Isilinganiso semali yonyaka yokujikeleza ipahla: ifomu yokubala ibhalansi

Iimpahla zefayili zixabiso lokuthetha kwezibonelelo eziqinisekisa inkqubo yokuvelisa. Izakhiwo zepropati yenkampani ziquka izinto ezingekhoyo zangoku (izakhiwo zokulawula kunye nezakhiwo, izixhobo, uomatshini, izithuthi), kunye ne-capital capital, kwisakhiwo apho kukho iintlobo zepropati njengoko:

• imali ngemali kunye ne-akhawunti yebhanki;

• amasheya - iimveliso, izinto eziveliswayo, iimveliso ezivelisiweyo, iimpahla ezithengiswa kunye namanye ama-MPZ;

• amatyala ababolekisiweyo ngempahla ethunyelwe / engekahlawulwa;

• utyalo-mali lwexesha elifutshane kunye nezinye iimpahla.

Zonke ii-asethi ezikhoyo ziqokelelwe kwicandelo lesibini le-balance sheet kwaye zithathwa njengezixilongo, okokuthi, ukuthatha inxaxheba kwingeniso.

Eli nqaku liza kujongana nengcamango enjalo njengendleko yonyaka yokujikeleza ipahla. Siza kufumanisa ukuba esi sibonakaliso sibalwa kwaye sithetha ntoni.

Ukuveliswa kwempahla yokuvelisa kwi-balance sheet

Njengoko sele kuphawuliwe, kwi-hierarchy ibhalansi, i-asethi ezikhoyo ziqokelelwa kwicandelo lesibini le-BO-1 ingxelo. Kuhlobo ngalunye lwepropati apho luhambelana nomgca ohlukile:

▪ 1210 - MPZ;

▪ I-1220 - i-VAT kwipropati ethengiweyo;

▪ 1230 - amatyala abo batyala;

▪ 1240 - ekupheleni. Iziqhotyoshelweyo;

▪ 1250 - imali, imali efana nemali;

▪ 1260 - enye.

Iindleko zokugqibela zeendleko zokusebenza zijoliswe kumgca we-1200 we-balance sheet. Iqokelela inani elipheleleyo leemali zeenkampani kwinkampani nganye kwisiqalo sexesha elihlaziyiweyo kunye nokuphela kwayo. Kwi-accounting, ixabiso lexabiso kwi-balance sheet libizwa ngokuba yi-balance sheet.

Ukuthwala inani lepropati

AbaChwepheshe bahlalutya ukubaluleka kwencwadi ngokusekelwe kwiinjongo zophando. Umzekelo, xa kuyimfuneko ukufumanisa ubungakanani bemali yecandelo lonke okanye icandelo ngalinye, qinisa i-dynamics (ukwandisa okanye ukunciphisa kwixabiso lempahla) kwaye ngenxa yokuthelekiswa kwezikhombisi-ziqulatho ezipheleleyo zifumana izigqibo malunga nesimo somsebenzi osisiseko somhla othile. Ukongezelela kubasebenzisi bangaphakathi beenkcukacha ezikhoyo kwiingxelo zemali, iinkampani kufuneka zixelele abasebenzisi abangaphandle bangabasebenzisi - abaqashi, ababolekisi, abaxhasi-mali, abatyali-mali, ukubonelela ngolwazi oluhlukeneyo, kubandakanywa nokufumaneka kweefa.

Apho ixabiso lexabiso lencwadi lisetyenziswa

Ulwazi luyimfuneko kakhulu malunga nenani lexabiso lezinto ezikhoyo ekuhlalutyweni komsebenzi wezoqoqosho-inkxalabo enkulu ekuhloleni imveliso yenkampani kunye nemeko yezemali. Ngokuncediswa kwesi sibonakaliso, ii-coefficients zenkampani zibalwa:

▪ inzuzo yeempahla, ukuqikelela inani lemali efunyenweyo nganye ye-ruble etyalomali ekuthengeni izinto ezivelisiweyo kunye nemveliso;

▪ ukuthengiswa kwempahla, okubonisa indlela esebenzayo ngayo.

Ukuqhathanisa ixabiso lokuqala kunye neyokugqibela eliqinisekisa iindleko, uqoqosho luyakwazi ukufumana izigqibo malunga nokukhula okanye ukuncipha kwinani lezinto ezikhoyo ngokubhekiselele kwimali ngokwexesha elinikeziweyo, ukugqiba ixabiso elithandanayo elibonisa ukuba izinga lokukhula lwezalathisi zomqolo ngamnye kwicandelo lesibini le-balance sheet. Nangona kunjalo, amanani kuphela anika ulwazi malunga nokufumaneka kwepropati ngosuku oluthile, akusoloko ebonisa umfanekiso wangempela, kuba ebomini boshishini ubunzima bomsebenzi abufani, kwaye oku kukukhokelela ekuthengeni okungalinganiyo kunye nenkcitho yemali yokusebenza, umzekelo, kwiinkampani ezixhomekeke kwixesha lexesha. Kubaluleke kakhulu ukuhlalutya imeko yeefa ngexesha elifutshane okanye ukubala isibonakaliso esinjalo njengenani lexabiso leminyaka yeefa ezikhoyo. Ixabiso loluphawu lubalwa kwimveliso yobuninzi bezobalo zezoqoqosho.

