ﺗﺸﮑﯿﻞ ﺷﺮﮐﺖ ﺗﻀﺎﻣﻨﯽ
   ﺩﺭ ﺷﺮﮐﺘﻬﺎﯼ ﺗﻀﺎﻣﻨﯽ ﺷﺮﮐﺎﺀ ﺣﺪﺍﻗﻞ 2 ﻧﻔﺮ ﺟﻬﺖ ﺗﺸﮑﯿﻞ ﺷﺮﮐﺖ ﻻﺯﻡ ﺍﺳﺖ . ﺳﺮﻣﺎﯾﻪ ﻫﺮ ﯾﮏ ﺍﺯ ﺁﻧﻬﺎ ﺑﺼﻮﺭﺕ ﻧﻘﺪ ﯾﺎ ﻏﯿﺮ ﻧﻘﺪ ﺑﻪ ﻣﺎﻟﮑﯿﺖ ﺷﺮﮐﺖ ﺩﺭﺁﻣﺪﻩ ﮐﻪ ﻻﺯﻡ ﺍﺳﺖ ﺳﺮﻣﺎﯾﻪ ﻏﯿﺮ ﻧﻘﺪ ﻣﻮﺭﺩ ﻗﺒﻮﻝ ﺍﺭﺯﯾﺎﺑﯽ ﻭ ﮐﺎﺭﺷﻨﺎﺳﯽ ﮔﺮﺩﯾﺪﻩ ﻭ ﺑﻪ ﻋﻨﻮﺍﻥ ﺳﺮﻣﺎﯾﻪ ﺩﺭ ﺷﺮﮐﺖ ﺛﺒﺖ ﮔﺮﺩﺩ. ﺩﺭ ﺷﺮﮐﺘﻬﺎﯼ ﺗﻀﺎﻣﻨﯽ ﺳﺮﻣﺎﯾﻪ ﺷﺮﮐﺎﺀ ﺑﺎ ﻋﻨﻮﺍﻥ ﺍﺳﻤﯽ ﻫﺮ ﺷﺮﯾﮏ ﺩﺭ ﺩﻓﺎﺗﺮ ﺛﺒﺖ ﻣﯽ ﮔﺮﺩﺩ.
ﻧﻘﺪ/ﺑﺎﻧﮏ

ﺩﺍﺭﺍﯾﯽ ﻫﺎ
← ( ﺁﻭﺭﺩﻩ ﻏﯿﺮ ﻧﻘﺪ )

x ﺳﺮﻣﺎﯾﻪ

y ﺳﺮﻣﺎﯾﻪ
ﻣﻤﮑﻦ ﺍﺳﺖ ﺷﺮﮐﺖ ﺗﻀﺎﻣﻨﯽ ﺍﺯ ﺍﺩﻏﺎﻡ ﺩﻭ ﻣﻮﺳﺴﻪ ﺍﻧﻔﺮﺩﯼ ﺗﺸﮑﯿﻞ ﺷﺪﻩ ﺑﺎﺷﺪ ﮐﻪ ﺩﺭ ﺍﯾﻦ ﺣﺎﻟﺖ ﺳﺮﻣﺎﯾﻪ ﻫﺮ ﺷﺮﮐﺖ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺩﺍﺭﺍﯾﯽ ﻫﺎ ﻭ ﺑﺪﻫﯽ ﻫﺎﯼ ﻧﺎﻣﺒﺮﺩﻩ ﺑﺮ ﺍﺳﺎﺱ ﻣﻌﺎﺩﻟﻪ ﺣﺴﺎﺑﺪﺍﺭﯼ ﺗﺸﮑﯿﻞ ﻭ ﺛﺒﺖ ﻣﯽ ﮔﺮﺩﺩ. ﺩﺭ ﺍﯾﻦ ﺷﺮﺍﯾﻂ ﺛﺒﺖ ﻓﻮﻕ ﺑﺼﻮﺭﺕ ﺯﯾﺮ ﺗﻐﯿﯿﺮ ﺧﻮﺍﻫﺪ ﯾﺎﻓﺖ:
ﻧﻘﺪ/ﺑﺎﻧﮏ

