Ndezvipi zvikwereti zvemari?

Nyaya huru yekugadzirisa iyo inoshandiswa kuongorora kushanda kwekambani chero ipi yakakosha. Chinyorwa chayo chikuru ndechekuchengetedza kuenzanisa pakati peassetsi nemhosva. Chimiro chechiyero chinoenderana nehuwandu hwebasa, asi hunoumbwa pamusoro pemutemo mukuru: kurutivi rworuboshwe - pfuma, mune zvakanaka - zvikwereti. Mitsara ine nhamba yekuenzanirana inhamba inoratidza zvinyorwa. Izvo zvakavakirwa kuti kuongororwa kwemabasa ekambani kunoitwa. Ndezvipi zvikwereti uye zvinhu zvechiyero, iyo basa romunhu chero upi zvake anowirirana nehupfumi hwenyika kuti azive.

Balance Sheet

Kuongorora mabasa ekambani, masangano emarikiti, vadzidzisi, vashandi vemari, masangano ehurumende yehurumende anoshandisa gwaro guru rekugadzirisa - fomu Nhamba 1 yezvimwe zviitiko. Sirivha yemari inoratidza zvinhu zvose, zvikwereti, mari, mari nemashandiro ekushanda kwesangano kweimwe nguva. Kuyera kwemari kwechikamu chega chega kunopa mukana wekuongororisa zvinhu uye zvikwereti zvesangano. Nheyo yekuenzanisira, inotungamirirwa nekupinda kwepamusoro, inogadzirisa kuenzana kwemaviri maviri ehuwandu, imwe neimwe iyo inogadziriswa maererano nemhando dzekusara kwemari. Ndezvipi zvikwereti zvebasa racho, unogona kudzidza kubva kune imwe nzvimbo yefurafura, nekuda kweizvi unoda kudzidza chimiro chayo.

Mabasa echiito (Mutero Wemitemo) akagadzirisa fomu yakazara yebhadharo, zvikamu zvayo uye akarayira nzira yekuzadzisa nyaya imwe neimwe. Kugadzirisa fomu iyi yemutauriri, pane mamwe maitiro anoratidza ruzivo rwakananga rwemarudzi ose emari kana zvikwereti uye mari. Nhau inodikanwa yekuzadza:

- zita resangano (rakakwana, rakanyorwa mumagwaro akanyorwa);

- iyo inowanikwa mazita (TIN, OKVED, OKEI, OKOPF, OKFS);

- zuva rekuunganidza uye kuzviisa pasi pemagetsi emitero;

- iyo kero yokunyora yesangano.

Balance sheet sheet structure

Ndezvipi zvikwereti? Kutanga, iyi ndiyo mari inoratidzirwa kurudyi rwebhadharo. Icho chinokanganisa chine zvikamu zvitatu zvikuru:

1. Mhemberero dzenguva pfupi.
2. Zvikwereti kwenguva refu.
3. Capital uye reserves. Mutsetse wega wega kana chimwe chikamu chemhosva chinoratidza mari yebhizimisi, iyo iyo chikamu chinoshanda chechiyero chinoumbwa.

Pamubvunzo wezvipi zvikwereti ndezvipi, iwe unogona kupindura zvakanyatsojeka - guta guru re sangano. Inogona kuve nemari yakakweretwa (mhemberero dzenguva pfupi kana yenguva refu) kana inenge (kuchengetedzwa, kuchengetwa, mari yakawedzerwa, kuchengetwa mubayiro wepanguva yapfuura.). Chii chinoshandiswa? Izvi ndizvo zvinhu uye nzira dzokugadzira.

Chimiro cheruboshwe rworuboshwe ndeyotevera:

1. Non-current assets.
2. Current assets.

Chikamu chimwe nechimwe chechinyorwa chakanyorwa nenzira yepamusoro. Zvose zviyero zvinoratidzirwa zvinoratidzwa mu tafura pakuguma uye kutanga kweimwe nguva yekuzivisa, iyo inoita kuti kuonekwa kuonekwe panguva yekuumbwa. Kuitisa zvidzidzo zvakazara zvemabasa emasangano, iyo yefa, sezvikwereti, ine zvinyorwa (zvinyorwa) zvechinyorwa chimwe nechimwe.

