Yintoni na amatyala lweshishini?

Uxwebhu accounting ephambili leyo isebenza ukuvavanya ukusebenza kwawo nawuphi na inkampani - yinto imali eseleyo. main Umgaqo walo ukuhlonipha ulungelelwano phakathi asethi namatyala. isakhiwo balance sheet kuxhomekeke imihlaba kwishishini, kodwa, njengoko umgaqo jikelele: icala lasekhohlo - assets, kwicala lasekunene - amatyala. Umgca nge inani lothotho ehambelana zodwa kuvezwe. Oko ngenxa wohlalutyo babo nkampani. Yintoni na intsalela amatyala mpahla kufuneka ukwazi nawuphi na umntu emalunga sphere kwezoqoqosho.

balance

Ukuhlola umsebenzi kulawulo lweshishini elo, imibutho ngetyala, abanini, abanini zabelo, amagunya karhulumente wasebenzisa karhulumente amaxwebhu zaseprayimari accounting - Ifom nombolo 1, naziphi na iingxelo. yonke impahla kwiphepha lomncono, amatyala, imali, imali kunye nokusebenza umbutho eyinkunzi kangangexesha elithile. Uqingqo wemali ngayinye nto yenza kube lula ukuhlalutya -asethi namatyala lo mbutho. Umgaqo eseleyo, kulawulwa, kabini-entry, inika ulungelelwano wamacala amabini eseleyo, nganye uhlelwe ngokwemigaqo iintlobo amatyala kwemali. Yintoni na iimfanelo kwishishini, lungafumaneka kwi kwicala lasekunene itafile, kuyimfuneko ukuhlola isakhiwo sayo.

izenzo olumisiweyo (Tax Code) esisigxina uhlobo ibhanile eseleyo amacandelo bayo emiselweyo nkqubo ilandelayo xa kuzaliswa inqaku ngalinye. Ukungafihli le fomu ingxelo, kukho izicelo ezongezelelweyo ezibonisa ulwazi oluthile ngohlobo ngalunye asethi okanye amatyala kunye nokulingana. Iinkcukacha ezifunekayo ukuze uzalise oku:

- Igama lombutho (epheleleyo, kumiselwe imimiselo e);

- neekhowudi ezifanelekileyo (Inn, NACE, OKEI, OKOPF, OKFS);

- umhla ukulungiswa kunye nokungeniswa namagunya irhafu;

- kwidilesi ebhalisiweyo yalo mbutho.

isakhiwo sheet balance

Ngawaphi amatyala? Okokuqala, oko kuthetha, njengoko kubonisiwe kwicala lasekunene eseleyo. Ezantsi has izigaba ezithathu eziphambili:

1. amatyala elifutshane elide.
2. amatyala Long-term.
3. Capital kunye noovimba. elementi Umqolo ngamnye okanye nje iindlela ezibonisa kwishishini, apho kwenziwa i indima ebonakalayo esikalini.

Ngomhla umbuzo wokuba yintoni liabilities, impendulo ilula kakhulu - elikomkhulu mbutho. Oku kusenokuquka mali waboleka (-ixesha elifutshane okanye elide elide liabilities) nokuphathelene (bucala, reserve, ezongezelelweyo kuhlawulwa imali, igcinwe kwinzuzo kwixesha elidlulileyo.). Yintoni i-asethi? It izinto neendlela zokuvelisa.

Ubume inxalenye lasekhohlo eseleyo imi ngolu hlobo lulandelayo:

1. asethi Non-current.
2. asethi zangoku.

Kwicandelo ngalinye nqaku okubhaliweyo ngokomyalelo amatyala kakhulu. Zonke izinto balance sheet ziboniswa kule theyibhile ekuqaleni nasekupheleni nexesha elithile accounting, nto leyo ekhuthaza uhlalutyo olubonakalayo ngexesha lokubhala. Ukwenza izifundo olunzulu lombutho asset njengetyala, na isicelo (zokucazulula) kwinqaku ngalinye.

Zeziphi liabilities

Icala lasekunene ibhalansi ibonisa yonke imithombo asethi lweshishini. Xa zizonke, la manani ukunika enemisebenzi, nto leyo ngokwemimiselo yezemali ibonisa lwemali eseleyo. Nakanjani na inxalenye esebenzayo, okt. E. Icala lasekhohlo kwetafile. Liguqulwe lithatyathwa kwigama lesiLatini "ubutyala" lithetha "engasebenziyo". Eneneni, olu hlobo resource lweshishini esisetyenziswayo ukwenza impahla, kuthetha lwemveliso, inkunzi ukusebenza, ezingenakuchukunyiswa eziqwenga angundoqo lwezixhobo inxaxheba kumjikelo imveliso elivaliweyo. Phantsi ingqiqo ka "amatyala" fit zonke iintlobo mbutho eyinkunzi, kuxhomekeke imilo lombutho wayo (share, share); Amatyala zemali amagama ezahlukeneyo (-mboleko, credits, amatyala kunaniselwano) kunye ezingasetyenziswanga ngohlobo mali ezahlukeneyo (ukuphelwa lixabiso kunye nezibonelelo) kwiimalizabo (sum of njengengeniso egcinelwe ngamaxesha angaphambili).

