Glossário de Termos Contábeis

 

1

KHIVVÁTEI LB \BTOIV FIM\ÁDBEV Srig. KBIWAMME VEHWA

 

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KHIVVÁTEI LB \BTOIV FIM\ÁDBEV Srig. KBIWAMME VEHWA

 

Vuoárei A................. .................................... ....................................... ....................................... ....................................... ........................ .... 6  D................. .................................... ....................................... ....................................... ....................................... ........................ .... 2  F................. .................................... ....................................... ....................................... ....................................... ........................ .... 7  L .................................................................................................. 0  B ................................................................................................. 13  G ................................................................................................. 13  K ................................................................................................ 11  E ................................................................................................. 11  H ................................................................................................. 14  O ................................................................................................ 14  M ................................................................................................ 16  I ................................................................................................ 16  S ................................................................................................. 1 Emvbsteobmtis, Eoidehezali, Emtamkïvbh b Legbreli. A parter lb 3 sbkuris a AM\BFESALAV vbmfbr, ahukubes a vbmfbr b bmfarkis a apriprear. Wahir titah emfhuïli ma lboimstraëæi li rbsuhtali para i LBVSBVAV \TEDR\ÁTEAV pbrïili fimtádeh rbgbrbmtb ais tredutis sidrb i hufri firrbmtb b legbreli. LBVBOSBM@I

LBVTBFIM@BFEOBM\I LEGBTBMËAV \BOSITAEV

LETBE\I LB AQREVEËÆI

LETBE\IV LEVSIMÏWBH

LRSHEFA\A

Tbterala (daexa ma oaeir partb las vbzbs) lb atevilaiubmtelalb. passevi rbfim`bfeli amtbreirobmtb li dahamëi patreoimeah Legbrbmëas bmtrb i vahir fimtádeh lb atevi, at evi, passevi iu iutri etbo mas lboimstraëòbs fimtádbes b sua dasb lb fáhfuhi gesfah gesf ah qub a bmtelalb bspbra qub vá agbtar i hufri tredutávbh quamli i vahir fimtádeh li atevi iu passevi gir rbfupbrali rbf upbrali iu hequelali (iu, mi fasi lb etbms qub mæi sbnao atevis iu passevis, qub agbtaræi i hufri tredutávbh mi guturi). Ma tramsaëæi lb pakaobmti dasbali bo aëòbs, i lerbeti la fimtrapartb lb rbfbdbr lem`beri, iutris atevis iu emstruobmtis patreoimeaes la bmtelalb quamli i lerbeti la fimtrapartb mæi gir oaes fimlefeimali ã satesgaëæi lb quaesqubr fimleëòbs lb aqueseëæi. Wahirbs a sbrbo rbfbdelis lb tbrfberis, pir vbmlas a prazi iu vahirbs lb missa pripreblalb qub sb bmfimtrao bo pissb lb tbrfberis. Fiopisti pbhas lespimedehelalbs eobleatas, rbprbsbmtalas pbhas fimtas lb faexa, damfis fimta oiveobmti b aemla aphefaëòbs lb hequelbz eobleata. \ïtuhi lb fråleti funa quetaëæi priva i pakaobmti pakaobmt i lb idrekaëæi ireumla lb fiopra lb obrfalireas iu lb rbfbdeobmtis lb sbrveëis. Å boetela pbhi frblir (vbmlblir la obrfalirea) fimtra i lbvblir (fiopralir), pbhi quah sb lbvb sbr rboetela a bstb þhteoi para qub a assemb (AFBE\B), rbfim`bfbmli sbu lådeti. Bstb prifbleobmti å lbmioemali afbetb. Luphefatas boetelas kbrao lerbeti b Luphefatas afbetas kbrao idrekaëòbs.

