ ﺷﻨﺎﺳﺎﻳﻲ ﻧﻴﺴﺘﻨﺪ‬
‫ﺳﻮﺯي(‬
‫)ﻫﺰﻳﻨﻪ ﺑﻴﻤﻪ ﺁﺗﺶ ﺯ‬
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‫‪Consistency‬‬
‫‪C‬‬ ‫‪i t‬‬ ‫‪ -9‬ﺍﺻﻞ ﺛﺒﺎﺕ ﺭﻭﻳﻪ )ﺭﻋﺎﻳﺖ ﻳﻜﻨﻮﺍﺧﺘﻲ(‬
‫ﻫﺮ ﺷﺨﺼﻴﺖ ﺣﺴﺎﺑﺪﺍﺭي ﻣﻠﺰﻡ ﺍﺳﺖ ﻳﻚ ﺭﻭﺵ ﺧﺎﺹ‬

‫ﺛﺒﺖ ﻭ‬
‫ﮔﻴﺮي‪ ،‬ﺒ‬
‫ﺍﻧﺪﺍﺯﻩ ﻴﺮي‬
‫ﺯ‬ ‫ﺷﻨﺎﺳﺎﻳﻲ‪،‬‬
‫ﻳﻲ‬ ‫ﺑﺮﺍي‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﺭﺭﺍ ﺑﺮ ي‬
‫ﺑ ﺭي‬
‫ﮔﺰﺍﺭﺵ ﺭﻭﻳﺪﺍﺩﻫﺎي ﻣﺎﻟﻲ ﺍﻧﺘﺨﺎﺏ ﻧﻤﺎﻳﺪ‪.‬‬
‫ﻣﺜﻼ ﺍﮔﺮ ﺑﺮﺍي ﻣﺤﺎﺳﺒﻪ ﺍﺳﺘﻬﻼﻙ ﺍﺯ ﺭﻭﺵ ﻣﺴﺘﻘﻴﻢ‬ ‫ﻣﺜﻼﹰ‬
‫ﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﻮﺩ ﺩﺭ ﺳﺎﻝ ﻫﺎي ﺑﻌﺪ ﻧﻴﺰ ﺍﺯ ﻫﻤﺎﻥ ﺭﻭﺵ‬
‫ﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﺎﻳﺪ‪.‬‬
‫‪113-274‬‬
‫ﻧﻜﺘﻪ‬
‫ﻥ ﺍﻃﻼﻋﺎﺕ‬ ‫ﻢﺷﺪﻥ‬ ‫ﻮﺟﺐ ﺮ‬
‫ﻓﺮﺍﻫﻢ‬ ‫ﻴﻴﺮ ﺭﻭﺵ ﻣﻮﺟﺐ‬
‫ﺍﻟﺒﺘﻪ ﺍﮔﺮﺮ ﺗﻐﻴﻴﺮ‬
‫ﺒ‬
‫ﻣﻔﻴﺪﺗﺮي ﺷﺪ‪ ،‬ﺑﻬﺘﺮ ﺍﺳﺖ ﺭﻭﺵ ﻣﺬﻛﻮﺭ ﺗﻐﻴﻴﺮ ﻳﺎﻓﺘﻪ ﻭ ﺍﮔﺮ‬
‫ﺁﺛﺎﺭ ﻗﺎﺑﻞ ﺗﻮﺟﻬﻲ )ﺭﻳﺎﻟﻲ( ﺑﻪ ﻭﺟﻮﺩ ﺁﻭﺭﺩ ﺁﻥ ﺭﺍ ﺩﺭ‬
‫ﮔﺰﺍﺭﺵﻫﺎ ﺍﺭﺍﺋﻪ ﻧﻤﺎﻳﺪ‪.‬‬
‫‪114-274‬‬
‫‪Discielosure‬‬ ‫‪ -10‬ﺍﺻﻞ ﺍﻓﺸﺎﺀ‬

‫ﻛﻠﻴﻪ ﺣﻘﺎﻳﻖ ﺑﺎ ﺍﻫﻤﻴﺖ ﻣﺮﺗﺒﻂ ﺑﺎ ﻭﺿﻌﻴﺖ ﻣﺎﻟﻲ ﻭ ﻧﺘﺎﻳﺞ‬
‫ﻋﻤﻠﻴﺎﺕ ﺑﺎﻳﺴﺘﻲ ﺩﺭ ﺻﻮﺭﺕﻫﺎ ﻭ ﮔﺰﺍﺭﺵﻫﺎي ﻣﺎﻟﻲ‬
‫ﮔﺮﺩﺩ‪..‬‬
‫ﺍﺭﺍﺋﻪ ﮔﺮﺩﺩ‬
‫ﺍﺻﻞ ﺍﻓﺸﺎﺀ ﻓﻘﻂ ﺍﻃﻼﻋﺎﺕ ﻛﻤﻲ ﻭ ﺭﻳﺎﻟﻲ ﻧﻴﺴﺖ ﺑﻠﻜﻪ‬
‫ﻭﻟﻲ ﺑﺎﺍﻫﻤﻴﺖ ﺭﺍ ﻫﻢ‬
‫ﺗﻮﺻﻴﻔﻲ ﻭﻟ‬
‫ﻏﻴﺮﻛﻤﻲ ﻭ ﺗﻮﺻﻴﻔ‬
‫ﺍﻃﻼﻋﺎﺕ ﻏﻴﺮﻛﻤ‬
‫ﺷﺎﻣﻞ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪115-274‬‬
‫ﻮﻝ‬
‫‪Materiality‬‬ ‫‪ -11‬ﺍﺻﻞ ﺍﻫﻤﻴﺖ‬
‫ﻣﺎﻟﻲ‬
‫ﻧﺴﺒﻲ ﻳﻚ ﻗﻠﻢ ﻳﺎ ﻳﻚ ﺭﻭﻳﺪﺍﺩ ﻣﺎﻟ‬
‫ﻣﻔﻬﻮﻡ ﺍﻫﻤﻴﺖ ﺑﻪ ﺍﻫﻤﻴﺖ ﻧﺴﺒ‬
‫ﺍﺷﺎﺭﻩ ﺩﺍﺭﺩ‪.‬‬
‫ﻧﺴﺒﻲ ﺍﻗﻼﻡ ﻭ ﺭﻭﻳﺪﺍﺩﻫﺎي‬
‫ﻫﺮ ﺣﺴﺎﺑﺪﺍﺭي ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﻫﻤﻴﺖ ﻧﺴﺒ‬
‫ﻣﺎﻟﻲ ﺭﻭﺵﻫﺎي ﻋﻠﻤﻲ ﻭ ﻣﺘﻨﺎﺳﺐ ﺣﺴﺎﺑﺪﺍﺭي ﺭﺍ ﺍﻧﺘﺨﺎﺏ‬
‫ﻣﻣﻲﻛﻨﺪ‪.‬‬
‫‪116-274‬‬
‫ﺍﺻﻮﻝ ﻭ ﻣﻔﺎﻫﻴﻢ ﺣﺴﺎﺑﺪﺍﺭي‪ -‬ﺍﺩﺍﻣﻪ ﺍﺻﻞ ﺍﻫﻤﻴﺖ‬
‫ﻼ‪:‬‬
‫ﻣﺜ ﹰ‬
‫ﻻﹰ ﺑﻴﺶ‬
‫ﻣﻌﻤﻮﻻ‬
‫ﺑﻪ ﻛﺎﺭﮔﻴﺮي ﻳﻚ ﺍﺳﺘﺎﻣﭗ ﻳﺎ ﻣﺪﺍﺩﺗﺮﺍﺵ ﻣﻌﻤﻮ‬
‫ﺍﺯ ﻳﻚ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺍﺳﺖ‪ ،‬ﻟﺬﺍ ﻣﻲﺗﻮﺍﻥ ﺁﻥ ﺭﺍ ﺑﻪ ﻋﻨﻮﺍﻥ‬
‫ﻳﻚ ﺩﺍﺭﺍﻳﻲ ﺷﻨﺎﺳﺎﻳﻲ ﻭ ﻃﻲ ﻋﻤﺮ ﻣﻔﻴﺪ ﺁﻥ‪ ,‬ﺍﺳﺘﻬﻼﻙ‬
‫ﺁﻥ ﺭﺍ ﻣﺤﺎﺳﺒﻪ ﻧﻤﻮﺩ ﻭﻟﻲ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﺻﻞ ﺍﻫﻤﻴﺖ‬
‫ﻫﺰﻳﻨﻪ‬
‫ﻋﻨﻮﺍﻥ ﻳﻳﻚ ﺰﻳ‬
‫ﻥ ﺭﺭﺍ ﺑﺑﻪ ﻮ ﻥ‬
‫ﻣﺠﺎﺯﻧﺪ ﺁﻥ‬
‫ﻥ ﻣﺠ ﺯ‬
‫ﺣﺴﺎﺑﺪﺍﺭﺍﻥ‬
‫ﺑ ﺭ‬ ‫ﻧﺴﺒﻲ‪،‬‬
‫ﺒﻲ‬
‫ﺗﻠﻘﻲ ﻧﻤﺎﻳﻨﺪ‪.‬‬
‫‪117-274‬‬

‫ﺍﺣﺘﻴﺎﻁ )ﻣﺤﺎﻓﻈﻪﻛﺎﺭي( ‪Conservatism‬‬ ‫‪ -12‬ﺍﺻﻞ ﺍﺣﺘ ﺎﻁ‬
‫‪ -‬ﺩﺭ ﻫﻨﮕﺎﻡ ﺍﺭﺯﺵﮔﺬﺍﺭي ﺩﺍﺭﺍﻳﻲﻫﺎ ﻭ ﺗﻌﻴﻴﻦ ﺳﻮﺩ ﺑﻪ‬
‫ﻛﺎﺭ ﻣﻲﺭﻭﺩ‪.‬‬
‫ﻛﺎ‬
‫‪ -‬ﻣﻌﻴﺎﺭ ﻗﻀﺎﻭﺕ ﺣﺴﺎﺑﺪﺍﺭﺍﻥ ﺩﺭ ﻣﻮﺍﻗﻊ ﺑﺮﺁﻭﺭﺩﻫﺎي‬
‫ﺗﺮﺩﻳﺪﺁﻣﻴﺰ ﺍﺳﺖ‪.‬‬
‫ﺁ‬
‫ﺑﺮﺁﻭﺭﺩي ﺍﺳﺖ ﻛﻪ‬ ‫ﻣﻮﺍﻗﻊ‪ ،‬ﺮ‬
‫ﺍﻳﻨﮕﻮﻧﻪ ﻮ ﻊ‬
‫‪ -‬ﻣﻌﻴﺎﺭ ﻗﻀﺎﻭﺕ ﺩﺭ ﻮ‬
‫ﺳﻮﺩ ﻳﺎ ﺍﺭﺯﺵﮔﺬﺍﺭي ﺩﺍﺭﺍﻳﻲﻫﺎ ﺑﻪ ﮔﻮﻧﻪﺍي ﺑﺎﺷﺪ ﻛﻪ‬
‫ﺷﻮﺩ‪.‬‬
‫ﺗﻌﻴﻴﻦ ﻮ‬
‫ﻛﻤﺘﺮ ﻴﻴﻦ‬
‫ﺮ‬ ‫ﺳﻮﺩ‬
‫ﻮ‬
‫‪118-274‬‬
‫ﺗﻀﺎﻣﻨﻲ (‬ ‫ﻫﺸﺘﻢ)ﺣﺴﺎﺑﺪﺍﺭي ﺷﺮﮐﺘﻬﺎي‬

‫ﻢ‬ ‫ﻓﺼﻞ‬
‫ﻞ‬

‫ﺷﺮﺍﻳﻂ ﺁﺁﻥ‬
‫ﺗﻀﺎﻣﻨﻲ ﻭ ﺷ ﺍ ﻂ‬ ‫ﺗﻌﺮﻳﻒ ﺷ ﮐ ﺎ‬
‫ﺷﺮﮐﺘﻬﺎي ﺗﻀﺎ‬ ‫ﺗ ﻒ‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﺷﺮﮐﺘﻬﺎي ﺗﻀﺎﻣﻨﻲ‬
‫ﻲ‬
‫‪‬ﺗﺸﮑﻴﻞ ﺷﺮﮐﺘﻬﺎي ﺗﻀﺎﻣﻨﻲ‬
‫‪ ‬ﺗﻘﺴﻴﻢ ﺳﻮﺩ‬
‫ﺷﺮﻳﮏ ﺟﺪﻳﺪ‬
‫‪ ‬ﻭﺭﻭﺩ ﺷ ﮏ‬
‫‪ ‬ﺧﺮﻭﺝ ﺷﺮﻳﮏ‬
‫‪ ‬ﺍﻧﺤﻼﻝ ﺷﺮﮐﺘﻬﺎي ﺗﻀﺎﻣﻨﻲ‬
‫‪119-274‬‬
‫ﺎﺕ‬ ‫ﻛﺖﻫﺎي ﺗﻀﺎﻣﻨﻨﻲ – ﻛﻠ‬

‫ﻛﻠﻴﺎﺕ‬ ‫ﺷﺷﺮﻛﺖ‬
‫ﻢ‬
‫ﺩﺭ ﺗﺤﺖ ﺍﺳﻢ‬ ‫ﺷﺮﻛﺘﻲ ﺍﺳﺖ ﻛﻪ ﺭ‬
‫ﻲ‪ ،‬ﺮ ﻲ‬ ‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‬ ‫ﺗﻌﺮﻳﻒ‪ :‬ﺮ‬‫ﺮﻳ‬
‫ﻣﺨﺼﻮﺻﻲ ﺑﺮﺍي ﺍﻣﻮﺭ ﺗﺠﺎﺭﺗﻲ ﺑﻴﻦ ﺩﻭ ﻳﺎ ﭼﻨﺪ ﻧﻔﺮ ﺑﺎ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﻴﻞ ﻲ‬
‫ﻲ ﺗﺸﻜﻴﻞ‬ ‫ﻣﺴﺌﻮﻟﻴﺖ ﺗﻀﺎﻣﻨﻲ‬
‫ﻮﻴ‬
‫ﻣﺴﺌﻮﻟﻴﺖ ﺗﻀﺎﻣﻨﻲ ‪ :‬ﻫﺮ ﻳﻚ ﺍﺯ ﺷﺮﻛﺎﺀ ﺩﺭ ﻣﻘﺎﺑﻞ ﻛﻠﻴﻪ‬
‫ﺑﺪﻫﻲﻫﺎي ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‪ ،‬ﻣﺴﺌﻮﻝ ﺍﺳﺖ ﻭ ﺍﻳﻦ ﻣﺴﺌﻮﻟﻴﺖ‬
‫ﻣﺤﺪﻭﺩ ﺑﻪ ﺳﻬﻢ ﺷﺮﻛﻪ ﺁﻧﻬﺎ ﻧﻴﺴﺖ‪.‬‬
‫ﺎﻳﻪ‬
‫ﺳﺮﻣﺎﻳﻪ‬ ‫ﺧﻮﺩ‪،‬‬
‫ﺍﻟﺸﺮﻛﻪ ﺧ ﺩ‬
‫ﺰﺍﻥ ﺳﻬﻢﺍﻟﺸ ﻛﻪ‬
‫ﺷﺮﻛﺎﺀ‪ ،‬ﺑﻪ ﻣﻴﺰﺍﻥ‬
‫ﻫﺮ ﻳﻚ ﺍﺯ ﺷ ﻛﺎﺀ‬ ‫ﻫ‬
‫ﺷﺮﻛﺖ ﺭﺍ ﺗﺄﻣﻴﻦ ﻣﻲﻛﻨﺪ‪ .‬ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺧﻮﺍﻩ ﻧﻘﺪ ﻭ ﺧﻮﺍﻩ‬
‫ﺷﺪﻩ ﺎﺷﺪ‬
‫ﺗﺴﻠﻴﻢ ﺷﺪ‬
‫ﺗﻘﺪﻳﻢ ﻭ ﺗ ﻠ‬
‫ﺪ ﺗﻘﺪ‬
‫ﺍﻝ ﺎﺑﺎﻳﺪ‬
‫ﺍﺍﻣﻮﺍﻝ‬
‫‪120-274‬‬

‫ﺩﺍﺭﺍﻳﻲﻫﺎي ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‪ ،‬ﺩﺍﺭﺍﻳﻲ ﻣﺸﺘﺮﻙ ﺷﺮﻛﺎﺀ‬

‫ﺍﺳﺖ‬
‫ﺳﻬﻢ ﻫﺮ ﺷﺮﻳﻚ ﻫﻨﮕﺎﻡ ﺍﻧﺤﻼﻝ ﺷﺮﻛﺖ‪ ،‬ﺑﺮ ﺍﺳﺎﺱ‬
‫ﻣﺎﻧﺪﻩ ﺳﺮﻣﺎﻳﻪ ﻭي ﺗﻌﻴﻴﻦ ﻣﻲﺷﻮﺩ‬
‫ﺭﻭﺍﺑﻂ ﻣﺎﻟﻲ ﻭ ﺣﻘﻮﻗﻲ ﺑﻴﻦ ﺷﺮﻛﺎﺀ ﺑﻪ ﻣﻮﺟﺐ‬
‫ﺷﺮﻛﺘﻨﺎﻣﻪ ﻣﺸﺨﺺ ﻣﻣﻲﮔ ﺩﺩ‬
‫ﺷ ﻛﺘﻨﺎﻣﻪ‬
‫‪121-274‬‬

‫ﺍﻟﺸﺮﻛﻪ ﺁﻧﺎﻥ ﺍﺳﺖ‬
‫ﻧﺴﺒﺖ ﺳﻬﻢ ﺍﻟﺸ ﻛﻪ‬
‫ﻛﺎﺀ ﺑﻪ ﻧ ﺒﺖ‬
‫ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﺑﻴﻦ ﺷﺷﺮﻛﺎﺀ‬
‫ﺗﻘ ﻴﻢ‬
‫ﻣﮕﺮ ﺩﺭ ﺷﺮﻛﺘﻨﺎﻣﻪ ﺗﺮﺗﻴﺐ ﺩﻳﮕﺮي ﻣﻘﺮﺭ ﺷﺪﻩ ﺑﺎﺷﺪ‬
‫ﻧﺪﺍﺭﺩ‬
‫ﺍﻣﻜﺎﻥ ﻧ ﺍ‬
‫ﺷﺮﻛﺎ ﺍ ﻜﺎ‬
‫ﻛﻠﻴﻪ ﺷ ﻛﺎ‬
‫ﻣﻮﺍﻓﻘﺖ ﻛﻠ ﻪ‬
‫ﺷﺮﻳﻚ ﺟﺰ ﺎﺑﺎ ﺍﻓﻘ‬
‫ﺍﻧﺘﻘﺎﻝ ﺳﻬﻢ ﺷ ﻚ‬
‫ﺍﻧ ﻘﺎﻝ‬
‫ﺩﺭ ﺻﻮﺭﺕ ﻓﻮﺕ ﻳﺎ ﻣﺤﺠﻮﺭﻳﺖ ﻳﻜﻲ ﺍﺯ ﺷﺮﻛﺎ‪ ،‬ﺷﺮﻛﺖ ﺩﺭ‬
‫ﻣﻌﺮﺽ ﺍﻧﺤﻼﻝ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ )ﻣﮕﺮ ﺑﺎ ﺭﺿﺎﻳﺖ ﺳﺎﻳﺮ ﺷﺮﻛﺎﺀ‬
‫ﻭ ﻗﺎﺋﻢ ﻣﻘﺎﻡ ﺷﺮﻳﻚ ﻣﺘﻮﻓﻲ(‬
‫‪122-274‬‬
‫ﻞ‬ ‫ي ﺗﺸﻜ‬
‫ﺗﺸﻜﻴﻞ‬ ‫ﻛﺖﻫﺎي ﺗﻀﺎﻣﻨﻨﻲ – ﺎ ﺪﺍ‬
‫ﺣﺴﺎﺑﺪﺍﺭي‬ ‫ﺷﺷﺮﻛﺖ‬
‫ﺩﺭ ﺷﺮﻛﺖﻫﺎي ﺗﻀﺎﻣﻨﻲ ﺑﺮﺍي ﻫﺮ ﺷﺮﻳﻚ ﻳﻚ ﺣﺴﺎﺏ‬

‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺡ ﻲ‬ ‫ﻞ ﺍﻓﺘﺘﺎﺡ‬
‫ﺳﺮﻣﺎﻳﻪ ﺩﺭ ﺮ‬‫ﺮ‬
‫ﺑﺮﺍي ﻫﺮ ﺷﺮﻳﻚ ﻳﻚ ﺣﺴﺎﺏ ﺑﺮﺩﺍﺷﺖ ﺟﺪﺍﮔﺎﻧﻪ ﻧﻴﺰ‬
‫ﺍﻓﺘﺘﺎﺡ ﻣﻲﺷﻮﺩ‬
‫ﺍﮔﺮ ﭘﻴﻤﺎﻥ ﻭ ﭘﺪﺭﺍﻡ ﻫﺮ ﻳﻚ ﺑﺎ ﻭﺍﺭﻳﺰ ﻣﺒﻠﻎ ‪ 10‬ﻣﻴﻠﻴﻮﻥ‬
‫ﺭﻳﺎﻝ ﺑﻪ ﺣﺴﺎﺏ ﺑﺎﻧﻚ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺧﻮﺩ ﺭﺍ ﺍﻳﺠﺎﺩ‬
‫ﻧﻤﺎﻳﻨﺪ ﺛﺒﺖ ﺭﻭﻳﺪﺍﺩ ﻣﺎﻟﻲ ﺑﻪ ﺻﻮﺭﺕ ﺯﻳﺮ ﺍﺳﺖ‪.‬‬
‫‪123-274‬‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﺗﺸﻜ ﻞ‬
‫ﺗﺸﻜﻴﻞ‬ ‫ﺎ ﺪﺍ ي‬ ‫ﺗﻀﺎﻣﻨﻲ –‬
‫ﺷﺮﻛﺖﻫﺎي ﺗﻀﺎ ﻨ‬
‫ﺷ ﻛﺖ‬
‫ﺑﺎﻧﻚ ‪20.000.000‬‬
‫‪10.000.000‬‬
‫‪.‬‬ ‫‪.‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﭘﻴﻤﺎﻥ‬
‫ﺳﺮﻣﺎﻳﻪ ﭘﺪﺍﺭﻡ ‪10.000.000‬‬
‫ﺷﺮﻛﺎﺀ‬
‫ﺗﻮﺳﻂ ﺷ ﻛﺎ‬
‫ﻭﺍﺭﻳﺰ ﻭﺟﻪ ﺗ ﻂ‬‫ﮔﺬﺍﺭي ﻭ ﺍ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍ‬
‫ﺎ‬
‫‪124-274‬‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﺗﺸﻜ ﻞ‬
‫ﺗﺸﻜﻴﻞ‬ ‫ﺎ ﺪﺍ ي‬ ‫ﺗﻀﺎﻣﻨﻲ –‬
‫ﺷﺮﻛﺖﻫﺎي ﺗﻀﺎ ﻨ‬
‫ﺷ ﻛﺖ‬
‫ﺍﮔﺮ ﺷﺮﻛﺎﺀ ﺁﻭﺭﺩﻩ ﻏﻴﺮﻧﻘﺪي ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ ﺛﺒﺖ ﺗﺸﻜﻴﻞ‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﺧﻮﺍﻫﺪ ﺑﻮﺩ‪:‬‬
‫***‬ ‫ﺻﻨﺪﻭﻕ ‪ /‬ﺑﺎﻧﻚ‬
‫***‬ ‫ﻣﻮﺟﻮﺩي ﻛﺎﻻ‬
‫***‬ ‫ﺯﻣﻴﻦ‬
‫***‬ ‫ﺳﺎﺧﺘﻤﺎﻥ‬
‫***‬ ‫ﺣﺴﺎﺏﻫﺎي ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫***‬ ‫ﺳﺮﻣﺎﻳﻪ *‬
‫ﺎﻳﻪ‬
‫‪125-274‬‬
‫ي ﺗﺸﻜ ﻞ‬
‫ﺗﺸﻜﻴﻞ‬ ‫ﺗﻀﺎﻣﻨﻲ – ﺎ ﺪﺍ‬
‫ﺣﺴﺎﺑﺪﺍﺭي‬ ‫ﺷﺮﻛﺖﻫﺎي ﺗﻀﺎ ﻨ‬
‫ﺷ ﻛﺖ‬
‫ﻧﻜﺎﺕ ﻣﻮﺭﺩ ﺗﻮﺟﻪ‪:‬‬
‫ﻧﻜﺎ‬
‫• ﺍﺭﺯﺵ ﺩﺍﺭﺍﻳﻲﻫﺎﻳﻲ ﻛﻪ ﺗﻮﺳﻂ ﻫﺮ ﺷﺮﻳﻚ ﺁﻭﺭﺩﻩ ﻣﻲﺷﻮﺩ ﺑﻪ‬
‫ﺷﻮﺩ‪.‬‬‫ﺩﻓﺎﺗﺮ ﺛﺛﺒﺖ ﻣﻲﺷ‬
‫ﺷﺪﻩ ﺩﺭ ﻓﺎﺗ‬
‫ﺗﻮﺍﻓﻖ ﺷ‬
‫ﺷﺪﻩ ﻭ ﺗ ﺍﻓ‬
‫ﺗﻤﺎﻡ ﺷ‬
‫ﻗﻗﻴﻤﺖ ﺗ ﺎ‬
‫• ﺷﺮﻛﺎﺀ ﺑﺎ ﺗﻮﺍﻓﻖ ﻣﻲﺗﻮﺍﻧﻨﺪ ﻃﻠﺐﻫﺎ ﻭ ﺑﺪﻫﻲﻫﺎي ﺧﻮﺩ ﺭﺍ ﻧﻴﺰ‬
‫ﺑﻴﺎﻭﺭﻧﺪ‪.‬‬
‫ﺷﺮﻛﺖ ﺎ ﻧ‬‫ﺑﻪ ﺷ ﻛ‬
‫‪126-274‬‬
‫ي ﺗﺸﻜ ﻞ‬
‫ﺗﺸﻜﻴﻞ‬ ‫ﺗﻀﺎﻣﻨﻲ – ﺎ ﺪﺍ‬
‫ﺣﺴﺎﺑﺪﺍﺭي‬ ‫ﺷﺮﻛﺖﻫﺎي ﺗﻀﺎ ﻨ‬
‫ﺷ ﻛﺖ‬
‫ﺗﻮﺳﻂ ﻫﺮﺮﺷﺮﺮﻳﻚ ﻲ‬
‫ﻃﻲ‬ ‫ﻫﺎﻳﻲ ﻛﻪ ﻮ‬
‫ﺩﺍﺭﺍﻳﻲ ﻳﻲ‬
‫ﺳﺎﻳﺮ ﺭ ﻳﻲ‬
‫ﻭﺟﻮﻩ ﻧﻘﺪ ﻭ ﻳﺮ‬
‫ﻭﺟﻮ‬
‫ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺑﺮﺍي ﻣﺼﺎﺭﻑ ﺷﺨﺼﻲ ﺑﺮﺩﺍﺷﺖ ﻣﻲﺷﻮﺩ‪ ،‬ﺩﺭ‬
‫ﺑﺪﻫﻜﺎﺭ ﺣﺴﺎﺏ ﺑﺮﺩﺍﺷﺖ ﺧﻮﺩﺵ ﺛﺒﺖ ﻣﻲﮔﺮﺩﺩ‪.‬‬
‫ﻼ‪:‬‬
‫ﻣﺜ ﹰ‬
‫ﺑﺮﺩﺍﺷﺖ ﭘﻴﻤﺎﻥ ‪1000‬‬

‫‪1000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪127-274‬‬
‫ﺯﻳﺎﻥ‬
‫ﻥ‬ ‫ﺳﻮﺩ ﻭ ﺯﻳ‬ ‫ﻲ – ﻮﺭ‬
‫ﺻﻮﺭﺕ ﻮ‬ ‫ﻫﺎي ﺗﻀﺎﻣﻨﻲ‬
‫ﺷﺮﻛﺖ ي‬
‫ﺮ‬
‫ﻣﺎﻟﻲ‬
‫ﺳﺎﻝ ﺎﻟ‬
‫ﺍﻧﺘﻬﺎي ﺎﻝ‬
‫ﺪﻫﺎ ﻭ ﻫﺰﻳﻨﻪﻫﺎ ﺩﺩﺭ ﺍﻧﺘ ﺎ‬
‫ﺩﺭﺁﻣﺪﻫﺎ‬
‫ﺁﻣﻮﺧﺘﻴﻢ ﻛﻪ ﺩ ﺁ‬
‫ﻼﹰ ﺁ ﺧﺘ‬
‫• ﻗﻗﺒﻼ‬
‫ﺑﻪ ﺣﺴﺎﺏ ﺧﻼﺻﻪ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺑﺴﺘﻪ ﻣﻲﺷﻮﻧﺪ‬
‫ﻣﺎﻧﺪﻩ ﺎﺏ‬
‫ﺣﺴﺎﺏ‬ ‫ﺍﻗﺪﺍﻡ ﺎﻧﺪ‬
‫ﺍﻳﻦ ﺍﻗﺪﺍ‬
‫ﺗﻀﺎﻣﻨﻲ ﭘﭘﺲ ﺍﺯ ﺍﻳ‬
‫ﻫﺎي ﺗﻀﺎ ﻨ‬
‫ﺷﺮﻛﺖﻫﺎ‬
‫• ﺩﺩﺭ ﺷ ﻛﺖ‬
‫ﻣﺬﻛﻮﺭ ﺑﻪ ﺣﺴﺎﺏ ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﻣﻨﺘﻘﻞ ﻣﻲﺷﻮﺩ‬
‫ﻣﺮﺑﻮﻁ ﺑﻪ‬
‫ﺎﺕ ﺑ ﻁ‬‫ﻣﺤﺎﺳﺒﺎﺕ‬
‫ﺍﻧﺠﺎﻡ ﺤﺎ‬
‫ﺳﻮﺩ ﭘﭘﺲ ﺍﺯ ﺍﻧﺠﺎ‬
‫ﺗﻘﺴﻴﻢ ﺩ‬ ‫ﺣﺴﺎﺏ ﺗﻘ‬
‫ﻣﺎﻧﺪﻩ ﺣ ﺎﺏ‬
‫• ﺎﻧﺪ‬
‫ﺗﻌﻴﻴﻦ ﺳﻬﻢ ﻫﺮ ﺷﺮﻳﻚ ﺑﻪ ﺣﺴﺎﺏ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻛﺎﺀ ﻣﻨﺘﻘﻞ ﻣﻲﺷﻮﺩ‬
‫ﺳﺮﻣﺎﻳﻪ ﻭي‬
‫ﺎﻳﻪ‬ ‫ﺎﺏ‬
‫ﺣﺴﺎﺏ‬ ‫ﻧﻴﺰ ﺑﻪ ﺣ‬
‫ﺷﺮﻳﻚ ﻧ ﺰ‬
‫ﺑﺮﺩﺍﺷﺖ ﻫﻫﺮ ﺷ ﻳﻚ‬
‫ﺣﺴﺎﺏ ﺑ ﺩﺍﺷﺖ‬
‫ﻣﺎﻧﺪﻩ ﺣ ﺎﺏ‬
‫• ﺎﻧﺪ‬
‫ﻣﻨﺘﻘﻞ ﻣﻲﺷﻮﺩ‬
‫‪128-274‬‬
‫ﺯﻳﺎﻥ‬
‫ﺮ‬
‫ﺩﺍﺭﺍي‬
‫ﺍي‬ ‫ﻣﺎﻟﻲ ﺩﺍ‬
‫ﺍﻭﻝ ﺎﻟ‬
‫ﺳﺎﻝ ﺍ ﻝ‬
‫ﺍﻧﺘﻬﺎي ﺎﻝ‬
‫ﺷﺮﻳﻚ ﺩﺩﺭ ﺍﻧﺘ ﺎي‬
‫ﭘﻴﻤﺎﻥ ﻭ ﺷ ﻳﻚ‬
‫ﺷﺮﻛﺖ ﭘ ﺎﻥ‬
‫ﻣﺜﺎﻝ‪ :‬ﺷ ﻛﺖ‬
‫ﺜﺎﻝ‬
‫ﺣﺴﺎﺏ ﺧﻼﺻﻪ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺑﺎ ﻣﺎﻧﺪﻩ ‪ 3.000.000‬ﺭﻳﺎﻝ ﺍﺳﺖ‬
‫ﺳﻮﺩ‪.‬‬
‫ﻧﺴﺒﺘﻬﺎي ﺩ‬
‫ﺗﺴﺎﻭي ﻧ ﺘ ﺎ‬
‫ﺽﺗ ﺎ‬
‫ﻮﺩﺑﺎ ﻓﻓﺮﺽ‬‫ﺗﻘﺴﻴﻢ ﺳ ﺩ‬‫ﺛﺒﺖ ﺗﻘ‬
‫ﺍﺳﺖ ﺛ ﺖ‬
‫ﻣﻄﻠﻮﺏ ﺍ ﺖ‬
‫ﻄﻠ ﺏ‬
‫ﺧﻼﺻﻪ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ‪3.000.000‬‬
‫ﺳﻮﺩ ‪3 000 000‬‬
‫‪3.000.000‬‬ ‫ﺗﻘﺴﻴﻢ ﺩ‬ ‫ﺗﻘ‬
‫ﺗﻘﺴﻴﻢ ﺳﻮﺩ ‪3.000.000‬‬
‫ﭘﻴﻤﺎﻥ ‪1 500 000‬‬
‫‪1.500.000‬‬ ‫ﺎﻳﻪ ﭘ ﺎﻥ‬
‫ﺳﺮﻣﺎﻳﻪ‬
‫ﺳﺮﻣﺎﻳﻪ ﭘﺪﺭﺍﻡ ‪1.500.000‬‬
‫‪129-274‬‬
‫ﺯﻳﺎﻥ‬
‫ﺮ‬
‫ﺍﮔﺮ ﻣﺎﻧﺪﻩ ﺣﺴﺎﺏ ﺑﺮﺩﺍﺷﺖ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﭘﻴﻤﺎﻥ ﻭ‬

