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The translation of the BPP Learning Media Ltd study materials has been undertaken by GRBS (G&RBusiness Services LLC), as such, BPP Learning Media Ltd is not responsible for any inaccuracies orquality issues with the translation. Any queries relating to the accuracy or quality of the translationshould be directed to GRBS.
This tuition material is registered by the Copyright Agency of the Republic of Azerbaijan under theAzerbaijan Republic law of Copyright and Related Rights Act (Certificate number 6016 and 6017;Registration number 04/c-4660-09 and 16/c-4661-09)and all copyrights are reserved. No part of thismaterial can be reproduced, or transmitted in any form or by any means electronic, mechanical,photocopying, recording or otherwise without the prior written permission of GRBS.
GRBS
and BPP Learning Media Ltd are grateful to the Association of Chartered Certified Accountants(ACCA) for permission to reproduce past examination questions. The suggested solutions in the examanswer bank have been prepared by BPP Learning Media Ltd except where otherwise stated.
- (& ) . . - .
Bu tdris material Mlliflik hququ v laqli hquqlar haqqnda Azrbaycan Respublikas Qanununauyun olaraq Azrbaycan Respublikas Mlliflik Hquqlar Agentliyi trfindn qeyd alnb(hadtnam nmrsi 6016 v 6017; Qeydiyyat nmrsi 04/c-4660-09 v 16/c-4661-09) vbtn mlliflik hquqlar qorunur. - , ,
, . ( ) . , .
:(994 12) 437 10 51(994 12) 437 10 61(994 12) 437 32 61
Web:www.grbs.com
:, 1065, 44,Caspian Plaza 1- ,GRBS,
Birinci n - GRBS 2010
GRBS
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1 BMUS v 3
2 37
3 59
4 71
5 121
6 - 143
7 - 159
8 , 183
9 197
10 233
11 Vergi uotu 275
12 303
13 313
14 327
15 341
16 389
17 411
18 : 427
19 443
20 467
21 481
22 533
23 545
24 561
Praktiki suallar toplusu - Suallar 575
Praktiki suallar toplusu - Cavablar 607
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31: tnzimlyici baza
BMUS vtnzimlyicibaza 1
1.
2.
3. ()
4. ()
5.
6. /
(/)7.
8.
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. - ( ). - rada .
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1.
. :
; ;
msrf;
.
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ba vern . kommersiya n, , . . i dir , .
, , kommersiya ini .
:
;
;
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.
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2.
.
.
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() () ad il . - 2005- - .
- . 2001- .
- - u .
( z ) , - .
- , - .
-
() yaradlmdr.
() d m n - .
.
- .
.
.
51: tnzimlyici baza
2005
2002
2001
2000
2000
1999
1997
1995
1989
1975
1973
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3. ()
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, - , . , , , .
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2001- , () . - . , .
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6 1: tnzimlyici baza
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3.3 -
- :
) Himaydarlar ;
) himaydarlar - , i ;
) ;
) : ( ).
:
3.4 Himaydarlar
Himaydarlar 22 . Himaydarlar , . , Himay-
darlar - . Himaydarlarn , , alts drd .
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.
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) (BM) iyirmi iki Himaydardan ndn seilmsini mi. , mi;
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.
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, , .
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, (- (*) ):
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- s larlr saslanaraq yazr. , - ( ) . - ziddiyytd . .
, - . - - , - .
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- .
, , .
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) - ;
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) , ;
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*;) -
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120 . . . - 60 .
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. - - . , . . , - .
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. . . . - .
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4.1.1
. , , . , , kimi . , .
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. , - .
, - .
2000- - 2005- -i .
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. - ,
.
14 1: tnzimlyici baza
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5.3 (M)
1977- - 80 100 . - , , , .
5.4 ()
- ,
. , 1976- - . - . .
5.5
() tnzimlyicilrini . - . . sbutdur.
1999- : 39 - - . 2000-
. , , .
- .
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5.6 ()
() - - - .
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- .
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6. /
- / :
16 1: tnzimlyici baza
1 - ()*
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2003
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10 - ()*
2003
11 - ()
1993
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2000
16 - ()*
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17 -
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2003
19 - (2004
) 2000
20 -
1995
21 - ()*
2003
23 - ()
2003
24 - ()*
2003
26 - # 1995
27 - ()*
2003
/
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lar 2003- - .
6.1 /- i
6.1.1
/- ./- ( ). /- .
171: tnzimlyici baza
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28 - ()* 2003
29 - #
1995
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40 - * 2003
41 - 2001
1 -
2003
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3 - 2004
4 - # 2004
5 -
2004
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2004
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8 - 2006
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6.1.2 i
. / .
/- , dayanmaq, , .
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:
/- , -.
, .
1 - - , - , .
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) , . , , - .
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7.2 -
25 .
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kimi /- . - .
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- 2005- - : , , , , , , , ,, , , , , , , , ,, , , , , .
- . : , ,, (2009- ), -, , q , , ,, , , .
/- , . : , , , , , ,, , , , , , , .
/- . : , , , , , , , , , , , , , .
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7.3 h
. - .
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/- 2007- :
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/- .
n , -
.
,
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2005- -
sinlr.
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2005- -
sin
2005
2000
2002
2003
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2002- - -, - - / . :
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) ;
) ;) ( )
.
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uyunladrlmas.
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s
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- - (1 2003- ) .
- . . . , a
r . .
, -
( ( ), 27 2002- )
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7.6 - --
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- .
