Balance Sheet: An inothi ochazayo kuya-balance sheet. Isimo,

Ngokuhambisana PBU 4/99 "BU", inzuzo, kanye nokuhamba ngokukhululeka kwemali kuthiwa kwahambisana by amanothi. Iyathinteka kanye balance sheet. Inothi ochazayo kuya-balance sheet - iyingxenye yokubika yonyaka ezinkampanini. Linikeza ukwaziswa okuningiliziwe engenayo kanye nezindleko.

mayelana idokhumenti

Kuvele inothi ochazayo kuyingxenye ezitatimendeni zezimali. ifomu Enobunye ngoba iqedwa khona. Ngokuvamile, idokhumenti kufanele aqukethe ulwazi ibonisa ukuthi ukusebenza okuhloswe okuhleliwe. Qaphela wenziwe imiphumela izitatimende zezimali kanye ukudalula ulwazi mayelana izakhi ezimali inqubomgomo. Ngesisekelo lwezincwadi ezikhishwa ke bangasondela icebo ekuthuthukiseni esizayo.

isakhiwo

Inothi ochazayo sikhungo-balance sheet yengcebo kufanele udalule idatha elandelayo:

1. Elichaza izinhlobo ezinkulu imisebenzi, kanye izici eziphawuleka kakhulu umsebenzi.
2. Khombisa yokutholwa izindlela lombiko ezimali.
3. Ukuze anikeze incazelo okuqhathanisa nezikhathi zamanje nezidlule.
4. Endabeni mehluko ukuhlinzeka ngolwazi mayelana nezizathu nesenzakalo yabo.

Isisekelo kwaqedwa idatha - le-balance sheet. Inothi ochazayo kuya-balance sheet iqukethe izigaba 19. Ake sihlole ngokuningiliziwe.

Ulwazi lenhlangano

1. Ubunikazi futhi igama inhlangano engokomthetho.
2. Ikheli.
3. I-annual Inani eliyisilinganiso abasebenzi ngosuku lokubika.
4. Ukwakheka izidumbu asimeme.
5. Ulwazi mayelana abasunguli.
6. Inani dolobha.
7. Ulwazi mayelana mabhuku.
8. Ukutholakala amalayisensi.
9. Isakhiwo sokuphatha.
10. Inani intela ikhokhwe ngonyaka wokubika.

Ulwazi Yemfihlo Accounting

Inothi ubonisa idatha elandelayo:

• imithetho sokubhalisa ngokuqondene nezimpahla kanye nezikweletu;
• Izimbangela nemiphumela inqubomgomo ushintsho;
• imithetho ezimali idatha onyakeni olandelayo;
• ucacise ngedatha elungisiwe.

Inothi ochazayo kuya-balance sheet isikhungo ukuthi isezingeni izitatimende zezimali ehlanganisiwe, kuzomele sifake ezingaphansi, amalungu band, indawo yabo, ubukhulu inhloko-dolobha yabo, isabelo amafa ngamunye wabo. Imiphumela zomgomo ezingase zithinte finpolozhenie noma eminye imiphumela kwenhlangano, ilinganisela imali.

Ulwazi ngokuqondene nezimpahla kanye nezikweletu

Esishoyo amanothi kokusele ishidi Belarus iqukethe ulwazi olulandelayo mayelana uhlelo lokusebenza:

• izindleko sokuqala kanye nenani ukwehla ekuqaleni nasekupheleni konyaka;
• ukusetshenziswa eside sikhungo;
• izindlela kokubala ukwehla;
• ukunyakaza yaqashiswa futhi ezisebenza emaqenjini;
• ingcebo, esisogwini ukubhaliswa isimo isigaba, kodwa wasungula;
• izindlela kwempahla kwentengo;
• OS bhala phansi ukuthi idluliselwe yemali lengenako enzuzweni lenkhulu.