‫ﺭﻳﺎﻝ ﺑﺑﺎﺷﺪ‬
‫ﺐ ‪ 200.000‬ﻭ ‪ 300.000‬ﻝ‬ ‫ﺗﺮﺗﻴﺐ‬
‫ﺷﺮﻳﻚ ﺑﺑﻪ ﺮ‬
‫ﺮ‬
‫ﺧﻮﺍﻫﻴﻢ ﺩﺍﺷﺖ‬
‫‪200.000‬‬
‫‪.‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﭘﻴﻤﺎﻥ‬
‫ﺳﺮﻣﺎﻳﻪ ﭘﺪﺭﺍﻡ ‪300.000‬‬
‫ﭘﻴﻤﺎﻥ ‪200 000‬‬
‫‪200.000‬‬ ‫ﺑﺮﺩﺍﺷﺖ ﺎﻥ‬
‫ﺩﺍﺷ‬
‫ﺑﺮﺩﺍﺷﺖ ﭘﺪﺭﺍﻡ ‪300.000‬‬
‫‪130-274‬‬
‫ﻣﺘﻌﻠﻖ ﺑﺑﻪ ﺮ‬
‫ﻖ‬ ‫ﺳﻮﺩ‬ ‫ﺗﻀﺎﻣﻨﻲ – ﻴ‬
‫ﻣﺎﻫﻴﺖ ﻮ‬ ‫ﻲ‬ ‫ﻫﺎي‬
‫ﺮ‬
‫ﻋﻮﺍﻣﻞ ﺯﺯﻳﺮ‬
‫ﺷﺮﻛﺎﺀ ﺍﺯ ﺍ ﻞ‬
‫ﻳﻚ ﺍﺯ ﺷ ﻛﺎ‬
‫ﻫﺮ ﻚ‬ ‫ﺑﻪ ﻫ‬
‫ﻣﺘﻌﻠﻖ ﻪ‬
‫ﺳﻮﺩ ﺘ ﻠﻖ‬
‫ﻣﺎﻫﻴﺖ ﺩ‬
‫ﺎﻫ ﺖ‬
‫ﺗﺸﻜﻴﻞ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪ -1‬ﺑﺎﺑﺖ ﺟﺒﺮﺍﻥ ﺧﺪﻣﺎﺕ ﻓﺮﺩي ﻫﺮ ﺷﺮﻳﻚ‬
‫ﺷﺮﻳﻚ‬
‫ﺳﺮﻣﺎﻳﻪ ﻫﺮﺮ ﺮ‬
‫ﻦﺷﺪﻩ ﺑﻪ ﺮ‬ ‫ﺳﻮﺩ ﺗﻀﻤﻴﻦ‬
‫‪ -2‬ﺑﺎﺑﺖ ﻮ‬
‫‪ -3‬ﺑﺎﺑﺖ ﺟﺒﺮﺍﻥ ﺭﻳﺴﻚ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﻫﺮ ﺷﺮﻳﻚ‬
‫ﺻﻮﺭﺕ ﺭﻳﺰ ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﻣﻣﻲﺗﻮﺍﻧﺪ ﻫﺮ ﻳﻚ ﺍﺯ ﻋﻮﺍﻣﻞ‬
‫ﻓﻮﻕ ﻳﺎ ﻛﻠﻴﻪ ﻋﻮﺍﻣﻞ ﺭﺍ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ‪.‬‬
‫‪131-274‬‬
‫ﻖ ﺑﺑﻪ ﺮ‬
‫ﺳﻮﺩ ﻣﺘﻌﻠﻖ‬ ‫ﻲ– ﻴ‬
‫ﻣﺎﻫﻴﺖ ﻮ‬ ‫ﻫﺎي ﺗﻀﺎﻣﻨﻲ‬
‫ﺮ‬
‫ﻓﺮﺽ ﻛﻨﻴﺪ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﭘﻴﻤﺎﻥ ﻭ ﺷﺮﻳﻚ ﺩﺭ ﭘﺎﻳﺎﻥ ﺳﺎﻝ‬
‫‪ 3.000.000‬ﺭﻳﺎﻝ ﻣﺎﻧﺪﻩ ﺑﺴﺘﺎﻧﮑﺎﺭﺧﻼﺻﻪ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ‬
‫ﻣﺒﻠﻎ ‪3 000 000‬‬
‫ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ ‪:‬‬
‫‪ 200.000‬ﺭﻳﺎﻝ‬
‫‪ 300.000‬ﻭ ﭘﺪﺭﺍﻡ ‪200 000‬‬
‫‪ -‬ﺣﻖﺍﻟﺰﺣﻤﻪ ﭘﻴﻤﺎﻥ ‪300 000‬‬
‫‪ -‬ﻣﺎﻧﺪﻩ ﺣﺴﺎﺏ ﺳﺮﻣﺎﻳﻪ ﭘﻴﻤﺎﻥ ‪ 10.000.000‬ﻭ ﭘﺪﺭﺍﻡ‬
‫‪ 12.000.000‬ﻛﻪ ‪ %7‬ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﺑﻪ ﺁﻥ ﺗﻌﻠﻖ‬
‫‪12 000 000‬‬
‫ﻣﻲﮔﻴﺮﺩ‪.‬‬
‫‪ -‬ﻧﺴﺒﺖ ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﭘﻴﻤﺎﻥ ﻭ ﭘﺪﺭﺍﻡ ﻣﺴﺎﻭي ﺍﺳﺖ‪.‬‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ ﺗﻬﻴﻪ ﺻﻮﺭﺕ ﺭﻳﺰ ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ‬
‫‪132-274‬‬
‫ﺳﻮﺩ‬
‫ﺗﻘﺴﻴﻢ ﻮ‬
‫ﻢ‬ ‫ﺭﻳﺰ‬
‫ﺻﻮﺭﺕ ﺭ ﺰ‬
‫ﻮﺭ‬
‫ﺟﻤﻊ‬
‫ﻊ‬ ‫ﺟ‬ ‫ﭘﺪﺭﺍﻡﻡ‬
‫ﭘ ﺭ‬ ‫ﭘﻴﭘﻴﻤﺎﻥ‬
‫‪3.000.000‬‬ ‫ﺳﻮﺩ ﺧﺎﻟﺺ ﻗﺎﺑﻞ ﺗﻘﺴﻴﻢ‬
‫‪(500.000‬‬
‫)‪500 000‬‬ ‫‪200 000‬‬
‫‪200.000‬‬ ‫‪300 000‬‬
‫‪300.000‬‬ ‫ﺷﺮﻛﺎﺀ‬
‫ﺣﻖﺍﻟﺍﻟﺰﺣﻤﻪ ﺷ ﻛﺎ‬
‫ﺗﺨﺼﻴﺺ ﻖ‬‫ﺗﺨ‬
‫ﺳﻮﺩ ﭘﺲ ﺍﺯ ﺗﺨﺼﻴﺺ ﺣﻖﺍﻟﺰﺣﻤﻪ‬
‫‪2.500.000‬‬ ‫ﺗﻌﻠﻖ ﺳﻮﺩ ﺗﻌﻴﻴﻦﺷﺪﻩ‪:‬‬
‫‪700 000‬‬
‫‪700.000‬‬ ‫ﭘﻴﻤﺎﻥ )‪(10.000.000 * 7‬‬
‫)‪(1.540.000‬‬ ‫‪840.000‬‬ ‫ﭘﺪﺭﺍﻡ )‪(12.000.000 * 7/0‬‬
‫‪960.000‬‬
‫‪.‬‬ ‫ﻲﻣﺎﻧﺪﻩ‬
‫ﺳﻮﺩ ﺑﺑﺎﻗﻲ‬
‫ﻮ‬
‫‪960.000‬‬ ‫‪480.000 480.000‬‬ ‫ﺗﻘﺴﻴﻢ ﺑﻪ ﻧﺴﺒﺖ ﻣﻌﻴﻦ‬
‫)‪(0‬‬ ‫‪1.520.000 1.480.00‬‬

‫‪0‬‬
‫‪133-274‬‬
‫ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺗﻘﺴﻴﻢ ﺳﻮﺩ‬

‫ﺳﻮﺩ ‪3.000.000‬‬
‫ﻴﻢ‬
‫ﺳﻮﺩ ‪3.000.000‬‬
‫ﻴﻢ‬
‫ﺳﺮﻣﺎﻳﻪ ﭘﻴﻤﺎﻥ ‪1.480.000‬‬
‫ﻡ ‪1.520.000‬‬
‫ﭘﺪﺭﺍﻡ‬
‫ﺳﺮﻣﺎﻳﻪ ﭘ ﺭ‬
‫ﺮ ﻳ‬
‫‪134-274‬‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ – ﺧﺮﻭﺝ ﺷﺮﻳﻚ‬
‫ﺧﺮﻭﺝ ﺷﺮﻳﻚ ﺑﻪ ﻳﻜﻲ ﺍﺯ ﺩﻭ ﻃﺮﻭﻕ ﺯﻳﺮ ﺻﻮﺭﺕ ﻣﻲﮔﻴﺮﺩ‪:‬‬
‫‪ -1‬ﻭﺍﮔﺬﺍﺭي ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺑﻪ ﻳﻚ ﻭ ﻳﺎ ﭼﻨﺪ ﺷﺮﻳﻚ‬

‫ﺷﺮﻛﺖ‬
‫‪ -2‬ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳﻲﻫﺎي ﺷﺮﻛﺖ‬
‫‪135-274‬‬
‫ﺷﺮﮐﺎ‬
‫ﺩﻳﮕﺮ ﺮ‬
‫ﺍﻟﺸﺮﻛﻪ ﺑﺑﻪ ﻳ ﺮ‬
‫ﺳﻬﻢ ﺮ‬‫ﻭﺍﮔﺬﺍﺭي ﻬﻢ‬
‫ي‬ ‫ﻃﺮﻳﻖ ﻭ‬
‫ﺷﺮﻳﻚ ﺍﺯ ﺮﻳﻖ‬ ‫ﺗﻀﺎﻣﻨﻲ – ﺮﻭﺝ‬
‫ﺧﺮﻭﺝ ﺮﻳ‬ ‫ﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ‬
‫ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﻳﻜﻲ ﺍﺯ ﺷﺮﻛﺎﺀ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺧﻮﺩ ﺭﺍ ﺑﻪ‬

‫ﻲﻛﻨﺪ‪.‬‬‫ﺧﻮﺩﺷﺎﻥ ﻭﻭﺍﮔﺬﺍﺭ ﻣﻲ‬
‫ﻖ ﻮ‬ ‫ﺗﻮﺍﻓﻖ‬
‫ﻣﻮﺭﺩ ﻮ‬
‫ﻗﻴﻤﺖﻫﺎ ﻮ‬
‫ﺑﺮﺍي ﺍﻳﻦ ﻛﺎﺭ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ﺧﺎﺭﺝ ﺷﻮﻧﺪﻩ ﺑﺪﻫﻜﺎﺭ ﻭ‬
‫ﺷﺮﻛﺎﺀ ﺧﺮﻳﺪﺍﺭ ﺑﻪ‬
‫ﺻﻔﺮ ﻣﻲﺷﻮﺩ ﻭ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ﻳﺎ ﺷﺮﻛﺎ‬
‫ﻧﺴﺒﺖ ﻣﻮﺭﺩ ﺗﻮﺍﻓﻖ ﺑﺴﺘﺎﻧﻜﺎﺭ ﻣﻲﺷﻮﺩ‪.‬‬
‫ﺑﺴﺘﮕﻲ‬
‫ﺩﻗﺖ ﻛﻨﻴﺪ ﻗﻴﻤﺖ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺑﻪ ﺗﻮﺍﻓﻖ ﺷﺮﻛﺎﺀ ﺑﺴﺘﮕ‬
‫ﺩﺍﺭﺩ ﻭ ﻣﺴﺌﻠﻪﺍي ﺧﺼﻮﺻﻲ ﺍﺳﺖ‪.‬‬
‫‪136-274‬‬
‫ﺷﺮﮐﺎ‬
‫ﺩﻳﮕﺮﺮ ﺮ‬
‫ﺍﻟﺸﺮﻛﻪ ﺑﺑﻪ ﻳ‬
‫ﺳﻬﻢ ﺮ‬‫ﻭﺍﮔﺬﺍﺭي ﻬﻢ‬
‫ﺭي‬ ‫ﻃﺮﻳﻖ ﻭ‬
‫ﺍﺯ ﺮﻳﻖ‬
‫ﺷﺮﻳﻚ ﺯ‬
‫ﺧﺮﻭﺝ ﺮﻳ‬
‫ﺗﻀﺎﻣﻨﻲ – ﺮﻭﺝ‬
‫ﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ‬
‫ﺛﺒﺖ ﺩﻓﺘﺮﺭﻭﺯﻧﺎﻣﻪ ﺧﺮﻭﺝ ﺷﺮﻳﻚ‬

‫ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ )ﺧﺎﺭﺝ ﺷﻮﻧﺪﻩ( ***‬
‫***‬ ‫ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ‪A‬‬
‫***‬ ‫ﺷﺮﻳﻚ ‪B‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺷ ﻚ‬
‫ﺎ‬
‫ﺧﺮﻭﺝ ﻳﻚ ﺷﺮﻳﻚ ﻭ ﻭﺍﮔﺬﺍﺭي ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ‬
‫ﺑﻪ ﺩﻭ ﺷﺮﻳﻚ ﺩﻳﮕﺮ‬
‫‪137-274‬‬
‫ﺩﺍﺭﺍﻳﻲ‬
‫ﻳﻲ‬ ‫ﺖ ﺭ‬ ‫ﺩﺭﻳﺎﻓﺖ‬
‫ﺮﻳﻖ ﺭﻳ‬
‫ﺷﺮﻳﻚ ﺍﺯﺯ ﻃﺮﻳﻖ‬
‫ﺮﻭﺝ ﺮﻳ‬
‫ﺧﺮﻭﺝ‬ ‫ﻲ–‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‬
‫ﺮ ﺖ‬
‫ﺧﺮﻭﺝ ﺷﺮﻳﻚ ﺍﺯ ﻃﺮﻳﻖ ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳﻲ ﺑﻪ ﻳﻜﻲ ﺍﺯ‬

‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﻡ ﻲ‬ ‫ﺯﻳﺮ ﺍﻧﺠﺎﻡ‬
‫ﺻﻮﺭﺕﻫﺎي ﺮ‬ ‫ﻮ‬
‫‪ -1‬ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳﻲ ﻣﻌﺎﺩﻝ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺧﻮﺩ‬
‫ﺩﺍﺭﺍﻳﻲ ﺑﻴﺸﺘﺮ ﺍﺯ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺧﻮﺩ‬
‫‪ -2‬ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳ‬
‫‪ -3‬ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳﻲ ﻛﻤﺘﺮ ﺍﺯ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺧﻮﺩ‬
‫‪138-274‬‬
‫ﺩﺭﻳﺎﻓﺖ ﺭ ﻳﻲ‬
‫ﻃﺮﻳﻖ ﺭﻳ ﺖ‬
‫ﺮﻭﺝ‬ ‫ﺗﻀﺎﻣﻨﻲ –‬
‫ﺮ ﺖ‬
‫ﺣﺎﻟﺖ ﺍﻭﻝ‪ :‬ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳﻲ ﻣﻌﺎﺩﻝ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ‬
‫ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺷﺮﻳﻜﻲ ﻛﻪ ﺧﺎﺭﺝ ﻣﻲﺷﻮﺩ‬

‫ﺑﺴﺘﺎﻧﻜﺎﺭ ﻣﻣﻲﺷﻮﺩ‬
‫ﺩﺍﺭﺍﻳﻲ ﻣﺬﻛﻮﺭ ﻧﻴﺰ ﺑ ﺘﺎﻧﻜﺎﺭ‬
‫ﺎﺏ ﺩﺍﺭﺍﻳ‬
‫ﺣﺴﺎﺏ‬
‫ﺑﺪﻫﻜﺎﺭ ﻭ ﺣ‬
‫ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ )ﺧﺎﺭﺝ ﺷﻮﻧﺪﻩ( ***‬

‫***‬ ‫ﺻﻨﺪﻭﻕ‬
‫ﻭ‬
‫‪139-274‬‬
‫ﺩﺭﻳﺎﻓﺖ ﺭ ﻳﻲ‬
‫ﻃﺮﻳﻖ ﺭﻳ ﺖ‬
‫ﺮﻭﺝ‬ ‫ﺗﻀﺎﻣﻨﻲ –‬
‫ﺮ ﺖ‬
‫ﺳﻬﻢ ﺍﻟﺸ ﻛﻪ‬

‫ﺍﻟﺸﺮﻛﻪ‬ ‫ﺑﻴﺸﺘﺮ ﺍﺯ ﺳﻬ‬
‫ﺣﺎﻟﺖ ﺩﻭﻡ‪ :‬ﺩﺭﻳﺎﻓﺖ ﺑ ﺸﺘ‬
‫ﺩﺭ ﺣﺎﻟﺘﻲ ﻛﻪ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺳﻮﺩﺁﻭﺭي ﺧﻮﺑﻲ‬
‫ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ‬
‫ﺍﺿﺎﻓﻪ ﭘﺮﺩﺍﺧﺘﻲ ﺑﻪ ﺷﺮﻳﻜﻲ ﻛﻪ ﺧﺎﺭﺝ ﻣﻲﺷﻮﺩ‪ ،‬ﺑﻪ‬
‫ﻋﻨﻮﺍﻥ ﭘﺎﺩﺍﺵ ﺗﻠﻘﻲ ﺷﺪﻩ ﻭ ﻣﻮﺟﺐ ﻛﺎﻫﺶ‬
‫ﺷﻮﺩ‪.‬‬
‫ﺷﺮﻛﺎﺀ ﻣﻲﺷ ﺩ‬
‫ﺳﺎﻳﺮ ﺷ ﻛﺎ‬
‫ﺍﻟﺸﺮﻛﻪ ﺎ‬
‫ﺳﻬﻢﺍﻟﺸ ﻛﻪ‬
‫‪140-274‬‬
‫ﺧﺮﻭﺝ ﺷﺮﻳﻚ ﺍﺯ ﻃﺮﻳﻖ ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳﻲ‬ ‫ﻲ–‬

‫ﺮ‬
‫ﻣﺴﺌﻠﻪ ‪8-11‬‬
‫ﻣ ﺌﻠﻪ‬
‫ﺍﻟﺒﺮﺯ‪ ،‬ﺩﻧﺎ ﻭ ﺳﻬﻨﺪ ﺷﺮﻛﺎي ﻳﻚ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺑﻮﺩﻩ ﻭ ﺑﻪ‬
‫ﻣﺎﻧﺪﻩ ﺷ ﻛﺎ‬
‫ﺯﻳﺎﻥ ﺳﻬﻴﻢﺍﻧﺍﻧﺪ‪ .‬ﺎﻧ‬
‫ﺛﺛﺒﺖ ‪ 5 ،4‬ﻭ ‪ 1‬ﺩﺭ ﺳﻮﺩ ﻭ ﺯ ﺎ‬
‫ﺩﺭ ﺗﺎﺭﻳﺦ ‪ 1/5‬ﺑﻪ ﺗﺮﺗﻴﺐ ﺑﺮﺍﺑﺮ ﺑﺎ ‪،11.000.000‬‬
‫‪ 18.000.000‬ﻣﻲ ﺎﺷ‬
‫‪ 7.400.000‬ﻭ ‪18 000 000‬‬
‫‪7 400 000‬‬
‫ﺩﺭ ﺍﻳﻦ ﺗﺎﺭﻳﺦ ﺍﻟﺒﺮﺯ ﺑﺎ ﺩﺭﻳﺎﻓﺖ ﻣﺒﻠﻎ ‪ 5.000.000‬ﻧﻘﺪ ﻭ‬
‫‪ 9.000.000‬ﺭﻳﺎﻝ ﺳﻔﺘﻪ ﺍﺯ ﺷﺮﻛﺖ ﺧﺎﺭﺝ ﻣﻲﺷﻮﺩ‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ‪ ،‬ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫‪141-274‬‬
‫ﺧﺮﻭﺝ‬ ‫–‬ ‫ﺖ ﺗﻀﺎﻣﻨﻲ‬
‫ﺮ‬
‫ﺍﺿﺎﻓﻪ ﭘﺮﺩﺍﺧﺘﻲ ﺑﻪ ﺍﻟﺒﺮﺯ‬

‫‪14.000.000 – 11.000.000 = 3.000.000‬‬
‫ﭘﺮﺩﺍﺧﺘﻲ‬
‫ﻗﺪﻳﻤﻲ ﺍﺯ ﺍﺿﺎﻓﻪ ﺩﺍﺧﺘ‬
‫ﺷﺮﻛﺎﺀ ﻗﺪ‬
‫ﺳﻬﻢ ﺷ ﻛﺎ‬
‫‪3.000.000 ÷ 6 = 500.000‬‬
‫‪500.000 * 5 = 2.500.000‬‬
‫‪500.000‬‬
‫‪.‬‬ ‫‪* 1 = 500.000‬‬
‫‪.‬‬
‫‪142-274‬‬
‫ﺮ ﺖ‬
‫ﺭﻭﺯﻧﺎﻣﻪ‬
‫ﺎ‬ ‫ﺩﻓﺘﺮ‬
‫ﺛﺛﺒﺖ ﻓ‬
‫‪11.000.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺍﻟﺒﺮﺯ‬
‫‪2.500.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺩﻧﺎ‬
‫‪500.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺳﻬﻨﺪ‬
‫‪5.000.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫ﺍﺳﻨﺎﺩ ﭘﺮﺩﺍﺧﺘﻨﻲ ‪9 000 000‬‬
‫‪9.000.000‬‬
‫‪143-274‬‬
‫ﺮ ﺖ‬
‫ﺗﻐﻴﻴﺮﺍﺕ ﺩﻓﺘﺮ ﻛﻞ‬
‫ﺩﻧﺎ‬ ‫ﺳﻬﻨﺪ‬
‫ﺍﻟﺒﺮﺯ‬ ‫‪7.400.00 2.500.00‬‬ ‫‪500.00‬‬
‫‪8.000.00‬‬
‫‪11.000.000‬‬ ‫‪11.000.000‬‬ ‫‪0‬‬ ‫‪0‬‬
‫‪0‬‬
‫‪0‬‬
‫‪4.900.00‬‬ ‫‪17.500.0‬‬
‫‪0‬‬ ‫‪00‬‬
‫‪144-274‬‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ – ﻭﺭﻭﺩ ﺷﺮﻳﻚ‬
‫ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﺑﻪ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﻛﻪ ﺑﺎ ﻣﻮﺍﻓﻘﺖ ﻛﻠﻴﻪ‬

‫ﺷﺮﻛﺎﺀ ﺻﻮﺭﺕ ﻣﻲﮔﻴﺮﺩ‪ ،‬ﺑﻪ ﺩﻭ ﺻﻮﺭﺕ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ ‪:‬‬
‫‪ -1‬ﺧﺮﻳﺪ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﻳﻚ ﻳﺎ ﭼﻨﺪ ﺷﺮﻳﻚ ﻗﺪﻳﻤﻲ‬
‫‪ -2‬ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﻣﺴﺘﻘﻴﻢ ﺩﺭ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‬
‫‪145-274‬‬
‫ﻭﺭﻭﺩ ﺷﺮﻳﻚ‬ ‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ –‬
‫ﺣﺎﻟﺖ ﺍﻭﻝ‪ :‬ﺧﺮﻳﺪ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﻳﻚ ﻳﺎ ﭼﻨﺪ ﺷﺮﻳﻚ ﻗﺪﻳﻤﻲ‬
‫ﻫﻴﭻ ﺗﻐﻴﻴﺮ ﺩﺭ ﺩﺍﺭﺍﻳﻲﻫﺎ ﻭ ﺑﺪﻫﻲﻫﺎ ﺑﻪ ﻭﺟﻮﺩ ﻧﻤﻲﺁﻳﺪ‪،‬‬

‫ﻓﻘﻂ ﺩﺭ ﺳﺎﺧﺘﺎﺭ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﺮﻣﺎﻳﻪ‪ ،‬ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ‬
‫ﺟﺪﻳﺪ ﺟﺎﻳﮕﺰﻳﻦ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ﻳﺎ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪146-274‬‬
‫ﻭﺭﻭﺩ ﺷﺮﻳﻚ‬ ‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ –‬

‫ﻓﺮﺽ ﻛﻨﻴﺪ ﺩﺭ ﻣﺴﺄﻟﻪ ‪ ،8-11‬ﺍﻟﺒﺮﺯ ﺑﻪ ﺟﺎي ﺩﺭﻳﺎﻓﺖ‬
‫ﺩﺍﺭﺍﻳﻲ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺧﻮﺩ ﺭﺍ ﺑﻪ ﻓﺮﺩ ﺟﺪﻳﺪ ي ﺑﻪ ﻧﺎﻡ ﺩﻣﺎﻭﻧﺪ‬
‫ﺑﻔﺮﻭﺷﺪ‬
‫ﺩﺭ ﺍﻳﻨﺤﺎﻟﺖ ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‪:‬‬
‫‪11.000.00‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺍﻟﺒﺮﺯ‬

‫ﺳﺮﻣﺎﻳﻪ ﺩﻣﺎﻭﻧﺪ‬
‫‪11.000.000‬‬
‫‪147-274‬‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ – ﻭﺭﻭﺩ ﺷﺮﻳﻚ‬
‫ﻧﻜﺘﻪ‪ :‬ﺩﺍﻧﺸﺠﻮﻳﺎﻥ ﻣﺤﺘﺮﻡ ﺗﻮﺟﻪ ﺩﺍﺭﻧﺪ‬

‫ﻛﺎﻣﻼ‬
‫ﻣﺴﺄﻟﻪ ﻛﺎ ﻼﹰ‬
‫ﻚ ﺄﻟ‬ ‫ﻓﺮﻭﺵ ﻳﻚ‬
‫ﻛﻪ ﻗﻗﻴﻤﺖ ﻓ ﺵ‬ ‫ﻛ‬
‫ﺷﺨﺼﻲ ﺑﻮﺩﻩ ﻭ ﺩﺭ ﺩﻓﺎﺗﺮ ﺍﻧﻌﻜﺎﺳﻲ‬
‫ﻧﺪﺍﺭﺩ‪.‬‬
‫‪148-274‬‬
‫ﻣﺴﺘﻘﻴﻢ‬
‫ﻴﻢ‬ ‫ﮔﺬﺍﺭي‬
‫ﺳﺮﻣﺎﻳﻪ ﺭي‬
‫ﻃﺮﻳﻖ ﺮ ﻳ‬
‫ﺷﺮﻳﻚ ﺯ‬ ‫ﺗﻀﺎﻣﻨﻲ – ﻭﺭﻭ‬
‫ﻭﺭﻭﺩ ﺮﻳ‬ ‫ﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ ﺖ‬
‫ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﺑﺎ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﻣﺴﺘﻘﻴﻢ ﻭﺍﺭﺩ ﺷﺮﻛﺖ‬

‫ﭘﺲ‪:‬‬
‫ﺷﻮﺩ ﭘﺲ‬
‫ﻣﻲ ﻮ‬
‫ﻲ‬
‫ﺩﺍﺭﺍﻳﻲ ﺷﺮﻛﺖ )ﻧﻘﺪ ﻳﺎ ﻏﻴﺮﻧﻘﺪي( ﺍﻓﺰﺍﻳﺶ ﻣﻲﻳﺎﺑﺪ‬

‫ﻳﺎﺑﺪ‪.‬‬
‫ﺶ ﻣﻲ ﺎ‬
‫ﺍﻓﺰﺍﻳﺶ‬
‫ﺳﺮﻣﺎﻳﻪ ﻧﻧﻴﺰ ﺍﻓ ﺍ‬
‫ﺎ‬ ‫ﺻﺎﺣﺒﺎﻥ‬
‫ﺣﻘﻮﻕ ﺎ ﺎ‬
‫ﻘ ﻕ‬
‫‪149-274‬‬
‫ﻣﺴﺘﻘﻴﻢ‬
‫ﻴﻢ‬ ‫ﮔﺬﺍﺭي‬
‫ﺷﺮﻳﻚ ﺯ‬ ‫ﺗﻀﺎﻣﻨﻲ – ﻭﺭﻭ‬
‫ﻭﺭﻭﺩ ﺮﻳ‬ ‫ﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ ﺖ‬
‫ﺩﺭ ﻣﺴﺄﻟﻪ ‪ 8-11‬ﺍﮔﺮ ﺁﻗﺎي ﺩﻣﺎﻭﻧﺪ ﺑﺎ ﻭﺍﺭﻳﺰ‬

‫ﺷﺮﻛﺖ‬
‫ﺑﺎﻧﻜﻲ ﺮ‬
‫ﺣﺴﺎﺏ ﺑ ﻲ‬
‫ﺏ‬ ‫ﺭﻳﺎﻝ ﻭﻭﺟﻪ ﻧﻘﺪ ﺑﺑﻪ‬
‫‪ 10.000.000‬ﻝ‬
‫ﻭﺍﺭﺩ ﮔﺮﺩﺩ‬
‫ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫ﺑﺎﻧﻚ ‪10.000.000‬‬
‫ﺩﻣﺎﻭﻧﺪ ‪10 000 000‬‬
‫‪10.000.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺩ ﺎ ﻧﺪ‬
‫ﺎﻪ‬
‫ﺑﺪﻳﻬﻲ ﺍﺳﺖ ﻧﺤﻮﻩ ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﺑﺮ ﻣﺒﻨﺎي ﺷﺮﻛﺘﻨﺎﻣﻪ‬
‫ﺧﻮﺍﻫﺪ ﺑﻮﺩ‪.‬‬
‫‪150-274‬‬
‫ﺭي ﻣﺴﺘﻘﻴﻢ‬
‫ﻴﻢ‬ ‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي‬
‫ﺷﺮﻳﻚ ﺯ‬ ‫ﻲ – ﻭﺭﻭ‬
‫ﻭﺭﻭﺩ ﺮﻳ‬ ‫ﺗﻀﺎﻣﻨﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ‬
‫ﻚ ﺟﺪﻳﺪ ﺑﺎﺎ ﺗﺗﻮﺟﻪ ﺑﻪ‬

