Ixabiso ethwele-asethi - ke intsalela ka 1600. Lo mgca sheet balance

-Asethi lenkampani, hayi kanye mandithi, indleko yazo kuhlanganisiwe izibonelelo eziyimfuneko, ukuqinisekisa inkqubo yemveliso yeemveliso ezintsha, ukukwazi ukwandisa iimarike kunye maxesha kwezibonelelo ezikhoyo, ukufumana amaqela amatsha kunye nabathengi, oko kukuthi icala yobomi yenkampani-mali kunye noshishino. Funda okungakumbi ngale salathisi kwezoqoqosho, ixabiso layo ncwadi kunye nendima ukuphila nkampani kuya kunceda ncwadi langoku.

impahla fixed

Yonke impahla wombutho yahlulwe non-current nee-asethi zangoku. Owayesakuba ziquka akazibandakanyi izakhiwo zemveliso, kodwa ukuqinisekisa ukuba indalo le imveliso okanye iinkonzo. Zezi:

• ii-asethi ezisisigxina - izityalo, izakhiwo, amaziko, okt indawo emalitshintshwe apha naphaya imveliso, kwakunye nezixhobo, oomatshini, izityalo kunye oomatshini ukuqinisekisa ukuba inkqubo ngokwayo; ..

• asethi ezingaphathekiyo, okt. E. Le propati, apho kungekho uhlobo lokwenene-izinto eziphathekayo, kodwa phakamisa ngokubonakalayo umfanekiso yenkampani kwaye udale kuyo igama ibe yimpumelelo (oku kuquka iinkqubo yangoku ikhompyutha, iilayisenisi, brand, iimpawu, kunye ngaphezulu).

Zonke ezi mpahla zibekwe ngolandelelwano lwe-kwicandelo 1 loMthetho lomncono kunye nexabiso elichazwa ziyachazwa kumgca 1100. Qaphela ukuba OS nee-asethi ezingaphathekiyo kwiphepha lomncono zisoloko kuthathelwa ingqalelo ixabiso lentsalela (oko kukuthi, i-original, thabatha isixa wamaxabiso). iintlawulo lokuyimfihlo ibhalwe kwiirekhodi zemali wenkampani, kwaye esikalini le mali ayikwazi kubonwa.

asethi zangoku

Olu didi asethi kuthetha ngqo kwinkqubo yemveliso imele:

• esitokisini, izixhobo kunye nezinto raw apho iimveliso ezithengiswayo;

• kwemali (kwi-akhawunti kunye nemali) kunye cash equivalents;

• akhawunti ezifunyanwayo, okt. E. Buyers kunye abathengi amatyala athathwa ngaphandle kodwa hayi kodwa zingekahlawulwa impahla okanye iintlawulo yenkampani njengoko intlawulo yokuqala ukwenzela ukuba kuthengwe iimpahla okanye iinkonzo.

La maqela abumba ipropati balance icandelo umgca wesibini abahlala 1200 - ". Asethi zangoku"

accounting amafa

Ixabiso elipheleleyo lempahla kula macandelo zenza intsalela yexabiso - icala lasekhohlo, kwaye ubonise phambi kwempahla kule nkampani. Thatha ingqalelo iindleko kuyimfuneko kuba nani ingundoqo obandakanyeka ezahlukeneyo ezininzi izibalo yohlalutyo. Le nkampani propati okongezeleke kwiphepha lomncono, ezahlulwe njongo:

▪ icandelo lokuqala (iphepha 1100.) - asethi ezisisigxina;

▪ yesibini (p 1200.) - Current.