Kuba yeyiphi indleko yonyaka yokujikeleza ipahla

Uhlalutyo olujulile lweenguqu kwisakhiwo kunye nokubunjwa kwee-asethi, kubandakanywa i-asethi yangoku, akunakwenzeka ngaphandle kokubala inani lexabiso lepropati ngonyaka. Ingakanani iindleko zonyaka zentengo yokusebenza ibalwa? Abahlalutyi bajika kumgca we-balance 1200, kwaye ukuba kuyimfuneko ukubala nayiphi na uhlobo lwepropati, umzekelo, iifowuni, kumgca ohambelana nesi sikhundla. Ifomula yokubala ilandelayo:

- О _ср = (О _н + О _к ) / 2,

Lapho i-О - inani lemali yokusebenza ekuqaleni kwexesha elihlalutyiweyo, О _к - ekupheleni kwexesha, 2 - inani lemihla yokunika ingxelo.

Umzekelo wokubala

Makhe siqwalasele ngomzekelo ukuba iindleko zonyaka zendleko zokujikeleza i-asethi zibalwe (ifom ibhalansi). Idatha yokuqala iboniswe kwitheyibhile yexabiso lokulinganisela ukujikeleza ipahla.

Itheyibhile yezalathisi ze-asethi zangoku ze-2016

Iimpawu	Ikhowudi yomgca	NgoDisemba 31, 2015	Ukususela ngoDisemba 31, 2016
Imveliso yokugcina	1210	5200	5450
I-VAT kwipropati ethengiweyo	1220	242	210
Akhawunti ezifunyenweyo	1230	510	620
Iimpahla zemali	1250	2460	3020
Iyonke isahlulo sesi-2 sesalathisi	1200	8412	9300

Sibala ixabiso le fom apha ngasentla ngokwemali yolwazi:

Mayelana _ср = (8411 + 9300) / 2 = 8856 i-rbl. Iimpahla ezikhoyo zamanje ngonyaka (umgca kwibhalansi ye-1,200) ibe ngama-ruble ayi-8 856.

Ngokusebenzisa i-algorithm efanayo yokubala, iindleko zonyaka zorhwebo zokusebenza (i-ruble eziliwaka) ibalwa ngokwezikhundla:

▪ amasheya (iphepha 1210) - О _ср = (5200 + 5450) / 2 = i-ruble ezingama-5325;

▪ I-VAT kwizinto ezithengiweyo - О _ср = (242 + 210) / 2 = ii-ruble ezingama-226 zamawaka;

▪ ii-akhawunti ezifunyenwe - О _ср = (510 + 620) / 2 = i-ruble ezingama-565 zamawaka;

▪ iimali - О _ср = (2460 + 3020) / 2 = ii-ruble ezingama-2740 zamawaka.

Iindleko zonyaka zendleko zokujikeleza ipahla, ifomula yokubala echazwe ekuhlaziyweni, isetyenziswe ngabafundi ukuba babale i-coefficients ebonisa imeko yezemali yenkampani, izinga lokuzinza, nokuchonga izizathu (ezintle kunye nezimbi) ezikhokelela ekutshintsheni. Ngokusekelwe kwiziphumo zabahlalutyi, ulawulo lwenkampani lwenza izigqibo malunga nokulawulwa kwezixhobo ezifumanekayo.

Umlinganiselo wokubala ukulinganisa kwemilinganiselo

Uhlobo oluthile lwexabiso le-arithmetic, apho ixabiso lentengo eliqhelekileyo libhekisela kulo, lilinganiselwe ixesha elilandelelanayo, elibalwe ngamaxabiso onke kwixesha elihlukeneyo okanye ngezikhathi ezahlukeneyo. Kwimathematika, isetyenziselwa ukufumana inqanaba eliqhelekileyo kwichungechunge olushukumisayo. Ngokwengxelo, umlinganiselo wesiganeko ulandelelwano olucacileyo uluhlu lwexabiso lomntu ngamnye ngexesha elilinganayo lexesha. Ifomula yokubala ilandelayo:

_{Cp / xp} = (½ x O ₁ + O ₂ + O ₃ + ... + O _{n -1 -1} ½) / n-1, apho

O-ibhalansi yosuku oluthile, n - inani lemihla yokunika ingxelo.