‫ﻞ ﻭﺭﻭﺩ ﺷﺷﺮﻳﻚ‬‫ﺩﺭ ﻋﻤﻞ‬
‫ﺷﺮﻛﺖ ﺣﺎﻟﺖﻫﺎي ﺧﺎﺻﻲ‬
‫ﻲ‬ ‫ﺳﻮﺩﺁﻭﺭي ﺮ‬‫ﺷﺮﺍﻳﻂ ﻮ‬ ‫ﺮ‬
‫ﻣﻲﻳﺎﺑﺪ ﻛﻪ ﻣﺒﻠﻎ ﺩﺍﺭﺍﻳﻲ ﻭﺍﺭﺩ ﺷﺪﻩ ﺑﻪ ﺷﺮﻛﺖ‬
‫ﺗﻮﺳﻂ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﺑﺎ ﻣﺒﻠﻎ ﻣﻨﻈﻮﺭ ﺑﻪ‬
‫ﺑﺴﺘﺎﻧﻜﺎﺭ ﺍﻳﺸﺎﻥ ﺑﺮﺍﺑﺮ ﻧﺨﻮﺍﻫﺪ ﺑﻮﺩ‪.‬‬
‫‪151-274‬‬
‫ﮔﺬﺍﺭي ﻣﺴﺘﻘﻴﻢ‬
‫ﻴﻢ‬ ‫ﺳﺮﻣﺎﻳﻪ ﺭي‬
‫ﺷﺮﻳﻚ ﺯ‬ ‫ﻲ – ﻭﺭﻭ‬
‫ﻭﺭﻭﺩ ﺮﻳ‬ ‫ﺗﻀﺎﻣﻨﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ‬
‫ﺭﻭﺵﻫﺎي ﻣﺘﻔﺎﻭﺕ ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫ﺩﺭ ﺣﺎﻟﺖ‬ ‫‪ -1‬ﺍﺧﺘﺼﺎﺻﻲ ﭘﺎﺩﺍﺵ ﺑﻪ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ‬

‫ﺳﻮﺩﺁﻭﺭي‬
‫ﺷﺮﮐﺖ‬ ‫ﻗﺪﻳﻤﻲ‬
‫ﺑﻪ ﺷ ﻛﺎ‬
‫ﺳﺮﻗﻔﻠﻲ ﻪ‬
‫ﺍﺧﺘﺼﺎﺹ ﻗﻔﻠ‬
‫‪ -2‬ﺍﺧﺘ ﺎ‬
‫‪ -3‬ﺍﺧﺘﺼﺎﺹ ﭘﺎﺩﺍﺵ ﺑﻪ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫‪152-274‬‬
‫ﺷﺮﻛﺖﻫﺎي ﺗﻀﺎﻣﻨﻲ – ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻭ ﺍﺧﺘﺼﺎﺻﻲ‬
‫ﭘﺎﺩﺍﺵ ﺑﻪ ﺷﺮﻳﻚ ﻗﺪﻳﻤﻲ‬
‫ﺩﺭ ﺣﺎﻟﺘﻲ ﻛﻪ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‪ ،‬ﻭﺿﻊ ﻣﻄﻠﻮﺏ ﻣﺎﻟﻲ‬

‫ﺷﺮﻳﻚ‬‫ﻭﺭﻭﺩ ﺮ‬
‫ﺑﺮﺍي ﻭ ﻭ‬
‫ﻗﺪﻳﻤﻲ‪ ،‬ﺑﺮ‬
‫ﻲ‬ ‫ﺷﺮﻛﺎﺀ‬
‫ﺩﺍﺷﺘﻪ ﺑﺑﺎﺷﺪ ﺮ‬
‫ﺟﺪﻳﺪ‪ ،‬ﻣﺒﻠﻐﻲ ﺑﻴﺶ ﺍﺯ ﺁﻧﭽﻪ ﻛﻪ ﺑﻪ ﺑﺴﺘﺎﻧﻜﺎﺭ ﺣﺴﺎﺏ‬
‫ﻲ ﻧﻤﺎﻳﻨﺪ‪،‬‬
‫ﺧﻮﺍﻫﺪ ﺷﺪ‪ ،‬ﻣﻄﺎﻟﺒﻪ ﻣﻲ‬‫ﻣﻨﻈﻮﺭ ﻮ‬
‫ﺳﺮﻣﺎﻳﻪ ﻭي ﻮ‬ ‫ﺮ‬
‫ﺍﻳﻦ ﻣﺎﺑﻪﺍﻟﺘﻔﺎﻭﺕ ﭘﺎﺩﺍﺵ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ ﺍﺳﺖ ﻭ ﺑﻪ‬
‫ﺳﺮﻣﺎﻳﻪ‬
‫ﺏ ﺮ‬ ‫ﺷﺮﻛﺘﻨﺎﻣﻪ ﺑﻪ ﺑﺴﺘﺎﻧﻜﺎﺭ ﺣﺴﺎﺏ‬
‫ﻣﻘﺮﺭ ﺩﺭ ﺮ‬
‫ﻧﺴﺒﺖ ﺮ‬
‫ﺁﻧﺎﻥ ﻣﻨﻈﻮﺭ ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬
‫‪153-274‬‬
‫ﻣﺴﺄﻟﻪ ﺷﻤﺎﺭﻩ ‪8-3‬‬

‫ﺍﻳﻤﺎﻥ ﻭ ﺳﺎﻣﺎﻥ ﺷﺮﻛﺎﺀ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﻫﺴﺘﻨﺪ ﻭ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ‬
‫‪ 3.000.000‬ﺭﻳﺎﻝ‬
‫‪ 1.600.000‬ﺭﻳﺎﻝ ﻭ ‪3 000 000‬‬
‫ﺗﺮﺗﻴﺐ ‪1 600 000‬‬
‫ﻫﺮ ﻳﻚ ﺑﻪ ﺗ ﺗ‬
‫ﻫ‬
‫ﺍﺳﺖ ﻭ ﺑﻪ ﻧﺴﺒﺖ ﻣﺴﺎﻭي ﺩﺭ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺳﻬﻴﻢﺍﻧﺪ‪ .‬ﺍﮔﺮ‬
‫‪ 2.900.000‬ﺭﻳﺎﻝ ﺑﻪ ﺻﻨﺪﻭﻕ‬
‫ﻣﺒﻠﻎ ‪2 900 000‬‬
‫ﭘﺮﺩﺍﺧﺖ ﻣ ﻠﻎ‬
‫ﺍﺷﻜﺎﻥ ﺑﺎ ﭘ ﺩﺍﺧﺖ‬
‫ﺷﺮﻛﺖ ﻭﺍﺭﺩ ﺷﺮﻛﺖ ﺷﺪﻩ ﻭ ﻳﻚ ﺳﻮﻡ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻛﺖ ﺭﺍ‬
‫ﺳﻬﻴﻢ ﺷﻮﺩ‪.‬‬
‫ﻧﻴﺰﺳﻬ‬
‫ﻣﺎﻟﻚ ﺷﻮﺩ ﻭ ﺩﺭ ﻳﻚ ﺳﻮﻡ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﻧ ﺰ‬
‫‪ -1‬ﻣﺤﺎﺳﺒﻪ ﭘﺎﺩﺍﺵ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ ﺩﺭ ﺍﺛﺮ ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫‪ -2‬ﺛﺒﺖ ﭘﺎﺩﺍﺵ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺷﺮﻳﻚ‬
‫‪154-274‬‬
‫ﭘﺎﺩﺍﺵ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ‬
‫‪4 600 000‬‬
‫‪4.600.000‬‬ ‫ﻗﺪﻳﻤﻲ ﻛﺎ‬
‫ﺷﺮﻛﺎﺀ ﻗﻗﺪﻳﻤﻲ‬ ‫ﺷﺮﻳﻚ ﺎ‬
‫ﺳﺮﻣﺎﻳﻪ‬ ‫ﺑﻪ ﺎ ﺎ‬
‫ﺻﺎﺣﺒﺎﻥ‬ ‫ﻕ‬ ‫ﭘﺎﺩﺍﺵ‬
‫ﺣﻘﻮﻕ‬
‫ﻘ‬
‫ﺭﻳﺎﻝ‬
‫‪2 900 000‬‬
‫‪2.900.000‬‬ ‫ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﺷ ﻳﻚ‬
‫ﺳ ﻣﺎﻳﻪ‬
‫ﺭﻳﺎﻝ‬
‫‪7.500.000‬‬ ‫ﺷﺮﻳﻚ‬
‫ﻭﺭﻭﺩ ﺮﻳ‬
‫ﺳﺮﻣﺎﻳﻪ ﭘﺲ ﺍﺯﺯ ﻭﺭﻭ‬
‫ﺻﺎﺣﺒﺎﻥ ﺮ ﻳ‬
‫ﺒ‬ ‫ﺣﻘﻮﻕ‬
‫ﻮ‬
‫‪÷ 3 = 2.500.000‬‬ ‫ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﺳﻌﻴﺪ‬

‫‪7 500 000‬‬
‫‪7.500.000‬‬
‫‪– 2.500.000‬‬
‫‪2 500 000 = 400.000‬‬
‫‪400 000‬‬ ‫ﻗﺪﻳﻤﻲ‬
‫ﭘﺎﺩﺍﺵ ﺷ ﻛﺎ‬
‫ﺎ ﺍﺵ‬
‫‪2.900.000‬‬
‫‪÷ 2 = 200.000‬‬ ‫ﭘﺎﺩﺍﺵ ﻫﺮ ﺷﺮﻳﻚ ﻗﺪﻳﻤﻲ‬

‫ﺩﺍﻧﺸﮕﺎﻩ ﭘﻴﺎﻡ ﻧﻮﺭ‬ ‫‪400.000‬ﻣﺤﻤﺪ ﺟﻮﺍﺩ ﺣﻀﻮﺭي ﻋﻀﻮ ﻫﻴﺎﺕ ﻋﻠﻤﻲ ﻣﺮﮐﺰ ﺩﻟﻴﺠﺎﻥ ‪.‬‬
‫ﺗﻬﻴﻪ ﮐﻨﻨﺪﻩ ‪ :‬ﺩﮐﺘﺮ‬
‫‪155-274‬‬
‫ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫ﺻﻨﺪﻭﻕ ‪2.900.000‬‬
‫ﻥ ‪2.500.000‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺍﺷﻜﺎﻥ‬
‫ﺮ ﻳ‬
‫ﺳﺮﻣﺎﻳﻪ ﺍﻳﻤﺎﻥ ‪200.000‬‬
‫ﻥ ‪200.000‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺳﺎﻣﺎﻥ‬
‫ﺮ ﻳ‬
‫ﻭﺭﻭﺩ ﺍﺷﻜﺎﻥ ﺑﻪ ﺷﺮﻛﺖ ﻭ ﺗﺨﺼﻴﺺ ﭘﺎﺩﺍﺵ ﺑﻪ ﺷﺮﮐﺎﺀ ﻗﺪﻳﻤﻲ‬
‫‪156-274‬‬
‫‪ -‬ﻫﻤﺎﻧﮕﻮﻧﻪ ﻛﻪ ﻣﻼﺣﻈﻪ ﺷﺪ ﺩﺭ ﺍﺑﺘﺪﺍ ﻣﺠﻤﻮﻉ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ‬

‫ﺳﺮﻣﺎﻳﻪ ﭘﺲ ﺍﺯ ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪ -‬ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻧﺴﺒﺘﻲ ﺍﺯ ﺍﻳﻦ ﻣﺒﻠﻎ ﺭﺍ ﺑﻪ ﺧﻮﺩ ﺍﺧﺘﺼﺎﺹ‬
‫ﻼ ﻳﻚ ﺳﻮﻡ ﻳﺎ ﻳﻚ ﭼﻬﺎﺭﻡ ﻭ‪(...‬‬ ‫ﺧﻮﺍﻫﺪ ﺩﺍﺩ )ﻣﺜ ﹰ‬
‫ﺷﺮﻳﻚ‬
‫ﻧﺴﺒﺖ ﺮﻳ‬
‫ﺳﺮﻣﺎﻳﻪ ﺑﺑﻪ ﺒﺖ‬
‫ﺒﻥ‬ ‫ﺣﻘﻮﻕ‬
‫ﻣﺠﻤﻮﻉ ﻮﻕ‬
‫ﺗﻘﺴﻴﻢ ﺠ ﻮﻉ‬‫ﺍﺯ ﻴﻢ‬‫‪ -‬ﺯ‬
‫ﺟﺪﻳﺪ ﻣﺒﻠﻎ ﺑﺴﺘﺎﻧﻜﺎﺭ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﺑﺪﺳﺖ ﻣﻲﺁﻳﺪ‪.‬‬
‫ﭘﺎﺩﺍﺵ ﺮ‬
‫ﻣﺤﺎﺳﺒﻪ ﺷﺪﻩ ﭘ ﺵ‬ ‫ﺒ‬ ‫ﻣﺒﻠﻎ‬
‫ﻭﺍﻗﻌﻲ ﻭ ﺒ ﻎ‬
‫ﺁﻭﺭﺩﻩ ﻭ ﻲ‬ ‫‪ -‬ﺍﺧﺘﻼﻑ ﻭﺭ‬
‫ﻗﺪﻳﻤﻲ ﺍﺳﺖ ﻛﻪ ﺑﻪ ﻧﺴﺒﺖ ﺑﻴﻦ ﺁﻧﺎﻥ ﺗﻘﺴﻴﻢ ﻭ ﺑﻪ ﺑﺴﺘﺎﻧﻜﺎﺭ‬
‫ﺣﺴﺎﺏ ﺳﺮﻣﺎﻳﻪ ﺁﻧﺎﻥ ﻣﻨﻈﻮﺭ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪157-274‬‬
‫ﺳﺮﻗﻔﻠﻲ‬
‫ﻲ‬ ‫ﺍﺧﺘﺼﺎﺻﻲ ﺮ‬
‫ﻲ‬ ‫ﺟﺪﻳﺪ ﻭ‬
‫ﺷﺮﻳﻚ ﺟ ﻳ‬
‫ﻲ – ﻭﺭﻭ‬
‫ﺮ‬
‫ﺩﺭ ﺭﻭﺵ ﻗﺒﻞ ﺣﺴﺎﺏ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻛﻤﺘﺮ ﺍﺯ ﺁﻭﺭﺩﻩ‬

‫ﺷﻮﺩ‪.‬‬
‫ﺑﺴﺘﺎﻧﻜﺎﺭ ﻣﻲﺷ‬
‫ﻭﺍﻗﻌﻲ ﻭي ﺎﻧﻜﺎ‬
‫ﺍﻗ‬
‫ﻣﻨﻈﻮﺭﺷﺪﻩ ﻭ ﺑﻪ‬
‫ﺷﺪﻩ ﻭ ﻈ ﺷ‬
‫ﭘﺮﺩﺍﺧﺖﺷ‬
‫ﻣﺒﻠﻎ ﺍﺧ‬
‫ﺵ ﻠﻎ‬‫‪ -‬ﺩﺭ ﺍﺍﻳﻦ ﺭﻭﺵ‬
‫ﺣﺴﺎﺏ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻣﺴﺎﻭي ﺍﺳﺖ‪.‬‬
‫‪ -‬ﻭﻟﻲ ﻗﺒﻞ ﺍﺯ ﺁﻥ ﺑﺮﺍي ﻣﺠﻤﻮﻋﻪ ﺷﺮﻛﺖ ﻳﻚ ﺩﺍﺭﺍﻳﻲ‬

‫ﺷﻨﺎﺳﺎﻳﻲ ﺍﺍﻳﻦ‬
‫ﺷﻮﺩ ﺷﻨﺎ ﺎ‬
‫ﮔﺮﻓﺘﻪ ﻣﻲﺷ‬
‫ﺩﺭﻧﻈﺮ ﮔ ﻓ‬
‫ﺳﺮﻗﻔﻠﻲ ﻧﻈ‬
‫ﻧﺎﻡ ﻗﻔﻠ‬ ‫ﻧﺎﻣﺸﻬﻮﺩ ﺑﻪ ﻧﺎ‬
‫ﻧﺎ ﺸ‬
‫ﺩﺍﺭﺍﻳﻲ ﻣﻮﺟﺐ ﺍﻓﺰﺍﻳﺶ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﺮﻣﺎﻳﻪ ﻗﺪﻳﻤﻲ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲﺷ‬
‫‪158-274‬‬
‫ﺍﺧﺘﺼﺎﺻﻲ ﺮ ﻲ‬
‫ﻲ‬ ‫ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻭ‬ ‫ﺗﻀﺎﻣﻨﻲ – ﻭ ﻭ‬
‫ﻭﺭﻭﺩ ﺮ‬ ‫ﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ‬
‫ﻓﺮﺽ ﻛﻨﻴﺪ ﺩﺭ ﻣﺴﺄﻟﻪ ﻗﺒﻠﻲ )ﺍﻳﻤﺎﻥ ﻭ ﺳﺎﻣﺎﻥ( ﺍﺿﺎﻓﻪ‬

‫ﺷﻮﺩ‪.‬‬
‫ﻣﺤﺎﺳﺒﻪ ﻮ‬
‫ﺒ‬ ‫ﺳﺮﻗﻔﻠﻲ‬
‫ﺻﻮﺭﺕ ﺮ ﻲ‬ ‫ﭘﺮﺩﺍﺧﺘﻲ ﺍﺷﻜﺎﻥ ﺑﺑﻪ ﻮ‬
‫ﻲ‬ ‫ﭘﺮ‬
‫ﺳﺮﻗﻔﻠﻲ ﺑﻪ ﺷﺮﺡ ﺻﻔﺤﻪ‬

‫ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﻧﺤﻮﻩ ﻣﺤﺎﺳﺒﻪ ﺳﺮﻗﻔﻠ‬
‫ﺑﻌﺪ ﺧﻮﺍﻫﺪ ﺑﻮﺩ‪.‬‬
‫‪159-274‬‬
‫ﻲ – ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻭ ﺍﺧﺘﺼﺎﺻﻲ ﺳﺮﻗﻔﻠﻲ‬

‫ﺗﻀﺎﻣﻨﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﺮ‬
‫ﮔﺎﻡ ﺍﻭﻝ‪ :‬ﺗﻌﻴﻴﻦ ﺍﺭﺯﺵ ﻣﺘﻌﺎﺭﻑ ﺷﺮﻛﺖ‪:‬‬

‫‪2.900.000‬‬ ‫ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﺮ‬ ‫ﺮ‬
‫‪1‬‬
‫‪3‬‬
‫ﻧﺴﺒﺖ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ‬
‫‪1‬‬
‫ﺷﺮﻛﺖ ) ‪(2.900.000 ÷ 3‬‬
‫ﻣﺘﻌﺎﺭﻑ ﺮ‬
‫ﺍﺭﺯﺵ ﺭ‬
‫ﺭﺯﺵ‬
‫‪8.700.000‬‬
‫ﺍﺯ ﺍﺭﺯﺵ ﻣﺘﻌﺎﺭﻑ ﺷﺮﻛﺖ ﺳﻬﻢ ﺍﻟﺸﺮﻛﻪ ﻛﻠﻴﻪ ﺷﺮﻛﺎﺀ ﻛﺴﺮ ﻣﻲﺷﻮﺩ ﺗﺎ‬
‫ﻣﻴﺰﺍﻥ ﺳﺮﻗﻔﻠﻲ ﺑﺪﺳﺖ ﺁﻳﺪ‪.‬‬
‫‪160-274‬‬
‫ﻲ‬ ‫ﺍﺧﺘﺼﺎﺻﻲ ﺮ‬
‫ﻲ‬ ‫ﺟﺪﻳﺪ ﻭ‬
‫ﺷﺮﻳﻚ ﺟ ﻳ‬
‫ﻭ ﻭ‬ ‫ﻲ–‬
‫ﺮ‬
‫ﺍﺭﺯﺵ ﻣﺘﻌﺎﺭﻑ ﺷﺮﻛﺖ‬
‫‪8.700.000‬‬
‫ﻛﺴﺮ ﻣﻲﺷﻮﺩ‪:‬‬
‫‪4.600.000‬‬ ‫ﻗﺪﻳﻤﻲ‬
‫ﻲ‬ ‫ﺳﺮﻣﺎﻳﻪ ﻳ‬
‫ﻮﻕ‬
‫‪2.900.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫‪7.500.000‬‬
‫ﺳﺮﻗﻔﻠﻲ ﺷﺮﻛﺖ‬
‫‪1.200.000‬‬
‫ﺳﻬﻢ ﻫﺮ ﺷﺮﻳﻚ ﻗﺪﻳﻤﻲ ﺍﺯ ﺳﺮﻗﻔﻠﻲ ‪÷ 2 = 600.000‬‬

‫‪1.200.000‬‬
‫‪161-274‬‬
‫ﻲ – ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻭ ﺍﺧﺘﺼﺎﺻﻲ ﺳﺮﻗﻔﻠﻲ‬

‫ﺗﻀﺎﻣﻨﻲ‬ ‫ﺷﺮﻛﺖ‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‪:‬‬
‫‪1.200.000‬‬
‫‪1‬‬ ‫‪200 000‬‬ ‫ﺳﺮﻗﻔﻠﻲ‬
‫ﺳﺮﻗﻔﻠ‬
‫‪600.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺍﻳﻤﺎﻥ‬
‫‪600 000‬‬
‫‪600.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺳﺎﻣﺎﻥ‬
‫‪2.900.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪2 900 000‬‬
‫‪2.900.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺍﺷﻜﺎﻥ‬
‫‪162-274‬‬
‫ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ﻭ ﺍﺧﺘﺼﺎﺹ ﭘﺎﺩﺍﺵ ﺑﻪ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬ ‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ _‬
‫ﺷﺮﻛﺖ ﻧﺎﻣﻄﻠﻮﺏ ﺑﺎﺷﺪ ﻭ ﻧﻴﺎﺯ ﺑﻪ‬

‫ﺣﺎﻟﺘﻲ ﻛﻪ ﻭﺿﻌﻴﺖ ﺷ ﻛﺖ‬‫‪ -‬ﺩﺭ ﺣﺎﻟﺘ‬
‫ﻣﻬﺎﺭﺕ ﺟﺪﻳﺪي ﻭﺟﻮﺩ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ‪ ،‬ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ‬
‫ﻛﻤﺘﺮي ﺑﻪ‬
‫ﺷﺮﻳﻚ ﺟﺪﻳﺪ‪ ،‬ﻣﺒﻠﻎ ﻛﻤﺘ ي‬
‫ﻣﻮﺍﻓﻘﺖ ﻣﻣﻲﻛﻨﻨﺪ ﻛﻪ ﺷ ﻳﻚ‬
‫ﺷﺮﻛﺖ ﺁﻭﺭﺩﻩ ﻭ ﻣﺎﻟﻚ ﺳﺮﻣﺎﻳﻪ ﺑﻴﺸﺘﺮي ﮔﺮﺩﺩ‪.‬‬
‫‪ -‬ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﻣﻴﺰﺍﻥ ﻣﺎﺑﻪﺍﻟﺘﻔﺎﻭﺕ ﺩﺭ ﺑﺪﻫﻜﺎﺭ ﺣﺴﺎﺏ‬

‫ﺳﺮﻣﺎﻳﻪ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ ﺛﺒﺖ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪163-274‬‬
‫ﻣﺴﺄﻟﻪ ﺍﻳﻤﺎﻥ ﻭ ﺳﺎﻣﺎﻥ‪ ،‬ﺁﻗﺎي ﺍﺷﻜﺎﻥ ﺑﺎ ﭘﺮﺩﺍﺧﺖ‬

‫ﻓﺮﺽ ﻛﻨﻴﺪ ﺩﺭ ﺄ‬
‫‪1‬‬
‫ﺷﺮﻛﺖ ﺭﺍ ﺩﺍﺷﺘﻪ‬ ‫‪3‬‬
‫ﻣﺒﻠﻎ ‪ 800.000‬ﺭﻳﺎﻝ ﺗﻘﺎﺿﺎي ﻣﺎﻟﻜﻴﺖ‬
‫ﻣﺤﺎﺳﺒﻪ ﭘﺎﺩﺍﺵ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫‪164-274‬‬

‫ﻣﺤﺎﺳﺒﻪ ﭘﺎﺩﺍﺵ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫‪4.600.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺷﺮﻛﺎﺀ ﻗﺪﻳﻤﻲ‬

‫‪800 000‬‬
‫‪800.000‬‬ ‫ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫ﮔﺬﺍﺭي ﺷ ﻳﻚ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍ ي‬
‫ﺎﻳﻪ‬
‫‪5.400.000‬‬ ‫ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﺮﻣﺎﻳﻪ ﭘﺲ ﺍﺯ ﻭﺭﻭﺩ ﺷﺮﻳﻚ ﺟﺪﻳﺪ‬
‫ﻣﺒﻠﻎ ﺳﺮﻣﺎﻳﻪ ﺷﺮﻳﻚ ﺟﺪﻳﺪ ‪÷ 3 = 1.800.000‬‬

‫‪5 400 000‬‬
‫‪5.400.000‬‬
‫‪÷ 800.000‬‬
‫‪800 000 = 1.000.000‬‬
‫ﺷﺮﻳﻚ ﺟﺪﻳﺪ ‪1 000 000‬‬ ‫ﭘﺎﺩﺍﺵ ﺷ ﻳﻚ‬
‫ﺩﺍﻧﺸﮕﺎﻩ ﭘﻴﺎﻡ ﻧﻮﺭ‬
‫‪1.800.000‬‬
‫ﺗﻬﻴﻪ ﮐﻨﻨﺪﻩ ‪ :‬ﺩﮐﺘﺮ ﻣﺤﻤﺪ ﺟﻮﺍﺩ ﺣﻀﻮﺭي ﻋﻀﻮ ﻫﻴﺎﺕ ﻋﻠﻤﻲ ﻣﺮﮐﺰ ﺩﻟﻴﺠﺎﻥ ‪.‬‬
‫‪165-274‬‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ‪:‬‬
‫‪800.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫ﺳﺮﻣﺎﻳﻪ ﺍﻳﻤﺎﻥ ‪500.000‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺳﺎﻣﺎﻥ ‪500.000‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺍﺷﻜﺎﻥ ‪1.800.000‬‬
‫ﻭﺭﻭﺩ ﺍﺷﻜﺎﻥ ﺑﻪ ﺷﺮﻛﺖ‬
‫‪166-274‬‬
‫ﻲ‬ ‫ﺍﻧﺤﻼﻝ ﺮ‬
‫ﻝ‬ ‫ﻲ_‬
‫ﺮ‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺩﺭ ﺩﻭ ﻣﻮﺭﺩ ﺗﺼﻔﻴﻪ ﻣﻲﺷﻮﺩ‬
‫‪ -1‬ﺑﻪ ﻋﻠﺖ ﻭﺭﺷﻜﺴﺘﮕﻲ‬
‫‪ -2‬ﺑﺮ ﺍﺛﺮ ﺍﻧﺤﻼﻝ ﺷﺮﻛﺖ )ﺑﻪ ﺗﺼﻤﻴﻢ ﺷﺮﻛﺎﺀ ﻳﺎ ﺳﺎﻳﺮ ﻣﻮﺍﺭﺩ(‬
‫‪167-274‬‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ _ ﺍﻧﺤﻼﻝ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‬
‫ﻣﺮﺍﺣﻞ ﺗﺼﻔﻴﻪ ﺷﺮﻛﺖ‪:‬‬
‫‪ -1‬ﻓﺮﻭﺵ ﺩﺍﺭﺍﻳﻲﻫﺎ – ﻭﺻﻮﻝ ﻣﻄﺎﻟﺒﺎﺕ‬

‫‪ -2‬ﭘﺮﺩﺍﺧﺖ ﺑﺪﻫﻲﻫﺎ‬
‫‪ -3‬ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ‬
‫‪ -4‬ﺗﻮﺯﻳﻊ ﻭﺟﻪ ﻧﻘﺪ ﺑﻴﻦ ﺷﺮﻛﺎﺀ‬
‫‪168-274‬‬
‫ﻝ‬ ‫ﻲ_‬
‫ﺮ‬
‫ﻧﻜﺎﺕ ﻣﻮﺭﺩ ﺗﻮﺟﻪ‬

‫‪ -1‬ﺩﺭ ﻓﺮﻭﺵ ﺩﺍﺭﺍﻳﻲﻫﺎ‪ ،‬ﻫﻢ ﺣﺴﺎﺏ ﺩﺍﺭﺍﻳﻲ ﻣﺮﺑﻮﻃﻪ ﻭ ﻫﻢ‬
‫ﺷﺪ‪..‬‬
‫ﺍﺳﺘﻬﻼﻙ ﺍﻧﺒﺎﺷﺘﻪ ﻣﺮﺗﺒﻂ ﺑﺎ ﺁﻥ ﺻﻔﺮ ﺧﻮﺍﻫﺪ ﺷﺪ‬
‫‪ -2‬ﺩﺭ ﻭﺻﻮﻝ ﻃﻠﺐ ﺍﺯ ﻣﺸﺘﺮﻳﺎﻥ )ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ( ﻫﻢ‬

‫ﺣﺴﺎﺏ ﻣﺮﺑﻮﻃﻪ ﻭ ﻫﻢ ﺫﺧﻴﺮﻩ ﻣﻄﺎﻟﺒﺎﺕ ﻣﺸﻜﻮﻙﺍﻟﻮﺻﻮﻝ ﻣﺮﺗﺒﻂ‬
‫ﺷﺪ‪..‬‬
‫ﺑﺎ ﺁﻥ ﺻﻔﺮ ﺧﻮﺍﻫﺪ ﺷﺪ‬
‫‪169-274‬‬
‫ﻝ‬ ‫ﻲ_‬
‫ﺮ‬
‫ﺩﺍﺭﺍﻳﻲﻫﺎﺎ ﺑﻪ‬
‫ﻫﺎي ﺍ ﺍ‬
‫ﻛﻠﻴﻪ ﺎ‬
‫ﺍﻭﻝ‪ ،‬ﻠ‬
‫ﻣﺮﺣﻠﻪ ﺍ ﻝ‬
‫ﻠ‬ ‫ﺍﻧﺘﻬﺎي‬
‫‪ -3‬ﺩﺭ ﺍ ﺎ‬
‫ﺻﻮﺭﺕ ﻭﺟﻪ ﻧﻘﺪ ﺩﺭ ﺧﻮﺍﻫﺪ ﺁﻣﺪ‪.‬‬
‫‪ -4‬ﺣﺴﺎﺏ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ ﺑﻪ ﻧﺴﺒﺖ ﻣﻘﺮﺭ ﺩﺭ ﺷﺮﻛﺖﻧﺎﻣﻪ‬

‫ﺗﻘﺴﻴﻢ ﺧ ﺍ‬
‫‪170-274‬‬
‫ﻝ‬ ‫ﻲ_‬
‫ﺮ‬
‫ﻣﺴﺄﻟﻪ ‪8-12‬‬
‫ﺗﻀﺎﻣﻨﻲ ﺍﺣﻤﺪي ﻭ ﺷﺮﻛﺎﺀ ﺩﺭ ﺗﺎﺭﻳﺦ ‪ 1/4‬ﻣﻨﺤﻞ ﺷﺪﻩ ﻭ‬

‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨ‬
‫ﺗﻤﺎﻡ ﺩﺍﺭﺍﻳﻲﻫﺎ ﻓﺮﻭﺧﺘﻪ ﺷﺪﻩ ﻭ ﻓﻘﻂ ﺑﺨﺸﻲ ﺍﺯ ﺣﺴﺎﺏﻫﺎي‬
‫ﺩﺭﻳﺎﻓﺘﻨﻲ ﺗﺎﻛﻨﻮﻥ ﻭﺻﻮﻝ ﻧﺸﺪﻩ ﺍﺳﺖ‪ .‬ﺍﮔﺮ ﻓﻘﻂ ‪3 320 000‬‬
‫‪3.320.000‬‬ ‫ﺩﺭﻳﺎﻓﺘﻨ‬
‫ﺭﻳﺎﻝ ﺍﺯ ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ ﻭﺻﻮﻝ ﺷﺪﻩ ﺑﺎﺷﺪ‪.‬‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ ﺛﺒﺖ ﺍﻧﺤﻼﻝ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‬
‫‪171-274‬‬
‫ﻲ ﺍﺣﻤﺪي‬
‫ي‬ ‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‬
‫ﺁﺯﻣﺎﻳﺸﻲ ﺮ‬
‫ﺗﺮﺍﺯ ﺯ ﻳ ﻲ‬
‫ﺮﺯ‬
‫ﻣﺎﻧﺪﻩ ﺑﺴﺘﺎﻧﻜﺎﺭ‬ ‫ﻣﺎﻧﺪﻩ ﺑﺪﻫﻜﺎﺭ‬ ‫ﻋﻨﻮﺍﻥ ﺣﺴﺎﺏ‬

‫‪1.360.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪5.840.000‬‬ ‫ﺣﺴﺎﺏﻫﺎﻱ ﺩﺭﻳﺎﻓﺘﻨﻲ‬
‫‪320.000‬‬ ‫ﺫﺧﻴﺮﻩ ﻣﻄﺎﻟﺒﺎﺕ ﻣﺸﻜﻮﻙﺍﻟﻮﺻﻮﻝ‬
‫‪1 840 000‬‬

‫‪1.840.000‬‬ ‫ﺣﺴﺎﺏﻫﺎﻱ ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫‪2.160.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺍﺣﻤﺪﻱ )ﻧﺴﺒﺖ ‪(3‬‬
‫‪1 680 000‬‬

‫‪1.680.000‬‬ ‫ﻗﺎﺳﻤﻲ )ﻧﻧﺴﺒﺖ ‪(5‬‬
‫ﺳﺮﻣﺎﻳﻪ ﻗﺎ‬
‫ﺎﻪ‬
‫‪1.200.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﷴﻱ )ﻧﺴﺒﺖ ‪(2‬‬
‫‪7.200.000‬‬ ‫‪7.200.000‬‬ ‫ﺟﻤﻊ‬
‫‪172-274‬‬
‫ﺍﻧﺤﻼﻝ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ – ﻣﺴﺄﻟﻪ ‪8-12‬‬
‫ﺭﻭﺯﻧﺎﻣﻪ‪:‬‬
‫ﻧﺎ‬ ‫ﺩﻓﺘﺮ‬
‫ﺛﺛﺒﺖ ﻓ‬
‫ﻣﺮﺣﻠﻪ ‪1‬‬
‫‪3.320.000‬‬
‫‪3‬‬ ‫‪320 000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫ﺫﺧﻴﺮﻩ ﻣﻄﺎﻟﺒﺎﺕ ﻣﺸﻜﻮﻙﺍﻟﻮﺻﻮﻝ ‪320.000‬‬
‫‪2 200 000‬‬
‫‪2.200.000‬‬ ‫ﺳﻮﺩﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔ ﻪ‬
‫ﺗﺼﻔﻴﻪ‬
‫‪5.840.000‬‬ ‫ﺣﺴﺎﺏﻫﺎي ﺩﺭﻳﺎﻓﺘﻨﻲ‬
‫ﻣﺎﺑﻘﻲ‬
‫ﺳﻮﺧﺖ ﻣﺎﺑﻘ‬
‫ﻃﻠﺐ ﻭ ﺳ ﺧﺖ‬ ‫ﻝ ﻃﻠ‬‫ﻭﺻﻮﻝ‬
‫ﺻ‬
‫‪173-274‬‬
‫ﻣﺮﺣﻠﻪ ‪-2‬‬
‫ﺑﺪﻫﻲ‬
‫ﭘﺮﺩﺍﺧﺖ ﺑﺪﻫ‬
‫‪1.840.000‬‬ ‫ﺣﺴﺎﺏﻫﺎي ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫‪1.840.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫ﻣﺮﺣﻠﻪ ‪ -3‬ﺗﻘﺴﻴﻢ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ ﺑﻪ ﻧﺴﺒﺖ ﺷﺮﮐﺘﻨﺎﻣﻪ‬
‫‪660.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺍﺣﻤﺪي‬
‫‪1.100.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﻗﺎﺳﻤﻲ‬
‫‪440.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﻣﺤﻤﺪي‬
‫ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ ‪2.200.000‬‬
‫‪174-274‬‬
‫ﻣﺮﺣﻠﻪ ‪ 4‬ﺗﻮﺯﻳﻊ ﻭﺟﻪ ﻧﻘﺪ ﺑﻴﻦ ﺷﺮﻛﺎﺀ‬

‫‪1 500 000‬‬
‫‪1.500.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺍﺣﻤﺪي‬
‫‪580.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﻗﺎﺳﻤﻲ‬
‫‪760 000‬‬
‫‪760.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﻣﺤﻤﺪي‬
‫‪2.840.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪175-274‬‬
‫ﺳﻮﺩﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ‬ ‫ﺻﻨﺪﻭﻕ‬

‫ﺳﺮﻣﺎﻳﻪ ﺍﺣﻤﺪي‬
‫‪1.360.00‬‬
‫‪660.000‬‬ ‫‪2.200.00 2.200.00‬‬ ‫‪1.840.00‬‬ ‫‪0‬‬
‫‪2.160.00‬‬
‫‪1 500 00‬‬
‫‪1.500.00‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪3.320.00‬‬
‫‪0‬‬
‫‪0‬‬ ‫‪0‬‬
‫ﺳﺮﻣﺎﻳﻪ ﻗﺎﺳﻤﻲ‬ ‫ﺳﺮﻣﺎﻳﻪ ﻣﺤﻤﺪي‬

‫‪1.100.00‬‬
‫‪1.680.00‬‬ ‫‪1.200.00‬‬ ‫‪440.000‬‬
‫‪0‬‬
‫‪0‬‬ ‫‪0‬‬ ‫‪760.000‬‬
‫‪580.000‬‬
‫‪176-274‬‬
‫ﺣﻞ ﻳﮏ ﻣﺴﺎﻟﻪ ﻧﻤﻮﻧﻪ‬
‫ﺗﺮﺍﺯ ﺁﺁﺯﻣﺎﻳﺸﻲ ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺣﻤﻴﺪ ﻭ ﺷﺮﻛﺎﺀ‬
‫ﻣﺎﻧﺪﻩ ﺑﺴﺘﺎﻧﻜﺎﺭ‬ ‫ﻣﺎﻧﺪﻩ ﺑﺪﻫﻜﺎﺭ‬ ‫ﻋﻨﻮﺍﻥ ﺣﺴﺎﺏ‬

‫‪2.880.000‬‬ ‫ﻭﺟﻮﻩ ﻧﻘﺪ‬
‫‪3.720.000‬‬ ‫ﺍﺳﻨﺎﺩ ﺩﺭﻳﺎﻓﺘﻨﻲ‬
‫‪6.000.000‬‬ ‫ﻣﻮﺟﻮﺩﻱ ﻛﺎﻻ‬
‫‪12.000.000‬‬ ‫ﺍﺛﺎﺛﻪ‬
‫‪600 000‬‬
‫‪600.000‬‬ ‫ﺍﺳﺘﻬﻼﻙ ﺁﻧﺒﺎﺷﺘﻪ ﺍﺛﺎﺛﻪ‬
‫‪5.880.000‬‬ ‫ﺣﺴﺎﺏﻫﺎﻱ ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫‪9.600.000‬‬ ‫ﻱ )ﻧﺴﺒﺖ‪(2/1‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺣﻤﺪﻱ‬
‫‪2.520.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺭﺿﺎ )ﻧﺴﺒﺖ ‪(6/1‬‬
‫‪6.000.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﻣﺤﻤﻮﺩ )ﻧﺴﺒﺖ ‪(3/1‬‬
‫‪24.600.000‬‬ ‫‪24.600.000‬‬ ‫ﺟﻤﻊ‬
‫‪177-274‬‬
‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ ﺣﻤﻴﺪ ﻭ ﺮ‬
‫ﺍﻃﻼﻋﺎﺕ ﺗﺼﻔﻴﻪ ﺮ‬
‫ﺍﺳﺖ‪.‬‬
‫ﺷﺪﻩ ﺍ ﺖ‬
‫‪ 3.372.000‬ﻧﻘﺪ ﺷﺪ‬
‫ﻣﺒﻠﻎ ‪3 372 000‬‬
‫ﺩﺭﻳﺎﻓﺘﻨﻲ ﺑﻪ ﻠﻎ‬
‫ﺍﺳﻨﺎﺩ ﺩ ﻳﺎﻓﺘﻨ‬
‫‪ -1‬ﺍ ﻨﺎﺩ‬
‫‪ -2‬ﻣﻮﺟﻮﺩي ﻛﺎﻻ ﺑﻪ ﻣﺒﻠﻎ ‪ 7.200.000‬ﻓﺮﻭﺧﺘﻪ ﺷﺪﻩ ﺍﺳﺖ‪.‬‬
‫ﺍﺳﺖ‪.‬‬
‫ﺷﺪﻩ ﺍ ﺖ‬
‫ﺧﺘﻪ ﺷﺪ‬
‫‪ 10.800.000‬ﻓﻓﺮﻭﺧﺘﻪ‬
‫ﻣﺒﻠﻎ ‪10 800 000‬‬
‫ﺟﻤﻌﺎ ﺑﻪ ﻠﻎ‬
‫‪ -3‬ﺍﺛﺎﺛﻪ ﺟ ﺎﹰ‬
‫‪ -4‬ﻛﻠﻴﻪ ﺑﺪﻫﻲﻫﺎ ﭘﺮﺩﺍﺧﺖ ﺷﺪﻩ ﺍﺳﺖ‪.‬‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ‬
‫ﺭﻭﺯﻧﺎﻣﻪ‬ ‫ﻛﺖ ﺩﺩﺭ ﺩﻓﺘ‬
‫ﺷﺮﻛﺖ‬
‫ﺖ ﺍﻧﺤﻼﻝ ﺷ‬
‫ﺛﺛﺒﺖ‬
‫‪178-274‬‬
‫ﺗﺼﻔﻴﻪ ﺮ‬

‫‪ -1‬ﻭﺻﻮﻝ ﻃﻠﺐ ‪:‬‬
‫‪3.372.000‬‬ ‫ﻭﺟﻮﻩ ﻧﻘﺪ )ﺻﻨﺪﻭﻕ(‬
‫‪348.000‬‬ ‫ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ‬
‫‪3.720.000‬‬ ‫ﺍﺳﻨﺎﺩ ﺩﺭﻳﺎﻓﺘﻨﻲ‬
‫‪ -2‬ﻓﺮﻭﺵ ﮐﺎﻻ ‪:‬‬
‫ﺪﻭﻕ( ‪7.200.000‬‬‫ﺪ )ﺻﻨﺪﻭﻕ‬‫ﻭﺟﻮﻩ ﻧﻘﺪ‬
‫ﻭﺟﻮ‬
‫‪6.000.000‬‬ ‫ﻣﻮﺟﻮﺩي ﻛﺎﻻ‬
‫‪1.200.000‬‬ ‫ﺗﺼﻔﻴﻪ‬
‫ﻥ ﻴ‬ ‫ﺯﻳﺎﻥ‬
‫ﺳﻮﺩ ﻭ ﺯﻳ‬
‫ﻮ‬
‫‪179-274‬‬
‫ﺣﻤﻴﺪ ﻭ ﺮ‬
‫ﻲ ﻴ‬ ‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‬
‫ﻴ‬
‫‪ -3‬ﻓﺮﻭﺵ ﺍﺛﺎﺛﻪ ﺍﺩﺍﺭي‬
‫‪10.800.000‬‬
‫‪10‬‬ ‫‪800 000‬‬ ‫ﻨﺪﻭﻕ‬
‫ﺻﻨﺪﻭﻕ‬
‫ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ ‪600.000‬‬ ‫ﻮ‬
‫ﺍﺳﺘﻬﻼﻙ ﺍﻧﺒﺎﺷﺘﻪ ﺍﺛﺎﺛﻪ ‪600.000‬‬
‫ﺍﺩﺍﺭي‬
‫ﺍﺛﺎﺛﻪ ﺍ ﺍ‬
‫‪12.000.000‬‬
‫‪180-274‬‬
‫ﺣﻤﻴﺪ ﻭ ﺮ‬
‫ﻲ ﻴ‬ ‫ﺷﺮﻛﺖ ﺗﻀﺎﻣﻨﻲ‬
‫ﻴ‬
‫‪ -4‬ﺍﺧ‬
‫ﭘﺮﺩﺍﺧﺖ ﺑﺪﻫﻲ ‪:‬‬

‫‪5 880 000‬‬
‫‪5.880.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪181-274‬‬
‫ﺑﺮﺧﻲ ﺍﺯﺯ ﺣﺴﺎﺏﻫﺎ‬

‫ﻣﺎﻧﺪﻩ ﺮ‬
‫ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪1.200.000‬‬ ‫‪348.000‬‬ ‫‪2.880.000‬‬
‫‪600.000‬‬ ‫‪3.372.000‬‬
‫‪7.200.000‬‬
‫‪5.880.000‬‬ ‫‪10.800.000‬‬
‫ﻣﺎﻧﺪﻩ ‪252.000‬‬ ‫ﻣﺎﻧﺪﻩ ‪18.372.000‬‬
‫‪182-274‬‬
‫ﺗﺼﻔﻴﻪ‬
‫ﻥ ﻴ‬ ‫ﺯﻳﺎﻥ‬
‫ﺳﻮﺩ ﻭ ﺯﻳ‬
‫ﻴﻢ ﻮ‬
‫ﺭﻭﺯﻧﺎﻣﻪ – ﺗﻘﺴﻴﻢ‬
‫ﺛﺒﺖ ﺮ‬‫ﺒ‬
‫ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺗﺼﻔﻴﻪ ‪252.000‬‬

‫‪126.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺣﻤﻴﺪ‬
‫‪42.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺭﺿﺎ‬
‫‪84.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﻣﺤﻤﻮﺩ‬
‫‪183-274‬‬
‫ﺛﺒﺖ ﺩﻓﺘﺮ ﮐﻞ ﺗﻮﺯﻳﻊ ﻭﺟﻪ ﻧﻘﺪ‬ ‫ﺷﺮﻛﺎﺀ‪-‬‬

‫ﺮ‬
‫ﻮ‬
‫ﻣﺤﻤﻮﺩ‬ ‫ﺳﺮﻣﺎﻳﻪ‬
‫ﺮ ﻳ‬ ‫ﺳﺮﻣﺎﻳﻪ ﺭﺭﺿﺎ‬
‫ﺮ ﻳ‬ ‫ﺣﻤﻴﺪ‬
‫ﺳﺮﻣﺎﻳﻪ ﻴ‬
‫ﺮ ﻳ‬
‫‪6.000.000‬‬ ‫‪2520000‬‬ ‫‪9.600.000‬‬
‫‪84.000‬‬ ‫‪42.000‬‬ ‫‪126.000‬‬
‫‪6.084.000‬‬ ‫‪2562.000‬‬ ‫‪9.726.000‬‬
‫‪184-274‬‬
‫ﻊ ﻭﻭﺟﻪ ﻧﻘﺪ‬
‫ﺗﻮﺯﻳﻊ‬
‫ﺭﻭﺯﻧﺎﻣﻪ ﻮﺯ‬
‫ﺛﺒﺖ ﺩﻓﺘﺮﺮ ﺭﻭﺯ‬
‫ﺳﺮﻣﺎﻳﻪ ﺣﻤﻴﺪ ‪9.726.000‬‬

‫‪2 562 000‬‬
‫‪2.562.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ ﺭﺿﺎ‬
‫ﺳﺮﻣﺎﻳﻪ ﻣﺤﻤﻮﺩ ‪6.084.000‬‬
‫ﺻﻨﺪﻭﻕ ‪18 372 000‬‬
‫‪18.372.000‬‬
‫ﺗﻮﺯﻳﻊ ﻭﺟﻮﻩ ﺻﻨﺪﻭﻕ‬
‫‪185-274‬‬
‫)ﺣﺴﺎﺑﺪﺍﺭي ﺷﺮﮐﺘﻬﺎي ﺳﻬﺎﻣﻲ (‬ ‫ﻧﻬﻢ‬

‫ﻓﺼﻞ ﻢ‬
‫ﻞ‬

‫ﺗﻌﺮﻳﻒ ﺷﺮﮐﺘﻬﺎي ﺳﻬﺎﻣﻲ‪ ,‬ﺷﺮﺍﻳﻂ ﻭ ﺍﻧﻮﺍﻉ ﺁﻥ‬
‫ﻣﺰﺍﻳﺎ ﻭ ﻣﻌﺎﻳﺐ ﺷﺮﮐﺘﻬﺎي ﺳﻬﺎﻣﻲ‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﺷﺮﮐﺘﻬﺎي ﺳﻬﺎﻣﻲ‬
‫‪‬ﺗﺸﮑﻴﻞ ﺷﺮﮐﺘﻬﺎي ﺳﻬﺎﻣﻲ‬
‫‪ ‬ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﻭ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪ ‬ﭼﮕﻮﻧﮕﻲ ﺗﻘﺴﻴﻢ ﺳﻮﺩ‬
‫‪ ‬ﺳﺮﻣﺎﻳﻪ ﺗﻌﻬﺪ ﺷﺪﻩ‬
‫‪‬ﺍﺭﺯﺵ ﺩﻓﺘﺮي ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪186-274‬‬
‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ‬
‫ﺗﻌﺮﻳﻒ ﺮ‬
‫ﺮ‬
‫ﺷﺮﻛﺘﻲ ﺍﺳﺖ ﻛﻪ ﺳﺮﻣﺎﻳﻪ ﺁﻥ ﺑﻪ‬

‫ﻣﺴﺌﻮﻟﻴﺖ‬
‫ﻴﻢ ﺷﺪﻩ ﻭ ﻮ ﻴ‬ ‫ﻡ ﺗﻘﺴﻴﻢ‬
‫ﺳﻬﺎﻡ‬
‫ﻬ‬
‫ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﻣﺤﺪﻭﺩ ﺑﻪ ﻣﺒﻠﻎ‬
‫ﺁﻧﻬﺎﺳﺖ‪.‬‬
‫ﺍﺳﻢ ﻬ‬
‫ﻢ‬
‫‪187-274‬‬
‫ﺷﺮﻛﺖﻫﺎي ﺳﻬﺎﻣﻲ‬
‫ﺍﻧﻮﺍﻉ ﺮ‬
‫ﻮﻉ‬
‫ﻋﺎﻡ‪:‬‬
‫ﺳﻬﺎﻣﻲ ﺎ‬
‫ﻫﺎي ﺎ‬
‫ﺷﺮﻛﺖ ﺎ‬
‫ﻣﺆﺳﺴﻴﻦ ﻗﺴﻤﺘﻲ ﺍﺯ ﺳﺮﻣﺎﻳﻪ ﺭﺍ ﺍﺯ ﻃﺮﻳﻖ ﻓﺮﻭﺵ ﺳﻬﺎﻡ ﺑﻪ‬
‫ﺗﺄﻣﻴﻦ ﻣﻲﻛﻨﻨﺪ‪.‬‬
‫ﻣﺮﺩﻡ ﺄ‬
‫ﺷﺮﻛﺖﻫﺎي ﺳﻬﺎﻣﻲ ﺧﺎﺹ‪:‬‬
‫ﺗﺄﻣﻴﻦ ﮔﺮﺩﻳﺪﻩ‬
‫ﻂ ﻣﺆﺳﺴﻴﻦ ﺄ‬
‫ﻣﻨﺤﺼﺮﺍ ﺗﻮﺳﻂ‬
‫ﺍﹰ‬ ‫ﺳﺮﻣﺎﻳﻪ‬
‫ﺎ‬ ‫ﺗﻤﺎﻡ‬
‫ﺎ‬
‫ﺍﺳﺖ‪.‬‬
‫‪188-274‬‬
‫ﻣﺰﺍﻳﺎي ﺮ‬
‫ﺰ‬
‫‪ -1‬ﻣﺤﺪﻭﺩﻳﺖ ﻣﺴﺌﻮﻟﻴﺖ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ﺳﻬﺎﻡ‬
‫‪ -2‬ﺗﺠﻤﻊ ﺳﺮﻣﺎﻳﻪﻫﺎي ﻛﻮﭼﻚ‬
‫‪ -3‬ﺳﻬﻮﻟﺖ ﻧﻘﻞ ﻭ ﺍﻧﺘﻘﺎﻝ ﺳﻬﺎﻡ‬
‫‪189-274‬‬
‫ﻣﺰﺍﻳﺎي ﺮ‬
‫ﺰ‬
‫‪ -4‬ﺍﺳﺘﻤﺮﺍﺭ ﻣﻮﺟﻮﺩﻳﺖ ﻧﺴﺒﺖ ﺑﻪ ﺷﺮﻛﺖﻫﺎي ﺗﻀﺎﻣﻨﻲ‬
‫‪ -5‬ﺷﺮﻛﺖ ﺗﻮﺳﻂ ﻫﻴﺄﺕ ﻣﺪﻳﺮﻩﺍي ﻛﻪ ﺍﺯ ﺑﻴﻦ ﺻﺎﺣﺒﺎﻥ‬

‫ﺳﻬﺎﻡ ﺍﻧﺘﺨﺎﺏ ﺷﺪﻩﺍﻧﺪ‪ ،‬ﺍﺩﺍﺭﻩ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪190-274‬‬
‫ﻣﻌﺎﻳﺐ ﺮ‬
‫‪ -1‬ﻣﺎﻟﻴﺎﺕ ﺑﺮ ﺩﺭﺁﻣﺪ ﻣﻀﺎﻋﻒ‬
‫‪ -2‬ﺭﻋﺎﻳﺖ ﻣﻘﺮﺭﺍﺕ ﺑﻴﺸﺘﺮ‬
‫‪191-274‬‬
‫ﻫﺰﻳﻨﻪﻫﺎي ﺗﺄﺳﻴﺲ‬
‫ﺰ‬
‫ﻫﺰﻳﻨﻪ ﻫﺎﻳﻲ ﻛﻪ ﺩﺭ ﻫﻨﮕﺎﻡ ﺗﺄﺳﻴﺲ ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ‪ ،‬ﺑﻪ ﻭﺟـﻮﺩ‬

‫ﺁﮔﻬﻲ‬
‫ﻣﻣﻲ ﺁﻳﺪ ﻧﻈﻴﺮ ﻫﺰﻳﻨﻪ ﻫﺎي ﺗﻬﻴﻪ ﻭ ﺗﻨﻈﻴﻢ ﺍﺳﺎﺳﻨﺎﻣﻪ‪ ،‬ﺍﻧﺘﺸﺎﺭ ﺁﮔﻬ‬
‫ﻭ ﻧﻈﺎﻳﺮ ﺁﻥ‪ ،‬ﺑﻪ ﻋﻨﻮﺍﻥ ﻳﻚ ﺩﺍﺭﺍﻳﻲ ﻭ ﺑﻪ ﻧﺎﻡ ﻫﺰﻳﻨﻪﻫﺎي ﺗﺄﺳﻴﺲ‬
‫ﻃـﻮﺭ ﻣﺴ ﺎﻭي‬
‫ﻣﺴـﺎﻭي‬ ‫ﺑـﻪ ﻃ ﻮﺭ‬‫ﺎﻝ ﺑ ﻪ‬
‫ﺳـﺎﻝ‬‫ﻃﻲ ‪ 10‬ﺳ‬ ‫ﺩﺭ ﺩﻓﺎﺗﺮ ﺛﺒﺖ ﻭ ﺣﺪﺍﻛﺜﺮ ﻃ‬
‫ﺍﺳﺘﻬﻼﻙ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪192-274‬‬
‫ﺳﻬﺎﻣﻲ‬
‫ﻲ‬ ‫ﺷﺮﻛﺖ ﻬ‬
‫ﻴﻞ ﺮ‬
‫ﺗﺸﻜﻴﻞ‬
‫ﻣﺒﻠﻐﻲ ﻛﻪ ﺑﺮ ﺭﻭي ﺍﻭﺭﺍﻕ ﺳﻬﺎﻡ ﺩﺭﺝ ﻣﻣﻲﺷﻮﺩ‪ ،‬ﺍﺭﺯﺵ‬

‫ﻣﺒﻠﻐ‬
‫ﺍﺳﻤﻲ ﺳﻬﻢ ﻧﺎﻣﻴﺪﻩ ﻣﻲﺷﻮﺩ‪.‬‬
‫ﺣﺎﺻﻞ ﺿﺮﺏ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ﻫﺮ ﺳﻬﻢ ﺩﺭ ﻣﻘﺪﺍﺭ ﺳﻬﺎﻡ ﻳﻚ‬

‫ﺷﺮﻛﺖ ﻧﺸﺎﻧﺪﻫﻨﺪﻩ ﺟﻤﻊ ﺳﻬﺎﻡ ﺳﺮﻣﺎﻳﻪ ﺁﻥ ﺍﺳﺖ‪.‬‬
‫‪193-274‬‬
‫ﻲ‬ ‫ﺷﺮﻛﺖ ﻬ‬
‫ﻴﻞ ﺮ‬
‫ﺗﺸﻜﻴﻞ‬
‫ﻣﺜﺎﻝ‪ :‬ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﺁﺭﺵ ﺑﺎ ‪ 2000‬ﺳﻬﻢ ‪ 1000‬ﺭﻳﺎﻟﻲ ﺩﺭ‬

‫ﺷﺪﻩ ﺍﺍﺳﺖ‪.‬‬
‫ﻣﻨﺘﺸﺮ ﺷ‬
‫ﺩﺭﻳﺎﻓﺖ ﻭﺟﻪ ﻧﻧﻘﺪ ﺸ‬
‫ﻗﺒﺎﻝ ﺎﻓ‬
‫ﻗ ﺎﻝ‬
‫‪2.000.000‬‬ ‫ﺻﻨﺪﻭﻕ‬
‫‪2.000.000‬‬ ‫ﺳﺮﻣﺎﻳﻪ‬
‫ﺎ‬ ‫ﺳﻬﺎﻡ‬
‫ﺎ‬
‫‪194-274‬‬
‫ﺍﺭﺯﺵ ﺭﺭﺳﻤﻲ‬
‫ﺍﺯ ﺭﺯ‬
‫ﻓﺮﻭﺵ ﺑﻪ ﻗﻴﻤﺖ ﺑﺎﻻﺗﺮﺮ ﺯ‬
‫ﺮﻭ‬
‫ﺩﺭ ﻣﺜﺎﻝ ﻗﺒﻞ ﺍﮔﺮ ﺳﻬﺎﻡ ﺑﻪ ﻣﺒﻠﻎ ‪ 1100‬ﺭﻳﺎﻝ ﻓﺮﻭﺧﺘﻪ ﺷﺪﻩ‬

‫ﺑﺎﺷﺪ‪:‬‬
‫ﺻﻨﺪﻭﻕ ‪2 200 000‬‬
‫‪2.200.000‬‬
‫ﺳﻬﺎﻡ ﺳﺮﻣﺎﻳﻪ ‪2.000.000‬‬
‫ﺻﺮﻑ ﺳﻬﺎﻡ ‪200 000‬‬
‫‪200.000‬‬
‫• ﻣﺒﻠﻎ ﻣﺎﺯﺍﺩ ﺩﺭ ﺍﻳﺮﺍﻥ ﺑﻪ ﺣﺴﺎﺏ ﺍﻧﺪﻭﺧﺘﻪ ﺳﺮﻣﺎﻳﻪﺍي ﻣﻨﻈﻮﺭ‬
‫ﻣﻣﻲﺷﻮﺩ‪.‬‬
‫‪195-274‬‬
‫ﺍﺭﺯﺵ ﺭﺭﺳﻤﻲ‬
‫ﻲ‬ ‫ﺍﺯ ﺭﺯﺵ‬
‫ﺗﺮ ﺯ‬
‫ﭘﺎﻳﻴﻦ ﺮ‬
‫ﻗﻴﻤﺖ ﭘ ﻳﻴﻦ‬
‫ﻓﺮﻭﺵ ﺑﺑﻪ ﻴ‬
‫ﺮﻭﺵ‬
‫ﻓﺮﻭﺧﺘﻪ ﺷﺪﻩ‬
‫ﺭﻳﺎﻝ ﻓ ﺧﺘﻪ‬
‫ﻗﻴﻤﺖ ‪ 900‬ﻳﺎﻝ‬
‫ﺳﻬﺎﻡ ﺑﻪ ﻗ ﺖ‬
‫ﺍﮔﺮ ﺎﻡ‬
‫ﻗﺒﻞ ﺍﮔ‬
‫ﻣﺜﺎﻝ ﻗ ﻞ‬
‫ﺩﺩﺭ ﺜﺎﻝ‬
‫ﺑﺎﺷﺪ‬
‫ﺭﻭﺯﻧﺎﻣﻪ‬ ‫ﺛﺒﺖ ﺩﻓﺘ‬
‫ﺛﺖ‬
‫ﺻﻨﺪﻭﻕ ‪1.800.000‬‬
‫ﺳﻬﺎﻡ ‪200 000‬‬
‫‪200.000‬‬ ‫ﻛﻛﺴﺮ ﺎﻡ‬
‫ﺳﻬﺎﻡ ﺳﺮﻣﺎﻳﻪ ‪2.000.000‬‬
‫ﺍﺭﺯﺵ ﺭﺳﻤﻲ ﺩﺩﺭ ﺍﻳ ﺍﻥ‬
‫ﺍﻳﺮﺍﻥ‬ ‫ﻛﻤﺘﺮ ﺍﺯ ﺍ ﺯﺵ‬
‫ﻗﻴﻤﺖ ﻛ ﺘ‬
‫ﺳﻬﺎﻡ ﺑﻪ ﻗ ﺖ‬
‫ﻓﺮﻭﺵ ﺎﻡ‬
‫• ﻓ ﺵ‬
‫ﻣﺠﺎﺯ ﻧﻴﺴﺖ‪.‬‬
‫‪196-274‬‬
‫ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫ي‬ ‫ﻣﻤﺘﺎﺯ ﻭ ﻬ ﻡ‬
‫ﺯ‬ ‫ﺳﻬﺎﻡ‬
‫ﻬﻡ‬
‫ﻛﻨﻨـﺪ‪ ،‬ﺳ ﻬﺎﻡ‬