7.7
.
:
() - . .
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- . .
:
. .
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tnzimlyici bazan - . .
-, :
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b) ?
) :
:) ,
;
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;
3) ;
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24 1: tnzimlyici baza
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5) ;
6) ;
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) .
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) :
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;
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, . myyn .
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9.
/
.
9.1
( ) :
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U ;
M ;
Q ;
M, un , , , 33 - - .
. :
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- , ;
.
9.2
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- . .
26 1: tnzimlyici baza
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/ . / , , .
, - - / .
- . , . istiqamtd msbt .
- - .
10.
adl 1 - /- .
1 - ( -) /- .
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. - , maqla
. - xrc .
- . - -
.
. ( ) .
. , .
- . - - .
. - ( ) .
. - -
. . .
271: tnzimlyici baza
sasterminlr
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1 - - - .- 8 - .
10.1 - :
) - - ;
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;
) .
10.2 : H -
-nin 31 . 2005- 1 - .
- .
10.3
- 31 2005-
.1 - - sasn, - . 31 2004- .
- , 1 2004- - .
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10.4 -
1 - - :
) ;) -
;
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) - .
, - - . , 31 2005- - 1 2004- - .
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- ).
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. - . - .
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) ;
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( );) - -
( ) .
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- , () ().
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10.5.2 ,
,
.
, -
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10.5.4
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. . ,
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. - , .
10.5.5
32 - , - . - , .
10.5.6
, 39 - - , . - .
10.5.7
2 - - , nu :
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) - .
10.6 -
1 - - ( ).
) maliyy in : 39 -
- 1 2001- (39 - ) . , dn nc - ( );
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() 31 2004- .
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, . , .
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31 2004- in - .
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. 37 -- - (1 2003- ) .
10.7
- , , .
32 - 39 - - ; - , 32 - 39 - - .
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36 - - .
- , .
- , - - .
10.8
1 - 34 - - - .
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. ur:
) . - ;
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) . ; ;
) . ;
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) . ;
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) . . ;
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10.10 mnin
- - :
(- );
;
ks olunan - ;
- ( ) ;
.
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. :
;
;
;
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;
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, ;
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;
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;
;
;
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1. - 2005- - ;
2. ;
3. () ;4. D. D .
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1 - -
2 - -
3 - -
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372:
2
1.
2. -
3.
4.
5.
6.
7.
8.
irli glir.
- , .
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1.
. , - .
. .
, .
. , . , .
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. - () , . .
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1.1
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;
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38 2:
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, ;
() , ( ) .
:()
;
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2.1
. , . , , . , , (, .), , .
niyyt. , .
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, ; ;
mk ;
;
;
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:
() - /- ;
() / , - ,
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;
() ;
() /- / ;
() /- ;
() /- ;
() - /- .
/- , , /- . / il ziddiyytyarana , / . , - .
, trfindn dil, - .
2.1.2 i
:
() ;
()
;() , ;
() .
( ) ,
. :
() Maliyy vziyyti haqqnda hesabat;
() ;
() (, );
() , .
, , , .
(, , ; ) .
z
.
( )
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2.1.3 ehtiyaclar
, , , , , . mlumat ehtiyaclar :
() :
() , ;
() , , ;
() , , ;
() , maliyy vziyyti haqqnda () , , , , hququna malikdirlr.
() , ;
() - . , - ,
(, / ) ;
() ;
() atn ;
() . , ;
() , n -.
, ( ) , , .
, . , .
42 2:
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2.1.4 adl 1 -
1 - - . 1 - 15-f . , 1 - 2007- ( ). 15- f . , , . .
3.
.
:
si , .
. :
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.
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, mqsdil .
( ) , hmin :
() : ( ) ;
() : , ;
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() : , ( (), ).
.
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4.2
. , . , .
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5.2
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. .
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5.4.1
n s . . , . - , (, ).
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5.5 :
() - ;
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. - , .
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, , digr , , msrf , . -xrc , .
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. , , .
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. .
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. , . . , (, ) .
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mal . mal . - .
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:() (, );
() (, ).
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; - . , , -, .
6.3 . () .
. . . , , , .
( )
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() , (- ). , ( ) ( ) ;
() , . i () ;
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. . , .
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7.
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1. .
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572:
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, ;
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5 - -
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593:
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1.
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1.1
() . , () , bununla, . ,
, . .
, , , .
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annda , anda 4 :
Mal r;
. , edir;
yerin yetirmk ;
i.
. , ,
. - - hmin - () () .
, , , . , . -
. - , .
:
60 3:
7/13/2019 ACCA DipFR Azrbaycan.
61/663
. , . , . 11 - - , msrf , , .
() ox , , , ,
;() , ,
, .
1.3 adl 18 -
18 - .
.
- , . , , , , f .
613:
,
-
-/1
$ 1200
-
7/13/2019 ACCA DipFR Azrbaycan.
62/663
62 3:
1.4
18 - . :
; ;
, .
, ( ) :
- .
- (, , , , ) .
- .
, , , .
1.5 a
:
,
,
.
- ,
.
(18 - )
, , () . , . , () .
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1.6
, .
, , . , , .
1.7 , . . , , .
, - , , , . .
, , .
1.8
:
) ;
) ;
) ;
633:
7/13/2019 ACCA DipFR Azrbaycan.
64/663
64 3:
) ;
) .
trlmsini
. . .
, . , - .
, . , () . ,
. . o smrnin alnmas il - . , . - . , , . ,
, . , , , .
