Ibhalansi ye inkampani kanye oyiyo

Umqondo "ukulinganisela" ngolimi Russian - waboleka futhi lisuselwa "balance" isiFulentshi, ngokwezwi nezwi elisho ukuthi "izikali". Ngakho incazelo ibhalansi maqondana okuqukethwe kwezomnotho ulwazi generalized mayelana nesimo ngokuqondene nezimpahla kanye nezikweletu ibhizinisi noma inhlangano, kanye nedatha ku imithombo kumiswa yabo ngesikhathi esithile noma kunoma iyiphi inkathi ethile.

umthetho Axiomatic kwanoma iyiphi balance sheet iyona ukugqagqana phakathi ngokuqondene nezimpahla kanye nezikweletu izinkomba. Lokhu ipharamitha iyona umbandela esiyinhloko ngokunemba we-balance sheet. ibhalansi Bezakhiwe yakhiwa izihloko ngabanye, ezembula ukusebenza amagugu imethrikhi ka ngokuqondene nezimpahla kanye nezikweletu e amayunithi ecacisiwe. Lamagugu elichaza ukubaluleka impahla inkampani noma inhlangano, kanye zibonisa imithombo nesenzakalo yabo. Ibhalansi ye inkampani obhekene sokuhlanganiswa yayo izikhulu, njengoba umthetho - Accountants, okwenza idatha mayelana ukunyakaza kwezimali. Lezi okuqoshiwe zenziwa ngokuhambisana ngokuqinile esungulwe akhawunti ohlelweni.

Ngemva entry, zonke izihloko zihlelwe futhi amaqembu okuholela yakha izigaba ezibonisa ukuhamba izimali ibhizinisi ezigabeni ezifanele: injongo, wokuphuthuma kanye inzuzo. ukwakhiwa okunjalo kwenza ezimali nezinkonzo ezingokwezimali izinkampani ukugcina ngaphansi kokulawula ephumelelayo isimo engenayo kanye nezindleko.

Ukuze ngokugcwele futhi ngokucacile ukwethula isimo nge isimo sezimali zenhlangano noma inkampani, i-balance sheet ebonisa ezimbili zezitokisi ezingu-amanani wedatha.

Ezinye izinkomba zibonisa nesimo esingokwezimali inkampani ekuqaleni sekubika (uphawu oluhambisana nephethini noma ikhalenda), kuyilapho abanye aqukethe ulwazi lwamanje yokubika isikhathi. Izingxenye ngokuqondene nezimpahla kanye nezikweletu amagugu yakha ibhalansi lwemali, okungukuthi, labo izinkomba ezikhombisa ukuthi, njengoba kakade wathi, kufanele alingane nomunye.

Njengoba kuboniswa umkhuba, izigaba nzima kakhulu balance sheet akhawunti Iyatholakala, okuyinto kufanele kufake sandla impahla yeNkampani, kanye nama-akhawunti, esiphathelene izikweletu kanye ibonisa nokubaluleka kwayo ibhizinisi ngesikhathi sokubika.

Ngenxa isakhiwo esinjalo bese lokucuketfwe, balance sheet limelela incwadi ebalulekile hhayi kuphela izitatimende zezimali, kodwa futhi ithuluzi eliphumelelayo ukuhlaziya nokuthuthukiswa kwesu yentuthuko ngokombono ibhizinisi, kubandakanya, futhi esikhathini eside. Nale dokhumenti kungenzeka kahle ukusabalalisa imali yebhizinisi ukulungisa izimali kanye nezindleko ngendlela esifike ngesikhathi futhi intela zihola nezinye izimali umthetho.

Indawo ekhethekile hhayi kuphela ohlelweni kwemibiko yezimali nokubika imibhalo, kodwa futhi phakathi nomnotho ukuhlaziya egcwele isimo ibhizinisi edlala ukulingana kwezimali ezimpahleni ezingasuki phansi (PF). Lo mbhalo kunikeza umbono walokho ubukhulu bale amafa ibhizinisi, isakhiwo yazo bese isimo. Inani lale ibhalansi ayikwazi overestimated njengoba inikeza izisekelo zokunquma umcebo Imininingwane. Lezi ziboniswe kwi ibhalansi yemali futhi leyakheke ngokuya tilinganiso, RP uya khona, wemboni. Ingxenye ebalulekile yokuphikelela ibhalansi kuveza amafomu isimo OB kobunikazi. ibhalansi Okubukwe senziwa ngezindlela ezimbili:

- ukubaluleka yokuqala PF;

- inani lentengo, ngaphandle kwentengo, ie izindleko ukwehla yesikhwama jikelele.

Kafushane, ibhalansi ibhizinisi - idokhumenti kuyadingeka ukuze inhlangano yokuhlela ukuthuthukiswa kwamabhizinisi, ikhumbula nekusebenta ukukhiqizwa wamanje kanye ukubikezela yokuzala, ucwaningo kanye nokuhlaziywa kwezimali ezimpahleni ezingasuki phansi kanye capital ukutshalwa kwezimali.