Indlela ukwenza uqikelelo balance sheet?

Ukongeza kwiphepha lomncono, kwakunye ingxelo ngeziphumo Ukubolekisa eyinkunzi, iingxelo zemali kwishishini ukuze kwakheke inani elikhulu eminye imithombo yedatha kwi imeko kuphuhliso loqoqosho nkampani. Abo ziquka imali eseleyo uqikelelo lwequmrhu. Yintoni Okukodwa yayo yenziwe njani na, siya kujonga kamva kweli nqaku.

Kakuhle eli eseleyo sase-

Yintoni na imali eseleyo nkampani yorhwebo sase-? Olu xwebhu yenzelwe ukubonisa imeko yemali lombutho ngomhla othile, ngokwemiqathango yokuba impahla yakhe, amatyala kunye nokulingana.

Ekwenzeni imali eseleyo uqikelelo ngokuqhelekileyo kungenxa imfuneko izicwangciso utyalo-mali kwishishini, ukuchonga iimfuno nkampani ngemali ngohlobo izimali Abaseki, mboleko kunye notyalo. Ukongeza, eli xwebhu kuzotywa ngesicelo zabamnini, abaphathi okanye amaqabane bale nkampani ukuze ukufumanisa amathuba ophuhliso zoshishino.

Ulingano olufanelekileyo kwiimeko ezininzi yinxalenye yesicwangciso soshishino yenkampani. Kulo mzekelo, iyakwazi ukwenza umsebenzi umxelele kwaye ukubhalwa phakathi yokuhlala mali yengeniso kunye inzuzo kule nkampani. Ukulungiswa eseleyo uqikelelo idla landulelwa ukuyilwa kwesicwangciso ngengeniso kunye nelahleko benkampani. Uxwebhu ehambelana lidla kwakheka isekelwe phezu kwabo okanye ngokusebenzisa data ezithi zibhalwe kuyo.

balance empahla unakho zibonisa imeko yemali inkampani xa bebonke, okanye naliphi na uqhekeko. Kwezinye iimeko, ngexesha lasungulwa zithathelwa Iimpawu akhawunti abakwaziyo ukunika menedezhmentu ngqina ithuba ukuvavanya inqanaba lokwaneliseka lwabathengi kunye ngamahlakani imisebenzi yayo njengomba kwemfuno iimveliso okanye iinkonzo ezinikwe.

Kwezinye iimeko, intsalela uqikelelo zingahlonyelelwa yi ingxelo eyodwa, equka noqikelelo ngengeniso kunye nelahleko benkampani. Forma balance sheet kunye nengxelo yangaphambili, kwiimeko ezininzi, zenziwe ngexesha elinye, ezifana iirekhodi zemali ehambelana nendawo oya kuyo.

Kuyaphawuleka ukuba umthombo sifundo ungaboniswa ngeendlela eziliqela. Ukwakhiwa eseleyo uqikelelo mazenziwe ngokwemigaqo ezahlukeneyo. Cinga yeyona ixhaphakileyo uxwebhu ntlobo ngawo.

Types of kulinganisa sase-

Mhlawumbi uhlobo ithandwayo eseleyo uqikelelo - eseleyo. Yintoni Okukodwa wayo? Kubume bayo, ukuba uyakwazi ukukhawulelana lomncono zoqobo, owenziwe ngokungqinelana iingcebiso kwabasemagunyeni zokusuphavayiza zemali. Umsebenzi ophambili we neengcali abanobuchule lweshishini ekubunjweni loxwebhu - ukubonakalisa ngokuchanekileyo uqikelelo -asethi namatyala.

Kulo mzekelo, ukubalwa eseleyo uqikelelo ziya kusekelwa iziphumo, njengoko kubonisiwe intsalela, ukuba ikho ngexesha koqulunqo ekuqaleni koxwebhu. Ukuba inkampani nje kuvulwa, kwaye ayakhekanga accounting njengomthombo efanelekileyo ukuze kusetyenziswe iindlela ngalo asethi namatyala ziya kutsalwa ngokusekelwe kushishino ngokuqhelekileyo okanye iqela lwamashishini kwemithetho, kwakunye izibalo ziingcali kunye nabacebisi.

