Ibhalansi: ibhalansi izinhlobo. Izinhlobo Balance Sheet

Balance Sheet - lena idokhumenti ebaluleke kakhulu ejensi ezimali yokubika. Yini-ke, ukuthi iyini imithetho ukugcwaliswa yayo khona, izinhlobo kanye ngezigaba?

izinhlobo ibhalansi: Balance

Izinhlobonhlobo kungenxa ezimali amakhodi yezici ezihlukahlukene kakhulu: uhlobo ulwazi okuyinto kwakheka isisekelo ibhalansi, isikhathi lasungulwa, isiqondiso, ulwazi ukubonisa indlela, nezinye izimo. Izinhlobo futhi izinhlobo lekuhanjiswa zahlukahlukene kakhulu. Ngu indlela ukubonisa ulwazi we-balance sheet izinhlobo kungaba:

• ukhokha ngokheshe, ukuthi kubonakala usuku ezimisiwe;
• kungaxoxwa - ezakhiwe ngokuvumelana inzuzo okwesikhathi esithile.

Ubuhlobobo ngesikhathi kumiswa izitatimende ukuhlukanisa izinhlobo ezinkulu ezilinganisweni:

• emnyango - ngesikhathi umsebenzi;
• yamanje - ekhiqizwa kuleli sekubika;
• ukuvalwa - uma ekuvalweni kwenhlangano;
• avuselelwa - ne the kabusha isikhungo, ilungelo ucabanga;
• ngokuhlukana - sokuhlukanisa inkampani ibe inombolo izinkampani;
• ukuhlanganisa - ngokuhlanganisa amafemu amancane zibe munye kokuqhubeka.

Idatha ivolumu izinhlobo ezinkulu izikhungo izonikezwa balance sheet:

• iyunithi - ku ingxenye yesikhungo;
• elihlanganisiwe - ngokuhambisana nenani idatha kwaletinye tikhungo;
• Ahlanganisiwe - ngokuvumelana izikhungo eziningana kuncikene, inkulumo yangaphakathi nokugoqa e generalizing izitatimende nokuqeda.

Ibhalansi ye imisebenzi kungaba:

• nkomoni;
• sokugcina;
• ukubika.

Kuye uhlobo ibhalansi kokuqala ulwazi:

• Machinenumber (kwakhiwa ngokusho imiphumela yokusungula);
• incwadi (kwakhiwa ama-akhawunti kuphela ngokolwazi);
• Jikelele (kwakhiwa ngokuvumelana izifakazo ukunikela imiphumela yokusungula wenziwa).

Idatha ukubonisa indlela:

• Gross - yokuxhuma Imininingwane eliletha ukuthula izinto (ukwehla, izinqolobane, margin);
• net - ne ukuhoxiswa eliletha ukuthula lezi zihloko.

Ibhalansi: ibhalansi izinhlobo amafa ukwakha

Schematically, ishidi ibhalansi limelela etafuleni. 2 yakhiwa division enemisebenzi:

1. "Amafa Non-zamanje".
2. "Amafa yamanje".

Futhi ubonisa impahla inkampani.

Yonke imithombo yenkampani ziqoqwa kule-balance sheet kanye nohlu imithombo yendalo - e ibhalansi yekwentiwa. Endaweni ibhalansi afakwe imodi okwandayo zezimali. Nezikweletu has 3 division, "Capital futhi alondoloza", "eside izikweletu" futhi "izikweletu esifushane".

Izinhlobo ibhizinisi ezilinganisweni

Accounting kungaba iqoqo izimfanelo:

• ukwakha isikhathi;
• ukwakha umthombo;
• usayizi idatha;
• uhlobo lomsebenzi;
• imodeli impahla;
• uphikisana isibonisi;
• nokuhlanzwa indlela;
• ngokuvumelana indawo ngokuqondene nezimpahla kanye nezikweletu;
• ngokuvumelana Fig ukubonisa indlela yokuzikhombisa.