; () . , (ln, , .). . .
1.9
, ( ) . :
() ;
() ;
() ;
() .
,
:()
;
7/13/2019 ACCA DipFR Azrbaycan.
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() ;
() .
, , - sbut
. , () .
- , ( / ) .
, , . , . , .
, , . - , 1.6- .
1.10 c
, , , . , , . ,
.
, 30 2007- $100 100 1 () . w 1
$500 . . rtlrin , 30 2009- $150 .
?
.
, , nr. . , .
, . , , , .
, , - .
653:
7/13/2019 ACCA DipFR Azrbaycan.
66/663
66 3:
- , . $100 $150 . .
1.11
, . .
, . , , .
terminlr
, . .
.
-
, eyni zamanda, , .
1 - - ,
.
. .
. .
1.12 , , , :
() ;
() .
:
() F , effektiv proporsional
;
() R ;
7/13/2019 ACCA DipFR Azrbaycan.
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() D .
.
, , .
. , ediln .
1.13
:
() ,
;() ,
:
() ;
() ;
() ;
() ;
() .
()
., 10 - - .
, ?
() ;
() ;
() ;
() - ;
() ;
() .
673:
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68 3:
() . , ( );
() . , bu, nmaldr. . , k , ;
() :
() ;
() (, ).
() - . ;
() ;
. , ;
() . , .
, . , .
18 - :
;
;
, .
, .
x
7/13/2019 ACCA DipFR Azrbaycan.
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1. ?
2. .......- .......... .
3. 40-
.
1. 18
2. v,
3. trldy, .
693:
7/13/2019 ACCA DipFR Azrbaycan.
70/663
70
7/13/2019 ACCA DipFR Azrbaycan.
71/663
714:
4
1.
2. 16 - - r,
3. 20 - -
4. 40 - -
5. 36 - -
16 - , , . .
20 - . .
40 - 16 -li - - , .
36 - .
16, 36 40 - - .
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72 4:
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734:
1.
() , dn xlmaq n .
1.1
, . .
Mssisnin mlkiyytind olan , ., ,
.
, is :
() , ;
() , .
v n malik olduundan,habel onun i , , n haqqnda . .
1.2
2- , 16 - . 16 - - .
() ().
: ;
;
larn istehsal /v ya gstrilmsi, .
() dn biridir:
() ;
() .
olunan - .
(16 - )
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, , .
1.3
16 - , ., , .
. un .
, ,
. , , . , ,
, .
, n duu , .
, .
1.4
.
sn anma;
( );
.
, . .
. (, ), , .
, . snma anmaya . , , . , lr. (/ / n / ) ( uzun) .
74 4:
7/13/2019 ACCA DipFR Azrbaycan.
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754:
1.5
, , . , , hmin .
- . .
1.6
. , , - . , , .
, (1 - : : 1). .
.
1.7
(:1 - ). 16 - , , :
;
;
;
.
7/13/2019 ACCA DipFR Azrbaycan.
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76 4:
1.8 ?
. . , (
) . , .
16 - . :
() l , () realizasiya (sat) .
, . ,
, il . , . ,
;
() , . , .
() , , ;
() , .
.
nin n $17,000-. $2,000 . :
1- 200
2- 100
3- 100
4- 150
5- 40
:
, :
() ;
() (35% );() .
7/13/2019 ACCA DipFR Azrbaycan.
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() () :
= = $3,000
()
:
() :
( ) = 200 + 100 + 100 + 150 + 40 = 590
= = $25.42
. $15,000 , .
() ?
() - ? .
() , , nin hesabatda . ,
774:
12345
()
200100100150
40
($)( $25.42)
5,084.002,542.002,542.00
3,813.001,016.8014,997.80
12345
35% $17,00035% ($17,000 $5,950) = 35% $11,05035% ($11,050 $3,868) = 35% $7,18235% ($7,182 $2,514) = 35% $4,668 $2,000 = $4,668$1,634 $2,000
=====
$5,950$3,868$2,514$1,634$1,034
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78/663
. aid ., 16 - , ()
.
-, ; , .
, , . T , '' (, - . ).
() , ,
.
, , .
, .
1 205- $15,000 . . ilhesablanr.
atn , . 31 207- $8,000 ().
1 207- $2,500 .
31 207- , a .
78 4:
2071 Dvrn vvlin qalq
$
15,000
15,000
30,000
20731
1
$
30,000
______
30,000
7/13/2019 ACCA DipFR Azrbaycan.
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* = $6,000 + $750
** = $6,000 + $2,750
*** = $750 + $2,750
$250, $3,750 $4,000 .
:
1 1 207- :
2 2 = $12,000 = $6,000
2 = = $250 ( )
794:
20731
1
*
**
$
6,750
8,750
15,500
$
12,000
3,500
15,500
2071
31
Dvrn vvlin qalq
***
207
31
1
$
15,000
15,000
_____
30,000
$
8,000
6,750
2,500
8,750
4,000
30,000
207
31
31
1
1
31
( ) ()
( )
7/13/2019 ACCA DipFR Azrbaycan.
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80 4:
3 207- .
() 31 3 . = 3 $250 = $750.
() 1 11 . = 11 $250 = $2,750
2. , adl 16 -
, 16 - , . , bal . 2003- .
2.1 Ttbiqi sahsi
, , 16 - - .
16 - :
() ;
() , dn .
i s hmin ld edilmsi , .
2.2 sas anlaylar
.
, :
- , ;
.
