Steffi
05.04.07,20:39
Poradí mi niekto , kde by som našla vzory súvahy a výsledovky pre medzinárodné účtovné štandardy???
Steffi
Steffi
zlatica76
10.04.07,07:42
Vzory neexistujú, ale na strankach PwC alebo KPMG existuje vzorova uctovna zavierka.
Suvahu a vysledovku si vytvoris sama, podla toho, co tvoja spolocnost robi.
Suvahu a vysledovku si vytvoris sama, podla toho, co tvoja spolocnost robi.
Steffi
10.04.07,17:00
Vzory neexistujú, ale na strankach PwC alebo KPMG existuje vzorova uctovna zavierka.
Suvahu a vysledovku si vytvoris sama, podla toho, co tvoja spolocnost robi.
Súvahu aj výsledovku mám vytvorenú. Chcela by som výkazy porovnať s nejakou inou firmou.
Steffi
Suvahu a vysledovku si vytvoris sama, podla toho, co tvoja spolocnost robi.
Súvahu aj výsledovku mám vytvorenú. Chcela by som výkazy porovnať s nejakou inou firmou.
Steffi
zlatica76
11.04.07,04:45
Tak za porovanie vykazov beru uz spomenute firmy tazke tisice! Ale firmy ktore zostavuju vykazy podla IFRS maju tusim povinnost uverejnovat vykazy na svojej internetovej stranke. Takze, najdi si podobnu firmu ako mas ty, skus jej webovsku stransku, mozno sa dopatras. Ale ver, ze porovnanim vela neziskas, kazda firma je ina.
Ak chces vediet, ako na tom si v porovnani s konkurenciou - na to sluzi benchmarking. Ale benchmarking robia len specializovane firmy, mozes sa o to pokusit, ale vysledok je neisty.
Ak chces vediet, ako na tom si v porovnani s konkurenciou - na to sluzi benchmarking. Ale benchmarking robia len specializovane firmy, mozes sa o to pokusit, ale vysledok je neisty.
Braňo
11.04.07,04:49
Formát by mohol byť takýto :
31 December 2006
31 December 2005
ASSETS:
NON-CURRENT ASSETS:
Property, plant and equipment
7 533 092
136 098
Property, plant and equipment in acquisition
-
4 268 780
Advances for property, plant and equipment
37 200
-
Intangible and other assets
135 906
3 818
Total non-current assets
7 706 198
4 408 696
CURRENT ASSETS:
Inventories
392 422
-
Trade and other receivables
2 086 869
22 434
Income tax receivables
2 082
3 563
Cash and cash equivalents
363 912
1 301 880
Other current assets
7 978
1 891
Total current assets
2 853 263
1 329 768
TOTAL ASSETS
10 559 461
5 738 464
Shareholders’ EQUITY AND LIABILITIES:
Shareholders’ EQUITY:
Registered capital
3 900 206
3 900 206
Other capital funds
5
5
(Accumulated losses)/Retained earnings
(51 017)
(399 554)
Total equity
3 849 194
3 500 657
NON-CURRENT LIABILITIES:
Obligations under finance leases
45 691
36 879
Deferred tax liabilities
53 085
-
Total non-current liabilities
98 776
36 879
CURRENT LIABILITIES:
Short-term borrowings
3 800 000
-
Trade and other payables
2 680 370
2 178 936
Income tax liabilities
-
-
Obligations under finance leases
24 775
21 877
Other current liabilities
106 346
115
Total current liabilities
6 611 491
2 200 928
Total liabilities
6 710 267
2 237 807
TOTAL Shareholders’ EQUITY, MINORITY INTEREST AND LIABILITIES
10 559 461
5 738 464
Year ended 31 December 2006
Year ended 31 December 2005
REVENUES:
Revenues from logistic services
4 461 507
-
Revenues for Tire & Wheels
841 166
-
Other revenues
285 184
-
Total revenues
5 587 857
-
COSTS AND EXPENSES:
Consumables and services
(2 928 592)
(249 871)
Labour and related expenses
(989 350)
(151 015)
Depreciation and amortization
(1 076 774)
(10 775)
Other operating costs, net
(114 348)
(3 523)
Total costs and expenses, net
(5 109 064)
(415 184)
PROFIT/(LOSS) BEFORE INTEREST AND TAXES
478 793
(415 184)
FINANCIAL INCOME/(EXPENSE):
Interest income
10 829
17 282
Interest expense
(82 355)
(768)
Foreign currency translation differences
(18 456)
(406)
Other financial income/(expense), net
12 811
(478)
Total financial (expense)/income, net
(77 171)
15 630
PROFIT/(LOSS) BEFORE INCOME TAXES
401 622
(399 554)
INCOME TAXES
(53 085)
-
NET PROFIT/(LOSS) FOR THE YEAR
348 537
(399 554)
Year ended 31 December 2006
Year ended 31 December 2005
Operating profit/(loss)
401 622
(399 554)
Adjustments for:
Depreciation and amortization
1 076 774
10 775
Interest expense
82 355
768
Interest income
(10 829)
(17 282)
Increase in inventories
(392 422)
-
Increase in trade and other receivables
(2 064 435)
(22 434)
Increase in other current assets
(6 087)
(1 891)
Increase in trade and other payables
1 904 761
216 167
Cash used in operations
991 739
(213 451)
Interest paid
(82 355)
(768)
Interest received
10 829
17 282
Income tax paid
(2 082)
(3 563)
Net cash outflow from operating activities
918 131
(200 500)
Investing activities
Purchase of property, plant and equipment
(5 667 809)
(2 397 831)
Net cash outflow from investing activities
(5 667 809)
(2 397 831)
Financing activities
Capital injection
-
3 900 211
Increase in interest-bearing borrowings
3 800 000
-
Increase in finance lease
11 710
-
