2. ?????

??: ?? ???(balance sheet, B/S)? ????? ????? ???? ??? ???? ??????. ?????(statement of financial position) ??? ??? ?????? ????? ??? ??? ??(asset), ??(liability) ? ??(owner��s equity)? ??? ????.

?????? ??: ??(asset)?? ?? ??? ??? ???? ?? ????? ?? ???? ??? ??? ??? ??? ??? ???? ????. ? ??? ??? ???? ?? ???? ????, ??? ?? ????? ?????? ???? ??? ??? ???.

????(Current Assets): ?? ?? 1? ??? ??? ?????? ???? ??? ????.

????(Investment): ???? ????? ???? ???? ?? ? ??, ????? ???? ?? ????(?? ? ????), ????(??? ??, ????, ????)? ?? ?? ?? ??? ?? ??? ??? ??? ??? ???? ??? ???? ?? ?? ????.

????(Property, Plant & Equipments): ??? ??, ??? ??, ??? ?? ?? ?? ????? ??? ???? ???? ??? ??? ?? ?????, 1?? ???? ??? ?? ???? ???? ??, ??, ??, ???? ?? ????.

????(Intangibles): ??? ???? ??? ??, ??? ?? ?? ?? ??? ??? ???? ??? ???? ???, ??? ??? ??? ????? ???? ????? ?????, ???, ????? ????.

??: ??(liability)? ??? ??? ??? ???? ?? ????? ???? ? ??? ??? ?? ?? ??? ???? ????. ? ??? ??? ??? ?? ??? ?3??? ??? ????? ?? ??? ??? ???? ?? ??? ????. ??? ?? ??? ???? ???? ??????? ????. ?? ????????? 1? ??? ??? ???? ?? ????(????, ????, ????? ?)? ????, ??? ????????? 1? ??? ????? ???? ?? ??????(??, ????? ?)? ????????, ???????? ? ????? ??? ?????? ??? ???? ? ??? ??? ???? ??????? ????. ?????? ????? ??? ??? ????(working capital)??? ??, ????? ??? ?? ????? ???? ????? ????.

????(Current Liabilities): ??? ???? ???? ?? ??? ????? ?????? ? 1? ?? ????? ?? ???? ?????, ???? ?? ????.

?????(Non-Current Liabilities): 1? ??? ???? ???? ???? ??????, ?????? ? ??????? ?? ??.

??(Owners�� Equity): ??? ????? ???? ??? ??? ??? ?? ??? ??????, ???? ??? ????(???? ?????)? ?????? ??? ????? ? ???? ???? ????.

???(capital stocks): ??? ??? ???? ?????? ?? ??? ?? ? ??? ????? ???? ????.

?????(Additional PIC): ??? ??? ?????? ???? ?? ???? ???? ?????.

????(Adjustment): ??? ??? ???? ??? ?????? ???, ????? ? ?? ???? ??? ?? ???? ????? ?????? ??? ?? ?? ????? ? ????.

?????(Retained Earnings): ??? ???????? ???? ????? ???? ??? ??? ??? ????.

??: (213)384-1189

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