, , , s .
, ,
.
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814:
.
, .
- .
.
(16 - )
2.3
, , ( ) ( ) . , :
() ;
() .
, . baqa .
, . r , -, ( a) .
2.3.1 : G
. (, ) . , . hmin . .
2.3.2 : E
, ( ) . () , , ( , .) .
2.4 - () , , , - , , . hisslr .
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82 4:
, .
, . , . , .
2.5
, . , .
2.6
, onun .
2.6.1
, :
, ; ;
:
;
;
() ;
/ ;
(, ) .
qal-maz .
16 - - , :
() , s , ;
()
.
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83/663
, , , , .
, , :
;
() ;
zrrlri.
, .
. a , 2 - . , , ( , ) . , .
2.6.2
16 - , barter , , , , . ,
., . . , , , .
2.7
.
834:
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16 - , .
2.7.1
, , . adtn , .
Cihaz .
, vzetm dyri . ,i , etm .
, . , - . A , .
, , , ,
.
, btn , - , mlid. ,, srn qrafik sasnda
.
? , e . ? 16 -
, . ,
84 4:
onun il nr.
- nr.
.
7/13/2019 ACCA DipFR Azrbaycan.
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nin dqdansonra kapitalda tanna.
2.8 : Y
$13,000 . $15,000 ( $13,000)dl. . - hmin $20,000 .
.
:E ( ) $7,000
$2,000
$5,000
, . , e .
2.9 : Y
. $20,000 $15,000 . - $13,000 .
.
:
E $5,000
E $2,000
( ) $7,000
,
. , . , , edilir.
854:
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86 4:
. ( ) .
, .
2.10 : Y
206- $10,000 . . 1 208- $12,000 . ( ).
208- .
1 208- $10,000 (2 $10,000 5) = $6,000 . :
E $6,000
$6,000
$10,000 5 = $2,000 , $12,000 3 = $4,000 . , $2,000 :
E $2,000
$2,000
() .
2.11
,
daltli (sistematik) saslarla. :
;
.
:
, sistematik saslarla ;
,
; ,
, .
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l , - - , - , . , . .
, , .
. , (, -) .
2.11.1
, sonunda , . .
2.11.2
, 16 - , olunan , olunan , . , .
sonu r , . , bu, .
2.11.3
, . ( ) , bu , .
() , , bu , , dmzrrini .
2.12
, , . .
874:
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88 4:
, utilizasiya edilrs , .
. .
2.13
, 18 - (
). - .
, ( ) .
2.14 ,
:
() ( , );
() ;
() ;
() ( );
() , , :
() ;
() ;
() (: 21);
() /;
() ;
() ( ) ;
() ;
() ( );
() .
:
() , ;
() , ;
() ;
() , ;
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() , .
:
() ;
() ;
() -;
() vzetm ;() ,
( )
;
() , .
, , :
() , ;
() , ;
() ( ) , ;
() , , .
ni , , ( ):
() 16 - - sasn xalis ( ) ?
() 16 - - n xalis ( ) ( ) ( ) ? .
894:
1 204- un 31 204- 1 y 204-
31 d 204- Xalis 31 204- 1 204-
$
50,00012,000
4,000 (1,000) 65,000
16,0004,000
(500)
19,500
45,500 34,000
$
40,00012,000
52,000
10,0001,000
11,000
41,00030,000
$
10,000
4,000(1,000)13,000
6,0003,000 (500)
8,500
4,500 4,000
7/13/2019 ACCA DipFR Azrbaycan.
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90 4:
() , xalis ndn ' ' xldqdan sonra yerd qalan dy. , i
. , . xalis . , xalis hmin .
xalis , xalis .
() Xalis ( ) . , 16 - , ' ' . 16 - - , ' ' . .
. , , , .
3. adl 20 -
( , . ). , . 20 - - .
3.1 Ttbiqi sahsi
20 - :
;
' ' ;
.
3.2 sas anlaylar
:
, , , .
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.
.
, kommersiya .
, . , .
.
l .
, - .
, : , dir. .
?
() ;
()
.
3.3
nin yoxdursa, o, ( - ) :
;
.
, , cy sas vermir.
, .
Qiymtlndirilmi hdliklr, 37 - - .
l ( ) , .
914:
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3.3.1
n 20- - .
r?
.
() , . , , . ;
() , , , .
() , ;
() . . , haqqnda , ;
() , .
20 - , . , . .
. m .
, , vaxt , , . , o, .
92 4:
.
.
7/13/2019 ACCA DipFR Azrbaycan.
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$40,000 50%- . , :
() dz xtt u ;
() 40% ?
. .
.
() Dzxtt :
() :
, hmin . , sah
, .
. ,
n . , .
mqsdil . , . .
3.3.2 -
- ,
, . . , .
934:
123
4 ()
$
16,0009,6005,7608,640
$
8,0004,8002,8804,320
1234
$
10,00010,00010,00010,000
$
5,0005,0005,0005,000
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3.3.3
( - ) .
() S a ilkin dn ;
() uota almaq.
.
Misal: A
$100,000 20%- . . sn , $50,000 .
:
() S a ilkin dn
* dzxtt , $(100,000 - 20,000) =$20,000 mbli .
