Roughness to concrete: diluted with water. Determination of elasticity by way of analysis of a monolith, a cone
Meals: ...Zgidno s par. 3 p. 4 art. 83 of the Tax Code, Yakscho vіdokremlenі pіdrozdіli organіzatsії perebuvayut at one munіtsipalnomu osvіtі on teritorіyah, pіdvіdomchih rіznim podatkovih authorities, setting organіzatsії on Obl_k is mozhlivo zdіysneno podatkovih authority for mіstsem perebuvannya odnієї of її pіdrozdіlіv, viznachuvanim organіzatsієyu samostіyno. Has the norm been established to establish the right of the obov'yazok of the taxable authority to put the organization on the payroll of one of s її vіdokremlenih pіdrozdіlіv? (List of the Ministry of Finance of the Russian Federation dated February 18, 2010 n 03-02-07/1-68)
Meals: Vіdpovіdno up to par. 3 p. 4 art. 83 of the Tax Code have razі, Yakscho kіlka vіdokremlenih pіdrozdіlіv organіzatsії znahodyatsya in one munіtsipalnomu utvorennі on teritorіyah, pіdvіdomchih rіznim podatkovih authorities, setting organіzatsії on Obl_k Mauger Buti zdіysnena podatkovih authority for mіstsem znahodzhennya one of її vіdokremlenih pіdrozdіlіv scho viznachaєtsya organіzatsієyu samostіyno.
Vіdpovіdno up to paragraph 1 of Art. 84 of the Tax Code of the Russian Federation, putting on the form, taking the form of organizations and physical features on the basis, not transferring paragraph 3 of Art. 83 of the Tax Code of the Russian Federation, are in accordance with the procedure established by the Ministry of Finance of the Russian Federation.
The Administration of the Federal Tax Service of Russia for the constituent entities of the Russian Federation explained that the procedure for setting up in the form of a federally owned subsidiary of an organization that is located in one sovereign sanction in the territories under different taxable bodies has not been approved by the Ministry of Finance of the Russian Federation. In this manner, the setting up of an organization for the purpose of znakhodzhennya vіdokremlennyh pіdrozdіlіv zdіysnyuєtsya vіdpovіdno to abz. 1, 2 p. 4 art. 83 of the Tax Code of the Russian Federation, zocrema at the tributary organ for the purpose of accommodating water-reinforced air supply.
VІDPOVYY TO LIST MINFІNU ROSІY DIY 21.04.2008 N 03-02-07 / 2-73 Organizatsiya Right to visnati Fatkoviy authority for Misztsa is due to one s ї ї ї докримених комених дродозділілів, каку ботова которові зазданиі відодормені Піродрозділий Болізаціїния тротирії one munkypalnyev.
Paragraph 3, paragraph 4 of Art. 83 of the Tax Code of the Russian Federation establishes the right to place the obligation of the tax authority to put the organization on the payroll of one of the її vodokremlennyh subdivisions for the obviousness of a viable withdrawal of the applicant?
What can be understood under the phrase "we will design an organization independently": the right to organize for the purpose of investing one of the s її in the form of a fundraising plant, or the right to organize an independent organization to select a water plant for a taxable organization?
Chi is transferred to paragraph 1 of Art. 84 of the Tax Code of the Russian Federation obov'yazok to the Ministry of Finance of Russia rozrobiti the procedure for setting up in the shape of the federal budgetary organizations, which are in the same municipal government on the territories that serve different taxable bodies? If so, then what terms will be accepted in that order?
Suggestion:
MINISTRY OF FINANCE IN THE RUSSIAN FEDERATION
SHEET
dated February 18, 2010 N 03-02-07/1-68
At the Department of Tax and Mitno-Tariff Policy, a sheet of food was reviewed about setting up an organization on the face of a tax authority for a place of taxation and vodokreplenih pdrozdilіv and podomlyaєtsya so.
Vіdpovіdno up to paragraph 1 of Art. 83 podatkovih Code Rosіyskoї Federatsії (Dali - the Code) organіzatsіya to warehouse yakoї incoming vіdokremlenі pіdrozdіli, roztashovanі on teritorії Rosіyskoї Federatsії, zobov'yazana articles on Obl_k in podatkovih organі for mіstsem znahodzhennya skin Svoge vіdokremlenogo pіdrozdіlu, Yakscho tsya organіzatsіya not have is staying on oblіku to the taxable authority for the purpose of signing that water-reinforced railway station on the basis of the Code.
