Format sheet balance

ingxelo zemali sele zilungisiwe ngokulandela le iziphumo yemisebenzi yoqoqosho inkqubo enye lwezalathisi nezibonakalisa ubume yezimali kunye nempahla lweshishini. Isisekelo sayo idata ebhalwe kwifom emiselweyo. La maxwebhu zifakwa ukusebenza ngokungqinelana ne-odolo ze-Ofisi yoMphathiswa wezeMali of Russia.

Ifomu entsha lomncono kunye kwizihlomelo eziya zayo, iqulathe izalathisi eziphambili ifunyenwe ekupheleni kwethuba lokunika ingxelo. La maxwebhu zivunywe yi IMbasa yoMphathiswa wezeMali of the Russian Federation №66n, esatyikitywa ngomhla 02.07.2010 ngonyaka. Bangene amandla ummiselo kuqwalaselwa inika, kuqalwa neziphumo umsebenzi ngo-2011. Olu xwebhu uye ukuhlela. IMbasa ye-RF Ministry of Finance 05.10.2011 №124n nyaka, oko wenza uhlengahlengiso. Ngaloo ndlela, ingakumbi, unenzondelelo utshintsho ezincinane apha ezinye imiqolo. Ifomu sokulinganisela ngo-2012 kuye ikhowudi entsha zokubhala. Kwakhona, yenza imiqolo ezongezelelweyo.

Ifomu sokulinganisela, evunywe Order №66n, ngenani elikhulu, xa kuthelekiswa ne xwebhu yangaphambili, inani Earl. Kwikholam ethi "Iimeko" entsha iya kubonisa inani lothotho inani izimvo, anikwe namanani yonyaka.

eseleyo fomu baba ziqulathe iigrafu apho ukuthelekisa data eziboniswe kunyaka ophelileyo njengoko kwakunye phambi kwakhe. Xa uxwebhu olutsha waqalisa imigca ezintsha. Zombini kwii-asethi kunye namatyala. Kodwa okotshiweyo kwezinye izinto lomncono isusiwe.

Enye imigca ezintsha kwengxelo mali, equlethe ulwazi ngeziphumo zophando kunye nophuhliso, ibonisa idata kwiintlobo ezithile ze-R & D Ukongeza, iinkcitho lwenkunzi ufakelo kunye nolwakhiwo, ezo aziphelelanga, musa ukubala asethi. Ezi kufuneka ziboniswe kweli nqaku ngokuthi "Ezinye ii-asethi zangoku".
Ifomu sokulinganisela ngo-2012, njengoko uxwebhu elidlulileyo, iqulethe izalathi si zokunikwa ixesha elide kunye lutyalo-mali lwexeshana. Nangona kunjalo, amagama lemiqolo ezahlukeneyo kweli thuba yiSabatha. Bonakalisa of akhawunti ezifunyenweyo kwi ingxelo uxwebhu ingxelo njengangoku eveliswa kwenye esisixa. Ingcaciso isakhiwo yayo ngohlobo ixesha elide yaye inxalenye elifutshane elide kuyimfuneko ngoku uvelise ngememorandam ecacisiweyo, iqhotyoshelwe kolu xwebhu.

Ifomu sokulinganisela, esaye samkelwa IMbasa RF Ministry of Finance, engafani kancinane, xa kuthelekiswa ne xwebhu yangaphambili, ubume asethi. Line isusiwe ngenxa yolo, nto leyo amaqela ahlukeneyo zokucazulula esitokisini, kunye akhawunti ezifunyenweyo. №66n uMyalelo unika imibutho ilungelo Ingxelo self-determination of iinkcukacha amanqaku.

Abachatshazelwa lutshintsho kunye noxanduva. I evunyiweyo akukho imitya ecacisa nokwakhiwa eyinkunzi engumbeko kunye izinto ezihlawulwayo. Umzekelo, abaqali ingeniso imali okanye nxaxheba, kufuneka ziyachazwa kwinqaku ukuya kwiphepha lomncono. Oyihlawulweyo-imali, xabiso lazo elo ke kubonakaliswe inxalenye kwisixando, ebhalwe ngaphandle mali kufuneka sihlolwe. It iimali wangena kwilayini eyahlulweyo.

Kwicandelo sesine ingxelo eliphendulayo kufuneka ibonise iinkcukacha koovimba zidalelwe Amatyala anokuvela. Xa uhlobo lwangaphambili ezi zixa zibandakanywa umlinganiselo iindleko elizayo.

amagama amaninzi ahlukeneyo ziye imitya afana ebonisa capital share kunye imali ebolekiweyo. Ukongeza, iinkcukacha malunga amaxabiso ebhalwe kule akhawunti, obizwa ngokuba sheet off-balance ziyachazwa kumanqaku okudiza kwiinkcazelo zemali.

Ukwenza iindlela zekota nezonyaka, zonke ezenziwe utshintsho №66n Order kufuneka ithathelwe ingqalelo. Ngaphezu koko, amanani kwithuba elidlulileyo, ixabiso apho kufuneka ziyachazwa kwiphepha lomncono kufuneka zihlelwe ngokwezi mfuno zimiselweyo zintsha.