Fənn: Maliyyə, pul tədavülü və kredit

 
 
 
Sair xərclərə əməliyyat, satışdankənar və fövqəladə xərclər daxildir. 
 
Əməliyyat xərcləri aşağıdakılardan ibarətdir: 
 
- müəssisənin (təşkilatın) haqqı ödənilməklə müvəqqəti istifadəyə verilməsi 
ilə (müvəqqəti sahibliyə və istifadəyə) bağlı xərclər; 
 
-  ixtiraya  patentlər,  sənaye  nümunələri  və  digər  intellektual  mülkiyyət 
növlərindən irəli gələn hüququn haqqı ödənilməklə verilməsi ilə əlaqədar xərclər; 
 
-  başqa  müəssisələrin  (təşkilatların)  nizamnamə  kapitalında  iştirak  ilə 
əlaqədar xərclər; 
 
-  əsas  fondların  və  digər  aktivlərin  (xarici  valyutadan  başqa),  əmtəələrin, 
məhsulların satışı, sıradan çıxması və digər silinməsi ilə əlaqədar xərclər; 
 
-  müəssisənin  (təşkilatın)  onlara  verilmiş  pul  vəsaitlərindən  (kreditlər, 
borclar) istifadəyə görə ödədikləri faizlər; 
 
- kredit təşkilatları tərəfindən göstərilən xidmətlərin ödənilməsi ilə əlaqədar 
xərclər; 
 
- sair əməliyyat xərcləri. 
 
Satışdankənar xərclərə bunlar aiddir: 
 
- müqavilə şərtlərini pozmağa görə cərimələr, penyalar, dəbbə pulu; 
 
- müəssisəyə (təşkilata) dəymiş zərərin ödənilməsi; 
 
- hesabat ilində etiraf edilmiş keşmiş ilin zərərləri; 
 
-  iddia  müddəti  bitmiş  debitor  borclarının,  tutulmaq  üçün  qeyri-real  olan 
digər borcların məbləği; 
 
- məzənnə fərqi; 
 
-  aktivlərin  (dövriyyədənkənar  aktivlər  istisna  olmaqla)  ucuzlaşması 
məbləği; 
 
- sair reallaşdırılmamış xərclər. 
 
Fövqəladə  xərclərə  təsərrüfat  fəaliyyətinin  fövqəladə  vəziyyətinin  nəticəsi 
kimi əmələ gələn (təbii fəlakət, yanğın, qəza, əmlakın milliləşdirilməsi) xərclər aid 
edilir.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
 
 
 
4. Kommersiya təşkilatlarının mənfəət və rentabelliyi 
 
 
Mənfəət  məhsul  (əmtəə  və  xidmətin)  satışından  gəlirlərin  həmin  məhsulun 
(əmtəə  və  xidmət)  istehsalı  və  satışı  xərclərindın  artığını  ifadə  edir.  Başqa  sözlə 
müəssisənin gəlirlilə xərcləri arasındakı fərq onun mənfəətini təşkil edir. Mənfəət 
kommersiya təşkilatlarının təsərrüfat fəaliyyətinin maliyyə nəticələrinin ən mühüm 
göstəricilərindən biridir. 
 
İqtisadi  kateqoriya  kimi,  mənfəət  sahibkarlıq  fəaliyyətinin  maliyyə 
nəticələrini xarakterizə edir. 
 
Mənfəət  əldə  edilməsi,  kapitalın,  əməyin  və  əsas  vəsaitlərin  cəlb  edilməsi 
əsasında  məhsul  istehsalı  (işin  yerinə  yetirilməsi,  xidmət  göstərilməsi)  üzrə 
təşkilatın fəaliyyətinin nəticəsindən ibarətdir. 
 
Məhsul  satışından  mənfəət  ümumi  mənfəətə  (balans  mənfəəti)  və  xalis 
mənfəətə  bölünür.  Kommersiya  təşkilatlarında  mövcud  qiymətlərlə  (ƏDV  və 
KitabYurdu.az 
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