#$207000

[justskulkingaround]

I’m crying

[lettheladylead]

If you are participating in shipping bingo, do it with Scroldie, Donsy, and Magicstone please!

i didn't write 207000 words about these two for nothing!!!! i think when a ship can inspire like that i can say nothing bad about it

i put i like it in theory 'cause it depends on the version of them. but generally i do like donsy i think they're very funny

i am not immune to modmad comics and extremely funny relationship dynamics

[pmsticaret]

İŞ MAKİNALARI İÇİN HIZLI VE GÜVENİLİR YEDEK PARÇA ÇÖZÜMLERİ

Ankara Ostim’de bulunan şirketimiz, Carraro, ZF, DANA ve diğer iş makinaları yedek parçalarının satışında öncüdür. Türkiye ve dünyada birçok müşteri tarafından tercih edilen firmamız, orijinal ve OEM parçaları hızlı ve sorunsuz bir şekilde temin etmektedir. Carraro ve ZF OEM yedek parçaları konusunda uzman olan ekibimiz, diferansiyel ve şanzıman parçalarında geniş bilgi birikimine sahiptir. Carraro OEM parçalar, orijinal parçalarla aynı kalitede olup, %50 daha uygun fiyatlıdır. Yedek parça ihtiyaçlarınız için web sitemizden veya sosyal medya hesaplarımızdan bize ulaşabilirsiniz.

Carraro Support (10)

PMSC055-084 , PMSC001-507 , 88841 , PMSC006-038 , 199885 , 047156 , ER200935 , 110133 , ER201329 , PMSC027-153 , 198534 , 125836 , 114415 , PMSC054-728 , 11421000 , R212799 , 146849 , PMSC044-664 , 6000102755 , PMSC033-673 , 6000101076 , 113851 , 93-0802 , PMSC023-913 , PMSC024-947 , 64825.3 , 6000103615 , 126309 , 192468 , 40072 , 97669 , 6000102372 , PMSC053-461 , 100167 , PMSC021-628 , 385602 , 449947A1 , ER047856 , ER135510 , PMSC004-124 , VA195988 , PMSC039-519 , 260716 , 91076 , 141910 , 144490 , ER197802 , 147562 , PMSC023-436 , PMSC040-068 , ER047018 , 122253 , PMSC018-620 , 127767 , ER137578 , 196329 , PMSC041-812 , 112104 , 324394A1 , 389189 , CAR117742 , 10905611 , 1-33-741-644 , ER381549 , PMSC033-628 , 71283 , VA194364 , PMSC006-971 , PMSC022-046 , PMSC026-554 , 385629 , PMSC038-380 , VA142802 , 92257 , A135659 , 230-8969/HESO047431 , 125362 , PMSC011-667 , PMSC023-466 , PMSC014-226 , 263358 , PMSC050-211 , 370920 , PMSC010-444 , PMSC012-157 , PMSC035-206 , ER207528 , 197957 , 593174 , PMSC008-796 , 359007 , 197956 , PMSC014-201 , 199931 , PMSC016-284 , PMSC024-303 , 6000140138 , PMSC049-549 , 119418 , 399826 , 6000105390 , 154233 , ER372755 , PMSC035-066 , 058599 , 123465 , PMSC005-710 , PMSC058-101 , A123963 , PMSC049-668 , 99075 , 230-8969/GETG31409 , 370429 , 207000 , 106139 , PMSC009-565 , 209255 , 115355A1 , PMSC056-765 , PMSC034-648 , 1530152C1 , 199778 , PMSC004-594 , ER137427 , PMSC025-440 , PMSC005-809 , 133246 , 192159 , 198110 , PMSC019-693 , 372067 , PMSC035-686 , 111295 , ER386501 , 389190 , 357018 , PMSC050-973 , 0.900.0741.2 , PMSC031-587 , 152594 , 358121 , PMSC052-643 , 138236 , 203138 , 390658 , PMSC026-903 , PMSC042-048 , 6000106047 , 109028 , PMSC010-028 , 081564 , 58599 , 6000100913 , 2807831 , 145595 , 262877 , 200597 , 11416150 , PMSC016-962 , 832059 , 835436 , 161-2163 P/O 10031 , PMSC002-033 , 6000102695 , PMSC035-859 , 701250A1 , PMSC054-563 , PMSC019-807 , PMSC037-743 , PMSC041-663 , 190995 , PMSC006-114 , PMSC053-849 , S0641762 , ER195121 , 11467890 , PMSC049-418 , 11416180 , ER198326 , PMSC057-305 , 040964R1 , ER373954 , PMSC028-943 , PMSC008-750 , PMSC039-585 , 6000103179 , 0.900.1202.9 , 203091 , PMSC038-679 , ER135511 , ER386222 , PMSC035-767 , 402786 , 206219 , PMSC011-060 , PMSC054-799 , 862929 , 6000127965 , PMSC027-229 , PMSC035-390 , 325330A1 , PMSC046-928 , PMSC054-098 , 6000105586 , 1966337C1 , ER194340 , 142202 , PMSC010-679 , ER190261 , PMSC024-842 , PMSC038-392 , 83930205 , ER135895 , 384721 , PMSC041-633 , 475267 , 3541474M1 , 047858 , 045492 , PMSC057-046 , ER199517 , 47502 , PMSC012-388 , 141889 , 11412960 , 207707 , 061328R1 , PMSC050-989 , 94003215177 , 193681 , 101007 , 194231 , 128019 , 380712 , 1000108406 , 151722 , 204902 , PMSC034-676 , 6000101541 , 6000102544 , PMSC005-859 , 040139 , 27703 , 108999 , PMSC051-432 , 121322 , PMSC057-385 , 6000101000 , PMSC058-028 , PMSC024-781 , 122800 , PMSC021-041 , 046688 , PMSC054-689 , 6000101271 , PMSC051-686 , PMSC010-506 , PMSC006-035 , 132970 , 196457 , PMSC024-877 , PMSC039-736 , PMSC048-993 , VA141426 , 11310290 , 8300921 , 114712 , 207024 , 263351 , 529142 , PMSC053-743 , 125900 , PMSC053-751 , 0.900.0550.8 , ER193770 , 201780 , PMSC050-586 , PMSC005-222 , 47543 , VA399826 , PMSC051-797 , 372777 , 137427 , 1530489C1 , PMSC020-561 , 103495 , 245-6164 , PMSC005-709 , PMSC042-162 , PMSC023-927 , PMSC024-207 , 0.900.0093.0 , 133245 , 6000105483 , 6000102888 , 133941 , 449038A1 , 85826285 , PMSC033-676 , 113142 , PMSC042-553 , PMSC028-844 , 123840 , PMSC036-067 , PMSC040-175 , PMSC005-454 , 1966263C1 , PMSC020-980 , 404400A1 , 207523 , PMSC064-532 , 208562

