Yintoni kwiphepha lomncono? izinto balance sheet, isakhiwo sheet balance

Onke amashishini Ulobumba iingxelo zemali imisebenzi yayo. Esinye izinto ezibalulekileyo nqwelo yayo kwiphepha lomncono. balance sheet luphawulwa imeko yezimali kunye nempahla lweshishini ngomhla wokunika ingxelo. Makhe siqwalasele uxwebhu ngokweenkcukacha.

Amacandelo kwiphepha lomncono

candelo nqaku ibonisa intshukumo-asethi kunye imali kwi-akhawunti. entry Data lwenziwa kwi amaxwebhu ngokuvumelana nemigaqo yamazwe ngamazwe. izinto olugunyazisiweyo ke impahla kunye namatyala eseleyo. izinto balance sheet abonisa oko izixhobo ezisetyenziswa ngoku, yintoni uxanduva lwakhe. Olu xwebhu ibonakala kanye imali yombutho ngokwakhe. Zonke izibonelelo lweshishini, ukuze kunikwa mhlawumbi ngabanini eyinkunzi, okanye imali ebolekiweyo. balance sheet izinto ze-asethi kufuneka ibonise isixa esilingana imfuno isambuku umnini kunye abatyalwayo phantsi imali.

A indlela yokwakha

Kukho iindidi ezahlukeneyo eseleyo sheets. azifani, Bona kuxhomekeke umyalelo ukubhala, ukuqeshwa kunye neminye imiqathango. Ngokutsho indlela Ndiyila bodwa:

1. balance sheet balance Trial. izinto balance sheet ziimpawu sepropati kunye nemithombo nokubunjwa kwayo ngokwemigqaliselo imali ngosuku oluthile. Olu xwebhu lwenziwa ngokubala imali eseleyo (iintsalela) kwi-akhawunti.
2. sheet balance esijikelezayo. izinto balance sheet, ngaphandle iintsalela kunye nemithombo indawo mihla ekuqaleni kunye ekupheleni kwexesha ezibonisa ulwazi intshukumo yayo kwisithuba ngexesha elithile. Olu xwebhu ithathwa intermediate.

Frequency of

Ngokwale njengenqobo yokugweba zizakubalulwa:

1. Initial (entry) iphepha lomncono. izinto balance sheet akhiwa sikwinqanaba lokuqala lweshishini. Babonakalisa-asethi mbutho. Ngokuqhelekileyo, oko thaca ngokohlobo iminikelo. Inqaku amatyala lomncono libonisa imithombo impahla.
2. Uxwebhu lokugqibela. It ibonisa iziphumo imveliso kunye nemisebenzi zezimali zenkampani kangangexesha elithile.
3. Kwibalance sheet yonyaka. Kwakhona okokugqibela. Nakuba kunjalo, ngokungafaniyo kowangaphambili, ukuba senziwe nyaka wenzelwa le ngxelo kwaye lisebenza ileta ebhaliweyo echaza isizathu lokuvula akhawunti kwisithuba esitsha.
4. sheet balance ethutyana. It akheke ixesha elifutshane nyaka uphantsi kohlolo. Njengomgaqo, kubonakala njengendlela Lalifutshane isixhobo eqhelekileyo. Ngelo xesha, inkoliso nemigangatho engaphenduli ukusiwa kuba sheet ngokupheleleyo imali yethutyana.
5. Sikwahlengahlengise xwebhu. Oku kwenziwa xa kusonjululwa umba ingqalelo kwenkampani otshonileyo (yayiwa).
6. balance sheet impahla. Olu xwebhu generated ukubonisa kwepropati ukupheliswa lombutho imisebenzi yayo njengoko iqumrhu elisemthethweni.

ukulungela

Classification kwezi khrayitheriya zilandelayo:

1. imali eseleyo lokuqala. Libizwa ngokuba lwethutyana. Le intsalela abunjwe kwangaphambili ekupheleni kwexesha, kuthathelwa ingqalelo utshintsho akhawunti kulindeleke kwi ubume propati lweshishini.
2. Uxwebhu lokugqibela. Oku kwenziwa ekupheleni kwexesha elithile kwaye ibonisa iziphumo imveliso kunye nemisebenzi yezemali yenkampani.

