Uyini-balance sheet? balance sheet izinto, balance sheet isakhiwo

Wonke amabhizinisi lwakha izitatimende zezimali kwemisebenzi yayo. Omunye Izinto ezisemqoka balance sheet ayo, lumelela. Balance sheet libhekene isimo sezimali kanye nempahla ibhizinisi ngosuku lokubika. Ake sicabangele idokhumenti ngokuningiliziwe.

Izingxenye balance sheet

kusiqephu sendatshana ibonisa ukunyakaza kwempahla imali kuma-akhawunti. Kufakwa wenziwa kumadokhumenti ngokuvumelana nezimiso ngamazwe. izakhi okugunyaziwe kukhona izimpahla kanye nezikweletu zeHhovisi ibhalansi. Balance sheet izinto ezibonisa ukuthi amathuluzi asetshenziswa manje, iziphi imithwalo yakhe yemfanelo. Lowo Mbhalo wangonyaka we uboniswa futhi siqu izimali wenhlangano. Zonke izinsiza ibhizinisi, ungase unikezwe noma abanikazi imali yebhizinisi, noma imali yokwebolekwa. Balance sheet yefa kumele abonise inani elilingana nesidingo aggregate yomnikazi futhi abakweletwayo yimali.

Indlela yokwakha

Kunezinhlobo ezahlukene lekuhanjiswa. Bona iyashiyana oda ekubhaleni, aphoyintimenti nezinye zindlela. Ngokusho indlela yokwakha ahlukanisa

1. Trial ibhalansi-balance sheet. balance sheet izinto njani impahla ndaba futhi imithombo lasungulwa yimali ngosuku oluthile. Le dokhumenti eyenziwe ngokubala ibhalansi (izinsalela) kwi-akhawunti.
2. Ezijikelezayo-balance sheet. Balance sheet, ngaphandle izinsalela futhi impahla imithombo zokuqala nezokugcina izinsuku kwesikhathi kubonise ulwazi ukunyakaza kwabo ngesikhathi esithile. Lo mbhalo kubhekwa Lesisemkhatsini.

imvamisa of

Ngokusho lokhu umbandela zihlukaniswa:

1. Kokuqala (entry)-balance sheet. Balance sheet akhiwa kule izigaba lokuqala ibhizinisi. Babonisa amafa kwenhlangano. Njengomthetho, linikezwa ngendlela iminikelo. Article izikweletu balance sheet zibonisa imithombo kwempahla.
2. Umbhalo wokugcina. Iveza imiphumela ukukhiqizwa nemisebenzi zezimali wenkampani okwesikhathi esithile.
3. I-annual-balance sheet. Liphinde kubhekwe sokugcina. Nokho, ngokungafani sangaphambilini, yenziwa ngonyaka yokubika futhi ukhonza njengesisebenzi ezizwakalayo ukuvula ama-akhawunti esikhathini entsha.
4. Sango-balance sheet. Kumiswa It is esikhathini esifushane ngaphandle nyaka obuyekezwayo. Njengomthetho, kubonakala njengendlela selithi insimbi ezivamile. Phakathi naleso sikhathi, iningi amazinga akuvimbeli ukuthi igcwele zesikhashana-balance sheet.
5. Kabusha idokhumenti. Kumiswa It is ngesikhathi axazulula inkinga kokubonwa lenkampani ukukhokha izikweletu (yimali).
6. Ukumiswa-balance sheet. Lo mbhalo ekhiqizwa ukubonakalisa impahla at ukuqedwa inhlangano umsebenzi walo njengenkolo esemthethweni.

ukulungela

Ukwahlukanisa ku nalezi zidingo ezilandelayo:

1. ibhalansi olwandulelayo. Ibizwa nangokuthi i lwesikhashana. Leli silinganisele kusengaphambili ekupheleni kwesikhathi, kubhekelwa izinguquko akhawunti kulindeleke isimo impahla yebhizinisi.
2. Umbhalo wokugcina. Kumiswa It is ekupheleni kwesikhathi esithile futhi ibonisa imiphumela ukukhiqizwa nemisebenzi zezimali wenkampani.