Net cash inflow from financing activities
3 811 710
3 900 211
Net decrease in cash and cash equivalents
(937 968)
1 301 880
Cash and cash equivalents at the beginning of the year
1 301 880
-
Cash and cash equivalents at the end of the year
363 912
1 301 880
Registered Capital
Other capital funds
Retained earnings
Total
At 1 January 2005
-
-
-
-
Subscription of registered capital and funds
3 900 206
5
-
3 900 211
Net loss for the period
-
-
(399 554)
(399 554)
At 31 December 2005
3 900 206
5
(399 554)
3 500 657
Net profit for the year
-
-
348 537
348 537
At 31 December 2006
3 900 206
5
(51 017)
3 849 194
31 December 2006
31 December 2005
ASSETS:
NON-CURRENT ASSETS:
Property, plant and equipment
7 533 092
136 098
Property, plant and equipment in acquisition
-
4 268 780
Advances for property, plant and equipment
37 200
-
Intangible and other assets
135 906
3 818
Total non-current assets
7 706 198
4 408 696
CURRENT ASSETS:
Inventories
392 422
-
Trade and other receivables
2 086 869
22 434
Income tax receivables
2 082
3 563
Cash and cash equivalents
363 912
1 301 880
Other current assets
7 978
1 891
Total current assets
2 853 263
1 329 768
TOTAL ASSETS
10 559 461
5 738 464
Shareholders’ EQUITY AND LIABILITIES:
Shareholders’ EQUITY:
Registered capital
3 900 206
3 900 206
Other capital funds
5
5
(Accumulated losses)/Retained earnings
(51 017)
(399 554)
Total equity
3 849 194
3 500 657
NON-CURRENT LIABILITIES:
Obligations under finance leases
45 691
36 879
Deferred tax liabilities
53 085
-
Total non-current liabilities
98 776
36 879
CURRENT LIABILITIES:
Short-term borrowings
3 800 000
-
Trade and other payables
2 680 370
2 178 936
Income tax liabilities
-
-
Obligations under finance leases
24 775
21 877
Other current liabilities
106 346
115
Total current liabilities
6 611 491
2 200 928
Total liabilities
6 710 267
2 237 807
TOTAL Shareholders’ EQUITY, MINORITY INTEREST AND LIABILITIES
10 559 461
5 738 464
Year ended 31 December 2006
Year ended 31 December 2005
REVENUES:
Revenues from logistic services
4 461 507
-
Revenues for Tire & Wheels
841 166
-
Other revenues
285 184
-
Total revenues
5 587 857
-
COSTS AND EXPENSES:
Consumables and services
(2 928 592)
(249 871)
Labour and related expenses
(989 350)
(151 015)
Depreciation and amortization
(1 076 774)
(10 775)
Other operating costs, net
(114 348)
(3 523)
Total costs and expenses, net
(5 109 064)
(415 184)
PROFIT/(LOSS) BEFORE INTEREST AND TAXES
478 793
(415 184)
FINANCIAL INCOME/(EXPENSE):
Interest income
10 829
17 282
Interest expense
(82 355)
(768)
Foreign currency translation differences
(18 456)
(406)
Other financial income/(expense), net
12 811
(478)
Total financial (expense)/income, net
(77 171)
15 630
PROFIT/(LOSS) BEFORE INCOME TAXES
401 622
(399 554)
INCOME TAXES
(53 085)
-
NET PROFIT/(LOSS) FOR THE YEAR
348 537
(399 554)
Year ended 31 December 2006
Year ended 31 December 2005
Operating profit/(loss)
401 622
(399 554)
Adjustments for:
Depreciation and amortization
1 076 774
10 775
Interest expense
82 355
768
Interest income
(10 829)
(17 282)
Increase in inventories
(392 422)
-
Increase in trade and other receivables
(2 064 435)
(22 434)
Increase in other current assets
(6 087)
(1 891)
Increase in trade and other payables
1 904 761
216 167
Cash used in operations
991 739
(213 451)
Interest paid
(82 355)
(768)
Interest received
10 829
17 282
Income tax paid
(2 082)
(3 563)
Net cash outflow from operating activities
918 131
(200 500)
Investing activities
Purchase of property, plant and equipment
(5 667 809)
(2 397 831)
Net cash outflow from investing activities
(5 667 809)
(2 397 831)
Financing activities
Capital injection
-
3 900 211
Increase in interest-bearing borrowings
3 800 000
-
Increase in finance lease
11 710
-
Net cash inflow from financing activities
3 811 710
3 900 211
Net decrease in cash and cash equivalents
(937 968)
1 301 880
Cash and cash equivalents at the beginning of the year
1 301 880
-
Cash and cash equivalents at the end of the year
363 912
1 301 880
Registered Capital
Other capital funds
Retained earnings
Total
At 1 January 2005
-
-
-
-
Subscription of registered capital and funds
3 900 206
5
-
3 900 211
Net loss for the period
-
-
(399 554)
(399 554)
At 31 December 2005
3 900 206
5
(399 554)
3 500 657
Net profit for the year
-
-
348 537
348 537
At 31 December 2006
3 900 206
5
(51 017)
3 849 194
Maria129
26.11.13,09:47
Ahoj, prosím ťa, môžeš mi povedať, kde presne to na stránke pwc nájdem vzorovú UZ nakolko ja to potrebujem do bakalárky. A tá skratka KPMG ??? Vieš mi poradiť, kde sa ešte dajú takéto tabulky stiahnuť? Docentka mi povedala, že tie tabulky si mám stiahnuť ale neviem odkiaľ. Dakujem Mária
tictac7
26.11.13,10:59
...a Tebe vôbec nevadí, že reaguješ na príspevok starý 6,5 roka?