I degree sokuhlangana

Ngokuxhomekeka kule njengenqobo yokugweba, ahluka:

1. Uxwebhu owodwa. Ibonisa ulwazi malunga nemisebenzi lweshishini.
2. Uxwebhu esidityanisiweyo. Okubhalwe izinto umncono kule meko wabumba neziphumo umsebenzi jikelele umzali kunye nakumagatya awo. Kule ngxelo azikhethe ithuba lokugqibela kuphela.
3. Ukwahlulwa balance sheet. Kuye kwasekwa ngokwahlula inkampani ibe amaqumrhu eziliqela zomthetho okanye ulwabiwo ipesenti ethile capital epheleleyo nokudalwa inkampani entsha. Ukwahlulwa balance sheet kufuneka anamalungiselelo kwi zoludwe zonke izibophelelo yequmrhu elisemthethweni ngokutsha.

nezinye iintlobo

Kuxhomekeka umthombo ayikhuphi ezilinganisweni:

1. Inventory. Bona sibhalwe ngokungqinelana iirekhodi inventri bepropati, ithetha intlawulo, izibophelelo.
2. Book. Bona wabumba ngokungqinelana ulwazi oluvela ezincwadini accounting ngaphandle kokwenza-inventri.

Ukuba uxwebhu nezihloko umqondo, ibizwa ngokuba intsalela ezinzulu, ukuba ndingekho, ngokulandelelana, intsalela umnatha. Kukho kwakhona Ulwahlulo ubunini yenkampani. Ngoko ke, kukho amaxwebhu wezimali kwemibutho karhulumente, abucala, uluntu, lwentsebenziswano, mixed kamasipala.

concepts key

Phambi kokuba kucingwe uyilo lwezinto kwiphepha lomncono, kuyimfuneko ukucacisa siseko jikelele xwebhu. Ingxelo siqulathe itafile endlela-mbini. Umqolo ngamnye ubonisa igama ingxelo into, ngaba ixabiso layo ngomhla kuxwebhu. Key izinto balance sheet zabiwa ngokungqinelana nemithetho ethile. Amatyala umholo zibangelwa ekunene. Asethi, ngokulandelelana, zibhalwe kwi ngasekhohlo. Ezincwadini zoqoqosho echaza ezi ndidi:

1. Ukuzibophelela. Bamele lonke elo tyala, ekhoyo ngomhla lomncono. It senziwa ngokunxulumene kwinkampani lwemisebenzi yayo, amatyotyombe apho kusenokubangela nemali.
2. Asethi - impahla. Ulawulo phezu nkampani efunyenwe ngokunxulumene izivumelwano ZEMBALI. Ezi mali angasindisa ngengeniso yenkampani elizayo.
3. Capital. It inikwa ngohlobo utyalo-mali kunye nengeniso zabamnini, aqokelelwe lonke ixesha yomsebenzi nkampani leyo.

bokuqonda

Njengoko umthetho, uxwebhu ezenziwe ngomhla lomncono (ekupheleni kwenyanga, unyaka, ikota). Kodwa ke kufuneka kuqondwe ukuba ngokubhekiselele kwindlela, ukulungelelana, esebenza njenge gabalala kwengcaciso ngexabiso kwiinkampani ipropati, ukuze kwakheke zibe naliphi na inani ixesha yaye ngokufuthi njengoko ebona kufanelekile. Kunokuba nkqu ekupheleni lwesivumelwano ngalinye ishishini. Kuyimfuneko kwakhona ukuqwalasela ukuba umgaqo ulondolozo lisebenza ukuyilwa kweengxelo. Oku kuthetha ukuba aphume 'indawo' ukuze babe nalo naliphi na iphepha. ukulinganisa izibonisi sheet - sisiphumo iintshukumo ezithile lombutho. Synchronously ngeendlela kwenye icala theyibhule ibonakalisa imithombo kwazo kwesinye. Isiphumo kwempahla isoloko ngokubangelwa njengetyala. Ngokufuthi, inxalenye imali ihlawulwe isifundo, hayi umnini. Kulo mzekelo, i equation uba:

Ii-asethi = amatyala + equity.

Umdibaniso wamacala amabini livela kuso, njengoko zichaza ezinye izinto kwiikona ezahlukeneyo. Isiphumo sokugqibela ubizwa ngokuba "lwemali" okanye "inani 'le xwebhu.

isakhiwo

Impahla ziquka zonke iintlobo kwemali:

1. Izixhobo.
2. Building.
3. Izinto ne-inventri.
4. Transport.
5. Customer kufunyanwa.
6. Imali p / s njalo njalo.

Izibophelelo kwakheka wezeMali ukuba inkampani kufuneka ukuhlawulela credits, iinkonzo, iimpahla kunye nezinye izinto. Izixa Imbopheleleko ngokulinganayo ntsika zimbini etafileni akuxhomekekanga kwinani zoshishino ezigqityiweyo. Umgaqo kabini-entry isebenza njenge-sikhokelo yokuthobela imimiselo. Ukwenza vangama ka ulwazi malunga nokusebenza kwi akhawunti ubuncinane ezimbini. Njengomgaqo, impahla kunye namatyala yahlulwe ngoku ixesha elide. Ukuziqhelisa ngamazwe, zibalwa yi isidanga amatyala azo.