[formidablecompanynews]

News24 | Malusi Booi's tender fraud co-accused shot dead days after his release on bail - Notice Today Web https://www.merchant-business.com/news24-malusi-boois-tender-fraud-co-accused-shot-dead-days-after-his-release-on-bail/?feed_id=207000&_unique_id=66eebc505511a #GLOBAL - BLOGGER BLOGGER One of the co-accused in the R1 billion tender fraud case of former DA and City of Cape Town councillor Malusi Booi was shot dead days after his release on bail.Abdul Kader Davids was killed in Mitchells Plain.Davids is believed to be a close associate of alleged 28s gang leader Ralph Stanfield.One of the co-accused in the R1 billion tender fraud case of former DA councillor in the City of Cape Town Malusi Booi was shot dead on Thursday evening. Adul Kader Davids, 42, was gunned down while walking in Ascot Street, Beacon Valley, Mitchells Plain two days after he was released on R250 000 bail.READ | WATCH: Hefty bail amounts set for Malusi Booi, co-accused in R1bn housing tender fraud case Police spokesperson, Lieutenant Colonel Malcolm Pojie said: “Preliminary reports suggest that unknown gunmen opened fire on the victim, who was declared deceased by medical personnel who attended the scene. The motive for this murder is now the subject of an investigation by the South African Police Service.”Pojie said Mitchells Plain police registered a murder case for further investigation. Davids is believed to be a close associate of alleged 28s gang leader Ralph Stanfield. At their next court appearance, Stanfield and his wife, construction company owner Nicole Johnson, are expected to be joined to the case. Johnson owns Glomix, one of the companies focused on in the investigation. EDITOR’S NOTE: This story has been amended for accuracy. (20/09/24) We live in a world where facts and fiction get blurredWho we choose to trust can have a profound impact on our lives. Join thousands of devoted South Africans who look to News24 to bring them news they can trust every day. As we celebrate 25 years, become a News24 subscriber as we strive to keep you informed, inspired and empowered.“One of the co-accused in the R1 million tender fraud case of former DA councillor in the City of Cape Town Malusi Booi was shot dead on Thursday evening.”Source Link: https://www.news24.com/news24/southafrica/news/malusi-boois-tender-fraud-co-accused-shot-dead-days-after-his-release-on-bail-20240920 http://109.70.148.72/~merchant29/6network/wp-content/uploads/2024/09/pexels-photo-1073123.jpeg One of the co-accused in the R1 billion tender fraud case of former DA and City of Cape Town councillor Malusi Booi was shot dead days after his release on bail. Abdul Kader Davids was killed in Mitchells Plain. Davids is believed to be a close associate of alleged 28s gang leader Ralph Stanfield. One … Read More