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13

KHIVVÁTEI LB \BTOIV FIM\ÁDBEV Srig. KBIWAMME VEHWA

 

B BOSTBBMLEOBM\I FIM\TIHALI BO FIMNRM\I (Niemt Wbmturb) BOSTÅV\EOI A SAKAT BM\ELALB KIWBTMAOBM\AH

Afirli fimtratuah pir obei li quah luas iu oaes partbs boprbbmlbo uoa atevelalb bfimüoefa qub bstá sunbeta ai fimtrihb fimnumti. Boprbbmleobmtis fimnumtis pilbo assuoer a giroa lb ipbraëòbs fimtrihalas fimnumtaobmtb, atevis fimtrihalis fimnumtaobmtb iu bmtelalbs fimtrihalas fimnumtaobmtb. Sassevis gemamfberis qub mæi idrekaëòbs fiobrfeaes lb furti prazi a pakar bo fimleëòbs lb fråleti miroaes. I tbroi A SAKAT sboprb fhassegefali mi passevi. Bmtelalb li kivbrmi gblbrah, bstaluah iu oumefepah, akîmfeas kivbrmaobmtaes b örkæis sbobh`amtbs, sbnao hifaes, mafeimaes iu emtbrmafeimaes.

BQRAËÆI GRMLAOBM\AH Atevi ? Sassevi Bxekïvbh + Satreoümei Hïqueli. LA FIM\ADEHELALB Emvbsteobmtis lb furti prazi, ahtaobmtb hïquelis, qub sæi BQREWAHBM\B LB primtaobmtb fimvbrsïvbes bo lem`beri, b qub bstæi sunbetis a FAEPA resfi emsekmegefamtb lb ahtbraëòbs mi sbu vahir atå sua bgbteva fimvbrsæi bo faexa. Tbprbsbmtao is dbms lbstemalis ã vbmla b qub vareao lb BV\IQRBV

BPARV\ÆI

BPBTFÏFEI VIFEAH

BPEKÏWBH Ã HIMKI STA^I

afirli atevelalb laoatåreas-preoas bmtelalb. Bx> prilutis afadalis, prilutisfio boabhadiraëæi, b obrfalireas. Is bstiqubs lbvbo sbr obmsuralis pbhi vahir lb fusti iu vahir rbahezávbh hïqueli, lis lies, i obmir. Å i bskitaobmti lis rbfursis maturaes mæi rbmivávbes, bo vertulb lb sua utehezaëæi para gems bfimüoefis, rbkestralis mi atevi mæi ferfuhamtb. Å i bspaëi lb tbopi (14 obsbs), gemli i quah as pbssias  nurïlefas apurao sbus rbsuhtalis: bhb pilb fiemfeler, iu mæi, fio i ami-fahbmlárei, lb afirli fioi qub lespusbr i bstatuti iu i fimtrati sifeah. Sbramtb a hbkeshaëæi li eopisti lb rbmla, å f`aoali lb pbrïili-dasb (obmsah iu amuah) lb apuraëæi la dasb lb fáhfuhi li eopisti lbveli. Atå 3 patreoümei hïqueli, leveleli bo fapetah sifeah, rbsbrvas lb fapetah, anustbs lb avaheaëæi patreoimeah, rbsbrvas lb hufris, aëòbs bo tbsiurarea b prbnuïzis afuouhalis. Idrekaëòbs la bmtelalb lb himki prazi. Fimta qub rbkestra as pbrlas vbregefalas bo pbrïilis amtbreirbs muo lbtbroemali vahir para fidbrtura las luphefatas qub vbm`ao a sbr fimselbralas emfidrávbes. Fimta rblutira li atevi. i oimtamtb pbhi quah i vahir fimtádeh lb uo atevi iu lb umelalb kbralira lb faexa bxfblb sbu vahir rbfupbrávbh (å i oaeir oimtamtb bmtrb i sbu vahir nusti hïqueli lb lbspbsa lb vbmla b i sbu vahir bo usi). Sbrïili fidbrti pbhas lboimstraëòbs fimtádbes iu pir lboimstraëæi fimtádeh emtbrobleárea. Sbrïili lb prbstaëæi lb fimtas obmir qub uo bxbrfïfei sifeah fiophbti. Atå 3 atevi mæi ferfuhamtb, fiopisti pir atevi rbahezávbh a himki prazi, emvbsteobmtis, eoidehezali b emtamkïvbh. (Emfhuïli pbha Hbe m¾ 11.5