Ngesikhathi kumiswa schetovodnye ezilinganisweni zihlukaniswe zibe:

• Yesingeniso noma kokuqala - sekusele up inkampani olwenziwa iqoqo impahla kanye ukuhlaziya wonke impahla.
• Ibhalansi yamanje - ngezikhathi ezithile zenziwe ngesikhathi, inqubo yokusungulwa. Ibhalansi lwamanje 3 izinhlobo:

1. Kokuqala (engenayo) senziwa ngesisekelo isikhathi sokubika.
2. Yokugcina (lamanje) senziwa ngemva kwesikhathi sokubika.
3. isigaba olwandulelayo senziwa phakathi phansi futhi ekupheleni kwesikhathi sokubika.

• Liquidationist inquma isimo sezimali inkampani kusukela ngosuku ke liyeke ukusebenza esigabeni sokugcina.
• ezilinganisweni Partitive benziwa ukuba ihlukane le izikhungo ezinkulu e inombolo ethile amayunithi kulencane kwesakhiwo, noma phakathi ukudluliselwa 1st noma uqhekeko.
• Organising senziwa ngesikhathi uxhumano kwaletinye tikhungo e 1 inkampani enkulu, noma ngokuhamba okunamathiselwe elilodwa noma ezinye amayunithi kwesakhiwo enikeziwe sikhungo.

ukuhlaziywa Izinhlobo ibhalansi

Amakhi abahlukene ifomu:

• opisnye lekuhanjiswa iyawakha ngokuhambisana ukuqaliswa iqoqo imali, lolu hlobo ibhalansi uyakwazi ukunikeza lula, noma izinhlobo elula;
• vaults theory zenziwa esekelwe ulwazi lwamanje akhawunti schetovodnogo (esekelwe imibhalo lamanje);
• ibhalansi Chief iyawakha ngesisekelo akhawunti akhawunti schetovodnogo futhi ulwazi yokusungula.

Balance amashidi zihlukaniswe hlobo

On usayizi idatha:

• ezilinganisweni ngamunye ukubonisa idatha ku umsebenzi esikhungweni esisodwa kuphela;
• elihlanganisiwe lekuhanjiswa kubonisa idatha ku umsebenzi ezinye izinhlangano, wenza ngokusekelwa umshini summation lemali, okuphawulekayo amanothi abanye ngabanye lekuhanjiswa nemiphumela ngokubala amafa olulodwa kanye nezikweletu.

Ngo ezilinganisweni ezinjalo amagrafu ngabanye amele isikhundla yomuntu izikhungo imali, futhi ikholomu "Ubude" inquma isimo jikelele zonke izikhungo imali ngokuphelele egcwele.

I esilindele umsebenzi:

• Balance zokukhiqiza eyinhloko - ngokuhambisana nemisebenzi ogunyaziwe isikhungo;
• Balance umsebenzi asizayo libonisa ezinye izinhlobo emisebenzini yesikhungo (imoto wemboni, izindlu kanye yomphakathi nokunye. D.).

Ukucushwa ishidi kubangelwa usethe izibalo Ukudidiyela-zomthetho:

• kazwelonke;
• idolobha;
• wokubambisana;
• izinkampani jikelele, nokunye. d.

ibhalansi Kuboniswa

Ngokusho isibonisi into ezilinganisweni zihlukaniswe zibe:

• ezimele - lolu hlobo iqoqo ingenzele izinkampani ukuthi emelelwa abameleli abameli ';
• ekhethekile - lolu hlobo ibhalansi bahlelekela ngokwahlukana kwesakhiwo okuqondene isikhungo esifanayo (ummeli omele).

Ngokusho indlela uhlanzekile:

• "Zokuzenzela" iqukethe amanothi eliletha ukuthula, wasebenzisa ngenjongo izifundo zezemfundo, kanye yokuthuthukisa imisebenzi ulwazi;
• "Clean" kususa eliletha ukuthula amanothi asetshenziswa esikhathini samanje, ezilinganisweni sokulinganisela. Libonisa ukubaluleka langempela sebuholi impahla.

