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????????????? ????? 6
???????? ????????????? ( Cash Flow Statement) ????????????????????? ????????????????????????????????????????????? ??????????????????????????????????????????????????? ??????????????????????????????????????????? ?????????? ???????????????????????????????????????? ???????????????????????????? ??????????????????? ( ???????????????????????????????????????? / ???????? )
???????????????????????????? ?????????????????????????????????????????????????????????????? ??????????????????????? / ??????????????????????????????? ???????????????????????????? 3 ??????? ???????????????? ??????????????????????????????????????????????? ??????????????????????????????????? ???????????????????????????????????? ???????????? ????????????????????????????????????????????????????????????? ???????????????? ????????????????????????????????????????????????????????????????????????????
????? ????????? ?????????????????? ( ?????? ??????? ????????????? ??? . ???????????? ) ???????????????? ????????????????????? ( ???????????????? ?????? ????? ??????? ) ???????????? ???????????????????????? ???????????????? ( ?????????????? ??? . ???????? ????????????????? ) ???????????????? ?????????????? ( ??????? ??????????????????? ) ???????????????? ?????????????? ( ???????????? ???????? ) ???????????????? ??????????????????????????????????????????????? / ???? ????????????????
???????????????? ??????????????????????????? ???????????????????????????? / ??????????????????????????????????? ?????????????? ( ??????????? ) ???????????????????????? ????????? xx 1. ??????????????????????????????? ??? ?????????????? xx ????????????? xx xx
????????? xx ??? ??????????????????????????????? ( ?????????????? ????????????? ) xx ??? ????????????????????????? xx ??? ?????????????????????????????? (xx) ??? ???????????????????????????? xx ??? ??????????????????????? (xx) ??? ???????????????????????????????????? xx ??? ?????????????????????????????????? (xx) ???????????????????? / ???? ??????????????????? xx ????????????????
???????????? ??????????????????????????????????????? xx ????????????????????????? (xx) ???????????????????? / ??????????????????? xx
???????????????? ????????????????????????? xx ???????????????????????????????????? xx ??????????????????????????? (xx) ????????????? (xx) ???????????????????? / ??????????????????????? xx
?????? .... ????????????? ???????? ????????????? ....... ?????????????????????????????? ????????? xx ??? / ??? ............ xx ???????????????????? / ??????????????????????? xx ?????????????????????????? ????????? xx ?????????? (xx) ???????????????????? / ??????????????????? xx ?????????????????????????????? ????????? xx ?????????? (xx) ?????????????????????????????? xx ???????????????????? / ???? xx ?????? ? 1 ?????? xx ?????? ? 31 ??????? xx
????????????????????????????????????????? ???? ????? ???? ??????? ??????????? ????????????? ???????????? ( ??????? ¨C ????????????????? ) ?????????? ????????????? ???????????????????????????????? ???? ?????????????? 100,000 ??? ????????????????? - ??????? 20,000 ??? ??????????? 60,000 ?????????????? 100,000 ¨C 20,000 = 80,000 ??????? 60,000 ???????????????????????? 20,000 ( ?????????????? ) ?????????????? ????? ?????? 60,000 ????????????????? - ??????? 20,000 ???????????????????????? 20,000 ?????? ??????? 100,000 ?????????????????????????????????????
????????????????? ?????????????????????????????????????????? ?????? ?????????????????????????? ???????????????????????? 60,000 ??? ????? ???????????????????????? ?????????????????????????????????????? ????????????????????????? ?????????????? 20,000 ??? ???????????????????????? ??????????????????????????? - ??????? ?????? ??????? 20,000 ???
?????????????????????????????????? ????????????????? ?????? xxx ( ??????????? ) ??? ???????????????????? xxx ( ???????????? ) ??? ????????????????? - ??????????????? (xx) ( ??????????????? ) ????????????????? ??????? xxxx ( ??????????????? ) ??????? ???????????? ????????????????????? ???????????? ???? / ????????????????????????????????????????????????????????? ???????????????????????????????? ??????????????????????????????????????????????????????
