Iintlobo ukulingana: eseleyo. Types of Balance Sheet

Balance Sheet - oku uxwebhu ibalulekileyo-arhente ingxelo accounting. Ntoni na, yintoni kukho imithetho kokugcwaliswa yayo, iintlobo kunye yokuhlela?

Iintlobo ukulingana: Ibhalansi

Iintlobo kungenxa iikhowudi accounting izinto ezahlukeneyo kunene: uhlobo ulwazi yenza isiseko intsalela, ixesha nokubunjwa kwayo, ulwalathiso, ulwazi ukubonisa indlela, kunye nezinye iimeko. Iintlobo kunye neentlobo balance sheet zahlukahlukene kakhulu. Ngu indlela wokubonisa ulwazi eseleyo iintlobo sheet ingaba:

• ukusebenzisa imali, leyo ebonakalayo kumhla elimisiweyo;
• indlela yokuxoxisana - bakha ngokungqinelana nengeniso ixesha elithile.

Ulwalamano ukuya kwixesha ukuyilwa kweengxelo ukwahlula iintlobo eziphambili kulinganisa:

• emnyango - ngexesha umsebenzi;
• ngoku - efunyenwe ngexesha lokunika ingxelo;
• lomqhubi - xa kwimeko ukutshona umbutho;
• aguquke - kunye na ngokuhlanganisa yeziko, ilungelo ezikweletini;
• ngokwahlukana - ngokwahlula inkampani kwinani iinkampani;
• ase - ngokuhlanganisa mveliso encinane ibe kokuqhubeka enye.

volume Data phezu iintlobo eziphambili amaziko kunika sheet balance:

• unit - phezu yinxalenye yeziko;
• esidityanisiweyo - ngokungqinelana ne-mali data ye kwamanye amaziko;
• Consolidated - njengako kumaziko eziliqela lixhomekeke kwelinye, ibinzana lwangaphakathi izibalo xa generalizing kwiingxelo ndithengise.

Intsalela misebenzi kungaba:

• kwako;
• sokugqibela;
• ingxelo.

Kuxhomekeka kuhlobo eseleyo lokuqala ulwazi:

• Machinenumber (wabumba njengoko iziphumo ze-inventri);
• incwadi (wabumba akhawunti kuphela ngokutsho iinkcukacha);
• Jikelele (kuyilwa ngendlela klk ekunikeni iziphumo eyenziwa inventory).

ukubonisa Data indlela:

• Gross - ohlanganisa ulwazi wokugcina izinto (ukuphelwa lixabiso, reserves, imajini);
• net - kunye ukurhoxiswa gulwa la manqaku.

Ibhalansi: Iintlobo yohlenga-asethi ezenza

Ngokwalo, iphepha lomncono imele itafile. 2 iqulathe icandelo enemisebenzi:

1. "Asethi Non-current".
2. "Asethi zangoku".

Kwaye ubonisa ipropati yenkampani.

Zonke izibonelelo zenkampani iqundaniswe kwiphepha lomncono kunye noluhlu imithombo yendalo - kwi balance kwisixando sokwenziwa. Area esikalini ibekwe indlela yokwandisa amatyala. Ityala has 3 division, "Capital kunye noovimba", "amatyala Long-term" yaye "namatyala elifutshane-elithi".

Types of kulinganisa lweshishini

Kungaba isethi iimpawu:

• yakheka yephiriyodi;
• ngokuvula resource;
• ubukhulu data;
• uhlobo lomsebenzi;
• model impahla;
• bengavumi uboniso;
• indlela zokuhlanjululwa;
• ngokutsho indawo asethi namatyala;
• ngokutsho Isazobe amabinzana ukubonisa.

Ngexesha ukubunjwa kulinganisa schetovodnye zihlukaniswe:

• Isingeniso okanye ekuqaleni - ngaphambi isabelo Inkampani yenze i-inventri ye-mhlaba kunye uhlalutyo nempahla yonke.
• Intsalela ekhoyo - ukususela kumaxesha ngamaxesha senziwe ngexesha, inkqubo yokumiselwa. Intsalela yangoku iintlobo ezi-3:

1. Initial (engenayo) senziwa ngenxa kwexesha kwengxelo.
2. Okugqibela (current) senziwe emva kwexesha kwengxelo.
3. sigaba lokuqala senziwe phakathi emhlabeni ekupheleni kwexesha lokunika ingxelo.

• Liquidationist umisela imeko yezimali zenkampani njengoko ngomhla isima ukusebenzela kwinqanaba lokugqibela.
• iibhalansi Partitive zenziwe kwinkqubo olwahlula amaziko amakhulu kwinani elithile iiyunithi incinane kwisakhiwo, okanye ngexesha yokosulela kwe-1 okanye amanye amaqela.
• Organising senziwa ngexesha uxhulumaniso lwe amanye amaziko 1 inkampani enkulu, mhlawumbi ngethuba kuthinjwe enye okanye ezinye iiyunithi zolwakhiwo ezinikwa kwiziko.

analysis Types balance

Izitshixo zihlukaniswe ifomu:

• opisnye balance sheet sibhalwe ngokungqinelana kunye nokuphunyezwa kwe-inventri imali, olu hlobo balance liyakwazi ukunika lula, nokuba iintlobo ezilula;
• ezimnyama senkolelo kwenziwa zisekelwe kwiinkcukacha-akhawunti schetovodnogo yangoku (ngokususela kumaxwebhu yangoku);
• imali eseleyo Chief ngomumo ngokusekelwe akhawunti akhawunti schetovodnogo kunye nolwazi inventory.

