Imali yokulinganisela yintoni na ishishini lwanamhlanje alikwazi ukusebenza ngaphandle

Imali yokulinganisela yimibopheleleko yoqoqosho apho nayiphi na inhlangano inomhla wokunika ingxelo. Okokuqala, uxanduva lwezoqoqosho luvela kubantu abanomdla kwezoqoqosho kwimicimbi yombutho.

Imali yokulinganisela ixanduva lokubhalwa kweenkcukacha zengxenye esebenzayo neyengxowankulu yobutyebi bezoqoqosho, okwangoku ekhoyo kwi-shishini, kwindleko epheleleyo yemithombo yezimali yangempela ebelwe ngababolekisi nabanini. Ingxowa-mali kunye nenxalenye engapheliyo yemali iboniswe nguhlobo lweembopheleleko kumalungu esithathu kunye nabanikazi, ukukhawuleza kweentlawulo kunye nomyalelo wokuhlawula.

Ngelishwa, imali yokulinganisela ayiyiyo ingcamango yangempela yemali ekhoyo kwintlangano. Isizathu salolu lixabiso lezinto ezingenakulinganiswa nexabiso langempela lemarike.

Ukuze i-balance sheet yemali ibe yinyani, kufuneka ugcwalise iifom zee-accounting ezifanelekileyo. Ukusuka kubo unako ukufikelela kwisigqibo malunga nenyaniso yezinto. Umfanekiso ocacileyo unikezwa emva kokuzalisa i-akhawunti yenzuzo kunye nelahleko kwifomu ye-2 yeengxelo zemali.

Xa kuhlaziywa iingxelo zemali, ugxininiso lukwimeko yomboleki oceliwe. Ngoko ke, ukuhlalutya ngokubanzi, kubalulekile ukujonga izinto ezilinganiselwe ezihambelana ngqo nomsebenzi walo ophambili. Kuya kuba ngongqongqo ukuhlalutya iimali ezifunyenweyo kunye nokuhlawulwa ngokwemiqathango yesakhiwo kunye nomgangatho.

Xa kuhlolwa iingxelo zezimali, kubalulekile ukuvavanya isakhiwo sayo. Ngokungathandabuzekiyo, ivumela ukulinganisela iphepha lokulinganisela ngokubhekiselele kwi- asethi yeempahla kunye namatyala. Isinyathelo esilandelayo ukudala umfanekiso opheleleyo womntu obolekayo kubala ukuba i-coefficients iza kubonisa izibonakaliso zayo ezisemgangathweni zokuzinza kwezezimali, umsebenzi wezoshishino, ukuthengiswa kwemali, inzuzo kunye nokufumana inzuzo. Ukuba kuyimfuneko, uhlalutyo lwezinye izikhombisi ezibonakaliswe kummandla wenkqubo yomntu obolekayo.

Nayiphi na ishishini okanye inhlangano inokunyusa imali yayo. Kwimashishini ahlukeneyo kukho imisebenzi eyahlukeneyo eya kubangela ukunyuka kwesi sixalathisi.

Ngokomzekelo, i -balance sheet yebhanki inganyuswa ngenxa yokukhula kweemali kwi-akhawunti yebhanki kunye nenani leemali-mboleko ezikhutshwe. Ukwandiswa kwesi sahluli kuya kufumaneka ngokunyusa i-capital capital, eya kuba noxanduva lwamatyala, nokwandisa inani leemali-mboleko okanye utyalo-mali kwii-securities ezahlukahlukeneyo ziya kuhambelana ne-asethi.

Uhlobo ngalunye lweemali kwi-asethi nakwiimboleko ngenye yeempahla ze-balance sheet. Ukubala isixa-mali, kuya kubakho ukuqhathanisa i-asethi ye-balance sheet ekuqaleni konyaka kwaye ekupheleni. Idata efunyenweyo iya kulingana neyonke imatyala. Yile ndlela indlela imali ebhalisiweyo iboniswa ngayo - oku yixabiso layo lilonke. Yaye ukulingana kweziphumo kuya kubaluleka. Ngale ndlela, iingxelo zihlolwe ukuchonga amaphutha angafunekiyo. Ngoko ke, yonke imisebenzi yezoshishino eqhutywa yoshishini inefuthe ngqo kwi-balance sheet sheet. Ziyakwazi ukukhokelela kokubili ukwanda kwexabiso lemfanelo kunye nempahla. Kwiimeko ezinqabileyo, utshintsho kumanqaku lwenzeka kanyekanye. Ngoko ke, xa kukho umbuzo wokunyuka kwemali yemali, kubalulekile ukwenza oku kulandelayo:

1. Iimvelelo - zinegalelo ekutshintsheni kwixabiso lempahla;

2. Ukutshintshwa kwegama elikhethekileyo ngenjongo ngenxa yeenguqu kwiimali zetyala;

3. Utyalo-mali, ngenxa yokuba iziphumo eziqhelekileyo ziguquka - zandisa zombini kwi-asethi nakwi-passive;

4. Ukurhoxiswa - ngenxa yokutshintsha kwindlela ekunciphiseni ngayo yonke imithwalo yemfanelo kunye nexabiso lempahla.

Kwimisebenzi enikeziweyo esetyenziswe kwishishini, kuyimfuneko ukuyiqwalasela, ukuba i-passive and active of balance is a result will consist of sum sum of all articles representing them and each of them has a own code reflected in the reporting report. Xa ugqiba amanqaku, unokukhetha indlela engcono yokusombulula ingxaki ukwandisa imali yemali.