Indlela yokwenza umhlahlo balance sheet?

Ngaphezu balance sheet, kanye umbiko imiphumela nokusakazwa dolobha, izitatimende zezimali ibhizinisi zingase zimiswe inqwaba neminye imithombo yemininingo ngokuthi isimo ukuthuthukiswa koMnotho inkampani. Ukuze labo zihlanganisa isimo sezulu ukulinganisela kwenhlangano. Kuyini ngokucacile yayo futhi senziwa kanjani, sizobheka kamuva kulesi sihloko.

Ingqikithi yalo esele umhlahlo

Uyini umhlahlo ibhalansi inkampani inzuzo? Lo mbhalo kuhloswe ukuba kubonise isimo sezimali inhlangano ngosuku oluthile, ngokuya kokuba amafa akhe, izikweletu kanye nokulingana.

Ukudweba up ibhalansi umhlahlo ngokuvamile ngenxa isidingo amasu utshalomali ebhizinisini, ekuboneni izidingo inkampani imali ngesimo nokutshalwa kwezimali abasunguli, ukubolekisa kanye nokutshalwa. Ngaphezu kwalokho, le dokhumenti kungenziwa iyawakha ngesicelo nabanikazi, abaphathi noma abalingani wenkampani ukuze sithole amathemba ukuthuthukiswa kwamabhizinisi.

Kuvele ibhalansi elifanele ezimweni eziningi iyingxenye ibhizinisi isu lenkampani. Kulokhu, kungaba enze umsebenzi kufinyeta nokubhalisa ngaphakathi isiphetho wezimali ka ezingenayo kanye inzuzo inkampani. Ukulungiselela esele umhlahlo ngokuvamile kwandulelwe ukugunyazwa okwenziwe kumiswa uhlelo inzuzo futhi ukulahlekelwa lenkampani. Lowo Mbhalo wangonyaka we elihambisana is lubohlo okusekelwe kuzo noma usebenzisa idatha obani abhalwe kuyo.

Isibikezelo ibhalansi zingase zibonise isimo sezimali inkampani iyonke noma yimiphi nezigaba zawo. Kwezinye izimo, ngesikhathi lasungulwa bangeniswa izinkomba akhawunti ukuthi bayakwazi ukunikeza menedezhmentu aqine ithuba ukuhlola degree of ukwaneliseka kwamakhasimende kanye counterparties yemisebenzi yayo njengesici esibangela i-isidingo imikhiqizo noma amasevisi enikeziwe.

Kwezinye izimo, ibhalansi umhlahlo kungenzeka kulekelelwa kwakhishwa umbiko okhethekile, okubandakanya projection inzuzo futhi ukulahlekelwa lenkampani. Forma-balance sheet kanye umbiko umhlahlo, ezimweni eziningi, zenziwa ngesikhathi esifanayo, efana kwamabhuku elihambisana nalapho kuyiwa khona.

Kuyaphawuleka ukuthi kungase umthombo kuncike idluliselwe ngezindlela ezihlukahlukene. Ukwakhiwa ibhalansi umhlahlo kungenzeka yenziwa ngokuvumelana nezimiso ezahlukene. Cabangela izinhlobo ezivame kakhulu idokhumenti embuzweni.

Izinhlobo umhlahlo ezilinganisweni

Mhlawumbe uhlobo ethandwa kakhulu esele umhlahlo - ibhalansi. Kuyini ngokucacile yayo? Uma sibheka ukwakheka kwazo kwaso, kungasebenza ukuhlangabezana classical balance sheet, elenziwe ngokuhambisana nezincomo iziphathimandla zezimali asimeme. Umsebenzi oyinhloko we-Ochwepheshe afanele ibhizinisi kwetinhlavu idokhumenti - kahle libonise projection of nezimpahla kanye nezikweletu.