Uhlobo elandelayo uqikelelo balance sheet - uxwebhu nesibonakalisa ingeniso kunye nenkcitho-mali imali yenkampani. Umzekelo, uxwebhu inokuquka imiqondiso:

• Iirisithi imali ngenxa yokuhlawula yomthengi kunye isivumelwano iimpahla okanye iinkonzo;
• ingeniso evela phezu intengiso asethi ezisisigxina;
• Ekugalelekeni kwakho kwabo vimba intlawulo irente amahlakani ezinikwe kwipropati;
• Inzala evela kutyalo-mali;
• yi ngomahluko izinga lotshintshiselwano, ebandakanya ukuyilwa kwengeniso olongezelelweyo nkampani.

Kwakhona balance sheet forma olufanelekileyo kuvumela ukuba banxulumane izinto ezithile yengeniso kunye iinkcitho. Umzekelo, ukuba ixabiso elithelekelelwayo iinzuzo evela kwintengiso yempahla ezisigxina ixabise, masithi, 1 yezigidi. Engange, oko kunxibelelana amafa-mali izinto ezingahambiyo, ekubeni ixabiso lwedata yemali ikuvumela ukuba ukusombulula iingxaki ezininzi ezinxulumene ekuphuculeni izibonelelo inkampani.

Iindlela liqikelele balance isicelo ukuze zenze isakhiwo yayo ngokunxulumene njengequmrhu kwezoshishino imodeli, inokuba nomahluko. Ngenxa yoko, iingcali bolu inkampani kwizidingo kulwamkelo uqikelelo lwengeniso kunye neendleko ngqo nokuthengiswa kwemveliso ukuba umthombo ahambelanayo yengundoqo, ngokwembono ukuyilwa kwengeniso yenkampani. balance sheet, mayenziwe isakhiwo elinikiweyo inokuquka neziphawuli zihlelwa kwezo ezinxulumene emtshatweni okanye imali, ukuba oko kuyimfuneko ukuze kuphuculwe umgangatho nolwemozulu kweempawo zezoqoqosho.

Iba balance sheet uqikelelo uyakwazi kugxininisa umahluko phakathi kwemali, wabumba inzuzo kunye nezo ziyenziwa ngenxa lotyalo-mali nabanini bamashishini, amaqabane, amatyala. Olu xwebhu kuquka data iindleko, leyo bahambelana imiqulu yengeniso okanye utyalo zophuculo ngenxa.

Oku ingakhangeleka ngolu hlobo okanye ukulingana sezulu? Umzekelo i isakhiwo olufanelekileyo uxwebhu, sizinikela kuwe kweli nqaku.

Lo mthombo ngokwemiqathango umxholo lisondele kakhulu ukuya kwiphepha lomncono. Inikeza asethi, amatyala, kwakunye nezo leyo bahambelana kubo.

Qaphela ukuba umzekelo eseleyo eliqikelelweyo lweshishini siye sahlolisisa isakhiwo ingasetyenziswa kushishino kunye kwiinkampani ezinikezela ngeenkonzo.

Ibhalansi sezulu SOEs

Inkqubo ukuze kwakhiwe uzinzo afanelekileyo kumiselwa ngumthetho, ukuba Ingabinani ke ishishini likarhulumente okanye kamasipala. Kwezinye iimeko, ukulungiselela yakhe isiphathamandla esinegunya waseburhulumenteni ujongene noxanduva. Umzekelo, kwi kwezolimo ukuba ezinxulumene Emanyeneyo Energy System of Russia, intsalela uqikelelo kulapho evumela umthetho Federal Service yoLuhlu. Le misebenzi iphambili FCS kwi ukuyilwa kolu xwebhu kungaba:

• ngokubonelela abathengi umbane kunye nemali efunekayo le ncwadi;
• ukuncitshiswa iindleko ezinxulumene nemveliso kunye nonikezelo lwamandla;
• ukuqinisekisa ukuzinza lobonelelo lombane emarikeni.