Ibhalansi sheets zihlukaniswe uhlobo

Kubungakanani kwedatha:

• iibhalansi ngamnye ukubonisa data kwi umsebenzi yeziko enye kuphela;
• kumaxwebhu esidityanisiweyo zibonisa data kwi umsebenzi athile, enziwe kunye nenkxaso kumatshini summation imali, olubalulekileyo amanqaku nokulinganisela sheets ngamnye kunye neziphumo yokubala asethi abangatshatanga kunye namatyala.

Esikalini ezinjalo iigrafu ngamnye zibonakalisa imeko amaziko ngamnye imali, ze kwikholam "Total" umisela imeko ngokubanzi onke amaziko imali ngokupheleleyo.

Le ukuthanda womsebenzi:

• Ibhalansi ye kwimveliso yokuqala - ngokungqinelana kunye nemisebenzi egunyazisiweyo yeziko;
• Zokulinganisela umsebenzi oluncediswayo kubonisa ezinye iintlobo zomsebenzi yeziko (icandelo nemoto, izindlu kunye noluntu njalo njalo. D.).

iwindo yempawu Uqwalaselo kubangelwa ukucwangcisa amanani isilungelelanisi-ngokomthetho:

• kazwelonke;
• komzi;
• op;
• iinkampani jikelele, njalo njalo. d.

belinganisela

Ngokutsho isiboniso balances into zihlukaniswe:

• ezizimeleyo - olu hlobo iseti ukwenza le iinkampani zimelwe ngabameli zamagqwetha;
• ezikhethekileyo - olu hlobo eseleyo Asinakucacisa ukwahlukana noshowo eyeye ziko efanayo (ummeli igqwetha).

Ngokutsho indlela zokuhlanjululwa:

• "Ezimdaka" iqulethe amanqaku gulwa isetyenziselwa injongo izifundo zemfundo, kwakunye ukuphucula imisebenzi ezifundisayo;
• "Coca" ususa uzinzo amanqaku ezisetyenziswa kwixesha langoku, na ndinesikali eseleyo. Kubonisa ixabiso elililo yeziko impahla.

Umxholo Balance Sheet

Xa indawo kwempahla kunye liability balance yahlulwe yaba isethi:

• ukulinganisela imilo - phezu indawo yamanqaku kunye neendawo yolunye zee-asethi namatyala ;
• ukulinganisela mzobo kwengxelo - on indawo alternate zee-asethi namatyala (balance sheet).

Iindidi eseleyo ngohlobo amagama ukubonisa:

• imali eseleyo kwi cala yenziwa ngokubala iseti amaqhekeza aseleyo (intsalela) ngokungqinelana noMgaqo-akhawunti;
• umva intsalela, ngaphandle amaqhekeza (okwendalo), kuquka ulwazi malunga intshukumo yabo (debit kunye credit ngokoMthetho) kwisithuba edlulileyo.

schetovodnomu ngalinye igumbi ebekwe zilandelayo iimeko ezithile: ukunyaniseka (yinyaniso), ukunyaniseka, ingqibelelo, ukuqhubeka, ukucaciselwa.

Limela ngokuthembeka intsalela, leyo zabuya ngokungqinelana amangeniso unokwenziwa usekelwe kolwazi izibambiso. Iphepha, ke, bonisa idatha kwiziko ukuze ufumane indawo elithile.

Ukulingana, iintlobo ibhalansi kuxoxwe ngasentla, bonakalisa uchaza data kwengxelo.

namatheko veiling

Kukho ezi ndlela zilandelayo data veiling:

1. Imiboniso lamaxabiso kwibalance sheet zidweliswe kwindawo engalunganga, ekufuneka ukuba zithathelwe ingqalelo.
2. Isiphelo ihlawulwe kunye akhawunti ukufunyanwa. Iimali kufuneka iboniswe, okunene le-asethi (akhawunti ezifunyenweyo) kunye AMATYALA ngokungqinelana (amatyala). Kwaye kwi khowudi umahluko kuphela phakathi kwabo (eseleyo eseleyo).
3. Types of balance - ukunqongophala ukugxothwa amaxabiso ukwenzela ukubalwa asele elibhaqiweyo.
4. Elingasebenziyo (ukwanda okanye sehla ixabiso kwi izibalo ngaphezu amelwe) ukwakha imali kunye isitokhwe ziko.
5. Nespisanie ushwankathela iindleko kwi iindleko ezinxulumene kwinqanaba ingxelo.
6. Ukwazisa kwi schetovodny ukulingana ngaphandle kwipropati.
7. Formation arch esisekweni lolwazi, hayi namaxwebhu boko.

Ubunyani eseleyo kunye nobulungisa - inkcazo impikiswano. I-Code uyakwazi ukunyaniseka, kunjalo akunakwenzeka.

Kukho ingqikelelo lovavanyo eseleyo: oluvavanyo, kwiimvavanyo zomntu ngamnye kunye ncwadi.

A Theory kwentelekelelo Justice isekelwe kwi nkolelo ku tiva iindleko eziye zaqaliswa ngethuba ukuphunyezwa kwiziko kwepropati ngexesha lokusekwa lizama.

Le mfundiso isekelwe phezu ngamnye kwiimvavanyo ukuba ixabiso lemali kweziko ngokuxhomekeke ngqo kwiimeko zobuqu, ifumaneka kuyo le nkqubo. Kuphela into uyakwazi ukuba ixabiso eyahlukileyo kumaziko ahlukeneyo.

Imfundiso le ncwadi isekelwe phezu isikali iimvavanyo, ngokungqinelana ne apho izibonelelo namaziko kuvela kwi-akhawunti (kwiincwadi).

Akukho nanye kwezi ngcamango abazange bafumane ithuba ukunika isisombululo ekhethekileyo isikali le ngxaki. Ngenxa yoko, sifanele silindele umlinganiselo eseleyo yeemvavanyo esekwe yi kwimimiselo ezisebenza kwixesha langoku.