Ifomula amafa inetha balance sheet. Kanjani ukubala amafa inetha balance sheet: ifomula. Ukubalwa amafa net LLC: Formula

Kukhona inombolo ngokwanele ezinkulu izinkomba zezimali ezingaba elichaza kahle kanjani imodeli yebhizinisi inkampani ethile commercial. Phakathi kwalabo - amafa net. Le nkomba ongaba nentshisekelo zimali, ophathina, abakweletwayo, kuyasiza futhi abaphathi inkampani obhekene nentuthuko yayo. Kangakanani ukubaluleka amafa inetha izinkampani yesimanje Russian? Yini izifakazo ingasetshenziswa ngesikhathi esifanayo?

Uyini amafa net?

Ake ukufunda ekuqaleni ibhizinisi elithi embuzweni. amafa Net kukhona isilinganiso sezimali, okuyinto ichazwa umehluko phakathi zonke impahla yeNkampani (inkampani isibopho sezomthetho esilinganiselwe noma inkampani okuhlangene isitokwe), okuyinto siyayamukela ezimali kanye nezikweletu nazo eqoshiwe emnyangweni ezimali. Kulokhu, incazelo izinombolo ngamunye izingxenye ifomula kwempahla net Kwenziwa, njengoba umthetho, esekelwe izinhlinzeko zoMthetho wamaZinga izenzo normative-zomthetho, kanye oda nezincwadi ezihlukahlukene eminyangweni kahulumeni. Kodwa kukhona ifomula kuhlaziywa le nkomba, njengombana kuhlathululiwe kumThetho-wezesayensi nochwepheshe. Kodwa ngaphambi kokuthi uphenyo kubo, kuyoba usizo ukuba uhlole nendlela ozibonakalisa ngayo isakhiwo kungenziwa emelelwa amafa net inkampani.

Isakhiwo amafa net

Njengoba siphawulile ngenhla, le nkomba ibalwa njengoba umehluko phakathi isamba langempela zonke izimpahla nezikweletu. Ngokuhambisana zezomnotho ezivamile Russian iphuzu imvelo umbono ngowokuqala zifakwe:

• non-zamanje amafa emelelwa ezimpahleni ezingasuki phansi, izisetshenziswa angaphatheki, ukwakhiwa kuyaqhubeka, ukutshalwa kwezimali eside;
• amafa yamanje emelelwa amasheya ezahlukene, ama-akhawunti Iyatholakala, zesikhathi esifishane zokonga imali, i-VAT ku uthenge yokusungula izinto.

Kulokhu, ukubunjwa izimpahla zamanje, ochwepheshe batusa ukuba ngakususi izindleko lenkampani ukuthenga emuva ukwabelana ngenjongo ukudayiswa noma okwesula emakethe, kanye abasunguli ezikweletini izinkokhelo kuya dolobha ogunyaziwe. Ngakwelinye ihlangothi, isakhiwo passives kufanele babekhona:

• yesikhathi eside futhi short-term nezikweletu sokubolekwayo yenkampani;
• izikweletu ayemkweleta;
• izinqolobane ezihlobene izindleko esizayo;
• izikweletu abasunguli yokudlulisa imali.

Futhi ifomula amafa net esekelwe isakhiwo esicutshungulwayo yalo, senzelwe ukubandakanya isibonisi lokuqala nelesibili noma yiluphi ulwazi kungenzeka ngakho, noma ngenye indlela labizwa ngokuthi imithombo ngokuqinile noma ukuzinikela kwayo. Ngenhla sibonile ukuthi deku izindlela engasetshenziswa sokubalwa izinkomba wezimali, zingasebenzisa izenzo zomthetho ahlukahlukene. Ngakho, omunye wabadlali ezinkulu PPA elawula ekubalweni amafa net Order of the Ministry of Finance kusukela 28.08.2014, № 84n. Cabanga-ke indlela ukubala net kwempahla value (formula definition yabo, eqinisweni, is naye wayemele kule NPA) unikeza Ministry of Finance.

Ukunqunywa amafa net Ministry of Finance indlela

Umnyango wezimali main incoma ngokuchaza sibalo embuzweni, ngale ndlela elandelayo.

Okokuqala, inkampani kudingeka ukuba afingqe wonke amafa kuqoshwe futhi ubhale izinkinga ezihilelekile. Idatha kwi off-silinganise akhawunti, njengoba ochwepheshe Ministry of Finance ukholwa, akufanele kunakwe.

Okwesibili, ifomula amafa inetha indlela Ministry of Finance eqala exclusion amafa izinkomba ezifana abasunguli ezikweletini (bamasheya, abanikazi) kwezinkokhelo enhlokodolobha wabelane ngakho noma ukwabelana (kulo mqondo, Ministry of isikhundla Ezezimali sika kuvumelana indlela uchwepheshe, esesiye sacabangela ngenhla ) kwazo zonke izikweletu - engenayo ayilibalanga ezihlobene ukwesekwa umphakathi futhi wathola khulula nanoma yisiphi isakhiwo.

