Page 39 - ketabcheh final
P. 39
2ﺧﺮﻭﺟﻴﻬﺎﻱ ﺻﻮﺭﺗﺤﺴﺎﺏ ﭘﺲ ﺍﺯ ﺩﺭﻳﺎﻓﺖ ﺍﻃﻼﻋﺎﺕ
xﺻﺪﻭﺭ ﺻﻮﺭﺗﺤﺴﺎﺑﻬﺎﻱ ﺧﺮﻳﺪ ﺑﺮﻕ ﺑﺮﺍﻱ ﻓﺮﻭﺷﻨﺪﮔﺎﻧﻲ ﻛﻪ ﺩﺭ ﺑﺎﺯﺍﺭ ﺭﻗﺎﺑﺘﻲ ﺷﺮﻛﺖ ﻣﻲﻧﻤﺎﻳﻨﺪ.
xﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ ﺍﺯ ﻭﺿﻌﻴﺖ ﺗﻮﻟﻴﺪ ﺍﻧﺮژﻱ ﻭ ﺁﺭﺍﻳﺶ ﻭ ﻫﻢ ﭼﻨﻴﻦ ﭘﺮﺩﺍﺧﺖ ﻭ ﺩﺭﻳﺎﻓﺖ ﻧﻴﺮﻭﮔﺎﻩﻫﺎ
xﺻﺪﻭﺭ ﺻﻮﺭﺗﺤﺴﺎﺑﻬﺎﻱ ﻓﺮﻭﺵ ﺑﺮﻕ ﺑﺮﺍﻱ ﺧﺮﻳﺪﺍﺭﺍﻥ
xﺻﺪﻭﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺧﺪﻣﺎﺕ ﺍﻧﺘﻘﺎﻝ)࢙࢙࢙ࢇ࢘ࢀ(
xﺻﺪﻭﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺗﻀﻤﻴﻨﻲ ﺑﺎ ﻧﺮﺥ ﺧﺮﻳﺪ ﺗﻀﻤﻴﻨﻲ
3ﺍﻧﻮﺍﻉ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻓﺮﻭﺷﻨﺪﮔﺎﻥ ﻭ ﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ ﻧﻴﺮﻭﮔﺎﻩﻫﺎ
1-3ﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ :ﭼﻬﺎﺭ ﺭﻭﺯ ﭘﺲ ﺍﺯ ﺭﻭﺯ ﺑﻬﺮﻩﺑﺮﺩﺍﺭﻱ ،ﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ ﻫﺮ ﻧﻴﺮﻭﮔﺎﻩ ﺻﺎﺩﺭ ﺷﺪﻩ ﻭ
ﺩﺭﺍﺧﺘﻴﺎﺭ ﻣﺎﻟﻚ ﻧﻴﺮﻭﮔﺎﻩ ﻗﺮﺍﺭ ﺩﺍﺩﻩ ﻣﻲﺷﻮﺩ .ﺁﻳﺘﻢﻫﺎﻳﻲ ﻛﻪ ﺩﺭ ﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ ﻣﻲﺑﺎﺷﺪ ﺩﺭ ﺷﻜﻞﻫﺎﻱ
) (2-3ﻭ ) (3-3ﻭ ) (4-3ﻧﺸﺎﻥ ﺩﺍﺩﻩ ﻣﻲﺷﻮﺩ ﻛﻪ ﺗﻮﺿﻴﺤﺎﺕ ﻫﺮ ﺁﻳﺘﻢ ،ﺩﺭ ﺑﻨﺪ 5ﻫﻤﻴﻦ ﻛﺘﺎﺑﭽﻪ )ﺗﻌﺎﺭﻳﻒ
ﺁﻳﺘﻢﻫﺎﻱ ﺻﻮﺭﺗﺤﺴﺎﺏ( ﺗﻮﺿﻴﺢ ﺩﺍﺩﻩ ﻣﻲﺷﻮﺩ .ﺩﺭ ﺷﻜﻞ ) (2-3ﻫﻤﺎﻧﮕﻮﻧﻪ ﻛﻪ ﺩﺭ ﺫﻳﻞ ﻣﺸﺎﻫﺪﻩ ﻣﻲﺷﻮﺩ
ﻭﺿﻌﻴﺖ ﻛﻞ ﭘﺮﺩﺍﺧﺖ ﻭ ﺩﺭﻳﺎﻓﺖﻫﺎﻱ ﻧﻴﺮﻭﮔﺎﻩ ﺑﺮﺍﺳﺎﺱ ﺑﻨﺪﻫﺎﻱ ﺻﻮﺭﺗﺠﻠﺴﺎﺕ ﻫﻴﺄﺕ ﺗﻨﻈﻴﻢ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﻭ
ﺑﻨﺪﻫﺎﻱ ﺁﻳﻴﻦ ﻧﺎﻣﻪ ﺧﺮﻳﺪ ﻭ ﻓﺮﻭﺵ ﺑﺮﻕ ﻣﺸﺨﺺ ﮔﺮﺩﻳﺪﻩ ﻫﻢ ﭼﻨﻴﻦ ﺩﺭ ﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ ،ﺁﻳﺘﻢﻫﺎﻱ ﻧﻴﺮﻭﮔﺎﻩ
ﺑﻪ ﺻﻮﺭﺕ ﺳﺎﻋﺖ ﺑﻪ ﺳﺎﻋﺖ ﺩﺭ ﺷﻜﻞ ) (3-3ﻭ ﺑﻪ ﺻﻮﺭﺕ ﻣﺠﻤﻮﻉ 24ﺳﺎﻋﺖ ﺩﺭ ﺟﺪﻭﻝ ﻣﻄﺎﺑﻖ ﺷﻜﻞ
) (4-3ﺁﻭﺭﺩﻩ ﻣﻲﺷﻮﺩ.