Izinga sokuhlanganiswa

Kuye lokhu umbandela, ababonakali ngezikhundla:

1. Idokodo olulodwa. Ibonisa ulwazi imisebenzi ibhizinisi.
2. Lowo Mbhalo wangonyaka we ahlanganisiwe. yakheke Okuqukethwe balance sheet izinto kulesi simo kusukela yemiphumela yomsebenzi wokuphikisana isiyonke umzali nezinkampani ezingaphansi kwayo. Lokukhishwa kombiko akleliswe alizimele ithuba lokugcina.
3. Ukuhlukana-balance sheet. Lakhiwa sokuhlukanisa inkampani ku izinhlangano eziningana zomthetho noma ukwabiwa kumaphesenti athile inhlokodolobha ingqikithi ukudalwa ifemu entsha. Ukuhlukana balance sheet kumele aqukethe amalungiselelo kwi ukulandelana zonke izibopho esemthethweni kabusha.

nezinye izinhlobo

Kuye umthombo ezishisa kakhulu zikhipha izinhlayiyana ezilinganisweni:

1. Inventory. Basuke iyawakha ngokuhambisana amarekhodi iqoqo impahla, kusho yokukhokha, ukuzibophezela.
2. Incwadi. Basuke kwakhiwa ngokolwazi ezincwadini ezimali ngaphandle kokwenza iqoqo.

Uma idokhumenti iqukethe izihloko umqondo, ibizwa ngokuthi ibhalansi cwe, uma engekho, ngokulandelana, ibhalansi enetheni. Kukhona Ukwahlukaniswa ubunikazi inkampani. Ngakho, kukhona accounting imibhalo ukuze, ngasese, wokubambisana, izinhlangano zikamasipala zomphakathi umphakathi okuxubile.

imiqondo Key

Ngaphambi kokucabangela le Umklamo-balance sheet izinto, kubalulekile ukucacisa izimiso jikelele idokhumenti. Umbiko siqukethe itafula ezimbili. Umugqa ngamunye ubonisa igama into zokubala, izindleko zayo usuku idokhumenti. Key-balance sheet izinto ngokwentando nemithetho ethile kuphela. Izikweletu kanye kuwufanele net isibaluli ilungelo. Amafa, ngokulandelana, akhonjiswa ngakwesokunxele. Ezincwadini kwezomnotho echaza lezi zigaba:

1. Ukuzibophelela okuphambili. Zimelela sonke isikweletu sale nkampani, ekhona ngesikhathi usuku balance sheet. Kumiswa It is ngokuqondene inkampani imisebenzi yayo, ukukhokhela okuyinto kungacupha indiza dolobha.
2. Amafa - izihloko yasendlini. Ukulawula inkampani wathola ngokuqondene zebhizinisi YESAKHIWO. Lezi zimali angaletha yenzuzo yenkampani esikhathini esizayo.
3. Capital. It uvezwa uhlobo izimali kanye nengeniso abanikazi, zanqwabelana kuze kube phakade lomsebenzi le nkampani.