Ukugcwalisa kuleli inothi ochazayo kuya-balance sheet kanye ibonakala idatha IBE:

• izindlela yokusungula tekuhlola;
• imithelela izinguquko izindlela;
• ubukhulu kanye nokunyakaza amafa ukungakhuli value.

Futhi ubonisa ulwazi mayelana nemalimboleko futhi finvlozheniyah:

• ukutholakala, ukuvuthwa, izinguquko enanini kwezikweletu;
• izinhlobo, maturities ekhishwe zezikweletu izibopho;
• inani kwezindleko zemalimboleko, okuyinto likhona izindleko yokusebenza kanye namagugu kwempahla;
• ukubaluleka kwengosi kuba kwesamba ngesilinganiso;
• izindlela yokuhlaziya ukutshalwa abanazo kanye nemiphumela ushintsho;
• izindleko, izinhlobo Central Bank, eyisibambiso;
• ukubaluleka Central Bank futhi finvlozheny;
• Ukwakheka kanye nokunyakaza ukungakhuli nesabelo;
• ukuhlolwa esikweletini Central Bank kanye loans nge Isaphulelo.

On izimali zakwamanye amazwe ngokuqondene nezimpahla kanye nezikweletu ziboniswa inothi:

• exchange rate umehluko ezihlobene yi zezimali aqoshiwe noma ngenye indlela;
• Bank of Russia exchange rate ngosuku-balance sheet.

Ukuhlaziya isakhiwo ibhalansi

Lesi sigaba sihlanganisa ukuhlolwa kwe-isimo somnotho we nkampani. Wenziwe ngokulandela imiyalelo for kokulawula izifundo solvency. Isigaba ihlaziya zonke izinhlobo zezimali, ukuphepha level kusho inzuzo, ezingeni ukuncika ngokwezimali nokuzinza.

Ingxenye kohlaziyo inothi kufanele ibe inqubo ukubala indices. Cabanga ayinhloko.

1. zezimali yamanje - ibonisa izinga befa wasekela yesikhathi esifushane ubhale izinkinga ezihilelekile. Inani eliphakeme Coefficient libonisa finsostoyanii engaguquki:

Kr = A2 (A5 - 640 k.), Kuphi:

• A2 - umphumela esigabeni sesibili esele fa (p 290.);
• P2 - umphumela esigabeni wesihlanu nezikweletu (690 kk.).

2. Inani labantu okufanele lifinyelelwe amafa lokukhona kungunyalo kute sicinisekise - imibukiso lokho ingxenye AB kwakhiwa ngezindleko zabo:

Ngu ao = (S3 + p 640 - A1.): A2, lapho:

• P3 - eyesithathu kwesigaba isibopho sezomthetho; (490 kk.)
• A1 - lwefa lokuqala (Ikhasi 290.).

3. Coefficient okumele zikhokhelwe zokuphepha - kubonisa ikhono kwenhlangano ukuze ukhokhele izikweletu emva ukudayiswa kwempahla:

Ngu KZ = (S4 + (n2 - ikhasi 640).): WB, lapho:

• P4 - yalokho kwesigaba yokwenziwa 4 (p 590.);
• WB - balance sheet (ikhasi 300.).

Inhlangano kubhekwa ezikweletini uma ngaphakathi 4 amabhulokhi livela abanelisi balance sheet isakhiwo, njengoba kufakazelwa ukubaluleka isici zokuphepha izikweletu ezingeni ngenhla 0.85.

4. solvency Inkomba sikhombisa ukuthi iyiphi ingxenye loans yesikhashana, inkampani ongakhokhela off ngesikhathi yokubika:

Futhi m = (short-term izikweletu ezivelele - eside isikweletu): inani balance sheet.

