Balance Sheet: An inqaku enengcaciso ukuya kwiphepha lomncono. Isimo,

Ukungqinelana PBU 4/99 "BU", ingeniso, nokungena eziyinkunzi zincediswe amanqaku. Ngaba Akukho ngaphandle kunye kwiphepha lomncono. Inqaku enengcaciso ukuya kwiphepha lomncono - yinxalenye ingxelo yonyaka ngamashishini. Inika ulwazi oluneenkcukacha kwingeniso kunye nenkcitho.

malunga uxwebhu

An inqaku achazayo yinxalenye kwiingxelo zemali. ifomu yomanyano nasekugqityweni kwayo apho. Ngokubanzi, uxwebhu kufuneka siqulathe ulwazi ibonakalisa yokusebenza ekujoliswe ezicwangcisiweyo. Qaphela yenziwe ngeziphumo kwiingxelo zemali kunye aveze iinkcukacha malunga izinto zomgaqo-accounting. Ngenxa yokuba izinto zokufunda ezinikiweyo ukuba angenza isicwangciso sophuhliso elizayo.

isakhiwo

Inqaku enengcaciso kwiziko lomncono zobuncwane lowatyhila le datha ilandelayo:

1. Ube njani iindidi zemisebenzi, kwakunye miba kakhulu lomsebenzi.
2. Bonisa bamkela iindlela ingxelo accounting.
3. Ukunika inkcazelo lokuthelekisa maxesha zangoku kunye elidlulileyo.
4. Kwimeko ezi yantlukwano zinika inkcazelo malunga nezizathu kwazo.

Isiseko kokugqitywa data - kwiphepha lomncono. Inqaku enengcaciso ukuya kwiphepha lomncono iqulethe amacandelo-19. Makhe sihlolisise ngokweenkcukacha ezingakumbi.

Ulwazi malunga umbutho

1. Ubumnini igama lequmrhu elisemthethweni.
2. Idilesi.
3. I-avareji Inani yonyaka labasebenzi ngomhla wokunika ingxelo.
4. Indlela ezakhiwe ngayo imizimba zokusuphavayiza.
5. Ulwazi malunga abasunguli.
6. Imali eyinkunzi.
7. Ulwazi malunga abaphicothi.
8. Ukufumaneka mvume.
9. Isakhiwo Management.
10. Isixa iirhafu ahlawulwa kunyaka wengxelo.

Ingcaciso Policy Accounting

Inqaku ibonisa le datha ilandelayo:

• imithetho sokubhaliswa asethi namatyala;
• Oonobangela kunye neziphumo zotshintsho nkqubo;
• kwemithetho accounting data ukulungiselela unyaka ozayo;
• ukucacisa data alungiswe.

Inqaku enengcaciso kwiziko lomncono oluhleli iingxelo consolidated financial, kufuneka iquke ezi nkampani, amalungu band, indawo yabo, ubukhulu ikomkhulu labo, isabelo asethi nganye kuzo. Neziphumo zotshintsho nkqubo leyo enokuchaphazela finpolozhenie okanye ezinye iziphumo lombutho, iqikelela imali.

Ulwazi asethi namatyala

Amanqaku acacisayo ukuze sheet eseleyo Belarus iqulethe ezi nkcukacha zilandelayo malunga nenkqubo yokusebenza:

• ixabiso lokuqala kunye isixa ukwehla ekuqaleni nasekupheleni konyaka;
• ukusebenzisa elithi le ndawo;
• iindlela yokubala ukuphelwa lixabiso;
• intshukumo eziqeshiweyo nokuqhuba kumaqela;
• ezithengiswayo, ibekwe kubhaliso karhulumente kweqonga, bangafaki ukusebenza;
• iindlela maxabiso kwempahla;
• OS bhala-phantsi othe wasiwa ingeniso igcinwe.

Ukugcwalisa kumbhalo enengcaciso ukuya kwiphepha lomncono kwaye siboniswe data ibe:

• Iindlela zovavanyo yokusungula;
• iimpembelelo zotshintsho kwiindlela;
• ubungakanani kunye nentshukumo kweempahla sokunciphisa yexabiso.

Kwakhona ubonisa ulwazi malunga mboleko kunye finvlozheniyah:

• Ukufumaneka, ukuvuthwa, utshintsho ixabiso ityala;
• iintlobo, isithutyana ezikhutshiweyo eyilwayo kunye izitropu;
• isixa kwindleko, nto leyo ifakiwe iindleko zokusebenza kunye amaxabiso empahla;
• ixabiso avareji zokulinganisa;
• iindlela yokuhlaziya utyalo zokulenza kunye neziphumo zotshintsho;
• iindleko, iindidi ze-Central Bank, bazithoba;
• ixabiso le-Central Bank kunye finvlozheny;
• ukwakheka kunye nentshukumo Ukuphazamiseka izibonelelo;
• uvavanyo ityala le-Central Bank kunye mboleko kunye isaphulelo.