Kulokhu, ukubala esele umhlahlo kuyoba ngokohlelo lweSitatimende Imiphumela uqobo, njengoba kuveziwe embikweni okhuthaza ibhalansi, uma ukhona ngesikhathi nokubhalwa kokuqala idokhumenti. Uma inkampani ivule nje, kanye ne-accounting is ayakhekanga kungase umthombo efanelekayo ingasetshenziswa izindlela lapho ngokuqondene nezimpahla kanye nezikweletu uzobe emalini esekelwe umkhakha ejwayelekile noma iqembu amabhizinisi kwemithetho, kanye izibalo lochwepheshe kanye consultants.

Uhlobo esilandelayo isibikezelo balance sheet - idokhumenti okutshengisa engenayo nephumayo imali ezimalini inkampani. Ngokwesibonelo, idokhumenti ingase ihlanganise izinkomba:

• cash namarisidi ngenxa yokukhokha amakhasimende kanye ikontraga izimpahla noma amasevisi;
• ngenzuzo ezivukayo phezu ukudayiswa kwempahla fixed;
• Lapho befika kowokuqala wale lokukhokha intela ye abalingani olunikezwa impahla;
• Isithakazelo kusukela ukutshalwa kwezimali;
• ngu exchange rate umehluko, ezihilela kumiswa engeziwe okwenza inzuzo kule nkampani.

Libuye forma ezifanele-balance sheet kusivumela ukuhlobanisa izinto ezithile imali nge izindleko. Ngokwesibonelo, uma-ke inani elilinganisiwe isukela ukudayiswa kwempahla fixed azisizi, ake sithi, 1 million. Ruble, kungaba zivumelana kokutshalwa kwezimali ezimpahleni ezingasuki phansi, njengoba inani idatha yemali engenayo kusivumela ukuba uxazulule izinkinga eziningi ezihlobene nokuthuthukela izinsiza inkampani yokukhiqiza.

Izindlela sezulu ukulinganisela isicelo ukuze kwenziwe isakhiwo bayo uma buqhathaniswa ethile yebhizinisi yebhizinisi, ingase ibe khona ehlukile. Ngakho, ochwepheshe afanele inkampani ungakwazi ukuzivumelanisa naso-ke ukuze kuhlonishwe ezingenayo kanye nezindleko izilinganiso eziqondile ukuze ukudayiswa imikhiqizo uma umthombo okuhambisanayo iyona esemqoka, ngokombono kumiswa ngenzuzo yenkampani. Balance sheet, esihlelwe ngomumo isakhiwo ethile ingase ikhulume kubandakanya izinkomba ukuthi zihlukaniswa labo ezihlobene accrual noma imali, uma lokhu kudingekile ukuze ngcono ikhwalithi ukubikezela izinkomba kwezomnotho.

Iba umhlahlo balance sheet ungakwazi ukugxila umahluko phakathi nokuphuma kwemali, kwakhiwa kusukela ukuqhutshwa nalabo zidalwe ngenxa lekusisa abanikazi bamabhizinisi, ophathina, abakweletwayo. Lowo Mbhalo wangonyaka we Lingase lihlanganise idatha izindleko, okuyinto zivumelana imiqulu imali noma ukutshalwa kwezimali ofeleba ngenxa.

Kungase ibukeke lokhu noma lokhuya ibhalansi umhlahlo? Isibonelo kwakubiza nokwakha isakhiwo esifanelekayo idokhumenti, sinikeza kulesi sihloko.

Lo mthombo ngokuya okuqukethwe ngempela eduze balance sheet. Lunikeza nezimpahla, nezikweletu, kanye nalabo okuyinto zivumelana kubo.

Qaphela ukuthi isibonelo isibikezelo ukulingana ibhizinisi siye sahlola isakhiwo ingasetshenziswa umkhakha futhi izinkampani ezinikeza izinsizakalo.