Xa kudityaniswa ezi imigca kudala i xabiso le -asethi. Lo mgca balance 1600, kwaye ibalwa le ndlela ilandelayo:

P. 1600 str.1100 = + p. 1200

Indlela ukuba ukuzalisa imali eseleyo

Accountant, izixa ethwele engqinelanayo balances kwiingxelo yokusebenza,-asethi ezingaphathekiyo, uluhlu, ezemali kunye ityala efunyenweyo, Wawuzalisa ekunene, okt. E. Icala esebenzayo esikalini. 1600 umgca ibhalansi ibonisa ixabiso lilonke ixabiso yonke impahla ekhoyo kwi nkampani kwi ngomhla wokunika ingxelo ethile.

Qaphela ukuba kwicala lasekunene kwiphepha lomncono umthombo kwezi asethi - mali, oovimba, ingeniso, mboleko kunye ukuboleka. Amanani ukulungelelanisa ilungelo kunye namacala ekhohlo sisoloko ayafana, ekubeni isixa-asethi ukuze ayahlukanga kwimithombo zabo.

Apho kusetyenziswa isibonisi

Ngenxa abantu emhlabeni ifomu eseleyo ezilinganisweni ixabiso zonke iintlobo impahla kulula kakhulu ukubala isongiwe umgca-maxabiso. Le ixabiso incwadi asethi. Apho ukubona eli xabiso, ukuba sele uyaziwa. P 1600 ibonisa ubukho nepropati ngosuku oluthile.

Osoqoqosho axhomekeke kule salathisi ukujonga izinto ezahlukeneyo, umzekelo, ukubala inzuzo okanye asset bokufakelwa kwabasebenzi.

Imbopheleleko yokubala ixabiso-asethi kwi-balance emiselwe ngumthetho imicimbi ngokubanzi ngokuthengiswa kweempahla. Ukuze ubone ubungakanani kwimali ekhoyo yingisela (loku umgca balance 1600) nezithelekiswa ixabiso athengisa phantsi isivumelwano. Kwakuwo lo propati kuthengiswa kumyinge we-25% ye-asethi zizonke kwiphepha lomncono inika iwonga enkulu izivumelwano, nto leyo ithetha ukuba iimvumelwano ezinjalo kufuneka luvunywe Intlanganiso Shareholder '. Ukongeza, abasebenzisi zeengxelo zemali, ezifana-inshorensi, abatyali okanye abanini-zabelo, ilungelo lokucela naluphi na ulwazi kunye nolungiselelo lwalo - imbopheleleko nkampani. Kungenxa ezi njongo kuye uxwebhu okhethekileyo - isiqinisekiso yexabiso incwadi asethi, nto leyo igcwele ngokusekelwe le formula calculation.

Umzekelo yokubala

Kwiphepha lomncono amaxabiso nezikhombisi zixeliweyo ekuqaleni kwexesha lokunika ingxelo kunye nesiphelo. Ngokwesiseko eseleyo ukuchaza ixabiso le-asethi (lamawaka. Thambisani.) Yaye uhlaziye iimfuno zazo zonyaka.

Ukusuka sele ebekwe phantsi kwiphepha lomncono zefomula lulandelayo:

• Amanqaku ewonke ulutya 1100, idibanisa kunye kwizikhundla ebonisa ubukho asethi ezisisigxina (p. 1150) kunye asethi ezingaphathekiyo (p. 1110), ekuqaleni konyaka yaba 568.054 engange. (54 + 568 000), yaye ekupheleni konyaka - 653 042 engange. (42 + 653 000);

• amanani emgceni ngo-1200 yaba ekuqaleni konyaka 6131 engange. (3 955 + 325 + 1 851) ekupheleni kwexesha - 8888 engange. (5 452 + 451 + 2 985);

• Iziphumo amacandelo 1 no-2 ngolandelelwano ngenxa yentsalela asethi, okt. E. To 31,12. 2015, ixabiso ethwele le-asethi (intsalela le layini 1600) eyayifikelela kwi-661 930 engange. (+ 653 042 8888), kunye ekupheleni kuka-2014 ukuba 574.185 engange., T. E. + 658 054 6131.

iziphetho umhlaziyi

Xa kuthelekiswa amanani elililo ngezoqoqosho unikwa ithuba lokuba ngokutsha ubume asethi, funda utyekelo ukwandisa okanye ukunciphisa ukufumaneka yonke impahla kunye namacandelo ayo ukuhlola imeko kanye kunye nempahla zenkampani ngomhla othile.