Ndezvipi zvikwereti

Rutivi rworudyi rwebhiriji rinoratidza zvose zvinobva pakuumbwa kwezvinhu zvebasa. Muchidimbu, zvikwangwani izvi zvinopa chikwereti, icho mumari yemari chinoratidza mari yakatarisa. Icho chakakosha zvakaenzana nechikamu chakashanda, kureva, ruboshwe rwetafura. MuchiLatin, shoko rokuti "passive" rinoreva "kusashanda". Zvechokwadi, rudzi urwu rwehupfumi hunoshandiswa pakugadzira zvinhu, mari yekutengesa, kushandiswa kwemari, zvisingaoneki uye zvigadzirwa zvepamba zvinobatanidzwa mukuvhara kwekugadzirwa kwemhepo. Pasi pemutauro we "zvikwereti" zvakakodzera marudzi ese emakurukota ehurumende, zvichienderana nehuwandu hwehurongwa hwayo (sangano rinobatanidzwa, mutemo); Nheyo dzezvemari dzemitemo yakasiyana-siyana (zvikwereti, zvikwereti, zvikwereti) uye yakawanda nenzira yemari yakasiyana-siyana (depreciation, reserve) pachake yemari (muyero wekuwana mari inowanikwa kune nguva yapfuura).

Mukushambadzira kwemazwi, izwi rokuti "aggregate capital" rinowanzoshandiswa, pfungwa iyi inowanikwa nechinangwa uye mari yayo. Uyewo, rutivi rworudyi rwebhanhire rezveseri mumitsva yakasiyana-siyana inogona kuonekwa se "kuzvipira" kwebhizimisi.

Zvikwereti zvakaumbwa

Zvose zvinotarisirwa zvebasa zvinosarudzwa maererano nezvinyorwa zvinotevera:

- Kufungidzira - zvikwereti zvakadaro zvinoratidzirwa mubhuku rekuburitswa kana kuenzanisa kwemari kune rimwe zuva kuti uverenge kukosha kwemafuta emitengo, asi chaizvoizvo zvinodzimwa. Zviratidzo zvenguva yakakodzera zvichabatsira kudzivisa kubhadhara kaviri, ndiko kuti, kuchengetedza kubhadhara mabhizinesi pasina kuderedza mari yavo. Kutaurira zvikwereti kunosanganisira: mari inogamuchirwa sechikwereti kubva kune muridzi wekambani, zvikwereti zvekuuya kwemari, zvikwereti zvevarikwi nekunonoka kwekupera kwenguva nevamwe.

- Hakavanzwa - zvikwereti zvisiripo, asi zvinoratidzwa mukugadzirwa kwekwereti, mutero kana zvikwereti zvepamusoro. Vanogona kusimuka mukutora chikamu chemarivha kana chikwereti chakatorwa (chinoratidzwa) mune zvinyorwa zvekuverenga zvematare akarongwa. Zvikwereti zvakavanzika zvinosanganisira: kutambiswa kwemitero yemitero, kuendeswa kwezvipo, kusagadzikana kwezvibvumirano kana zvinhu zvisingabatsiri zvigadzirwa, kubhadharwa kwezvikwereti zvematare kana matarenda (kana iwe ukatora zvinotarisirwa), nezvimwe.

- Chaicho - chaicho chiripo uye chinoratidzwa mubhadharo chemhosva. Izvo, zvakare, inoparidzirwa mune zvikwereti zvemazuva ano uye zvemazuva mazhinji kuti zvikweretwe zvikwereti, mabhizimisi ezvikwata zvakasiyana, vashandi vesangano, vatezi kana vashandi. Kukurumidzira kwezvikwereti kunotsanangurwa nezuva ravo rekukura, rinoenderana nechibvumirano chakakodzera. Mukushanda kwezvikwereti zvemhosva, sangano rinosara chikamu chemari yaro, iyo inogona kusanganisira mari, yakagadzirirwa kana mari yemazuva ano, zvigadzirwa zvakagadzirwa, nezvimwewo.