Isibikezelo ukulinganisela ngenhloko amaBhizinisi kaHulumeni

Inqubo kumiswa i ibhalansi elifanele linganquma umthetho, uma ngokuqinile umbuso noma kamasipala ibhizinisi. Kwezinye izimo, ngenxa nokulungiselela wakhe abagunyaziwe umphakathi unesibopho. Ngokwesibonelo, e-nezinhlelo ezihlukahlukene zomnotho ukuthi zihlobene Enobunye Energy System of Russia, ibhalansi umhlahlo enihlala kulo kuvumelekile Federal Imali ekhokhelwa isevisi. Imisebenzi esemqoka ye FCS kwetinhlavu le dokhumenti kungaba:

• ukuhlinzeka abathengi ugesi nge lemali edingekile of lo mthombo;
• nokwehlisa izindleko ezihambisana zokukhiqiza supply amandla;
• ekuqinisekiseni ukuzinza supply ugesi emakethe.

ezilinganisweni eziqageliwe kwakhiwa FCS, kungenziwa olunye esetshenziselwa:

• izinhlangano ngemvume izinkontileka nokulethwa wholesale kukagesi;
• sokunquma yangaphakathi amandla ukulinganisela ezihlukahlukene izifundo RF;
• ngemvume izinkontileka nokulethwa kwamandla kagesi emakethe okudayisa.

Ngemva kokuhlola imininingwane yalolu umhlahlo ibhalansi kukagesi endaweni, emuva inqubo Ukubuyekeza ngenjongo yokuyohlelekela idokhumenti efanele e ezimbonini ezizimele. It kuyoba usizo sihlole ezinye umehluko wemisindo nemiqondo yamagama ezivamile inqubo.

Ukwakhiwa kwe-balance Isibikezelo: ezicashile

Isibikezelo balance sheet kuyinto 2 izinhlobo eziyisisekelo - starting kanye zamanje. Uphiko sokuqala kwenzeka ukuthi inkampani ivule nje. Okwesibili - uma abelokhu esebenza isikhathi esithile, futhi izinkomba kwezomnotho ziyabonakala kule-balance sheet.

Esimweni sokuqala, idokhumenti kungenteka tibe ibonisa kahle amathemba ibhizinisi, kodwa sokuhlanganiswa kwakho kungenzeka efiselekayo, uma sicabangela kufanelekile ukuba ngicacise izidingo yenkampani ngezimali noma ukuze kutholakale bezikhali ofeleba yenkampani.

Ukuze ezilandelwayo ibhalansi umhlahlo kuyadingeka ukwazi ukufinyelela amadokhumenti ezifana:

• yokuthengisa sezulu;
• ukuhlela ukudayisa imikhiqizo noma amasevisi;
• uhlelo inzuzo noma ukulahlekelwa;
• uhlelo lwezimali ukugeleza.

Indlela yokwenza ukulinganisela umhlahlo kangcono kubonise isimo sezimali ibhizinisi?

Umbandela esiyinhloko ikhambi ngempumelelo le nkinga - ekuqongeleleni esifike isamba elandayo nokungokoqobo kolwazi mayelana nemisebenzi yebhizinisi lenkampani. Singasho eziqukethwe amadokhumenti womthombo, amarejista kanye neminye imithombo accounting.

Kuyinto efiselekayo kakhulu ukuthi baye zifane futhi ulwazi kubonakala kuzo njalo. Lokhu kuzokuvumela ukulandelela kanjani ngokushintsha izinkomba ezithile kwezomnotho ngokuhamba kwesikhathi. Futhi yokugcina, eqinisweni, inquma uzokusho kanjani umhlahlo balance sheet ngokuya sibonakalisa therein ubukhulu nezinsolo inzuzo, izimali, kanye ukuhlanganisa kungenzeka phakathi ngokuqondene nezimpahla kanye nezikweletu lenkampani.

Inqubo ngenjongo yokuyohlelekela ibhalansi umhlahlo

Ake silitadishe, ngokusho kanjani algorithm zingase zimiswe by idokhumenti mbuzo. Ukudweba up ibhalansi umhlahlo, uma ulandela uhlelo oluvamile luhlanganisa:

1. Ukuhlaziywa izinkomba wezimali emisebenzini yebhizinisi lenkampani.
2. Ukuphenywa Imiphumela yezimali lezinkathi ezihlukahlukene, kanye ukuhlonza izici ezingase zithinte kubo.
3. Ukunqunywa izinguquko izimpahla, izikweletu lenkampani, engenayo nephumayo, ngokuhambisana yokubika izinkathi ezahlukene.
4. Kumiswa nemiklamo imibhalo okwalandela sokubhaliswa kwalo.