izinto balance sheet: yombhalo

Iziphumo kwakheka xa ukwinkqubo umthamo omkhulu yemicimbi. Ngokwemo, baya kuhlanganiswa ngokwamaqela ezithile, ngokuxhomekeke iimpawu zazo nesimilo. Ngokwahlukeneyo thaca izinto ezibalulekileyo kwiphepha lomncono. Kokuhlaziya ulwazi non-kubalulekile ikhutshwa phandle ngokubanzi. ukulungiselela Efanelekileyo uxwebhu lwengxelo kuquka:

1. kudweliswe Efanelekileyo iinkqubo ngokuhambelana nendalo zabo.
2. Zalisa abasingethe iziphumo kunye namashishini yokusebenza.
3. imisebenzi efanele reflection. Ukususela indlela ziboniswa, kufuneka ziqondwe kuphela imeko nezimali kwinkampani, kodwa ukubona isiphumo.

Key izinto sheet balance zimi ngolu hlobo lulandelayo:

1. OS.
2. impahla Investment.
3. asethi zemali.
4. Waziqinisa.
5. zezinto ezinokuthengiswa.
6. Investment.
7. Urhwebo kunye nezinye iingxelo ukufunyanwa / ukuhlawulwa.
8. Ii-asethi namatyala ziyathengiswa.
9. Imali namaxabiso ezinto ngokwemali.
10. Ii-asethi namatyala irhafu (nekude current).
11. Namafa kunye nokulingana, izinto amancinane.
12. izibophelelo zemali kunye nokusebenza.
13. IA.

Kucacisiwe kuluhlu kwiSiqendu 1 lomncono libonisa izinto zenkampani ezisisigxina. Ezi ziquka zonke izinto ukuba inkampani isebenzisa kwimveliso yayo ngqo okanye ezinye amakhaya. umsebenzi. amanqaku ezongezelelweyo ziyafumaneka kwiphepha lomncono xa oko kuyimfuneko ukuba kuyinyani kwaye olupheleleyo imeko yemali yenkampani. Ukuze kulungiswe le mba, uphononongo olwenziwe uthotho lwe data. Ngokukodwa, uvavanyo lwezinto umncono kwi:

1. imali yokuhlawula amatyala.
2. asethi Content.
3. Imisebenzi ngaphakathi mali lweshishini.
4. Size, umxholo, isikhathi nezibophelelo.

ukufunda iinkcukacha Iimpawu

izinto balance sheet lokuvandlakanya kwenziwa ngeendlela ezahlukeneyo:

1. Ngqo kwi xwebhu. Ukubunjwa amanqaku abekho phantsi ukutshintsha.
2. uphononongo lokuthelekisa analytics incitshisiwe ngokusebenzisa udibaniso kwezinye izinto zesakhiwo efanayo.
3. uxwebhu Study olungisiweyo malunga emali. Emva koko, lo udibaniso lwezinto kwi wamacandelo afanelekileyo analytical.

Indlela yokuqala ithathwa kunokuba ixesha elide yaye azibi. Kulo mzekelo, uvavanyo lwezinto lomncono ibandakanya ukubalwa isiphumo elimisiweyo. Kule nkalo, akusoloko kusenzeka ukuba ukhanyise iintsingiselo eziphambili zobume bemali yenkampani. imali eseleyo kohlaziyo lushwankathela aze alungise ubalo eqhele ukwenziwa xa ufunda uxwebhu. Le ndlela iquka inani elikhulu kweziphumo. Bachaza manani kunye neentshukumo imali yenkampani. Enyanisweni, lo imali ubandakanya zombini izalathisi nkqo kunye nkqo.

The main izigaba

Yaba amanyathelo 6 Uhlalutyo eseleyo. Ezi ziquka izifundo:

1. Dynamics kunye nesakhiwo.
2. uzinzo lwemali ye nkampani.
3. Balance sheet amatyala, yokuhlawula amatyala yenkampani.
4. imali karhulumente.
5. umsebenzi Business.
6. Imeko yezimali yenkampani.