[my-yasiuae]

إعداد: مصطفى الزعبي في محاولة لإبطاء قطع أشجار الغابات في منطقة الأمازون، «رئة الأرض»، أعلنت البرازيل تقديم دعم مالي للبلديات التي تخفض معدلات إزالة الغابات بشكل أكبر، وذلك خلال «يوم الأمازون» في البلاد. ووقع الرئيس لويس إيناسيو لولا دا سيلفا على إنشاء منطقتين للسكان الأصليين بمساحة إجمالية تبلغ 207000 هكتار، أكثر من ضعف مساحة مدينة نيويورك وشبكة من المناطق المحمية بجوار منطقة يانونامي للسكان الأصليين لتكون بمثابة منطقة عازلة ضد عمال مناجم الذهب غير القانونيين وقاطعي الأشجار. وقال لولا خلال حفل أقيم في برازيليا: «الأمازون في عجلة من أمرها للنجاة من الدمار الذي سببه هؤلاء الأشخاص القلائل الذين يرفضون رؤية المستقبل، والذين قاموا في غضون سنوات قليلة بقطع وإحراق وتلويث ما استغرقت الطبيعة آلاف السنين لخلقه»، وأكد أن الأمازون في عجلة من أمرها لمواصلة القيام بما فعلته دائماً، لتكون ضرورية للحياة على الأرض. وسيستثمر البرنامج الجديد ما يصل إلى 120 مليون دولار في المساعدة الفنية. سيتم تخصيص الأموال بناءً على أداء البلدية في الحد من إزالة الغابات والحرائق، وفقاً لقياسات المراقبة الرسمية عبر الأقمار الصناعية، وسيتم نشر قائمة البلديات المؤهلة للحصول على الأموال سنوياً. وستأتي الأموال من صندوق الأمازون، الذي تلقى 1.2 مليار دولار، معظمها من النرويج، للمساعدة في دفع تكاليف التنمية المستدامة في المنطقة. وفي فبراير/شباط، تعهدت الولايات المتحدة بالتبرع بمبلغ 50 مليون دولار لهذه المبادرة. وبعد شهرين، أعلن الرئيس الأمريكي جو بايدن أنه سيطلب من الكونجرس مبلغاً إضافياً قدره 500 مليون دولار، يتم صرفه على مدى 5 سنوات بهدف إنجاح المشروع. المصدر: صحيفة الخليج

[beetroot-merchant]

OHH BOY.

Okay so I'm not gonna lie it's actually a lot harder to talk about specific hominin species with colloquial words than to just talk about hominid anatomy, but I'm going to do my BEST

oddities mentioned will be linked to their wikipedia page as always <3

In the year 2013, we went in HERE:

(Image src:https://en.wikipedia.org/wiki/File:Cross-section_of_the_Rising_Star_Cave_system_Dinaledi_Chamber.svg)

the Rising Star cave system in the Cradle of Humankind in Africa, and came out in September of 2015 with 1,550 bones belonging to 15 Homo naledi individuals from Dinaledi Chamber. The fossils were dated to about 335,000–236,000 years ago (for reference, anatomically modern humans are roughly 300,000 years old). Okay, no problems there. I mean, that's a massive number of individuals for a single cave chamber, but its not an impossible coincidence. Right?

