Page 4 - ketabcheh final

‫ﻓﺼﻞ ﺍﻭﻝ ‪ :‬ﺳﺎﺧﺘﺎﺭ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺍﻳﺮﺍﻥ‬

‫‪ 1‬ﻣﺮﻭﺭﻱ ﻛﻠﻲ ﺑﺮ ﺳﺎﺧﺘﺎﺭ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺍﻳﺮﺍﻥ‪2 ..........................................................................................................‬‬
‫‪ 2‬ﻣﺸﺨﺼﻪﻫﺎﻱ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺍﻳﺮﺍﻥ‪2 .........................................................................................................................‬‬

‫ﻓﺼﻞ ﺩﻭﻡ ‪ :‬ﻧﺤﻮﻩ ﺷﺮﻛﺖ ﺩﺭ ﺑﺎﺯﺍﺭﺑﺮﻕ ﺑﺮﺍﻱ ﻓﺮﻭﺷﻨﺪﮔﺎﻥ ﺑﺮﻕ ﺍﻳﺮﺍﻥ‬

‫‪ 1‬ﺗﻌﺎﺭﻳﻒ ‪6 .......................................................................................................................................................‬‬
‫‪ 2‬ﻋﻘﺪ ﻗﺮﺍﺭﺩﺍﺩ ‪7 .................................................................................................................................................‬‬
‫‪ 3‬ﺩﺳﺘﺮﺳﻲ ﺑﻪ ﻧﺮﻡ ﺍﻓﺰﺍﺭ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ‪10 ...................................................................................................................‬‬
‫‪ 4‬ﻧﺤﻮﻩ ﻭﺍﺭﺩ ﻛﺮﺩﻥ ﺍﻃﻼﻋﺎﺕ ﻗﺎﺑﻠﻴﺖ ﺗﻮﻟﻴﺪ ﺍﺑﺮﺍﺯ ﻭ ﭘﻠﻪﻫﺎﻱ ﻗﻴﻤﺖ ﺍﻧﺮژﻱ ﺗﻮﺳﻂ ﻓﺮﻭﺷﻨﺪﮔﺎﻥ‪11 ...............................‬‬
‫‪ 5‬ﻧﺤﻮﻩ ﺍﻃﻼﻉ ﺍﺯ ﭘﺬﻳﺮﻓﺘﻪ ﺷﺪﻥ ﻓﺮﻭﺷﻨﺪﮔﺎﻥ ﺩﺭ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺩﺭ ﻧﺮﻡ ﺍﻓﺰﺍﺭ ࡿࡵࡹࡱ ﻭ ﺍﺻﻮﻝ ﻋﻤﻮﻣﻲ‪16 .......................‬‬
‫‪ 6‬ﺯﻣﺎﻥ ﺑﻨﺪﻱ ﻭ ﻣﺮﺍﺣﻞ ﻋﻤﻠﻴﺎﺗﻲ ﺍﺟﺮﺍﻱ ﺑﺮﻧﺎﻣﻪ ﺑﺎﺯﺍﺭ ﺑﺮﺍﻱ ﺧﺮﻳﺪﺍﺭﺍﻥ ‪19 .................................................................‬‬
‫‪ 7‬ﺍﻃﻼﻋﺎﺕ ﻣﻮﺭﺩ ﻧﻴﺎﺯ ﺍﺯ ﻣﺮﻛﺰ ﺟﻬﺖ ﺗﻬﻴﻪ ﺁﺭﺍﻳﺶ ﺗﻮﻟﻴﺪ ﺑﺮﺍﻱ ﺑﺎﺯﻳﮕﺮﺍﻥ ‪23 ............................................................‬‬
‫‪ 8‬ﺟﺪﻭﻝ ﻣﻨﺸﺄ ﺍﻃﻼﻋﺎﺕ ﻭﺭﻭﺩﻱ ﺁﺭﺍﻳﺶ ﺗﻮﻟﻴﺪ ﺩﺭ ﺑﺎﺯﺍﺭ ﺭﻭﺯ ﺑﻌﺪ ‪23 ....................................................................‬‬

‫ﻓﺼﻞ ﺳﻮﻡ ‪ :‬ﺻﻮﺭﺗﺤﺴﺎﺏ ﻓﺮﻭﺷﻨﺪﮔﺎﻥ ﻭ ﺧﺮﻳﺪﺍﺭﺍﻥ ﺩﺭ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺍﻳﺮﺍﻥ‬

‫‪ 1‬ﻣﻘﺪﻣﻪ ‪28 ........................................................................................................................................................‬‬
‫‪ 2‬ﺧﺮﻭﺟﻴﻬﺎﻱ ﺻﻮﺭﺗﺤﺴﺎﺏ ﭘﺲ ﺍﺯ ﺩﺭﻳﺎﻓﺖ ﺍﻃﻼﻋﺎﺕ ‪32 .....................................................................................‬‬
‫‪ 3‬ﺍﻧﻮﺍﻉ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻓﺮﻭﺷﻨﺪﮔﺎﻥ ﻭ ﮔﺰﺍﺭﺷﺎﺕ ﺭﻭﺯﺍﻧﻪ ﻧﻴﺮﻭﮔﺎﻩﻫﺎ‪32 ......................................................................‬‬
‫‪ 4‬ﺗﻌﺎﺭﻳﻒ ﺁﻳﺘﻢﻫﺎﻱ ﺻﻮﺭﺗﺤﺴﺎﺏ ﻓﺮﻭﺷﻨﺪﮔﺎﻥ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ‪36 .................................................................................‬‬
‫‪ 5‬ﻧﺤﻮﻩ ﭘﺮﺩﺍﺧﺖ ﺑﺎﺑﺖ ﻣﺎﺑﻪ ﺍﻟﺘﻔﺎﻭﺕ ﺳﻮﺧﺖ‪39 ...................................................................................................‬‬
‫‪ 6‬ﺻﻮﺭﺗﺤﺴﺎﺏ ﺧﺮﻳﺪﺍﺭﻥ ‪39 ..............................................................................................................................‬‬
‫‪ 7‬ﺗﻌﺎﺭﻳﻒ ﺁﻳﺘﻢﻫﺎﻱ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺧﺮﻳﺪﺍﺭﻥ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ‪42 .....................................................................................‬‬

‫ﻓﺼﻞ ﭼﻬﺎﺭﻡ ‪ :‬ﺍﺭﺍﺋﻪ ﻛﻨﻨﺪﮔﺎﻥ ﺧﺪﻣﺎﺕ ﺍﻧﺘﻘﺎﻝ ﺑﺎﺯﺍﺭ ﺑﺮﻕ ﺍﻳﺮﺍﻥ‬

‫‪ 1‬ﻣﻘﺪﻣﻪ‪46 .......................................................................................................................................................‬‬
‫‪ 2‬ﺗﻌﺎﺭﻳﻒ ‪46 ....................................................................................................................................................‬‬
‫‪ 3‬ﻧﺤﻮﻩ ﺩﺭﻳﺎﻓﺖ ﺻﻮﺭﺗﺤﺴﺎﺏ ﺧﺪﻣﺎﺕ ﺍﻧﺘﻘﺎﻝ ‪46 .................................................................................................‬‬
‫‪ 4‬ﺻﻮﺭﺗﺤﺴﺎﺏ‪48 .............................................................................................................................................‬‬