Balance: nomwero mhando. Mhando Balance Sheet

Tsauranisa Sheet - ichi ndicho chinonyanya kukosha gwaro iri kubvunzwa nhau masangano. Chii, chii mitemo yayo zvekupfakira zviripo, marudzi uye kupatsanura?

Balance: musaridzwa mhando

The-siyana nokuda chizvidavirire Codes akasiyana chaizvo zvinoita: hunhu mashoko iyo akaumba hwaro pachiyero, nguva inotungamirwa yaro, kutungamirira, mashoko vanoratidza nzira, uye zvimwe zvirwere. Types uye mhando mwero machira vari siyana chaizvo. Pakazosvika nzira kuratidza mashoko pachiyero jira mhando kunogona:

• kushandisa mari, kuti zvinoratidzwa yakatarwa zuva;
• hachichinjiki. - akaumba maererano turnover kwenguva chaiyo munguva.

Ukama panguva nokuumbwa mashoko kusiyanisa mhando chikuru zviyero:

• suo - panguva yebasa;
• kuitika - zvakapararira munyika nhau nguva;
• liquidation - pakuparwa liquidation dzesangano;
• rehabilitated - pamwe chete nokubatanidzwazve tsika, kodzero kusauka;
• Kuparadzana - ne kugovera kambani kuva nhamba makambani;
• kubatana - Nekubatanidza yemakambani duku kupinda imwe vanoita.

Data vhoriyamu iri huru marudzi nemasangano govera pachiyero pepa:

• chikwata - kudivi tsika;
• Consolidated - maererano uwandu mashoko vamwe nemasangano;
• Consolidated - maererano wandei pasina masangano, womukati mashoko iyo anopedzisa mu generalizing mashoko kugumisa.

Pakuenzanisa zvinhu angava:

• oneka;
• yokupedzisira;
• kushuma.

Zvichienderana ari kutanga kuwana ruzivo ndiko:

• Machinenumber (akaumba maererano migumisiro Inventory);
• bhuku (akaumba chete chinoita maererano ruzivo);
• General (akaumba maererano nezvezvaiitwa kupa migumisiro akaita Inventory).

Data ratidza nzira:

• Gross - unobva mashoko pakudzikamisa zvinhu (depreciation, reserves, kumahombekombe);
• mambure - pamwe kushaya kuti pakudzikamisa nyaya idzi.

Balance: Chiyero marudzi midziyo dzichiumbwa

Schematically, pakuenzanisa papepa rinomiririra tafura. 2 unotora munhu-chinja kutozopesanisa

1. "Non-iyezvino zvinhu".
2. "Current zvinhu".

Zvino anoratidza pfuma wekambani.

zvinhu zvose chekambani dzikarongwa nechiyero jira mazita anopa yokusika - mune pusa pachiyero. Area nechiyero Vakaisa kwadzinoita kuwedzera liquidity. Chikwereti ane 3 nokupesana, "Capital uye reserves", "Long-rokuti munataisireva" uye "Short-rokuti munataisireva".

Mhando Enterprise zviyero

Accounting kunogona kuva unhu:

• vanoumba kumwedzi;
• wezvamatongerwe upfumi;
• date Kukura;
• mhando basa;
• pfuma womuenzaniso;
• branch ratidza;
• yokuzvinatsa nzira;
• maererano nzvimbo zvinhu uye munataisireva;
• maererano muonde kuratidza mashoko.

Pakazosvika nguva paumbwe schetovodnye zviyero akakamurwa:

• Yokusuma kana kutanga - asati richiswedera kukwira kambani inoitwa ane uwandu chepfuma uye kuongorora rose pfuma.
• The kuitika Chiyero - nguva kuitwa munguva, chirongwa pakagadzwa. The kuitika Nechiyero chinonyengedzera 3 mhando:

1. Initial (kuuya) chakaitwa pachishandiswa yacho nhau nguva.
2. The yokupedzisira (iyezvino) chinoitwa pashure nhau nguva.
3. Rokutanga Danho yakaitwa pakati pasi uye kuguma nhau nguva.

• Liquidationist anosarudza mari nzvimbo boka sezvo musi zvapera kushandira rokupedzisira pachikuva.
• Partitive zviyero vakaitwa muitiro kupatsanura guru masangano imwe nhamba duku STRUCTURAL dzakabatana, kana mukufamba kwemashoko 1st kana zvimwe mapoka.
• Pakuronga unoitwa panguva kubatana vamwe masangano 1 kambani hombe, kana mukufamba kuda mumwe kana vamwe STRUCTURAL dzakabatana inopiwa kupfungwa.

Types nepakati ongororo

Makiyi vanoparadzaniswa chimiro:

• opisnye pachiyero machira akambochera maererano Implementation ane uwandu mari, zviri pakati nepakati uku anokwanisa kupa itsanangudzo, kana marudzi nyore;
• Yokungotaura hwakavigwa mumakamuri dzinoitwa kwakavakirwa mashoko ano schetovodnogo nhoroondo (inobva ano mapepa);
• Chief Chiyero akambochera pachishandiswa nhoroondo schetovodnogo nhoroondo uye Inventory ruzivo.