Idatha engenayo nephumayo

Le ngxenye ubonisa ulwazi mayelana amavolumu yokuthengisa kanye nezimakethe womhlaba, ingxenye izindleko, ukutholakala izinqolobane izinkokhelo zesikhathi esizayo, isakhiwo nezinye engenayo kanye nezindleko, izici ongavamile. Eceleni inikeza ulwazi izinkontileka ephawula ifomu okungezona yemali yokukhokha: Inombolo yabo, iphesenti ngenzuzo, izindlela sokunquma ukubaluleka izimpahla adlulisiwe.

umsebenzi Ukuhlolwa

Ifomu esezingeni inothi ochazayo kuya-balance sheet iqukethe kwesigaba ukuthi ubonisa:

• nobubanzi izimakethe, ukutholakala ukuthekelisa;
• Inkampani idumela emakethe;
• ezingeni izinkomba;
• ekusetshenzisweni imithombo.

Izinguquko Ezenzeka ezilinganisweni

Uma isikhathi nokubika kwakukhona kabusha of ibhizinisi, lezi idatha efakiwe kule-balance sheet. Inothi ochazayo kuya-balance sheet ngeke aqukethe ulwazi izimbangela kanye nobungako izinguquko. Lesi sigaba futhi egcwele uma idatha washintsha ekuqaleni konyaka.

eziphethwe

Kwakha luhlaka we inothi ochazayo kuya-balance sheet inikeza ulwazi yangokwesiko ku ukutholakala ezingaphansi, abasunguli kanye bamasheya:

• uhlu kubo;
• ubunjalo ubuhlobo;
• izizathu kokubalula kuya eziphethwe;
• izinhlobo imisebenzi nezindlela ekunqumeni intengo phezu kwabo;
• Amaphesenti nokwabelana.

umsebenzi amaqiniso

Lesi sigaba ubonisa ulwazi mayelana nezibopho yesiqinisekiso kanye icala inhlangano, ubungako bawo kanye nenani nesabelo.

idatha yomsebenzi ngokuhlanganyela

1. Inombolo izivumelwano zobambiswano.
2. Izinhloso womsebenzi.
3. I deposit lemali.
4. Ngokuqondene nezimpahla kanye nezikweletu, inzuzo noma ukulahlekelwa for nyaka.
5. Ulwazi mayelana amafa esetshenziswa kanye nokusebenza ngokuhlanganyela.

ingxenye Imininingwane

Ifomethi amanothi achazayo kuya-balance sheet ukuze FSS kusho ingxenye, elibonisa ulwazi izinhlangano kanye nezinyunyana - ngombandela wokuthi imibhalo owasungula siyavuma ukuthi ulwazi izitatimende zezimali liyakushunyayelwa waqinisa:

• uhlu units;
• isamba semali engenayo;
• inzuzo noma ukulahlekelwa;
• inani lithwele inqwaba yezimpahla nezimpahla, nezikweletu, inhlokodolobha izimali yokusebenza amafa kanye nempahla angaphatheki;
• Inani ukwehla;
• wabelane ngazo imali net ezingaphansi;
• ukubaluleka ukutshalwa kwezimali ezintweni ezenziwa ngokubambisana.

Imicimbi ngemva kosuku-balance sheet

Lesi sigaba ubonisa ulwazi mayelana amaqiniso imisebenzi kwezomnotho, okuyinto kakhulu ukuthonywa inani ngokuqondene nezimpahla kanye nezikweletu. Badinga ukuvula ngokugcwele. Musa sibonise idatha kungathinta isinqumo abasebenzisi kwezitatimende zezimali. Imicimbi eyenziwe inothi, kodwa umbiko akenzanga izinguquko. Kuhlola umthelela yimali kuyadingeka ukuqinisekisa zabhala noma ibonisa ukuthi lokhu akunakwenzeka.

