Ó ïåðåêëàä³ ç àíãë³éñüêî¿ íåðîçïîä³ëåíèé ïðèáóòîê (Retained Earnings) îçíà÷ຠ÷àñòèíó â³ä ÷èñòîãî äîõîäó, íå âèêîðèñòîâóâàíà íà îïëàòó äèâ³äåíä³â. Öÿ ÷àñòèíà âèñòóïຠâ ðîë³ ³íâåñòèö³é ó âëàñíèé á³çíåñ àáî äëÿ ïîãàøåííÿ çàáîðãîâàíîñò³ êîìïàí³¿. Ó ðÿäêàõ áóõãàëòåðñüêîãî áàëàíñó íåðîçïîä³ëåíèé ïðèáóòîê âêàçóºòüñÿ ï³ä ãðàôîþ «Âëàñíèé êàï³òàë».
²íñòðóêö³ÿ
Ðîçðàõóíîê íåðîçïîä³ëåíîãî ïðèáóòêó çä³éñíþºòüñÿ äóæå ïðîñòî, äîñòàòíüî ï³äñòàâèòè çíà÷åííÿ â îäíó ³ç çàçíà÷åíèõ íèæ÷å ôîðìóë ³ çíàòè ê³ëüê³ñòü ÷èñòîãî ïðèáóòêó / çáèòêó êîìïàí³¿.
Äëÿ òîãî, ùîá ðîçðàõóâàòè íåðîçïîä³ëåíèé ïðèáóòîê ïîòð³áíî çíàííÿ íàñòóïíèõ ïîêàçíèê³â: íåðîçïîä³ëåíîãî ïðèáóòêó íà ïî÷àòîê äàíîãî ïåð³îäó, ÷èñòèé ïðèáóòîê (Net Income àáî Net Profit) àáî ÷èñòèé çáèòîê (Net Loss) ³ ñóìà âèïëà÷åíèõ äèâ³äåíä³â.
dzáðàâøè âñ³ äàí³ äëÿ ðîçðàõóíê³â, ï³äñòàâòå çíà÷åííÿ â íàñòóïíó ôîðìóëó:
RE1 = RE0 + Net Income - Dividends,
äå RE1 / RE0 - íåðîçïîä³ëåíèé ïðèáóòîê íà ê³íåöü / ïî÷àòîê äàíîãî ïåð³îäó-
Net Income - ÷èñòà ïðèáóòîê-
Dividends - äèâ³äåíäè, âèïëà÷åí³ àêö³îíåðàì.
RE1 = RE0 + Net Income - Dividends,
äå RE1 / RE0 - íåðîçïîä³ëåíèé ïðèáóòîê íà ê³íåöü / ïî÷àòîê äàíîãî ïåð³îäó-
Net Income - ÷èñòà ïðèáóòîê-
Dividends - äèâ³äåíäè, âèïëà÷åí³ àêö³îíåðàì.
Ó âèïàäêó, ÿêùî êîìïàí³ÿ â ïîòî÷íîìó ïåð³îä³ îòðèìàëà íå ÷èñòèé ïðèáóòîê, à íàâïàêè, ÷èñòèé çáèòîê, òî ðîçðàõóíîê âåäåòüñÿ çà íàñòóïíîþ ôîðìóëîþ:
RE1 = RE0 - Net Loss - Dividends,
äå, ÿê âæå ñòàëî ÿñíî Net Loss - ÷èñòèé çáèòîê.
RE1 = RE0 - Net Loss - Dividends,
äå, ÿê âæå ñòàëî ÿñíî Net Loss - ÷èñòèé çáèòîê.
ßê äèâèòèñÿ ô³ëüìè íà ÊÏÊ
ßê ïîôàðáóâàòè òðèêîòàæ
ßê ç³áðàòè äóøîâîþ áîêñ
ßê çðîáèòè âáóäîâàíó ë³æêî
ßê ïðèãîòóâàòè çàïå÷åíå ì'ÿñî
ßê ïîçáóòèñÿ â³ä ëóùåííÿ øê³ðè ãîëîâè
ßê âèáðàòè åëåêòðîííèé ïåðåêëàäà÷
ßê ïîáóäóâàòè áóäèíîê íà áîëîò³
ßê íàìàëþâàòè ìàëþíîê íà îäÿç³