Isibonelo sendlela ugcwalise balance sheet. Balance sheet egcwele: isibonelo

Balance sheet iphathelene imibhalo ukhiye ezimali wamabhizinisi yesimanje. Yiziphi izici lasungulwa? Yiziphi yemithetho alawule inqubo ekuwulungiseleleni?

Uyini-balance sheet?

Ngaphambi ukuhlola umbuzo - indlela ugcwalise balance sheet, sicabanga ukuthi idokhumenti.

Lo mthombo yakhelwe ukubonisa isimo lo ngokuqondene nezimpahla kanye nezikweletu wenkampani njengoba we sikhathi. Balance Sheet liqukethe ulwazi ngezimali, okukuvumela ngaleyo ndlela ukuhlola isimo sezimali inkampani. Lowo Mbhalo wangonyaka we elihambisana Kwakudingeka kakhulu ukuphathwa kwebhizinisi kanye nabanikazi bayo ngenhloso ukuhlolwa Inhloso isimo ibhizinisi. Balance sheet kungadala isithakazelo abangafaka imali emabhizinisini abo, abalingani nabantu abakweletwayo. Lowo Mbhalo wangonyaka we okukhulunywa kwenza kube nokwenzeka ukuhlela ngokuqondene nezimpahla kanye nezikweletu lenkampani, ukhonza njengomPristi umthombo datha ukuhlaziya izinqubo zezomnotho enhlanganweni.

Manje ukufunda indlela yokugcwalisa ifomu we-balance sheet. Ukuze uxazulule le nkinga kuyasiza ukucabangela oyiyo.

Isakhiwo balance sheet

Ukubika idokhumenti okukhulunywa inezigaba ezimbili eziyinhloko - kwempahla kanye ehluphayo. Eyokuqala ibonisa ukuthi imithombo inkampani anazo. Eyesibili ithumba emithonjeni amafa yenkampani. The main imfuneko ukuze balance sheet - ukulingana phakathi izinkomba ngokuqondene nezimpahla kanye nezikweletu. Lokhu kungenxa ukusetshenziswa indlela entry double, okuyinto esetshenziswa ezimali.

balance sheet izimpahla ihlukaniswa njengoba non-zamanje kanye zamanje. imininingwane lefanele yakha izakhi ngabanye kulo mqulu. Ngakwelinye ihlangothi, ubhale izinkinga ezihilelekile eyaziwako balance sheet ziyabonakala ezigabeni lapho kukhona eqoshiwe:

- dolobha futhi alondoloza beNkampani;

- eside futhi short-term ubhale izinkinga ezihilelekile.

Ngasinye ingxenye ngokuqondene nezimpahla kanye nezikweletu lokubonakala lento ehlukile balance sheet.

Izidingo Eziyisisekelo ibhalansi

Yini okufanele banake ukwakheka ithuluzi elifanele, unikezwa oyiyo? Izimali -balance sheet, nigcwalisiwe ngokwazi konke imithetho, kumele bahlangabezane nalezi zidingo ezilandelayo:

- akunakwenzeka ukuba afeze usethe-off phakathi izihloko ezahlukene ngokuqondene nezimpahla kanye nezikweletu, nenzuzo nokulahlekelwa, ngaphandle kwalabo izimo lapho izindlela ezinjalo ngenxa nezidingo umthetho wezimali;

- ulwazi esalotshwa balance sheet ekuqaleni konyaka, kumelwe kuvumelane izibalo ezilotshwe ekupheleni konyaka odlule;

- balance sheet izinto kumele zibhalwe ku yokusungula impahla, accounting nezikweletu, izibalo zezimali.

Manje ake sicabangele lokho ngesisekelo yiluphi uhlobo kufanele iyawakha ishidi balance.

Ubujamo balance sheet

Lowo Mbhalo wangonyaka we ifomu embuzweni, evunywe umthetho - Order of the Ministry Russian Wezezimali № 66n evunyiwe 02.07.2010 ngonyaka. Kwezinye izimo, izinhlangano ingaqala ifomu yabo esele, kodwa ngesisekelo lowo ngokusemthethweni ayifake kwegazi. Ngaphezu kwalokho, inkampani kumele kuhambisane nezidingo zokubika amiselwe kumiswa. Uma inkampani eba ifomu yayo, okudaliwe ngesisekelo the balance sheet, ifomu egcwaliswe idokhumenti efanele kufanele ibe okufanayo ikhodi umugca ngemugca izigaba futhi izihloko ahlelwe efomini esemthethweni sivunyiwe ngumthetho.