Ikhophi amanothi achazayo kuya-balance sheet ingaqukatha la maqiniso alandelayo:

• Izikhangiso okweletayo inhlangano yimali;
• Kuhlola amafa, imiphumela okuyinto waqinisekisa ushintsho value abo;
• ukuthola idatha osizayo finsostoyanii, Central Bank is ohlwini phezu exchange stock;
• nokudayisa amasheya nge ngentengo ephakeme;
• Izinzuzo wamemezela;
• isinxephezelo izimangalo ezivela enkampanini yomshuwalense;
• ukwamukela isinqumo senkantolo, okudinga ukudalwa inqolobane;
• kuhlela kabusha, ukuvuselelwa inhlangano;
• isinqumo Ukukhishwa CB;
• kuthengiselana eziphathelene nokuthengiswa yesistimu yokusebenza;
• isimo umlilo eziphuthumayo eye yabangela ukuba ukubhujiswa eyingxenye yezimpahla;
• ekunqanyulweni imisebenzi yokusebenza;
• nokuncipha izindleko;
• izenzo zemizimba kahle kwemandla embuso;
• izinguquko ezingalindelekile e exchange rate, amanani kwempahla.

usizo esimweni

Inothi ochazayo kokusele ishidi semfundo futhi iyiphi enye inhlangano uthola ukwesekwa kusukela isabelomali, ngeke aqukethe ulwazi:

• uhlobo kanye nenani nokuphuma kwemali kanye loans;
• ukusetshenziswa okubhekiswe nezimali ezinkulu;
• izimo zingafezeki ukuhlinzekwa kwezimali kanye nezikweletu ehambisana.

ukusebenza kwemvelo

Isampula amanothi achazayo kuya-balance sheet izinkampani ogama imisebenzi abe nomthelela omubi kwezemvelo lihlukile idokhumenti ejwayelekile. Ngaphezu kwalokho, kuyongenwa:

• imininingwane ekhombisa umthelela (emkhathini, imfucuza);

• Ulwazi mayelana umhlaba sokufunwa;

• idatha ku Ukuvikelwa izindleko kwemvelo.

Imininingwane AB

ISIBONELO amanothi achazayo kuya Balance Sheet, abekwe ngezansi, inolwazi mayelana CBR:

• inani esikhishwe futhi esivelele CB, value abo okuzisholo;
• ukunyakaza lamasheya ekuqaleni kanye ekupheleni kwesikhathi;
• ukubaluleka izibambiso okungewakho JSC nezinkampani ezingaphansi kwayo;
• izinqolobane iyatholakala futhi injongo yokudalwa kwayo.

Lapho udaba olwengeziwe wabonisa:

• ukukhululwa kwe-isizathu;
• usuku;
• imibandela ukudayiswa;
• inani esikhishwe wezabelo ezijwayelekile;
• inani isukela ukubekwa.

kwesigaba 17

Le nto ubonisa idatha edingekayo PBU 18/02:

• ngezindleko okunemibandela (imali engenayo) ka NPP;

• umehluko kuhilelani yokulungiswa inani lentela;

• Pna, IT, SHE;

• izizathu izinguquko lentela;

• inani IT kanye IT, ukwesulwa ngokuqondene anawo OS.

ukumisa umsebenzi

Uma inhlangano kuyinqubo ngokumiswa, lokugcina balance sheet ihlinzekwa Federal Tax Service. Inothi ochazayo kuya-balance sheet iqukethe ulwazi okulandelayo:

• imisebenzi Incazelo ukuvalwa;

• usuku beqeda umsebenzi;

• Izimpahla kanye nezikweletu zeHhovisi kulahlwa;

• ukuphuma nokungena kwezimali wamanje, ukutshalwa kwezimali kanye nemisebenzi yezimali;

• inani izimali, izindleko, iholo, ukulahlekelwa ngaphambi izintela, enqwabelene NPP;

• yokukhansela ngokumiswa.

Okunye izinkomba

Ziyakwazi ezimbalwa, kodwa ubabeke ekulandiseni akudingekile:

• imikhiqizo ukuncintisana;

• inqubomgomo credit, creditworthiness;

• ulwazi mayelana nempahla, uthumele futhi wathola ekuphathweni.

