Ibhalansi oluhlanganisiwe

Njengoba umthombo oyinhloko ulwazi abahlaziyi zezimali iyona balance sheet, equkethe yonke idatha emayelana ubhale izinkinga ezihilelekile kanye nempahla inhlangano okukhulunywa ngaso yokulinganisa. Naphezu kweqiniso lokuthi i umhlaziyi abangomakad 'ebona kudingeka kuphela ukubukeka eyodwa esele, ukuthola lonke ulwazi olufanele, zonke ngaphezulu elula ukusebenzisa oluhlanganisiwe-balance sheet. Ake siyiqonde ukuthi iyini.

ibhalansi ehlanganisiwe: Isibonelo

Ezomnotho kanye ne-mathematics Dictionary ithi ngaphansi wokuhlanganisa kumele aqondwe inyunyana kanye nokuhlanganiswa izinkomba isici esithile. Umehluko esemqoka yalolu Okusele evamile ukuthi iqembu izihloko eyenziwa kokuqukethwe kwezomnotho. ibhalansi ehlanganisiwe - lesi sithombe iyonke, kuyilapho abavamile - iqoqo izingxenye.

Uma senza ekuhlaziyweni zezimali, kungenzeka ukuba banake izikhathi nesenzakalo e amafomula. Nge lonke okungu zezimali kungabonakala nasemkhakheni into efanayo.

ibhalansi ehlanganisiwe evumela sokubalwa okuza, kuyilapho nawe ungalushayi uphindwe ngokuphindaphindiwe ukusebenza efanayo. Imiphumela iba yinhlanganisela yokukhandleka isheshe sihlaziye, futhi lokhu ukulinganisela ikuvumela ngokushesha kakhulu ukubala nemingcele eziningi: ukuzinza, inzuzo, zezimali. Ibhalansi aggregate kuba lula ukufunda, ngaphezu kwalokho, ngendlela kunjengoba eduze namazinga omhlaba accounting. Kodwa kuwufanele ukukhumbula ukuthi omkhulu ukuhlanganisa imingcele, ikhwalithi ephansi futhi ngo-ejulile analysis kusivumela ukukhiqiza lezi idatha.

Imashi ukuhlaziywa singenziwa kuphela ngemva ukulungiswa we oluhlanganisiwe-balance sheet. Uma lokhu isakhiwo balance sheet lamahubo lilingana, wanquma efanayo ukwaba amafa (fixed kanye lamanje), inhloko-dolobha (ukulingana izikweletu), ukulingana eziyisisekelo balance sheet uhlala ingashintshiwe. izigaba ngaphakathi Ukubuthelela izihloko ngazinye, njengoba izingxenye umphumela esilinganisweni alihlangani ngokugcwele kwezomnotho amagama ketshezi. Ngokwesibonelo, inani balance sheet esigabeni sesibili libizwa izimpahla zamanje. Nokho, lapha ifake ama-akhawunti atholakalayo izinkokhelo kulindeleke ngaphezu konyaka okuyiwona. Uma eyahlanganiswa uquqaba balance sheet we izimpahla zamanje ayifakiwe Receivables ezinjalo. Kodwa okwamanje akukho imithetho iyunifomu ukuqaliswa yayo. Ngo inqubo aggregating ibhalansi kufanele esekelwe ingqondo futhi ukuqonda okushiwo balance sheet izinto ngomqondo kwezomnotho.

Injongo ukuhlaziywa lolu hlobo Okusele ukuthola umbiko kwangaphambilini ku isakhiwo kanye namandla okubakhona izinkomba ezinkulu inkampani. Ukuze kufezwe lokho, nemingcele ibhalansi ehlangana ngemacembu main eziyisishiyagalombili, ngezigaba kwempahla wenziwa ngokuvumelana degree of impahla ibe yimali kanye nezikweletu degree of ukuphuthuma ekwenzeni izinkokhelo. Amaqembu kufanele abunjwe ikhumbula ukulungiswa ukwakheka zabo, esekelwe zezimali amafa kanye isikhathi ukukhokha izikweletu efakwe ukwaziswa-balance sheet.

Ehlanganisiwe nenzuzo nokulahlekelwa isitatimende kakhulu efanele imelelwa iqoqo izinkomba:

- Izimali;

- izindleko ezihlobene imisebenzi evamile, okubandakanya izindleko izimpahla, usebenza, amasevisi noma umkhiqizo, izindleko zokuphatha kanye nokuthengisa;

- inzuzo etholwe yokuthengisa;

- Okunye Imiphumela eziqala njengoba umehluko phakathi yokusebenza engenayo kanye nezindleko;

- inzuzo wathola ngentela;

- izintela Ayilibalanga nomsinga intela;

- inzuzo inetha.

Ngoba bonke laba izihloko ngeke ibalwe izinkomba isakhiwo nokukhula izinkomba ku amafomula ezikhethekile.