‫ﺳـﻬﺎﻡ‬ ‫ﺳﻬﺎﻣﻲ ﻣﻨﺘﺸﺮ ﻣﻣﻲﻛﻨﻨ ﺪ‪،‬‬
‫ﺳﻬﺎﻣﻲ ﻛﻪ ﺍﻛﺜﺮ ﺷﺮﻛﺖﻫﺎي ﺳﻬﺎﻣ‬‫ﺳﻬﺎﻣ‬
‫ﻋﺎﺩي ﺍﺳﺖ‪.‬‬
‫ﺖﻛ ﻪ‬
‫ﻛـﻪ‬ ‫ﺍﺳـﺖ‬‫ﺳـﻬﺎﻣﻲ ﺍﺳ‬
‫ﻗﺴﻤﺘﻲ ﺍﺯ ﻣﺎﻟﻜﻴﺖ ﺷﺮﻛﺖ ﺳ ﻬﺎﻣ‬
‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‪ ،‬ﻗﺴﻤﺘ‬
‫ﺍﻣﺘﻴﺎﺯﺍﺕ ﺧﺎﺻﻲ ﻧﺴﺒﺖ ﺑﻪ ﺳﻬﺎﻡ ﻋﺎﺩي ﺩﺍﺭﺩ‪.‬‬
‫ﻣﻌﻨﻲ ﺁﻥ‬
‫ﻭﻗﺘﻲ ﮔﻔﺘﻪ ﻣﻣﻲ ﺷﻮﺩ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪ 12‬ﺩﺭﺻﺪ ﺑﻪ ﻣﻌﻨ‬
‫ﻣﺜﻼ ﻭﻗﺘ‬
‫ﻣﺜﻼﹰ‬
‫ﺍﺳﺖ ﻛﻪ ﺩﺍﺭﻧﺪﻩ ﺁﻥ ﺑﺮﮔﻪ ﻫﺮﺳﺎﻟﻪ‪ ,‬ﺑﻪ ﺷﺮﻁ ﺳﻮﺩ‪ 12 ,‬ﺩﺭﺻﺪ‬
‫ﺍﺳﻤﻲ ﺭﺍ ﺩﺭﻳﺎﻓﺖ ﻣﻣﻲﺩﺍﺭﺩ‪.‬‬
‫ﺍﺭﺯﺵ ﺍﺳﻤ‬
‫‪197-274‬‬
‫ﻡ ﻋﺎﺩي‬
‫ﻡ ﻣﻤﺘﺎﺯﺯ ﻭ ﺳﻬﺎﻡ‬
‫ﻓﺮﻭﺵ ﺳﻬﺎﻡ‬
‫ﺮﻭ‬
‫ﺳﻬﺎﻡ‬
‫ﺗﺄﺳﻴﺲ ﻭ ﺎ‬ ‫ﺁﺭﺵ ﺗﺄ‬
‫ﺳﻬﺎﻣﻲ ﺁ ﺵ‬
‫ﺷﺮﻛﺖ ﺎ‬‫ﻛﻨﻴﺪ ﺷ ﻛ‬
‫ﺽ ﻛﻨ‬
‫ﻓﻓﺮﺽ‬
‫ﺯﻳﺮ ﺭﺍ ﻣﻨﺘﺸﺮ ﻧﻤﺎﻳﺪ‪.‬‬
‫ﺍﺭﺯﺵ ﺍﺳﻤﻲ ‪1000‬‬
‫ﻣﻤﺘﺎﺯ ‪ 16‬ﺩﺭﺻﺪ ﺑﻪ ﺍ ﺵ‬
‫ﺳﻬﺎﻡ ﺘﺎ‬
‫‪ -‬ﺎ‬
‫ﺭﻳﺎﻝ ﺑﻪ ﺗﻌﺪﺍﺩ ‪ 4000‬ﺳﻬﻢ ﺑﻪ ﻗﻴﻤﺖ ‪ 1200‬ﺭﻳﺎﻝ‬
‫ﺷﺪ‪.‬‬
‫ﺧﺘﻪ ﺷ‬
‫ﻓﻓﺮﻭﺧﺘ‬
‫‪ -‬ﺳﻬﺎﻡ ﻋﺎﺩي ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ‪ 1000‬ﺭﻳﺎﻝ ﺑﻪ‬
‫ﻓﺮﻭﺧﺘﻪ‬
‫ﺭﻳﺎﻝ ﻓ ﺧﺘ‬
‫ﺗﻌﺪﺍﺩ ‪ 7000‬ﻫﺮ ﺳﻬﻢ ﺑﻪ ﻗﻗﻴﻤﺖ ‪ 1100‬ﺎﻝ‬‫ﺗ ﺍ‬
‫ﺷﺪ‪.‬‬
‫‪198-274‬‬
‫ﺛﺒﺖ ﺮ‬
‫ﺻﻨﺪﻭﻕ ‪4.800.000‬‬
‫‪4 000 000‬‬
‫‪4.000.000‬‬ ‫ﺳﻬﺎﻡ ﺘﺎﺯ‬
‫ﻣﻤﺘﺎﺯ‬ ‫ﺎﻡ‬
‫ﺻﺮﻑ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪800.000‬‬
‫ﺻﻨﺪﻭﻕ ‪7 700 000‬‬
‫‪7.700.000‬‬ ‫ﺻﻨﺪ ﻕ‬
‫‪7.000.000‬‬ ‫ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫ﺳﻬﺎﻡ ﻋﺎﺩي ‪700 000‬‬
‫‪700.000‬‬ ‫ﺻﺮﻑ ﻬﺎﻡ‬
‫ﺻ ﻑ‬
‫‪199-274‬‬
‫ﻲ ﺁﺭﺵ‬
‫ﺭﺵ‬ ‫ﺳﻬﺎﻣﻲ‬
‫ﺷﺮﻛﺖ ﻬ‬
‫ﺳﻬﺎﻡ ‪ -‬ﺮ‬
‫ﺻﺎﺣﺒﺎﻥ ﻬ ﻡ‬
‫ﻮﻕ‬
‫‪4.000.000‬‬
‫‪4‬‬ ‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪ 16‬ﺩﺭﺻﺪ ‪000 000‬‬
‫‪800.000‬‬ ‫ﺻﺮﻑ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬
‫‪4 800 000‬‬
‫‪4.800.000‬‬
‫‪7.000.000‬‬ ‫ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪700 000‬‬
‫‪700.000‬‬ ‫ﺻﺮﻑ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪7.700.000‬‬
‫‪12 500 000‬‬
‫‪12.500.000‬‬ ‫ﺟﻤﻊ ﺳﺮﻣﺎﻳﻪ ﭘﺮﺩﺍﺧﺖﺷﺪﻩ‬
‫‪200-274‬‬
‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯﺯ‬
‫ﻫﺎي ﻬ ﻡ‬
‫ﻭﻳﮋﮔﻲ ي‬
‫ﻭﻳﮋ ﻲ‬
‫‪ -1‬ﺍﻭﻟﻮﻳﺖ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﺍﺯ ﻧﻈﺮ ﺳﻮﺩ‬
‫‪ -2‬ﺣﻖ ﺭﺃي ﺑﻴﺸﺘﺮ ﻧﺴﺒﺖ ﺑﻪ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪ -3‬ﺍﻭﻟﻮﻳﺖ ﺩﺭ ﺩﺭﻳﺎﻓﺖ ﺩﺍﺭﺍﻳﻲﻫﺎ ﻫﻨﮕﺎﻡ ﺍﻧﺤﻼﻝ‬
‫‪ -4‬ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﻗﺎﺑﻞ ﺗﺒﺪﻳﻞ ﺑﻪ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪201-274‬‬
‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ‬
‫ﺳﻮﺩ ﻭ ﺯﺯﻳﺎﻥ ﺮ‬
‫ﻮ‬
‫ﺍﻭﻟﻴﻦ ﺳﺎﻝ‬
‫ﺎﻝ‬ ‫ﺍﻧﺘﻬﺎي ﺍ ﻟ‬
‫ﺵ ﺩﺭ ﺍﻧ ﺎ‬
‫ﺳﻬﺎﻣﻲ ﺁﺁﺭﺵ‬
‫ﺽ ﻛﻛﻨﻴﺪ ﺷ ﻛ‬
‫ﻓﻓﺮﺽ‬
‫ﻓﻌﺎﻟﻴﺖ ﺩﺍﺭﺍي ﺳﻮﺩي ﺑﻪ ﻣﻴﺰﺍﻥ ‪ 10.000.000‬ﺭﻳﺎﻝ‬
‫ﺎﺷ‬
‫ﺧﻼﺻﻪ ﺳﻮﺩ ﻭﺯﻳﺎﻥ‬
‫‪10.000.00‬‬
‫‪0‬‬
‫‪202-274‬‬
‫ﺳﻮﺩ ﻭ ﺯﺯﻳﺎﻥ‬
‫ﺑﺴﺘﻦ ﺣﺴﺎﺏ ﺧﻼﺻﻪ ﻮ‬

‫ﺳﻮﺩ )ﺯﻳﺎﻥ( ﺍﻧﺒﺎﺷﺘﻪ ‪10 000 000‬‬
‫‪10.000.000‬‬
‫ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﭘﺲ ﺍﺯ ﺍﻳﻦ ﺛﺒﺖ ﺑﻪ ﺷﺮﺡ ﺍﺳﻼﻳﺪ‬

‫ﺑﻌﺪ ﺧﻮﺍﻫﺪ ﺑﻮﺩ‪.‬‬
‫‪203-274‬‬
‫ﺁﺭﺵ‬
‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﺭ‬
‫ﺳﻬﺎﻡ ‪ -‬ﺮ‬
‫ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﻡ‬
‫ﻮ‬
‫‪4.000.000‬‬ ‫ﺩﺭﺻﺪ‬
‫ﻣﻤﺘﺎﺯ ‪ 16‬ﺭ‬
‫ﻡ‬
‫‪800.000‬‬ ‫ﺻﺮﻑ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬
‫‪4.800.000‬‬
‫‪7.000.000‬‬ ‫ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪700.000‬‬ ‫ﻡ ﻋﺎﺩي‬‫ﺻﺮﻑ ﺳﻬﺎﻡ‬
‫‪7.700.000‬‬
‫‪12.500.000‬‬ ‫ﺟﻤﻊ ﺳﺮﻣﺎﻳﻪ ﭘﭘﺮﺩﺍﺧﺖﺷﺪﻩ‬
‫‪10.000.000‬‬ ‫ﺳﻮﺩ )ﺯﻳﺎﻥ( ﺍﻧﺒﺎﺷﺘﻪ‬
‫‪22.500.000‬‬ ‫ﺟﻤﻊ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ‬
‫‪204-274‬‬
‫ﺗﻘﺴﻴﻢ ﺳﻮﺩ‬
‫ﻓﺮﺽ ﻛﻨﻴﺪ ﻣﺠﻤﻊ ﻋﻤﻮﻣﻲ ﻋﺎﺩي ﺻﺎﺣﺒﺎﻥ‬

‫ﺳﻬﺎﻡ ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﺗﺼﻮﻳﺐ ﻧﻤﻮﺩ ﻛﻪ ﻣﺒﻠﻎ‬
‫‪ 4.000.000‬ﺭﻳﺎﻝ ﺑﻴﻦ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﺗﻘﺴﻴﻢ‬
‫‪4 000 000‬‬
‫ﺷﻮﺩ‪.‬‬
‫‪205-274‬‬
‫ﺗﻘﺴﻴﻢ ﺳﻮﺩ‬
‫ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﺲ ﺍﺯ ﺗﺼﻮﻳﺐ‪:‬‬
‫ﺳﻮﺩ )ﺯﻳﺎﻥ( ﺍﻧﺒﺎﺷﺘﻪ ‪4.000.000‬‬

‫ﺳﻮﺩ ﺳﻬﺎﻡ ﭘﺮﺩﺍﺧﺘﻨﻲ ‪4.000.000‬‬
‫ﺳﻮﺩ ﺳﻬﺎﻡ ﭘﺮﺩﺍﺧﺘﻨﻲ ﻳﻚ ﺑﺪﻫﻲ ﺟﺎﺭي ﺍﺳﺖ ﻭ ﺣﺪﺍﻛﺜﺮ‬
‫ﻇﺮﻑ ﻣﺪﺕ ‪ 8‬ﻣﺎﻩ ﺑﺎﻳﺴﺘﻲ ﻭﺟﻪ ﻧﻘﺪ ﻣﺮﺑﻮﻃﻪ ﺗﻮﺯﻳﻊ ﺷﻮﺩ‪.‬‬
‫‪206-274‬‬
‫ﺳﻮﺩ‬
‫ﻢ ﻮ‬‫ﺗﻘﺴﻴﻢ‬
‫ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﺲ ﺍﺯ ﭘﺮﺩﺍﺧﺖ ‪:‬‬
‫ﺳﻮﺩ ﺳﻬﺎﻡ ﭘﺮﺩﺍﺧﺘﻨﻲ ‪4.000.000‬‬

‫ﻭﺟﻮﻩ ﻧﻘﺪ )ﺻﻨﺪﻭﻕ( ‪4.000.000‬‬
‫‪207-274‬‬
‫ﻣﻤﺘﺎﺯ ﻭ ﻋﺎﺩي‬
‫ﺯ‬ ‫ﺳﻬﺎﻣﺪﺍﺭﺍﻥ‬
‫ﺭ‬ ‫ﺳﻮﺩﺑﻴﻦ‬
‫ﻢ ﻮ‬‫ﻧﺤﻮﻩ ﺗﻘﺴﻴﻢ‬
‫ﻮ‬
‫‪4 000 000‬‬

‫‪4.000.000‬‬ ‫ﺳﻮﺩ ﻗﺎﺑﻞ ﺗﻘﺴﻴﻢ‬
‫ﺳﻮﺩ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪%16‬‬
‫‪640.000‬‬ ‫ﺭﻳﺎﻝ‬
‫ﻝ‬ ‫ﻲ ‪ 1000‬ﺭﻳ‬‫ﺭﺯﺵ ﺭﺭﺳﻤﻲ‬
‫ﺑﺑﻪ ﺍﺭﺯﺵ‬
‫ﺑﻪ ﺗﻌﺪﺍﺩ ‪4.000‬‬
‫‪3.360.000‬‬ ‫ﺳﻮﺩ ﺑﺎﻗﻴﻤﺎﻧﺪﻩ ﻣﺘﻌﻠﻖ ﺑﻪ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪1000 * 16/0 = 160‬‬ ‫ﺳﻬﻢ ﻣﻤﺘﺎﺯ‬

‫ﺳﻮﺩ ﻫﻫﺮ ﺳﻬ‬
‫‪3.360.000 ÷ 7000 = 480‬‬ ‫ﺳﻮﺩ ﻫﺮ ﺳﻬﻢ ﻋﺎﺩي‬
‫‪208-274‬‬
‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯﺯ‬
‫ﺍﻭﻟﻮﻳﺖﻫﺎي ﻡ‬
‫ﺳﺎﻳﺮ ﻭ ﻮ‬
‫ﺮ‬
‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﺍﺯ ﻧﻈﺮ ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﺍﻭﻟﻮﻳﺖﻫﺎي ﺩﻳﮕﺮي ﻧﻴﺰ ﺩﺍﺭﺩ‬
‫ﺍﻧﺒﺎﺷﺘﻪ‬
‫ﺳﻮﺩ ﺒ‬
‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯﺯ ﺑﺑﺎ ﻮ‬
‫ﻬﻡ‬
‫ﺳﻮﺩ‬
‫ﻞ ﻮ‬‫ﻣﺸﺎﺭﻛﺖ ﺩﺭﺭ ﻛﻞ‬
‫ﻖ ﺭ‬ ‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯﺯ ﺑﺑﺎ ﺣﻖ‬
‫ﻬﻡ‬
‫‪209-274‬‬
‫ﺳﻮﺩ ﺒ‬
‫ﻬﻡ‬
‫• ﺑﺮﺍي ﺍﻃﻤﻴﻨﺎﻥ ﺑﻴﺸﺘﺮ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﻣﻤﺘﺎﺯ ﺍﺯ ﻧﻈﺮ ﺩﺭﻳﺎﻓﺖ ﺳﻮﺩ‬

‫ﭼﻨﺪ‬
‫ﺷﻮﺩ ﻛﻪ ﺍﮔﺮﺮ ﭼ‬
‫ﻗﻴﺪ ﻮ‬
‫ﺳﻬﺎﻣﻲ ﻴ‬
‫ﺷﺮﻛﺖ ﻬ ﻲ‬ ‫ﻣﻤﻜﻦ ﺍﺳﺖ ﺩﺭﺭ ﺍﺳﺎﺳﻨﺎﻣﻪ ﺮ‬
‫ﻦ‬
‫ﺳﺎﻝ ﻣﺎﻟﻲ ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﭘﺮﺩﺍﺧﺖ ﻧﺸﺪ‪ ،‬ﺳﻮﺩ ﻣﺬﻛﻮﺭ‬
‫ﺍﻧﺒﺎﺷﺘﻪ ﻮ‬
‫ﺒ‬
‫ﺍﻧﺒﺎﺷﺘﻪ ﻛﻪ‬
‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯﺯ ﺒ‬
‫ﺳﻮﺩ ﻬ ﻡ‬
‫ﺑﺎﻳﺴﺘﻲ ﻮ‬
‫ﻳﻬﻲ ﺍﺳﺖ ﺑﺑﻌﺪ ﹰﺍ ﺑﺍﺑﺘﺪﺍ ﺑ ﻳ ﻲ‬
‫• ﺑﺑﺪﻳﻬﻲ‬
‫ﻣﻌﻮﻕ ﻣﺎﻧﺪﻩ ﭘﺮﺩﺍﺧﺖ ﻭ ﻣﺎﺑﻘﻲ ﺳﻮﺩ ﺑﻴﻦ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﻋﺎﺩي‬
‫ﻮﺯﻳﻊ ﺮ‬
‫ﺗﻮﺯﻳﻊ‬
‫‪210-274‬‬
‫ﺳﻮﺩ ﺒ‬
‫ﻬﻡ‬
‫ﻣﺜﺎﻝ‪ :‬ﻓﺮﺽ ﻛﻨﻴﺪ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﺷﺮﻛﺖ ﺁﺭﺵ ﺍﺯ ﻧﻮﻉ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬
‫ﺑﺎ ﺳﻮﺩ ﺍﻧﺒﺎﺷﺘﻪ ﺑﺎﺷﺪ ﻭ ﺩﺭ ﺳﺎﻝﻫﺎي ‪ 80‬ﻭ ‪ 81‬ﺳﻮﺩي ﭘﭘﺮﺩﺍﺧﺖ‬
‫ﻧﺸﺪﻩ ﺑﺎﺷﺪ‪.‬‬
‫ﺩﺭ ﺳﺎﻝ ‪ 82‬ﻣﺒﻠﻎ ‪ 3.000.000‬ﺭﻳﺎﻝ ﺳﻮﺩ ﻗﺎﺑﻞ ﺗﻘﺴﻴﻢ ﺑﺎﺷﺪ‪.‬‬
‫ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﺻﻮﺭﺕ ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﺑﻪ ﺗﺮﺗﻴﺐ ﺍﺳﻼﻳﺪ ﺑﻌﺪي ﺍﺳﺖ‪.‬‬
‫‪211-274‬‬
‫ﺻﻮﺭﺕ ﺗﻘﺴﻴﻢ ﺳﻮﺩ‬
‫ﺳﺎﻝ ‪82‬‬ ‫ﺳﺎﻝ ‪81‬‬ ‫ﺳﺎﻝ ‪80‬‬

‫‪1 920 000‬‬
‫‪1.920.000‬‬ ‫ـــ‬ ‫ـــ‬ ‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪%16‬‬
‫ﺳﻮﺩ ﻬﺎ‬
‫ﻮﺩ‬
‫ﺑﺎ ﺳﻮﺩ ﺍﻧﺒﺎﺷﺘﻪ‬
‫‪11.080.000‬‬
‫‪080 000‬‬ ‫ﺳﻮﺩ ﺳﻬﺎﻡ ﻋﺎﺩﻱ‬
‫‪3.000.000‬‬ ‫ﺟﻤﻊ ﺳﻮﺩ ﺗﻘﺴﻴﻢﺷﺪﻩ‬
‫‪212-274‬‬
‫ﻣﺤﺎﺳﺒﺎﺕ ﺳﻮﺩ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪%16‬‬
‫‪* 16/0 = 160‬‬ ‫ﺳﻮﺩ ﻫﺮ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬

‫‪1000‬‬
‫‪160 * 4000 = 640.000‬‬

‫‪640 000‬‬ ‫ﺳﻮﺩ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﺳﺎﻝ ‪80‬‬
‫‪160 * 4000 = 640.000‬‬

‫‪160 * 400 = 640.000‬‬

‫‪1 920 000‬‬

‫‪1.920.000‬‬ ‫ﺟﻤﻊ‬
‫‪213-274‬‬
‫ﺳﻮﺩ‬
‫ﺩﺭ ﻛﻞ ﻮ‬
‫ﻣﺸﺎﺭﻛﺖ ﺭ‬
‫ﻣﻤﺘﺎﺯ ﺑﺎ ﺣﻖ ﺭ‬
‫ﻡ‬
‫ﺩﺭ ﺍﻳﻦ ﺣﺎﻟﺖ ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﻣﻤﻜﻦ ﺍﺳﺖ ﺩﺭ ﺍﺳﺎﺳﻨﺎﻣﻪ ﺧـﻮﺩ‬

‫ﺍﻥ ﻣﻤﺘ ﺎﺯ‬
‫ﻣﻤﺘـﺎﺯ‬ ‫ﺳﻬﺎﻣﺪﺍﺭﺍﻥ‬
‫ﺗﻀﻤﻴﻦ ﺷﺪﻩ‪ ,‬ﺳﻬﺎﻣﺪﺍ‬
‫ﻗﻴﺪ ﻧﻤﺎﻳﺪ ﻛﻪ ﻋﻼﻭﻩ ﺑﺑﺮ ﺳﻮﺩ ﺗﻀﻤ ﻦ‬
‫ﻗﺪ‬
‫ﺣﻖ ﺩﺍﺭﻧﺪ‪ ،‬ﻣﺸﺎﺑﻪ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﻋﺎﺩي ﺩﺭ ﺑﺎﻗﻲﻣﺎﻧﺪﻩ ﺳﻮﺩ ﻧﻴـﺰ‬
‫ﺳﻬﻴﻢ ﺷﻮﻧﺪ‪.‬‬
‫ﺳﻬﻴ‬
‫‪214-274‬‬
‫ﻝ ﻣﺴﺄﻟﻪ ‪9-10‬‬
‫ﻣﺜﺎﻝ‬
‫‪ 10.000‬ﺳﻬﻢ ﻣﻤﺘﺎﺯ‬
‫ﺳﻬﺎﻣﻲ ﮔﻠﺰﺍﺭ ﺷﺎﻣﻞ ‪10 000‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺷﺮﻛﺖ ﺳﻬﺎﻣ‬
‫‪ %8‬ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ‪ 1000‬ﺭﻳﺎﻝ ﺑﺎ ﺣﻖ ﻣﺸﺎﺭﻛﺖ ﺩﺭ ﻛﻞ ﺳﻮﺩ‬
‫ﺳﻤﻲ‬
‫‪ 20.000‬ﺳﻬﻢ ﻋﺎﺩي ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤ‬
‫)ﺑﺪﻭﻥ ﺳﻮﺩ ﺍﻧﺒﺎﺷﺘﻪ( ﻭ ‪20 000‬‬
‫‪ 1000‬ﺭﻳﺎﻝ ﻣﻲﺑﺎﺷﺪ‪.‬‬
‫‪ 5.000.000‬ﺭﻳﺎﻝ‬
‫ﺳﻮﺩ ﻗﺎﺑﻞ ﺗﻘﺴﻴﻢ ﺩﺭ ﺳﺎﻝ ‪ 68‬ﺑﻪ ﻣﺒﻠﻎ ‪5 000 000‬‬
‫ﺍﺳﺖ‪.‬‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ ﺗﻌﻴﻴﻦ ﺳﻮﺩ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﻭ ﻋﺎﺩي‬
‫‪215-274‬‬
‫ﻞ ﻣﺴﺄﻟﻪ ‪9-10‬‬
‫ﺣﻞ‬
‫‪5.000.000‬‬ ‫ﺳﻮﺩ ﻗﺎﺑﻞ ﺗﻘﺴﻴﻢ‬
‫‪2.200.000‬‬ ‫ﺳﻮﺩ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬
‫‪2.800.000‬‬ ‫ﺳﻮﺩ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪5.000.000‬‬ ‫ﺟﻤﻊ ﺳﻮﺩ ﺗﻘﺴﻴﻢﺷﺪﻩ‬
‫ﻣﺤﺎﺳﺒﺎﺕ ﺩﺭ ﺻﻔﺤﻪ ﺑﻌﺪ‬

‫‪216-274‬‬
‫ﻣﺤﺎﺳﺒﺎﺕ‬
‫‪1000 * %8 = 80‬‬ ‫ﺳﻬﻢ ﻣﻤﺘﺎﺯﺯ‬

‫ﺗﻀﻤﻴﻨﻲ ﻫﺮﺮ ﻬﻢ‬
‫ﻴ‬ ‫ﺳﻮﺩ‬
‫ﻮ‬
‫‪8 * 10.000 = 800.000‬‬ ‫ﺳﻮﺩ ﺗﻀﻤﻴﻨﻲ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬

‫‪5 000 000- 800.000‬‬
‫‪5.000.000‬‬ ‫‪800 000 = 4.200.000‬‬
‫‪4 200 000‬‬
‫‪10.000 + 20.000 = 30.000‬‬
‫ﺳﻮﺩ ﻫﺮ ﺳﻬﻢ ﻋﺎﺩي ﻭ ﻣﻤﺘﺎﺯ ‪4.200.000 ÷ 30.000 = 140‬‬
‫‪140 * 10.000 = 1.400.000‬‬ ‫ﻣﺸﺎﺭﻛﺖ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬
‫‪140 * 20.000 = 2.800.000‬‬ ‫ﺳﻮﺩ ﺳﻬﺎﻡ ﻋﺎﺩي‬

‫‪217-274‬‬
‫ﺳﺮﻣﺎﻳﻪ ﺗﻌﻬﺪ ﺷﺪﻩ‬

‫ﺳﻬﺎﻡ ﺮ‬
‫ﻡ‬
‫ﺑﻪ ﻣﻮﺟﺐ ﻗﺎﻧﻮﻥ ﭘﺮﺩﺍﺧﺖ ‪ 35‬ﺩﺭﺻﺪ ﻛﻞ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ﺳﻬﺎﻡ‬

‫ﻣﺎﺑﻘﻲ ﺁﺁﻥ‬
‫ﺍﻟﺰﺍﻣﻲ ﺍﺍﺳﺖ ﻭ ﺎ‬
‫ﺳﻬﺎﻣﻲ ﺍﻟ ﺍ‬
‫ﻞﺷ ﻛ‬‫ﺗﺸﻜﻴﻞ‬
‫ﺍﺑﺘﺪﺍي ﺸﻜ‬
‫ﺩﺭ ﺍ ﺍ‬
‫)‪ 65‬ﺩﺭﺻﺪ( ﺩﺭ ﺗﻌﻬﺪ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﺑﺎﻗﻲ ﻣﻲﻣﺎﻧﺪ ﺣﺴﺎﺏ‬
‫ﺳﻬﺎﻡ‬
‫ﺻﺎﺣﺒﺎﻥ ﺎ‬
‫ﻛﺎﻫﻨﺪﻩ ﺣﻘﻮﻕ ﺎ ﺎ‬ ‫ﺣﺴﺎﺏ ﻛﺎ‬
‫ﻚ ﺎ‬‫ﺳﻬﺎﻡ ﻳﻚ‬
‫ﺗﺗﻌﻬﺪ ﺎ ﺎ‬
‫ﺍﺳﺖ ﻭ ﺣﺪﺍﻛﺜﺮ ﻇﺮﻑ ﻣﺪﺕ ‪ 5‬ﺳﺎﻝ ﺍﺯ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﻣﻄﺎﻟﺒﻪ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲﺷ‬
‫‪218-274‬‬
‫ﻝ‪ :‬ﻣﺴﺄﻟﻪ ‪9-5‬‬

‫ﻣﺜﺎﻝ‬
‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﻧﻴﻤﺮﻭﺯ ﺑﺎ ﺳﺮﻣﺎﻳﻪﺍي ﻣﺘﺸﻜﻞ ﺍﺯ ‪ 2000‬ﺳﻬﻢ‬
‫ﻋﺎﺩي ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ‪ 2000‬ﺭﻳﺎﻝ ﻭ ‪ 1000‬ﺳﻬﻢ ﻣﻤﺘﺎﺯ ‪%8‬‬
‫ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ‪ 2000‬ﺭﻳﺎﻝ ﺩﺭ ‪ 5‬ﺁﺫﺭ ﺗﺸﻜﻴﻞ ﺷﺪﻩ ﺍﺳﺖ ﺩﺭ‬
‫ﺗﺎﺭﻳﺦ ﻣﺬﻛﻮﺭ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ‪ 40‬ﺩﺭﺻﺪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ﺳﻬﺎﻡ ﺧﻮﺩ‬
‫ﻧﻘﺪﺍ ﻭﺍﺭﻳﺰ ﻭ ﺑﺎﻗﻲ ﺩﺭ ﺗﻌﻬﺪ ﺁﻧﺎﻥ ﺑﺎﻗﻲ ﻣﺎﻧﺪﻩ ﺍﺳﺖ‪،‬‬
‫ﺭﺍ ﻧﻘﺪﺍﹰ‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ‪.‬‬
‫‪ -1‬ﺛﺒﺖ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺗﺸﻜﻴﻞ‬
‫‪ -2‬ﺗﺮﺍﺯﻧﺎﻣﻪ ﺷﺮﻛﺖ ﺑﻼﻓﺎﺻﻠﻪ ﺑﻌﺪ ﺍﺯ ﺛﺒﺖ ﻣﺬﻛﻮﺭ‬
‫‪219-274‬‬
‫ﺛﺒﺖ ﺮ‬‫ﺒ‬
‫‪2.400.000‬‬ ‫ﺑﺎﻧﻚ‬
‫‪2.400.000‬‬ ‫ﺗﻌﻬﺪ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪1.200.000‬‬ ‫ﺗﻌﻬﺪ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬
‫‪4.000.000‬‬ ‫ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪2.000.000‬‬ ‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‬
‫‪220-274‬‬
‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﻧﻴﻤﺮﻭﺯ‬

‫ﺮﻭﺯ‬ ‫ﺗﺮﺍﺯﻧﺎﻣﻪ – ﺮ‬
‫ﺮﺯ‬
‫ﺳﻬﺎﻡ‪:‬‬
‫ﺣﻘﻮﻕ ﺎ ﺎ‬ ‫ﻫﺎ‪:‬‬
‫ﺩﺍﺭﺍﻳﻲ ﺎ‬
‫ﺍ ﺍ‬
‫‪2.000.000‬‬ ‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪%8‬‬ ‫ﺑﺎﻧﻚ ‪2.400.000‬‬
‫‪(1.200.000‬‬
‫ﻣﻤﺘﺎﺯ )‪1 200 000‬‬
‫ﺳﻬﺎﻡ ﺎ‬‫ﺻﺎﺣﺒﺎﻥ ﺎ‬
‫ﺗﺗﻌﻬﺪ ﺎ ﺎ‬
‫‪8.000.000‬‬
‫‪4.000.000‬‬ ‫ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫ﺗﻌﻬﺪ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﻋﺎﺩي )‪(2.400.000‬‬
‫‪1.600.000‬‬
‫‪2.400.000‬‬
‫‪.‬‬ ‫‪.‬‬ ‫ﺟﻤﻊ‬
‫‪2.400.000‬‬
‫‪221-274‬‬
‫ي‬ ‫ﺩﻓﺘﺮي ﻬ ﻡ‬
‫ﺍﺭﺯﺵ ﺮي‬
‫ﺭﺯﺵ‬
‫ﻣﻌﺮﻑ ﺣﻘﻮﻕ ﻫﺮ ﺳﻬﻢ ﻋﺎﺩي ﻧﺴﺒﺖ ﺑﻪ ﺧﺎﻟﺺ ﺩﺍﺭﺍﻳﻲﻫﺎي‬

‫ﺳﻬﺎﻣﻲ ﺍﺍﺳﺖ‪.‬‬
‫ﺷ ﻛ‬
‫ﺣﻘﻮﻕ‬
‫ﻕ‬ ‫ﺑﺎﺷﺪ‪ ،‬ﻘ‬
‫ﺩﺍﺷﺘﻪ ﺎﺷ‬
‫ﻋﺎﺩي ﺍﺷﺘ‬
‫ﺳﻬﺎﻡ ﺎ‬
‫ﺳﻬﺎﻣﻲ ﻓﻘﻂ ﺎ‬‫ﺷﺮﻛﺖ ﺎ‬ ‫ﺍﮔﺮ ﺷ ﻛ‬
‫ﺍﮔ‬
‫ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﺗﻘﺴﻴﻢ ﺑﺮ ﺗﻌﺪﺍﺩ ﺳﻬﺎﻡ ﻋﺎﺩي ﻣﻲﮔﺮﺩﺩ‪.‬‬
‫‪222-274‬‬
‫ي‬ ‫ﺩﻓﺘﺮي ﻬ ﻡ‬
‫ﺍﺭﺯﺵ ﺮي‬
‫ﺭﺯﺵ‬
‫ﺳﻬﺎﻣﻲ ﺩﺍﺭﺍي ﻫﺮ ﺩﻭ ﺳﻬﻢ ﻣﻤﺘﺎﺯ ﻭ ﻋﺎﺩي ﺑﻮﺩ‪.‬‬

