Ifomula emnatheni asethi kwi-balance sheet. Indlela Calculate umnatha asethi kwi-balance sheet: ifomula. Ukubalwa emnatheni asethi LLC: Formula

Kukho inani elikhulu ngokwaneleyo izalathiso zezimali uyakwazi ukuchaza indlela eyiyo imodeli ishishini nkampani yorhwebo ethile. Phakathi kwabo - net asethi. Esi salathisi onokuba nomdla kuzo abatyali, amaqabane, amatyala, oko kuluncedo kwakhona ukuba abaphathi yenkampani uxanduva lwalo lokukhawulelana nophuhliso. Njani na ixabiso net assets kwiinkampani mihla Russian? Ziziphi iimpawu enokuphenduleka ngexesha elinye ingasetyenziswa ngexesha elinye?

Yintoni na impahla net?

Makhe sifunde ukuba ekuqaleni qumrhu elide mbuzo. asethi Net kukho umlinganiselo-mali, nto leyo uchazwa umahluko phakathi yonke impahla benkampani (inkampani enomda kubutyala okanye inkampani joint-stock), nto leyo yamkelwe ukuba accounting kunye namatyala nazo zibhaliwe kwisebe accounting. Kulo mzekelo, inkcazelo kwamanani ngasinye kwezi amacandelo formula net asethi lwenziwa, njengoko umthetho, ngokusekelwe amalungiselelo izenzo olumisiweyo-zomthetho, kwakunye odolo ezahlukeneyo kunye neeleta kumasebe karhulumente. Kodwa likho nethuba lokuba bangabonelelwa Ngokwefomyula yokubala le salathisi, njengoko kuchaziwe kuluntu yenzululwazi kunye nengcali. Kodwa ngaphambi kokuba uphando kwabo, kuya kuba luncedo ukuhlolisisa liqondo apho isakhiwo angamelwa umnatha impahla ye nkampani.

Ubume emnatheni asethi

Njengokuba sibonile ngentla apha, eli salathisi sibalwa njengoko umahluko phakathi sum kanye zonke ii-asethi namatyala. Ukungqinelana noosozoqoqosho Russian eyayixhaphakile bume ngokombono njengowokuqala kubandakanywa:

• asethi non-current zimelwe asethi ezisisigxina, izibonelelo ebambekayo, ukwakhiwa kuyaqhubeka, investment zexesha elide;
• asethi zangoku emelwe isitokhwe ezahlukeneyo, ebangela utyalo-mali ezifunyenweyo, elifutshane, iVAT uluhlu lwempahla ethengiweyo.

Kulo mzekelo, ukwakhiwa kweengongoma ezahlukileyo ze-asethi zangoku, iingcali Siyaleza ngaphandle iindleko inkampani kuthenga umva kwizabelo ngenjongo yokuthengisa okanye kukuyeka emarikeni, kwakunye wabaseki kwetyala kwi iintlawulo kwi- capital ogunyazisiweyo. Ngenxa yoko, ubume passives kufuneka sibe khona:

• lwexesha elide kunye namatyala elifutshane elide -mboleko corporate;
• Amatyala umboleki;
• reserves ezinxulumene iindleko elizayo;
• amatyala ukuya wabaseki transfer yengeniso.

Kwakhona ifomula net assets isekelwe kubume phantsi ingqalelo yayo, ijonge ukubandakanya idispleyi wokuqala nowesibini naziphi na ezinye iinkcukacha enokuthi ibe kunjalo, okanye ngenye indlela ezithathwa nje izibonelelo nkampani okanye ukuzibophelela kwayo. Ngaphezu sibonile ukuba njengomthombo iindlela ezinokuthi zisetyenziswe ekubaleni yezalathi-mali ekuthethwa ngayo, ungasebenzisa izenzo ezisemthethweni ezahlukeneyo. Ngoko ke, enye ezibambe PPA elawula ukubalwa net mafa Order of the Ministry of Finance ukusuka 28.08.2014, № 84n. ke Cinga ukubala indlela ixabiso net asethi (formula yabo, eneneni, nayo emelwe kule NPA) ibonelela i-Ofisi yoMphathiswa wezeMali.

Ukumiselwa emnatheni asethi yoMphathiswa wezeMali ukuya indlela

Isebe engundoqo zemali icebisa ekuchazeni inani ekuthethwa, ngendlela elandelayo.

Okokuqala, inkampani kufuneka ukushwankathela zonke ii-asethi ezibhalwe kunye namatyala. I data kwi off-lizinzise akhawunti, njengoko iingcali Ministry of Finance ukukholwa, ukuba ithathelwe ingqalelo.