2-3ﺻﻮﺭﺗﺤﺴﺎﺏ ﻣﺎﻫﻴﺎﻧﻪ :ﭘﻴﺶ ﺍﺯ ﺭﻭﺯ ﺑﻴﺴﺖ ﻭ ﭘﻨﺠﻢ ﻫﺮ ﻣﺎﻩ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻣﺎﻩ ﻗﺒﻞ ﻫﺮ ﻧﻴﺮﻭﮔﺎﻩ ﺻﺎﺩﺭ
ﺷﺪﻩ ﻭ ﺩﺭﺍﺧﺘﻴﺎﺭ ﺑﺎﺯﻳﮕﺮﺍﻥ ﻗﺮﺍﺭ ﺩﺍﺩﻩ ﻣﻲﺷﻮﺩ .ﺁﻳﺘﻢﻫﺎﻳﻲ ﻛﻪ ﺩﺭ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻣﺎﻫﻴﺎﻧﻪ ﻣﻲﺑﺎﺷﺪ ﻫﻤﺎﻧﻨﺪ
ﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ ﺑﻮﺩﻩ ﻭ ﺩﺭ ﻣﻮﺭﺩ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻣﺎﻫﻴﺎﻧﻪ ﺑﺮﺍﻱ ﻫﺮ ﻳﻚ ﺍﺯ ﺭﻭﺯﻫﺎﻱ ﻣﺎﻩ ،ﻳﻚ ﺟﺪﻭﻝ ﺳﺎﻋﺖ
ﺑﻪ ﺳﺎﻋﺖ ﻣﻄﺎﺑﻖ ﺷﻜﻞ ) (3-3ﺍﺭﺍﺋﻪ ﻣﻲﺷﻮﺩ ﻭ ﻫﻢ ﭼﻨﻴﻦ ﻣﻘﺪﺍﺭ ﻣﺠﻤﻮﻉ ﻫﺮ ﺁﻳﺘﻢ ﺩﺭ ﻛﻞ ﻣﺎﻩ ﺩﺭ ﺟﺪﻭﻝ
ﺷﻜﻞ ) (4-3ﺍﺭﺍﺋﻪ ﻣﻲﺷﻮﺩ.
3-3ﺻﻮﺭﺗﺤﺴﺎﺏ ﻗﻄﻌﻲ ﺍﻭﻝ :ﭘﺲ ﺍﺯ ﺻﺎﺩﺭ ﺷﺪﻥ ﺻﻮﺭﺗﺤﺴﺎﺏﻫﺎﻱ ﻣﺎﻫﻴﺎﻧﻪ ﻭ ﺑﺮﺭﺳﻲ ﺍﻋﺘﺮﺍﺿﺎﺕ ﺑﺎﺯﻳﮕﺮﺍﻥ
ﻭ ﺭﻓﻊ ﻧﻮﺍﻗﺺ ﺁﻥﻫﺎ ﺑﺮﺍﻱ ﻫﺮ ﻣﺎﻩ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻗﻄﻌﻲ ﺍﻭﻝ ﺻﺎﺩﺭ ﻣﻲﺷﻮﺩ.
4-3ﺻﻮﺭﺗﺤﺴﺎﺏ ﻗﻄﻌﻲ ﺩﻭﻡ :ﭘﺲ ﺍﺯ ﺻﺎﺩﺭ ﺷﺪﻥ ﺻﻮﺭﺗﺤﺴﺎﺏﻫﺎﻱ ﻗﻄﻌﻲ ﺍﻭﻝ ﻭ ﺑﺮﺭﺳﻲ ﺍﻋﺘﺮﺍﺿﺎﺕ
ﺑﺎﺯﻳﮕﺮﺍﻥ ﻭ ﺭﻓﻊ ﻧﻮﺍﻗﺺ ﺁﻥﻫﺎ ﺑﺮﺍﻱ ﻫﺮ ﻣﺎﻩ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻗﻄﻌﻲ ﺩﻭﻡ ﺻﺎﺩﺭ ﻣﻲﺷﻮﺩ.
32