‫ﺍﮔﺮ ﺷﺮﻛﺖ ﺳﻬﺎﻣ‬
‫ﺳﻤﻲ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﻭ‬

‫‪ -1‬ﺍﺯ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ‪ ،‬ﺍﺭﺯﺵ ﺍﺳﻤ‬
‫ﻫﺮﮔﻮﻧﻪ ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﻣﻌﻮﻕ ﺁﻧﺎﻥ ﻛﺴﺮ ﻣﻲﮔﺮﺩﺩ‪.‬‬
‫‪ -2‬ﺑﺎﻗﻲﻣﺎﻧﺪﻩ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﺑﻪ ﺗﻌﺪﺍﺩ ﺳﻬﺎﻡ ﻋﺎﺩي‬

‫ﺗﻘﺴﻴﻢ ﻣﻣﻲﺷﻮﺩ‪.‬‬
‫‪223-274‬‬
‫ﻣﺜﺎﻝ ﻣﺴﺄﻟﻪ ‪9-14‬‬
‫ﺍﻃﻼﻋﺎﺕ ﻗﺴﻤﺖ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﭘﻮﻳﺎ‪:‬‬

‫ﭘﻮﻳﺎ‪:‬‬
‫‪2.000.000‬‬ ‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ‪ %8‬ﺑﻪ ﺍﺭﺯﺵ ﺭﺳﻤﻲ‬
‫‪ 1000‬ﺭﻳﺎﻝ ﺑﻪ ﺗﻌﺪﺍﺩ ‪ 2000‬ﺳﻬﻢ‬
‫‪10.000.000‬‬ ‫ﺳﻬﺎﻡ ﻋﺎﺩي ﺑﻪ ﺍﺭﺯﺵ ﺭﺳﻤﻲ ‪1000‬‬
‫ﺑﻪ ﺗﻌﺪﺍﺩ ‪ 10.000‬ﺳﻬﻢ‬
‫‪980 000‬‬
‫‪980.000‬‬ ‫ﻋﺎﺩي‬
‫ﺳﻬﺎﻡ ﺎﺩ‬
‫ﻑ ﺎ‬ ‫ﺻﺮﻑ‬
‫‪160.000‬‬ ‫ﺳﻮﺩ ﺗﻀﻤﻴﻦﺷﺪﻩ ﻣﻌﻮﻕ ﺍﺯ ﺳﺎﻝ ﻗﺒﻞ‬
‫‪1.318.000‬‬ ‫ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺍﻧﺒﺎﺷﺘﻪ‬
‫ﻧﻤﺎﻳﺶ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﺩﺭ ﺗﺮﺍﺯﻧﺎﻣﻪ ﻭ ﺗﻌﻴﻴﻦ ﺍﺭﺵ ﺩﻓﺘﺮي ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪224-274‬‬
‫ﭘﻮﻳﺎ‬
‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﭘﻮ‬
‫ﺳﻬﺎﻡ – ﺮ‬
‫ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﻡ‬
‫ﻮ‬
‫‪2.000.000‬‬ ‫ﺭﺯﺵ ﺍ ﻲ‬
‫ﺳﻤﻲ‬ ‫ﻣﻤﺘﺎﺯ ‪ %8‬ﺑﺑﻪ ﺍﺭﺯﺵ‬
‫ﻬﻡ‬
‫‪ 1000‬ﺭﻳﺎﻝ ﺑﻪ ﺗﻌﺪﺍﺩ ‪ 200‬ﺳﻬﻢ‬
‫ﺳﻬﺎﻡ ﻋﺎﺩي ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ‪ 1000‬ﺭﻳﺎﻝ‪10.000.000‬‬
‫ﺑﻪ ﺗﻌﺪﺍﺩ ‪10 000‬‬
‫‪10.000‬‬
‫‪980.000‬‬ ‫ﺻﺮﻑ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪10.980.000‬‬
‫‪12 980 000‬‬
‫‪12,980,000‬‬ ‫ﺷﺪﻩ‬
‫ﭘﺮﺩﺍﺧﺖﺷ‬
‫ﺳﺮﻣﺎﻳﻪ ﺍﺧ‬
‫ﺎ‬ ‫ﺟﻤﻊ‬
‫‪1.318.000‬‬ ‫ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺍﻧﺒﺎﺷﺘﻪ‬
‫‪225-274‬‬
‫ﺍﺭﺯﺵ ﺩﻓﺘﺮ ﺳﻬﺎﻡ ﻋﺎﺩي ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﭘﻮﻳﺎ‬

‫ﻛﺴﺮ ﻣﻲﺷﻮﺩ‪:‬‬
‫ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‪:‬‬
‫‪2.000.000‬‬ ‫ﺍﺭﺯﺵ ﺩﻓﺘﺮي‬
‫ﺮي‬ ‫‪ -1‬ﺭﺯﺵ‬
‫‪2.160.000‬‬ ‫‪ -2‬ﺳﻮﺩ ﺗﻀﻤﻴﻦﺷﺪﻩ ﻣﻌﻮﻕ ‪160.000‬‬
‫‪12 138 000‬‬

‫‪12.138.000‬‬ ‫ﺻﺎﺣﺒﺎﻥ ﻋﺎﺩي‬
‫ﺑﺎﻗﻴﻤﺎﻧﺪﻩ ﻣﺘﻌﻠﻖ ﺑﻪ ﺻﺎﺣ ﺎﻥ‬
‫ﺣﻘﻮﻕ ﺑﺎﻗ ﻤﺎﻧﺪﻩ‬
‫‪10.000‬‬ ‫ﺗﻌﺪﺍﺩ ﺳﻬﺎﻡ ﻋﺎﺩي‬

‫ﺑﺮﮒ‬
‫‪1213‬‬ ‫ﻬﻢ ﻋﺎﺩي‬

‫ي‬ ‫ﺮي ﻫﺮﺮ ﺳﻬﻢ‬
‫ﺭﺯﺵ ﺩﻓﺘﺮي‬
‫ﺍﺭﺯﺵ‬
‫ﺑﺎ ﻓﺮﺽ ﺍﻳﻨﻜﻪ ﺍﺭﺯﺵ ﺩﻓﺘﺮي ﺩﺭ ﺍﺑﺘﺪﺍي ﺳﺎﻝ ﻣﺤﺎﺳﺒﻪ ﺷﻮﺩ‪.‬‬

‫‪226-274‬‬
‫ﺳﻮﺩ‬
‫ﻢ ﻮ‬‫ﻢ ﻭ ﺗﻘﺴﻴﻢ‬
‫ﺳﻮﺩ ﻫﺮﺮ ﺳﻬﻢ‬
‫ﻢ‪ -‬ﻋﻤﻠﻴﺎﺕ ﻮ‬
‫ﻓﺼﻞ ﺩﻫﻢ‬
‫ﺁﻣﻮﺯﻳﻢ‪::‬‬
‫ﻞ ﻣﻲﺁ ﺯﻳ‬
‫ﺍﻳﻦ ﻓﻓﺼﻞ‬
‫ﺩﺩﺭ ﺍﻳ‬
‫ﻫﺎي ﺎ‬‫ﻛﺖﻫﺎ‬
‫ﺷﺮﻛﺖ‬‫ﺯﻳﺎﻥ ﺩﺩﺭ ﺷ‬
‫ﺕ ﺳﻮﺩﺩ ﻭ ﺯﻳﺎ‬
‫‪ -‬ﺍﻃﻼﻋﺎﺕ ﺻﻮﺭﺕ‬
‫‪ -‬ﺳﻮﺩ ﻫﺮ ﺳﻬﻢ )‪ (EPS‬ﻭ ﭼﮕﻮﻧﮕﻲ ﻣﺤﺎﺳﺒﻪ ﺁﻥ‬
‫ﺟﺎﻳﺰﻩ‬
‫ﺳﻬﺎﻡ ﺟﺎﻳﺰ‬
‫‪ -‬ﺎ‬
‫‪ -‬ﺍﺻﻼﺡ ﺍﺷﺘﺒﺎﻫﺎﺕ ﺑﺎ ﺍﻫﻤﻴﺖ ﺩﻭﺭﻩ ﻗﺒﻞ‬
‫ﻣﺎﻟﻲ‬
‫ﺕﻫﺎي ﺎﻟ‬
‫ﺻﻮﺭﺕ‬
‫ﺍﻫﻤﻴﺖ ﺩﺩﺭ ﺻ‬
‫ﺍﺷﺘﺒﺎﻫﺎﺕ ﺑﺎ ﺍﻫ ﺖ‬
‫ﺸﺎﺀ ﺍﺻﻼﺡ ﺍﺷﺘ ﺎﻫﺎﺕ‬
‫‪ -‬ﺍﻓﺸﺎ‬
‫‪ -‬ﻣﺤﺪﻭﺩﻳﺖﻫﺎي ﺳﻮﺩ ﺍﻧﺒﺎﺷﺘﻪ‬
‫‪227-274‬‬
‫ﺍﻃﻼﻋﺎﺕ ﺻﻮﺭﺕ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺩﺭ ﺷﺮﻛﺖﻫﺎي ﺳﻬﺎﻣﻲ‬
‫ﺷﻨﺎﺧﺖ ﻋﻤﻠﻴﺎﺕ ﻋﺎﺩي ﻛﻪ ﻣﺎﻫﻴﺘﻲ ﺗﻜﺮﺍﺭي ﺩﺍﺭﻧﺪ ﺍﺯ ﺳﺎﻳﺮ‬

‫ﺍﻗﻼﻡ ﻛﻪ ﺗﻜﺮﺍﺭي ﻧﻴﺴﺘﻨﺪ‪ ،‬ﺩﺭ ﭘﺸﺘﻴﺒﺎﻧﻲ ﻧﺘﺎﻳﺞ ﻋﻤﻠﻴﺎﺕ ﺳﺎﻝ‬
‫ﺍﺳﺖ‪..‬‬
‫ﺁﺗﻲ ﻣﺆﺛﺮ ﺍﺳﺖ‬
‫ﺑﺮ ﺍﻳﻦ ﺍﺳﺎﺱ ﺑﺎﻳﺴﺘﻲ ﺭﻭﻳﺪﺍﺩﻫﺎي ﻏﻴﺮﻋﺎﺩي ﺭﺍ ﺑﻌﺪ ﺍﺯ ﻧﺘﺎﻳﺞ‬
‫ﻧﻤﻮﺩ‪..‬‬
‫ﻋﺎﺩي ﺩﺭ ﺻﻮﺭﺕ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺫﻛﺮ ﻧﻤﻮﺩ‬
‫ﺍﻳﻦ ﺭﻭﻳﺪﺍﺩﻫﺎ ﺩﻭ ﻃﺒﻘﻪ ﻫﺴﺘﻨﺪ‪:‬‬
‫‪ -1‬ﻧﺘﺎﻳﺞ ﻋﻤﻠﻴﺎﺕ ﻣﺘﻮﻗﻒﺷﺪﻩ‬
‫‪ -2‬ﺍﻗﻼﻡ ﻏﻴﺮﻣﺘﺮﻗﺒﻪ‬
‫‪228-274‬‬
‫ﻣﺘﻮﻗﻒﺷﺪﻩ‬
‫ﻋﻤﻠﻴﺎﺕ ﻮ‬
‫ﺻﻨﻌﺖ‬
‫ﺖ‬ ‫ﺨﺘﻠﻒ ﻨ‬
‫ﻫﺎي ﻣﺨﺘﻠﻒ‬‫ﺖﻫﺎ‬
‫ﺳﻬﺎﻣﻲ ﺩﺩﺭ ﻗﻗﺴﻤﺖ‬
‫ﻫﺎي ﺎ‬‫ﻛﺖﻫﺎ‬
‫ﺷﺮﻛﺖ‬ ‫ﺑﺮﺧﻲ ﺍﺯ ﺷ‬
‫ﺑ ﺧ‬
‫ﻼ ﺷﺮﻛﺖ ﻫﻮﺍﭘﻴﻤﺎﻳﻲ ﺩﺭ ﻗﺴﻤﺖ‬‫ﻭ ﺗﺠﺎﺭﺕ ﻓﻌﺎﻟﻴﺖ ﻣﻲﻛﻨﻨﺪ ﻣﺜ ﹰ‬
‫ﻛﺎﺭ ﻣﻲﻛﻨﺪ‪.‬‬
‫ﻫﺘﻠﺪﺍﺭي ﻫﻫﻢ ﻛﺎ‬
‫ﻳﺎ ﻳﻚ ﺷﺮﻛﺖ ﺍﻧﺘﺸﺎﺭﺍﺗﻲ ﺩﺭ ﻗﺴﻤﺖ ﭼﺎﭘﺨﺎﻧﻪ ﻫﻢ ﻓﻌﺎﻟﻴﺖ‬
‫ﻣﻲﻛﻨﺪ‬
‫ﺣﺎﻝ ﺍﮔﺮ ﺍﻳﻦ ﻗﺴﻤﺖ ﻣﺘﻮﻗﻒ ﺷﻮﺩ‪ ،‬ﺳﻮﺩ ﻳﺎ ﺯﻳﺎﻥ ﺣﺎﺻﻞ ﺍﺯ‬
‫ﺷﻮﺩ‪.‬‬
‫ﺁﻭﺭﺩﻩ ﻣﻲﺷ ﺩ‬
‫ﻣﺴﺘﻤﺮ ﺁ ﺩ‬
‫ﻋﺎﺩي ﻭ ﺘ‬ ‫ﺎﺕ ﻋﺎﺩ‬
‫ﻋﻤﻠﻴﺎﺕ‬
‫ﺗﻮﻗﻒ‪ ,‬ﭘﺲ ﺍﺯ ﻋ ﻠ‬
‫ﺗ ﻗﻒ‬
‫‪229-274‬‬
‫ﻏﻴﺮﻣﺘﺮﻗﺒﻪ‬
‫ﺍﻗﻼﻡ ﻴﺮ ﺮ ﺒ‬
‫ﻡ‬
‫ﻣﺸﺨﺼﺎﺕ ﺍﻗﻼﻡ ﻏﻴﺮﻣﺘﺮﻗﺒﻪ‬

‫ﺍﻫﻤﻴﺖ ﺍ ﺖ‬
‫ﺍﺳﺖ‬ ‫ﻣﺒﻠﻎ ﺑﺎ ﺍﻫﻤ ﺖ‬
‫ﻧﻈﺮ ﻣ ﻠﻎ‬
‫‪ -1‬ﺍﺯ ﻧﻈ‬
‫ﻏﻴﺮﻋﺎﺩي ﺩﺍ ﺩ‬
‫ﺩﺍﺭﺩ‬ ‫ﻣﺎﻫﻴﺖ ﻏ ﻋﺎﺩي‬
‫‪ -2‬ﻣﺎﻫ ﺖ‬
‫ﺗﻜﺮﺍﺭ ﻧﺸﻮﺩ‬
‫ﺭﻭﺩ ﺩﺩﺭ ﺁﻳﻨﺪﻩ ﺗﻜ ﺍ‬
‫ﻧﻤﻲ ﻭﺩ‬
‫ﺍﻧﺘﻈﺎﺭ ﻧﻤ‬
‫‪ -3‬ﺍﻧﺘﻈﺎ‬
‫ﻧﻈﺎﻳﺮ ﺁﻥ‬
‫ﻣﺼﺎﺩﺭﻩﻩ ﺍﻣﻮﺍﻝ ﻭ ﻧﻈﺎﻳ‬
‫ﺳﻴﻞ – ﻣﺼﺎﺩ‬
‫ﻧﺎﺷﻲ ﺍﺯ ﺯﻟﺰﻟﻪ ﻭ ﺳ ﻞ‬
‫ﺕ ﻧﺎﺷ‬
‫ﺧﺴﺎﺭﺕ‬
‫ﻣﺜﺎﻝ‪ :‬ﺧ ﺎ‬
‫‪230-274‬‬
‫ﻏﻴﺮﻣﺘﺮﻗﺒﻪ‬
‫ﺍﻗﻼﻡ ﻴﺮ ﺮ ﺒ‬
‫ﻡ‬
‫ﻧﻜﺘﻪ‪:‬‬
‫ﺟﺮﺍﺋﻢ‬
‫ﻢ‬ ‫ﭘﺮﺩﺍﺧﺖ ﺟﺮ‬‫ﺛﺎﺑﺖ ﻭ ﭘﺮ‬
‫ﺩﺍﺭﺍﻳﻲ ﺑ‬
‫ﻓﺮﻭﺵ ﺭ ﻳﻲ‬
‫ﺭﻭﻳﺪﺍﺩﻫﺎي ﺮﻭﺵ‬
‫ي‬ ‫ﺭﻭﻳ‬
‫ﻣﺤﻜﻮﻣﻴﺖ ﺩﺭ ﻣﺤﺎﻛﻢ ﻗﻀﺎﻳﻲ ﻫﺮﭼﻨﺪ ﺗﻜﺮﺍﺭي ﻧﻴﺴﺘﻨﺪ ﻭﻟﻲ ﺩﺭ‬
‫ﻲﺍﻓﺘﺪ‪.‬‬
‫ﺍﺗﻔﺎﻕ ﻣﻲ‬
‫ي ﻕ‬ ‫ﺭﻭﺍﻝ ﻋﺎﺩي‬
‫ﺭﻭ‬
‫ﻟﺬﺍ ﺩﺭ ﻗﺴﻤﺖ ﺳﺎﻳﺮ ﺩﺭﺁﻣﺪﻫﺎ ﻭ ﻫﺰﻳﻨـﻪ ﻫـﺎي ﻏﻴﺮﻋﻤﻠﻴـﺎﺗﻲ‬
‫ﺷﻮﺩ‪.‬‬
‫ﺩﻩ ﻣﻲﺷ ﺩ‬
‫ﺁﺁﻭﺭﺩﻩ‬
‫‪231-274‬‬
‫ﺍﻗﻼﻡ ﻏﻴﺮﻣﺘﺮﻗﺒﻪ – ﺗﻐﻴﻴﺮ ﺩﺭ ﺍﺻﻮﻝ ﻭ ﺭﻭﺵﻫﺎي ﭘﺬﻳﺮﻓﺘﻪ ﺷﺪﻩ ﺣﺴﺎﺑﺪﺍﺭي‬
‫‪ -‬ﻳﻜﻲ ﺍﺯ ﺍﺻﻮﻝ ﭘﺬﻳﺮﻓﺘﻪﺷﺪﻩ ﺣﺴﺎﺑﺪﺍﺭي‪ ،‬ﺍﺻﻞ ﺛﺒﺎﺕ‬

‫ﺭﻭﻳ‬
‫ﺭﻭﻳﻪ ﺍﺳﺖ‬
‫‪ -‬ﺭﻋﺎﻳﺖ ﺍﻳﻦ ﺍﺻﻞ ﺑﻪ ﻣﻔﻬﻮﻡ ﻋﺪﻡ ﺗﻐﻴﻴﺮ ﻣﻄﻠﻖ ﻧﻴﺴﺖ‬
‫ﻋﻤﻠﻴﺎﺕ‬
‫ﻳﺞ ﻴ‬ ‫ﺍﺭﺍﺋﻪ ﺑﺑﻬﺘﺮﺮ ﻧﺘﺎﻳﺞ‬
‫ﺠﺮ ﺑﺑﻪ ﺭ‬
‫ﺗﻐﻴﻴﺮ ﻳﻳﻚ ﺭﻭﺵ ﻣﻨﺠﺮ‬
‫ﺍﮔﺮ ﻴﻴﺮ‬
‫‪ -‬ﺮ‬
‫ﺷﺪ‪ ،‬ﺑﺎﻳﺪ ﺍﻳﻦ ﻛﺎﺭ ﺭﺍ ﺍﻧﺠﺎﻡ ﺩﺍﺩ ﻭ ﺁﺛﺎﺭ ﺍﻳﻦ ﺗﻐﻴﻴﺮ ﺭﻭﺵ‬
‫ﻥ ﺩﺍﺩ‪.‬‬ ‫ﺏﻫﺎ ﻧﺸﺎﻥ‬ ‫ﺗﺎﻛﻨﻮﻥ ﺩﺭﺭ ﺣﺴﺎﺏ‬
‫ﺭﺭﺍ ﺍﺯﺯ ﺑﺍﺑﺘﺪﺍ ﻮﻥ‬
‫‪232-274‬‬
‫ﺳﻬﺎﻣﻲ ﺁﺭﺵ ﺍﺳﺘﻬﻼﮎ ﻭﺳﻴﻠﻪ ﻧﻘﻠﻴﻪ ﺧﻮﺩ ﺭﺍ‬‫ﻓﺮﺽ ﻛﻨﻴﺪ ﺷﺮﻛﺖ ﺳﻬﺎﻣ‬
‫ﻛﻪ ﺑﻪ ﻗﻴﻤﺖ ‪ 7.000.000‬ﺭﻳﺎﻝ ﺩﺭ ﺍﺑﺘﺪﺍي ﺳﺎﻝ ‪ 80‬ﺧﺮﻳﺪﺍﺭي‬
‫ﻛﺮﺩﻩ ﺑﻮﺩ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺭﻭﺵ ﺧﻂ ﻣﺴﺘﻘﻴﻢ ﺑﺎ ﺍﺭﺯﺵ ﺍﺳﻘﺎﻁ‬
‫‪ 1.000.000‬ﺭﻳﺎﻝ ﻭ ﺩﻩ ﺳﺎﻟﻪ ﻣﺤﺎﺳﺒﻪ ﻧﻤﺎﻳﺪ‪.‬‬
‫‪7.000.000 – 1.000.000‬‬
‫‪= 600.000‬‬ ‫ﺍﺳﺘﻬﻼﻙ ﺳﺎﻻﻧﻪ‬
‫‪ 10‬ﺳﺎﻝ‬
‫ﻝ‬
‫‪600 000 * 3 = 1.800.000‬‬

‫‪600.000‬‬ ‫‪1 800 000‬‬ ‫ﺍﻧﺒﺎﺷﺘﻪ ‪ 3‬ﺳﺎﻝ‬
‫ﺍﺳﺘﻬﻼﻙ ﺍﻧ ﺎﺷﺘﻪ‬
‫‪233-274‬‬
‫ﺩﺭﺻﺪ‬
‫ﺮﺥ ‪ 20‬ﺭ‬
‫ﻧﺰﻭﻟﻲ ﻭ ﻧﺮﺥ‬
‫ﺍﺯ ﺭﻭﺵ ﺰﻭ‬
‫ﺷﻮﺩ ﻛﻪ ﺯ‬
‫ﮔﺮﻓﺘﻪ ﻮ‬
‫ﺗﺼﻤﻴﻢ ﺮ‬
‫ﻴﻢ‬ ‫ﭼﻬﺎﺭﻡ‬
‫ﺳﺎﻝ ﭼﻬ ﺭﻡ‬
‫ﺩﺭ ﻝ‬‫ﺍﮔﺮ ﺭ‬
‫ﺣﺎﻝ ﺮ‬
‫ﻝ‬
‫ﺑﺮﺍي ﻣﺤﺎﺳﺒﻪ ﺍﺳﺘﻬﻼﻙ ﺍﺳﺘﻔﺎﺩﻩ ﺷﻮﺩ ﺑﺎﻳﺴﺘﻲ ﺍﺳﺘﻬﻼﻙ ﺍﺯ ﺳﺎﻝ ‪ 80‬ﺗﺎﻛﻨﻮﻥ ﺑﻪ ﺭﻭﺵ‬
‫ﻧﺰﻭﻟﻲ ﻣﺤﺎﺳﺒﻪ ﻭ ﻣﻨﻈﻮﺭ ﮔﺮﺩﺩ‪.‬‬
‫‪7.000.000 * 20/0 = 1.400.000‬‬ ‫ﺳﺎﻝ ‪80‬‬
‫‪– 1.400.000) * 20/0 = 1.120.000‬‬ ‫ﺳﺎﻝ ‪81‬‬

‫‪(7.000.000‬‬
‫‪– 2.520.000) * 20/0 = 896.000‬‬ ‫ﺳﺎﻝ ‪82‬‬

‫‪(7.000.000‬‬
‫‪7 000 000‬‬
‫‪3.416.000‬‬ ‫ﺟﻤﻊ ﺍﺳﺘﻬﻼﻙ‬
‫‪234-274‬‬
‫ﺁﺛﺎﺭ ﻧﺎﺷﻲ ﺍﺯ ﺗﻐﻴﻴﺮ ﺭﻭﺵ ﻣﺤﺎﺳﺒﻪ ﺍﺳﺘﻬﻼﻙ ﺍﺯ ﺧﻂ‬

‫ﻣﺴﺘﻘﻴﻢ ﺑﻪ ﺭﻭﺵ ﻧﺰﻭﻟﻲ ﺑﺎ ﻧﺮﺥ ‪ 20‬ﺩﺭﺻﺪ ﺑﺮﺍﺑﺮ ﺍﺳﺖ ﺑﺎ‪:‬‬
‫‪3 416 000- 1.800.000‬‬

‫‪3.416.000‬‬ ‫‪1 800 000 = 1.616.000‬‬
‫‪1 616 000‬‬
‫‪235-274‬‬

‫‪1 616 000‬‬
‫‪1.616.000‬‬ ‫ﺁﺛﺎﺭ ﺍﻧﺒﺎﺷﺘﻪ ﻧﺎﺷﻲ ﺍﺯ ﺗﻐﻴﻴﺮ ﺭﻭﺵ‬
‫ﺩﺭ ﻣﺤﺎﺳﺒﻪ ﺍﺳﺘﻬﻼﻙ‬
‫ﺍﺳﺘﻬﻼﻙ ﺍﻧﺒﺎﺷﺘﻪ ﻭﺳﺎﺋﻂ ﻧﻘﻠﻴﻪ‬
‫‪1.616.000‬‬
‫ﻲﺭﺭﺳﺪ‪.‬‬
‫ﻲ ﻣﻲ‬
‫ﻧﺰﻭﻟﻲ‬
‫ﺍﻓﺰﺍﻳﺶ ﻳﻳﺎﻓﺘﻪ ﻭ ﺑﺑﻪ ﺣﺪ ﺰﻭ‬
‫ﺍﻧﺒﺎﺷﺘﻪ ﺰ ﻳﺶ‬
‫ﺍﺳﺘﻬﻼﻙ ﺒ‬
‫ﻳﻦ ﺒﺛﺒﺖ ﻬ‬
‫ﺑﺑﺎ ﺍﻳﻦ‬
‫‪236-274‬‬
‫ﻣﺜﺎﻝ ‪ :‬ﻣﺴﺄﻟﻪ ‪ 10-5‬ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﺩﻣﺎﻭﻧﺪ‬
‫‪89.500.000‬‬ ‫ﺮﻭﺵ ﺺ‬
‫ﺧﺎﻟﺺ‬ ‫ﻓﺮﻭﺵ‬
‫)‪(42.000.000‬‬ ‫ﻗﻴﻤﺖ ﺗﻤﺎﻡﺷﺪﻩ ﻛﺎﻻي ﻓﺮﻭﺵﺭﻓﺘﻪ‬
‫‪47.500.000‬‬ ‫ﺳﻮﺩ ﻧﺎﺧﺎﻟﺺ‬
‫‪(12.520.000‬‬
‫)‪12 520 000‬‬ ‫ﻫﺰﻳﻨﻪﻫﺎي ﻋﻤﻠﻴﺎﺕ‬
‫‪34.980.000‬‬ ‫ﺳﻮﺩ ﺧﺎﻟﺺ ﻋﻤﻠﻴﺎﺗﻲ‬
‫‪6.530.000‬‬ ‫ﻏﻴﺮﻋﻤﻠﻴﺎﺗﻲ‬
‫ﻲ‬ ‫ﻫﺰﻳﻨﻪﻫﺎ ي ﺮ‬
‫ﺩﺭﺁﻣﺪﻫﺎ ﻭ ﺰ‬
‫ﺳﺎﻳﺮ ﺭ‬
‫ﺮ‬
‫‪41.510.000‬‬ ‫ﺳﻮﺩ ﺣﺎﺻﻞ ﺍﺯ ﻋﻤﻠﻴﺎﺕ ﻋﺎﺩي ﻭ ﻣﺴﺘﻤﺮ‬
‫‪2.000.000‬‬ ‫ﺳﻮﺩ ﺣﺎﺻﻞ ﺍﺯ ﻓﺮﻭﺵ ﻗﺴﻤﺖ ﻣﺘﻮﻗﻒﺷﺪﻩ‬
‫‪43.510.000‬‬ ‫ﺳﻮﺩ ﺧﺎﻟﺺ ﻗﺒﻞ ﺍﺯ ﺍﻗﻼﻡ ﻏﻴﺮﻣﺘﺮﻗﺒﻪ‬
‫)‪(1.830.000‬‬ ‫ﺧﺴﺎﺭﺕ ﻧﺎﺷﻲ ﺍﺯ ﺯﻟﺰﻟﻪ‬
‫‪7 000 000‬‬
‫‪7.000.000‬‬ ‫ﺍﺭﺯﻳﺎﺑﻲ ﻣﻮﺟﻮﺩي ﮐﺎﻻ‬
‫ﺍﺿﺎﻓﻪ ﻣﻣﻲﺷﻮﺩ ﺗﻐﻴﻴﺮ ﺭﻭﺵ ﺍﺭﺯﻳﺎﺑ‬
‫‪48.680.000‬‬ ‫ﺳﻮﺩ ﺧﺎﻟﺺ‬
‫‪237-274‬‬
‫‪Earnings Per share‬‬ ‫ﺳﻮﺩ ﻫﺮ ﺳﻬﻢ ‪EPS‬‬
‫• ﻣﻬﻢﺗﺮﻳﻦ ﺳﺘﺎﺩ ﺳﻴﺴﺘﻢﻫﺎي ﺣﺴﺎﺑﺪﺍﺭي ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ‬

‫ﺗﻌﻴﻴﻦ ﺳﻮﺩ ﻫﺮ ﺳﻬﻢ ﻋﺎﺩي ﺍﺳﺖ‬
‫• ﺍﮔﺮ ﺷﺮﻛﺖ ﺩﺍﺭﺍي ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ ﻭ ﻋﺎﺩي ﺑﺎﺷﺪ‪ ،‬ﺍﺑﺘﺪﺍ‬
‫ﺳﻮﺩ ﺗﻀﻤﻴﻦﺷﺪﻩ ﺳﺎﻝ ﺟﺎﺭي ﻭ ﻣﻌﻮﻕ ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯ‪،‬‬
‫ﺷﻮﺩ‪..‬‬
‫ﻣﺤﺎﺳﺒﻪ ﻭ ﺍﺯ ﺳﻮﺩ ﺧﺎﻟﺺ ﻛﺴﺮ ﻣﻲﺷﻮﺩ‬
‫• ﺳﭙﺲ ﺍﻳﻦ ﺭﻗﻢ ﺑﺮ ﺗﻌﺪﺍﺩ ﺳﻬﺎﻡ ﻋﺎﺩي ﺗﻘﺴﻴﻢ ﻣﻲﺷﻮﺩ‪.‬‬
‫• ﺍﮔﺮ ﺩﺭ ﺻﻮﺭﺕ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﺍﻗﻼﻡ ﻏﻴﺮﻣﺘﺮﻗﺒﻪ ﻭ ﻧﻈﺎﻳﺮ‬
‫ﺁﻥ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻴﻢ ﺑﺎﻳﺪ ﺳﻮﺩ ﺣﺎﺻﻞ ﺍﺯ ﻋﻤﻠﻴﺎﺕ ﻋﺎﺩي ﻭ‬
‫ﻣﺴﺘﻤﺮ ﻫﺮ ﺳﻬﻢ ﺭﺍ ﻫﻢ ﻣﺤﺎﺳﺒﻪ ﻧﻤﺎﺋﻴﻢ‪.‬‬
‫‪238-274‬‬
‫ﺑﺎ ﻓﺮﺽ ﺍﻳﻨﻜﻪ ﺩﺭ ﻣﺜﺎﻝ ‪ 10-5‬ﺗﻌﺪﺍﺩ ﺳﻬﺎﻡ ﻋﺎﺩي‬

