Professional Documents
Culture Documents
Test 1
Test 1
გადახდევინებისათვის 1
ს გაწევა აისახება:
ებზე დაყრდნობით
1
ველის გადახდისუნარიანობიდან გამომდინარე
1
ნტიფიკაციის
1
7. იურიდიულ პირზე რეალიზებულია საქონელი 2,000 ლარად, საიდანაც თანხის ნაწილი - 1200 ლარი მყიდვე
მიღების მომენტში გადახდილია საბანკო ბარათით, დარჩენილი თანხა კი ნაღდი ფულის სალაროში შეტანით ; რ
თვითღირებულება შეადგენს 1800 ლარს
10.01.2021
რაოდენობ თანხა
მაჩვენებლები ფასი
საქონლის ნაშთი ა (ლარი)
200 5 1000
01.01
შესყიდვები:
10 იანვარი 400 5.2 2080
5 თებერვალი 250 5.4 1350
25 მარტი 550 5.6 3080
15 მაისი 600 5.3 3180
22 ივნისი 500 5.5 2750
ჯამი: 2,500 - 13,440
800
ფიფო 4340
რპთ
ფიფო 9100
LONG-TERM ASSETS
Fixed assets
Land ძირ.
Construction in progress ძირ.
Buildings and improvements ძირ.
Constructions ძირ.
Machinery and equipment ძირ.
Office equipment ძირ.
Furniture and fixtures ძირ.
Vehicles ძირ.
Leasehold improvements ძირ.
Accumulated depreciation - Fixed assets
Accumulated depreciation - Buildings and
ძირ.
improvements
Accumulated depreciation - Constructions ძირ.
Accumulated depreciation - Machinery and equipment ძირ.
Accumulated depreciation - Office equipment ძირ.
Accumulated depreciation - Furniture and fixtures ძირ.
Accumulated depreciation - Vehicles ძირ.
Accumulated depreciation - Leasehold improvements ძირ.
Long-term receivables
Notes receivable ძირ.
Finance lease receivable ძირ.
Payments receivable for subscribed shares ძირ.
Deferred tax assets ძირ.
Other long-term receivables ძირ.
Long-term investments
Long-term marketable securities ძირ.
დამ.
დამ.
დამ.
დამ.
დამ.
Long-term governmental securities ძირ.
Participant in order companies ძირ.
Other long-term investments ძირ.
Intangible assets
License ძირ.
Concession ძირ.
Patents ძირ.
Goodwill ძირ.
Other intangible assets ძირ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
Accumulated amortization of intangible assets
Accumulated amortization - License ძირ.
Accumulated amortization - Concession ძირ.
Accumulated amortization - Patents ძირ.
Accumulated amortization - Goodwill ძირ.
Accumulated amortization - Other intangible assets ძირ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
დამ.
CURRENT LIABILITIES
Payables
Accounts payable - trade ძირ.
დამ.
Advances received ძირ.
Wages and salaries payable ძირ.
Royalty ძირ.
Liability for fees, commissions ძირ.
Non-wage payables to company personal ძირ.
დამ.
Payables to subsidiaries ძირ.
Other short-term payables ძირ.
დამ.
Short-Term Debt
Short-term loans ძირ.
Shareholders (partners) loans ძირ.
Current portion of long-term debt ძირ.
Taxes Payable
Profit tax payable ძირ.
დამ.
Payroll taxes payable ძირ.
Value Added Tax (VAT) payable ძირ.
VAT recoverable (paid) ძირ.
Excise payable ძირ.
Excise paid ძირ.
Social insurance payable ძირ.
Property tax ძირ.
Tax for use highway დამ.
Other tax payables ძირ.
Accrued Liabilities
Accrued interest payable ძირ.
Dividends payable ძირ.
Warranties payable ძირ.
Other accrued expenses ძირ.
LONG-TERM LIABILITIES
Long-Term Debt
Bonds payable ძირ.
Notes payable ძირ.
Obligations under finance leases ძირ.
Long-term loans ძირ.
Other long-term debt ძირ.
Deferred taxes and other Long-term liabilities
Deferred profit tax ძირ.
Other long-term liabilities ძირ.
Provisions
Provisions for the retired benefits ძირ.
Other provisions ძირ.
Deferred income
Deferred income ძირ.
EQUITY
Capital Stock
Common stock ძირ.
Preferred stock ძირ.
Treasury stock ძირ.
Additional Paid in Capital ძირ.
Subscription to stock (shares) ძირ.
Owners Equity for non
Equity Capital ძირ.
Profit/Loss
Undistributed retained earnings ძირ.
Previous periods accumulated losses ძირ.
Current period income and Losses ძირ.
Reserves and Financing
Restricted appropriations ძირ.
Asset revaluation adjustments ძირ.
Long-term investments revaluation adjust ძირ.
დამ.
Other reserves and financing ძირ.
INCOME
Operating income
Income from sales ძირ.
Returns and discounts ძირ.
Bad debt income დამ.
Other operating income ძირ.
EXPENSES
Cost of Goods Sold (manufacturing company)
Materials purchased ძირ.
Labor - Direct ძირ.
Direct labor taxes and social insurance ძირ.
Indirect materials (purchased) ძირ.
Indirect labor ძირ.
Indirect labor taxes and benefits expense ძირ.
Depreciation/amortization ძირ.
Repair and maintenance ძირ.
Inventory adjustment ძირ.
Other operating expenses ძირ.
Cost of Goods Sold (merchandise firms)
Acquisition/purchase ძირ.
Returns/discounts ძირ.
Inventory adjustments ძირ.
Selling expenses
Advertisement and sales promotion expense ძირ.
Salaries,wages and commissions expenses ძირ.
Sales salary taxes and benefits expenses ძირ.
Transportation and storage expenses ძირ.
Other selling expenses - taxable ძირ.
General and administrative expenses
Salary and wages expense ძირ.
Independent account დამ.
Social insurance - expense დამ.
Operating lease ძირ.
Office supplies ძირ.
Communications - expense ძირ.
Insurance ძირ.
Repairs ძირ.
Computer's expenses ძირ.
Consulting fees ძირ.
Depreciation and amortization ძირ.
Bad debt expense ძირ.
დამ.
Other tax expenses ძირ.
Other general expenses ძირ.
დამ.
დამ.
დამ.