Esinye imininingwane yokunquma ukubaluleka amafa net ngokuhambisana indlela kubhekwa - kokubili kwemigomo ukubala ifomula kufanele ibalwe okusekelwe ukubaluleka ibonisa ukuthi balance sheet. Ifomula kuhlaziywa amafa net, Ministry ezihlongozwayo Wezezimali, sisonke akufane umqondo kwabanye kwandile naphakathi zezomnotho izindlela ukuthi kuhilele ukwenza kusebenze izibalo kusukela balance sheet. Manje ukufunda ngendlela okuphethwe ngayo le nkomba ingabalwa practice.

kanjani amafa inetha umkhuba?

Ifomula ukubala amafa net, isimiso, has a isakhiwo silula. Into esemqoka - ukuze babe nokufinyelela izibalo ezisetshenziswa kuwo. Umthombo oyinhloko ezinjalo, njengoba sibonile ngenhla, iyona-balance sheet kwenhlangano. Uma uthatha amarekhodi afanele ngefomethi lapho ivunyelelwa eRussia, ulwazi mayelana izimpahla ngokuqinile eziqukethwe ikakhulukazi umugqa 1600, ku-izinkinga ezihilelekile - emigqeni 1400 futhi 1500.

Kulokhu, uma ulandela izincomo Ministry of Finance nokukhupha kusukela abasunguli lokuqala izikweletu izinkokhelo kuya imali yamasheya yesibili - engenayo ayilibalanga, singabantwana futhi idatha ezisebenziseka ezimali, okukhombisa ukubaluleka inkomba yokuqala (ngokuvamile akhawunti debit 75), kanye izibalo umugqa 1530 (ipharamitha yesibili).

Ngakho, ifomula kwempahla net kuzosetshenziswa ku algorithm ethile. Sizokwenza silitadishe ngokuningiliziwe.

Formula amafa net: isakhiwo nowesifunda

1. Isinyathelo sokuqala sisuswe nezibalo umugqa 1600 Inkomba wabasunguli be izikweletu ekweletwa ngamakhansela iminikelo inhlokodolobha share.
2. Ngemva fingqa ukusebenza emigqeni 1400 futhi 1500 ibhalansi.
3. Okulandelayo thina ukhupha yi kusukela sibalo okuholela ngomugqa 1530.
4. Isinyathelo sokugcina ongalususa kusukela izinombolo, okuholela ukukhupha kusukela amagugu ezikweletini inkomba 1600, okuholela ku ukubala zokugcina.

Ifomula amafa net zingase zifane schematically? isimo Ukukhansela irekhodi nokubika ucingo njengoba NA, emgqeni balance sheet - IKHASI, accounting izikweletu - MF.

Ngenxa yalokho, ifomula kuhlaziywa amafa inetha balance sheet izobukeka kanje:

• NA = (TDB 1600 - MF 75) - (tdb tdb 1400+ 1500 - MFR 1530).

Ngemva kokuhlola indlela lapho inkomba wezimali ibalwa, sibheke indlela engasebenza practice.

Kuyini SIZUZISA uhlu izimpahla net?

amafa Net - omunye izinkomba zokuveza indlela ukusebenza imodeli yayo yebhizinisi. Umbandela main lapha - Inani emihle noma emibi index okuhambisanayo. Esimweni sokuqala, ilungelo lokukhuluma ngalolu inzuzo yenkampani, kanye nokutshalwa kwezimali okusezingeni eliphezulu yayo elikhangayo. Ngakwelinye ihlangothi, uma ifomula amafa inetha balance sheet yabonisa yalokho omubi - cishe, inkampani nezinkinga ezithile.

Indlela ukuchaza ukubaluleka amafa net?

Kukhulu ngezindlela ukuhunyushwa kwalesi inkomba kuncike esigabeni yentuthuko kwebhizinisi. Ukuze izinkampani ezincane, qala-ups, amagugu omubi akuzona njengoba ezibucayi ngokuqondene amabhizinisi ekhona emakethe isikhathi eside. izinkampani ukuthi zikhona kakhulu izingxenye Ukuze, Inkomba engakhi amafa net futhi kuvunyelwe, kodwa futhi, it is desirably waphawula eside.