????????????????????????????? ???????? ?????? xxx ( ??????????? ) ??? ???? ( ?????? ) ????? xxx ( ???????????? ) ??? ??????????????? (xx) ( ??????????????? ) ????????????? xxx

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101ch6

  • 2. ???????? ????????????? ( Cash Flow Statement) ????????????????????? ????????????????????????????????????????????? ??????????????????????????????????????????????????? ??????????????????????????????????????????? ?????????? ???????????????????????????????????????? ???????????????????????????? ??????????????????? ( ???????????????????????????????????????? / ???????? )
  • 3. ???????????????????????????? ?????????????????????????????????????????????????????????????? ??????????????????????? / ??????????????????????????????? ???????????????????????????? 3 ??????? ???????????????? ??????????????????????????????????????????????? ??????????????????????????????????? ???????????????????????????????????? ???????????? ????????????????????????????????????????????????????????????? ???????????????? ????????????????????????????????????????????????????????????????????????????
  • 4. ????? ????????? ?????????????????? ( ?????? ??????? ????????????? ??? . ???????????? ) ???????????????? ????????????????????? ( ???????????????? ?????? ????? ??????? ) ???????????? ???????????????????????? ???????????????? ( ?????????????? ??? . ???????? ????????????????? ) ???????????????? ?????????????? ( ??????? ??????????????????? ) ???????????????? ?????????????? ( ???????????? ???????? ) ???????????????? ??????????????????????????????????????????????? / ???? ????????????????
  • 5. ???????????????? ??????????????????????????? ???????????????????????????? / ??????????????????????????????????? ?????????????? ( ??????????? ) ???????????????????????? ????????? xx 1. ??????????????????????????????? ??? ?????????????? xx ????????????? xx xx
  • 6. ????????? xx ??? ??????????????????????????????? ( ?????????????? ????????????? ) xx ??? ????????????????????????? xx ??? ?????????????????????????????? (xx) ??? ???????????????????????????? xx ??? ??????????????????????? (xx) ??? ???????????????????????????????????? xx ??? ?????????????????????????????????? (xx) ???????????????????? / ???? ??????????????????? xx ????????????????
  • 7. ???????????? ??????????????????????????????????????? xx ????????????????????????? (xx) ???????????????????? / ??????????????????? xx
  • 8. ???????????????? ????????????????????????? xx ???????????????????????????????????? xx ??????????????????????????? (xx) ????????????? (xx) ???????????????????? / ??????????????????????? xx
  • 9. ?????? .... ????????????? ???????? ????????????? ....... ?????????????????????????????? ????????? xx ??? / ??? ............ xx ???????????????????? / ??????????????????????? xx ?????????????????????????? ????????? xx ?????????? (xx) ???????????????????? / ??????????????????? xx ?????????????????????????????? ????????? xx ?????????? (xx) ?????????????????????????????? xx ???????????????????? / ???? xx ?????? ? 1 ?????? xx ?????? ? 31 ??????? xx
  • 10. ????????????????????????????????????????? ???? ????? ???? ??????? ??????????? ????????????? ???????????? ( ??????? ¨C ????????????????? ) ?????????? ????????????? ???????????????????????????????? ???? ?????????????? 100,000 ??? ????????????????? - ??????? 20,000 ??? ??????????? 60,000 ?????????????? 100,000 ¨C 20,000 = 80,000 ??????? 60,000 ???????????????????????? 20,000 ( ?????????????? ) ?????????????? ????? ?????? 60,000 ????????????????? - ??????? 20,000 ???????????????????????? 20,000 ?????? ??????? 100,000 ?????????????????????????????????????
  • 11. ????????????????? ?????????????????????????????????????????? ?????? ?????????????????????????? ???????????????????????? 60,000 ??? ????? ???????????????????????? ?????????????????????????????????????? ????????????????????????? ?????????????? 20,000 ??? ???????????????????????? ??????????????????????????? - ??????? ?????? ??????? 20,000 ???
  • 12. ?????????????????????????????????? ????????????????? ?????? xxx ( ??????????? ) ??? ???????????????????? xxx ( ???????????? ) ??? ????????????????? - ??????????????? (xx) ( ??????????????? ) ????????????????? ??????? xxxx ( ??????????????? ) ??????? ???????????? ????????????????????? ???????????? ???? / ????????????????????????????????????????????????????????? ???????????????????????????????? ??????????????????????????????????????????????????????
  • 13. ????????????????????????????? ???????? ?????? xxx ( ??????????? ) ??? ???? ( ?????? ) ????? xxx ( ???????????? ) ??? ??????????????? (xx) ( ??????????????? ) ????????????? xxx
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