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) (
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1961 AICPA ) ARS ( 2
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1963 APB ))
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1971 APB 19 ))
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1972 1987 .
1984 FASB
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2004

2005 2004

2005

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4,500
9,000
24,750
38,250

6,750
11,250
22,500
40,500

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90,000

135,000
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22,500

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18,000

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31/21/2005

: :

191,250

24,750
132,750
157,500
22,500
135,000
56,250
14

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22,500

:
11,250
33,750
15,750
18,000



2005

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.
.

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: :
15

191,250
2,250
189,000
132,750
15,750
148,500
33,750
11,250
22,500
171,000
18,000



: :

:


3+ 2 + 1
2005/1/1
2005/12/31

22,500
22,50022,500
15,750
6,750
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4,500
6,750

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2005/1/1
2005/12/31

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11,250
2,250
36,000
2,250
15,750
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2004 2003
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4-1-1 .

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) 240.000 (

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4-1-2 .

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4-1-3 .


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4-2-1 :
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= 696.000
936.000

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240.000

= 0.53
456.000

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-3 =

936.000

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27

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28

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240.000


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-2 =


29



180.000

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0.19

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120.000

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30

936.000

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1.800.000

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