On amazwe asethi namatyala ziboniswa kunothi:

• umahluko ngerandi ezinxulumene japan zemali kubhalwe okanye ngenye indlela;
• Bank of ngeranti Russia ngomhla lomncono.

Analysis isakhiwo balance

Eli candelo libandakanya uvavanyo imeko yezoqoqosho yenkampani. Yenziwe ngokwemiyalelo kwezi zifundo ulawulo yokuhlawula amatyala. Eli candelo ahlalutye zonke iintlobo amatyala, umgangatho wokhuseleko kuthetha inzuzo, inqanaba ukuxhomekeka zemali kunye nozinzo.

Inxalenye bokuhlalutya inowuthi kufuneka iqulathe nenkqubo ukubala indices. Cinga ezona ziphambili.

1. amatyala yangoku - ibonisa inqanaba asethi-backed Amatyala elifutshane-term. Ixabiso eliphezulu le lomlingani lubonisa finsostoyanii ezinzile;

Cr = A2 (A5 - 640 p.), Uphi:

• A2 - ziziphumo icandelo lesibini esikalini asethi (p 290.);
• P2 - ziziphumo icandelo sesihlanu liabilities (690 iphe.).

2. Ukuhambelana asethi zangoku ukuqinisekisa - kubonisa ntoni inxalenye AB wambumba ngeemali zabo:

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

• P3 - icandelo liability wesithathu; (490 iphe.)
• A1 - impahla lokuqala (Page 290.).

3. Le ukungavumelani kwe ezihlawulwayo zokhuseleko - ibonisa ukukwazi lwequmrhu ukuhlawula amatyala emva ngokuthengiswa kweempahla:

Ngu kz = (S4 + (N2 - iphepha 640).): WB, apho:

• P4 - yoko icandelo isixando 4 (p 590.);
• WB - sheet balance (iphepha 300).

Lo mbutho ithathwa otshonileyo ukuba ngaphakathi iibhloko 4 ibonakala enganelisiyo isakhiwo lomncono, njengoko kuboniswa ixabiso ukhuseleko kwamatyala factor kwinqanaba ngaphezu 0.85.

4. Solvency Index ibonisa inxalenye mboleko zexesha elifutshane, inkampani unako ukuhlawula ngexesha ingxelo:

Kunye m = (short-term namatyala ajingayo - usemva ixesha elide): balance sheet iyonke.

Idatha kwingeniso kunye nenkcitho

Le nxalenye ibonisa inkcazelo malunga imiqulu ukuthengiswa kunye neemarike geographical, inxalenye yeendleko, ukufumaneka loovimba lweentlawulo elizayo, ubume enye ingeniso kunye nenkcitho, izinto ezingaqhelekanga. Ngokwahlukeneyo inika inkcazelo malunga nezivumelwano, ngokumisa kwifom non-lawulo wemali lwentlawulo: ngangenani lazo, ipesenti yengeniso, iindlela yokuqingqa ixabiso leempahla kwiCEMIS.

umsebenzi Evaluation

Ifom standard of an inqaku enengcaciso ukuya kwiphepha lomncono iqulethe icandelo olubonisa:

• ububanzi kwiimarike, ubukho ngaphandle;
• Inkampani wayedume emarikeni;
• inqanaba kwezalathisi;
• ukusetyenziswa ngobuchule kwezibonelelo.

Utshintsho esikalini

Ukuba ixesha ingxelo kwakukho ngokuhlanganisa kwishishini, ezi nkcukacha makabhalwe kwiphepha lomncono. Inqaku enengcaciso ukuya kwiphepha lomncono uya kuba nengcaciso engokuba ngoonobangela kunye nobungakanani utshintsho. Eli candelo nazo xa data batshintshwa ekuqaleni konyaka.

nabasebenzisana

Uyilo senqaku enengcaciso ukuya kwiphepha lomncono inika ulwazi mapping kwi nkampani ekufumanekeni, Abaseki kunye nabo banezabelo:

• uluhlu kubo;
• uhlobo lobudlelane;
• izizathu ukuba bebanika yamalungu;
• iintlobo zemisebenzi kunye neendlela yokujonga amaxabiso phezu kwabo;
• Ipesenti lwezabelo.

umsebenzi Facts

Eli candelo libonisa ulwazi malunga izibophelelo zewaranti nentlangano ukumangalelana, ubungakanani kunye mali yesibonelelo.

data umsebenzi joint

1. Inani lezivumelwano ngentsebenziswano.
2. Iinjongo yomsebenzi.
3. Imali yesibambiso.
4. Ii-asethi namatyala, ingeniso okanye ilahleko kulo nyaka umiyo.
5. Ulwazi malunga impahla esetyenziweyo nokusebenza ngokubambisana.