Okwesibini, ifomula esibatheni asethi nendlela i-Ofisi yoMphathiswa wezeMali ithatha nokungasetyenziswa-asethi iziphawuli ezifana wabaseki ematyaleni (abanezabelo, abanini) ngeentlawulo yesabelo eyinkunzi okanye izabelo (ngokwale ngqiqo, i-Ofisi yoMphathiswa wezeMali xa sikhundla ihambelana kunye ingcali ndlela, esifunde ngazo ngasentla ) zamatyala - ingeniso wabalibazisa ukuba ezinxulumene nenkxaso karhulumente wafumana simahla nayiphi na ipropati.

Enye iinkcukacha yokumisela ixabiso net asethi ngokungqinelana indlela ingqalelo - zombini parameters yokubala olungumgubo kufuneka abalwe ngokususela ixabiso ebonisa kwiphepha lomncono. Ifomula yokubala umnatha asethi, i-Ofisi yoMphathiswa olucetywayo wezeMali, xa lulonke iyafana ngokombono kwezinye ixhaphake phakathi ngezoqoqosho iindlela nazo zibandakanya ukusebenzisa amanani ukusuka kwiphepha lomncono. Ngoku bafunde indlela esi salathisi nga kubalwa practice.

Indlela umnatha asethi practice?

Ifomula yokubala asethi net, umgaqo, kukho isakhiwo elula kakhulu. Eyona nto ibalulekileyo - ukuba ukufikelela amanani ezisetyenziswa kuyo. Lo mthombo uphambili ezifana, njengoko sibonile ngentla apha, ke lomncono lo mbutho. Ukuba uthatha iirekhodi ezifanelekileyo ngohlobo apho ivunyiwe eRashiya, ulwazi malunga asethi nkampani ziqulethwe ikakhulu kumgca 1600, malunga neemfanelo - kwimigca 1400 no 1500.

Kulo mzekelo, ukuba ulandele iingcebiso Ministry of Finance nothabatha ukusuka abaseki yokuqala kwamatyala kwi iintlawulo ezinkulu sabelana yesibini - ingeniso wabalibazisa, nathi idatha luncedo kwi accounting, ebonisa ixabiso Isalathisi lokuqala (idla i-akhawunti debit 75), kwakunye amanani kumgca-1530 (eyesibini i parameter).

Ngenxa yoko, ifomula yempahla zizonke ziya kusetyenziswa kwi algorithm ethile. Siza kufunda ngayo ngokweenkcukacha.

Ifomula net assets: isakhiwo kunye yesekethe

1. Inyathelo lokuqala sisuswe amanani ale Isalathisi 1600 umgca wabaseki amatyala ezityalwa iminikelo yenkunzi nesabelo kulo.
2. Emva kokuba bashwankathela ukusebenza kwimigca 1400 no 1500 eseleyo.
3. Okulandelayo ukhupha iziphumo olusuka kwisiphumo inani nge kumgca-1530.
4. Inyathelo lokugqibela kukuba ukuthabatha ukusuka amanani, nto leyo ukuthabatha evela amaxabiso 1600 of Isalathisi amatyala, oko kungena ukubala lokugqibela.

Ifomula emnatheni asethi ingabonakala ifana ngokwalo? imeko Ukucinywa irekhodi ingxelo umnxeba njengoko NA, umgca lomncono - IPHEPHA, amatyala accounting - MF.

Ngenxa yoko, ifomula yokubala umnatha-asethi kwi-balance sheet iza kukhangeleka ngolu hlobo:

• NA = (PAGE 1600 - MF 75) - (PP 1400+ PP 1500 - PP-1530).

Emva kokuhlolisisa indlela apho isalathisi mali ibalwa, khangela indlela njani inokusetyenziswa practice.

Yintoni ukubaluleka kwisalathiso net impahla?

asethi Net - enye izalathisi ezingundoqo ukusebenza nohlobo zoshishino. The main yokuhlola apha - ixabiso ezintle okanye engakhiyo index ahambelanayo. Kwimeko yokuqala, ilungelo lokuthetha malunga nenzuzo zenkampani, kunye nomtsalane zakhe zotyalo-mali kakhulu. Ngenxa yoko, ukuba ifomula emnatheni asethi kwi-balance sheet wabonisa isiphumo esibi - mhlawumbi, le nkampani iye iingxaki ezithile.

Indlela ukutolika ixabiso net asethi?

Kakhulu ukutyhilwa kwale salathisi kuxhomekeke ibakala nophuhliso loshishino. Kwiinkampani abaselula, qala-ups, amaxabiso akhabanayo azikho ezibalulekileyo njengoko kumashishini ezikhoyo emarikeni ixesha elide. Kwiinkampani anokufumaneka kakhulu ziqwempu, isalathiso ezingalunganga net assets kwakhona kuvumelekile, kodwa kwakhona, oko desirably waphawula elide.

