Balance: balance iri. Iri Balance Sheet

Balance Sheet - wannan shi ne mafi muhimmanci daftarin aiki na lissafin kudi rahoto hukumomin. Abin da shi ne, abin da dokokin ta cika zama, iri da kuma rarrabuwa?

Balance: balance iri

A iri-iri ne saboda la'akari da ka'idojin da sosai daban-daban dalilai: yanayin da bayanai da kafa tushen da balance, lokacin da samuwar, shugabanci, bayanai nuni hanya, da kuma sauran yanayi. Iri da kuma siffofin balance zanen gado ne sosai bambancin. By Hanyar nuna bayanai da balance sheet iri iya zama:

• yin amfani da tsabar kudi, da aka nuna a cikin nada kwanan wata.
• Negotiable - kafa bisa ga yawa ga wani takamaiman lokaci.

Relationship zuwa lokacin da samuwar kalamai rarrabe main iri ma'aunan:

• ƙofar - a lokacin da aiki;
• yanzu - generated a cikin rahoto na lokaci.
• tsiyacewa - idan akwai tsiyacewa daga cikin kungiyar.
• gyara - da da reorganization na ma'aikata, na da hakkin ya fatarar.
• rabuwa - by rarraba kamfanin a cikin da dama kamfanonin.
• daidaituwa - ta hanyar hada kananan kamfanonin cikin daya a ci gaba.

Data girma a kan main iri cibiyoyin ware da balance sheet:

• naúrar - a kan wani ɓangare na ma'aikata.
• karfafa - daidai da adadin data wasu cibiyoyin;
• Karfafa - a cewar da dama interdependent cibiyoyin, ciki magana wadda kudade a generalizing kalamai liquidate.

A ma'auni na ayyukan iya zama:

• ake iya faɗi.
• karshe.
• rahoton.

Dangane da yanayin da farko ma'auni na bayanai ne:

• Machinenumber (kafa bisa ga sakamakon da kaya).
• littafin (kafa kawai asusun bisa ga bayanai).
• Janar (kafa bisa takardun shaidarka da bayar da sakamakon yin kaya).

Data nuni Hanyar:

• Gross - a haɗa bayanai tabbatar da dorewar abubuwa (depreciation, reserves, gefe).
• net - tare da janyewar tabbatar da dorewar wadannan articles.

Balance: balance iri dukiya kafa

Schematically, da balance sheet wakiltar tebur. 2 qunshi wani m division:

1. "Non-halin yanzu dukiya".
2. "Yanzu dukiya".

Kuma shi nuna dũkiyar kamfanin.

All kamfanin albarkatun suna harhada a cikin balance sheet da jerin kafofin halitta - a m balance. Yankin a cikin balance sanya a cikin wani yanayin da kara liquidity. Bashi yana 3 division, "Capital, kuma reserves", "Dogon lokacin da wajibobi" da "Short-lokaci wajibobi".

Iri sha'anin ma'aunan

Accounting iya zama wani sa na halaye:

• ulla lokaci.
• kafa hanya.
• data size.
• irin aikin.
• dukiya model.
• ƙi nuni.
• tsarkakewa Hanyar.
• bisa ga wuri dukiya da wajibobi.
• bisa ga fig nuni maganganu.

By lokacin samuwar schetovodnye ma'aunan kasu kashi:

• Gabatarwa ko na farko - kafin jawo sama da kamfanin gudanar da wani kaya na dukiya da kuma bincike na da dukan dukiya.
• A halin yanzu balance - daga lokaci zuwa lokaci za a sanya a cikin lokaci, da aiwatar da kafa. A halin yanzu balance ne 3 iri:

1. Harufan (shigowa) da aka sanya a kan tushen da rahoto lokaci.
2. A karshe (na yanzu) da aka yi bayan da rahoto lokaci.
3. Farko da mataki da aka sanya tsakanin kasa da kuma karshen rahoto lokaci.

• Liquidationist kayyade kudi wuri na kamfanin a matsayin na kwanan shi tsaya aiki ga karshe mataki.
• Partitive ma'aunan suna sanya a cikin tsari na raba da manyan cibiyoyin a wani adadi na karami tsarin raka'a, ko a cikin shakka daga watsa daga cikin 1st ko wasu ƙungiyoyin ba.
• Shirya da aka sanya a lokacin gamuwa da wasu cibiyoyin a cikin 1 babban kamfanin, ko dai a cikin shakka daga abin da aka makala na daya ko wasu daga cikin tsarin raka'a bayar ga ma'aikata.

Nau'in balance analysis

The makullin an raba form:

• opisnye balance zanen gado kõma sama a bisa ga aiwatar da wani kaya na kudi, wannan irin balance ne iya samar da wani Saukake, ko dai sauki iri.
• Irfanin vaults ake yi dangane da bayanai na yanzu schetovodnogo lissafi (dogara ne a kan halin yanzu takardun).
• Cif balance kõma sama a kan tushen da asusun schetovodnogo asusun da kaya bayanai.