Balance machira dzakaparadzaniswa mhando

On kukura date:

• zviyero akazvimirira kuratidza mashoko basa sangano rimwe chete;
• Consolidated Chiyero machira inoratidza mashoko basa mamwe masangano, akaita kunze vatsigire muchina summation mari, zvinokosha iri manotsi zvimwe pachiyero machira nomumwe uye migumisiro yekuverenga vasina zvinhu uye munataisireva.

Pachiyero akadaro mumwe calculators vanomiririra nzvimbo wacho mari masangano, uye mbiru "Total" anosarudza mukuru ezvinhu nemasangano ose mari zvachose zvizere.

The nezvaanoda basa:

• Balance chinonyanya kugadzirwa - maererano mabasa mvumo kubva kupfungwa;
• Zviyero ebetsero basa rinoratidza dzimwe mhando basa tsika (motokari kwemauto, pekugara uye paruzhinji uye zvichingodaro. D.).

Configuration pfuma jira zvinokonzerwa tikaisa batanidza-pamutemo nenhamba:

• national;
• guta;
• pamwe;
• Kazhinji makambani, uye zvichingodaro. d.

kuratidza musaridzwa

Maererano kuratidzwa chinhu zviyero akakamurwa:

• rakazvimirira - mhando iyi kutaridza kuti kunze makambani kuti anomiririrwa nevamiririri magweta ';
• anokosha - kubva nepakati mhando iyi kuchera STRUCTURAL Kuparadzana kuva chete sangano (gweta mumiririri).

Maererano wokunatswa nzira:

• "Dirty" rine kutsigisa manotsi, kushandiswa nechinangwa zvedzidzo zveBhaibheri, uyewo kuvandudza yemashoko mabasa;
• "Zvakachena" anobvisa pakudzikamisa manotsi rakashandiswa ano nguva, zviyero mwero. Hunoratidza chaiwo kukosha kupfungwa pfuma.

The zviri Balance Sheet

By nzvimbo yacho kunobatsira uye kuita mwero rakakamurwa yakatarwa:

• Zviyero mu chimiro - iri nzvimbo manotsi uye synchronous munzvimbo ine zvinhu uye munataisireva ;
• Zviyero mu mufananidzo mashoko - iri humwewo nzvimbo zvinhu uye munataisireva (mwero papepa).

Types nengaidzo kubudikidza mhando kuratidza mashoko:

• kutongwa mwero iri chinoitirwa kuverenga boka nezvimedu (vakasara) maererano nhoroondo;
• harungashandurwi nechiyero, kunze zvimedu (vakasara), kusanganisira mashoko pamusoro kufamba kwavo (debit uye zvikwereti mazwi) mumakore munguva.

Mumwe rakatenderera schetovodnomu zvavakatemerwa anotevera zvimwe zvinhu: kuvimbika (chokwadi), ukoshi, kuvimbika, akaramba, zvakajeka.

Rinomirira nokutendeka nechiyero, iyo ndokukweverwazve kumusoro maererano vakanyoresa akaita pachishandiswa kuchengetedzeka ruzivo. Paper, akavapindurawo, kuratidza mashoko ose kupfungwa kuti imwe pfungwa nguva.

Balance, pachiyero mhando dzinokurukurwa kumusoro, zvinoratidza uye inorondedzera chizvidavirire Data.

Mabiko veiling

Pane zvinotevera nzira veiling date:

1. Anoratidza tsika nechiyero jira akarongwa panzvimbo isiri iyo, iyo inofanira kufungwa.
2. Mhedziso bhadharika uye nhoroondo receivable. Mari vanofanira kuratidzwa, zvechokwadi maererano kunobatsira (nhoroondo receivable) uye maererano munataisireva (zvikwereti). Uye code musiyano chete pakati pavo (vakasara pachiyero).
3. Mhando pachiyero - kudzingwa kwezvokudya tsika kuti kuverenga pamusoro dzakaonekwa zvakawandisa.
4. Haushandi (yakawedzera kana ungaderedza kukosha mune inopfupikisa pane anofanira) nokuumba mari uye mumatanda sangano.
5. Nespisanie anopfupikisa mari vari mari chokuita nhau rwakazara.
6. Mhinzo schetovodny takatsiga kunze pfuma.
7. Vakagadzira Arch mujinga mashoko, kwete isimbiswe mapepa.

Chokwadi mwero uye kururamisira - the gakava tsananguro. The Code anokwanisa kuva vakatendeseka, zvisinei hazviiti.

Ikoko pfungwa nepakati kupima: akanaka mazano, munhu mazano uye bhuku.

A Dzidziso Justice inofungidzirwa inobva vachidavira kuziva mutengo kuti vakanga vawedzera panguva Implementation pakati kupfungwa pfuma panguva paumbwe zvakanyatsoenzana.

Fungidziro inobva munhu mazano kuti mari iwe tsika iri zvakananga zvichienderana nemamiriro ezvinhu omunhu oga, umo mugadziriro iri. The chete chinhu kuti anokwanisa kuva akasiyana mutengo panguva dzakasiyana masangano.

Dzidziso bhuku kunobva pamwero wenyika mazano, maererano nako zviwanikwa nemasangano kuonekwa munyaya (mumabhuku).

Hapana izvi pfungwa vasina mukana kupa rakasiyana mhinduro iri rapanzvimbo dambudziko. Saka, tinofanira kutarisira nhamba pakuenzanisa mazano dzakatangwa mitemo kushanda kuitika munguva.