Ngokuqhathanisa ibhalansi kohlaziyo. balance sheet - isibonelo. ibhalansi kohlaziyo

ibhalansi Analytical ngokuvamile lisetshenziswa ukufunda isakhiwo kanye namandla okubakhona sezimali izinguquko yenkampani. Thola kube nzima. Ngenxa yale njongo, ibhalansi yasekuqaleni, okuyinto uphawu futhi izihloko ehlukahlukene kwahambisana by izinkomba Dynamics kanye nesakhiwo. Kulokhu, ngokuvamile kubuyise owaqalwa isakhiwo balance sheet: ngokuqondile ukwaba izimpahla zamanje futhi okungezona zamanje, izikweletu kanye nokulingana dolobha, ukulingana kwemiphumela phezu ngokuqondene nezimpahla kanye nezikweletu. ibhalansi Analytical kuyasiza ngoba ikuvumela ukuba ahlele Wenza izibalo ukuze sinqume ukuthi izinguquko ezenzeke isimo impahla lenhlangano, ukuze sifinyelele iziphetho okuyinto imithombo ekutholakaleni ukuthutheleka izimali ezintsha futhi lokho amafa ukutshala izimali.

Indima ibhalansi kohlaziyo

Luhlatiyo ibhalansi kohlaziyo inikezela ngedatha kokuhlaziywa ukukhiqizwa ezicini eziningana:

- yokunquma inani izimpahla zamanje futhi okungezona zamanje, ukushintsha isilinganiso zabo, kanye imithombo yabo ngezimali;

- Izihloko ezikhula ijubane ngokushesha, futhi umthelela wabo isakhiwo balance sheet;

- inani amafa aphethwe ama-akhawunti atholakalayo futhi ezikhona;

- ukusatshalaliswa of ukuboleka ukuvuthwa kanye nemingcele;

- sokunquma ubukhulu isabelo nokulingana nendlela inhlangano kuncike kuzo.

Ukuhlaziywa ibhalansi kohlaziyo ibheka izakhi, okuyinto ingxenye iyona enkulu kunazo zonke, futhi labo abamagama Ingxenye kuyahlukahluka stepwise. ukuhlaziywa ovundlile futhi mpo Dynamics isakhiwo kanye nendlela okwakheke ngayo impahla kwenza kube nokwenzeka ukuze usethe usayizi ukwanda isihlobo kanye ngokuphelele noma ukwehla amafa yenkampani ekhona kuhlanganise nezinhlobo zayo ngazinye.

Ukuxilongwa isimo sezimali zenhlangano yasebhange

Ngokuqhathanisa ibhalansi kohlaziyo Kulula ukuthola emthonjeni ngokusebenzisa yayo ukusebenza anezele Dynamics kanye nesakhiwo okunamathiselwe kusho izinkomba yasebhange commercial isikhathi ngendlela efanayo. Njengoba imingcele kwaleli ukuhlaziywa zimi kanje:

- amagugu ngokuphelele kuzo zonke izinto ibhalansi ekuqaleni nasekupheleni kwenkathi ethile;

- isisindo ethile izinto ngazinye ku-balance sheet ekuqaleni kanye ekupheleni kwesikhathi sokubika;

- inani eliphelele ushintsho;

- izibalo ngokuphelele nokuminyanisa;

- Iphesenti ushintsho ekuqaleni kwesikhathi;

- izinkomba Dynamics izinguquko isakhiwo balance sheet;

- izindleko eyodwa nokukhula komnotho ngamaphesenti angu tihloko kanye Imininingwane balance sheet.

Ngokuqhathanisa ibhalansi kohlaziyo has a ezithile pre-isethi ifomula ukuthi libukeka kanje:

izimali Net siqu = izimali siqu Gross - yisimo amafa.