umehluko wemisindo nemiqondo yamagama

Njengomthetho, idokhumenti iyawakha ngosuku balance sheet (ekupheleni kwenyanga, ngonyaka, ikota). Kodwa Kufanele kwaziwe kodwa ukuthi ngokuya indlela, ibhalansi, ayezosebenza njengabaqondisi nje okungaqondile ulwazi ukubaluleka izinkampani impahla, zingase zimiswe ku noma iyiphi inombolo isikhathi futhi kaningi njengoba ebona kufaneleka khona. Kungaba ngisho ekupheleni ibhizinisi ngamunye. Kuyadingeka ukuba sicabangele ukuthi isimiso ukulondolozwa wenza kumiswa izitatimende. Lokhu kusho ukuthi aphume "ndawo" kungenzeka singabi ephepheni. nebhalansi shidi izinkomba - kuwumphumela izenzo ezithile lenhlangano. Synchronously ne izindlela kwelinye uhlangothi itafula ibonisa imithombo nesenzakalo yabo kwenye. Waba yini umphumela wesibindi nefa njalo umphumela ehluphayo. Ngokuvamile, ingxenye izimali ezikhokhwa ukuwuthobela, kungabi umnikazi. Kulokhu, ezothando iba:

Amafa = nezikweletu + nokulingana.

Isamba izinhlangothi ezimbili zesimo okufanayo, njengoba achaza izinto abanye ngezindlela ezihlukahlukene. Umphumela wokugcina ibizwa ngokuthi "uhlobo lwemali" noma "Inombolo" idokhumenti.

isakhiwo

Impahla zihlanganisa zonke izinhlobo izimali:

1. Izinsiza kusebenza.
2. Isakhiwo.
3. Material kanye yokusungula.
4. Ezokuthutha.
5. Receivables kwamakhasimende.
6. Imali by p / s nokunye.

Ukuzibophelela okuphambili akhiwa Wezezimali ukuthi inkampani kufanele ukhokhele izikweletu, izinsiza, izimpahla nokunye. Isibopho amanani alinganayo amabili amakholomu etafuleni akuxhomekile ngenombolo yemisebenzi igcwaliswe. Umgomo we kabili entry ukhonza kanye nohlaka ukuhambisana. Ucabanga reflection kolwazi mayelana nokusebenza kuma-akhawunti okungenani ezimbili. Njengomthetho, ngokuqondene nezimpahla kanye nezikweletu zihlukaniswe amanje nawesikhathi eside. Ngo umkhuba ngamazwe, zibalwa by degree of impahla ibe yimali.

balance sheet izinto: okulotshiweyo

Ezenye akhiwa uma sicubungula umthamo omkhulu ukuthengiselana. Ikhipha basuke zenziwe izigcawu ezithile, kuye ngokuthi izici zabo futhi uhlamvu. Eceleni ethulwa abalulekile-balance sheet izinto. Kulungiswa kolwazi non-abalulekile Kwenziwa ngokucophelela. ukulungiselela Ofanele idokhumenti mbiko uhlanganisa:

1. yokwenza iqembu Ofanele izinqubo ngokuhambisana yimvelo yabo.
2. Qedela Ukuhlanganisa imiphumela futhi ibhizinisi ukusebenza.
3. Proper kuveza imisebenzi. Endleleni zikhonjisiwe, kufanele aqondwe hhayi kuphela isimo sezimali lenkampani, kodwa futhi ukuze abone umphumela.

Key-balance sheet izinto zimi kanje:

1. OS.
2. Investment impahla.
3. amafa lwezezimali.
4. Izitoke.
5. amafa eziphilayo.
6. Investment.
7. Yezokuhwebelana kanye namanye ama-akhawunti Iyatholakala / ekhokhwa.
8. Ngokuqondene nezimpahla kanye nezikweletu ukudayiswa.
9. Cash and cash okulingana.
10. Ngokuqondene nezimpahla kanye nezikweletu izintela (esizokhokhwa ngamancozuncozu futhi lamanje).
11. Okubekiwe nokulingana, izithakazelo amancane.
12. izibopho zezimali kanye nokusebenza.
13. IA.