Xa lwesigama accounting rhoqo wasebenzisa igama elithi "capital elipheleleyo", gama ngokunxulunyaniswa njengetyala kunye imali yayo. Kwakhona, ukuze abonakale kwicala lasekunene eseleyo imithombo eyahlukeneyo njenge "ukuzibophelela" yenkampani.

isakhiwo zamatyala

Zonke izibophelelo zenkampani zihlelwe ngokwezi manqaku alandelayo:

- Ngengqondo - tezo ibhalwe kwi-accounting-akhawunti zerhafu ngomhla oluthile kuba ukubala ixabiso le-asethi net, kodwa okunene bakhululwa. ozibonayo ngexesha ziya kukunceda ukuba uphephe intlawulo kabini, okt. E. Kukugcina amashishini lwangoku ngaphandle ukunciphisa ixabiso labo. Ngu izibophelelo ecingelwayo ziquka: imali efunyenweyo nemali-mboleko evela nomnini wenkampani, oovimba iintlawulo elizayo, ababolekisi ityala An umphefumlo kunye nabanye.

- Ngaba Ikho - ukungabikho virtual kokuzinikela, kodwa ingqalelo ngetyala, irhafu okanye iimali ezingaphezulu. Abanako kwenzeka inkqubo ekwenzeni eseleyo wokucinywa kade (reflection) e accounting la matyala. amatyala Ukufihla ziquka: liabilities irhafu wabalibazisa, transfers wesisa, izixhobo alufanelekanga okanye izinto yezibonelelo non-nemveliso, lokuhlawula ityala bamasebe okanye iinkampani (xa uthatha phezu izibophelelo ezichaphazelekayo), kunye nabanye.

- kanye - yokwenene kwaye aboniswe liabilities kwiphepha lomncono. Nabo ke, yahlulwe amatyala ngoku kwaye non-current kumaziko ngetyala, nohlahlo-mali kumanqanaba ahlukeneyo, abasebenzi lombutho, abaqali okanye zabelo. Wokuphuthuma ichazwa liability umhla besiya bekhula, leyo ixhomekeke kwisivumelwano. Xa ukusebenza kanye izibophelelo umbutho ulahlekelwa ngenye yempahla yayo, njengoko iya kuquka imali, imali esisiseko okanye esijikelezayo, kweemveliso ezigqityiweyo njalo njalo. D.

Yintoni na le liabilities yangoku

Nawuphi na umbutho yorhwebo okanye urhulumente ukwenza imisebenzi yayo aboleke. Uxanduva abulawe umhla kwenzeka kunyaka wekhalenda, ebizwa yangoku. Ziye ke zithathwe kwi liabilities kwiphepha lomncono, phantsi "amatyala zangoku". Ngenxa umthetho, ukuba zibonelelwa ngokupheleleyo bubukho asethi ulwelo ngomhla ethile. Kuba amatyala ngoku zibandakanya: iimali ezihlawulwa abasebenzi on kwizibophelelo imali emvuzweni kulungiselelwa ogwetyelweyo mali, mboleko elifutshane, mboleko, amatyala abanikezela ngokutya izinto, izinto kunye nezixhobo (ukuya kwixesha elibekiweyo sivumelwano). Ukuze uqonde ukuba yintoni na iimfanelo ekhoyo kuxwebhu lomncono, nceda ujonge kumqolo wesihlanu phantsi "amatyala zangoku". It zib le akhawunti ilandelayo: 66, 60, 62, 75, 70, 69, 68.

Yintoni na amatyala ixesha elide

Kwiiprojekthi ezinkulu-isikali imibutho zemali ukutsala Siboleke imali ukuze ixesha elide. inani labo elikhulu blanking kwenxenye kuthetha ukuba ixesha elide. amatyala exesha elide, okanye amatyala - ezi credits, mboleko afunyenwe isithuba esingadlulanga kunyaka omnye. Oku kuquka amanqaku promissory kunye imixokelelwane ezikhutshwe yinkampani. Njengesibambiso kolu didi namatyala iziko zeentengo zemboleko eyamkelekileyo asethi ezingezo-zangoku yenkampani. Kuba ixesha lokuhlawula imali-mboleko ukuba ufunge, kodwa qhubeka inxaxheba kwinkqubo yemveliso.

amatyala Bank

Accounting Indlela iziko lamatyala yahlukile imithetho Irhafu olulawulwayo kwamanye amaziko noqoqosho. Ngoko kuyimfuneko ukuba zihlale zodwa umbuzo wokuba yintoni na nabutyala yebhanki. Capital - isixhobo engundoqo imisebenzi kumaziko ngetyala. ukuba lityala, xabiso lazo elo ke lwemali eseleyo ebhankini. , Indlela ngobuchule data kusetyenziswe ngaphezulu eli xabiso. Wonke umbutho izama ukwandisa uxanduva mali zabo ebolekiweyo. Ubume eyinkunzi yebhanki ziquka: nesabelo, ingeniso evela nomba izibambiso, iidipozithi of amaqumrhu asemthethweni kunye nabantu, ingeniso evela kwimisebenzi.

analysis of liabilities

Ukuvavanya amatyala equity lweshishini kusetyenziswa imali eseleyo. Lolona hlobo luqhelekileyo uhlalutyo isixando - ukufunda nesakhiwo sayo. Ukuvavanywa iqhezu ubunzima amatyala ixesha elide kwaye elifutshane kumafa layo. Kulo mzekelo, imali ingqalelo asethi onokuthwalwa enokusetyenziswa ukuhlawula amatyala ngelo xesha lenzelwa ingxelo kwaye kwithuba elide. Positive okuhambisa icala ubukho kunye nentaphane ngabanini imali eyinkunzi kubume. A ngesilumkiso esiqatha kulawulo yenkampani ngexesha uhlalutyo isixando na inani elikhulu amatyala ixesha elide, isixa umsebenzi, ubukho akhawunti ekudala zilindelwe ukuhlawulwa.