Uma sicabanga ngesibonelo ibhalansi kohlaziyo, injalo kuhlanganisa:

- ekumakholomu 3-8 ayizikhombisi isakhiwo;

- Ubala 9-17 aqukethe izinkomba;

- amagrafu 12-20 - izinkomba ibhalansi isakhi izikhulumi.

okulotshiweyo

Ngo amakholomu 3-5 liqukethe ulwazi mayelana ubukhulu ngokuphelele kwento futhi imiphumela ibhalansi izigaba ekuqaleni kanye ekupheleni kwesikhathi ofuna uhlaziye. Emasimini eSifundazweni 6-8 kubonakala isisindo ethize, kanye ukubaluleka umphumela izihloko ekuqaleni kanye ekupheleni nezikhathi. Ibala 9-11 iqukathe idatha ku ubukhulu eliphelele izigaba nezintshumayelo nezihloko ezanyatheliswa izinkathi ihlaziye. Ngo Amasimu 12-14, ungabona izinguquko izisindo ethile ingcosana izihloko esingashintshi kuze kufinyelelwe esikhathini ofuna uhlaziye. Ibala 15-17 aqukethe izinguquko yamanani eliphelele okufakiwe kuze kwemigomo nezikhathi kuqhathaniswa. Amasimu 18-20 ziboniswa iphesenti ushintsho amanani ngokuphelele ibhalansi imiphumela.

Ngokuqhathanisa-kohlaziyo balance sheet: amafa

Isakhiwo le ngxenye siqukethe izinhlobo eziningana amafa: akuzona kuwumthombo wemali khona, imali ezibuthaka.

ebhange balance sheet izikweletu - siqu (okwedlulele) kanye nezimali ezibolekwe. Ngo oseceleni, indawo esele, kukhona izimali siqu - net.

Ngokuqhathanisa ibhalansi kohlaziyo Kuyathakazelisa ngoba ikuvumela ukuba bahlanganise futhi ngandlela-thile ukuze ulinganisele kahle phakathi izibalo, okuyinto evamile ezivezwa umhlaziyi ku Ukubuyekeza kokuqala. Kulesi ithebula ngokuvamile imbozwe lenqwaba nemingcele ezibalulekile agcwele Dynamics kanye statics we nesimo sezimali ebhange zentengiso. ibhalansi Analytical, okuyinto ithebula oluqukethe idatha ezidingekayo kuhlanganisa imingcele nezanele zokuqhuba ukuhlaziywa mpo futhi enezingqimba. Eyokuqala likuvumela ukunquma inani inetha, kanti eyesibili ukucacisa izinguquko isihlobo kanye ngokuphelele ubukhulu okufakiwe komuntu ngamunye okwesikhathi esithile.

amathuba indlela

Ngokuqhathanisa ibhalansi kohlaziyo ikuvumela:

- Hlukanisa izinhlobo yekwentiwa zemisebenzi, ukuhlola degree of ukubaluleka kwabo isakhiwo Imininingwane;

- ukusebenzisa ehlukile lekuhanjiswa ezihlola ukuhamba izinsalela;

- ukuhlonza degree lokuguqulwa isikali sezinhlobo ezithile ukuthengiselana yasebhange;

- ukuhlonza izimbangela kanye degree kwethonya izinguquko othakazelisayo izihloko ku isivuno, ukuzinza, imisebenzi nenzuzo ibe yimali yasebhange;

- ukukhomba ukuthi iyiphi ebhange noma yenkampani imithombo siqu futhi yiziphi abathintekayo;

- ukwaba amafa izigaba: ngenzuzo, akasakwazi futhi uketshezi;

- yahlakazeka ukuvuthwa amaklayenti izimali ephakanyiswe ngesimo idiphozi.

Ekubhaleni izinguquko isakhiwo izikweletu kanye amafa kungenzeka ukuze sifinyelele iziphetho umthelela imithombo ethile njengoba isihluthulelo kwemali, kanye ukwazi isiqondiso izimali zabo.

Kanjani-ke wonke umsebenzi?

Imvelo bangaphandle lapho imisebenzi izinhlangano credit, kushintsha njalo. Lokhu kudinga ibhange ngempendulo efanelekile lwabaphathi, kanye enemininingwane, ngo-ejulile analysis of Izinqubomgomo zomnotho kanye nezezimali, ukuthuthukiswa ezingasho izindlela ezintsha ukuze kwakhiwe umkhiqizo isivuno sisiningi kakhulu khona ngokunikeza services eyengeziwe isikhungo amaklayenti. Inhloso amabhange isifiso njalo ukuhlangabezana nezidingo emakethe entsha, emakethe ezilungele nemiphumela engemihle emncintiswaneni esebenzayo, ikakhulu lowo lihlotshaniswa izinguquko zenzalo.