Uma sikhuluma ezicashile esisebenzayo ugcwalise ibhalansi, kungenzeka ukudweba phezu uhlu imininingwane saziso ukuthi kumele abe khona kulo mqulu.

ibhalansi Imprint

umthombo Okubukwe lifanele lifake hlangana:

- usuku balance sheet;

- igama lenhlangano ngokuhambisana isimiso;

- inkampani INN;

- inkampani NACE;

- Imininingwane kwifomu wezomthetho inkampani;

- amayunithi - izinkulungwane noma izigidi ruble;

- ikheli inkampani;

- usuku ukuvunyelwa idokhumenti;

- usuku ukuthumela idokhumenti.

Manje ake sicabangele indlela ibhalansi kufanele ligcwaliswe ngemininingwane ethe xaxa.

Inqubo ngokugcwalisa Ibhalansi: amafa non-zamanje

Cabanga ngesibonelo kanjani ugcwalise balance sheet ngenxa yokulandelana kwayo ngokohlu. Asiqale ngefa. kwesigaba lwayo lokuqala kubonisa ulwazi izimpahla ze-non-zamanje sebhizinisi. It eqoshiwe izinkomba ezilandelayo:

- amafa angaphatheki (ukuze ukubala inani le nkomba, kubalulekile ukubala umehluko phakathi akhawunti debit 04 ngokuvumelana nohlelo lwama-akhawunti kanye credit akhawunti 05);

- imiphumela yocwaningo kanye nentuthuko (inani esithathwayo akhawunti debit 04);

- amafa angaphatheki labizwa ngokuthi ngokuhlola (debit 08 subaccount izindleko angaphatheki wosesho, zigcwaliswe kuphela amafemu, ezisetshenziswa ekukhiqizeni kwemithombo yemvelo);

- amafa eziphathekayo ezihlobene search (debit 08 ye-akhawunti ye-akhawunti ye impahla kubiza ucwaningo olufanayo ligcwele izinkampani ezisebenzisa ezihlukahlukene imithombo yemvelo);

- izindlela eziyisisekelo ibhizinisi (umehluko phakathi lemali lasebhange phakathi kuka-01 no-02 Isikweletu kanye ukudonswa kwemali akhawunti 08 subaccount we kwezimali ezimpahleni ezingasuki phansi, ezingalotshwanga manje wasungula);

- Ukutshalwa kwezimali amafa eziphathekayo (umehluko phakathi debit nama-credit 03 02 subaccount ukwehla kwempahla yenkampani, okubhekisele ukutshalwa olufanele);

- ukutshalwa kwezimali (isamba Kwemali 58 55 kwi subaccount, okuyinto eyabangela idiphozi akhawunti, kanye debit 73 subaccount, okuyinto uyakucabangela izinkokhelo on loans, lokususa udumo 59 subaccount, okuyinto eyabangela umphako ukuzibophezela eside);

- amafa intela labizwa ngokuthi ayilibalanga (debit 09);

- Amanye amafa non-zamanje, okuyinto zivumelana amanani ezingekho kwezinye imigqa ngaphakathi kwesigaba;

- amaphuzu Imininingwane - kuzo zonke emgqeni wangaphambilini.