Ecacisiwe ohlwini ISiphakamiso 1 balance sheet ibonisa amafa yenkampani isilungisiwe. Lezi zihlanganisa zonke izinto inkampani isebenzisa ekukhiqizeni yayo eqondile noma ezinye imuli. umsebenzi. izihloko engeziwe ayatholakala kule-balance sheet lapho kubalulekile obonakalisa isimo yenkampani zezimali iyiqiniso futhi iphelele. Ngomuso, ukuze kulungiswe lolu daba, ucwaningo olwenziwe uchungechunge idatha. Ikakhulukazi, ukulinganiswa balance sheet izinto ngo:

1. Zezimali izimali.
2. amafa kokuqukethwe.
3. Imisebenzi ngaphakathi izimali ibhizinisi.
4. Usayizi, okuqukethwe, isikhathi ukuzibophezela.

cwaningo imininingwane Izici

Ukuhlaziya-balance sheet izinto kungenzeka kwenziwe ngezindlela ezahlukene:

1. Ngqo lokhu okubhale ephepheni. Ukwakheka izihloko akuzona ishintshe.
2. cwaningo ngokuqhathanisa analytics wafingqa ngokusebenzisa aggregation ezinye izakhi ukwakheka iyunifomu.
3. idokhumenti Isifundo ukulungiswa ngoba kwamandla emali. Ngemva kwalokho, le aggregation izinto abafanele izigaba kohlaziyo.

Indlela yokuqala ubhekwa kunalokho isikhathi esiningi futhi ukungasebenzi kahle. Kulokhu, ukuhlolwa balance sheet izinto kuhilela ukubala yi isethi. Kule ndaba, akusiyo njalo kungenzeka ukugqamisa Amathrendi eyinhloko isikhundla yenkampani zezimali. ibhalansi Analytical ifingqa bese uhlela izibalo ejwayele ukwenziwa lapho ufunda idokhumenti. Le ndlela ihlanganisa lenqwaba imiphumela. Zichaza izibalo kanye namandla okubakhona izimali zenkampani. Empeleni, lokhu ukulinganisela kuhlanganisa kokubili izinkomba evundla mpo.

Izigaba main

Ukwabela 6 ibhalansi ukuhlaziywa izinyathelo. Lezi zinto zihlanganisa ukutadisha:

1. Dynamics kanye nesakhiwo.
2. ukuzinza lwezezimali lenkampani.
3. Balance ishidi impahla ibe yimali, solvency yenkampani.
4. izimali State.
5. umsebenzi webhizinisi.
6. Nesimo esingokwezimali inkampani.

Ukuphenywa isakhiwo kanye namandla okubakhona

Enye yezindawo ukhiye sokuhlaziya ukhonza ukufunda imiphumela evundla mpo. Njengengxenye yalezi izinqubo kufundvwe Dynamics kwesakhiwo kanye inani amaqembu athile lezinto. ukuhlaziywa mpo futhi enezingqimba umphelelisi nomunye. Ekusebenteni, njengoba umthetho, yakha itafula ekhethekile. On kubo nokuhlaziwa isakhiwo wonke umbiko, kanye Dynamics izinombolo ezizimele yayo. cwaningo Kuqondile kuhilela ukusetshenziswa amanani isihlobo. Ibonisa inani isihloko ehlukile Imininingwane balance sheet. Uchungechunge isikhathi amagugu ukukhonza njengephayona isici ayimpoqo. Zingasetshenziswa ukulandelela kanye ukubikezela ezithile ushintsho kwesakhiwo izindlela nemithombo umgwengwezi. Ngenxa yalokho, kukhona ushintsho kumanani isihlobo. Lokhu kwenza kube nokwenzeka ukwenza Luhlatiyo izinkampani ngokuvumelana umkhakha yabo izici kanye nezinye izici. Amanani ovundlile akhiwa Ukubala kwemiphumela ngokuphelele ushintsho amanani nezinombolo isihlobo lokwehliswa yabo / ukwanda.

ukuzinza kwezezimali

izibalo wakhe ngokuphelele kunqunywa khona:

1. Inhloko yangempela. It uvezwa njengoMahluleli amafa net.
2. amafa yamanje futhi real kokusebenza.

Amanani ahlobene amelela ukumelana okuza.

