Menene sha'anin wajibobi?

A farko lissafin kudi daftarin aiki abin da hidima ga tantance wasan kwaikwayon na wani kamfanin - shi ne mai auna. Its main manufa shi ne girmama da daidaituwa tsakanin dukiya da wajibobi. balance sheet tsarin dogara a kan ikon yinsa, daga cikin sha'anin, amma da aka kafa a matsayin wani babban manufa: gefen hagu - da dukiya, a dama - wajibobi. Layin da m serial number da aka dabam ya bayyana. Shi ne a kan tushen da su da ƙididdiga na kamfanin. Mene ne ma'auni na wajibobi da kadarorin da ake bukata domin sanin wani mutum dangane da tattalin arziki Sphere.

balance

Don tantance aiki da sha'anin management, bashi kungiyoyin, masu, masu hannun jeri, kasafin kudi hukumomi amfani da jihar farko lissafin kudi takardun - form lambar 1, wani kalamai. duk dukiya a cikin balance sheet, wajibobi, babban birnin kasar, tsabar kudi da kuma aiki babban birnin kasar kungiyar ga wani lokaci. A monetary daraja na kowane abu ya sa ya yiwu don nazarin da dukiya da wajibobi daga cikin kungiyar. Ka'idar auna, kayyade, biyu-shigarwa, na samar da wani ma'auni na bangarorin biyu na balance, kowanne daga wanda aka codified cikin sharuddan liquidity iri kudi. Mene ne wajibobi da sha'anin, za a iya samu a gefen dama na tebur, shi wajibi ne, don su bincika da tsarin.

Normative ayyukan (Tax Code) gyarawa misali nau'i na ma'auni na ta sassan da kuma wajabta hanya ga ciko kowane labarin. Don sauya wannan rahoto form, akwai ƙarin aikace-aikace da gani da takamaiman bayani ga kowane irin dukiya ko wajibobi da ãdalci. A zama dole bayani cika a cikin:

- sunan kungiyar (full, rubũta a cikin dokokinsa).

- da dacewa Lambobin (INN, NACE, OKEI, OKOPF, OKFS).

- ranar da shiri da kuma biyayya da haraji hukuma.

- rajista adireshin daga cikin kungiyar.

balance sheet tsarin

Mene ne wajibobi? Da fari dai, yana nufin, kamar yadda aka nuna a cikin gefen dama na sikẽlin. Kasa yana da uku main sassan:

1. Short-lokaci wajibobi.
2. Dogon lokacin da wajibobi.
3. Babban birnin kasar da kuma reserves. Kowane jere kashi ko m nuna wajen sha'anin, da abin da aka kafa wani aiki na da sikeli.

A cikin tambaya na abin da wajibobi, amsar ne mai sauqi qwarai - babban birnin kasar da kungiyar. Yana iya kunshi aro kudi (gajere ko dogon lokacin da wajibobi) ko mallakar tajirai (ajiye, ajiye, ƙarin biya a babban birnin kasar, cikakken albashi na baya lokacin.). Mene ne wani kadara? Yana abubuwa da kuma wajen samar da abinci.

A tsarin da hagu ɓangare na balance ne kamar haka:

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

A kowane sashe daga cikin labarin da aka rubuta a cikin tsari daga cikin mafi girma liquidity. All balance sheet abubuwa suna nuna a tebur a farko da kuma karshen wani musamman lissafin lokaci, wanda ya inganta na gani bincike a lokacin da rubuce-rubuce. Don gudanar da wani a cikin zurfin karatu na kungiyar wani kadari kamar yadda wani alhaki, yana da aikace-aikace (dikodi mai) na kowane labarin.

Mene ne wajibobi

A gefen dama na balance nuna duk kafofin na sha'anin dukiya. A cikin duka, wadannan Figures ba wani m, wanda a monetary sharuddan nuna sikẽli kudin. Yana shakka ne aiki part, watau. E. A gefen hagu na tebur. Fassara daga Latin kalmar "alhaki" na nufin "m". A gaskiya, irin wannan sha'anin hanya amfani da su haifar da dukiya, yana nufin samar, aiki babban birnin kasar, ko iskar da muhimman hakkokin guda na kayan aiki da hannu a cikin rufaffiyar samar da sake zagayowar. A karkashin manufar "wajibobi" shige kowane irin babban birnin kungiyar, dangane da siffar ta kungiyar (share, rabo). kudi wajibobi ne daban-daban sharuddan (rance, credits, takardar kudi na musayar) da kuma tara a cikin nau'i na daban-daban kudi (depreciation da tattalinsu) nasu kudi (Naira Miliyan Xari da cikakken albashi daga baya lokaci).