Esigabeni esilandelayo kwethulwa, fixed izimpahla zamanje.

izimpahla zamanje

Cabanga ngesibonelo kanjani ugcwalise balance sheet kucatshangelwa izidingo isethelwe ke. Isigaba esifanele ubonisa amapharamitha alandelayo:

- amasheya (umehluko phakathi lasebhange 41, loan lemali 42 Kwemali 15, 16, kwehle ngo lemali phakathi Credits 14 futhi ezidonswe 97 futhi ezidonswe ku-akhawunti ezifana 10, 11, 20, 21, 23, 29, 43, 44 futhi 45);

- VAT amagugu eziye zitholwa (debit 19);

- izinkomba-akhawunti Iyatholakala (umehluko phakathi isamba debit 62, 60, 68, 69, 70, 71, 73 - akukho imali engenanzalo, 75, no-76 no-63 Izikweleti);

- kokutshala imali (umehluko phakathi lemali Kwemali 58, 55, 73 - ku sub-akhawunti, lapho fixed izinkokhelo ngaphansi ukubolekisa, kanye lezikwelede ukuze 59);

- ukheshe futhi imali okulingana (lemali Kwemali 50, 51, 52, 55, 57, 55 kususwa subaccount Kwemali, okuyinto eyabangela idiphozi akhawunti);

- Okunye izimpahla zamanje ezihambisana inani izimpahla zamanje ezingakenziwa kusukela kubonakala emigqeni langaphambilini,

- isamba ohlwini.

Impahla futhi ukulinganisela oluhambisana isamba zombili Iingaba ezingehla. Ngokulandelayo, cabanga ngesibonelo kanjani ugcwalise ingxenye nezikweletu-balance sheet.

Inqubo ngokugcwalisa ibhalansi: dolobha futhi alondoloza

Ingxenye yokuqala yale ingxenye ezifanele ibhalansi kufanele udalule ulwazi enhlokodolobha futhi alondoloza lenkampani. Kukhona idatha aqoshiwe:

- ku-dolobha ogunyaziwe ibhizinisi (80 Credit);

- lamasheya siqu, othengwe ku-bamasheya (debit 81);

- siphinde sihlaziye walabo amafa ukuthi ihlukaniswa njengoba non-zamanje (Credit 83 - subaccount, okuyinto omiswe kokuhlaziywa ezingeziwe inani kwezimali ezimpahleni ezingasuki phansi, namafa angaphatheki);

- isandiso yenhloko-dolobha - ngaphandle revaluation (Credit 83 - except for Ngamanani eyaziwako umugqa wangaphambilini) reserve inhloko-dolobha ibhizinisi (82 Credit);

- ku-yenkampani agcinwayo nomholo noma ingamboziwe ukulahlekelwa - kuncike Imiphumela yomsebenzi wezomnotho (84 Credit);

- ingqikithi ohlwini.

izikweletu okungaguquki

Okulandelayo ku-izikweletu baziwa izinkomba nezikweletu eside. Sizofunda indlela ugcwalise balance sheet ikhumbula izici zalesi sigaba. It kwathonya:

- ku inhlangano kwemali (Credit 67 - uma ziyabhekelelwa inzalo phezu short-term - ezizothatha unyaka esingaphansi 1 loans);

- Tax izikweletu ukuthi ihlukaniswa njengoba ayilibalanga (77 Credit);

- ku ubhale izinkinga ezihilelekile elilinganisiwe ibhizinisi (96 credit - uma kunakwe yesikhathi eside, igama okuyinto engcono kakhulu kunaleyo 1 ukuzinikela ngonyaka);

- ngakolunye izikweletu inkampani, okuhambelana ubude izikweletu inkampani ekweletwa abakweletwayo ezingenziwanga nakwamanye imigqa;

- ingqikithi ohlwini.

nezikweletu zamanje

Isihloko esilandelayo ehluphayo ibonisa ulwazi izibopho yesikhathi esifushane ibhizinisi. senziwa kanjani ulwazi ngaye balance sheet? Egcwele Isampula dokhumenti kufanele abunjwe ikhumbula yokuthi isigaba esifanele idatha eqoshiwe:

- ku-sonke isikweletu sale nkampani (isamba Loan 66 no 67 - Isithakazelo eside, ezizothatha unyaka 1 ngaphezulu loans);

- abakweletwayo ezikweletini (credit lemali 60, 62, 68, 69, 70, 71, 73, 75 - ku loans esifushane, futhi 76);

- emholweni ezinkathini zesikhathi esizayo (inani Loan 98 no-86);

- ku-izinkinga ezihilelekile okulinganiselwe (Credit 96 - uma kunakwe yesikhathi eside, kuze kube nini nanini ukuzinikela ngaphezu konyaka 1);

- ezinye izikweletu, okuyinto zivumelana lemali imali iDemo abafakiwe omunye umugqa kwesigaba;

- ingqikithi izikweletu zesikhashana.