()
() uota almaq
94 4:
*
1$
50,000
20,00030,000
2$
50,000
20,00030,000
3$
50,000
20,00030,000
4$
50,000
20,00030,000
$
200,000
80,000120,000
$
80,00020,00060,000
$
80,00040,00040,000
$
80,00060,00020,000
$
80,00080,000
mnft
1
$
50,000
(25,000)
5,00030,000
2
$
50,000
(25,000)
5,00030,000
3
$
50,000
(25,000)
5,000 30,000
4
$
50,000
(25,000)
5,00030,000
$
200,000
(100,000)
20,000120,000
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954:
()
, , , .
3.3.4
. .
, .
. , ,
. , , , .
3.3.5
, , (: 8 - ).
T
1
$100,000
(25,000)
75,000
15,000
2
$100,000(50,000)
50,000
10,000
3
$100,000(75,000)
25,000
5,000
4
$100,000
(100,000)
()
, ,
()
7/13/2019 ACCA DipFR Azrbaycan.
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i .
3.4 .
() ,, , ;
() , kommersiya , , . .
, ; yardmn ,
l . , .
3.5
:
, olunmu ;
;
.
96 4:
.
, .
lk , .
.
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3.6 adl 10 -li
, . . , :
() istehsalat sahsind ;
() istehsalat sahsind ;
() .
ondadr , 20 - - s .
istehsalat sahsind , , 20 - - . .
4. adl 40 -
, . , yarada .
4.1 sas a
n .
, ( , ) ( ):
() tchizat, ;
() .
( ) .
, - .
974:
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98 4:
.
.
40 - , . .
:
() , ;
() ( ) .
. art .
, 40 - , ?
. k , alna bilr.
4.2 40 -
40 - , :
mlarn lrin gstrilmsind stifad ;
b .
:
, ;
i 16 - - .
40 - 2000- olunmu .
.
7/13/2019 ACCA DipFR Azrbaycan.
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. 40 - - 17 - - .
40 - - . .
4.3
:
() ;
() .
4.4 llm
, ilkin olaraq, mliyyat msrflri , ilkin llmlidir.
. . .
4.5
40 - :
;
.
, , .
, o zaman . , .
994:
- 2 -
11 -
, 16 -
16- ,
7/13/2019 ACCA DipFR Azrbaycan.
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100 4:
4.5.1
() , , . , 16 - - ;
() ;
() .
, - . , ,
ox .
.
() , kommersiya , , ;
() , . hddn artq , ;
() 36 - - , . , i
;() , . ,
, ;
() , 16 - - . .
4.5.2
16 - - . . .
4.5.3
ilkin , .
7/13/2019 ACCA DipFR Azrbaycan.
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, , . 40 - , .
4.6 ()
. , 16 - - , .
- 16 2 - - .
, .
16 - - . , 16 - - 16 - - yenidn .
4.7
xarlanda v silinmsindn , hmin investisiya mlkiyytinin dayandrn ( ).
, . , , .
, .
4.8
:
ilkin modelinin ; , ;
;
mlahiz;
pekar (, );
;
.
1014:
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4.8.1
, , .
4.8.2
, , . , .
4.9
-nin .
102 4:
2 -
16 - (
)
16 - (
)
?
?
?
?
40 - ( )
16 - ( ) 40- -
7/13/2019 ACCA DipFR Azrbaycan.
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5. adl 36 -
.
. , . 36 - .
5.1 i
36 - - , , , m 19 - : 32 - -
, , - . , , - . , , 36 - 5 - - .
: .
: () .
(36 - )
36 - - . ' ' , . . .
:
() ?
() ?
() ?
5.2
- .
1034:
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104 4:
olunmal .
, .
36 - . .
() :
() ;
() , , ;
(iii)
;
() in .
() : ,
. , .
() - - ;
() .
5.3
( ) . , a
.
?
:
() ;
() .(36 - )
( ) . , , .
() , ;
() , , - , .
7/13/2019 ACCA DipFR Azrbaycan.
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, , etmkl .
.
aktivin
( ) () , ondan ( ) () .
, .
:
() m ;
() g i ;
() p ;
() a - ;
() a .
, , , . , :
()
;() ,
na ;
() ( nin d) . , , maldr ( nin d ).
5.4
:
() a ;
() a ;
() f / .
1054:
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106 4:
. , .
.
() mdaxili/mxarici;
() mdaxil/. mdaxili/mi .
. ( ) .
( ) . , .
5.5
:
, ( ) .
(16 - - ):
-
.
, :
a , ;
, .
- . ,
. , , -, . , mrini mlrini
.
7/13/2019 ACCA DipFR Azrbaycan.
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1074:
, .
, .
?
.
() - . , , mlrini . - , ,
;
() . mlri mlri . l , . . , .
.
. ., (yalnz ) . ( ) 5 20 . . 4 5 ( ).
?
- , - , :
() r;
() / .
, . , , , ,
( ) . .
- I
- II
7/13/2019 ACCA DipFR Azrbaycan.
108/663
108 4:
150 , 70- , 80- . - . .
mdaxillri . . . .
?
, . , mdaxillri . ,
, .
, , - - a .
, , .
( d ) , - .
( ) , . (q ).
5.6 : b
w . ma .
() , - - , , ;
() - , ;
() ( ) ;
() .
III
7/13/2019 ACCA DipFR Azrbaycan.
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5.7
5.7.1
. , jsindn ( ) . :
() ;
() 8 - - .
,
, alc (: 6). .
5.7.2
.
() ;
() , .
. , . , ( ).
,
, ( ) . , .
ma, , .
5.8
, , . ,
( ) mlrini . .
1094:
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110 4:
, .