‫ﺳﻬﺎﻡ ﻣﻤﺘﺎﺯﺯ(‬
‫ﺑﺪﻭﻥ ﻡ‬
‫ﺳﻬﻢ ﺑﺑﺎﺷﺪ )ﺑ ﻭﻥ‬
‫‪ 10.000‬ﻢ‬
‫ﺍﺳﻼﻳﺪ ﺑﺑﻌﺪ ﺍﺳﺖ‪.‬‬

‫ﻳ‬ ‫ﺷﺮﺡ‬
‫ﺳﻬﻢ ﺑﺑﻪ ﺮﺡ‬
‫ﻫﺮ ﻬﻢ‬
‫ﺳﻮﺩ ﺮ‬
‫ﻮ‬
‫‪239-274‬‬
‫‪4151‬‬ ‫ﻋﺎﺩي ﻭ ﻣﺴﺘﻤﺮﺮ ﻫﺮﺮ ﺳﻬﻢ‬

‫ﻬﻢ‬ ‫ﻋﻤﻠﻴﺎﺕ ي‬
‫ﺍﺯ ﻴ‬‫ﺣﺎﺻﻞ ﺯ‬
‫ﻞ‬ ‫ﺳﻮﺩ‬
‫ﻮ‬
‫‪200‬‬ ‫ﻣﺘﻮﻗﻒﺷﺪﻩ ﻫﺮﺮ ﺳﻬﻢ‬

‫ﻬﻢ‬ ‫ﺮﻭﺵ ﻗﺴﻤﺖ ﻮ‬
‫ﺳﻮﺩ ﺣﺎﺻﻞ ﺍﺯﺯ ﻓﺮﻭﺵ‬
‫ﻮ‬
‫‪4351‬‬ ‫ﺳﻮﺩ ﺧﺎﻟﺺ ﻗﺒﻞ ﺍﺯ ﺍﻗﻼﻡ ﻏﻴﺮﻣﺘﺮﻗﺒﻪ ﻫﺮ ﺳﻬﻢ‬
‫)‪(183‬‬ ‫ﺧﺴﺎﺭﺕ ﻧﺎﺷﻲ ﺍﺯ ﺯﻟﺰﻟﻪ ﻫﺮ ﺳﻬﻢ‬
‫‪700‬‬ ‫ﺍﺿﺎﻓﻪ ﻣﻲﺷﻮﺩ ﺗﻐﻴﻴﺮ ﺭﻭﺵ ﺍﺭﺯﻳﺎﺑﻲ ﻣﻮﺟﻮﺩي ﮐﺎﻻ ﻫﺮ ﺳﻬﻢ‬

‫‪4868‬‬ ‫ﺳﻬﻢ‬
‫ﺳﻮﺩ ﺧﺎﻟﺺ ﻫﻫﺮ ﻬ‬
‫ﺩ‬
‫‪240-274‬‬
‫ﺟﺎﻳﺰﻩ‬
‫ﺳﻬﺎﻡ ﺟ ﻳﺰ‬
‫ﻬﻡ‬
‫ﻬﻮﻡ ﺍﺳﺖ ﮐﻪ‬
‫ﺍﻳﻦ ﻣﻔﻬﻮﻡ‬
‫ﺟﺎﻳﺰﻩ ( ﺑﺑﻪ ﻳﻦ‬
‫ﺳﻬﺎﻡ ﺟ ﻳﺰ‬
‫ﺳﻬﻤﻲ ) ﻬ ﻡ‬
‫ﺳﻮﺩ ﻬ ﻲ‬‫ﻮ‬
‫ﺷﺮﮐﺖ ﺳﻬﺎﻣﻲ ﺑﻪ ﺟﺎي ﭘﺮﺩﺍﺧﺖ ﻧﻘﺪي ﺳﻮﺩ ﺑﻪ‬
‫ﻧﻤﺎﻳﺪ‪.‬‬
‫ﺍﺭﺍﻳﻪ ﻳ‬‫ﻬﻢ ﺭ ﻳ‬
‫ﺑﺮﮔﻪ ﺳﻬﻢ‬
‫ﻥ ﺑﺮ‬
‫ﺳﻬﺎﻣﺪﺍﺭﺍﻥ‬
‫ﺭ‬ ‫ﻬ‬
‫ﺑﺮﺍي‬
‫ي‬ ‫ي ﺑﺮ‬
‫ﭘﺮﺩﺍﺧﺖ ﻧﻘﺪي‬
‫ي ﭘﺮ‬
‫ﺟﺎي‬
‫ﺳﻬﺎﻣﻲ ﺑﺑﻪ ﺟ‬
‫ي ﻬ ﻲ‬ ‫ﺷﺮﻛﺖﻫﺎي‬‫ﭼﺮﺍ ﺮ‬
‫ﭼﺮ‬
‫ﺗﻘﺴﻴﻢ ﺳﻮﺩ ﺍﺯ ﺳﻬﺎﻡ ﺟﺎﻳﺰﻩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻛﻨﻨﺪ؟‬
‫ﺷﺮﻛﺖ‬‫ﻧﻘﺪي ﺮ‬
‫ﺑﻊ ي‬ ‫‪ -1‬ﺣﻔﻆ ﻣﻨﺎﺑﻊ‬
‫‪ -2‬ﻛﺎﻫﺶ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﺳﻬﺎﻡ ﺷﺮﻛﺖ‬
‫ﻣﺎﻟﻴﺎﺗﻲ‬
‫ﻲ‬ ‫ﺹ ﻴ‬ ‫ي ﻣﻘﺎﺻﺪ ﺧﺎﺹ‬ ‫ﺑﺮﺍي‬
‫‪ -3‬ﺑﺮ‬
‫‪241-274‬‬
‫ﭼﮕﻮﻧﮕﻲ ﻣﺤﺎﺳﺒﻪ‬
‫ﭼﮕﻮﻧﮕ‬
‫‪ -1‬ﺗﻌﻴﻴﻦ ﻣﻴﺰﺍﻥ ﺳﻮﺩ ﻗﺎﺑﻞ ﺗﻘﺴﻴﻢ )ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻧﻈﺮ ﻣﺠﻤﻊ‬

‫ﻲ((‬
‫ﻋﻤﻮﻣﻲ‬
‫ﻮ‬
‫‪ -2‬ﻣﺒﻠﻎ ﺳﻮﺩ ﻗﺎﺑﻞ ﺗﻘﺴﻴﻢ ﺭﺍ ﺑﻪ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﺗﻘﺴﻴﻢ ﻣﻲﻛﻨﻴﻢ ﺗﺎ‬
‫ﺟﺎﻳﺰﻩ ﺭﺭﺍ ﺑﺑﺪﺳﺖ ﺁﻭﺭﻳﻢ‬
‫ﻭﺭﻳﻢ‬ ‫ﻡ ﺟ ﻳﺰ‬
‫ﺗﻌﺪﺍﺩ ﺳﻬﺎﻡ‬
‫‪ -3‬ﺗﻌﺪﺍﺩ ﻣﺮﺑﻮﻃﻪ ﺭﺍ ﺩﺭ ﺍﺭﺯﺵ ﺍﺳﻤﻲ ﻫﺮ ﺳﻬﻢ ﺿﺮﺏ ﻭ ﻧﺘﻴﺠﻪ‬
‫ﻣﺒﻠﻎ ﺳﻬﺎﻡ‬
‫ﻡ‬ ‫ﻴﻢ ﺗﺎ ﺑﺑﻪ ﺗﺮﺮﺗﻴﺐ ﺒ ﻎ‬
‫ﻣﻲﻛﻨﻴﻢ‬
‫ﻛﺴﺮ ﻲ‬
‫ﺗﻘﺴﻴﻢ ﺮ‬
‫ﺑﻞ ﻴﻢ‬ ‫ﺳﻮﺩ ﻗﺎﺑﻞ‬
‫ﺭﺭﺍ ﺍﺯﺯ ﻮ‬
‫ﻋﺎﺩي ﻭ ﺻﺮﻑ ﺳﻬﺎﻡ ﺑﺪﺳﺖ ﺁﻳﺪ‪.‬‬
‫‪242-274‬‬
‫ي ﻗﺒﻞ‬
‫ﺒﻞ‬ ‫ﺳﺎﻝﻫﺎي‬
‫ﺍﻣﺘﺤﺎﻧﻲ ﻝ‬
‫ﻲ‬ ‫ﻣﺴﺄﻟﻪ‬
‫ﺍﻃﻼﻋﺎﺕ ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﭼﺎﻟﻮﺱ ﺩﺭ ﭘﺎﻳﺎﻥ ﺳﺎﻝ‬

‫ﺍﺭﺯﺵ ﺍﺳﻤﻲ ﺳﻬﺎﻡ ﻋﺎﺩي ‪ 1000‬ﺭﻳﺎﻟﻲ ﺑﻪ ﺗﻌﺪﺍﺩ ‪10.000‬‬
‫‪10.000.000‬‬
‫ﺻﺮﻑ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪2.000.000‬‬
‫ﺳﻮﺩ ﺍﻧﺒﺎﺷﺘﻪ‬
‫‪3 000 000‬‬
‫‪3.000.000‬‬
‫ﺟﻤﻊ‬
‫‪15.000.000‬‬
‫ﺗﻘﺴﻴﻢ ‪ %25‬ﺳﻮﺩ ﺍﻧﺒﺎﺷﺘﻪ ﺭﺍ ﻣﺠﻤﻊ ﺗﺼﻮﻳﺐ ﻧﻤﻮﺩ ﻗﻴﻤﺖ ﺳﻬﺎﻡ ﺩﺭ ﺑﺎﺯﺍﺭ ‪ 1250‬ﺭﻳﺎﻝ‬
‫ﻣﻄﻠﻮﺏ ﺍﺳﺖ ﺛﺒﺖﻫﺎي ﻻﺯﻡ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺷﺮﻛﺖ‬

‫‪243-274‬‬
‫ﻣﺤﺎﺳﺒﺎﺕ‬
‫ﺒ‬
‫ﻣﺒﻠﻎ ﺳﻮﺩ ﺳﻬﻤﻲ ‪3.000.000 * 25/0 = 750.000‬‬
‫ﻣﻨﺘﺸﺮﻩ ‪750.000 ÷ 1250 = 600‬‬

‫ﺮ‬ ‫ﻡ‬
‫ﺳﻬﺎﻡ‬
‫ﺗﻌﺪﺍﺩ ﻬ‬
‫‪244-274‬‬

‫ﺩﺭ ﻣﻮﻗﻊ ﺗﺼﻮﻳﺐ‪:‬‬
‫‪750 000‬‬
‫‪750.000‬‬ ‫ﺳﻮﺩ )ﺯﻳﺎﻥ( ﺍﻧﺒﺎﺷﺘﻪ‬
‫ﺳﻬﺎﻡ ﺟﺎﻳﺰﻩ ﻗﺎﺑﻞ ﺗﻮﺯﻳﻊ‬
‫‪600 000‬‬
‫‪600.000‬‬
‫ﺻﺮﻑ ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪150 000‬‬
‫‪150.000‬‬
‫ﺩﺭ ﻣﻮﻗﻊ ﺍﺭﺍﻳﻪ‪:‬‬
‫‪600.000‬‬
‫‪.‬‬ ‫ﺳﻬﺎﻡ ﺟﺎﻳﺰﻩ ﻗﺎﺑﻞ ﺗﻮﺯﻳﻊ‬
‫‪600.000‬‬ ‫ﺳﻬﺎﻡ ﻋﺎﺩي‬
‫‪245-274‬‬
‫ﺩﻭﺭﻩﻫﺎي ﻣﺎﻟﻲ ﻗﺒﻞ‬

‫ﺍﺻﻼﺡ ﺍﺷﺘﺒﺎﻫﺎﺕ ﺑﺎ ﺍﻫﻤﻴﺖ ﻭﺭ‬
‫ﺳﻮﺩ )ﺯﻳﺎﻥ( ﺍﻧﺒﺎﺷﺘﻪ ﺑﺨﺸﻲ ﺍﺯ ﺣﻘﻮﻕ ﺻﺎﺣﺒﺎﻥ ﺳﻬﺎﻡ ﺍﺳﺖ‬

‫ﺳﻮﺩ ﺗﻘﺴﻴﻢ‬
‫ﻴﻢ‬ ‫ﻥ( ﭘﺲ ﺍﺯﺯ ﻛﺴﺮﺮ ﻮ‬
‫ﺯﻳﺎﻥ‬
‫ﺳﻮﺩ )ﺯﻳ‬
‫ﻊ ﻮ‬‫ﺗﺠﻤﻊ‬
‫ﻥ ﺩﻫﻨﺪﻩ ﺠ‬‫ﻛﻪ ﻧﺸﺎﻥ‬
‫ﺷﺪﻩ ﺍﺯ ﺑﺪﻭ ﺗﺄﺳﻴﺲ ﺷﺮﻛﺖﻫﺎي ﺳﻬﺎﻣﻲ ﺗﺎ ﺯﻣﺎﻥ‬
‫ﺭي ﺍﺳﺖ‪.‬‬
‫ﺟﺎﺭي‬‫ﻝﺟ‬
‫ﮔﻴﺮي ﺳﺎﻝ‬
‫ﮔﺰﺍﺭﺵ ﻴﺮي‬
‫ﺰ ﺭﺵ‬
‫ﻣﻌﻤﻮﻻﹰ ﺍﮔﺮ ﺍﺷﺘﺒﺎﻩ ﻳﻚ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺩﺭ ﺩﻭﺭﻩ ﺑﻌﺪ ﻛﺸﻒ‬
‫ﻥ( ﺒ‬‫ﺯﻳﺎﻥ‬
‫ﺳﻮﺩ )ﺯﻳ‬
‫ﺏ ﻮ‬
‫ﺗﻌﺪﻳﻞ ﺣﺴﺎﺏ‬
‫ﻣﻮﺟﺐ ﻳﻞ‬
‫ﺁﻥ ﻮﺟﺐ‬
‫ﺁﺛﺎﺭ ﻥ‬
‫ﺷﻮﻧﺪ ﺭ‬ ‫ﻮ‬
‫‪246-274‬‬
‫ﻝ‬
‫ﻣﺜﺎﻝ‬
‫ﻓﺮﺽ ﻛﻨﻴﺪ ﻭﺍﺭﻳﺰ ﻣﺒﻠﻎ ‪ 5.000.000‬ﺗﻮﺳﻂ ﻳﻜﻲ ﺍﺯ ﻣﺸﺘﺮﻳﺎﻥ‬

‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﺑﻪ ﻋﻨﻮﺍﻥ ﺩﺭﺁﻣﺪ ﻣﺘﻔﺮﻗﻪ ﺩﺭ ﺣﺴﺎﺏ ﻫﺎ ﺍﻧﻌﻜﺎﺱ‬
‫ﻳﺎﻓﺘﻪ ﺑﺎﺷﺪ‪ ،‬ﺳﺎﻝ ﺑﻌﺪ ﻣﺸﺨﺺ ﻣﻲ ﮔﺮﺩﺩ ﻛﻪ ﻣﺒﻠﻎ ﻣـﺬﻛﻮﺭ ﻭﺍﻡ‬
‫ﺑﻮﺩﻩ ﺍﺳﺖ ﻭ ﺑﻪ ﺍﺷﺘﺒﺎﻩ ﺑﻪ ﻋﻨﻮﺍﻥ ﺩﺭﺁﻣﺪ ﻣﻨﻈﻮﺭ ﺷﺪﻩ ﺍﺳﺖ ﺍﻳﻦ‬
‫ﺍﺷﺘﺒﺎﻩ ﻣﻮﺟﺐ ﺷﺪﻩ ﺍﺳﺖ ﻛﻪ ﺳﻮﺩ ﺳﺎﻝ ﻗﺒﻞ ﺑﻪ ﻫﻤﻴﻦ ﻣﺒﻠﻎ ﺑﻴﺸﺘﺮ‬
‫ﮔﺰﺍﺭﺵ ﺷﻮﺩ‪.‬‬
‫‪247-274‬‬
‫ﺩﻭﺭﻩﻫﺎي ﻣﺎﻟﻲ ﻗﺒﻞ‬

‫ﺍﺻﻼﺡ ﺍﺷﺘﺒﺎﻫﺎﺕ ﺑﺎ ﺍﻫﻤﻴﺖ ﻭﺭ‬
‫ﺑﺮﺍي ﺍﺻﻼﺡ ﺍﻳﻦ ﺍﺷﺘﺒﺎﻩ ﺛﺒﺖ ﺯﻳﺮ ﺩﺭ ﺩﻓﺎﺗﺮ ﺍﻧﺠﺎﻡ ﻣﻴﺸﻮﺩ‪:‬‬
‫ﺳﻮﺩ )ﺯﻳﺎﻥ( ﺍﻧﺒﺎﺷﺘﻪ ‪5.000.000‬‬

‫ﺍﺻﻼﺡ ﺍﺷﺘﺒﺎﻩ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﻗﺒﻞ‬
‫‪248-274‬‬
‫ﺳﻮﺩ ﺒ‬
‫ﻫﺎي ﻮ‬
‫ﻣﺤﺪﻭﺩﻳﺖ ي‬
‫ﻭ ﻳ‬
‫‪ -1‬ﺍﻧﺪﻭﺧﺘﻪ ﻗﺎﻧﻮﻧﻲ‬
‫ﺑﻪ ﻣﻮﺟﺐ ﻣﺎﺩﻩ ‪ 140‬ﻫﺮ ﺳﺎﻟﻪ ‪ 5‬ﺩﺭﺻﺪ ﺳﻮﺩ ﺧﺎﻟﺺ‬
‫ﺷﺮﻛﺖ ﺳﻬﺎﻣﻲ ﺑﻪ ﻋﻨﻮﺍﻥ ﺍﻧﺪﻭﺧﺘﻪ ﻗﺎﻧﻮﻧﻲ ﺗﺨﺼﻴﺺ‬
‫ﺷﻮﺩ‪..‬‬
‫ﺩﺍﺩﻩ ﻣﻲﺷﻮﺩ‬
‫ﺗﺎ ﻣﺎﺩﺍﻣﻲ ﻛﻪ ﺍﻧﺪﻭﺧﺘﻪ ﻗﺎﻧﻮﻧﻲ ﺑﻪ ﻳﻚ ﺩﻫﻢ ﺳﺮﻣﺎﻳﻪ‬
‫ﻧﺮﺳﻴﺪﻩ ﻣﻨﻈﻮﺭ ﮐﺮﺩﻥ ﺁﻥ ﺍﺟﺒﺎﺭي ﻭ ﺩﺭ ﻏﻴﺮ ﺍﻳﻨﺼﻮﺭﺕ‬
‫ﺍﺧﺘﻴﺎﺭي ﺍﺳﺖ‪.‬‬
‫‪249-274‬‬
‫ﺳﻮﺩ ﺒ‬
‫ﻫﺎي ﻮ‬
‫ﻣﺤﺪﻭﺩﻳﺖ ي‬
‫ﻭ ﻳ‬
‫‪ -2‬ﺩﺭ ﺑﺮﺧﻲ ﺍﺯ ﺷﺮﻛﺖﻫﺎي ﺳﻬﺎﻣﻲ ﺑﻪ ﻣﻮﺟﺐ ﺍﺳﺎﺳﻨﺎﻣﻪ‬

‫ﻲ ﻣﻘﺎﺻﺪ‬
‫ﺑﺮﺧﻲ‬
‫ﺑﺮﺍي ﺑﺮ‬
‫ﻋﻤﻮﻣﻲ ﺑﺮ‬
‫ﻣﺠﻤﻊ ﻮ ﻲ‬‫ﻊ‬ ‫ﺐ‬
‫ﺗﺼﻮﻳﺐ‬
‫ﻭ ﻳﺎ ﻮ‬
‫ﺧﺎﺻﻲ ﺑﺨﺸﻲ ﺍﺯ ﺳﻮﺩ ﺍﻧﺒﺎﺷﺘﻪ ﺑﻪ ﺍﻧﺪﻭﺧﺘﻪ ﺗﺨﺼﻴﺺ‬
‫ﻳﺎﺑﺪ‪.‬‬
‫ﻲﻳ ﺑ‬
‫ﻣﻲ‬
‫‪250-274‬‬
‫ﮔﺬﺍﺭﻳﻬﺎ‬
‫ﺭﻳﻬ‬ ‫ﺳﺮﻣﺎﻳﻪ‬
‫ﺑﺪﻫﻴﻬﺎي ﺑﺑﻠﻨﺪ ﻣﺪﺕ ﻭ ﺮ ﻳ‬
‫ﺑ ﻴﻬ ي‬ ‫ﻳﺎﺯﺩﻫﻢ –‬
‫ﻓﺼﻞ ﻳ ﺯ‬
‫ﻞ‬
‫ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﻣﻲﺁﻣﻮﺯﻳﻢ‪:‬‬
‫‪ -‬ﺣﺴﺎﺑﺪﺍﺭي ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ‬

‫ﺍﺟﺎﺭﻩﻫﺎ‬
‫‪-‬ﺍ ﺎ‬
‫‪ -‬ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﺑﻠﻨﺪﻣﺪﺕ‬
‫‪251-274‬‬
‫ﻲ‬ ‫ﻓﺮﺿﻪ ﭘﺮ‬
‫ﺍﻭﺭﺍﻕ ﺮ‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﻭ‬
‫ﺑ‬
‫ﻻ ﺍﺯ ﻣﻨﺎﺑﻊ‬
‫ﺗﺄﻣﻴﻦ ﻣﺎﻟﻲ ﻋﻤﻠﻴﺎﺕ ﻋﺎﺩي ﺷﺮﻛﺖﻫﺎ ﻣﻌﻤﻮ ﹰ‬
‫ﺑﺪﻫﻲﻫﺎي ﺟﺎﺭي ﺑﺑﺪﺳﺖ‬‫ﺷﺮﻛﺖ ﻳﺎ ﺑ ﻲ‬‫ﻣﻮﺟﻮﺩ ﺮ‬
‫ﻲ ﻮ ﻮ‬ ‫ﻣﺎﻟﻲ‬
‫ﻣﻲﺁﻳﺪ‪.‬‬
‫ﻭﻟﻲ ﺑﺮﺍي ﻋﻤﻠﻴﺎﺕ ﺗﻮﺳﻌﻪ ﻛﻪ ﻣﻨﺎﺑﻊ ﻣﺘﻨﺎﺑﻬﻲ ﻻﺯﻡ ﺍﺳﺖ‬
‫ﺷﺮﻛﺖﻫﺎ ﺑﻪ ﺧﻴﺮ ﻃﺮﻳﻖ ﻋﻤﻞ ﻣﻲﻛﻨﻨﺪ‪.‬‬
‫‪252-274‬‬
‫ﻣﺎﻟﻲ‬
‫ﻨﺎﺑﻊ ﺎﻟ‬
‫ﺗﺄﻣﻴﻦ ﻣﻨﺎﺑﻊ‬
‫ﺭﻭﺵﻫﺎي ﺗﺄ ﻦ‬
‫ﻭﺵ‬
‫ﺗﻘﺴﻴﻢ ﺩ‬
‫ﺳﻮﺩ‬ ‫ﺑﺮﺍي ﺗﻘ‬
‫ﺩﻳﺖ ﺑ ﺍ‬
‫ﻣﺤﺪﻭﺩﻳﺖ‬
‫‪ -1‬ﺍﻳﺠﺎﺩ ﺤﺪ‬
‫ﺳﻬﺎﻡ ﺪﻳﺪ‬
‫ﺟﺪﻳﺪ‬ ‫ﺻﺪﻭﺭ ﺎ‬
‫‪ -2‬ﺪ‬
‫ﺑﻠﻨﺪﻣﺪﺕ ﺍﺯ ﺑﺎﻧﻚﻫﺎ‬
‫ﻭﺍﻡ ﺑﻠﻨﺪ ﺪﺕ‬
‫‪ -3‬ﺍ‬
‫ﺳﺮﻣﺎﻳﻪﺍﺍي‬
‫ﺎﻳﻪ‬ ‫ﺍﺟﺎﺭﻩ‬
‫‪ -4‬ﺍﺟﺎ‬
‫ﺍﻭﺭﺍﻕ ﻗ ﺿﻪ‬
‫ﻗﺮﺿﻪ‬ ‫‪ -5‬ﺍ ﺍﻕ‬
‫‪253-274‬‬
‫‪Bonds Payable‬‬
‫‪y‬‬ ‫ﻲ‬
‫ﻗﺮﺿﻪ ﭘﺮ‬
‫ﻕ ﺮ‬‫ﺍﻭﺭﺍﻕ‬
‫ﺷﺮﺍﻳﻂ ﻭﺭ‬
‫ﺮﻳ‬
‫ﺷﺮﺍﻳﻂ ﻗﻴﺪ ﺷﺪﻩ ﺩﺭ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ‪:‬‬

‫ﻫﺮ ﻭﺭﻗﻪ‬
‫ﻗﻪ‬ ‫ﺯﺵ ﺭﺳﻤﻲ ﻫ‬
‫‪ -1‬ﺍﺍﺭﺯﺵ‬
‫‪ -2‬ﺳﺮﺭﺳﻴﺪ ﺑﺎﺯﭘﺮﺩﺍﺧﺖ‬
‫‪ -3‬ﻧﺮﺥ ﺳﻮﺩ ﺗﻀﻤﻴﻦﺷﺪﻩ‬
‫‪ -4‬ﺗﺎﺭﻳﺦﻫﺎي ﭘﺮﺩﺍﺧﺖ ﺳﻮﺩ ﺗﻀﻤﻴﻦﺷﺪﻩ‬
‫‪254-274‬‬
‫ﺣﺴﺎﺑﺪﺍﺭي ﻭﺭ‬
‫ﺭ‬
‫ﻣﺜﺎﻝ‪ :‬ﻓﺮﻭﺵ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ‪ 10‬ﺳﺎﻟﻪ ﺑﺎ ﻧﺮﺥ ‪ 18‬ﺩﺭﺻﺪ ﺑﻪ ﻣﺒﻠﻎ‬

‫ﭘﺮﺩﺍﺧﺖ‬ ‫ﻦﺷﺪﻩ ‪ 6‬ﻣﺎﻫﻪ ﭘﺮ‬
‫ﺳﻮﺩ ﺗﻀﻤﻴﻦ‬
‫ﺭﻳﺎﻝ ﻮ‬
‫‪ 100.000.000‬ﻝ‬
‫ﺗﺎﺭﻳﺦ ﺍﻧﺘﺸﺎﺭ‪1/4/85 :‬‬
‫‪255-274‬‬
‫ﺭ‬

‫‪ 1/4‬ﺑﺎﻧﻚ ‪100.000.000‬‬
‫ﺍﻭﺭﺍﻕ ﻓﺮﺿﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ ‪100.000.000‬‬
‫ﺩﺭ ﺗﺎﺭﻳﺦ ‪ 1/10‬ﺍﻭﻟﻴﻦ ‪ 6‬ﻣﺎﻫﻪ ﺳﺳﺮ ﻣﻣﻲﺭﺳﺪ ﺳﻮﺩ ﺗﻀﻤﻴﻦﺷﺪﻩ ﺑﻪ‬
‫ﺻﻮﺭﺕ ﺯﻳﺮ ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪18‬‬ ‫‪6‬‬
‫*‬
‫*‬ ‫‪1‬‬ ‫‪= 9.000.000‬‬
‫‪100.000.000‬‬ ‫‪100‬‬
‫‪2‬‬
‫‪256-274‬‬
‫ﺭ‬
‫‪ 1/10‬ﻫﺰﻳﻨﻪ ﻣﺎﻟﻲ ‪9.000.000‬‬

‫‪9.000.000‬‬
‫‪.‬‬ ‫‪.‬‬ ‫ﺑﺎﻧﻚ‬
‫ﭘﺮﺩﺍﺧﺖ ﺳﻮﺩ ﺗﻀﻤﻴﻦﺷﺪﻩ ‪ 6‬ﻣﺎﻫﻪ‬
‫‪257-274‬‬
‫ﺭ‬
‫ﻭ ﺩﺭ ﺍﻧﺘﻬﺎي ﺳﺎﻝ ﻣﺎﻟﻲ ﺳﻪ ﻣﺎﻩ ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﺑﻪ‬

‫ﺷﻮﺩ‪.‬‬
‫ﻲ‬ ‫ﮔﺮﻓﺘﻪ ﮐﻪ ﺑﺑﺎﻳﺪ‬
‫ﻖ ﺮ‬‫ﺍﻭﺭﺍﻕ ﺗﻌﻠﻖ‬
‫ﻭ‬
‫‪4 500 000‬‬

‫‪4.500.000‬‬ ‫ﻣﺎﻟﻲ‬
‫ﻫﺰﻳﻨﻪ ﻣﺎﻟ‬
‫ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ ‪4.500.000‬‬
‫‪258-274‬‬
‫ﺭ‬
‫ﻭ ﺩﺭ ﺗﺎﺭﻳﺦ ‪ 1/4‬ﺳﺎﻝ ﺑﻌﺪ ﺧﻮﺍﻫﻴﻢ ﺩﺍﺷﺖ‬

‫‪4.500.000‬‬
‫‪.‬‬ ‫‪.‬‬ ‫ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ‬
‫‪4.500.000‬‬ ‫ﻫﺰﻳﻨﻪ ﻣﺎﻟﻲ‬

‫ﺑﺎﻧﻚ ‪9 000 000‬‬
‫‪9.000.000‬‬ ‫ﺎﻧﻚ‬
‫ﺍﻳﻦ ﺭﻭﻧﺪ ﻫﺮ ﺳﺎﻟﻪ ﺍﺩﺍﻣﻪ ﺧﻮﺍﻫﺪ ﺩﺍﺷﺖ‬
‫‪259-274‬‬
‫ﺭ‬
‫ﻭ ﺩﺭ ﻫﻨﮕﺎﻡ ﺳﺮﺭﺳﻴﺪ ﺍﻭﺭﺍﻕ ﺩﺭ ﺩﻩ ﺳﺎﻝ ﺑﻌﺪ ‪:‬‬
‫ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ ‪100.000.000‬‬