Noba nezikali kwangaphambili ukusekwa FCS, ingasetyenziswa eqhubekayo:

• imibutho ngokusayina izivumelwano zobonelelo ewonke umbane;
• kumiselwa olulinganayo lwangaphakathi ezahlukeneyo izifundo RF;
• ngokusayina izivumelwano zobonelelo igunya ngumbane abathenga.

Emva kokuhlolisisa le nkcukacha eseleyo eliqikelelweyo lobonelelo lombane kulo ndawo, emva inkqubo ngokutsha ukuzoba up uxwebhu olufanelekileyo mveliso zabucala. Iza kuba luncedo ukuba sihlolisise ezinye bokuqonda ngokufanayo le nkqubo.

Formation eseleyo uqikelelo: i bokuqonda

sheet balance wezulu ngu-2 iintlobo ezisisiseko - okuqaliswa kunye yangoku. Icandelo lokuqala kwimeko inkampani iye nje ukuvulwa oku. Okwesibini - Ukuba sele zisebenza kangangeminyaka ixesha elithile, kunye nezalathisi zayo zoqoqosho ziboniswe kwiphepha lomncono.

Kwimeko yokuqala, uxwebhu kungenzeka ukuba ibe ngaphantsi ngokuchanileyo ibonisa amathuba oshishino, kodwa ukuhlanganiswa lwayo singanqweneleka, ngenxa imfuneko yokucacisa iimfuno nkampani xa ngezimali okanye ukwenzela ukufumanisa isakhono capitalisation yenkampani.

Kuba isabelo eseleyo uqikelelo kuyimfuneko ukuba ukufikelela amaxwebhu afana:

• yokuthengisa sase-;
• izicwangciso ukuthengisa iimveliso okanye iinkonzo;
• plan inzuzo okanye ilahleko;
• Isicwangciso mali flow.

Indlela yokwenza imali eseleyo nengqikelelo yokuba ngcono zibonisa imeko yemali lweshishini?

Owona umbandela isisombululo ngempumelelo le ngxaki - zokwanda kwangethuba isixa ayenyuka nangokubonakalayo kolwazi malunga nemisebenzi yoshishino yenkampani. It okunokuqulathwa ku amaxwebhu, iirejista kunye neminye imithombo of accounting.

Kunqweneleka kakhulu ukuba asiwe ezantsi kwaye ulwazi kubonakala ngazo rhoqo. Oku kuya kuvumela umkhondo indlela ukutshintsha izikhombisi ezithile kwezoqoqosho ngokuhamba kwexesha. Nevuthisayo, enyanisweni, igqiba indlela baya uqikelelo balance sheet ngokwemiqathango lokubonisa apho ke ubukhulu ekutyholwa inzuzo, ingeniso, kwakunye unxulumano kunokwenzeka phakathi asethi namatyala nkampani.

Inkqubo ekwenzeni ibhalansi sase-

Makhe sifunde kuyo, ngokwendlela indlela algorithm nga lisekwa uxwebhu ekuthethwa. Umzobo up yohlenga uqikelelo, ukuba ulandela inkqubo eqhelekileyo lubandakanya:

1. Uhlalutyo Iimpawu ngoku zemali kwimisebenzi zoshishino zenkampani.
2. Ukuphandwa iziphumo zemali lamathuba ezahlukeneyo, kwakunye ukuchonga iinkalo ukuze ebachaphazelayo.
3. Ukumiselwa utshintsho asethi, amatyala yenkampani, ingeniso kunye nenkcitho, ngokuhambelana ngamaxesha ahlukeneyo ingxelo.
4. Formation ngeethagethi kunye namaxwebhu koko ubhaliso lwabo.

