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CIPFA испит за добивање Сертификат и диплома по сметководство за јавен сектор

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  • CIPFA

    IM219.12.2009

    ID:_______________

    320

    :3...,,.(, ) . .,.,, , .

  • 19.12.2009

    1/10

    A

    . .woofplug500.

    woofplug:

    200 100 100woofplug 400

    :.

    3 . :

    200.000 120.000/ 100.000

    100.000,woofplugs5.000.

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    1. 50 30.000.

    1

  • 19.12.2009

    2/10

    2.10%.1.000., 20.000, 10.000/20.000.

    3. , . 150.,, . (.)

    1() .

    (3)

    () , .

    (12)

    () .

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    (20)

  • 19.12.2009

    3/10

    The Government Aggregate Testing Executive (G.A.T.E.) .. gatemark; .

    G.A.T.E. .:

    80.000. 2,5% ( ) 1.

    300.000 .40%. 60% , .25.000.

    30.000 , .15.000.

    84.000 . .

    G.A.T.E..200.000.40.000,.

    2

  • 19.12.2009

    4/10

    380.000 . , .432.000.

    G.A.T.E. 200.000 . 2 , 1 1 . , 50%,40%10%.

    G.A.T.E. 1 31 . (1)20.000.

    50.000 .

    2G.A.T.E..:

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  • 19.12.2009

    5/10

    . ,.,, .

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  • 19.12.2009

    6/10

    . ,.

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    10 10 20017 20 24028 20 26017 10 250()

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    20 .97 2010 .98 2020 .99 15

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  • 19.12.2009

    7/10

    : 220 100..

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  • 19.12.2009

    8/10

    . , , , ,;.

    ,,, . :

    : 4502,40. 1,08:110 10,00308 4,001012 2,00 17,08

    . . :

    2.700() 1.620() 3.564() 2.250() 1.440() 450() 12() 11.232() 6.750

    5

  • 19.12.2009

    9/10

    5()

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  • 19.12.2009

    10/10

    ..,.

    000 370 21,05 380 21,52 420 22,35 490 25,15 500 25,20 460 23,60

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  • CIPFA IM2

  • 1

    ()

    :

    500 200 100 100 400 100

    :

    5.000 100 500.000 200.000 120.000 / 100.000 420.000 80.000

    100.000, , , 20.000 .

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    550 130.000. 150 .

    5.000 150 750.000 200.000 120.000

  • /

    130.000 (130.000 = 100.000 + 30.000) 450.000

    300.000 4

    2.

    450 6.000 50.000. , 50 .

    6.000 50 300.000 ( 20.000) 220.000 ( 10.000) 130.000 / ( 20.000) 120.000 470.000 580.000 4

    3.

    300 200 .

    5.000 200 1.000.000 200.000 120.000 / 100.000 420.000 580.000 4

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  • 2

    Government Aggregate Testing Executive

    () `000 `000 `000 190 1 50 40 10 3 36 36 36 1 86 76 236 80 80 82 2 (1) 22 20 20 3 15 15 15 1 40 1 7 7 7 1 124 122 164 -38 -46 72 20 -18 -64 -18 -64 8 2 1 60% 20 0,6 = 12 40% 25 0,4 = 10 = 22 15

    () :

    50.000. 14.

    GATE :

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    / / & 10.01 10 . 2.000 10 . 2.000 17.02 20 . 4.800 30 . 6.800 20.02 20 . (10 200; 10 240) 4.400 10 . 2.400 2 28.02 20 . 5.200 30 . 7.600 10.03 20 . (10 240; 10 260) 5.000 10 . 2.600 2 17.03 10 . 2.500 20 . 5.100 20.03 15 . (10 260; 5 250) 3.850 5 . 1.250 3

    97 4.400. 98 5.000. 99 3.850. 5 . 1.250.

    , ().

    / / & 10.01 10 . 2.000 10 . 2.000 17.02 20 . 4.800 30 . 6.800 20.02 20 . (20 240) 4.800 10 . 2.000 2 28.02 20 . 5.200 30 . 7.200 10.03 20 . (20 260) 5.200 10 . 2.000 2 17.03 10 . 2.500 20 . 4.500 20.03 15 . (10 250; 5 200) 3.500 5 . 1.000 3

    97 4.800. 98 5.200. 99 3.500. 5 . 1.000.

  • 14

    ()

    200 260 42 (14.500 60 . 14.500/60 = 241,66)

    ( ). 10 .

    220. 60 13.200 1.300 .

    , 100 . 60 40 . , ( ) 22.000 8.800 .

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    ()

    2.700 0,45 2,40 = 2.916 2.700 0,6 (1) 2,20

    (2) = 3.564 648() 1

    1.620. 2,40/. =

    3.888 1.620 . 2,20/. = 3.564

    324() 1

    1.215. 2,40/. =

    2.916 1.620 . 2,40/. = 3.888

    972() 1

    1: : 1.620 . / 2.700 = 0,6 ./ 2: : 3.564/1.620 . = 2,20/.

    ()

    2.700 1 . 10/ =

    27.000 2.250 12/ = 27.000

    1

    2.250 10/ = 22.500

    2.250 12/ = 27.000

    4.500() 1

    2.700 10/ =

    27.000 2.250 10/ = 22.500

    4.500 () 1

    2.700 1/2 . 8/ =

    10.800 1.440 7,8/ (3) = 11.232

    432 () 1

    1.440 8/ = 11.520

    1.440 7,8/ = 11.232

    288() 1

    1.350 (4) 8/ 1.440 8/ = 720 () 1

  • = 10.800 11.520 3: : 11.232/1.440 = 7,8 4: : 2.700/30 = 1.350

    2.700 1/6 . 12/ =

    5.400 450 15/ (5) = 6.750

    1.350 () 1

    450 12/ = 5.400 450 15/ = 6.750

    1.350() 1

    450 (6) 12/ =

    5.400 450 12/ = 5.400

    1

    5: : 6.750/450 = 15 6: : 2.700/6 = 450

    () .

    . , .

    ,

  • ( , 8 )

    8

    20

  • 6

    ()

    000 (x) (y) (xy) 370 21,05 7.788,5 136.900 380 21,52 8.177,6 144.400 420 22,35 9.387,0 176.400 490 25,15 12.323,5 240.100 500 25,20 12.600,0 250.000 460 23,60 10.856,0 211.600 2.620 138,87 61.132,6 1.159.400

    (: 2 )

    :

    ,

    b = 2.956,20 / 92.000 = 0,0321326 [ = 32,13 ]

    4

    = 138,87 / 6 0,0321326 2.620 / 6

    = 23,145 14,031235

    = 9,113765 [ 9.114 ]

    2

    , = 9.114 + 32,13

    1

  • () 440, 540 640 ?

    = 9.114 + 32,13

    , = 440 = 9.114 + 32,13 440 = 23.251 1

    ,

    = 540 = 9.114 + 32,13 540 = 26.464 1

    = 640 = 9.114 + 32,13 640 = 29.677 1

    ()

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    CIPFA prasanja dek 2009.

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