Izimali amagama: yini ibhalansi?

Ngo ezimali, omunye imigomo ebaluleke kakhulu futhi asetshenziswa njalo kuyinto "balance". Inani layo Kuyaziwa kulabo nekhono emkhakheni. Abantu nazo zisekude akhawunti, lelo gama ajwayelekile kunalokho okukha phezulu futhi zivame nabo ngezinkomba umehluko othile. Nakubukwa jikelele, lokhu umehluko ukuthi kwenzeka phakathi langena nempahla eye yasetshenziswa ngesikhathi esithile. Nokho, Economist kanye nomqondo accountant lishonile kakhulu futhi ebanzi. Kuyini ukulinganisela Yeka ukuthi kubaluleke kangakanani ukuba alandise ngala notshwala zezimali enhlanganweni? Phendula lesi sihloko umbuzo ethulwa.

Umsuka futhi lisho ukuthini igama elithi

Igama kufikile inkulumo yethu kusuka Italian futhi nezwi ehunyushwa ngokuthi njengoba "zinsalela", "pay" noma "kuhlaziywa". Lokho ibhalansi emnyangweni ezimali, sifundile yekhulu nesishiyagalolunye. Yingaleso sikhathi lapho izwi yayisetshenziswa njengesikhungo eside ibhalansi akhawunti. Kuye kwakushintsha Inani lawo kuze kube namuhla. Nakuba sekuyinto ngaphezulu ukusetshenziswa kabanzi kulenkhulumo. Uma ekuqaleni lalisetshenziswa kuphela kwelinye icala - selisho umehluko phakathi debit nama-credit akhawunti, kusukela ekuqaleni kwekhulu lamashumi amabili, ukusetshenziswa kwalo selukhule ngaphezu ezimali. Namuhla leli gama lisetshenziswa ngomqondo ongokomfanekiso, kuba khona ngokobudlelwano nabanye namanye amazwe.

Ibhalansi accounting

Naphezu ukusetshenziswa kabanzi leli gama enkulumweni yanamuhla, injongo yayo eyinhloko ayiguquki. It is esetshenziswa ezimali ngo-Accounting ukuphathwa kwamabhizinisi kanye ibonisa umehluko phakathi amanani lirekhodiwe debit nama-credit akhawunti. Ukudalula imiqondo Kubalulekile ukuqonda ukuthi debit-credit ezinjalo.

Ibhalansi zingase zimiswe nhlangothi zombili we-akhawunti - kwesokunxele bese kwesokudla. Esokuqala debit futhi libonisa Parish, uma i-akhawunti iyasebenza, futhi ukugeleza rate, uma yekwentiwa. Eyesibili uhlangothi - credit - lisho okuphambene. kwakhiwa phambili ngamunye umehluko phakathi kwabo, ngokuthi "ukulinganisela." Uma lasebhange imali ngaphezulu, kubhekwa debit futhi kuboniswe ingxenye esebenzayo esele. Uma kancane - ukulinganisela credit (embhalweni izikweletu). Amanye ama-akhawunti babe kokubili nenye inhlobo yayo. Ngaphezu kwalokho, i-akhawunti ibhalansi nizuze zero, khona-ke sibonisa ukuthi ivalwe. Ngaphezu debit nama-credit, zikhona ezinye izinhlobo zamakhiwane. Okusele Ake sixoxe ngazo phambili.

Izinhlobo ukulinganisela kwamabhuku

I imikhuba ezimali ukuhlonza izinhlobo eziningana ezilinganisweni, okuyilezi:

• debit nama-credit;
• yekwentiwa;
• ukuqala nokuphela.

Abokuqala ababili siye sahlola kakade. Kepha insalela, kwenzeka lapho izimali ezitholwa yinhlangano idlule izindleko zalo kuzona. Esikhathini isimo okuphambene, lapho izimali ezingaphansi Izindleko zangempela, ekhiqizwa i ibhalansi okungekuhle. Naphezu kweqiniso lokuthi umehluko kungaba kuhle noma kube kubi, silotshwe uhlale uphawu. Lokhu kungenxa yokuthi ikhumbula kwemali esetshenziswa isimiso entry double, ngakolunye uhlangothi uyakucabangela imisebenzi ezaholela ukukhula izinto ezibonakalayo, ngakolunye - ukuze wehlise.

Manje ake ukubhekana neqiniso ukuthi ibhalansi ezifana kokuqala nokokugcina. Iqiniso ukuthi ukuhlaziywa zokukhokhelwa in kwamabhuku Kuboshwe abanye esithile (isib, inyanga eyodwa). Ngu ukuphela kwayo ngokuvala, futhi zicatshangelwa izinkomba ukudonswa kwemali nokubonga, umehluko okuyinto idluliselwe enyangeni elandelayo. Ukuvula ibhalansi, ibalwa okusekelwe imisebenzi odlule, wabiza esele kokuqala. Akunzima ukuqagela ukuthi ibhalansi yokugcina. Le akhawunti ibhalansi ekupheleni kwesikhathi. Okunqumayo njengoba isamba ibhalansi ukuvulwa kanye inzuzo ngoba wezimali odlule.