() , ( ) ;
()
, :() ( )
;
() ;
() ( ) .
5.9
, . ( ).
() ;
() ( ,
; : 5.5). , ( ) .
( ) , . ,
:
() , - ;
() ( ) ;
() (mtnasib ).
, :
() ( );
() ( );
() .
- , .
7/13/2019 ACCA DipFR Azrbaycan.
111/663
1114:
5.10 1:
. , . , hmin .
- .
() $3 ;
() $2.8 r.
( ) ;
() $3.3 ;
() - $0.6 .
( ) ?
H
$2.8 .
5.11 2: D
$4.5 : $4.0, $0.5 .
$1 u nticsind . . - .
( ) $3.1 .
H $1.4 ($4.5 $3.1) .
= $2.8
=
= $3.3 $0.6 = $2.7
= , , $2.8
= $3
= $0.2
7/13/2019 ACCA DipFR Azrbaycan.
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112 4:
.
:
() $1 ;
() $0.4 .
$3, $0.1 .
5.12 ()
- , vvllr .
. , () .
() () ( );
() .
, , () .
( ) . ( ) .
. (/) .
, , . zr . n . $60 , $80 .
( ) ( $60)
$
40
20 80
140
$
60
60
7/13/2019 ACCA DipFR Azrbaycan.
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mtrqqi yaradr $90 . , $70 .
olunur:
(/) .
( ). , $10 () , $70 d . , , .
5.13 36 - . :
() a () ( ) ( );
() : , , ( ) , , ( ).
5.13.1
, - . . :
, ;
.
:
() , 36 - -, () 16 - - ;
() , , - ;
() , , 16 - - .
1134:
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114 4:
5.14
36 - - mal :
;
, ;
;
;
;
.
6. adl 23 -
23 - , r. , . 23 - .
6.1 23 - 2007- . : . .
:
. .
a . .(23 - )
:
;
;
;
17 - - ;
,
. , :
- ;
7/13/2019 ACCA DipFR Azrbaycan.
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;
;
- ;
.
-
. .
6.2
, , . , .
,
, , . , - .
, ., . , ( ; ).
. -- .
1 y 206- $1.5 . a 206- n. 1 y 206- . r .
9% - 7%- .
olunur:
, 31 d 206-
.
1154:
1 y 206
1 i 206
$'000
250
250
$'000
500
500
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, ,
.
, , . : , .
. .
206- .
8.9%- ( ) . y 1 i 206- n.
1 y 206- , su stansiyasnn n mvafiq
. 1 y 206- 30 1 o
206- $20 .
116 4:
30 i 206- :
$250,000/$500,000 x 9% x 6/1231 d 206- :$500,000/$1,000,000 x 9% x6/12
30 i 206- $250,000/$500,000 x 7% x 6/12
$
11,250
22,500
33,750
(8,750)
25,000
500,000 25,000
525,000
$
22,500
45,000
67,500
(17,500)
50,000
1,000,000 50,0001,050,000
10%- , 208- 9.5%- , 209- 8.9%- (), 209-u
1 y
206
$
120
80
31 d
206
$
120
80
150
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1174:
olunur:
Su stansiyasnn .
= = (10% ) + (9.5% ) = 9.8%
= ($30 9.8%) + ($20 9.8% 3/12) = $3.43
6.2.1
( ) . , - , . (, - ) .
6.2.2
:
() ;
() ;
() .
, . . 23 - ( ) . ,
.
. , , . dn , , .
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6.2.3
.
.
6.2.4
. , , , , .
- ( ) . , - . , . ,
.
6.2.5
:
() ;()
.
6.3
23 - - 2007- .
, ,
: a ;
b ;
a
.
118 4:
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1194:
() , , ;
, 16 - ,
. , . 2003- ;
, , sistematik . :
a ;
b .
, 16 - ,
, . , ;
, ;
, , . ;
( , . ). .
- 20 - - ;
. ;
, . , ;
40 - , :
m ;
b .
:
, ;
d 16 - - .
.
. , ;
x
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120 4:
23- , . , . 23 - .
1. .
2. ?
() ;
() ;
() ;
() .3. , , .
4. .
5. .
6. ?
1. : 1.2;
2. ;
3. ;
4. : 5.1;
5. . , ;
6. 16 - , 40 - - .
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1215: 121
5
1. car vlr
2. ar
3. ar ubyektl
. 17 - . - .
. , , . .
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1.
. . - .
1.1 ? , . ( , ) / . , ( mxtlif icar- ).
17 - .
ca . , . 17 - :
. .
. . , .
. .(17 - )
icar- (f , ica- , . ).
, . , icar- .
, () , .
ilml .
122 5:
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. ,
ul , , :
() :
;() :
() :
() ;
() ;
() , .
i
, .
.
() () () () .
, ,
. . , ,
. . .
:
() ;
() ;() ,
;
() .
. :
() , ;
() ,
.
1235:
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:
() a ;
() b .
, , .
() :
() : ( , );
() : .
, , .
:
() m ;
() i .
, .
:() i ;
() i .
,
.
, , (, , , ).
(17 - )
17 - - , .
124 5:
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1.2
.
. . () . ( kimi).
1.3
:
;
() .
, hmin . , 4 , 2-
, 2-4- 1-4- .
, , , . () dir .
(icar- ) . , , , () .
. . , hmin , .
, , , . , 17 - - . , .
.
1255:
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17 - - , () . , .
1.4. - 15 -
1.4.1
. , . ,
, .
- 15 - , , , .
