Imiqondo Jikelele mayelana ibhalansi: izimpahla, izikweletu,-balance sheet

Balance main ifomu kwezitatimende zezimali, lapho ephawula imisebenzi ezezimali nezomnotho inhlangano. Iveza zonke izimali (ngokuvumelana Ukwakheka yabo futhi elisetshenziselwa osukwini oluthile) ngokheshi. isakhiwo sayo ine uhlobo itafula, ohlangothini lwesobunxele imelelwa amafa - amafa bese uyibeka (imali, Receivables). Futhi ngakwesokudla uhlangothi - nezikweletu imfundo yonke imithombo dolobha (imithombo akhawunti ekhokhwayo). Bobabili izingxenye aqukethe izingxenye eziningana ukuthi sihlanganise amaqembu eyohlobo kwempahla, uhlobo sihloko ngasinye futhi ubizwa ngokuthi eceleni (ngokuhambisana yezinhlamvu ethile). Lonke inani izihloko (inani) - lokhu ibhalansi lwemali lapho inani izimpahla kanye nezikweletu zeHhovisi okufanayo.
ukulingana okunjalo alichaza yokuthi impahla ngayinye kungenxa yisiphi isenzo, kuphumele balance sheet ngesikhathi esifanayo neyaziwayo njengoba uzithanda wena kusho imithombo kumiswa yabo. Ngakho, ibhalansi Imininingwane eqondana nezingxenye ezimbili ngenxa engele ezahlukene ngesikhathi esisodwa futhi izinto ezifanayo. Kwesinye isenzakalo, ichazwe esimele izimali, futhi enye - lowo etshaliwe kubo.

Ukubunjwa ibhalansi lwefa ahlukaniswe izimali ezisetshenziswayo futhi ezingenakuxegiswa. Esikhathini esifanayo ukukhululwa nezikweletu zamanje kanye nokuzibophezela eside nesikhathi esungulwe, ngesikhathi lapho zonke ingcebo kumele sisetshenziswe futhi kubuyiselwe izikweletu ekhona. Nokho, ama-asethi, njengoba izikweletu zingashintsha ukubukeka yayo yasekuqaleni. Ngakho, umkhawulo lingasethwa ukusebenzisa imali, enwetshiwe ngemigomo yekhredithi. Zonke izinguquko ezinjalo kufanele zihlinzeke ngolwazi amanothi.

Uma kwakuba khona inkathi izinkokhelo anda ukuze abakweletwayo nababakweletayo ikhule Imininingwane balance sheet. Nakuba lokhu ukukhula futhi kufakazelwa ukunwetshwa okwenzekayo okuphathelene nomnotho inhlangano. ukuhlaziywa kwezezimali, ikhumbula izinga lokwehla kwamandla emali izinqubo ku amasheya ekhona kufanele sigcwaliswe ukunquma ukuthi kubangelwa yini.

idatha ibhalansi liyadingeka ukuhlaziya kanye ukuhlola isimo somnotho lenkampani (uma izama isamba nezikweletu ukuze counterparties). Ukusebenzisa okuza ezahlukene ukuzinza yenhlangano, ungabona isithombe esicacile ukuzinza yayo plan zezimali. balance sheet isetshenziswa lapho kubalwa eziningi zalezi izinkomba. Ifomula kuhlaziywa Coefficient yokuzimela, isibonelo, imi kanje: (CR + RBR) / XB lapho KR - inqolobane dolobha; RPR - Okubekiwe izindleko esizayo, futhi i-World Bank - inani balance sheet.

Ngokuvamile, lo mbiko abaphathi ulwazi, futhi bonke abanye abantu abasebenza ekuphatheni ibhizinisi, ngalokho inkampani ungumnikazi, yiziphi amasheya kanye ukuhlanganisa zabo izindlela ezibonakalayo, indlela lelisetjentiswa futhi ubani onomthwalo ukudalwa kwako. Lwemali ibhalansi ikuvumela ukuba ubone izindleko cishe kwezimali, okuyinto ingatholakala uma ekucwileni ezikweletini inkampani. Lezi idatha zisebenzisa nezikhungo bezinye izizwe, njenge ukuhlolwa intela, ejensi kwezibalo, abakweletwayo, njll