Ukubalwa kwemilinganiselo yesilinganiso

Ukubuyela kumzekelo owenziwe ngasentla, siza kubonelela idatha yokuqala kwiindleko ze-inventories ekuqaleni kwenyanga nganye:

- Ngomhla kaJanuwari 1, 2016 - 5200 amawaka ruble;

- Ngomhla kaFebruwari 1, 2016 - ii-ruble eziyi-4,960 zamawaka;

- Ngomhla ka-Matshi 1, 2016-5460 ii-ruble zamawaka;

- Ukususela ngo-Ephreli 1, i-2016-5530 ii-ruble eziliwaka;

- Ngomhla ka-Meyi 1, 2016 - 5360 iibrale ezinkulungwane;

- Ukususela ngoJuni 1, 2016 - i-ruble eziyi-4,980 zamawaka;

- ngoJulayi 1, 2016 - ii-ruble ezingama-4,890;

- Ngomhla ka-Agasti 1, 2016-i-rubriki ezingama-4780;

- NgoSeptemba 1, 2016 - i-ruble eziyi-4,980 zamawaka;

- ngo-Oktobha 1, 2016 - ama-ruble ayi-5,180 lamawaka;

- Ukususela ngoNovemba 1, 2016 - 5450 amawaka ruble;

- Ukususela ngoDisemba 1, 2016 - ama-ruble ama-5,550 amawaka;

- Ukususela ngoJanuwari 1, 2017 - 5450 amawaka ruble.

Bala umlinganiselo wesiganeko ngekota ye-MPZ ngo-2016:

• 1 sq. Nge- _{ср / хр} = (1/2 х 5200 + 4960 + 5460 + ½ х 5530) / 4-1 = 5261,66 i-rbl.;

• 2 sq. M. Malunga ne- _{ср / хр} = (1/2 ± 5530+ 5360 + 4980 + ½ х 4890) / 4-1 = 5183.33 ii-ruble eziliwaka;

• 3 sq. M. Nge- _{ср / хр} = (1/2 4890 + 4780 + 4980 + ½ х 5180) / 4-1 = 4931.66 iiruble eziliwaka;

• ezine-square metres. Malunga ne- _{ср / хр} = (1/2 kwi-5180 + 5450 + 5550 + ½ х 5450) / 4-1 = 5438,33 ii-rbl.;

Ngaloo ndlela, ubukhulu bomlinganiselo weendawo zokugcina kwikota yokuqala ngu-5261.66 iiruble zeeyure, kwii-ruble zesi-5183.33 zamawaka, kwi-ruble yesithathu - 4.931.66 eyi-ruble eyi-4 ukuya ku-5438 , Ii-ruble ezingama-33. Ukuhlalutya uchungechunge lweenombolo ezifunyenweyo, uqoqosho luyakwenza isigqibo malunga nokufumaneka kweendawo zokugcina kwikota nganye, ukuseka ukuguqulwa kwezitshintsho kuxhomekeke kwimisebenzi yenkampani okanye kumashishini. Ukubala ukulinganiswa kwemilinganiselo yexesha, ixabiso leempawu zifumaneka, ngokungathandabuzeki, zichaneke ngakumbi. Ezi zithethe, ezisetyenziselwa ukubala kwezoqoqosho, zinika izibonakaliso ezibonakalayo. Oku kubaluleke kakhulu kubasebenzisi bangaphakathi - ulawulo lwenkampani. Izibhengezo ezingapheliyo zexabiso lencwadi yeempahla zaneleyo kubasebenzisi bangaphandle.

Ukubalwa kwerhafu yenzuzo

Isibonakaliso esipheleleyo sokusetyenziswa kweemali kwiinkampani yimivuzo yokubuyiswa kwemali, ichazwe njengomlinganiselo werhafu (ingeniso) kwixabiso eliqhelekileyo lemali yokusebenza yonyaka:

К _{об / р} = В: О _ср , apho В - ingeniso, О _ср - iindleko zonyaka zemali zokujikeleza ipahla. Ifomula ibonisa inani lokuhlaziywa okuzibophezelekileyo kumyinge wemali ebekelwe imali kwiimpahla zangoku kwimveliso yokuvelisa.
Ukusebenzisa umzekelo ongentla kunye nokuwongezelela ngolwazi oluvela kwiNkcazo yeNzuzo kunye neLahleko malunga nemali yengeniso (ama-ruble angama-326,000), sibala inani lomvuzo:

К _об = 326 000/8856 = amaxesha angama-36,8, oko kukuthi, unyaka iindlela ezityalwe kwimveliso kwimali yokulinganisa ibingama-36.8 amaxesha.

Ukongeza, i-returnover ibalwe kwiintsuku, oko kukuthi, bafunda ukuba zingaphi iintsuku i-enterprise iya kufumana ingeniso elinganayo nesalathisi, njengendleko yonyaka yemali yokusebenza. Ubalo lwenziwa ngokwemimiselo:

- _{Ukubukela / dn} = 365 / K _{v / p} .

Ku- _{об / дн} = 365 / 36,8 = iintsuku eziyi-9,92 kuya kufuneka ukuba inkampani ifumane imali kwimali yexabiso eliqhelekileyo lokujikeleza i-asethi yonyaka.

Ixabiso eliqhelekileyo lama-coefficients

Imilinganiselo yokubuyiswa kwemali, akukho namanani alinganiselwe ngokubanzi. Hlaziya ii-coefficients ngokuqhelekileyo kwi-dynamics okanye xa kuthelekiswa neenkampani zonyango ezifanayo. Siyaqaphela nje ukuba i-coefficient ephantsi kakhulu ibonisa i-capital work excessly accumulated, okufuneka iqinise umsebenzi ukwandisa ukuthengiswa kwempahla.