Баян Купешова

Фирмалар қаржысы

Скачать книгу

капитал фирманың балансында ұзақ мерзімді (айналымнан тыс) активтер ретінде көрініс табады.

      Негізгі қорлар – бұл өндіріс үрдісінде ұзақ мерзім аралығында қатысатын және натуралды заттық нысанын сақтай алатын, сондай-ақ өзінің құнын дайын өнімге, тек бірнеше өндірістік циклдер өткен кейін, біртіндеп аударатын өндірістік материалды-заттық құндылықтардың жиынтығы.

      Негізгі құралдар дегеніміз – ұзақ уақыт (бір жылдан астам уақыт) материалдық өндіріс саласында және өндірістік емес салада жұмыс істейтін, біртіндеп өзінің құнын жоғалту барысында амортизацияланатын материалдық-заттық құндылықтар.

      Әртүрлі мақсаттармен алынған негізгі құралдар активтердің әртүрлі топтары ішінде есептеледі:

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

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

Скачать книгу