Amacandelo esele sase-

Ngoku makhe siqwalasele ukuba amanye amacandelo ukuze ziqukwe uzinzo olufanelekileyo. Enye engundoqo ixabiso umnatha. Kwezinye iimeko, likwancedisa mnqophiso, kodwa ixabiso layo kubonakaliswe kumaxwebhu okuqala, kaninzi ayitshintshi (ukuba liyangqinelana ukuba ubuncinane ekhuselwe ngumthetho). Eyona into sokutshintshwa yenkampani Inhloko - ukwanda okanye ukuncitshiswa ngamandla ukuya ingeniso lwamashishini, kwakunye nemiba olwahlula imeko kwi inxalenye yoshishino iindleko.

balance sheet forma siya kwenziwa ekupheleni konyaka lwengxelo kwaye ibonisa yenkampani capital neyakhe ephathelene:

• asethi namatyala;
• kwemali, imali ngumnini okanye namanye amaqela anomdla kwiingxoxo;
• evela umholo zigciniwe.

Njengoko ngokunjalo accounting, umzekelo, intsalela lentelekelelo kwiimeko ezininzi zibandakanya ii-asethi, imali leyo iya kulingana ne-liabilities. Kakade ke, la manani kufuneka ube nengqiqo. Ukhetho best - ukusebenzisa njengomthombo wenkcazelo data, njengoko kubonisiwe kuxwebhu lomncono, ukuba kunokwenzeka.

Ngamaxwebhu eseleyo sase-

Umsebenzi ebalulekileyo - hayi nje ukuchaza izingqinisiso eseleyo uqikelelo, kodwa wazibhala kuxwebhu eyahlukileyo. Umthetho ayiboneleli ifomu yayo jikelele, ukuba acinge ukuyilwa umthombo ahambelanayo yi-arhente karhulumente. Ngoko ke, iinkampani benze iifom zabo uzinzo olufanelekileyo. njani zikhangeleka njani?

Siye sahlolisisa iintlobo ezininzi eziqhelekileyo esikalini eliqikelelweyo. Makhe sifunde liqondo apho isakhiwo angamelwa, mhlawumbi yeyona ezahlukahlukeneyo - eseleyo.

Formation eseleyo eqikelelwayo iintlobo kwengxelo

Ukuba kulindeleke sheet balance accounting kwi iintlobo zawo kuyacetyiswa ukuze asethi namatyala iyanakanwa xwebhu zilungiselelwe kwehle weqondo amatyala yokuqala neyesibini yongxamiseko. Oku kwahlukile ukusuka kuxwebhu phantsi ingqalelo kwiphepha lomncono, oluthi luqokelelane ukuqala umgaqo esahlukileyo.

Ziziphi izinto ezithile zee-asethi namatyala nanzo zibhaliwe intsalela sase-? Le zangaphambili angamelwa:

• kwi-akhawunti inkampani;
• akhawunti efunyenweyo;
• inkampani stock;
• asethi zizonke ngoku inkampani okanye iimpahla zayo ngoku;
• ixabiso elipheleleyo lempahla;
• ixabiso-asethi ezingaphathekiyo;
• isixa-asethi yenkampani.

Ngenxa yoko, le liabilities inkampani zinganikezelwa:

• invoyisi ekhutshwe ngamahlakani;
• ezihlawulwayo - umz, iintlawulo zemivuzo, irhafu;
• isixa kwamatyala kwimali-mboleko elifutshane elide;
• imali iyonke zamatyala ngoku;
• ubukhulu mboleko ixesha elide;
• ubungakanani eyinkunzi share the;
• udibaniso kwimali egciniweyo;
• ubulungisa;
• imali iyonke zamatyala.

Siza kufunda ngakumbi ingasetyenziswa njani na izikhombisi, equka uqikelelo balance sheet, ukuba mayenziwe.