Well here's the problem.

Further, I think most people agree that there doesn't seem to be any evidence of a flood carrying them there, or trauma from accidentally falling (or being dropped) in, or predation - in fact, it's innaccessible to predators. We also know there wasn't a massive catastrophe that wiped out a bunch of Homo naledi living inside Dinaledi Chamber, as the fossils were deposited at different times.

There are no fossils of anything else in there save for microfauna.

This combined with the ridiculous quantity of specimens led some people to believe that H. naledi held some sort of funerary ritual, and Dinaledi Chamber was a graveyard of sorts.

Homo naledi ritual burial truthers point out that we're actually unsure if brain size is as relevant in determining hominin behaviour as brain structure, but debate here is kind of stagnant as it's kind of a gray area with no consensus reached as far as I can tell.

Okay, so burial sounds reasonable, but there's a problem here as well.

Homo naledi's brain is tiny. Like, chimp levels of miniscule. A chimpanzee brain case is 400 cc, a Homo sapiens' is 1350 cc, and Homo naledi's ranged from 465 to 560 cc. Chimps, while "honoring" their dead, don't have any sort of funerary practice (instead they kind of groom dead bodies until they rot too much to be recognisable) why on earth would something of a roughly equivalent brain size?

But the controversy doesn't end with funerals. Y'see, something that the skeptical used as an argument against ritual burial for a while was the fact that no natural light could get inside of Dinaledi Chamber, and Homo naledi can't have taken their dead there because they wouldn't be able to see: it must've been some sort of predator, or a flood, or even a later species from genus Homo.

Until we found soot on the cave ceiling.

Implying Homo naledi used fire.

Which, holy shit, right? But quite honestly I don't know enough to unpack all that, so I'll leave it up to your own research LMAO

Now the cave etchings!

Feast your eyes upon, if our suspicions are true, the very first art ever made:

(Image src:https://theconversation.com/major-new-research-claims-smaller-brained-homo-naledi-made-rock-art-and-buried-the-dead-but-the-evidence-is-lacking-207000)

...Okay, it's not that impressive. And we're not even sure this counts as art- we'd need to validate that these cuts were a) intentional, and b) for the purpose of leaving marks there rather than like, sharpening a tool or something, for that. And of course those who think size does matter when it comes to brain cases argue Homo naledi wasn't smart enough to concieve of art at all.

But the fact of the matter is we haven't found evidence of any other hominin species in here aside from Homo naledi, and the skeletons in Dinaledi Chamber look very intentionally buried, so we're kind of in a weird we-have-more-data-than-we-could-ask-for-but-it-doesn't-seem-to-point-in-either-direction purgatory right now.

A chimp ass extinct cousin taunting scientists with PhDs and triple its brain size, 335,000 years after its death.

What an icon.

What's your fav biology fact

dont make me choose there r so many :( (its homo naledis cave etchings) (yes it counts) (i fucking love homo naledi)

[coochiequeens]

Drag is for adults. It does not belong in schools

New York is showering taxpayer funds on a group that sends drag queens into city schools — often without parental knowledge or consent — even as parents in other states protest increasingly aggressive efforts to expose kids to gender-bending performers.

Last month alone, Drag Story Hour NYC — a nonprofit whose outrageously cross-dressed performers interact with kids as young as 3 — earned $46,000 from city contracts for appearances at public schools, street festivals, and libraries, city records show. 

Since January, the group has organized 49 drag programs in 34 public elementary, middle, and high schools, it boasted on its website, with appearances in all five boroughs. 

“I can’t believe this. I am shocked,” said public school mom and state Assembly candidate Helen Qiu, whose 11-year-old son attends a Manhattan middle school. “I would be furious if he was exposed without my consent. This is not part of the curriculum.”

Since 2018, the group — previously known as Drag Queen Story Hour NYC, before changing its name early this year — has received a total of $207,000 in taxpayer cash.

The tally includes $50,000 from New York State through its Council on the Arts, along with $157,000 from the city’s Departments of Education, Cultural Affairs, Youth and Community Development, and even the Department of Transportation, city data shows.