Have the force of paragraph 4 of Art. 83 Code in razі, Yakscho kіlka vіdokremlenih pіdrozdіlіv organіzatsії znahodyatsya in one munіtsipalnomu utvorennі on teritorіyah, pіdvіdomchih rіznim podatkovih authorities, setting organіzatsії on Obl_k Mauger Buti zdіysnena podatkovih authority for mіstsem znahodzhennya one of її vіdokremlenih pіdrozdіlіv scho viznachaєtsya organіzatsієyu samostіyno.
Thus, on the basis of the designated position of the organization, the right was given to the choice of a taxable body for putting on the face of the її vіdokremlenih pіdrozdіlіv at times, yakshcho tі vіdokremlіnі pіdrozdіl organіzії znayvatsya in one munitsipalny utavlennі on territorii, pіdvіdkovіh.
MINFINY ROSIKO ZOLDOZHENIA NO 114N "PROTECTION ON THE RESULT ORDER ON THE OBLIKA, SNOWING BOD IN THE DIRECTION OF ROSІYSKIY BODIES FOR THE MISTRA OF THE MISSIONS OF ÁX VІDOKREMLENIKH PІDROZDILІV, SHO ROOM TO RECO ROOMS MANA TA (Abo) vehicles dug, Fіzichny OSISB Federation, as well as individual entrepreneurs, to establish a simplified system of filing on the basis of a patent" (registration with the Ministry of Justice of Russia on January 28, 2010, registration number 16121).
Vіdpovіdno up to paragraph 4 and 7 of the designated Order on the selection of a taxable authority, in which it may be possible to put on the appearance of a water supply system in an organization on the territory of one municipal government, the organization is reported in writing to the taxable authority.
At once, Yakschko Organizatsіuyu, Shaho looked at the obligion of the rіzrotniyih authorities for the Miszts, implies to the recruitment of the Chinnostі oscorement Minfіn Ukraine, 05.11.2009 N 114n, on the territory of one munіcipal identity, in order to put on the region of the following myster on pіdstavі Tsikh vіdokremlenih pіdrozdіlіv posing on Obl_k in podatkovih organі, zaznachenomu in povіdomlennі organіzatsії about vibіr podatkovih authority for putting on such a skin Obl_k vіdokremlenogo pіdrozdіlu, zdіysnyuєtsya protyagom p'yati robochem dnіv of the day otrimannya vіdomostey about znyattya of oblіku organіzatsії podatkovih authority for mіstsem Significance of the payment of the debt of the Kremlin, transferred no later than the coming working day after the date of entry to the Unified State Register of payers in taxes on the designation of statements. At the same term, a submissive organ, which caused the organization to be put on the form, goiter should be seen (send with a recommended sheet) to the organization about the setting on the form, according to the form established by the Federal Tax Service of Russia, according to the skin water-reinforced patch.
Director's Protector
Tax Department
and mitno-tariff policy
S.V. Razgulin
18.02.2010
We will try to figure out how to carry out an analysis of the liquidity balance of business, and how to determine the main types of liquidity coefficients for evaluation.
Liquidity of business balance
Liquidity of business balance- The establishment of the company for the support of its assets to cover the goiter's claims to creditors. The liquidity of the balance sheet is one of the most important financial indications in the business of the locality and without intermediary signifies the level of platform productivity and the level of financial stability. As the liquidity of the balance sheet, the security of repayment of the debts of the enterprise fit in more. Low liquidity to the balance sheet is the first sign of the risk of bankruptcy.