‫‪100.000.000‬‬ ‫ﺑﺑﺎﻧﻚ‬
‫ﭘﺮﺩﺍﺧﺖ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﺳﺮﺭﺳﻴﺪ ﺷﺪﻩ‬
‫‪260-274‬‬
‫ﺗﻀﻤﻴﻦﺷﺪﻩ‬
‫ﻦ‬ ‫ﺳﻮﺩ‬
‫ﺗﺎﺭﻳﺦﻫﺎي ﻮ‬
‫ﺑﻴﻦ ﺦ‬ ‫ﻗﺮﺿﻪ ﻦ‬
‫ﻓﺮﻭﺵ ﻭ‬
‫ﺮﻭﺵ‬
‫ﻧﺸﻮﺩﺩ‬
‫ﻓﺮﻭﺧﺘﻪ ﻧﺸ‬
‫ﻣﻘﺮﺭ ﻓ ﺧﺘﻪ‬
‫ﺪ ﻘ‬‫ﺿﻪ ﺩﺩﺭ ﻣﻮﻋﺪ‬
‫ﺍﻕ ﻗﻗﺮﺿﻪ‬
‫ﺷﺮﺍﻳﻄﻲ ﻛﻪ ﺍﺍﻭﺭﺍﻕ‬
‫ﺩﺩﺭ ﺷ ﺍ ﻄ‬
‫ﻼ ‪ 3‬ﻣﺎﻩ( ﻓﺎﺻﻠﻪ ﺯﻣﺎﻧﻲ‬
‫ﻭ ﻣﺪﺕ ﺯﻣﺎﻧﻲ ﺑﺮ ﺁﻥ ﺑﮕﺬﺭﺩ )ﻣﺜ ﹰ‬
‫ﺳﻬﺎﻣﻲ ﺧ ﺍﻫﺪ‬
‫ﺧﻮﺍﻫﺪ‬ ‫ﻛﺖ ﺎ‬‫ﺍﻓﺮﺍﺩ ﻧﺰﺩ ﺷﺷﺮﻛﺖ‬
‫ﭘﺮﺩﺍﺧﺘﻨﻲ ﺍﻓ ﺍﺩ‬
‫ي ﻭﺟﻮﻩ ﺩﺍﺧﺘﻨ‬ ‫ﻛﻤﺘﺮي‬
‫ﻛ ﺘ‬
‫ﺑﻮﺩ ﻭ ﺑﻪ ﺗﺒﻊ ﺳﻮﺩ ﻛﻤﺘﺮي ﺑﻪ ﺁﻧﺎﻥ ﺗﻌﻠﻖ ﺧﻮﺍﻫﺪ ﮔﺮﻓﺖ‪.‬‬
‫ﺩﺭ ﻣﺜﺎﻝ ﻗﺒﻞ ﻓﺮﺽ ﻛﻨﻴﺪ ﻛﻪ ‪ 2‬ﻣﺎﻩ ﭘﭘﺲ ﺍﺯ ﺗﺎﺭﻳﺦ ﺍﻧﺘﺸﺎﺭ‪,‬‬

‫ﺍﻭﺭﺍﻕ ﻓﺮﻭﺧﺘﻪ ﺷﺪﻩ ﺑﺎﺷﺪ ﺩﺭ ﺍﻳﻨﺤﺎﻟﺖ ﺳﻮﺩ ﺩﻭ ﻣﺎﻩ ﻣﺤﺎﺳﺒﻪ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺧﺮﻳﺪﺍﺭ ﺍﺧﺬ ﻲ‬
‫ﻭ ﺍﺯ ﺮ‬
‫‪261-274‬‬
‫ﻦﺷﺪﻩ‬
‫ﺮﻭﺵ ﻭ‬
‫ﻓﺮﻭﺵ‬

‫‪103.000.000‬‬
‫‪.‬‬ ‫‪.‬‬ ‫‪ 1/6‬ﺑﺎﻧﻚ‬
‫‪/‬‬
‫ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﭘﺮﺩﺍﺧﺘﻨﻲ ‪3.000.000‬‬
‫ﭘﺮﺩﺍﺧﺘﻨﻲ ‪100 000 000‬‬
‫‪100.000.000‬‬ ‫ﺿﻪ ﺩﺍﺧﺘﻨ‬ ‫ﺍﻕ ﻗﻗﺮﺿﻪ‬
‫ﺍﺍﻭﺭﺍﻕ‬
‫ﻓﺮﻭﺵ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ‪ 18‬ﺩﺭﺻﺪ ﻭ ﻓﺮﻭﺵ ﺁﻥ ﭘﺲ ﺍﺯ ﺩﻭ ﻣﺎﻩ‬
‫‪262-274‬‬
‫ﻦﺷﺪﻩ‬
‫ﺮﻭﺵ ﻭ‬
‫ﻓﺮﻭﺵ‬
‫ﺩﺭ ﺗﺎﺭﻳﺦ ‪ 1/10‬ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ ‪ 6‬ﻣﺎﻩ ﭘﺮﺩﺍﺧﺖ ﺧﻮﺍﻫﺪ‬

‫ﺷﺪ‬
‫‪3.000.000‬‬
‫‪3‬‬ ‫ﭘﺮﺩﺍﺧﺘﻨﻲ ‪000 000‬‬
‫ﻗﺮﺿﻪ ﭘ ﺩﺍﺧﺘﻨ‬
‫ﺍﻭﺭﺍﻕ ﻗ ﺿﻪ‬
‫ﺗﻀﻤﻴﻦ ﺷﺪﻩ ﺍﻭ ﺍﻕ‬
‫ﺳﻮﺩ ﺗﻀ‬
‫ﺩ‬
‫‪6.000.000‬‬ ‫ﻫﺰﻳﻨﻪ ﻣﺎﻟﻲ‬

‫‪9.000.000‬‬ ‫ﺑﺎﻧﻚ‬
‫ﭘﺮﺩﺍﺧﺖ ﺍﻭﻟﻴﻦ ﻗﺴﻂ ﺳﻮﺩ ﺗﻀﻤﻴﻦ ﺷﺪﻩ‬
‫‪263-274‬‬
‫ﻦﺷﺪﻩ‬
‫ﺮﻭﺵ ﻭ‬
‫ﻓﺮﻭﺵ‬
‫ﺩﺭ ﻣﻮﺍﺭﺩي‪) ،‬ﻫﻤﭽﻮﻥ ﻓﺮﻭﺵ ﺳﻬﺎﻡ ﺷﺮﻛﺖﻫﺎي ﺳﻬﺎﻣﻲ(‬

‫ﻲ ﻧﻴﺴﺖ ﻭ ﺑﺑﻪ ﻛﻤﺘﺮﺮ ﻳﺎ‬
‫ﺍﺭﺯﺵ ﺍﺳﻤﻲ‬
‫ﻣﺴﺎﻭي ﺵ‬
‫ﻗﺮﺿﻪ ﻭ‬‫ﺍﻭﺭﺍﻕ ﺮ‬
‫ﻗﻴﻤﺖ ﻭ‬
‫ﺑﻴﺸﺘﺮ ﺍﺯ ﺁﻥ ﻓﺮﻭﺧﺘﻪ ﻣﻲﺷﻮﺩ‪.‬‬
‫ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻣﻄﺎﻟﻌﻪ ﻛﺎﻣﻞ ﺍﻳﻦ ﻣﺒﺎﺣﺚ ﺩﺭ ﺣﺴﺎﺑﺪﺍﺭي ﭘﻴﺸﺮﻓﺘﻪ ‪ 2‬ﺍﺯ ﺗﻔﺼﻴﻞ ﺁﻥ‬
‫ﻲ ﻮ‬
‫ﺷﻮﺩ‬‫ﺭي ﻣﻲ‬‫ﺧﻮﺩﺩﺍﺭي‬‫ﻮ‬
‫‪264-274‬‬
‫‪Leases‬‬ ‫ﺍﺟﺎﺭﻩﻫﺎ‬
‫ﺷﻮﻧﺪ‪::‬‬
‫ﺍﺟﺎﺭﻩﻫﺎ ﺑﻪ ﺩﻭ ﺩﺳﺘﻪ ﺗﻘﺴﻴﻢ ﻣﻣﻲﺷﻮﻧﺪ‬
‫‪ -1‬ﺍﺟﺎﺭﻩ ﻋﻤﻠﻴﺎﺗﻲ‪ :‬ﺍﺟﺎﺭﻩﺍي ﻛﻪ ﺑﻪ ﻣﻮﺟﺐ ﻗﺮﺍﺭﺩﺍﺩ ﺑﻴﻦ‬
‫ﺍﺳﺘﻔﺎﺩﻩ‬
‫ﺣﻖ ﺍ ﻔﺎ‬
‫ﻣﺆﺟﺮ ﻖ‬ ‫ﮔﺮﺩﺩ ﻭ ﺆ‬ ‫ﻣﻨﻌﻘﺪ ﻣﻲﮔ‬
‫ﻣﺴﺘﺄﺟﺮ ﻘ‬
‫ﻣﺆﺟﺮ ﻭ ﺄ‬ ‫ﺆ‬
‫ﺍﺯ ﺩﺍﺭﺍﻳﻲ ﺧﻮﺩ ﺭﺍ ﺑﺮﺍي ﻣﺪﺕ ﻣﻌﻴﻨﻲ ﺩﺭ ﻗﺒﺎﻝ‬
‫ﻛﻨﺪ‪.‬‬
‫ﻭﺍﮔﺬﺍﺭي ﻣﻲﻛ‬
‫ﻣﺴﺘﺄﺟﺮ ﺍﮔﺬﺍ‬
‫ﺩﺭﻳﺎﻓﺖ ﻭﺟﻪ ﺑﻪ ﺄ‬
‫ﺎﻓ‬
‫ﻻ ﻣﻨﺠﺮ ﺑﻪ‬
‫‪ -2‬ﺍﺟﺎﺭﻩ ﺳﺮﻣﺎﻳﻪﺍي‪ :‬ﺍﺟﺎﺭﻩ ﺳﺮﻣﺎﻳﻪﺍي ﻣﻌﻤﻮ ﹰ‬
‫ﺗﻤﻠﻚ ﺩﺍﺭﺍﻳﻲ ﻣﻮﺭﺩ ﺍﺟﺎﺭﻩ ﻭ ﻳﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺩﺍﺭﺍﻳﻲ ﺑﺮﺍي‬
‫ﺗﻤﺎﻡ ﻋﻤﺮ ﻣﻔﻴﺪ ﺁﻥ ﺗﻮﺳﻂ ﻣﺴﺘﺄﺟﺮ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪265-274‬‬
‫ﺍﺟﺎﺭﻩﻫﺎ‬
‫ﺩﺭ ﺍﺟﺎﺭﻩ ﺳﺮﻣﺎﻳﻪﺍي ﻣﺎﻟﻜﻴﺖ ﺩﺍﺭﺍﻳﻲ ﺑﺪﻭﻥ ﺩﺭﻳﺎﻓﺖ ﻭﺟﻪ‬

‫ﻣﻨﺘﻘﻞ ﻮ‬
‫ﺳﻬﺎﻣﻲ ﻞ‬
‫ﻲ‬ ‫ﺷﺮﻛﺖ‬‫ﺩﻳﮕﺮي ﺑﺑﻪ ﺮ‬
‫ﺮ‬
‫ﻣﺎﻟﻲ ﺑﺮﺍي ﺗﺤﺼﻴﻞ‬

‫ﻧﻮﻋﻲ ﺗﺄﻣﻴﻦ ﻣﺎﻟ‬
‫ﺍﺟﺎﺭﻩ ﺳﺮﻣﺎﻳﻪﺍي ﻧﻮﻋ‬
‫ﺩﺍﺭﺍﻳﻲ ﺍﺳﺖ‪.‬‬
‫‪266-274‬‬
‫ﻧﺤﻮﻩ ﺛﺒﺖ ﺩﺭﺭ ﺩﻓﺎﺗﺮﺮ ﻣﺴﺘﺄﺟﺮﺮ‬

‫ﻮ‬
‫***‬ ‫ﺩﺍﺭﺍﻳﻲ ﻣﻮﺭﺩ ﺍﺟﺎﺭﻩ ﺳﺮﻣﺎﻳﻪﺍي‬

‫***‬ ‫ﺍﻗﺴﺎﻁ ﺗﻌﻬﺪﺍﺕ ﺍﺟﺎﺭﻩ ﺳﺮﻣﺎﻳﻪﺍي‬
‫ﭘﺮﺩﺍﺧﺖ ﻫﺮ ﻗﺴﻂ ﻫﻤﺮﺍﻩ ﺑﺎ ﺳﻮﺩ ﻣﺮﺑﻮﻃﻪ‪:‬‬
‫***‬ ‫ﻣﺎﻟﻲ‬
‫ﻫﺰﻳﻨﻪ ﻣﺎﻟ‬
‫***‬ ‫ﺍﻗﺴﺎﻁ ﺗﻌﻬﺪﺍﺕ ﺍﺟﺎﺭﻩ ﺳﺮﻣﺎﻳﻪﺍي‬
‫***‬ ‫ﺑﺎﻧﻚ‬
‫‪267-274‬‬
‫ﻛﻮﺗﺎﻩﻣﺪﺕ‬
‫ﮔﺬﺍﺭي ﻮ‬
‫ﺮ ﻳ‬
‫ﻣﺸﺨﺼﺎﺕ ‪:‬‬
‫ﺑﻮﺩﻩ ﻭ ﻪ‬
‫ﺑﻪ‬ ‫ﻓﺮﻭﺵ ﺩ‬
‫ﻗﺎﺑﻞ ﻓ ﺵ‬
‫ﺳﺮﻳﻌﺎ ﻗﺎ ﻞ‬
‫ﺎﹰ‬ ‫ﻫﺎﻳﻲ ﻛﻪ‬
‫ﮔﺬﺍﺭيﻫﺎ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍ‬
‫ﺎﻪ‬
‫ﺳﻬﻮﻟﺖ ﺑﻪ ﻭﺟﻪ ﻧﻘﺪ ﺗﺒﺪﻳﻞ ﻣﻲﺷﻮﺩ‪.‬‬
‫ﻲﻫﺎي‬
‫ﻋﻨﻮﺍﻥ ﺩﺍﺭﺍﻳﻲ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎ ﺗﺤﺖ ﻮ‬
‫ﻧﻮﻉ ﺮ‬
‫ﺍﻳﻦ ﻮﻉ‬
‫ﻦ‬
‫ﺟﺎﺭي ﻃﺒﻘﻪﺑﻨﺪي ﻣﻲﺷﻮﺩ‪.‬‬
‫‪268-274‬‬
‫ﻛﻮﺗﺎﻩ ﻣﺪﺕ‬
‫ﮔﺬﺍﺭيﻫﺎي ﻮ‬
‫ﺳﺮﻣﺎﻳﻪ ﺭ‬
‫ﺛﺒﺖ ﺮ‬
‫***‬ ‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﻛﻮﺗﺎﻩ ﻣﺪﺕ‬

‫***‬ ‫ﻭﺟﻮﻩ ﻧﻘﺪ‬
‫ﻧﮑﺘﻪ ‪ :‬ﺣﺴﺎﺏ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﻛﻮﺗﺎﻩﻣﺪﺕ ﺑﻪ ﻗﻴﻤﺖ‬

‫ﺗﻤﺎﻡﺷﺪﻩ ﺑﺪﻫﻜﺎﺭ ﻣﻲﺷﻮﺩ‬
‫ﮔﺬﺍﺭي ‪:‬‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍ ي‬
‫ﺎﻪ‬ ‫ﻧﺎﺷﻲ ﺍﺯ‬
‫ﺳﻮﺩ ﻧﺎﺷ‬
‫ﺩﺭﻳﺎﻓﺖ ﺩ‬
‫***‬ ‫ﺳﺎﻳﺮ ﺩﺭﺁﻣﺪﻫﺎ‬
‫‪269-274‬‬
‫ﻫﺎي ﻮ‬
‫ﮔﺬﺍﺭي ي‬
‫ﺛﺒﺖ ﺮ‬
‫ﻫﻨﮕﺎﻡ ﺗﻬﻴﻪ ﺻﻮﺭﺕﻫﺎي ﻣﺎﻟﻲ ﺍﺭﺯﺵ ﺩﻓﺘﺮي‬

‫ﺱ ﻗﺎﻋﺪﻩ ﺍﻗﻞ‬
‫ﻞ‬ ‫ﻛﻮﺗﺎﻩﻣﺪﺕ ﺑﺮ ﺍﺳﺎﺱ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﻮ‬ ‫ﺮ‬
‫ﻗﻴﻤﺖ ﺗﻤﺎﻡﺷﺪﻩ ﻭ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﺩﺭ ﻣﺠﻤﻮﻉ ﻛﻞ ﺳﻬﺎﻡ‬
‫ﺷﻮﺩ‪.‬‬
‫ﻣﻲ ﻮ‬
‫ﺲ ﻲ‬ ‫ﺷﺮﻛﺖ ﻣﻨﻌﻜﺲ‬ ‫ﺗﺮﺍﺯﻧﺎﻣﻪ ﺮ‬
‫ﺍﺭﺯﺵﮔﺬﺍﺭي ﻭ ﺩﺭ ﺮ‬
‫ﺵ‬
‫ﺍﮔﺮ ﻓﺮﺿ ﹰﺎ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﺑﻪ ﻣﻴﺰﺍﻥ ‪ 500.000‬ﺭﻳﺎﻝ‬
‫ﺛﺒﺖ ﺻﻔﺤﻪ‬
‫ﺖ ﺒﺖ‬‫ﺑﻮﺩ ﻻﺯﻡ ﺍﺳﺖ‬‫ﻡﺷﺪﻩ ﺑﻮ‬ ‫ﺗﻤﺎﻡ‬
‫ﻴﻤﺖ ﻤ‬
‫ﻛﻤﺘﺮﺮ ﺍﺯﺯ ﻗﻴﻤﺖ‬
‫ﻤ‬
‫ﺑﻌﺪ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺛﺒﺖ ﺷﻮﺩ‪.‬‬
‫‪270-274‬‬
‫ﮔﺬﺍﺭيﻫﺎي ﻮ‬
‫ﺳﺮﻣﺎﻳﻪ ﺭ‬
‫ﺛﺒﺖ ﺮ‬
‫ﺯﻳﺎﻥ ﻧﺎﺷﻲ ﺍﺯ ﻛﺎﻫﺶ ﺍﺭﺯﺵ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﻛﻮﺗﺎﻩﻣﺪﺕ ‪500.000‬‬

‫‪500.000‬‬
‫‪.‬‬ ‫ﺫﺧﻴﺮﻩ ﻛﺎﻫﺶ ﺍﺭﺯﺵ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﻛﻮﺗﺎﻩﻣﺪﺕ‬
‫ﺩﺭ ﺗﺮﺍﺯﻧﺎﻣﻪ ﭘﺲ ﺍﺯ ﺩﺭﺝ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﻛﻮﺗﺎﻩﻣﺪﺕ‬

‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﻛﻮﺗﺎﻩﻣﺪﺕ ﺩﺭﺝ ﻭ‬
‫ﺫﺧﻴﺮﻩ ﻛﺎﻫﺶ ﺍﺭﺯﺵ ﺳ ﻣﺎﻳﻪ‬ ‫ﺣﺴﺎﺏ ﺫﺧ ﻩ‬
‫ﺣ ﺎﺏ‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﺑﻪ ﺍﺭﺯﺵ ﺩﻓﺘﺮي ﺍﺭﺍﺋﻪ ﻣﻲﺷﻮﺩ‪.‬‬
‫‪271-274‬‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﺑﻠﻨﺪﻣﺪﺕ‬
‫ﺧﺮﻳﺪ ﺑﻪ ﺍﺭﺯﺵ ﺍﺳﻤﻲ‬

‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﺑﻠﻨﺪﻣﺪﺕ ***‬
‫ﻭﺟﻮﻩ ﻧﻘﺪ ***‬
‫‪272-274‬‬
‫ﺧﺮﻳﺪ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﺑﻪ ﺍﺭﺯﺵ ﻛﻤﺘﺮ‬

‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭي ﺑﻠﻨﺪﻣﺪﺕ ***‬
‫***‬ ‫ﺻﺮﻑ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ‬
‫***‬ ‫ﻧﻘﺪ‬
‫ﻭﺟﻮﻩ ﻧﻘ‬
‫‪273-274‬‬
‫ﺧﺮﻳﺪ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ ﺳﺎﻳﺮ ﺷﺮﻛﺖﻫﺎ ﺑﻪ ﺍﺭﺯﺵ ﺑﺎﻻﺗﺮ ﺍﺯ ﺍﺭﺯﺵ ﺍﺳﻤﻲ‪:‬‬
‫ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭيﻫﺎي ﺑﻠﻨﺪﻣﺪﺕ ***‬

‫***‬ ‫ﻛﺴﺮ ﺍﻭﺭﺍﻕ ﻗﺮﺿﻪ‬
‫‪274-274‬‬
‫ﻭﺍﻻﺧﺮﻩ ﺗﻔﻮﻳﺾ ﺍﻻﻣﺮ ﺍﻟﻴﻪ‬

‫ﻭﺍﻻﺧﺮﻩٌ‬
‫ﺑﻪ ﭘﺎﻳﺎﻥ ﺁﻣﺪ ﺍﻳﻦ ﺩﻓﺘﺮ ﺣﮑﺎﻳﺖ ﻫﻤﭽﻨﺎﻥ ﺑﺎﻗﻲ‬
‫ﺑﻪ ﺻﺪ ﺩﻓﺘﺮ ﻧﺸﺎﻳﺪ ﮔﻔﺖ ﺷﺮﺡ ﺣﺎﻝ ﻣﺸﺘﺎﻗﺎﻥ‬

اصول 2 B

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اصول 2 B

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‫]ﺍﺳﻼﻳﺪ[‬

‫ﻮﻝ ﺣﺴﺎﺑﺪﺍﺭي ‪2‬‬

‫ﺭﺷﺘﻪ ‪ :‬ﻣﺪﻳﺮﻳﺖ) ﺑﺎﺯﺭﮔﺎﻧﻲ ‪ ،‬ﺩﻭﻟﺘﻲ ﻭ ‪( ...‬‬

‫ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﭘﺲ ﺍﺯ ﺗﻮﺻﻴﻒ ﺧﺼﻮﺻﻴﺎﺕ‬

‫ﺁﻧﭽﻪ ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﻣﻴﺨﻮﺍﻧﻴﻢ‪:‬‬

‫ﺑﺮﺍي ﻣﺆﺳﺴﺎﺕ ﺑﺰﺭﮒ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻳﻚ ﺩﻓﺘﺮ ﺍﻣﻜﺎﻥﭘﺬﻳﺮ‬

‫‪Sale Journal‬‬ ‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﻓﺮﻭﺵ‬

‫ﻧﺴﺨﻪ ﺻﻮﺭﺕﺣﺴﺎﺏ ﻓﺮﻭﺵ ﻧﺴﻴﻪ‬ ‫ﻣﺒﺎﻧﻲ ﺛﺒﺖ‬

‫ﺗﻮﺟﻪ‪ :‬ﻓﺮﻭﺵﻫﺎي ﻧﻘﺪي ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬

‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬

‫ﺳﻄﺮ ﺩﺭﺝ ﻣﻲﺷﺷﻮﺩ‬

‫ﺩﺭ ﻣﻮﺍﺩي ﻛﻪ ﺗﻌﺪﺍﺩ ﺣﺴﺎﺏﻫﺎي ﺟﺰﻳﻲ ﻳﻚ ﺣﺴﺎﺏ‬

‫ﺍﺭﺗﺒﺎﻁ ﺩﻓﺘﺮ ﻛﻞ ﺑﺎ ﺩﻓﺎﺗﺮ ﻣﻌﻴﻨﻲ‬

‫ﺩﻓﺘﺮ ﻣﻌﻴﻦ‬ ‫ﺩﻓﺘﺮ ﮐﻞ‬

‫ﻻ ﺣﺴﺎﺏﻫﺎ ﺑﺮ ﺍﺳﺎﺱ ﺣﺮﻭﻑ‬ ‫ﺩﺭ ﻫﺮ ﺩﻓﺘﺮ ﻣﻌﻴﻦ‪ ،‬ﻣﻌﻤﻮ ﹰ‬

‫ﺩﺭ ﻃﻮﻝ ﺭﻭﺯ ﻣﺒﻠﻎ ﻣﺮﺑﻮﻁ ﺑﻪ ﻫﺮ ﻣﺸﺘﺮي ﺑﻪ‬

‫ﺩﺭ ﭘﺎﻳﺎﻥ ﻫﺮ ﻣﺎﻩ ﻣﺒﺎﻟﻎ ﻓﺮﻭﺵ ﻧﺴﻴﻪ ﻣﻨـﺪﺭﺝ ﺩﺭ ﺩﻓﺘـﺮ‬

‫‪Purchases Journal‬‬ ‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺧﺮﻳﺪ‬

‫ﺗﺎﺭﻳﺦ ﺻﻮﺭﺗﺤﺴﺎﺏ‬ ‫ﺗﺎﺭﻳﺦ‬

‫ﺧﺮﻳﺪ ﻧﻧﺴﻴﻪ ﻣﻨﺪﺭﺝ ﺩﺭ‬

‫ﺩﻓﺎﺗﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺍﺧﺘﺼﺎﺻﻲ‬

‫‪ -3‬ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﺩﺭﻳﺎﻓﺖﻫﺎي ﻧﻘﺪي‬

‫‪ -4‬ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬

‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬

‫ﺗﻘﺴﻴﻢ ﺷﺪﻩ ﺍﺳﺖ‪.‬‬

‫ﺑﻪ ﺟﺰ ﻣﺒﺎﻟﻎ ﺩﺭﺝﺷﺪﻩ ﺩﺭ ﺳﺘﻮﻥ ﺳﺎﻳﺮ ﺣﺴﺎﺏﻫﺎ‪ ،‬ﺳﺎﻳﺮ‬

‫ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ ﭘﭘﺮﺩﺍﺧﺖﻫﺎي ﻧﻘﺪي‬

‫ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﭘﺲ ﺍﺯ ﺗﻮﺻﻴﻒ ﺍﻫﻤﻴﺖ ﺍﻋﻤﺎﻝ‬

‫)ﻛﻨﺘﺮﻝﻫﺎي ﺩﺍﺧﻠﻲ ﺭﻭﻳﺪﺍﺩﻫﺎي ﻣﺎﻟﻲ ﻧﻘﺪي(‬ ‫ﭼﻬﺎﺭﻡ‬

‫ﺁﻧﭽﻪ ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﻣﻴﺨﻮﺍﻧﻴﻢ‪:‬‬

‫‪ -1‬ﺗﻔﻜﻴﻚ ﻭﻇﻴﻔﻪ ﺻﻨﺪﻭﻗﺪﺍﺭي ﺍﺯ ﻧﮕﻬﺪﺍﺭي ﺣﺴﺎﺏ ﻭﺟﻮﻩ‬

‫‪ -5‬ﭘﺮﻓﺮﺍﮊ ﭼﻚ ﺍﻧﺠﺎﻡ ﺷﻮﺩ‬

‫ﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ‬

‫ﺩﺭ ﭘﺎﻳﺎﻥ ﻫﺮ ﺭﻭﺯ ﻭﺟﻮﻩ ﻧﻘﺪ ﺣﺎﺻﻞ ﺍﺯ ﺩﺭﻳﺎﻓﺖﻫﺎي‬

‫ﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ‬

‫ﻛﻤﺒﻮﺩ ﻭﺟﻮﻩ ﻧﻘﺪ ﺩﺭ ﺻﻨﺪﻭﻕ‬

‫ﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ‬

‫ﻣﺎﺯﺍﺩ ﻭﺟﻮﻩ ﻧﻘﺪ ﺩﺭ ﺻﻨﺪﻭﻕ‬

‫ﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ‬

‫ﻣﺎﻧﺪﻩ ﺑﺪﻫﻜﺎﺭ ﺣﺴﺎﺏ ﻛﺴﻮﺭ ﻭ ﺍﺿﺎﻓﺎﺕ ﺻﻨﺪﻭﻕ ﺩﺭ ﭘﺎﻳﺎﻥ‬

‫ﺻﻮﺭﺕ ﻣﻐﺎﻳﺮﺕ ﺑﺎﻧﻜﻲ‬

‫ﺑﺎﻧﮏ ﺁﻟﻔﺎ‬ ‫ﻣﻮﺳﺴﻪ ﺁﻟﻔﺎ‬

‫ﺻﻮﺭﺕ ﻣﻐﺎﻳﺮﺕ ﺑﺎﻧﻜﻲ‬

‫ﻫﻤﺎﻧﮕﻮﻧﻪ ﻛﻪ ﻣﻼﺣﻈﻪ ﺷﺪ‪ ،‬ﺛﺒﺖ ﻭﺍﺭﻳﺰ ﻣﺒﻠﻎ ‪5.000.000‬‬

‫‪ -1‬ﺩﺭ ﺍﻧﺘﻬﺎي ﻣﺎﻩ ﺍﺯ ﺑﺎﻧﻚ ﻣﺮﺑﻮﻃﻪ ﺗﻘﺎﺿﺎي ﺻﻮﺭﺗﺤﺴﺎﺏ‬

‫‪ -4‬ﺩﺭ ﺍﻧﺘﻬﺎ ﻣﺒﺎﻟﻐﻲ ﻛﻪ ﺩﺍﺭﺍي ﻋﻼﻣﺖ ]√[ ﻧﻴﺴﺘﻨﺪ ﺑﻪ ﻋﻨﻮﺍﻥ‬

‫ﻛﺴﺮ ﻣﻲﺷﻮﺩ‪:‬‬ ‫ﻛﺴﺮ ﻣﻲﺷﻮﺩ‪:‬‬

‫ﺍﻓﺰﺍﻳﺶ )ﻛﺎﻫﺶ( ﺧﺎﻟﺺ‬ ‫ﺍﻓﺰﺍﻳﺶ )ﻛﺎﻫﺶ( ﺧﺎﻟﺺ‬

‫‪ -3‬ﭼﻚ ﻫﺎي ﻻﻭﺻـﻮﻝ‪ :‬ﭼﻨﺎﻧﭽـﻪ ﭼﻜـﻲ ﺭﺍ ﺑـﻪ ﻓﺮﺿـﻲ‬

‫‪ -1‬ﻭﺟﻮﻩ ﻭﺍﺭﻳﺰي ﺑﻪ ﺣﺴﺎﺏ ﺑﺎﻧﻚ ﺗﻮﺳﻂ ﺩﻳﮕﺮﺍﻥ‬

‫‪ -2‬ﻛﺎﺭﻣﺰﺩ ﺧﺪﻣﺎﺕ ﻭ ﺳﺎﻳﺮ ﻫﺰﻳﻨﻪﻫﺎي ﺑﺎﻧﻜﻲ‬

‫ﺻﻮﺭﺕ ﻣﻐﺎﻳﺮﺕ ﺑﺎﻧﻜﻲ‬

‫‪ -1‬ﺷﻨﺎﺧﺖ ﻣﺎﻧﺪﻩ ﺣﺴﺎﺏﻫﺎ‬

‫‪ -2‬ﺷﻨﺎﺧﺖ ﺍﻗﻼﻡ ﺑﺎﺯ‬

‫ﺍﻗﻼﻡ ﺩﺭﺝﺷﺪﻩ ﺩﺭ ﺫﻳﻞ ﺑﺨﺶ ﺩﻓﺎﺗﺮ ﺷﺮﻛﺖ ﺩﺭ‬

‫ﺛﺒﺖ ﺍﻗﻼﻡ ﺍﺻﻼﺣﻲ ﺩﺭ ﺩﻓﺘﺮ ﺭﻭﺯﻧﺎﻣﻪ‬

‫ﻫﺮ ﭼﻨﺪ ﻣﺆﺳﺴﺎﺕ ﻛﻠﻴﻪ ﻓﻌﺎﻟﻴﺖ ﻫﺎي ﺩﺭﻳﺎﻓﺖ ﻭ ﭘﺮﺩﺍﺧـﺖ‬

‫‪ -1‬ﺍﺭﺍﺋﻪ ﺗﻨﺨﻮﺍﻩ ﺑﻪ ﺁﻗﺎي ‪X‬‬

‫‪ 1/9‬ﺗﻨﺨﻮﺍﻩﮔﺮﺩﺍﻥ ﺁﻗﺎي ‪2.000.000 X‬‬

‫)ﺳﻴﺴﺘﻢ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ(‬ ‫ﭘﻨﺠﻢ‬

‫ﺁﻧﭽﻪ ﺩﺭ ﺍﻳﻦ ﻓﺼﻞ ﻣﻴﺨﻮﺍﻧﻴﻢ‪:‬‬

‫‪Payroll‬‬ ‫ﺩﺳﺘﻤﺰﺩ ‪ccou t g‬‬

‫ﻓﺮﺽ ﻛﻨﻴﺪ ﻧﺮﺥ ﺩﺳﺘﻤﺰﺩ ﺳﺎﻋﺘﻲ ﻳﻜﻲ ﺍﺯ ﻛﺎﺭﻛﻨﺎﻥ ﺷﺮﻛﺖ ﺁﻟﻔﺎ‬