Ezimweni zanamuhla ubunkimbinkimbi beqhuba ibhizinisi yasebhange kudingeka ukuba kulungiswe umqondo ukuphathwa izinhlangano abolekise sithombe. Manje endaweni ethembisa kakhulu ezifana nokuphathwa amasu kanye zezimali emabhange. Nokho, kuba Esigabeni nokuthuthukiswa. Lezi zindawo kakade wakwazi bagomela wodwa endle Banking, kumane ngosizo lwabo kungenzeka ukuqinisekisa ukuphathwa kuhle ubudlelwano ezibangela imigomo amasu kanye nezinhloso kumiswa imithombo yezimali kanye ukusetshenziswa kwazo.

Kusukela zonke lezi zindlela osekukhulunywe singaphetha ngokuthi eziyizo zokuphathwa kwezimali isakhiwo Ikhredithi nohlelo lokuphatha izinyathelo ezithathiwe uhlaka lwenhlangano ezifanele ukuqinisekisa ukuhambisana nesikhathi kanye lokuqhubeka kwamaloli nezimoto uma zidlula wesikweletu, okuyinto yenzelwa ukuzinza amabhange, nenzuzo kanye ukuphepha imithombo yendalo yazo zonke amaklayenti kanye nabalingani .

Izindlela ukwakha ngokuqhathanisa ibhalansi kohlaziyo

Uhlaziyo ngokuvamile eyalo eyodwa yezindlela ezihlongozwayo ngezansi:

- ngqo ibhalansi, hhayi ngokushintsha indlela yokwakheka izinto pre-ibhalansi;

- ngokwakha ukubekwa uphawu kwabangu-ngokuqhathanisa balance sheet, okuzokwenza luhlanganiswe kukhona eyohlobo e izakhi ukwakheka balance sheet izinto;

- wenza idatha ukulungiswa okwengeziwe Inkomba izinga lokwehla kwamandla emali kanye ukulinganiswa eminye okufakwe edingekayo izigaba zezomnotho. Ukulungiselela ibhalansi kwezomnotho ngokuqhathanisa kuvunyelwe emthonjeni esebenzisa ahlukene inqubo ukubekwa uphawu izihloko kanye ashukumisayo kanye nezinkomba kwesakhiwo ibhekwa.

I lula le ndlela ukuthi uhlela futhi kuthuthukise izibalo ngokuvamile eyenziwa abahlaziyi ngesikhathi ukujwayelaniswa ehlangane ibhalansi. Ukuhlaziya ngokuqhathanisa ibhalansi kohlaziyo uzisibekele lenqwaba izinkomba okubonisa statics kanye namandla okubakhona inhlangano ngokuya ezezimali. Lokhu kuhlanganisa izinkomba mpo futhi enezingqimba ukuhlaziywa ngokushesha esuka lapho ukuthola idatha kanye izici isimo samanje ibhizinisi ngokuya ezezimali. Lezi zihlanganisa:

- bubhalwe izindleko isamba impahla kwenhlangano, elisesifundeni sendaba;

- izindleko izimpahla ezibuthaka, okuyinto silingana nobude esigabeni sokuqala;

- izindleko mobile, ibonakale ekupheleni kwesigaba sesibili;

- ukubaluleka esitokisini, okungukuthi, impahla afundwa amafa;

- nenani kwezimali siqu lenkampani okwethulwa ekupheleni kwesigaba wesithathu ibhalansi;

- nenani kwezimali waboleka, futhi leyo mali iyabonakala imiphumela izigaba lesine nelesihlanu;

- inani capital, umehluko obonakalayo umphumela izigaba wokuqala nowesithathu ukusebenza.

Net kokusebenza ubonakala into ehlukile oluhlanganisiwe-balance sheet kanye kuchazwa njengoba inani izimpahla zamanje ukuthi zisekelwa ngokusebenzisa dolobha baqashwe. Kulolu hlu ephawula degree of impahla ibe yimali, onikeza ke obaluleke ngokukhethekile. Kuhleleka kwemali ukusebenza umehluko etholwe phakathi ngokuqondene nezimpahla kanye nezikweletu okwamanje. Kukhula ukubaluleka libhekene index, uzinze nakakhulu kuba isimo sezimali inhlangano.