Ngokwesibonelo ukubala

Ukuze ukuqonde kangcono lokho ukulinganisela, ake sicabangele isibonelo esilula ukubala yayo. Thatha ithebhu "Okuqukethwe". Ekuqaleni kwenyanga kwaba 1,000 amamitha lendwangu (ibhalansi ukuvulwa). Kwesinye kwamamitha angu-200 yathengwa ngesikhathi sokukhokha futhi ithengiswe - 600. Ekupheleni kwenyanga, ukufingqwa komsebenzi kule akhawunti. Ibhalansi yokugcina kwaba 1000 + 200 - 600 = 600 amamitha. Njengoba lokhu akhawunti esebenzayo, debit idlula credit, kuyothiwa abadonsi.

Ake sithi enyangeni efanayo, une izikweletu kwezicubu in inani ruble ayizigidi 5. Ukuze akhawunti ukusetshenziswa wuMnyango yokwenziwa "Accounts ekhokhwa". He epha you 4000 no-2000 engilamukele kuye ku-invoyisi. Ekupheleni kwenyanga wamabhuku ezimali ibalwa ibhalansi 5 - 4 + 2 = 3000 ruble. Njengoba izindleko balance yokwenziwa kuyinto esele eyisikweletu.

Ubuhlobo wezoHwebo Foreign

Kulesi kumkhakha wetemnotfo futhi wasebenzisa igama elithi Italian for umehluko. Uyini ukulinganisela ukuhwebelana kwamazwe omhlaba? Lapha ukwaba okungenani ezimbili izinhlobo zawo - kuyinto ibhalansi wezohwebo ibhalansi ukukhokhelwa. Ake sihlole lokho imiqondo zisho.

Trade isivuno sisiningi kakhulu khona

Ngesisekelo namanye amazwe yokuthekelisa nokungenisa. Umehluko phakathi kwalezi amagugu yenkathi enikeziwe futhi ubizwa ngokuthi ibhalansi ukuhweba. Kungaba noma omuhle (lapho nokuthengiswa idlule ukungena, ke kukhona izwe ethengisa ezingaphezu kuka-ke othenga) noma kube kubi (lapho kunomkhuba reverse). Ezweni isimo lokweqisa sokungena phezu nokuthengiswa (imali esele yohwebo) ubonakala ezimbi. Isizathu sisobala: ngenxa somgomo wokusetshenziswa kwezilimi eziningi ukugcwalisa imikhiqizo emazweni aphesheya, ahlupheke nomkhiqizi yasekhaya futhi imali "funneling" phesheya. I izincomo we-International Monetary Fund , kukhona ngisho ngendlela ekhethekile okubhekiselwa ngayo isidingo sokulondoloza umsebenzi wezandla nebhalansi eyeqile, futhi ngokuvamile lesi sikhundla luyimfuneko Ukukhishwa ayeyiboleke uthi. Nokho, e-America, isibonelo, kukhona isimo reverse. Eminyakeni embalwa edlule kuleli zwe ubuswa ukungena, ezingakahleleki begodu nesikala sokudzimelela ongathandeki achitha izinkulungwane zezigidi zamaRandi. Kulokhu, izimo zokuphila sabantu US bangase umona abakhileyo emazweni amaningi ukuthi kuphela abafuna ukuchuma efanayo.

Ibhalansi ukukhokhelwa

Ukubudlelwano zikhona njalo inkokhelo yemali kwezifunda. Umehluko imali evela phesheya kanye nezinkokhelo esivuna kwamanye amazwe libizwa ibhalansi ibhalansi ukukhokhelwa. Kuyinto omuhle uma bathola okungaphezu kwendawo amahlamvu, futhi omubi - uma isimo sishintshile. Kulo mBhalo kukhona ukuncipha exchange angaphandle izinqolobane yezwe (uma inkokhelo eyenziwe e izimali zakwamanye amazwe, njenge-Euro noma dollars). Ukuze wenze i-ukuntuleka yokuthengisa isidingo kwezimpahla ezifuywayo ukuze izimali zakwamanye amazwe. Engeza izimali kungase futhi kube ngenxa kuqiniswa sokubolekwayo.

Ukuhlukaniselana namarisidi sokukhokha izinsiza

Kusukela ekuqaleni kuka-2012 namarisidi kukhona olunemininingwane ethe xaxa. Ngakolunye uhlangothi, lena mkhuba omuhle, kodwa ngakolunye - izakhamuzi unemibuzo eminingi ngokwalokho ekuqukethe. Ngokwesibonelo, abantu abaningi banesithakazelo kulokho kokusele namarisidi. Lokhu grafu ikhombisa ibhalansi i-akhawunti yakho ye ekuqaleni kwale nyanga. Uma ukubaluleka uthambekele kokuhle, ke ngokweqile kwezindlu kanye nezinsiza zomphakathi, uma omubi - yavuka izikweletu. Kulokhu, kubhekwa ezinjalo kuphela ngemva 10th lwenyanga kulandela yokubeka (kuba phakathi nalesi sikhathi izakhamizi ziyadingeka ukwenza inkokhelo ukuze Izinsiza). Ngakho, abantu abavamile abhekene welithi "ukulinganisela" ekuphileni kwansuku zonke. Kulokhu, ubonakala njengoba kuvulwa ukulinganisela akhawunti siqu amakota lawo lokuphumula.

isiphetho

Kulesi sihloko sihlole ngokuningiliziwe umbuzo yini bezinto ukuthi kuyini nokuthi kulokho izindawo isetshenziswa. I kabanzi kunazo wathandeka kakhulu lo mqondo ezimali ekuhlaziyeni imisebenzi irisidi nephumayo inhlangano. Nokho, isetshenziswa kakhulu kwezinye izici, kuhlanganise namanye amazwe ngisho izindlu kanye Tinsita wemboni.