Iimpawu ezifana net asethi, kubalulekile ukugcina amandla, iminyaka eliqela. Okanye data okujikeleza ukusuka yobalo, ukulandelela oko ngenyanga okanye ngekota.

asethi Net njengomba kulawulo lweshishini

ixabiso elithile emnatheni asethi izibalo zivela ngokombono lolawulo lweshishini. Umzekelo, ukubalwa net asethi Ltd. (Ifomula iinkampani zawo ukuthanda enye AO) kungaba luncedo:

• kwiimeko apho capital sabelana linyuke yinkampani ipropati a;
• pezu kwetu kuluntu ukusuka abanini-zabelo izibambiso, xa uphume elinye lamalungu beshishini yenkampani;
• ekuhlawuleni kwemali co-abaseki yoluntu;
• xa ezingenisa iingxelo kubatyali;
• xa kuhlalutywa ukusebenza imodeli zoshishino ngexesha elilindelekileyo ngokwesicelo somnini lenkampani;
• njengomthombo eyongezelelweyo data kwi imeko yemali inkampani xa kuqwalaselwa mboleko izicelo elunxwemeni okanye ngexesha yentsebenziswano ukutyala imali.

Ngoko ke, lo isalathisi calculus ngawo, kube luncedo zombini ngokwemiqathango accountability achaphazelekayo, kunye inkalo yomsebenzi okuhlalutya abaphathi, ezijolise enyusa iinkqubo zoshishino.

Ekubeni ingqalelo umbuzo njani ukubala asethi net kwi balance sheet (ifomula esetyenziselwe le njongo, iye nayo zifundwa thina), kuya kuba luncedo ukutsala ingqalelo inani kujonge terminological ezinxulumene nokusetyenziswa eyenziwayo isalathisi ahambelanayo njengenyathelo yemeko yemali yenkampani.

impahla Net okanye umholo?

Ngokomzekelo, ezinye iingcali zikholelwa ukuba lo gama mbuzo, kufuneka kuchongwa kunye ingqikelelo equity. Kukho olunye uluvo kule ithisisi. Ngokuphathelele iinkqubo zolawulo nezoqoqosho - kwi Russian efanelekileyo NPA uthe amagama amabini ngokubanzi kuthathwa efana kakhulu okanye efanayo.

Umzekelo, uMthetho Federal № 226 yomhla we-18.07.2011 kunyaka lubonise ukuba imibutho kweebhanki ayibaleki kwinethi yempahla yexabiso, kunye nje benza imali yabo kwi ukuze leyo ezisisigxina PPA ekhutshwe yi-CBR. Omnye umthombo ephawulekayo komthetho - Bank of Russia Letter inombolo 350, epapashwe 28.10.1996 Kulo Uveze ukuba asethi net - isafobe elivumelana malunga nengqiqo yekhapitali ibhanki yakhe.

Ngoko ke, ngokubhekisele ngetyala kunye namaziko ezemali, bona ingqalelo umba ukuba ithathwa njengeyenziwe twatse. Ngoko ke, njengokuba abanye abaphandi bakholelwa, luphunyeziwe Order elinye Ministry of Finance № 84n kwaye kusetyenziswa ukubala le isalathiso, njengoko umnatha impahla zeNkampani, ifomula kukuthi mgaqo, inokusetyenziswa ukwenzela ukumisela ixabiso equity yenkampani. Yiyiphi, jika, sisalathisi esibalulekileyo ngayo ishishini.

Kukho igama usondele kakhulu isandi ingqalelo, - "asethi net zangoku".

Yintoni na ke impahla net yangoku

Phantsi asethi ezihlambulukileyo yangoku libhekisa kwimali eyinkunzi Ukulingana kwenkampani (oko kukuthi, ngentetho evakalayo omnye - umnatha asethi efanayo), kwakunye nezibophelelo ixesha elide, ngaphantsi ixabiso asethi non-zangoku. Ezinye iingcali ukuchaza esi salathisi njengoko umahluko phakathi asethi zizonke nkampani, leyo yaziwa njengesigaba sangoku, yaye udibaniso onke amatyala yenkampani ukuba elifutshane elide.

Bonisa ukuba impahla net zangoku

asethi zangoku Net - inamba leyo amaninzi kusetyenziswa ukuvavanya uzinzo kwezemali nezoqoqosho inkampani nomba kokufumaneka izibonelelo zalo ukuze uhlawule ityala yangoku nokutyala ekwandiseni imveliso. Igama elithi uchaphazelekayo elinye igama eliqhelekileyo - net capital working.

Ngenxa yoko, umtyali-mali ucinga amathuba mali kwinkampani ethile (umzekelo, Ltd.), ukuze ukrwele ingqalelo kwakhona kwimpahla net yangoku. ifomula ukubala loo zingahlonyelelwa kunye nalawo asetyenziswa yokuqingqa equity. Okukhona zombini amanyathelo - ngakumbi ubenomtsalane kutyalomali kunokuba ibe ngqongqo.