Zezimali kanye solvency

amafa yamanje ube inkampani kuze kube sezingeni lokuba engase ngokwanele ukuhlangabezana nezibopho esikhathini esifushane. Kulokhu Sikhuluma-balance sheet zezimali. It ukhonza njengoba isisekelo solvency yenkampani. ukuhlolwa zezimali kungenziwa ngezindlela eziningi, kuhlanganise ekubalweni eziyisisekelo futhi okuza yayo.

ngezimali zikahulumeni

Ngokusebenzisa ukuhlaziya ibhalansi, kubalulekile ukufunda ukwakheka, ukusebenza kahle, isakhiwo afundwa futhi okungezona afundwa amafa. Kulesi umsebenzi, amanani ezikhethekile ezisetshenziswa. Lezi zihlanganisa, ngokukhethekile, zihlanganisa izibalo inzuzo kanye nenzuzo.

Amandla ukwenza ibhizinisi

ukuhlolwa kwalo kungaba kwenziwe:

1. Ngu degree of ukusebenza kahle kwemithombo (Dynamics kanye nezinga dolobha ukukhiqiza, inzuzo, umkhiqizo kanye nokunye.). Amanani ezibaluleke kakhulu zihlanganisa inzuzo dolobha namafa.
2. Ngu definition, izinga yokwehla noma ukukhula inzuzo, inzuzo kanye nokunye.
3. izinkomba Special umsebenzi ibhizinisi. Lezi zihlanganisa, isibonelo, zihlanganisa nokuthathe kwenza izinga lokhula ukuzinza, utshalomali, ikhono self ngezimali.

Sifo izimali eyenziwa ekubaleni okungu ahlukahlukene, ukuhlaziya discriminant. Umuntu angakwenza lokhu, isibonelo, Altman esebenzisa onobuhle zezibalo / onobuhle kwezomnotho ahlukahlukene noma amafomula.

isiphetho

Ifomu i-RF ukuzimelela kanye imithetho ekuwulungiseleleni for nezinhlangano ezingokomthetho (ngaphandle isabelomali kanye credit izinkampani) kulawulwa PBU 4/99. Inqubo kumiswa idokhumenti amabhange kulawulwa Regulations Central Bank. Ngokuqondene nezimpahla kanye nezikweletu ukuba ziboniswe ophikweni olunamandla kuncike isikhathi ukwelashwa (ukuvuthwa) on the eside futhi short-term. Nakuba zezimali yokubika (ngoba amabhange), akukho ngezigaba enjalo. Izikweletu kanye amafa babhekwa njengabantu yesikhathi esifushane uma isikhathi sabo ukuvuthwa (ukwelashwa) isikhathi esingaphezulu kwezinyanga ezingi-12. ngemva kosuku balance sheet noma isikhathi lomjikelezo yokusebenza, uma kuba ngaphezu konyaka. Zonke ezinye amagugu akhonjiswa njengezimpawu eside. Isethulo idokhumenti kulawulwa international namazinga IAS-1. Izimfuneko ikhululekile futhi singasetshenziswa amabhizinisi ezahlukene, kungakhathalekile ubungako bawo zabo nomsebenzi ethize. Sokuzindla ulwazi lwamanje ngalokhu impahla, ephethwe yibhizinisi ngesimo balance sheet siwubufakazi eyodwa yezindlela eziyisisekelo zokubala. Lowo Mbhalo wangonyaka we alibonisi ukuphuma nokungena kwezimali kanye Iqiniso imisebenzi ethize. Iveza isimo sezimali ibhizinisi isikhathi esithile. Ingqikithi Okusele ukuthi izindleko ulwazi impahla ngosuku oluthile zihlelwe ngendlela ekhethekile, futhi ngokwenza kanjalo walenza kungenzeka ukuhlaziya nokubikezela isimo esikhathini esizayo.