I izingxenye ibhalansi umhlahlo

Manje ake sicabangele lokho enye yezingxenye kufakwe i ibhalansi elifanele. Omunye Ukhiye kuwufanele net. Kwezinye izimo, futhi sigcwalisa sisekelo, kodwa ukubaluleka kwaso kubonakala imibhalo wokusungula, ngokuvamile ayishintshi (uma oluhambisana ubuncane ukuthi livikeleke umthetho). Isici esiyinhloko soshintsho zokuqhuba umsebenzi wenkampani siqu - isicelo sokukhuphula noma ukuncipha umfutho ukuze imali yebhizinisi, kanye Dynamics ephawula eziyimbangela engxenyeni zebhizinisi izindleko.

kwakhiwa Forma ibhalansi shidi ekupheleni konyaka ukubika ibonisa zokuqhuba umsebenzi wenkampani siqu ephathelene:

• ngokuqondene nezimpahla kanye nezikweletu;
• izimali, etshaliwe ngumnikazi noma nabanye abanentshisekelo ngesikhathi kuqhutshwa;
• kusukela yemali lengenako enzuzweni lenkhulu.

Kanye ezimali, isibonelo, ibhalansi umhlahlo ezimweni eziningi zihlanganisa ama-asethi, inani eyakuba elilingana ubhale izinkinga ezihilelekile. Yiqiniso, lezi zibalo kumelwe babe abacabangelayo. Inketho engcono - ukuze uwasebenzise njengasemuva umthombo wokwaziswa idatha, njengoba kuveziwe embikweni okhuthaza balance sheet, uma kungenzeka.

Amaphepha esele umhlahlo

Umsebenzi obalulekile - hhayi kuphela ukuchaza izinkomba ibhalansi umhlahlo, kodwa futhi wazibhala e umbhalo oseceleni. Imithetho alinikezi injalo jikelele, uma ungacabangi kumiswa umthombo okuhambisanayo ngumuntu kahulumeni. Ngakho-ke, amafemu ukwenza ezabo izinhlobo ibhalansi elifanele. Bangakwenza kanjani ibukeke?

Sesihlole ezimbalwa zezinhlanzi ezivamile ibhalansi umhlahlo. Masitadishe nendlela ozibonakalisa ngayo isakhiwo kungenziwa emelelwa, cishe kakhulu enemisebenzi - ibhalansi.

Ukwakhiwa kwe-balance afakwa ku zinhlobo ezimali

Be esivezwa balance sheet ezimali izinhlobo zalo Kunconywa ukuze ngokuqondene nezimpahla kanye nezikweletu wahlonishwa idokhumenti ziye ahlelwe kusuka kwezinkulu kwehle degree of impahla ibe yimali ye lokuqala nelesibili wokuphuthuma. Loku kuhlukile idokhumenti ngaphansi libhekelele balance sheet, kwakhiwa kusukela isimiso okuphambene okuyinto.

Iziphi izinto ezithile ngokuqondene nezimpahla kanye nezikweletu alotshwe ibhalansi umhlahlo? Lo mqeqeshi owake wapheka kungenziwa emelelwa:

• ku-akhawunti inkampani;
• ama-akhawunti Iyatholakala;
• inkampani isitokwe;
• amafa Imininingwane samanje inkampani noma amafa sayo samanje;
• inani izimpahla;
• ukubaluleka amafa angaphatheki;
• isamba izimpahla zenkampani.

Ngakwelinye ihlangothi, ubhale izinkinga ezihilelekile inkampani kungenziwa ethulwa:

• invoice esikhishwe counterparties;
• okumele zikhokhelwe - isb, izinkokhelo iholo, intela;
• inani izikweletu emalini ebolekwe short-term;
• isamba nezikweletu zamanje;
• ubukhulu ukubolekisa eside;
• usayizi inhlokodolobha share;
• isamba yemali lengenako enzuzweni lenkhulu;
• nokulingana;
• isamba ubhale izinkinga ezihilelekile.

