Kuyini ibhizinisi izikweletu?

Okuxhunyanwa ezimali idokhumenti esebenza ukuhlola ukusebenza kwanoma iyiphi inkampani - it is a balance. Isimiso wayo lomkhulu ukuhlonipha ibhalansi phakathi ngokuqondene nezimpahla kanye nezikweletu. balance sheet isakhiwo kuncike kwenkululeko ibhizinisi, owawubumba njengoba isimiso jikelele: ohlangothini lwesobunxele - amafa, ngakwesokudla - ubhale izinkinga ezihilelekile. Line ne ohambelana nenombolo ye-serial is eceleni kudalulwe. Kuyinto ngesisekelo cwaningo kwabo nenkampani. Kuyini ibhalansi izikweletu kanye amafa ziyadingeka ukwazi yimuphi umuntu eziphathelene sphere kwezomnotho.

ibhalansi

Ukuze ukuhlola umsebenzi ukuphathwa kwamabhizinisi, izinhlangano credit, abanikazi, abanikazi bamasheya, iziphathimandla kwezimali ezisetshenziswa isimo eyinhloko accounting imibhalo - inombolo ifomu 1, izitatimende. wonke amafa-balance sheet, izikweletu, inhloko-dolobha, ukheshi kanye ukusebenza dolobha inhlangano isikhathi esithile. I ukulinganisa yemali ngakunye kwenza kube nokwenzeka ukuba sihlaziye uhlelo ngokuqondene nezimpahla kanye nezikweletu kwenhlangano. Isimiso sokulinganisela, kulawulwa, kabili entry, inikeza ukulingana sezinhlangothini zombili ze-ibhalansi, ngasinye sazo eyabekwa ngokuya zezimali izinhlobo izimali. Yiziphi izikweletu ibhizinisi, zingatholakala ohlangothini kwesokudla etafuleni, kubalulekile ukuba sihlole isimo sawo.

izenzo normative (Tax Code) fixed ifomu ibhalansi izigaba zayo kanye ebekiwe inqubo zokugcwalisa sihloko ngasinye. Ukuze ukususa ukubhala leli fomu ukubika, zikhona izicelo ezengeziwe abonisa ulwazi oluthize uhlobo izimpahla noma izikweletu kanye nokulingana ngamunye. Imininingwane edingekayo ukuze ugcwalise:

- Igama lenhlangano (egcwele, ebekiwe nezimiso);

- amakhodi afanele (INN, NACE, OKEI, OKOPF, OKFS);

- usuku nokulungiselela ukuhanjiswa iziphathimandla zentela;

- Ikheli bhalisiwe kwenhlangano.

isakhiwo balance sheet

Yiziphi izinkinga ezihilelekile? Okokuqala, lisho ukuthini, njengoba kuveziwe embikweni okhuthaza ohlangothini lwesokunene ibhalansi. Ngezansi has izigaba ezintathu eziyinhloko:

1. Esifushane ubhale izinkinga ezihilelekile.
2. Yesikhathi eside ubhale izinkinga ezihilelekile.
3. Capital kanye izinqolobane. Ngalinye timphawu irowu nemphambosi yekwentiwa sibonakalisa izindlela ibhizinisi, ezakhiwe okuyinto liyingxenye ematasa ibhalansi.

On umbuzo yini izikweletu, impendulo silula - inhlokodolobha kwenhlangano. Lingase libe imali, isemikholoni (short-term noma eside izikweletu) noma nokuphathelene (inqolobane, inqolobane, ezikhokhelwayo enhlokodolobha, agcinwayo ngemali nesikhathi sangaphambilini.). Kuyini yefa? It letigcogcwe ngaphambilini futhi izindlela zokukhiqiza.

Isakhiwo ingxenye yesinxele ibhalansi simiswe ngalendlela lelandzelako:

1. amafa Non-zamanje.
2. amafa yamanje.