A lissafin kudi terminology sau da yawa amfani da kalmar "duka babban birnin kasar", wani ra'ayi da dangantaka da wani alhaki da kudin. Har ila yau, a gefen dama na auna a daban-daban kafofin iya bayyana a matsayin "alƙawari" na kamfanin.

tsarin wajibobi

All wajibai na kamfanin suna classified a karkashin wadannan articles:

- Hasashen - irin wajibobi, an rubuta su a cikin lissafin kudi da haraji da asusun a kan wani takamaiman rana don lissafi na net kadara darajar, amma su suna zahiri tuba. Su dace da ganewa zai taimaka wajen kauce wa biyan bashin biyu, watau. E. Don kula halin yanzu harkokin kasuwanci ba tare da rage su darajar. By hasashen wajibai hada da: tsabar kudi samu a matsayin aro daga mai shi daga kamfanin, reserves for gaba biya, bashin masu ba da bashi An kare da sauransu.

- Boye - da mai rumfa babu alkawura, amma gane a bashi, da haraji ko karin kudade. Su na iya faruwa a cikin tsari na jawo sama da ma'auni na marigayi sokewa (tunani) a cikin lissafin wadannan basusuka. Hiding wajibobi hada da: ajali haraji wajibobi, sadaka canja wurin, wanda ya kasa aiki kida ko abubuwa na ba-m kayayyakin more rayuwa, da biya na bashin da rassan ko rassa (a lokacin da shan kan Game da wajibai), da sauransu.

- ainihin - real kuma nuna a cikin balance sheet wajibobi. Su, bi da bi, zuwa kashi halin yanzu da kuma wadanda ba na yanzu wajibobi to bashi cibiyoyin, da kasafin kudi na matakai daban-daban, ma'aikata na kungiyar, wadanda suka kafa ko hannun jeri. Gaggawa ne a tsare alhaki iyãkar ƙarfinsu, kwanan, wanda ya dogara a kan yarjejeniya. A wasan kwaikwayon na ainihin alkawura kungiyar hasarar wasu da kansa dukiya, kamar yadda za hada da tsabar kudi, asali ko revolving kudi, ƙãre kayayyakin da sauransu. D.

Mene ne halin yanzu wajibobi

Wani kasuwanci ko gwamnati shiri don gudanar da ayyukanta ya yiwo aro. Wajibai za'a zartadda da ya auku a lokacin da kalanda shekara, an kira halin yanzu. Suna gane a cikin balance sheet wajibobi, karkashin "Yanzu wajibobi". Matsayin mai mulkin, suna da cikakken bayar da gaban ruwa dukiya a kan wani takamaiman rana. Ga halin yanzu wajibobi hada da: adadi a biya wa ma'aikata a kan albashi wajibai zuwa kasafin kudin, gajere rance, rance, bashinta kaya na raw kayan, kayayyaki da kuma kayan aiki (zuwa mutuža kayyade a cikin yarjejeniyar). Domin ya fahimci abin da na yanzu wajibobi a cikin balance sheet, don Allah koma zuwa biyar jere a karkashin "Yanzu wajibobi". Yana harhada wadannan asusun: 66, 60, 62, 75, 70, 69, 68.

Mene ne tsawon lokaci wajibobi

Domin manyan-sikelin ayyukan kudi kungiyoyin jawo hankalin aro kudi na tsawo lokaci. Su babban rabo daga m blanking nufin na dogon lokaci. Dogon lokacin da wajibobi, ko wajibobi - Waɗannan su ne credits, rance samu na tsawon wucewa shekara guda. Wannan kuma ya hada da promissory bayanin kula da shaidu bayar da kamfanin. Kamar yadda jami'an tsaro domin wannan category na bashi ma'aikata wajibobi ake kullum yarda ba yanzu dukiya da kamfanin. Domin wani lokaci na biya na aro da ake yi alkawarin, amma ta ci gaba da shiga a samar da tsari.

wajibobi Bank

Accounting hanya da bashi ma'aikata ne daban-daban daga kayyade Tax dokoki ga sauran tattalin arziki abokai. Saboda haka ya zama dole su zauna dabam a kan wannan tambaya da abin da yake a alhaki na banki. Babban birnin kasar - da babban kayan aiki da ayyuka na bashi cibiyoyin. Wannan shi ne wani alhaki, da darajar da yake da kudin na banki balance. A mafi girma da wannan darajar, da ya fi dacewa wajen data ake amfani. Kowane kungiyar jihãdin ƙara da alhaki ga nasu da aro kudi. A tsarin banki babban birnin kasar sun hada da: rabo babban birnin kasar, samun kudin shiga daga batun na Securities, adibas na doka abokai da kuma mutane, samun kudin shiga daga ayyukan.

bincike na wajibobi

Don tantance da wajibobi da ãdalci daga cikin sha'anin amfani da sikẽli. Mafi na kowa nau'i na m bincike - binciken na da tsarin. Evaluation na taro sulusi da murabba'i na dogon lokaci da kuma gajere wajibobi a cikin abun da ke ciki. A wannan yanayin, da adadin dauke ruwa dukiya da cewa za a iya amfani da su biya kashe basusuka a cikin rahoto na lokaci da kuma a cikin dogon lokaci. M muhimmancin abin alhaki ne a gaban manyan yawa mallaki babban birnin kasar ma'auni a cikin tsarin. A tsanani gargadi ga kamfanin ta gudanar a lokacin m bincike ne babban rabo dogon lokacin da wajibobi, da adadin aiki, da gaban da m asusun biya.