Analysis of the liquidity of the balance sheet and the grouping of all assets and liabilities of the business. So the activities are ranked according to the level of their implementation, tobto. the greater the liquidity of an asset, the greater its swiftness of transformation into cash. The coins themselves can earn the maximum amount of liquidity. The liabilities of the enterprise are ranked according to the equal terms of the redemption. The tables below show the grouping of assets and liabilities of the enterprise.
| See the assets of the enterprise | See passive acceptance | ||||
| A1 | Mayut maximum speed of implementation | Koshti and short lines. fin. attachment | P1 | High term repayment | Creditors' debt |
| A2 | Mayut high speed implementation | Debt collection<12 мес. | P2 | Deadline redemption term | Short-term goiter and loans |
| A3 | Mayut povіlnu shvidkіst implementation | Debt collection >12 min., stockpile, MPV, incomplete collection | P3 | Low term repayment | Dovgostrokov_ goiter |
| A4 | Important implementation of assets | Non-reversible cats | P4 | Postiyni passivi | Power capital of the company |
Analysis of the liquidity of the business balance sheet. Assessment of platform capacity
In order to assess the liquidity of the balance of business, it is necessary to conduct a relative analysis between the range of assets and liabilities of liquidity groups. The tables below have an analysis of the liquidity of business.
| Liquidity analysis | Assessment of platform capacity |
| A1 > P1 | Business can pay off most of the term goiter for additional absolutely liquid assets |
| A2 > P2 | The undertaking can be repaid for short-term loans to creditors with assets that are quickly realized. |
| A3 > P3 | The undertaking can pay off the long-term positions for additional assets, which are fully realized. |
| A4 ≤ P4 | Tsya nerіvnіstіє vykonuєtsya automatically, yakscho dotrimanі all three іnіrіvnostі. Undertaking may be a high level of platospromozhnosti and may pay off the difference between crops and other assets. |
An analysis of both types of irregularities for various types of assets and liabilities of a business makes it possible to judge the level of liquidity in the balance. Like all minds win, the balance is taken into account absolutely liquid. In the analysis of the balance, it is necessary to ensure that liquid assets can cover less terms of goiter.
Meister-class: "An example of analysis and assessment of liquidity balance"
Coefficient of liquidity balance. Absolutely and visibly
At the next stage of the analysis of liquidity, indicators of the platform profitability of the enterprise are evaluated, and two absolute coefficients are developed:
Current liquidity- Pokaznik demonstrates the ability of enterprises to pay off their crops in a short-line period.
Promising liquidity- Pokaznik shows the building of the enterprise to repay the debt of the future.
The analysis of the liquidity of the balance sheet allows you to determine the availability of resources for the repayment of crops to creditors, and even more importantly, it allows you to accurately determine the payment capacity of the enterprise. And to that, practically, vicorists are victorious displays of liquidity. Let's take a look at their report.
Current liquidity ratio (current ratio) is a pokaznik, which shows the degree of coverage by the assets of the largest terms and middle-line goiters of business. The formula for the calculation of the coefficient is now available:
Swiss liquidity ratio(Quick ratio) is a pokaznik, which reflects the steps covered by the high-quality ones and quickly realized the assets of the flow crops of the enterprise. The formula for the distribution of the coefficient of absolute liquidity is now:
Quick ratio > 0,7.
Absolute liquidity ratio (cash ratio) - showing the steps to cover the largest liquid assets of the current crops and enterprises. The formula for rozrahunka liquidity may look like this:
The optimal values of this indication in practice are taken into account Cash ratio > 0,2.
Total liquidity to the balance sheet(total liquidity) - a pokaznik, which is the step of repayment by the assets of the enterprise of all its crops. Rozahovuєtsya as a vіdnoshnja vіznаnіnі ї sumi aktіvіvі pravivіv fоr the formula:
The optimal values of this indication in practice are taken into account Total liquidity > 1.
Coefficient of safety with wet clothes- Vіdbivaє stupіn vykoristannya pіdpriєmstvo vysnyh werewolf cats. The formula is presented below:
The normative values of the indicator are taken into account Up to cos\u003e 0.1.
Capital maneuverability coefficient- Increase capital growth in reserves. The formula for the rosemary may look like this:
This indicator is analyzed by step-by-step dynamics and the best way is to respect this trend to a decrease. For analysis of liquidity to the balance of business, there are indications that include the company's operational activity, the growth of penny pots, and indicators of the capital's maneuverability.
Meister-class: Applied for evaluating liquidity ratios for BAT Gazprom. Butt іz vysnovki
Summary
An analysis of the liquidity of the balance sheet is important for the management of the camp of assets and liabilities, as well as for the building, in due course, it is fully obliged to pay for their goiter before the employers. The greater the liquidity of the balance, the greater the platospromozhnіst pripriєmstva place and less risk of bankruptcy. Assessing the platform-producibility of the business, it is necessary to analyze the coefficients of the stepwise dynamics of the average values in the hallucia. Tse allow vyyaviti mozhlivi threaten the risk of bankruptcy.