Ukusetyenziswa kwemali eseleyo eliqikelelweyo xa kusenziwa: i bokuqonda

Formation yoxwebhu ekuthethwa, likuvumela ukuba ukudala nokwandisa umbutho lwabiwo-mali, isicwangciso capital investment-asethi ezithile. Uzinzo olufanelekileyo ukugqiba isidanga se ukhuseleko yenkampani mali, kwakunye neemfuno zalo mali lwangaphandle.

Kulo mzekelo, inokuba nexabiso ucikizeko lwezi eyinkunzi zoshishino, kwaye intsalela uqikelelo - phakathi izixhobo enokusetyenziswa ngeenjongo yovavanyo. It zingenziwa kwi isakhiwo kangangoko ukuba ukuqwalaselwa umgangatho ulawulo-asethi zemali lenkampani kwimeko kwiinkalo ezithile zemisebenzi yezoqoqosho.

Azichazayo intsalela zingasetyenziswa inani elikhulu yezalathi zemali. Umzekelo, ukuba inkampani kufuneka abale indleko eziqikelelweyo iimpahla kwixesha lokunika ingxelo elinikiweyo, oko isebenze nje emva kokuba imali eseleyo eliqikelelweyo. UMZEKELO Bala Isalathisi ehambelana kungaba lolu hlobo lulandelayo.

Ukuba ekupheleni kuka-2015 ngeendleko ze-data kanye accounting yaba, umzekelo, 30% yengeniso, lo gama kugcinwe neendleko ezisisiseko 2016 iya kuhlala injalo. Kodwa xa iindleko yi-50% yeendleko ziza kunyuka nge-90% ngo-2016, yaye oko kuya kwaziwa ngokusekelwe lomncono, inani okuqikelelweyo kumbuzo, landa ngokulandelelana nge-45% yaye ngaloo ndlela , 43,5% inzuzo. Yena uya eqikelelweyo, kwaye ithathelwe ingqalelo xa kujongwa, umzekelo, ixabiso nokuthengiswa kwempahla.

Sebenzisa balance zombini nolawulo isixhobo

Kwenzeka ukuba le nkampani iye isixa esikhulu amatyala elifutshane elide, nto leyo ibe nzima ukwenza kulo mcimbi ukuba iimfuno yengeniso mali engonelanga kwaye lunomnyino.

Kodwa le meko ulawulo unako ukuthintela kwi amalungiselelo elichanekileyo esikalini uqikelelo, nto leyo iya kubonisa ingeniso ratio ezilindelekileyo afunyenwe kwi utyalo-mali lwexesha elifutshane, kwakunye nezibophelelo ezichaphazelekayo. elula kakhulu, le ndlela xa besakha iqhinga ekubaleni lerhafu yenkampani. Isibakala sokuba isinyanzelo ukuhlawula kubo kuvela ngalo mzuzu ingqalelo enye imali, nto leyo ukuze ungqamane iirisithi eyiyo. Ukwenzela ukuphepha imeko apho nkampani kufuneka ukwanelisa ngaxeshanye izibophelelo zakho ukuhlawula iirhafu, bababuyekezele ezinye izibophelelo yokungabikho kwemali eyinkunzi ezaneleyo, kufuneka ebhajethelwe lomncono, kuthathelwa ingqalelo nezihlandlo elivela kuzo izibophelelo efanelekileyo.

Abaphathi kumashishini ezininzi mihla ukusombulula iingxaki ezinzima - ukudala ukulingana ibiqikelelwe, leyo ukuvumela ukuba siphephe, ngaphezu kwabo bonke, intsilelo eyinkunzi. Loo meko kungenzeka ngisho kwi inzuzo lweshishini. Formation sesixhobo efanelekileyo kunye ngomlinganiselo eyimfuneko ngokobudala izinto yengeniso nenkcitho, kwakunye nangamathuba imbonakalo yabo - isibaluli ukusombulula le ngxaki. Kakade ke, ukuthobela yayo ifuna bezimali abanezakhono eziphezulu onoxanduva lokulungisa ingxelo lwangaphakathi kwinkampani.