Yini likhona Inkampani-balance sheet

Ngaphansi eside convoluted "balance sheet ibhizinisi" inombolo ifomu ezifihliwe 1, noma nje omunye imibiko nesimo esingokwezimali ibhizinisi. Ngamanye amazwi, ibhalansi boo iqukethe impahla inhlangano nemithombo yalo kwezimali engenayo, obonakaliswe Ngokwamanani emali. Noma kunjalo, lezi zingxenye ezimbili ngokuthi ngokuqondene nezimpahla kanye nezikweletu. Nge ukuziphatha kahle sezindaba zezimali isiyonke kumele ilingane.

Kuyini namaculo Inkampani balance sheet? Lokho umsebenzisi ngamunye uthola ngolwazi olutholakala ngesikhathi, olunzulu futhi inhloso ukuthi isebenza okwamanje.

Ake sixoxe ngokuqondene nezimpahla kanye nezikweletu. Nazo ngokufanayo, nazo ihlukaniswe, ngayinye ibe izigatshana eziningana. Amafa akhiwe dolobha esinqunyiwe kanye circulating (futhi ezingenakuxegiswa noma amafa kungaxoxwa). I umahluko phakathi kwalokhu okubili: owokuqala ethatha iqhaza ukukhiqizwa isikhathi esingangonyaka noma ngaphezulu, okungukuthi isikhathi eside ngokwanele isikhathi. Futhi izindleko zabo, kuze kube sezingeni ukuguga, kuthinta izindleko umkhiqizo osuphelile. By endleleni, le nqubo ibizwa ngokuthi amortization. Afundwa izimali labo amathuluzi zomsebenzi babambeke ngokuphelele komunye umjikelezo zokukhiqiza, kanye amortization kwenzeka ngokushesha.

Balance ishidi inkampani iphathelene non-zamanje yayo amafa fixed assets, ingcebo, kanye ukutshalwa kwezimali eside. Ngu afundwa - zesikhathi esifishane zokonga imali, izinqolobane zezimali ne-VAT ku amagugu kuluthola.

Manje cabanga Ukwahlukaniswa ubhale izinkinga ezihilelekile. Zakhiwa zokuqhuba umsebenzi wenkampani, izinqolobane zayo kanye nezikweletu - kokubili yesikhashana nehlala isikhathi eside. Ngezinye ngalinye lala maphuzu abahlala bodwa.

Nge inetha kuwufanele lutho nzima. Lokhu izimali kwezimayini abanikazi futhi abayitholayo ngesimo inzuzo. Inkampani-balance sheet Inkampani kuhlanganisa nokulingana masheya ezezimali lomthetho futhi ezengeziwe, futhi isipele. Esinye isihloko lugcinwa nomholo ibhalansi.

izikweletu esifushane yilezo izikweletu ukuthi ibhizinisi liyadingeka ukuze asule e ngesikhathi esifushane - esingaphansi konyaka. Lesi sigaba kuhlanganisa ibhalansi credits, ukubolekisa, izibopho kubaphakeli. Ngakwelinye ihlangothi, izikweletu eside luqotho ngaphezulu - elithi ukuzibophezela yezimali kuqhubeke isikhathi eside. Ngaphezu ukubolekisa, lihlanganisa izibopho engamancozuncozu emagunyeni intela.

Hlaziya ezimali balance sheet ngezindlela eziningana - evundlile, mpo futhi edidayo.

ukuhlaziywa ovundlile: lisisakhiwo kuyinto esithile isikhathi. Ngokuphathelene nayo kubalwa sobukhulu isihlobo kanye eliphelele ushintsho ibhalansi lezingxenye.

ukuhlaziywa Kuqondile: isakhiwo balance sheet izinto ihlaziye, ikhumbula ngosuku oluthile. Ngenxa yalokho, kungenzeka ukunciphisa isibalo izigaba ukubala isilinganiso ukuzinza Imininingwane noma ibhizinisi zezimali.

Inkampani-balance sheet - isici esibalulekile futhi ngempumelelo kwanoma iyiphi inkampani.