Uphando ngesakhiwo okuhambisa

Enye yezinto ezingundoqo uhlalutyo isebenza ukufunda iziphumo tye kunye nkqo. Njengenxalenye yale nkqubo bafunda zabafaki lwesakhiwo kwaye inani amaqela athile ezinto. Uhlalutyo ethe nkqo nethe tyaba ezihlobeneyo. Ukuziqhelisa, njengoko umthetho, ibe itafile okhethekileyo. Phezu kwabo zihlalutywe isakhiwo ingxelo wonke, kunye nemiba amanani ayo ngamnye. ukufunda nkqo kubandakanya ukusetyenziswa kwale mali isihlobo. Ibonisa inani yenqaku eyahlukileyo lilonke kwiphepha lomncono. Amaxabiso series ixesha bakhonza njengento enyanzelekileyo. Bangakwazi enokusetyenziswa ukujonga aqikelele iindlela ezithile utshintsho noshowo kunye nemithombo ukutyabeka. Ngenxa yoko, kukho utshintsho kumaxabiso isalamane. Oku kwenza kube lula ukwenza uhlalutyo lokuthelekisa iinkampani ngokwendlela iimpawu zazo kushishino kunye nezinye iimpawu. Amaxabiso Tye akhiwa ukubala iziphumo mali utshintsho ingundoqo kunye neenombolo ehlobene yokunciphisa lwabo / ukwanda.

uzinzo lwemali

Imifanekiso yakhe ingundoqo zigqitywa phambi:

1. capital Own real. It kubonakaliswe njengokuhla asethi.
2. asethi zangoku kunye capital real ukusebenza.

Amanani ahlobene zimele okuza uxhathiso.

Kwamatyala kunye solvency

asethi zangoku kufuneka ukuba ibe yinkampani kangangoko ezinokuba ngokwaneleyo ukuhlangabezana nezibophelelo kwixesha elifutshane. Kule meko sithetha lomncono amatyala. Oku lisebenza njengesiseko yokuhlawula amatyala yenkampani. uvavanyo amatyala kunokwenziwa ngeendlela ezininzi, kuquka ukubala izinto ezisisiseko kunye okuza yayo.

izimali zoMbuso

Ngohlalutyo yohlenga, kuyimfuneko ukufunda ukwakhiwa, ukusebenza, isakheko elijikeleza kwaye non-ajikelezayo asethi. Kulo msebenzi, amaxabiso ezizodwa ezisetyenziswayo. Ezi ziquka, ingakumbi, aquka amanani ingeniso kunye nenzuzo.

Ubunzulu yokwenza ushishino

uvavanyo yayo wenziwe:

1. Ngu isidanga ngempumelelo lwezibonelelo (iimfuno kunye nomgangatho wentsebenzo eyinkunzi, inzuzo, imveliso njalo njalo.). Eyona neenqobo ezibaluleke kakhulu ziquka imali eyinkunzi kunye nempahla.
2. Ngokwengcaciso, isantya sokwehla okanye yokukhula yenzuzo, turnover njalo njalo.
3. Iimpawu ezizodwa msebenzi ishishini. Ezi ziquka, umzekelo, kuquka ukuzinza izinga lokukhula, umsebenzi utyalo-mali, ukukwazi self-mali.

imali Uxilongo eyenziwa yokubala ngawona ezahlukeneyo, uhlalutyo discriminant. Oku kunokwenziwa, umzekelo, Altman usebenzisa imizekelo zemathematika imifuziselo ezoqoqosho / ezahlukeneyo okanye iifomyula.

isiphelo

Ifom RF of balance kunye nemithetho yamalungiselelo yayo amaqumrhu asemthethweni (ngaphandle mali kunye iinkampani) zilawulwa yi PBU 4/99. Inkqubo ukuze kwakhiwe uxwebhu zeebhanki ezilawulwa yi yiMimiselo Central Bank. Ii-asethi namatyala ukuba ziboniswe kwicandelo ngokuxhomekeke kwixesha imithi (ukukhula) kwi onemi- kunye elifutshane. Nangona ingxelo amatyala (ukuba iibhanki), akukho lohlelo olunjalo. Amatyala asethi zibonakaliswa elifutshane xa ixesha labo ukuqola (unyango), lingagqithi kodwa kwiinyanga ezili-12. emva komhla lomncono okanye ngethuba lomjikelo yokusebenza, ukuba ngaphezu konyaka. Zonke ezinye amaxabiso ziboniswa njengoko ixesha elide. Ukuboniswa loxwebhu kulawulwa IAS-1 nemigangatho yamazwe ngamazwe. Iimfuno ikhululekile kwaye linokusetyenziswa kumashishini ezahlukeneyo, nokuba ubungakanani kunye umsebenzi ethile. Ebonakalisa ulwazi yangoku malunga nale ndawo, ilawulwa kwequmrhu ngokohlobo lomncono limi njengenye yeendlela basic accounting. Uxwebhu alubonisi nokungena kwemali kunye nento le imisebenzi ethile. Oku kubonisa isimo iimali lweshishini kangangexesha elithile. Eli eseleyo kukuba iindleko inkcazelo kwempahla ngomhla othile zihlelwe ngendlela ekhethekileyo, ngaloo ndlela eyenza kube lula ukuhlalutya ukuqikelela imeko kwixesha elizayo.