Sizokwenza ukufunda kabanzi ukuthi izinkomba ingasetshenziswa, okubandakanya umhlahlo balance sheet, practice.

Ukusetshenziswa ibhalansi umhlahlo practice: ezicashile

Kumiswa idokhumenti umbuzo, ikuvumela ukudala nokwandisa inhlangano isabelomali, uhlelo lokutshala izimali e amafa ezithile. Ibhalansi ezifanele ukucacisa sokulondeka kwezimali yenkampani siqu, kanye nokuxhaswa ngezimali izidingo ngaphandle kulona.

Kulokhu, kungase abe ukubaluleka kahle kwebhizinisi dolobha, kanye nokulinganisela umhlahlo - phakathi amathuluzi angasetshenziswa ngezinhloso nokuhlola. It zingenziwa isakhiwo okungukuthi eliphezulu kokucubungula zezimali nokuphathwa kwempahla nekhwalithi kwenkampani esimeningcondvo ezindaweni ezithize umsebenti wetemnotfo.

Kuchaza ibhalansi ingasetshenziswa inqwaba izinkomba zezimali. Ngokwesibonelo, uma inkampani udinga ukubala izindleko ezilinganiselwa izimpahla sekubika unikezwa, kungaba isebenze ngemva nje ibhalansi umhlahlo. ISIBONELO Balisisa elihambisana inkomba kungaba kanje.

Uma ekupheleni 2015 intengo izindleko ku langempela ezimali idatha, isibonelo, u-30% wemali engenayo, ngenkathi sigcina izindleko eziyisisekelo ngo-2016 izohlala okufanayo. Kodwa uma izindleko 50% yezindleko kuzokwanda 90% ngo-2016, futhi empeleni iyokwaziwa ngisho ngesisekelo the balance sheet, lesi sibalo kulindeleke embuzweni, kukhuphuke ngokulandelana by 45% futhi kanjalo , 43,5% wesabelo. Uyobizwa forecasted, futhi kungaba kucatshangelwe ekunqumeni, isibonelo, intengo nokudayisa izimpahla.

Sebenzisa ibhalansi kokubili dolobha ukuphathwa ithuluzi

Kuqondane ukuthi ngokuqinile has a semali nezikweletu ngesikhathi esifushane, okungase kube nzima ukwenza kwenzeka ukuthi Dynamics ngenzuzo utshalomali enganele futhi kulinganiselwe.

Kodwa lesi simo ukuphathwa uyakwazi ukuvimbela ngesikhathi ukulungiselela efanele ibhalansi umhlahlo, okuyinto lizobonisa imali isilinganiso esilindelekile etholwe izimali kwesikhathi esifushane, kanye nezibopho abafanele. elula kakhulu, le ndlela lapho ekwakheni Isu sokubalwa intela inkampani. kuphakama Iqiniso lokuthi isibopho sokubuyisela kubo okwamanje kokubonwa nezinye imali, okuyinto lungase lungahambisani nalolo namarisidi langempela. Ukuze sigweme isimo lapho inkampani kudingeka wanelise kanyekanye izibopho zakho futhi ukuba akhokhe izintela, futhi ukuba abuyisele nezinye izibopho ngokungabi bikho dolobha eyanele, kufanele imali balance sheet, ikhumbula imvamisa elivela kuzo izibopho ezifanele.

Abaphathi emabhizinisini eziningi zanamuhla ukuxazulula izinkinga ezinzima - dala ibhalansi esivezwa, evumela ukugwema, ngaphezu kwakho konke, inhlokodolobha kusilela. Leso simo kungenzeka ngisho inzuzo yebhizinisi. Kumiswa ithuluzi elifanele ngezinga kudingekile ukuvuthwa lwezinto engenayo kanye nezindleko, kanye nezikhathi ngokubukeka kwabo - umbandela esiyinhloko ekuxazululeni le nkinga. Yiqiniso, nokuhambisana kudinga bezimali onekhono kakhulu obhekene ukulungiswa yokubika zangaphakathi inkampani.