Imiba jikelele malunga ukulingana: impahla, amatyala, iphepha lomncono

Balance yengundoqo uhlobo iingxelo zemali, leyo ubonakalise imisebenzi yezimali nezoqoqosho mbutho. Oku kubonisa zonke iimali (ngokwendlela ukwakhiwa kwawo kunye umthombo imvelaphi a umhla) ngemali. isakhiwo waso ngokohlobo itafile, kwicala lasekhohlo imelwe yi-asethi --asethi kunye uyibeka (imali, ezifunyanwayo). Kwaye kwicala lasekunene - neemfanelo zemfundo yonke imithombo eyinkunzi (zolondolozo kunye namatyala amele ukuhlawulwa). Zombini iindawo kuba namacandelo eziliqela ezidibanisa amaqela bomzi-asethi, uhlobo ngalunye nqaku yaye kuthiwa ngokwahlukileyo (ngokuhambelana ne umtya othile). Imali iyonke amanqaku (ewonke) - oku yentsalela lwemali apho isixa- asethi namatyala efanayo.
ukulingana olunjalo wachaza into yokuba asethi nganye kubangelwa naliphi na inyathelo, kukhokelela lomncono kwangalaa mlinganiselo mnye ngexesha ithathwa njengokuba wena kuthetha kunye nemithombo nokudaleka. Ngenxa yoko, imali iyonke kuvela kwiindawo ezimbini ngenxa engile ezahlukeneyo kwenye kunye izinto ezifanayo. Kwimeko enye, wavakalisa ukuba imele imali, kunye nezinye - lowo usise kubo.

Malunga nokuqulunqwa kwenqaku yentsalela asset wayo mali yokuxoxisana and non-yokuxoxisana. Kukhupho amatyala yangoku efanayo kunye nokuzibophelela ixesha elide kwixesha lusekiwe, apho bonke ubutyebi kufuneka zisetyenziswe kwaye lubuyiswe etyala elo likhoyo. Nakuba kunjalo, ii-asethi, njengoko matyala zingatshintsha inkangeleko yayo yoqobo. Ngenxa yoko, kumyinge zingacwangciswa ukusebenzisa imali, amagama elandisiweyo credit. Zonke ezo utshintsho kufuneka zinike ulwazi kumanqaku.

Ukuba kukho ixesha eyandileyo iintlawulo iikhreditha kwaye ukukhula itotali lomncono banamatyala. Nangona oku kukhula kwakhona kungqinwa ukwandiswa imisebenzi yezoqoqosho mbutho. Uhlalutyo lwezimali, kuthathelwa ingqalelo iinkqubo kwamaxabiso akhawunti kwi zabelo ezikhoyo kufuneka wenziwe ukuba ukujonga izinto ezibangela uxinezeleko.

data balance kufuneka ukuba ukuhlalutya nokuvavanya imeko yezoqoqosho inkampani (xa kujongwa inani lilonke amatyala ngamahlakani). Ukusebenzisa okuza ezahlukeneyo ukuzinza kwalo mbutho, ungabona umfanekiso ocacileyo uzinzo layo kwisicwangciso-mali. balance sheet kusetyenziswa xa kubalwa ezininzi kwezi zalathisi. Ifomula Ukubala 'ngumlingani ka ukuzimela, umzekelo, imi ngolu hlobo lulandelayo: (CR + RBR) / XB apho Korea - yolondolozo ezinkulu; RPR - Reserves ngeendleko elizayo, kunye neBhanki yeHlabathi - lilonke kwiphepha lomncono.

Ngokubanzi, le ngxelo inikezela abaphathi ulwazi, kunye nabo bonke abanye abantu ababandakanyekayo kulawulo lweshishini, malunga yintoni na inkampani anawo, yintoni le zabelo kunye nobudlelwane babo unemali, isetyenziswa kwaye ngubani onoxanduva indalo yazo ngayo. Le lwemali eseleyo sikuvumela ukuba ubone iindleko elisondeleyo mali, nto leyo ke ziyafumaneka xa ukutshona nkampani. Ezi data sebenzisa kunye namaziko amazwe, ezifana ukuhlolwa kwerhafu, ii-arhente zamanani, amatyala, njl