Inani lenani lezimpahla lingumzila we-balance 1600. Ibhalansi yeshidi

Izimpahla zenkampani, noma kunalokho ixabiso labo elihlangene, ziyimithombo edingekayo ukuqinisekisa ukukhiqizwa kwemikhiqizo emisha, ikhono lokukhulisa izimakethe zokuthengisa nokuthuthukisa amakhono akhona, ukuthola abalingani abasha namakhasimende, okungukuthi, uhlangothi lwezezimali nezomnotho empilweni yenkampani. Le ncwadi izokusiza ukuthi ufunde kabanzi ngalokhu kubonisa inkomba yomnotho, ukubaluleka kwencwadi kanye nendima yayo ekusekeleni impilo.

Amafa angekho okwamanje

Yonke impahla yenhlangano ihlukaniswe ibe yimpahla engekho yamanje namanje. Owokuqala abandakanya ukungabambi iqhaza kwinqubo yokukhiqiza, kodwa ukuhlinzeka ngomkhiqizo noma isevisi. Lezi yizi:

• Impahla ehleliwe - ama-workshops, izakhiwo, izakhiwo, izakhiwo ezilungiswe ukukhiqizwa, kanye nemishini, imishini, ukufakwa kanye nemishini esekela inqubo ngokwalo;

• Impahla engaqondakali, okungukuthi, impahla engenawo amafomu okubonakalayo, kodwa okungakhulisa kakhulu inkampani yenkampani futhi idale idumela layo elihle (izinhlelo zekhompyutha, amalayisensi, brand, izimpawu zokuthengisa nokuningi okungezakho).

Zonke izimpahla ezifakwe ohlwini zihlanganisiwe esigabeni sokuqala sesibhalansi, futhi inani laso likhonjiswe kumgca 1100. Qaphela ukuthi i-OS ne-NMA ebhaleni lihlale libhalwa inani elisele (okungukuthi, okokuqala, kunciphise inani lokunciphisa). Amacala okunciphisa amaholo aboniswa kubhalisi bezinkampani zenkampani, futhi akunakwenzeka ukubona le mali kubhalansi.

Izimpahla zamanje

Lesi sigaba sempahla yenkampani sihileleke ngokuqondile enkambisweni yokukhiqiza futhi:

• amasheya, izinto zokwakha kanye nezinto eziwusizo, okuvela kuyo ukukhiqiza izimpahla ezithengiswayo;

• ukheshi (kuma-akhawunti nangokheshi) kanye nezilinganiso zabo;

• ama-akhawunti atholakele, okungukuthi izikweletu zabathengi namakhasimende ezithunyelwa ngaphandle kwempahla kodwa engakakhokhi, noma izinkokhelo zenkampani njengenkokhelo yokuqala yokuthenga izimpahla noma amasevisi.

Amaqembu angaphansi ngenhla enza ingxenye yesibili ebhalansi, ephethe umugqa 1200 - "Izimpahla zamanje".

I-Accounting Accounting

Inani eliphelele lempahla yalezi zigaba zakha imali yebhalansi - ohlangothini lwaso lwesobunxele, futhi ikhombisa ukutholakala kwempahla enkampanini. Kubalulekile ukucabangela izindleko zayo, ngoba le nkomba ephelele iqhaza kuningi lokubala okuhlaziya. Izimpahla zenkampani ziqoqiwe ebhalansi, zihlukaniswe ngenhloso:

▪ esigabeni sokuqala (ikhasi 1100) - izimpahla ezingekho okwamanje;

▪ okwesibili (iphes. 1200) - ukuxoxisana.

Uma le migqa ihlanganisiwe, inani lezincwadi lidalwe. Lona umkhawulo we-balance 1600, futhi kubalwa usebenzisa ifomula elandelayo:

Стр. 1600 = p.1100 + p. 1200

Indlela yokugcwalisa ibhalansi

I-akhawunti, ukusabalalisa amanani ahambisana nezilinganiso zezimali ezimalini ze-OS, i-NMA, amasheya, ezezimali kanye nezikweletu zabathengi, ugcwalisa ilungelo, okungukuthi, ohlangothini olusebenzayo lwesibhalansi. I-line ye-balance ye-1600 ibonisa inani eliphelele lazo zonke impahla ezigcinwe eqinile ngosuku oluthile lokubika.