Ngoko ke, ngokutsho balance sheet yezoqoqosho thaca babala ukutshintsha ixabiso komkrozo ngamnye, ukuthelekisa amanani ekuqaleni nasekupheleni konyaka. Kulo mzekelo, ukubaluleka:

• asethi ezingaphathekiyo lehle nge-12 amawaka Hlikihla..;

• OS ukwanda nge-85 000 engange.;

• Uluhlu landa ngo-1 497 bagcobe.;

• akhawunti ezifunyanwayo ukwanda nge-126 lamawaka Hlikihla..;

• Imali landa ngo 1134 engange.

Ngokwale kwedatha kungabonwa ngokwanda esinamandla kakhulu ixabiso lepropati ngo-2015: ukwandiswa kwenkqubo yokusebenza ibonisa yayikukufumana ukuhla asethi esisigxina yaba sisiphumo ubhale-zibekho-asethi ezingaphathekiyo unciphiso kwicandelo 1 loMthetho xabiso lempahla - ixabiso incwadi net.

Ngokuba onke amaqela zokuqhuba iye yanda amaxabiso non-interlaced, ebonisa ukuba ukwandiswa kwemveliso kunye nokwanda okuphawulekayo kumsebenzi kwiintengiso, kunye nokufumaneka esitokisini linyuke nge-37,9%, kunye nemali - 61%. Oku kuthetha ukuba ukukhula yokuthengisa outstripping nokukhula inventri. Ngenxa yoko, le nkampani ebanjwe nkqubo nobuchule ukufumana iimarike kunye ukwandisa yokuthengisa.

Uhlalutyo akhawunti ezifunyenweyo kwi-balance sheet

Ngokwahlukileyo achaze imo ezifunyanwayo. Ixabiso elililo zesi salathisi kunyuke nge-126 lamawaka. Thambisani., Isantya sokukhula ukuya ekuqaleni konyaka yaba kwi 38.7%. Noko ke, sinako ngokuzithemba ukuthetha malunga nokukhula ukuqina zesi salathisi. Ngenxa ukukhula esitokisini phantse efanayo izinga (37.9%), kunye nokwandisa icandelo basis of 61%, kunokwenzeka ukuba bagwebe uzinzo eli xabiso kunye akukho ukwenyuka kwetyala, kuba umlinganiselo-asethi zizonke abanetyala ityala wahlala ekuqaleni konyaka - 0, 06%:

325/574 185 * 100% = 0,056%, ekuqaleni konyaka,

451/661 930 * 100% = 0,068% ekupheleni konyaka.

A yokubala efanayo kuyimfuneko kuba akhawunti ezifunyanwayo, njengempahla, kodwa kukwaphambukisa imali evela kwimisebenzi yemveliso kwaye ifuna mandatory esweni Dynamics tshintsho, okt. E. I recovery kwangethuba kwamatyala. Kumzekelo wethu, ukungabikho ungeniselo lwayo ngokuchasene nentsukaphi ukunyuka ngokubanzi asethi - uphawu oluvumelanayo yempilo mali yombutho. Itotali incwadi ixabiso asethi (ulungelelwano umtya 1600) kunyukile kunyaka ukuya 87.745 engange., Okanye nge-15.3%.

Ekuphetheni

Ukuze uhlalutyo olubanzi kwezalathisi yezoqoqosho isebenzisa iqashiso okuza uqikelelo. Siya kweli nqaku baye bazama ukuxelela nje kuphela indlela yokugcwalisa ifomu ukulinganisela ukubala ubungakanani-asethi kulo, kodwa zama ukubona umfanekiso okuhlalutya amanani owomileyo interlaced amaxabiso ezi imilo zemali.