“I am considering pulling funding to any school in my district that is implementing Drag Queen Story Hour,” said City Council member Vickie Paladino (R-Queens). “We are taking hundreds of thousands of dollars out of the pockets of hardworking New York taxpayers … to fund a program teaching little children about their gender fluidity? Not. On. My. Watch.”

Most of the money was allocated by city council members from their discretionary budgets, who set aside $80,000 for the group in the current fiscal year — more than tripling the $25,000 earmarked in 2020.

Drag queen story hours for children have been featured at public library branches throughout the city since 2017, with upcoming events scheduled at Manhattan’s Epiphany Library and the Woodside Public Library in Queens, among others.

Cross-dressed performers typically read aloud from a list of books that teach acceptance and inclusion, including children’s classics like “Where the Wild Things Are” and “The Rainbow Fish” — and some that overtly celebrate gender fluidity, like “The Hips on the Drag Queen Go Swish, Swish, Swish.”

But the expansion into city schools has brought new features to the program, its social media posts reveal.

In April, the elaborately coiffed Harmonica Sunbeam wore a slinky gown to meet with kindergarteners at STAR Academy in Manhattan and color pages from “The Dragtivity Book,” which encourages kids to choose their pronouns and invent drag names.

Bella Noche wore a scanty mermaid-like bra getup to travel with 2nd graders from Manhattan’s PS 34 on a May field trip, and Flame taught middle schoolers “of all genders” how to apply drag eye makeup at MS 88 in Park Slope.

Some of the school-related posts disappeared from the Internet Friday, less than an hour after The Post called Drag Story Hour NYC for comment.

In one deleted photo, a performer known as Professor Lionel Longlegs wore a t-shirt emblazoned with the message “I Don’t Want to Look or Be Cis” before an audience of primary-grade kids in the library of PS 191 on the Upper West Side.

Some city parents welcomed the idea of drag-queen visits to school.

“I’m glad to see all types of people included in what students are exposed to and learn in class,” said Kristen Williams, 40, whose 11-year-old daughter attends an East Village middle school.

But Storm Neverson, 26, had reservations about her 9- and 6-year-old girls’ exposure to the program at STAR Academy. 

“If they were in junior high school or middle school, I would be okay with that because I feel like they would have a little bit more understanding,” Neverson said. “At this time, the kids were just a little too young.”

STAR Academy parents were told of the in-school drag session ahead of time, Neverson said — but could not opt their kids out of it.

“It was mostly just like a heads up, you know, like, ’Hey, this event is coming up. We’re gonna have these people come in.’ And that was that,” she said.

But at other schools, parents had no idea.

“I didn’t get any notice,” complained Reese Harrington, a parent at PS 191. “My daughter actually came home and told me that a drag queen came to the school … I feel like it would have been better for that conversation to happen at home.”

Last week, angry Texas parents protested outside a “Drag the Kids to Pride” event — billed as “a family friendly drag show” — at a North Dallas gay bar called Mister Misster, where children tipped drag queens with dollar bills as they shimmied and sashayed.

The “Libs of TikTok” Twitter account was banned Thursday for posting a series of tweets spotlighting additional drag shows for kids.

Dr. Elana Fishbein, founder and president of the conservative group No Left Turn in Education, slammed the city’s in-school drag appearances as “a flagrant disregard for the real needs of the students.”

“Exposing children to drag queens in school is none other than an abuse of authority for the purpose of sexualizing children,” Fishbein said.

The DOE did not respond specifically to questions about parental notification, and refused to say whether the drag queens must pass background checks — but defended the program as “life saving.”

“Last year, 50 transgender or gender-nonconforming people were killed in the United States due to their identity,” spokeswoman Suzan Sumer said. “We believe our schools play a critical role in helping young people learn about and respect people who may be different from them.”