, , .
, .
,
- . (icar- ) .
126 5:
?
?
?
mi?
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, , , () . . . , hmin , .
, , ,
. , 17 - - . , .
2.
.
2.1
17 - , , hmin .
, :
E
.
e, e . in na olan () .
17 - , mla . , .
(16 38 -- ).
s , .
1275:
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2.2 ()
, :
() . ;
() () . n ein aid . n in aid (e, , ).
, . () :
;
.
. , .
() ( );
() , . .
.
. , ui ( ) , . :
() . 1 , 2 ;
() .
( ). , 78 . 78 ;
() . :
(+1)2
128 5:
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2.3 : P
1 200- . $7,710, $10,000-. , $2,000 , 31 200- , . $2,290 15%- . , 20% .
, , .
H mtnasib n hans dn
. , , .
()
.
, = 10.
$2,290 :
:
1295:
1- (200)
2- (201)
3- (202)
4- (203)
4
3
2
1
10
1-
2-
3-
4-
$2,290 4/10
$2,290 3/10
$2,290 2/10
$2,290 1/10
$916687
458 229
2,290
( )
1-
$
916
1,084
2,000
2-
$
687
1,313
2,000
3-
$
458
1,542
2,000
4-
$
229
1,771
2,000
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()
15%- . () . 1 200- $5,710 ($7,710 , $2,000 ).
2.4 ( 2.1), ( , ):
() E $7,710
$2,290
$10,000
.
() E $2,000
$2,000
.
() E ( ) $856
$856
in .
, .
130 5:
1 200-u 1- ( = $5,710 15%)
1 201- 2- ( = $4,566 15%)
1 202- 3- ( = $3,251 15%)
1 203- 4- ( = $1,739 15%)
1 204-
$
2,000
2,000
2,000
2,000
8,000
$
5,710
1,144
4,566
1,315
3,2511,512
1,739
1,739
$
856
685
488
261
2,290
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() E $7,710
$7,710
() E $2,000
$2,000
() E ( ) $856
$856
Yuxardak () . , :
E ( ) $856
$1,144
$2,000
, .
, ( , ) . , ( ) .
1 206- . , $2,000 30 31 , $3,056 . $10,000-. 5 $1,000 . .
.
:
() , 31 206-, 207- 208-
:() a ;
() a .
() 31 d 206-, 207-, 208- :
() u : ;
() c : ;
() u : .
1315:
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() ()
()
$
= 5 + 4 + 3 + 2 + 1 = 15
(5 )
206 = $ 4,368
207 = $ 2,427
208 = $ 485
____7,280
132 5:
206
1.1
30.631.12
31.12
207
30.6
31.12
31.12
20830.6
$
2,000
3,0563,056
9,168
17,280
3,056
3,056
3,056
9,168
3,056
206
1.1
1.1
207
1.1
2081.1
$
10,000
7,280
_____
17,280
9,168
_____
9,168
3,056
206
1.1
207
1.1
208
1.1
$
7,280
7,280
2,912_____
2,912
485
206
31.12
31.12
207
31.1231.12
208
31.12
$
4,368
2,912
7,280
2,427 485
2,912
485
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() () :
=
= $1,800 ( )
*. : 2.1.
() :
() :
()()- ..
1335:
31.12.6
31.12.7
31.12.8
$
10,000
1,800 8,200
10,000
3,600 6,400
10,000
5,400 4,600
()
:
*
10,000
1,000
9,000
5
31.12.6
31.12.7
31.12.8
$
3,685
2,571
31.12.6
31.12.7
$9,168
(3,056)(2,427) 3,685
3,056 (485) 2,571
208- ()
()
31.12.6
31.12.7
31.12.8
$
2,571
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2.5
17 - () :
;
. , :
() ;
() , ;
() .
;
;
. :
() ;
() , ;
() , ,
.
17 - , digr ( ).
2.6 :
( ) . , 31 .
H , 31 200- :
134 5:
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31 200-cu ()
( , , -
a ).
31 200-cu / ()
2.7 : 6
, 4 6 $1,250 . ? .
1355:
, (20% x $7,710)
$(1,512 + 1,739)
$
7,710(1,542)
$
6,168
3,251
1,315
$
856
1 200-u
30 200-u (7,710 15% 6/12)
30 200-u
30 200-u
31 200-u (7,038 15% 6/12)31 200-u
31 200-u
30 201-i (6,316 15% 6/12)
30 201-i
30 201-i
31 201-i (5,544 15% 6/12)
31 201-i
31 201-i
$
7,710
578
(1,250)
7,038
528(1,250)
6,316
478
(1,250)
5,544
416
(1,250)
4,710
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31 d 200-u :
2.8 : A
:
() A :
() ;
() , ;
() .
() B ;
() M , -
, ;() .
:
() ;
() ;
() , , .
.
136 5:
( )
(6,316 4,710) : (578 + 528)
$6,168
4,710
1,6061,106
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2.9
3.
, .
3.1 : M
. , :
E ( )
(). , , . .
1375:
()
--
=
mddtiv arasnda
-
-
-
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3.2 :
. , 16 - - .
( ) , . , .
dil :
() car mtnasib , ;
() .
ek - 36 - - .
, , .
3.3
:
, :
d ;
d ;
d ( ) .
:
() ;
() , ;
() .
; .
138 5:
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31 d 200-u .
31 200-cu ()
3.4
. - . .
. (). .
, ,
( , ). :
: , . , .
: .