Concrete is simply an indispensable material for everyday life, which stagnates everywhere. But in order to correctly select the type of difference, it is necessary to protect the main characteristics of the mass such as firmness, siege of the cone and fragility of the mass. I myself about those that are so friable to concrete and are mentioned in this article.
Basic terms and designation
First of all, to give a distinction to the main characteristics, it is necessary to clearly understand what is given by the material.
Concrete is a warehouse that is made up of four main components:
- Cement;
- Pisok;
- Water;
- Rubble.
Get respect! Yakscho in, then tse is just cement.
Main task. It is only possible to reach the goal in the same way, in order to achieve the correct proportions of the two main components such as water and cement.
Sand and crushed stone are called, as a reminder of the warehouse, and to be built for the fortification of the mass and the change in the potential deformation of the monolithic vibration after being caught. The most important ones form the structural framework of a monolithic virobu, which allows to increase the springiness of the structure and the shortness of deformation in case of serious stresses.
Roughness
Roughness and elasticity of difference - power is important, it is good to stick to the choice of material for everyday life and the dispute of various recognition. Rukhlivistyu is called the building of the mass to return the form, as if it was placed.
Get respect! The health of the masses to regain their shape can appear as if under the influx of strong forces, and under the influx of their own masses.
Roughness of concrete sum according to GOST is subdivided into 4 categories from p2 to p5 The lesser the native, the denser the rozchin, the thickest may show n2, the most likely n5.
For indications of plasticity, the material is divided into 2 groups:
- Small-sized sumish or thick. To take revenge on a small number of people, drive that not zdatny under the vlasnoy vaga, without an influx of strong forces, fill the form, in the yak room. So store up the showcases p2 or p3. The laying of a small-sized mass is carried out for the help of a vibrating and narrowing possession, as if it allows you to see the empty ones from the monolith;
Porada. As a matter of routine work from heavy concrete congestion, it is necessary to charge, and it is necessary to re-route in advance.
- Sumish with high friability, rіdkі or livarni. Razchini of this type can show signs of equal n4 or n5. Such masses vicorate at the process of pouring formwork, densely reinforced slabs and columns with their own hands.
Breeding with water
The low elasticity of the material can significantly increase the hour of the weekly work for the mind and the daily routine of the necessary adjustment. І in order to solve this problem, someone goes to the method of breeding, scum p2-p3 sumish p4-p5.
If it is strengthened correctly and the method of expansion is turned off, then you will take away the superstructure, the mechanical processing, which can be crushed by such methods, as if cutting the concrete with diamond stakes and opening the diamond drilling at the concrete.
Roughness indicators
In addition, if the brand of concrete according to the friability of the bula was taken correctly, then you can get the wine from the supplier and you have some doubts about the quality of the delivered product from the declared characteristics, and the price of the sum is not so small, then you can carry out a re-verification on the weekly Maydanchik.
Determining the friability of the concrete sum can be done right under the hour of expansion in 2 ways:
- designation by the method of analysis of the monolith;
- The cone is designed for the friability of the concrete sum.
Determination of elasticity by way of analysis of the monolith
Instructions for such a re-verification will determine the possibility of designating any indicator of the plasticity of the sum:
- Before the cob of the re-wiring, there was a row of wooden planks of sprat boxes in the form of a cube with a size of 10-15 cm;
- Before that time, pour concrete in preparation for molding a little bit of wood, to turn on the intake of water from a variety;
- Rozchin is poured into boxes, after which it is necessary to pierce the mass with a gostrim of reinforcement, thus strengthening the monolith and releasing it again;
Porada. Additional enhancement can be achieved by tapping with a hammer on the walls of the screens.
- Dry the cubes of wine for 28-30 days at a temperature not less than 20 0 C and a moisture content not less than 90%;
- After that, as soon as the creations dry out, they will be sent to the laboratory, where the sum will be re-checked for the validity of the declared evidence.