Ngo kusiqephu sendatshana ngamunye kulotshiwe ukuze we impahla ibe yimali eliphakeme. Zonke izinto-balance sheet ziboniswa etafuleni ekuqaleni nasekupheleni ezimali nenkathi ethile, ekhuthaza ukuhlaziywa ezibukwayo ngesikhathi sokubhala. Ukuze afeze ngokujulile izifundo lenhlangano kwempahla njengoba sibe inkinga, has isicelo (emagama) of esihlokweni ngasinye.

Yiziphi izinkinga ezihilelekile

Ohlangothini lwesokunene ibhalansi ibonisa zonke izimbangela ibhizinisi amafa. Sekukonke, lezi zibalo ukunikeza isebenziseka ngezindlela eziningi, okuyinto ngezimali ikhombisa lwemali ibhalansi. It nakanjani ingxenye esebenzayo, isb. E. lwesokunxele etafuleni. Lihunyushwe kwelesiHeberu elithi lesiLatin elithi "izikweletu zemali" kusho "abangasebenzi". Empeleni, lolu hlobo Enterprise Resource isetshenziselwe ukudala amafa, kusho zokukhiqiza, kokusebenza, angaphatheki kanye izingcezu eyisisekelo imishini ebandakanyeke umjikelezo avaliwe ukukhiqizwa. Ngaphansi welithi "izikweletu" ukulingana zonke izinhlobo dolobha inhlangano, kuye ukuma inhlangano yayo (share, yabelana); izikweletu zezimali imibandela eyehlukile (ukubolekisa, nokubonga, izikweletu zokwenana) futhi yandiswa ngendlela izimali ezahlukene (ukwehla nangamalungiselelo) izimali siqu (isamba yemali lengenako enzuzweni lenkhulu kusuka izinkathi odlule).

Ngo ezimali amagama wayevame ukusebenzisa igama elithi "inhlokodolobha Imininingwane", umqondo ukubizwa ehluphayo futhi imali yayo. Futhi, ohlangothini lwesokunene ibhalansi emithonjeni ehlukene lingase libonakale "ukuzinikela" lenkampani.

isakhiwo izikweletu

Zonke nezibopho lenkampani ihlukaniswa ngaphansi izihloko ezilandelayo:

- Imaginary - izikweletu ezinjalo zilotshwe zokubala akhawunti intela ngosuku oluthile sokubalwa inetha kwempahla value, kodwa empeleni basuke ahlengwe. ukuthola kwabo ngesikhathi esifanele kuzosiza ukugwema ukukhokha double, isb. E. Ukuze silondoloze amabhizinisi zamanje ngaphandle ukunciphisa ukubaluleka kwabo. Ngu izibopho ngengqondo zihlanganisa: imali wathola loan kusukela kumnikazi wenkampani, izinqolobane izinkokhelo zesikhathi esizayo, izikweletu ababolekisi An iphelelwe isikhathi nabanye.

- Afihliwe - ukungabi olubonakalayo ukuzibophezela, kodwa wahlonishwa credit, intela noma izimali ezengeziwe. Abakwazi zenzeka inqubo ezilandelwayo ibhalansi lokukhansela ngasekupheleni (reflection) e accounting la macala. izikweletu Ukufihla zihlanganisa: izikweletu zentela ayilibalanga, ukudluliselwa yesihle, amathuluzi kahle noma izinto kwengqalasizinda non-ekhiqizayo, sokukhokhwa kwesikweletu amagatsha noma ezingaphansi (uma nithatha phezu izibopho abafanele), kanye nabanye.

- langempela - yangempela futhi sibonakala ngokwanda nezikweletu-balance sheet. Nazo ngokufanayo, ihlukaniswe wamanje kanye non-zamanje izikweletu credit izikhungo, izabelomali emazingeni ehlukene, abasebenzi kwenhlangano, abasunguli noma abanikazi bamasheya. Ukuphuthuma kuchazwa isibopho sezomthetho ukuvuthwa kwabo usuku, okuyinto incike sivumelwano. Ngo ukusebenza langempela ukuzibophezela inhlangano ilahlekelwa ezinye zezimpahla zalo siqu, njengoba azakufaka imali, imali eziyisisekelo noma ezijikelezayo, imikhiqizo siphelile nokunye. D.

