Balance Bank

imali eseleyo ebhankini ibonisa ulwazi woqoqosho engunobangela umbutho zebhanki kunye nokuphucula umsebenzi Management Bank. Ngoncedo abasemagunyeni ukulawula uphuhliso kwicandelo wemali kwilizwe liphela. Ulawulo ebhankini, ke, ngokusekelwe eseleyo ebhankini ihlola kusalindelwe iziphumo zokugqibela kunye nokusebenza imisebenzi eyenziwa ngaphandle, ichaza amanyathelo alandelayo kuphuhliso imisebenzi zebhanki.

Yenza up balance sheet ibhanki xa ekwimo summary table imisiwe ngenxa amaqela imisebenzi ngokungqinelana kunye neziphawuli yohlobo olunye kwezoqoqosho okuluphawu imeko -akhawunti yebhanki ngosuku oluthile.

Ibhalansi ye ibhanki yorhwebo na lomncono, nto leyo ebonakalisa isimo, imali yabo waboleka kwaye bacela ebhankini, ebonisa indlela ezibekwe ngayo ngetyala kunye neminye imisebenzi esebenzayo. Ukuziqhelisa, lo mthombo wolwazi esweni ukusekwa izibonelelo zemali kunye nokubekwa zabo, ityala likarhulumente, imali, zokuhlala kunye nezinye imisebenzi zebhanki, kubandakanywa imisebenzi nezibambiso.

yebhanki akhawunti balances nokuhlelwa sahlulwe balance sheet nangaphandle-eseleyo.

Eyokuqala kwezi zinto:

• zava - kuba imithombo ebhankini ukuze wokubolekisa ngemali kunye nokuphunyezwa neminye imicimbi zebhanki, ukuba obonakalisa mali yebhanki, imali abantu bendalo kwamashishini kunye nemibutho, ingeniso-mali karhulumente, iidiphozithi, imali kwi izibalo, iingeniso ibhanki leyo, akhawunti ezifanele kuhlawulwa, nezinye amatyala imali ebolekiweyo, kuquka mboleko imali leyo evela kwezinye iiBhanki;
• esebenzayo - ukuhlawulwa ngomhla kuzo ibonisa njani yaye ziziphi iindlela zokusebenzisa ezi zibonelelo, ukugcina iirekhodi ezinkozo kwiibhanki, mboleko kezela kwaye elifutshane, iinkcitho mali karhulumente,-akhawunti enye arhente esebenzayo ezifunyanwayo, ngokunjalo.

Nangona sheet yokugqibela, off-ukulungelelana, zibonisa intshukumo amaxwebhu kunye ezixabisekileyo, nto leyo kuza kumaziko zebhanki kuthunywa, ukugcinwa okanye ukuqokelela, kuquka iimpawu karhulumente yentlawulo umsebenzi Iifomu kwizabelo uxanduva engqongqo, kunye nabanye.

Accounting inemali ndawonye ngama degree of amatyala inqaku kwi-asethi zilandelayo:

• nemali, ii-asethi kwi-akhawunti nezinye iiBhanki, oko kukuthi, zibonise "koovimba zaseprayimari" amatyala azo;
• Ukutyala imali iphepha zorhwebo, elifutshane elide nezibambiso zexesha elide kunye neminye, oko kukuthi yinxalenye "loovimba yesibini" ngenxa yokuba ngokukhawuleza yaba imali kwemali welahleko;
• mboleko kubaboleki ngamnye, imibutho, amashishini, ezinye iibhanki; ekubeni kukho amathuba buyiselo kade, intsalela yezi asethi kwakucingwa ukuba utyalo ulwelo ezantsi;
• zotyalo - mali impahla enokususwa kunye engenakususwa, ukudalwa kudityaniswe amashishini, abaxhasi, njl

amanqaku ngokufanelekileyo, iyeza lwezoqoqosho imicimbi engekenziwa kwi balance sheet ibhanki leyo zihlelwe:

• imicimbi umthengi, kuquka imicimbi ekutsaleni izibonelelo kunye enika mboleko;
• imicimbi zizodwa kuquka kwixesha elifutshane elide; eminye imisebenzi, kuquka utyalo-elifutshane elide izibambiso ezithengisekayo kunye nezinye izibambiso.

balance Bank ifomu evunywe yi-Bank of Russia, kwaye isekelwe phezu kwale mithetho-siseko ilandelayo:

• enemigaqo ekuqhutywa ngayo,
• ukusebenza, lo inviolability esikalini wokuvula,
• into phezu ifomu,
• akhawunti evulekileyo,
• ukuvumelana kwemithetho accounting,
• nononophelo, kubonakala phezu yecash basis ingeniso kunye nenkcitho,
• reflection ezahlukeneyo zee-asethi namatyala.