ISIBONELO amanothi achazayo kuya Balance Sheet

Esishoyo amanothi kuya-balance sheet JSC "Inkampani" ngoba ngonyaka 2015:

1. Imininingwane kawonkewonke

Joint Stock Inkampani "Inkampani" kubhaliswe inombolo IFTS 5 Saint Petersburg 28.10.2010 (okunye inqobo nje uma CPT, inombolo ye-VAT, isitifiketi idatha ukubhaliswa isimo, ikheli.)

Balance sheet iyawakha ngokuhambisana kwemibiko yezimali nokubika imithetho (IFRS).

Isikhwama emithetho: ruble 2 000 000 (kwezigidi ezimbili).

Inombolo yokwabelana abavamile: 1 000 ukwabelana nge value ngokulinganisa of 2 000 (izinkulungwane ezimbili namakhulu) ruble.

Uhlobo eyinhloko umsebenzi: ubisi processing (NACE 15.50).

Abasunguli be-abantu:

Ivanov Andrey Sergeevich - ilungu Ebhodi Yabaqondisi,

Averin UStepan Pavlovich - ilungu eBhodini Labaqondisi.

2. Lezi zinqubomgomo ezimali

I-oda inombolo ezimali Inqubomgomo 158 asayine ngumqondisi 25/12/2013 u (chaza kafushane isimo: kanjani ukuba abale ukwehla, uhlu izikweletu kanye amafa, njll ..).

3. Isakhiwo ibhalansi (inani ngalinye ukuboniswa umugqa ukulinganisela ibalwa ushintsho izinkomba).

4. Valuation kwempahla (enanini lomuzi ihlobene inhlokodolobha).

5. ukuhlaziywa lwezezimali (kubalwa zezimali wekhasi, yokusungula zokuphepha, kuye ngokuthi ezingeni zezimali kanye t. D.).

6. Ukwakheka OS (sesigidi sama-ruble.) - ukuze kube lula amelwe uhlobo itafula.

igama	izindleko kokuqala	ukwehla	ethwele lemali
Land	1.25		1.25
izakhiwo	58,3	6.9	51,4
zokuthutha	1.3	0.4	0.9
imishini	32,6	4.9	27.7
yokusungula	0.4	0,07	0.33

7. izikweletu kanye Okubekiwe

On 31.12.2015 sidalwe nelungiselelo pay seholidi inani ruble ayizigidi ezingu-1,5, inani lezinsuku -. 66, nokusetshenziswa kwegama elithi - 2016. kwakhiwa Ukuhlinzekwa izikweletu ngabazeka is in inani RUB 1.687.000. ngenxa yokubakhona izikweletu ezivelele hhayi okuphephile of "Enterprise". Ukuhlinzekwa ngoba ukusilela e ukubaluleka ezikhona akuyona ngoba awekho izimpawu ukungakhuli.

8. Labour and Salary

ongazifunda ngo-December 2015, isikweletu amaholo ruble ayizigidi ezingu 1,79. Ukubuyisela imali isikhathi - 01/15/16, izinga inzuzo - 24,99%, inani efakwe - abantu abangu-166. Isilinganiso wenyanga - ruble 20 765.

9. esikhishwe futhi wathola isofthiwe (zinhlobo wabonisa).

03/20/2016

Umqondisi we "Inhlangano" Isiginesha

isiphetho

Ngokusho imiphumela ngonyaka wekhalenda ka-balance sheet Ukuze Federal Tax Service. Inothi ochazayo kuya-balance sheet iyawakha kunoma yiluphi uhlobo. Kungaqukatha namathebula namashadi. Inikeza ezihlukahlukene uthole ukwaziswa kusukela izinqubomgomo zokubalwa sibalo izinkomba zezimali. The main imfuneko - ulwazi kufanele lungabi naphutha futhi ewusizo kubasebenzisi.