Okuqukethwe Balance Sheet

Ngendawo yefa futhi isibopho ibhalansi ihlukaniswe yaba iqoqo:

• nebhalansi isesimweni - kundawo amanothi nezindawo zokuvumelanisa of nezimpahla kanye nezikweletu ;
• nebhalansi figure sombiko - indawo enye ngokuqondene nezimpahla kanye nezikweletu (balance sheet).

Izinhlobo ibhalansi ngohlobo isibonisi izinkulumo:

• Isivivinyo ibhalansi senziwa ngokubala isethi zezingxenye ezithile (ezisalayo) ngokuvumelana akhawunti;
• ukuhlanekezela ukulinganisela, ngaphandle kwezingcezu (ezisalayo), kufaka phakathi ulwazi mayelana ukunyakaza kwabo (debit nama-credit imigomo) esikhathini esidlule.

Ngamunye schetovodnomu egumbini eziphoqelelwe elandelayo izimo ezithile: ukwethembeka (ubuqiniso), ubuqiniso, ubuqotho, embili, ukucaciseleka.

Limelela ngokwethembeka ibhalansi, okwakubekelwa iyawakha ngokuhambisana okufakiwe wenza ngesisekelo ulwazi izibambiso. Paper, sibonisa idatha lesikhungo i iphuzu esithile.

Balance, ibhalansi izinhlobo okuxoxwe ngazo ngenhla, bonakalisa ichaza idatha ezimali.

reception asibekela

Kukhona izindlela ezilandelayo idatha asibekela:

1. Ekhombisa ngemagugu balance sheet ahlelwe endaweni engafanele, okumele kunakwe.
2. Isiphetho ekhokhwa kanye ama-akhawunti atholakalayo. Izimali kudingeka ukuba baboniswe, ngempela ngokuvumelana fa (ama-akhawunti atholakalayo) kanye nezikweletu ngokuvumelana (abakweletwayo). Futhi ikhodi kuyinto umehluko kuphela phakathi kwawo (lonke ibhalansi).
3. Izinhlobo ibhalansi - ukusweleka uxoshwe amagugu sokubalwa ngokweqile itholiwe.
4. Engavumelekile (kwenyuke noma kwehle Inani tibalo kuka kufanele) ukwakha izimali futhi amasheya isikhungo.
5. Nespisanie ufingqa izindleko izindleko ezihlobene esigabeni yokubika.
6. Isingeniso ukuze schetovodny ibhalansi ngaphandle impahla.
7. Ukwakhiwa lwaleli ngasesinqeni se ulwazi, hhayi imibhalo kugomela.

Imiphumela engokoqobo yokwenza ibhalansi nokungakhethi - yencazelo impikiswano. Ikhodi unekhono thembeka, Nokho engenakwenzeka.

Kukhona umqondo ibhalansi ukuhlolwa: ukuhlolwa fair, ukuhlolwa ngabanye kanye ncwadi.

A Theory Wezobulungiswa izilinganiso lisuselwe inkolelo ukuqaphela izindleko ukuthi kwangena phakathi kokusebenza sebuholi impahla ngesikhathi kumiswa zilingana.

Imfundiso kusekelwe ukuhlolwa ngabanye ukuthi ukulinganisa malini seziko kuye ngqo ezimweni zethu, lapho uhlelo itholakala. Into kuphela ukuthi unekhono ukuba ibe nenani ezahlukene ezikhungweni ezahlukene.

Imfundiso yokuziphendukela incwadi kusekelwe ngesilinganiso kwezivivinyo, ngokuhambisana okuyinto izinsiza ezikhungweni avele i-akhawunti (e izincwadi).

Akekho imiqondo le akazange nethuba ukunikeza isixazululo eyingqayizivele isikali yenkinga. Ngakho, kufanele silindele isilinganiso ibhalansi teluhlolo eyasungulwa iziqondiso ezisebenza esikhathini samanje.