Ulwazi ingxenye

Ifomathi amanqaku achazayo ukuya kwiphepha lomncono kuba FSS kuthetha icandelo, ebonisa iinkcukacha malunga imibutho kunye neemanyano - phezu komqathango wokuba amaxwebhu okuqala siyavuma ukuba ingcaciso kwiingxelo zemali ziya kudityaniswa:

• uluhlu kweeyunithi;
• imali iyonke ingeniso;
• inzuzo okanye ilahleko;
• elo xabiso le -asethi, amatyala, utyalo-capital assets yokusebenza kunye asethi ezingaphathekiyo;
• ixabiso ukwehla;
• eyingeniso net of abaxhasi;
• ixabiso lotyalo ngokuhlanganyela.

Iziganeko emva komhla lomncono

Eli candelo libonisa ulwazi malunga iinyaniso imisebenzi yezoqoqosho, leyo ziphenjelelwa ngamandla isixa-asethi namatyala. Kufuneka ukuba uvule ngokupheleleyo. Musa ukubonisa i data kungachaphazela kwisigqibo abasebenzisi kweengxelo zemali. Iziganeko ezenziwe inowuthi, kodwa ingxelo ukuba wenza utshintsho. Uhlolo ifuthe ngokwemiqathango mali kuyimfuneko ukuqinisekisa ukuba zabhala okanye zibonisa ukuba oku akwenzeki.

Ikopi amanqaku achazayo ukuya kwiphepha lomncono inokuba liqulathe zibakala zilandelayo:

• Ads umbutho onetyala yayiwa;
• Uvavanyo asethi, iziphumo eyaqinisekisa utshintsho ixabiso labo;
• ukufumana iinkcukacha oluncedisayo finsostoyanii, i-Central Bank idweliswe kwi istock exchange;
• ngokuthengisa esitokisini amaxabiso aphezulu;
• Nezahlulo wathi;
• imbuyekezo amabango evela kwinkampani yeinshorensi;
• nokwamkelwa isigqibo senkundla, nto leyo ifuna nokudalwa uvimba;
• lahlukene, ukuvuselelwa umbutho;
• isigqibo malunga nokukhutshwa CB;
• transaction enxulumene intengiso kwindlela yokusebenza;
• imeko kaxakeka lomlilo ebangele ukutshatyalaliswa yinxalenye asethi;
• ukupheliswa imisebenzi yokusebenza;
• Ukunciphisa iindleko zokuqhuba;
• nezenzo imizimba kwamandla karhulumente;
• utshintsho ongeke amazinga otshintshiselwano, amaxabiso asethi.

uncedo

Inqaku achazayo kwi balance sheet yeziko lemfundo kunye nawuphi na umbutho ofumana inkxaso-mali, ziya kuba iinkcukacha malunga:

• uhlobo kunye nemali lokungena nokuphuma kwemali-mboleko;
• ukusetyenziswa ekujoliswe kwemithombo zemali;
• iimeko kwamaphupho ilungiselelo kwemali kunye liabilities ezihambisana.

ukusebenza kwemvelo

A isampula amanqaku achazayo kwi balance sheet iinkampani emisetyenzana nempembelelo engentle kummandla we-bume eyahlukileyo ukusuka kuxwebhu esemgangathweni. Ukongeza, kuya kufakwa:

• idatha ebonisa impembelelo (ukukhutshwa, inkunkuma);

• Ulwazi malunga sabo sokufuna komhlaba;

• data kwinkcitho ukhuselo lokusingqongileyo.

ulwazi AB

UMZEKELO amanqaku achazayo kwiphepha lomncono, thaca ngezantsi, iqulathe ulwazi malunga CBR:

• inani ezikhutshiweyo kwaye ezibalaseleyo CB, ixabiso labo eliyimali;
• intshukumo lwezabelo ekuqaleni nasekugqibeleni kwexesha;
• ixabiso izibambiso ephethwe yi-JSC kwaye iinkampani zayo;
• zolondolozo ezikhoyo kunye nenjongo kwendalo yazo.