Additional reporting by Maddie Panzer

[harvard-art-museums-prints]

Actor Ichikawa Yaozō AS A SHITEI, Katsukawa Shunkō, Harvard Art Museums: Prints

Harvard Art Museums/Arthur M. Sackler Museum, Gift of the Friends of Arthur B. Duel Size: Paper: H. 32.3 cm x W. 14.9 cm (12 11/16 x 5 7/8 in.) Medium: Ukiyo-e woodblock print in "hosoban" format; ink and color on paper

https://www.harvardartmuseums.org/collections/object/207000

[cyrealism]

gothicgirl-207000 loss: d-0.008 / g-11.399 More art: https://www.instagram.com/cyremur/ Join me for coffee: http://ko-fi.com/Z8Z6F11L

[alandaloscars]

‏‎نوع السيارة: تويوتا كرولا موديل : 2014 السعر :30,000 الف درهم كيلومتر : 207000 حجم المكينة: 1.8 رقم الشاصي : 2t1burhe5ec167131 (ضمان القير و المكينة و الشاسي) (السعر قابل للتفاوض بالمعقول ) رقم التواصل : 0552837098 0501547164 0581006057‎‏ (في ‏‎Sharjah, Dubai UAE‎‏) https://www.instagram.com/p/Cmrw8MRSdLx/?igshid=NGJjMDIxMWI=

[accflexerp]

معيار الانخفاض فى قيمة الأصول الحلقة الثانيةالجزء 1

كنا فى المقال السابق قد تكلمنا عن معيار الانخفاض فى الأوصول واوضحنا كل المعانى التى شملت معيار الانخفاض فى الاصول، الأن نوضح لكم بالامثلة الانخفاض فى الأصول

مثال 1 على الانخفاض في الأصول

طيب هناخد مثال على الانخفاض في الأصول الثابتة

أمثلة عملية لتوضيح الفكرة

عندنا الاصل القيمة الدفترية 119000 والقيمة العادلة 121000 مخصوم منها تكاليف البيع والقيمة الناتجه عن استخدامه 114000

القيمة القابلة للاسترداد تساوى الأكبر من

القيمة العادلة مخصوم منها تكاليف البيع 121000

القيمة الناتجة من استخدام الأصل = 114000

القيمة الاستردادية تساوى 121000

والقيمه الدفتريه 119000

اذن لايوجد خسائر اضمحلال لان القيمة الدفترية للاصل اصغر من قيمته الاستردادية.

مثال 2 على الانخفاض في الأصول

اصل قيمته الدفتريه 237000 والقيمة العادلة مخصوم منها التكاليف اللازمة للبيع 207000 وقيمته فى الاستخدام 205000 عايزين نعرف فيه خسائر اضمحلال ولا لااول حاجه لازم نبقى عارفين انه القيمة الاستردادية هنا هى 207000 يبق بما ان القيمة الدفترية اكبر من قيمته الاستردادية إذن توجد خسائر اضمحلال وهى تساوى 237000-207000 = 30000 ويتم الاعتراف بخسارة الاضمحلال فى قائمه الدخل كمصروف.

بس لواحنا شغالين تبع المعيارالدولى الى يسمح باعادة تقييم الاصول الا فى الحالات التى تستخدم فيه الشركة نموذج إعادة التقييم فى قياس الأصول وده فى المعيار الدولي انما المعيار المصرى تم الغاء نموذج إعادة التقييم

في هذه الحالات الى يتم فيها استخدام نموذج إعادة التقييم الى فى المعيار الدولى فقط يتم معالجة أي خسارة انخفاض في قيمة أصل تم اعادة تقييمها على انها خساره إعادة تقييم وده فى المعيار الدولي زى ما وضحنا قبل كده

والخساره ده هتتحمل على قائمة الدخل إلا إذا كان هناك فائض إعادة تقييم موجود في قائمة الدخل الشامل وفى قائمة التغير فى حقوق المساهمين

حيث تخصم الخساره منه اولا فى حدود الفائض اما ما يزيد على الفائض يتم اقفاله فى حساب الأرباح والخسائر كمصروف وفي المثال بتاعنا كان فيه فائض إعادة تقييم 12000 وبالتالى يتم خصم 12000 من أصل 30000 ( خسائر الاضمحلال)