Ukuhlaziywa ibhalansi kohlaziyo kufanele ukuqhuba ukwelashwa okuphoqelekile okwenziwa ezikhungweni ukunakwa yezinguquko inani usayizi ukusebenza capital izimpahla Imininingwane, tilinganiso ukulingana kanye izikweletu kanye nobuhlobo babo, kanye ama-akhawunti atholakalayo ikhokhwe.

ukuzinza kwezezimali Esitebeleni ibhizinisi kuhambisana nokwanda share capital ukusebenza, kanye abafumana ukukhula ukulingana kuqhathaniswa waboleka. Kulokhu, Receivables kanye okumele zikhokhelwe cishe ezingeni elifanayo.

Ingqikithi yalo ukuhlaziywa ovundlile ibhizinisi kuyinto ukwakha inani elidingekayo amathebula kohlaziyo, lapho ngokuphelele ibhalansi izinkomba kufanele kuzosungulwa izinkomba Dynamics. Analyst inquma degree of wokuhlanganisa. Lena ngenye indlela ebalulekile ukunquma ukuzinza inkampani futhi esimweni sayo sezimali.

Ukusebenzisa i ibhalansi kohlaziyo

Isikhathi esining impela, ngoba ukuhlaziya sangaphandle ngempela enganele balance sheet ejwayelekile. Kulesi simo ovunyelwe ukusebenzisa uphawu. sokuhlanganiswa yakhe kuhilela ushintsho owakhiwa le ukulinganiswa noma disaggregation, kanye thinning esele ecabanga ngokugcinwa okuqinile eziningi imithetho ebalulekile:

- okufanele bathwale izindleko wangempela-non-zamanje amafa;

- ukubaluleka izimpahla zamanje (ezikhona, Receivables, izimali etholakalayo) kanye nezikweletu (ezibolekiwe kanye akhawunti ekhokhwayo) ukuba ilungiswe amanani ezingafakwanga kule-balance sheet ngesizathu esisodwa noma kwenye.

Umehluko okuholela phakathi ukubaluleka ngokuqondene nezimpahla kanye nezikweletu, angavunyelaniswa esebenzisa isihloko eziklanyelwe ibhalansi kohlaziyo, ethiwa "zanqwabelana dolobha." It ahlanganisiwe ngokuphelele zonke izinhlobo yemali lengenako enzuzweni lenkhulu, izimali imali, izinqolobane wadala aphume inzuzo, ukusetshenziswa kwezimali kanye nezinye izinto balance sheet. Ngakho, uma sikhuluma kanjani ukuhlola esele, kuyafaneleka ukuthi kule iphepha ethulwa konke inkampani uye wakwazi ukuba uthole phakathi ukhona. Uma kuziwa impahla ezizimele, kusukela ngomzuzu incorporation. Ungabona-balance sheet, isibonelo oboniswe ngezansi.

Isakhiwo kungenziwa yanelisa, uma ibhalansi kumelwe ilingane iqoqo imibandela echazwe:

- isamba izimpahla noma izikweletu, ie-balance sheet, kulindeleke ukuthi senyuke ekupheleni kwesikhathi sokubika, uma kulinganiswa nokwenu ekuqaleni;

- amafa yamanje kumele abaqhubeke nge ijubane ngokushesha kunokuba non-zamanje;

- inkampani ukulingana kumele sibe ngaphezu loan futhi ekukhuleni kwayo Dynamics kufanele idlule izinga lokukhula naleyo ebolekisayo;

- okumele zikhokhelwe kanye Receivables kumele abaqhubeke cishe ngesivinini lesifanako;

- kusho afundwa amafa siqu kufanele izidleke ezingaphezu kuka-10%;

- ibhalansi okumelwe ukulahlekelwa kwambulwe.

iziphetho eziningana

Ngakho, uma sicabangela ingxenye esele yabantu abasebenzayo ibhizinisi, isibonelo elichazwa lapha, kumele ukuthi by ukwelashwa kohlaziyo yezimbangela futhi izingxenye sokukhuphula noma ukwehlisa imingcele ethile izinkomba kungathola ngishiyeka imisebenzi ezezimali nezomnotho iyiphi inkampani. Lokhu kudinga ukunaka ezingxenyeni ezahlukene lonke iqoqo idatha.