Balance zanen gado rabu da irin

A girman da data:

• Mutane daya-daya ma'aunan nuna bayanai a kan aikin na daya kawai ma'aikata.
• karfafa balance zanen gado nuna bayanai a kan aikin na wasu hukumomin, sanya fita tare da goyon bayan da na'ura summation na kudi, da muhimmanci a cikin rubutu na wasu mutum balance zanen gado da kuma sakamakon kirgawa guda dukiya da wajibobi.

A cikin irin wannan ma'aunan mutum jadawalai wakiltar matsayi da mutum kudi cibiyoyin, da kuma shafi "Total" kayyade janar halin da ake ciki na dukkan cibiyoyin na kudi ne cikakken full.

A liking na aikin:

• Balance of farko samarwa - daidai da izini ayyuka na ma'aikata.
• Daidaita karin aikin nuna sauran iri aiki na ma'aikata (mota kansu, gidaje da kuma jama'a da sauransu. D.).

Kanfigareshan dukiya takardar ne saboda kafa a daidaita-doka Figures:

• kasa;
• birni.
• m.
• janar kamfanonin, da sauransu. d.

Showing balance

Bisa ga nuni abu ma'aunan kasu kashi:

• m - wannan irin sa na yi daga cikin kamfanonin da cewa an wakilta lauyoyi 'wakilainsu;
• musamman - wannan irin balance zana up tsarin rabuwa na zuwa wannan ma'aikata (lauya wakilin).

Bisa ga tsarkakewa Hanyar:

• "Dirty" ƙunshi tabbatar da dorewar bayanin kula, amfani da manufar ilimi da karatu, kazalika da inganta m ayyuka;
• "Clean" kawar da tabbatar da dorewar da rubutu amfani a halin yanzu lokaci, da ma'aunan balance. Yana nuna ainihin darajar da ma'aikata na dukiya.

Da abun ciki na Balance Sheet

By wuri na kadara da alhaki balance ne zuwa kashi wani sa:

• daidaita a cikin siffar - a wuri na bayanin kula da synchronous yankunan da kadarori da kuma wajibobi .
• daidaita a cikin adadi na rahoton - a kan m wuri dukiya da wajibobi (balance sheet).

Nau'in balance da irin nuni maganganu:

• fitina balance da aka yi da kirgawa da wani sa na da wani ɓaɓɓake (saura) bisa ga asusun.
• baya da balance, sai dai da wani ɓaɓɓake (saura), ciki har da bayanai game da motsi (zare kudi da kuma bashi sharuddan) a cikin past lokaci.

Kowane vault schetovodnomu hõre wadannan wasu yanayi: kirki (gargaɗin) tushe, mutunci, cin gaba, tsabta.

Yana wakiltar aminci da sikeli, wanda aka kõma sama daidai da shigarwar sanya a kan tushen da Securities bayanai. Takarda, bi da bi, nuna data daga cikin ma'aikata na musamman batu na lokaci.

Balance, balance iri tattauna a sama, ya tabbatar da da ma'anar da lissafin bayanai.

receptions nauyin

Akwai da wadannan hanyoyin da nauyin data:

1. Nuni dabi'u a cikin balance sheet aka jera a cikin kuskure wuri, wanda bukatar da za a dauka a cikin asusun.
2. Kammalawa a biya da kuma asusun receivable. A kudi da ake bukata don a nuna, lalle ne, bisa ga kadara (asusun receivable) kuma bisa wajibobi (bashi). Kuma a cikin code shi ne kawai bambancin daga gare su (da sauran balance).
3. Iri balance - fitar karancin dabi'u ga lissafi na gano wuce haddi.
4. Mara aiki (ya karu ko rage darajar a kudade fiye da kamata) ulla kudi da hannun jari ma'aikata.
5. Nespisanie kudade halin kaka a cikin kudin alaka da rahoto mataki.
6. Gabatarwa a schetovodny balance waje da dukiya.
7. Formation baka a tushe na bayanai, ba substantiated takardun.

A gaskiya na auna da ãdalci - rigima definition. The Code yana da ikon ya zama gaskiya, duk da haka ba zai yiwu ba.

Akwai manufar balance kima: m kimomi, mutum kimomi da kuma littafin.

A Theory of Justice kimomi dogara ne a cikin imani gane kudin da aka gabatar a lokacin da aiwatar da ma'aikata na dukiya a lokacin da samuwar da ma'auni.

A ka'idar dogara ne a kan mutum kimomi da cewa monetary daraja daga cikin ma'aikata da aka kai tsaye dangane sirri yanayi, a cikin abin da tsarin da aka located. The kawai abu da cewa yana da ikon da daban-daban farashin a daban-daban cibiyoyin.

A ka'idar da littafin dogara ne a kan sikelin da kimomi, daidai da abin da albarkatun da cibiyoyin bayyana a cikin lissafi (a cikin littattafan).

Babu wani daga wadannan Concepts ba su da damar da za su samar da wani musamman bayani a kan sikelin da matsala. Saboda haka, ya kamata mu sa ran da rabo daga cikin ma'auni na kimomi ta kafa dokokin da ke aiki a yanzu lokaci.