وبالتالى بيكون فائض إعادة التقييم يساوى صفر

خسائر الاضمحلال هتساوى 18000 تخصم من قائمة الدخل

وتكون المعالجة المحاسبي هى

300000 ح / خسائر اضمحلال الأصل ( خسائر إعادة التقييم

30000 ح/ الاصل الثابت

ثم اقفال خسائر إعادة التقييم مع الفائض المرحل من سنوات سابقة

12000 ح/ فائض إعادة التقييم

18000 ح/ الارباح والخسائر

30000 ح/ خسائر اضمحلال الأصل ( خسائر إعادة التقييم

او ممكن تعمل قيد

12000 ح/ فائض إعادة تقييم الأصل

18000 ح/ خسائر اضمحلال الأصل

30000 ح/ الاصل الثابت

وبعد كده تقفل خسائر اضمحلال الأصل فى حساب الأرباح والخسائر

18000 ح / الارباح والخسائر

18000 ح/ خسائر اضمحلال الأصل

انما لو فى المعيار المصرى مفيش حاجه اسمها فائض اعادة التقييم لانه لايوجد اعادة تقييم الاصول الثابتة وبالتالى فى القيد المحاسبى هو

30000 ح/ خسائر اضمحلال الأصول

30000 ح/ الاصل الثابت

مثال 3 على الانخفاض فى قيمة الأصول

القيمة الدفترية للأصل 115000 والقيمة العادلة مخصوم منها التكاليف البيعية تساوى 117000 وقيمته فى الاستخدام تساوى 123000 / يوجد فائض إعادة تقييم بمبلغ 6000

من الواضح أن القيمة الاستردادية للأصل تساوى 123000 وهي اكبر من القيمة الدفترية للاصل ب6000 جنيه اذن لايوجد خ��ائر اضمحلال

مثال 4 على الانخفاض فى قيمة الأصول

القيمة الدفترية للأصل 83000 والقيمة العادلة مخصوم منها التكاليف اللازمة للبيع 75000

وقيمته فى الاستخدام تساوى 79000

القيمة الاستردادية تساوى 79000

وهي أصغر من القيمة الدفترية ب 4000 جنيه

اذن خسائر الانخفاض فى القيمة وهى الفرق البالغ 4000 تعتبر خسارة اضمحلال أصول

وتحمل على قائمة الدخل كمصروف وده فى المعيار المصرى والدولى الا اذا كان هناك فائض إعادة التقييم زى ما وضحنا فى المثال السابق

تقدر تاخد فكره من خلال الرابط ده وتطلب عرض فني ومالي من خلال الرابط ده :

https://accflex.com/

تقدر تدخل الكورس من علي قناتنا علي يوتيوب :

https://www.youtube.com/watch?v=ni6osUloAwE&list=PLj6g87I4C7yT9p9huQPg4rnDP3Hue-W-J

[hamacitylive]

بعد أن تخطى سعر الأونصة حاجز 2020 دولار.. غرام الذهب يتجاوز 206000 ل.س في سوريا

بعد أن تخطى سعر الأونصة حاجز 2020 دولار.. غرام الذهب يتجاوز 206000 ل.س في سوريا

بالتزامن مع الأزمة الروسية ـ الأوكرانية، يواصل سعر الذهب ارتفاعه مسجلاً أرقاماً قياسية عالمياً. وارتفع سعر غرام الذهب في الأسواق السورية مجدداً، حيث نشرت الجمعية الحرفية للصياغة وصنع المجوهرات في دمشق عبر صفحتها على فيسبوك نشرة بأسعار الذهب في سوريا لليوم الثلاثاء 7 آذار، إذ سجّل سعر غرام الذهب عيار 21 قيراطاً صباح اليوم 207000 ل.س بعد أن كان سعره أمس 204000 ألف، بينما بلغ سعر الغرام عيار 18…

[idlnmclean]

Senior House Engineer position. Salary: 207000$/year plus benefits including room and board.

[prispru]

Уполномоченным по правам

Уполномоченным по правам человека в Коми стала Вера Железцова http://vybor-naroda.org/lentanovostey/207000-upolnomochennym-po-pravam-cheloveka-v-komi-stala-vera-zhelezcova.html

[lalbuginfo]

A Brief History Of The Army Shirt Visit: https://www.lalbug.com/a-brief-history-of-the-army-shirt/?feed_id=207000&_unique_id=6085034ed3af0 #Lalbug #Army_Shirt #Casual_Shirts #Combat_Shirt #Military_Shirts #Summer_Shirts #Tactical_Shirts #NewYork #Washington #LosAngeles #Chicago #Dallas #Ashburn #SanFrancisco #Austin #England #Canada #Germany #Moscow #France #Spain #Netherlands #Australia