Uma ucabangela ibhalansi, isibonelo elichazwa lapha, ungabona izikhathi ezahlukene. Lokucabanga ngokuthi ukuncipha Imininingwane isikhathi esithile, lapho kubhekwa okwamanje, kuyinto itestamente ukwehlisa inzuzo yomnotho ye-inkampani, okuyinto evame phetho ngongakwazi ukukhokha izikweletu yenkampani. Futhi ngezinye izikhathi kuba Ukwehla inzuzo inkampani iba imbangela ngongakwazi ukukhokha izikweletu zalo. Leli qiniso kungenziwa kuphela kunqunywa ngenxa ukuhlaziywa ezijulile:

- zingaba ukuncipha isidingo kuphela imisebenzi, izimpahla kanye nemisebenzi yenhlangano;

- izimakethe ningazenzi izinto ezidingekayo, izinto zokusetshenziswa noma imikhiqizo Semi-siphelile, kuye kwenkululeko inkampani;

- ukuzungeza kwezomnotho asebenzayo kancane kancane abathintekayo amagatsha, usebenzisa "inhlabathi", ezihlelwa "umzali" inkampani.

Ukuze sithole edingekayo ngokuqhathanisa ibhalansi kohlaziyo. iziphetho kuso kalula ukwenza accountant afanelekayo kuyokwembula zonke amaphuzu abalulekile inkampani. Ekuhlaziyeni okwandayo-balance sheet for kwesikhathi edingekayo acabangele umthelela izinguquko uhlu ezimpahleni ezingasuki phansi, uma ukwanda value abo akuxhomekile ukuthuthukiswa umsebenzi ezimbonini. Lokhu kukhombisa ibhalansi, isibonelo okuyinto kubonakala lapha. Into enzima kakhulu acabangele umthelela emali, kodwa ngaphandle bekuyoba nzima ukwenza noma yiluphi iziphetho esichazayo mayelana nokuthi Ukwanda kwakukuhle umphumela balance sheet Imininingwane izindleko anda umkhiqizo osuphelile ngaphansi kwethonya kwamandla emali, noma-ke ubonisa ukunwetshwa imisebenzi ezezimali nezomnotho inhlangano.

ukuhumusha

Luhlatiyo ibhalansi, okungukuthi isakhiwo icala, ikuvumela ukuba uthole esinye sezizathu ezinkulu ngenxa ukuzinza zezimali wenkampani. Ngokwesibonelo, okwandisa inani izimali siqu ngokusebenzisa yimuphi umthombo otholakalayo ithuthukisa nokusimama kwezimali. inzuzo agcinwayo kule ndaba lakheka ngokubizwa umthombo replenishment kokusebenza, futhi ukunciphisa izikweletu zesikhathi esifishane ekweletwa abakweletwayo ngalesi simo.

Uma sihlola indlela ushintshe isakhiwo impahla yeNkampani, ungathola kube okubaluleke kakhulu. Ikakhulukazi, ukwanda Ingxenye ukusebenza dolobha impahla ngokuvamile kuwuphawu kumiswa isakhiwo amafa ephathekayo, ezingasetshenziswa ukwandisa izinga inzuzo ebhizinisini. Ingxenye izimpahla zamanje kungenziwa ziyalelwe ukuba umthengi imikhiqizo abolekise, imikhiqizo siphelile, amasevisi kanye nenhlangano komsebenzi, ababasizayo kanye Receivables ezisele, okubonisa ukuthi immobilization langempela le ngxenye kokusebenza kunqubo enkulu ekukhiqizeni. Ungase futhi ukhulume ka alo base ukukhiqizwa. Ukusetshenziswa ngendlela ethile accounting kungase kubangele ukuba sisibheke kanye nokuhlolwa wangempela ezimpahleni ezingasuki phansi.

Ngakho, ibhalansi ngokuqhathanisa kohlaziyo baba ithuluzi ngempela ebalulekile futhi enamandla ukunquma isimo samanje ibhizinisi. Ingakusiza ukunquma ukuzinza kwezezimali hhayi kuphela, kodwa futhi noma sokuhlela eminye imisebenzi ebalulekile izikhathi. Okwamanje, lokhu akusho ukuthi umthetho ngokuqhathanisa kohlaziyo balance sheet ngesandla, ngoba lokhu kukhona kakade izinhlelo isilungele ezimali. I umhlaziyi kuyinto elula kakhulu ukusebenza ukwabelana nathi ngalokho kwaziswa.