ﺩﺍﺭﺍﯾﯽ ﻫﺎ

← ( ﺁﻭﺭﺩﻩ ﻏﯿﺮ ﻧﻘﺪ )
ﺑﺪﻫﯽ ﻫﺎ

x ﺳﺮﻣﺎﯾﻪ
: ﻣﺜﺎﻝ 1
ﻣﺤﻤﺪ ﻭ ﺭﺿﺎ ﻫﺮ ﮐﺪﺍﻡ ﻣﺎﻟﮏ ﯾﮏ ﻓﺮﻭﺷﮕﺎﻩ ﻫﺴﺘﻨﺪ ﺑﺮﺍﯼ ﺗﻮﺳﻌﻪ ﻓﻌﺎﻟﯿﺘﻬﺎﯼ ﺧﻮﺩ ﺗﺼﻤﯿﻢ ﺑﻪ ﺍﺩﻏﺎﻡ ﺩﻭ ﻓﺮﻭﺷﮕﺎﻩ ﮔﺮﻓﺘﻨﺪ ﻭﺗﺸﮑﯿﻞ ﺷﺮﮐﺖ ﺗﻀﺎﻣﻨﯽ ﺩﺍﺩﻧﺪ. ﺣﺴﺎﺑﻬﺎﯼ ﻫﺮ ﻓﺮﻭﺷﮕﺎﻩ ﺑﻪ ﺷﺮﺡ ﺫﯾﻞ ﻣﯽ ﺑﺎﺷﺪ:
ﺣﺴﺎﺑﻬﺎﯼ ﻣﺮﺑﻮﻁ ﺑﻪ ﻓﺮﻭﺷﮕﺎﻩ ﻣﺤﻤﺪ
ﻧﻘﺪ ﻭ ﺑﺎﻧﮏ 1.000.000
ﺡ / ﺩﺭﯾﺎﻓﺘﻨﯽ 400.000
ﺳﺎﺧﺘﻤﺎﻥ 2.500.000
ﺡ / ﭘﺮﺩﺍﺧﺘﻨﯽ 600.000
ﺣﺴﺎﺑﻬﺎﯼ ﻣﺮﺑﻮﻁ ﺑﻪ ﻓﺮﻭﺷﮕﺎﻩ ﺭﺿﺎ
ﻧﻘﺪ ﻭ ﺑﺎﻧﮏ 2.000.000
ﺡ / ﺩﺭﯾﺎﻓﺘﻨﯽ 150.000
ﺳﺎﺧﺘﻤﺎﻥ 1.000.000
ﺡ / ﭘﺮﺩﺍﺧﺘﻨﯽ 300.000
ﺳﺎﯾﺮ ﺍﻃﻼﻋﺎﺕ : ﺳﺎﺧﺘﻤﺎﻥ ﺭﺿﺎ ﺑﻪ ﻣﺒﻠﻎ 1.500.000 ﺭﯾﺎﻝ ﻭ ﺣﺴﺎﺑﻬﺎﯼ ﺩﺭﯾﺎﻓﺘﻨﯽ ﻣﺤﻤﺪ 370.000 ﺭﯾﺎﻝ ﻣﻮﺭﺩ ﺗﻮﺍﻓﻖ ﻗﺮﺍﺭﮔﺮﻓﺖ. ﻣﻄﻠﻮﺏ ﺍﺳﺖ ﺛﺒﺖ ﺗﺎﺳﯿﺲ ﺷﺮﮐﺖ ﺗﻀﺎﻣﻨﯽ ﻣﺤﻤﺪ ﻭ ﺷﺮﮐﺎﺀ؟
ﺩﺍﺭﺍﯾﯽ ﻫﺎ = ﺑﺪﻫﯽ + ﺳﺮﻣﺎﯾﻪ ( ﻣﻌﺎﺩﻟﻪ ﺣﺴﺎﺑﺪﺍﺭﯼ )
3.270.000 ﺳﺮﻣﺎﯾﻪ + 600.000 = 2.500.000 + 370.000 + ﺣﺴﺎﺑﻬﺎﯼ ﻣﺤﻤﺪ : 1.000.000
ﻧﻘﺪ/ﺑﺎﻧﮏ 1.000.000
ﺡ / ﺩﺭﯾﺎﻓﺘﻨﯽ 370.000
ﺳﺎﺧﺘﻤﺎﻥ 2.500.000
ﺳﺮﻣﺎﯾﻪ ﻣﺤﻤﺪ 3.270.000
ﺡ / ﭘﺮﺩﺍﺧﺘﻨﯽ 600.000
3.350.000 ﺳﺮﻣﺎﯾﻪ + 300.000 = 1.500.000 + 150.000 + ﺣﺴﺎﺑﻬﺎﯼ ﺭﺿﺎ : 2.000.000
ﻧﻘﺪ/ﺑﺎﻧﮏ 2.000.000
ﺡ / ﺩﺭﯾﺎﻓﺘﻨﯽ 150.000
ﺳﺎﺧﺘﻤﺎﻥ 1.500.000
ﺳﺮﻣﺎﯾﻪ ﺭﺿﺎ 3.350.000
ﺡ / ﭘﺮﺩﺍﺧﺘﻨﯽ 300.000
ﺛﺒﺖ ﻣﺮﮐﺐ
ﻧﻘﺪ/ﺑﺎﻧﮏ 3.000.000
ﺡ / ﺩﺭﯾﺎﻓﺘﻨﯽ 520.000
ﺳﺎﺧﺘﻤﺎﻥ 4.000.000
ﺳﺮﻣﺎﯾﻪ ﺭﺿﺎ 3.350.000
ﺳﺮﻣﺎﯾﻪ ﻣﺤﻤﺪ 3.270.000
ﺡ / ﭘﺮﺩﺍﺧﺘﻨﯽ 900.000

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