Balance sheet - ngowona mthombo uphambili ulwazi malunga nemeko lweshishini

Balance Sheet - le yenye iifom eziphambili (Form №1) ingxelo yonyaka ngamashishini. Kufuneka ukulungiselela yonke imibutho eziphezu kwinkqubo efanayo zobalo. Ezibonakalayo, eli itafile apho imithombo asethi ziquka: ukulingana ematyaleni (passive) nemisebenzi (esebenzayo).

balance sheet lombutho kubalulekile nje ukuba abasemagunyeni irhafu kunye nabaphicothi zincwadi bangaphandle, kodwa, kuqala kwiinto zonke, ukuba le nkampani. Oku kukunceda ukwazi ukuhlola ukuma imicimbi yenkampani ngokususela zohlalutyo ingcaciso efunyenweyo ukuphuhlisa amanyathelo ukuphucula imeko nezalathiso zophuhliso. Ezantsi iqulathe amacandelo amathathu:

1. Capital kunye noovimba. Isixa-mali sokuqala utyalo kumnini lweshishini likomkhulu eligunyazisiweyo. Kwinkqubo yophuhliso, oko akhula ukusuka kwisayizi, ngaloo ndlela zandise amanqanaba ukuthembeka yenkampani ukuba ababolekisi kunye nomtsalane izimali. Eli candelo kwakhona iqulethe eminye imithombo impahla (ezongezelelweyo kunye eyinkunzi reserve) kunye nemali ingeniso igcinwe, ebonisa ukuzimela yemali yenkampani.

2. Iimfanelo Long-term zemali. Iqulethe ulwazi mboleko ixesha elide, nto leyo kwatsala umbutho, kwakunye liabilities irhafu senziwa.

3. Amatyala zexesha elifutshane - kukho amatyala athathwa phezu ukuze kuqinisekiswe ukusebenza ezinzileyo kunye ngokuqhubekayo, nokugcina solvency yangoku.

balance sheet - sisixhobo ekuqinisekiseni umgangatho ukuzimela kwamashishini. Inani eliphezulu esikalini -mali waboleka, inowuthi ukungavumelani kwe okuzimela.

Accounting ibhalansi niqinile, okanye mandithi inxalenye ebonakalayo kuyo, loo nto ibonisa indlela qumrhu lilawula indlela ekuchithweni kwayo:

asethi 1. Non-current. Eli candelo liqulathe ulwazi malunga investment zexesha elide, isixa-asethi ezisisigxina kunye intellectual property ekhoyo.

2. asethi zangoku. Icandelo sibonakalisa isixa loovimba ezikhoyo, kwakunye nemali (ngohlobo lwe cash on hand kunye akhawunti ngoku, kwakunye ezifunyanwayo trade).

Ngenxa yoko, iphepha lomncono - yengundoqo umthombo ulwazi malunga kwinkampani Property Holdings kunye nokukwazi kwalo ukuhlawula, nto leyo ibaluleke kakhulu ngemali ezinokwenzeka.

Indlela emayenziwe ngayo inxaxheba lweshishini ingxelo ukuhlola izinga lotyalo-mali izinto ezingahambiyo, amathuba kunye nobugcisa, isikali ngokwengqondo yophuhliso. Isakhiwo yokusebenza eyinkunzi ubonisa indlela esisebenza ubudlelwane siqine abanamatyala, inqanaba amatyala, iqondo izitora ukuxinana kunye nokusetyenziswa kakuhle kwemali ekhoyo.

balance sheet - ngowona mthombo wolwazi zokuhlalutya imo lweshishini. Kuba uhlalutyo accounting ngakumbi olunzulu uvavanyo qhinga sophuhliso kufuneka kufundwa nemiba, ukuze achonge iintsingiselo eziphambili ezimbi okanye ezintle. Iya ukuchaza ngokucacileyo imithombo yenkampani ulawulo iingxaki ezikhoyo kwaye iya kunceda kwixesha elizayo ukulawula ngcono kulahlwe impahla.