Uyini nezikweletu zamanje

Noma iyiphi inhlangano kwezohwebo noma uhulumeni afeze imisebenzi yayo aboleke. Izibopho ukubulawa usuku kwenzeka ngonyaka ikhalenda, ibizwa ngokuthi zamanje. Basuke eyaziwako nezikweletu balance sheet, ngaphansi "izikweletu yamanje". Njengomthetho, zinikwa kona ngokugcwele khona izimpahla ketshezi ngosuku oluthile. Ukuze nezikweletu zamanje zibandakanya: imali engakhokhwanga abasebenzi ku izibopho pay isabelomali, ukubolekisa yesikhashana, ukubolekisa, izikweletu abanikezeli izinto zokusetshenziswa, nemishini (ngokwezinga esibekiwe esivumelwaneni). Ukuze uqonde ukuthi ubhale izinkinga ezihilelekile samanje balance sheet, sicela ubheke i-irowu yesihlanu ngaphansi "izikweletu yamanje". It babeqoqana-akhawunti alandelayo: 66, 60, 62, 75, 70, 69, 68.

Kuyini eside izikweletu

Ezinhlelweni emikhulu izinhlangano zezimali ukuheha waboleka imali for the eside. Ingxenye yabo enkulu iyathula ngokwengxenye kusho isikhathi eside. Yesikhathi eside izikweletu, noma izikweletu - lawa credits, imali kubatshali isikhathi esingadlulile onyakeni owodwa. Lokhu kuhlanganisa amanothi promissory nezibopho akhishwe yiNkampani. Njengoba nokuvikeleka kulesi sigaba sama-sesikweletu nezikweletu ngokuvamile wamukela izimpahla ze-non-samanje inkampani. Isikhathi esinqunyelwe ukubuyisa imali njengoba imalimboleko basuke eyisibambiso, kodwa qhubeka ubambe iqhaza kule nqubo ukukhiqizwa.

izikweletu Bank

Izimali indlela sikhungo credit lihlukile ngokomthetho imithetho yentela yezinye izinhlangano kwezomnotho. Ngakho-ke kuyadingeka ukuba bahlale ngokwehlukana ku umbuzo yini ehluphayo ebhange. Capital - ithuluzi eyinhloko imisebenzi credit izikhungo. Ukuthi kuyinto ehluphayo, ukubaluleka okuyinto lwemali ibhalansi ebhange. Ayanda lesi silinganiso, izindlela ezingcono idatha isetshenziswa. Njalo inhlangano ulwela ukwandisa okubhekene izimali zabo siqu futhi waboleka. Isakhiwo yasebhange dolobha zihlanganisa: share capital, imali kusukela udaba kwamatayitela, idiphozithi yanoma izinhlangano ezingokomthetho kanye nabantu, imali imisebenzi.

ukuhlaziya izikweletu

Ukuze ukuhlola izikweletu kanye nokulingana ibhizinisi isetshenziswa ibhalansi. Uhlobo oluvame kakhulu i sokuhlaziya yokwenziwa - ekutadisheni oyiyo. Ukuhlolwa kwe-ingxenyenamba mass eside futhi short-term nezikweletu e ngezithako zawo. Kulokhu, inani kubhekwe amafa ketshezi engasetshenziswa ukuze ngikhokhe izikweleti e sekubika kanye esikhathini eside. Positive Dynamics icala khona inqwaba ngumnikazi dolobha ukulinganisela isakhiwo. Isexwayiso sina ukuphathwa yenkampani ngesikhathi ukuhlaziywa yokwenziwa lokhu ingxenye enkulu nezikweletu eside, inani umsebenzi, khona-akhawunti sekwephuzile ekhokhwa.