Izinkomba ezifana izimpahla net, kuyasiza ukuba bagcine Dynamics, iminyaka eminingi. Noma idatha ngebhayisikili kusukela ezimali zamanje, ukulandelela ke nyangazonke noma emva kwezinyanga ezintathu.

amafa Net njengesizathu esinomthelela ukuphathwa kwebhizinisi

Inani Specific amafa net izibalo kusukela iphuzu Ngenxa ukuphathwa kwebhizinisi. Ngokwesibonelo, ukubala kwempahla net Ltd. (ifomula ukuze izinkampani abafanele futhi intando efanayo AO) lingase libe usizo:

• ezimweni lapho inhloko-dolobha share luyanda yinkampani impahla;
• phezu wokuhlengwa umphakathi kusuka kwabanikazi bamasheya izibambiso, at the ophumayo elilodwa lamalungu ibhizinisi inkampani;
• ngokulinaka izinzuzo co-abasunguli emphakathini;
• uma ihlela imibiko zimali;
• ekuhlaziyeni ukuphumelela yebhizinisi ngesicelo umnikazi wenkampani;
• njengoba umthombo obengeziwe idatha ngesimo sezimali inkampani lapho ucabangela loan izicelo yibhange noma ngokuhamba nokuxhumana nalabo abasemathubeni okuba abatshalizimali.

Ngakho, i-index calculus okukhulunywa, kuyasiza kakhulu kokubili ngokoMthetho nokuziphendulela kubabambiqhaza, futhi izici zomsebenzi kohlaziyo lwabaphathi, okuhloswe ngaso iqhakambisa izinqubo zebhizinisi.

Njengoba umbuzo kanjani ukubala amafa inetha balance sheet (ifomula asetshenziselwe le nhloso, nakho okuye wafunda yithi), kuyoba usizo ukuba adonsele ukunakekela eziningi umehluko wemisindo nemiqondo yamagama terminological ezihlobene nokusetshenziswa ngokoqobo inkomba okuhambisanayo njengoba elithile nesimo sezimali inkampani.

amafa Net noma kuwufanele net?

Ngokwesibonelo, ezinye izazi zikholelwa ukuthi igama elithi embuzweni, akumelwe sikhohliseke umqondo ukulingana. Kukhona elinye futhi iphuzu umbono ngalolu mqondo. Ngokuphathelene izinqubo zomthetho nezomnotho - e Russian efanele kusho iNPA imiqondo emibili ngokuvamile ubhekwa njengomunye efanayo kakhulu noma ezifanayo.

Ngokwesibonelo, uMthetho Federal № 226 sangomhla 18.07.2011 konyaka wabonisa ukuthi izinhlangano ýkhasýmende akufanele ibalwa amafa net, futhi kwenza izimali zabo ngokulandelana eqondiswa ku PPA ezikhishwa CBR. Omunye umthombo esiphawulekayo umthetho - inombolo Bank of Russia Incwadi 350, enyatheliswa 28.10.1996 In masisho ukuthi amafa net - sibalo oluhambisana umqondo capital yebhange.

Ngakho, ngokuphathelene credit nezinye izikhungo zezimali, ayebheka umqondo kumelwe libhekwe njengelingcwele ezifanayo. Ngakho-ke, njengoba abanye abacwaningi abakholelwa ukuthi, sivunyiwe the Order efanayo Ministry of Finance № 84n lusetshenziselwe ukubala le Inkomba, njengoba izimpahla net Inkampani, ifomula is, isimiso, angasetshenziswa ukuze anqume ukubaluleka nokulingana lenkampani. Yikuphi, esikhundleni salokho, kuyinto kuyinkomba ebaluleke ukusebenza kwebhizinisi.

Kukhona elithi ukuthi iseduze kakhulu umsindo ukucabangela, - "amafa net zamanje".

Uyini net izimpahla zamanje

Ngaphansi amafa ahlanzekile zamanje libhekisela inani nokulingana inhlokodolobha inkampani (okungukuthi, e incazelo eyodwa - amafa efanayo iyonke), kanye nezibopho eside, kancane ukubaluleka amafa non-zamanje. Abanye ochwepheshe ukuchaza le nkomba njengoba umehluko phakathi Amafa esewonke niqinile, okuyinto ihlukaniswa njengoba zamanje, futhi isibalo zonke izikweletu yenkampani ukuthi kukhona isikhathi esifushane.

Bonisa ukuthi izimpahla net zamanje

Net izimpahla zamanje - sibalo ukuthi kuvame kakhulu ukuba kusetshenziswe ukuhlola ukuzinza ezezimali nezomnotho inkampani-aspect ukutholakala kwemithombo ukukhokha izikweletu zamanje futhi ukutshala ekwandiseni ukukhiqizwa. Igama elithi okukhulunywa elinye igama ezivamile - net zokusebenza dolobha.

Ngakho, umtshali wemali uyobe ngokucabangela amathemba lekusisa inkampani ethile (isibonelo, Ltd.), kungase kudonse futhi amafa net zamanje. ezifana ukubala ifomula kungenzeka kulekelelwa nalezo zisetshenziswa sokunquma nokulingana. Lapho bobabili izinyathelo - nangokwengeziwe ezikhangayo utshalomali kungaba ngokuqinile.