Analysis sheet balance

balance sheet, enyanisweni, yindlela ngokwamaqela iqumrhu loshishino propati. Ucel lee-asethi lilungu nabamashishini iinkalo ezimbini: inkcazelo lungiselelo kunye nokwakhiwa (asset) kunye inkcazelo imithombo imvelaphi nendawo (passive).

Lo mthombo uphambili ulwazi kokusebenza kweshishini imeko yemali lweshishini Yiloo lomncono (Form 1). Uhlalutyo balance sheet linqanam lokuqala uphando olunzulu iimali iqumrhu loshishino.

Uhlalutyo ukunikela ingqalelo ekhethekileyo ngongoma zilandelayo.

1. Uhlalutyo utshintsho manqaku

Kufuneka siqale inkcazo udibaniso yonke impahla lweshishini in ebanzi kwesi sithuba senzelwa le ngxelo. Ngenxa yoko, libonisa umthombo lo uhlumisayo (unciphiso)-asethi, kuquka amanqaku phezu kwazo.

2. Uhlalutyo isakhiwo esele

Xa isakhiwo umncono ukufunda imali yayo kunye neziphumo kwicandelo ngalinye kuthathwa njenge-100%. Isabelo kwecandelo ngalinye libalwa njengenxalenye isixa-mali (yonke imithombo lweshishini), kwagqitywa ubunzima lento nganye.

Uhlalutyo Ulwakhiwo lwenziwa blockwise, kuqala bajonge umlinganiselo asethi ezisisigxina nezexeshana ngohlobo lwemali apho xwebhu lwenziwa, ngoko ngayo isakhiwo (balance asset analysis) zabo. liabilities Ngokufanayo ndimncinile (balance uhlalutyo passive). Esi sifundo sibonisa Dynamics utshintsho kubume ngeli thuba liphantsi koqwalaselo. Kuyimfuneko ukuba oyena nobangela zezi nguqu.

ingqalelo ekhethekileyo ihlawulwe ukuba izinto zibe ubunzima mkhulu, yaye ngaloo ndlela, isabelo apho utshintsha bulula. Amaxesha amaninzi iindawo ingxaki lweshishini.

3. Uhlalutyo eseleyo eyinkunzi yokusebenza net i (fer)

PSC kunceda ukuqinisekisa isixa -asethi zangoku ngemali eyinkunzi imali. Ibonisa ntoni inxalenye (share) -asethi zangoku yahlawulelwa kwixesha elithile kwi ngeendleko eyinkunzi ngayo lweshishini.

Ixabiso lika PSC ichaza indlela amatyala yenkampani. Umyinge fer ke sisalathisi yokuqala uyazinza zemali. Yiyo loo nto kubalulekile ukubala kubaluleke kakhulu. Fer umiselwa umahluko phakathi lwangoku asethi namatyala. Kwakhona, inokubuyiselwa kubalwa njengomohluko phakathi kwemali imali kunye nempahla ezisisigxina. Ngenxa indlela yamva kunokwenzeka ukuhlalutya izizathu zokuba kungani na utshintsho kwenzeka yokuhlawula amatyala.

Xa kubalwa isakhiwo kwakhona ukuqinisekisa inqanaba fer kwi asethi, nto leyo imele umlinganiselo asethi zizonke fer lweshishini. Ukukhula kwiikomiti kule meko ibonisa ukukhula ukuzimela-mali yequmrhu.

Ixabiso kangangoko yesalkathisi kumiselwa ngokuthathela ingqalelo amatyala kwipropati kunye nemiqathango phantsi apho zokuhlala kunye nabathengisi. Ukuze ubone nokwanela (insufficiency) fer, kuyimfuneko ukuba ukuthelekisa kanye ixabiso ngexabiso kuyilo elilelona. Xa lidlula okona ixabiso ebalwe ngayo ukuhla eyiyo kwinqanaba yayo akuthethi ukuba buthathaka uzinzo kwezemali.

Uhlalutyo balance sheet kukho nesiphelo lokuqala malunga ubukho izinto ezithile embi ngazo ubume ibhizinisi (lokuhla asethi, iingxaki neentengiso, ukufumaneka ematyaleni, njl njl). Kulo mzekelo, chaza izizathu ezabangela ukuba kokuhluma (umsebenzi ngokwaneleyo olusebenzayo sebe lorhwebo le, yokungafani kweenkonzo zokusebenza, njl) zabo. Kwelinye icala, bazimisele nezilungileyo eziqhubekayo (intlawulo usemva ezidlulileyo, ukhulo lwenkunzi, ukuphucula ubume asethi kunye al.).

Ezona mpawu emihle enkulu nolubonise uhlalutyo balance zezi zilandelayo: ukhulo lwenkunzi aqokelelwe ndawonye; ukungabikho mboleko ezinikwa iinkonzo; Imbali eyanelisayo credit; yokungabikho kwemigangatho ezisemva somvuzo, uhlahlo lwabiwo-mali, etc kunene.; akukho overstocking warehouses.