: bu zaman
.
. 2 m 203- $1,600 . $240 $40 $30 ( ) . 16 203- , , .
1395:
()
$
4,566
$1,3153,2514,566
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1 203- .
, 31 203- ( ) .
.
.
140 5:
$(40 + (8 30)) , :1 + 2 + ... + 7 + 8 = 36 (8 x 9)/2 = 36
= 8/36 $40 = $9 = 7/36 $40 = $8 = $(30 9) = $21 = $(30 8) = $22
$160 80240 40280
203
1
$
160:
203
16
$
960
960
$
160
84
88
628
960
203
16
16
16
31
:
: 1- (4 $21)
: 2-
(4 $22)
(4 $240)
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. . - ;
;
:
;
() .
x
1415:
203
31 -
$
1,440
____
1,440
$
960
480
1,440
203
16
(2 $240)
203
2
$
1,600
_____
1,600
$
160
1,440
1,600
203
1
31
-
20331 -
$68
__
68
$
36
32
68
20316
16
: 1-
(4 $9)
: 2-
(4 $9)
I
31 203-c
- (3 $160)
$
1,440 480
$1,440 681,508
960 548
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;
, .
1. () . ( ) .
() . . .
2. . ?
3. ?
4. 17 - .5. .
. ?
6. 202- , . 203- , . 31 201- ?
1. () ;
() .
2. E
3. ( / ) ;
4. 2.5- ;
5. . , , ;
6. . 2-5- maqla .
142 5:
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1436: -
- 6
1. 38 -l BUS, -
2. (3- )
- 38 - .
, ( ) . ( ) .
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144/663
1. - adl 38 -
- 38 - - - () - . :
; () ;
.
- 38 - 1998- . 3 - .
1.1
() - ;
() - ;
() - .
1.2
38 - - . : (12 - ), 17 -- , , , (19 - ), , ( - s ). s
3 - - .
1.3 -
- s , - .
- , -. :
() ;
() .
144 6: -
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- , , , , , , () () . , s ,
- . .
1.4 - : M
- . .
() - - , verilmsi ()
;() - ,
, . , - .
1.5 - : M
- . , , .
, , .
() - ;
() - , ;
() , d - , .
1.6 - : G
- . .
- , . -
1456: -
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:
() ;
() .
. .
() - , ( ) ( -
);
() - ( ), - .
3 - - , - , ,
.
() - . - , , , . . - ( )
- .
20 - - , - ilkin olaraq (, ), .
1.7
, - , - :
() ;
() .
, .
146 6: -
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1.8
!
.
, , .
, .
1.9 -
- , .
1.9.1
38 - - . , () . - . , .
:
() ;
() , ;
() , , , ,
;() , , , ,
, , .
1.9.2 -
- ( - )
- :
1476: -
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() - ;
() - ;
() - ;
() -
;() -
.
, - r - . - , :
() , ;
() , ;
() , ;
() , , , , , .
1.9.3 -
, , , - .
.
1.9.4
- - , is ya .
- , , . - .
- - . ,
148 6: -
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xrc kimi . , hmin nin bir hisssi .
- . 20X3- $100,000 , $90,000 mbli 1 20X3- , $10,000 mbli 1 20X3- 31 20X3- . 1 20X3- - . -- $50,000 .
?
20X3- $10,000 - . , , 1 20X3- . 1 20X3- $90,000 , .
.
1.10
- - . :
msrf;
msrf;
msrf;
msrf.
msrf, , , msrf .
1.11 -
- .
, -
1496: -
q
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, .
- , , .
() ;
() - ( );
() - - , , ;
() , .
, , .
, , - ; . , , , , . , . , , .
- , .
, , .
- , . , e.
- . 20X3- $400 $400 .20X4- $500 .
olunur:
.
150 6: -
7/13/2019 ACCA DipFR Azrbaycan.
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$500 $400 e . 20X4- 0- $100 .
- , . , . , . . , .
1.12
- -() . , - - .
- , l, : ; ; , , ; ;
; , , . - , , , ( ) . , - .
- , , , .
1.13
- kild ().
() ;
()
5 - - , nn , ;
1516: -
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() . , ;
() .
, ( ) , .
- .
1.14 -
-
- - .(36 - , - ).
- , - - , .
- -
. , .
- . () .
:
() (-) ( );
() .
() ;
() (, ) ;
() ;
() ;
() ( msrf ).
152 6: -
-
7/13/2019 ACCA DipFR Azrbaycan.
153/663
1.15 - ()
- () , . - () ( , ) .
1.16
- . - .
- :
;
;
, ;
(m (, , , ( ) , , );
- .
:
- - s nin - ;
- , ;
- , ;
- - ;
- .
- :
(- );
- ;
1536: -
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, (- ) ;
, - .
- .
1.17
- ;
- . , ;
;
- . - - .
38 - - - :
38 - :
:
;
, ;
, , , , ;
, , , , .
- :
, ;
Y , ;
K , ;
Y , , , , , .
154 6: -
-
7/13/2019 ACCA DipFR Azrbaycan.
155/663
2. (3 - )
3 - - - . , .
2.1 ? :
() Y nfuz ;
() M k ;
() .
. , . , . , .
:
() , , . , , , ;
() - . hr hans
. xsu , . . , , .
2.2 ( )
, . , ()
, - . , , , - .
yalnz . . - r, . , , - ( , ) , .
, . , () - .
1556: -
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156 6: -
2.3 ?
, , . . , .
, . ?
.