Ndezvipi zvikwereti zvino

Chero chero sangano rezvekutengeserana kana rehurumende rinokwezva mari yakakwereta kuti iite mabasa ayo. Kuzvipira kunokonzerwa mukati megore rekare rinozivikanwa kuti ikozvino zvikwereti. Zvinoratidzwa mune zvikwereti zvebhadharo, mune chikamu "Mazuva ano chikwereti". Sezvo mutemo, iwo anonyatsogadziriswa nehupo hwezvinhu zvemvura pane rimwe zuva. Kuzvikwereti zvemazuva ano zvinosanganisira: chikwereti kune vashandi pamubhadharo, zvinotarisirwa kumabhadharo, zvikwereti zvenguva pfupi, zvikwereti uye zvikwereti, zvikwereti kune vanotengesa zvigadzirwa, zvigadzirwa nemichina (mukati memiganhu inopiwa nechibvumirano). Kuti unzwisise kuti zvikwereti zviripi zviripo zviri mubhadharo, zvakakosha kutendeukira kumiganhu yechishanu chikamu "Pfupi-shoma mvumo". Aya anotevera ma accounting account akaiswa mairi: 66, 60, 62, 75, 70, 69, 68.

Ndezvipi zvenguva refu zvikwereti

Nokuda kwemapurogiramu makuru emari, masangano anotora mari yakakweretwa kwenguva yakareba. Mhepo yavo yakajeka yakananga inoreva kusarura kwemazuva akawanda kwenguva refu. Mari dzenguva refu, kana zvikwereti, zvikwereti, zvikwereti, zvikwereti zvakagamuchirwa kwenguva inopfuura gore rimwe. Uyewo, inosanganisira mabhuku ekuvimbisa uye zvisungo zvakabudiswa nekambani. Sekuchengeteka kwechikwata chezvikwereti, chikwereti chekwereti, sekutonga, chinotora zvinhu zvisiri zvezvino zvebhizimisi. Nokuda kwekuregererwa kwechikwereti chavanopihwa, asi panguva imwechete ivo vanoenderera mberi kupinda muchikwata chekugadzira.

Bhidha yemari

Nzira yekuverengera yekwereti yezvikwereti yakasiyana nemitemo yeCN kune mamwe masangano ezvehupfumi. Nokudaro, zvakakosha kugara pamusoro pebasa rechinangwa chebhangi. Guta guru ndiro chigadzirwa chikuru chekuita mabasa ezvikwereti. Ndiye uyo ari kutsika, kukosha kwaro ndiro mari yebhanji iripo. Iyo yakakosha kukosha, iyo inonyanya kubudirira idzi zvishandisi zvinoshandiswa. Sangano rimwe nerimwe rinotsvaka kuwedzera zvikwereti kuburikidza naro uye rakakura mari. Chimiro chebhangi guru chinosanganisira: gwaro rakagamuchirwa mari, mari kubva pane zvigumisiro zvekuchengetedza, zvigaro zvezvibvumirano zvepamutemo uye vanhu pachavo, purofiti kubva kumabasa.

Kuongororwa Kwemhosva

Kuti uongorore chikwereti uye mari yebhizimusi, shanduro inoshandiswa. Nzira yakakurumbira yekutsvakurudza ndeyekudzidza kwechimiro chayo. Kuongororwa kwemugove wekudzivirira kwezvikwereti zvenguva refu uye zvenguva pfupi mukugadzirwa kwayo. Panguva imwecheteyo, nhamba yemvura inogona kushanda kubhadhara zvikwereti munguva yekuzivisa uye kwenguva yakareba inofungidzirwa. Nzira dzakanaka dzezvikwereti ndehupo hwehuwandu hwakaenzana hwehutano muhutano hwemari. Inyevero yakakomba kuhutungamiri hwekambani kana kuita kuongororwa kwemhosva ndiyo chikamu chikuru chezvenguva refu yemari, kukanganisa kubva kumabasa, uye kuvapo kwemabhuku akawanda anowanikwa.