The obvious shortcoming of this method is its trivality, which is why it is more common to use the method of assigning plasticity to an additional cone.
Designed for elasticity by a cone
In the analysis of the payment prowess for groups of assets and liabilities (A1, A2, A3, A4, P1, P2, P3, P4), the assets are grouped according to the equal liquidity:
- A1 - the largest liquid assets;
- A2 - svidkorealizovanie assets;
- A3 - active, which are implemented in full;
- A4 - important implementation of assets.
Passives are grouped according to the equal terms of their payment:
- P1 - the largest term for goiter;
- P2 - short-line passives;
- P3 - dovgostrokovі passive;
- P 4 - fast (stay) passive.
To review the specific rows of liquidity assessment of the balance for the new balance, you can go to the references in the table above.
| Assets | 2015 | 2016 | 2017 |
| A1 | |||
| A2 | |||
| A3 | |||
| A4 | |||
| Balance | |||
| passive | 2015 | 2016 | 2017 |
| P1 | |||
| P2 | |||
| P3 | |||
| P4 | |||
| Balance | |||
| Overpayment (+) or short (-) | 2015 | 2016 | 2017 |
| 2015 | 2016 | 2017 | |
| A1-P1 can be greater than zero | A1-P1>0 | A1-P1>0 | A1-P1>0 |
| A2-P2 can be greater than zero | A2-P2>0 | A2-P2>0 | A2-P2>0 |
| A3-P3 may be greater than zero | A3-P3>0 | A3-P3>0 | A3-P3>0 |
| A4-P4 may be less than zero | A4-P4<0 | A4-P4<0 | A4-P4<0 |
| If all minds win, then acceptance is absolutely platform-promoting | So what | So what | So what |
| Yakshcho all mind not to win - the crisis of plateaux | No crisis chi є? | No crisis chi є? | No crisis chi є? |
| Platospromozhnіst is surrounded - in other valleys | Fenced? | Fenced? | Fenced? |
With respect, Oleksandr Krilov,
Financial analysis:
- One of the ways to aggregate balance. Aggregation - "enlargement" of articles for simpler analysis, smaller rows, more simple to analyze Active 2011 2012 2013
- For this analysis, a table is compiled, in which data from the balance sheet are copied Name 2011 2012 2013
- This table is formed on the basis of the value of the aggregate balance for a number of years. Growth, % Non-current assets Value for 2011 rіk.
- Accounting balance sheet, preparations for financial analysis of activity and becoming a business for three years, looking like an upcoming rank: Pokaznik Pokaznik code 2011 2012 2013 ASSETS OF PARTY I. FINANCIAL…
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- The structure of liabilities (Structure of liabilities) - spіvvіdnennia frequently different types of goiter and water in total liabilities of business. Pasivi - tse dzherela vlasnyh that ...
- The repayment of net assets is due in the coming rank: Dear assets, as if they are insured during the repayment of the repayment, We are respectful, that we are repaid during the repayment of the Relief of the assets - tse i ...
- Financial stability is assigned, firstly, for additional coefficients, and in a different way, for an additional three-component indicator of financial stability
Virase cos (2n/3) can be known in more than one way. Let's look at the main ones.
Method first.
This way is the simplest of the most important. Polyagaє at the victories in the form of the main arguments.
Often, in front of the variant tables, there is a transformation of arguments, represented by radians - degrees. Buvaє so it is easier to understand the meaning of the function. We have a victorious table, where you can determine the value of the trigonometric function as an argument in degrees, and in radians.
According to the table, the value of the cosine vіd 2Пі/3 - ce -1/2 is significant.
Mathematically written like this:
Method is different.
Yogo manually vikoristovuvat, if there are no tables. A way to calculate the value of the cosine (or other trigonometric function).
When varying a trigonometric stake (or stake), it is necessary to remember that the value of the cosine should cover all the abscissa. Vіdpovіdno before zavdannya argument of the function is more 2п/3. When the value is 120 degrees. To calculate the value of the cosine function in the given argument, it is necessary to drop the perpendicular to the entire abscissa, after which we take the point -1/2. Also, cosine vіd 2n/3 dovnyuє -1/2.
The third way.
There is no way to marvel at the table, or to vikoristovuvat trigonometrically, you can cross. Necessary value can be assigned to him.