Xa umba ezongezelelweyo kuboniswe:

• Ukukhululwa isizathu;
• umhla;
• imiqathango yentengiso;
• inani izabelo eziqhelekileyo ezikhutshwe;
• isixa iinzuzo evela yokubeka.

icandelo 17

Le nto ibonisa idatha efunekayo PBU 18/02:

• ngeendleko olunemiqathango (ingeniso) of NPP;

• umahluko kuqulathe ukulungiswa yemali irhafu;

• PNA, IT, SHE;

• izizathu utshintsho irhafu;

• isixa-IT ne-IT, icinywe ngokunxulumene kulahlwe OS.

ukumisa umsebenzi

Ukuba umbutho na inkqubo yimali, lomncono lokugqibela inikezelwa i-Federal Tax Service. Inqaku enengcaciso ukuya kwiphepha lomncono iqulethe ezi nkcukacha zilandelayo:

• imisebenzi Inkcazelo elitshonileyo;

• umhla ugqityiwe umsebenzi;

• Ii-asethi namatyala zokulahla;

• nokungena kwemali ekhoyo, utyalo-mali kunye nemisebenzi yemali;

• umlinganiselo wesabelo, inkcitho, ingeniso, iilahleko phambi irhafu, bazenzela NPP;

• yomzila lomqhubi.

ezinye Iimpawu

Bambalwa, kodwa ukuwaphosa ukusuka akhawunti ayikho imfuneko:

• imveliso kukhuphiswano;

• nkqubo ngetyala, creditworthiness;

• ulwazi malunga nepropati, wathumela ezifunyenweyo kulawulo.

UMZEKELO amanqaku achazayo kwiphepha lomncono

Amanqaku acacisayo ukuze balance sheet iSebe JSC "Inkampani" kunyaka-2015:

1. Inkcazelo ngokuthe gabalala

Joint Stock Company "Inkampani" ebhalisiweyo IFTS inani 5 ka Saint Petersburg 28.10.2010 (ngakumbi ngaphandle kokuba CPT, inombolo VAT, isiqinisekiso data yobhaliso karhulumente, idilesi.)

balance sheet sibhalwe ngokungqinelana ne-mali nokunika ingxelo imithetho (IFRS).

mali ngokomthetho: 2 000 000 (izigidi ezibini) engange.

Inani izabelo eziqhelekileyo: izabelo-1 000 kunye njengezifanelekileyo engange-2 000 (amabini amawaka).

Eyona Uhlobo lomsebenzi: processing ubisi (NACE 15.50).

Abaseki bamntu;

Ivanov Andrey Sergeevich - ilungu leBhodi yabaLawuli;

Averin Stepan Pavlovich - ilungu leBhodi yabaLawuli.

2. Le nkqubo yoqulunqo lweenkcazo

UMyalelo ngenani-nkqubo yobalo-158 zisayinwe ngumlawuli 25/12/2013 kwaba (chaza ngokufutshane meko: ukubala njani uphelelo, ixabiso zamatyala kunye nempahla, njl ..).

3. Ubume eseleyo (umyinge ngalinye ukuboniswa eseleyo line kunye nezalathisi utshintsho ebalwe).

4. Valuation kwee-asethi (ixabiso wepropati enxulumene capital).

5. Uhlalutyo Financial (ibalwa amatyala eludinini, ukhuseleko uluhlu lwempahla, ngokuxhomekeke kwinqanaba zemali kunye t. D.).

6. Ukubunjwa OS (million engange.) - ukuze kube lula ukuba zimelwe ngokohlobo itafile.

igama	iindleko zokuqala	nokwehla	nemali
Land	1.25		1.25
izakhiwo	kwipesenti ezi 58,3	6.9	51,4
zokuhamba	1.3	0.4	0.9
izixhobo	32,6	4.9	27.7
uluhlu lwempahla	0.4	0,07	0,33

7. Amatyala kunye namafa

On 31.12.2015 wadalwa nelungiselelo ikhefu umvuzo kwi-mali ka-1.5 million engange, inani leentsuku -. 66, ukusetyenziswa kwegama elithi - 2016. Ubonelelo lwamatyala athandabuzekayo senziwa mali ka miri 1.687.000. ngenxa yobukho namatyala angekahlawulwa yaye akaqinisekiswanga ngenkqubo ye "Enterprise". Isibonelelo nokuncipha kwexabiso inventri ayikho kuba akukho zimpawu lomonakalo.

8. Labour and Salary

ngoDisemba 2015, asemva umvuzo kwezigidi 1.79 engange. ixesha lokuhlawula - 01/15/16, iqondo lokufakelwa - 24,99%, inani kuluhlu - Abantu 166. I-avareji Umvuzo wenyanga - 20 765 engange.

9. ezikhutshiweyo kwaye wafumana software (iintlobo kubonisiwe).

03/20/2016

UMlawuli i "Organization" Utyikityo

isiphelo

Ngokutsho iziphumo ikhalenda kunyaka intsalela sheet Kuba Federal Tax Service. Inqaku achazayo ukuya kwiphepha lomncono sibhalwe kulo naluphi na uhlobo. Isenokuba iitafile neetshathi. Inika iintlobo lolwazi oluneenkcukacha ukusuka nkqubo yokunikwa kwengxelo nendlela ekubalwa ngayo izikhombisi zemali. Imfuneko engundoqo - lwazi kufuneka zichaneke kwaye luncedo kubasebenzisi.