القائمة الرئيسية

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الفرق بين المخصص والإحتياطي ؟

30 ديسمبر 2022

ما الفرق بين المخصص والإحتياطي ؟

تعريف الارباح : زيادة في حقوق الملكية لأصحاب الشركة.

تعريف الخسائر : نقص في حقوق الملكية لأصحاب الشركة .

المخصص : هو جزء مستقطع من الربح لمواجهة خسائر محتملة بنسبة كبيرة وذلك سواء حققت الشركة أرباح أم خسائر .

الاحتياطي : هو جزء مستقطع من الربح لمواجهة خسائر بنسبة ضئيلة وذلك في حالة تحقيق الشركة للربح فقط (وهو إختياري علي المنشأة او بحسب القانون فمثلا في شركات المساهمه والبنوك وشركات التأمين إجباري )

اسئلة مقابلات محاسبية

أخر المواضيع من قسم : اسئلة مقابلات محاسبية

تعليقات

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