Ukuhlola izinkomba balance: ezicashile

Uma izinombolo zibalwa ku tonkhe tigaba nezikweletu, kunqunywa ibhalansi jikelele. Kungase bheka Inkampani balance sheet (egcwele)? Ltd - njengoba yezindlela ezivamile zomthetho ibhizinisi, kungase kube imiphumela yomsebenzi wezomnotho, njengoba kubonakala kula izibalo ezilandelayo.

Ngokusekelwe kulokho imithetho kufanele tihlolwe izinkomba ezifanele?

Caveat ezibaluleke kakhulu lapha wukuthi inkampani ngayinye bona izokwethulwa ngezabelo ezithile. Konke kuncike umsebenzi othize, imali yenkampani, ikhredithi umthwalo ibhizinisi.

Egcwele Balance Balance LLC, ngesikhathi esifanayo, ingafaniswa idokhumenti efanayo yelinye ilungu lebhizinisi ukuze ukukhomba imodeli iyashelela ibhizinisi. Kwezinye izimo, izinkampani Russian Unelungelo esebumba balance sheet ifomu lula. Cabangela izici zayo ngokuningiliziwe.

ibhalansi Esenziwe Lula: ezicashile

Lula-balance sheet bayoba nelungelo ukuba amabhizinisi amancane. Leli phepha libhekene ungahlangahlangani ekwaneliseni ngokuziqhathanisa ezivamile ibhalansi ukuma. Lokhu kungenxa uhlu ezincane izinkomba ukuthi ibonisa. Uma sikhuluma kanjani ukwakha lula-balance sheet - injalo igcwaliswe kumele lwentiwe ngesisekelo lowo owayephatha evunyiwe iSithasiselo № 5 kuya-oda № 66n.

Kungaphawulwa ukuthi nemingcele eziyisisekelo, ilungiswe idokhumenti, ziyefana agcwele eziyisisekelo ibhalansi ukuma. Cabanga ngesibonelo kanjani ugcwalise balance sheet esekelwe umbono lula izici yokulandelana kwayo ngokohlu.

Isakhiwo lula-balance sheet: amafa

Njengoba ifomu esezingeni idokhumenti kumthombo ehambisana, kukhona amabhlogo ezimbili eziyinhloko - yekwentiwa. Esenziwe Lula Inkampani balance sheet, igcwaliswe imithetho esungulwe, ngokoMthetho fa ngeke aqukethe ulwazi:

- mayelana izimpahla eziphathekayo, angaphatheki kanye zamanje ukuthi non-zamanje;

- yokusungula;

- Cash and cash okulingana;

- zezimali kanye nezinye izimpahla zamanje.

Ngokufanayo, idokhumenti okuhambisanayo sidla ibhalansi block.

Isakhiwo lula-balance sheet: izikweletu

Uma sicabanga ukuthi ifunani ulwazi izikweletu e lula ezimali balance sheet, egcwele isibonelo sakhe kuhilela wokuzindla:

- Idatha enhlokodolobha futhi alondoloza;

- eside futhi short-term ukubolekisa;

- izikweletu a abakweletwayo ';

- ezinye izikweletu ukuthi ihlukaniswa njengoba yesikhashana.

Njengoba esigabeni odlule, ibhalansi iba yimali yesinqumo esingashintshi yonke imigqa. Kungase ngifane lula-balance sheet kuphelile? ISIBONELO idokhumenti abafanele - esithombeni ngezansi.

Njengoba kunjalo nge ifomu esezingeni ibhalansi, ukuguqulwa lula emvumela ukuba sihlaziye nekusebenta yebhizinisi ngokuqhathanisa nokwenza kwayo kulabo ezenziwe ngaphansi ukucatshangelwa ngesimo nezinye namafemu efanayo ingxenye yokubika. Ngokuya Imininingwane okuqukethwe ibhalansi lula kungaba nje njengoba eyigugu umthombo njengoba lowo uvezwa ezihlukahlukene ejwayelekile.