Qaphela ukuthi ohlangothini olungakwesokunxele kwe-balance sheet yimithombo yalezi zimpahla - izimali, izimali, inzuzo, izikweletu kanye nezikweletu ezibolekiwe. Izindinganiso zokugcina ezilinganiselwe ezinhlangothini zangakwesokunxele nezingakwesokunxele zihlala zifanayo, ngoba inani lempahla alikwazi ukuhluka emithonjeni yabo.

Uphi isibonakaliso esetshenziswayo

Ngenxa yobungqingili befomu lokulinganisela, izindinganiso ezifingqiwe zazo zonke izinhlobo zendawo zingabalwa ngokumane ngokufaka amanani emigqa. Lena yinani lezincwadi zampahla. Lapho ubona khona leli xabiso, selivele lisaziwa: iphe. 1600 ikhombisa ukutholakala kwempahla ngosuku oluthile.

Abomnotho bathembele kule nkomba ukuze banqume ama-coefficients ahlukene, isibonelo, ngokubala inzuzo yokukhiqiza noma inzuzo yezimpahla.

Ukubalwa okuphoqelekile kokubaluleka kwempahla ebhalansi kusungulwe ngokusemthethweni ukuze kutholakale ukuthengiswa okukhulu kokuthengiswa kwempahla. Ukusungula ubungako bokuthengiselana, ukubaluleka kwencwadi yezimpahla (lokhu kumugqa wobhalansi 1600) kuqhathaniswa nenani lempahla ethengiswa ngaphansi kwenkontileka. Ukwedlula inani lempahla edayisiwe ngemali engu-25% yenani eliphelele lempahla ebhalansi linikeza ukuthengiselana isimo esikhulu, okusho ukuthi lezo zinkontileka kumele zivunyelwe ngumhlangano wabanini-zimali. Ngaphezu kwalokho, abasebenzisi bezitatimende zezezimali, njengezinkampani zomshuwalense, abatshalizimali noma abasunguli, banelungelo lokucela noma yiluphi ulwazi, futhi ukuhlinzekwa kwalo kuwumthwalo wenkampani. Kungenxa yalezizinhloso ukuthi idokhumenti ekhethekile idalwe - isitifiketi senani lezincwadi zampahla, eligcwaliswa ngesisekelo sale fomula yokubala.

Isibonelo sokubala

Esikhathini seshidi, amanani ezinkomba ziboniswa ekuqaleni kwesikhathi sokubika nokuphela kwayo. Ngesisekelo seshidi lesibhalansi esinikeziwe, sizobe sinquma inani lezimpahla (ngamabhulethi ayizinkulungwane) futhi sihlaziye izintambo zabo zonyaka.

Kusuka kufomula esele isungulwe ebhalansi, kulandela:

• ukuhlanganisa i-line 1100, ukuhlanganisa izikhundla ezikhombisa ukutholakala kwempahla ehleliwe (ikhasi 1150) kanye nempahla engabonakali (ikhasi 1110), ekuqaleni konyaka wokubika kwaba ngama-ruble angu-568 054. (54 + 568 000), futhi ekupheleni konyaka - ama-ruble ayi-653 042. (42 + 653,000);

• izindinganiso zomugqa we-1200 zazingama-ruble angu-6 131 ekuqaleni konyaka. (3,955 + 325 + 1,851), ekupheleni kwesikhathi - ama-ruble angu-8 888. (5 452 + 451 + 2 985);

• Imiphumela yezingxenye zokuqala nezi-2 zihlanganisiwe ngenxa yendawo ye-balance sheet, okungukuthi ngo-31.12. Inani lencwadi ye-2015 yenzuzo (lena yi-line ye-balance 1600) yayingu-661 930 ama-ruble. (653,042 + 8,888), futhi ekupheleni kuka-2014 kwakuyi-ruble engu-574,185, okungukuthi, i-658,054 + 6,131.

Iziphetho zokuhlaziya

Uma kuqhathaniswa nezindinganiso eziphelele ezitholakalayo, u-economist unikezwa ithuba lokuhlaziya isimo sezimpahla, bheka izitayela ekwandiseni noma ukwehlisa ukutholakala okuphelele kwempahla, futhi ngezigaba zakhe kunika ukuhlolwa kwesimo sangempela ngempahla yenkampani ngosuku oluthile.

Ngakho-ke, ngokusho kwebhaleti elinikeziwe, uchumi ubala izinguquko emigqeni yomugqa ngamunye, uma kuqhathaniswa nezinkomba ekuqaleni nasekupheleni konyaka. Esikhathini, izindleko:

• I-NMA yehle ngamabhule ayizinkulungwane ezingu-12;

• I-OS yenyuka ngama-ruble angu-85,000;

• izimpahla zokukhiqiza zanda ngamabhule angu-1497;

• Imali ekhokhwayo yenyuka ngama-ruble ayizinkulungwane eziyi-126;

• Ukugeleza kwemali kunyuke ngama-ruble angu-1134.

Ngokusho kwale datha, kungabhekwa ukuthi ukubaluleka kwendawo yenkampani ngo-2015 kunokwethenjelwa kakhulu: ukwanda kwe-OS kubonisa ukuthengwa kwefa elihleliwe, ukwehla ku-NMA kwakuwumphumela wokubhaliwe kokunciphisa okwenziwe, kusukela esigabeni soku-1 inani lenani lezimpahla liyi-value residual.

Ukukhula kwemigomo yamagugu kuphawulwe futhi kuwo wonke amaqembu wampahla yamanje, okubonisa ukwandiswa kokukhiqizwa nokunyuka okubonakalayo emsebenzini wokuthengisa, nokutholakala kwama-inventories kwande ngo-37.9%, futhi ukheshi - ngo-61%. Lokhu kusho ukuthi ukukhula kwezokuthengisa kudlula ukukhula kwesitshalo. Ngenxa yalokho, inkampani yenza inqubomgomo efanelekayo ukucinga izimakethe zokuthengisa nokwandisa ukuthengisa kwemikhiqizo.

Ukuhlaziywa kwama-akhawunti atholakele ngokulinganisela

Hlanganisa ngokwahlukana isimo sama-akhawunti afanelekayo. Inani eliphelele laleli khombisi landa ama-ruble ayizinkulungwane ezingu-126, izinga lokukhula ekuqaleni konyaka laliyi-38.7%. Noma kunjalo, umuntu akakwazi ukukhuluma ngesibindi ngokukhula okungaqondakali kwalesi sibonakaliso. Ukucatshangelwa ukukhula kwezinto ezisetshenzisiwe cishe isilinganiso esilinganayo (37.9%) kanye nokwanda kwezingxenye zemali ngamaphesenti angu-61, umuntu angakwazi ukwahlulela ukuzinza kwalesi silinganiso nokungabi khona kwenyuka kwezikweletu, ngoba inani eliphelele lempahla isabelo sesikweletu sabathengi sasihlala ekuqaleni kwonyaka - 06%:

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

451/661 930 * 100% = 0.068% ekupheleni konyaka.

Ukubalwa okunjalo kudingekile, ngoba izimali ezitholakeleyo, njengezinto ezibonakalayo, zisusa izimali ezivela ekukhiqizeni okukhiqizayo futhi zidinga ukuqapha okudingekayo kwezinguquko zezinguquko, okungukuthi, ukuqoqwa kwezikweleti ngesikhathi esifanele. Esikhathini sethu, ukungabi khona kwenyukayo ngokumelene nesizinda sokwanda jikelele kwezimpahla kuyisibonakaliso esihle kakhulu sempilo yezimali yenhlangano. Inani lamanani ebhalansi yezimpahla (lokhu kuyinamba yokulinganisa 1600) yanda ngonyaka ngokuthi i-ruble 87,745, noma u-15.3%.

Ekuphethweni

Ukuze uthole ukuhlaziywa okuningiliziwe kwezinkomba, umcwaningi usebenzisa ama-coefficients ahlukahlukene. Thina, kulesi sihloko, sizame ukutshela ukuthi singagcwalisa kanjani ishidi lesibhalansi bese sibalwa inani lempahla yalo, kodwa futhi sizame ukubona isithombe sokuhlaziya ngemuva kwemidwebo eyomile yamanani emigomo yale fomu yokuphendula.