Misali na yadda za a cika a cikin balance sheet. Balance takardar cika: wani misali

Balance takardar da dangantaka da key lissafin takardu na zamani Enterprises. Mene ne siffofin da samuwar? Mene ne kafofin na dokar tsara da hanya na ta shirye-shiryen?

Mene ne balance sheet?

Kafin binciko tambaya - yadda za a cika a cikin balance sheet, mun yi la'akari da cewa shi ne daftarin aiki.

Wannan tushen da aka tsara don gani da jihar da dukiya da wajibobi na kamfanin a matsayin na musamman lokaci. Balance Sheet ƙunshi bayani a cikin monetary sharuddan, wanda damar haka a tantance kudi wuri na kamfanin. The m daftarin aiki da aka fi bukata sha'anin management da masu ga manufar wani haƙiƙa kima na kasuwanci halin da ake ciki. Balance takardar iya haifar da amfani da m zuba jari, abokan da kuma bashi. The daftarin aiki a tambaya ya sa ya yiwu don shirya dukiya da wajibobi na kamfanin, da hidima a matsayin data source for bincike na tattalin arziki matakai a cikin kungiyar.

Mu yanzu karatu yadda za a cika form na balance sheet. Don warware wannan matsala shi da amfani la'akari da tsarin.

A tsarin da balance sheet

Rahoto daftarin aiki a tambaya kunshi biyu main abubuwa - wani kadari da kuma wani alhaki. A farko ya nuna abin da albarkatun da kamfanin ya mallaka. Na biyu na kama da kafofin na kamfanin ta dukiya. Babban da ake bukata domin balance sheet - daidaito tsakanin Manuniya dukiya da wajibobi. Wannan shi ne saboda da amfani da hanyar na biyu shigarwa, wanda aka yi amfani da lissafin kudi.

balance sheet dukiya suna classified a matsayin maras halin yanzu da kuma na yanzu. Relevant data samar da mutum abubuwa a cikin daftarin aiki. Bi da bi, da wajibobi gane a cikin balance sheet an nuna a sassan a cikin abin da suke rubuta:

- babban birnin kasar da kuma reserves na Company;

- dogon lokaci da kuma gajere wajibobi.

Kowane bangaren na dukiya da wajibobi nuna a cikin wani raba abu na balance sheet.

Bukatu masu muhimmanci ga auna

Abin da ya kamata a kula da samuwar da ya dace kayan aiki, ba da tsarin? Accounting balance sheet, cike da dukan dokokin, dole ne hadu da wadannan sharudda:

- shi ne ba zai yiwu ba a gudanar da saita-kashe tsakanin daban-daban Articles dukiya da wajibobi, riba da kuma asarar, fãce ga waɗanda lokuta a cikin abin da wannan yanki saboda da bukatun na kudi dokokin.

- da bayanai a rubuce da balance sheet a farkon na shekara, dole ne yayi daidai da Figures rubuta a karshen shekarar bara.

- balance sheet abubuwa dole a rubuce a kan dukiya kaya, lissafin wajibobi, kudi lissafin.

Bari yanzu mu bincika abin da tushen duk wani nau'i kamata a kõma sama da balance sheet.

A siffar da balance sheet

A tsari daftarin aiki a tambaya, amince da dokar - Order na Rasha ma'aikatar kudi № 66n amince 02.07.2010 shekara. A wasu lokuta, kungiyoyi zasu ci gaba nasu nau'i na auna, amma a kan tushen da daya da cewa a hukumance sa a cikin wurare dabam dabam. Bugu da kari, kamfanin dole ne bi da kafa rahoto da bukatun ga samuwar. Idan kamfanin tasowa da kansa tsari, wanda aka halitta a kan tushen da balance sheet, nau'i cika da dacewa daftarin aiki ya ƙunshi wannan code line ta layi sassan da articles da aka jera a cikin aikin hukuma fom da aka amince da dokar.

Idan muka magana game da m nuances cika ma'auni, yana yiwuwa ya zana a kan jerin m kebantu da cewa dole ne su kasance ba a cikin daftarin aiki.

balance Bugu

An fito da tushen kamata hada da:

- da balance sheet kwanan wata.

- sunan kungiyar daidai da doka.

- kamfanin INN.

- NACE kamfanin.

- bayanai kan doka nau'i na kamfanin.

- raka'a - a dubbai ko miliyoyin rubles.

- da adireshin kamfanin.

- da kwanan wata na amincewa da daftarin aiki.

- da ranar aika da daftarin aiki.

Bari yanzu mu bincika yadda sikẽli ya kamata a cika a more daki-daki.

A hanya ga ciko Balance: maras halin yanzu dukiya

Yi la'akari da misalin yadda za a cika a cikin balance sheet saboda da tsarin. Bari mu fara da kadara. Its farko sashe ya nuna bayanai a kan wadanda ba yanzu dukiya daga cikin mahaluži. Yana rubuta da wadannan Manuniya:

- ko iskar dukiya (domin yin lissafi da darajar wannan nuna alama, shi wajibi ne yin lissafi da bambanci tsakanin zare kudi da asusun 04 bisa ga shirin asusun da bashi da asusun 05);

- da sakamakon bincike da ci gaban (darajar da aka dauka a zare kudi da asusun 04);

- ko iskar dukiya classified a matsayin exploratory (Zare kudi 08 subaccount na ko iskar halin kaka na search, a cika kawai ta kamfanonin, wanda ake amfani da a samar da albarkatun kasa);

- ri dukiya da cewa dangantaka da search (Zare kudi 08 sub-lissafi ga asusun na abu halin kaka kama search mai cike da kamfanonin da amfani da dama albarkatun).

- asali wajen da sha'anin (bambanci tsakanin zare kudi adadin tsakanin 01 da 02 Credits da kuma debits asusun 08 subaccount na gyarawa dukiya, wanda aka ba yanzu ba sa cikin aiki).

- zuba jari a ri dukiya (bambanci tsakanin zare kudi da kuma bashi 03 02 subaccount depreciation na kamfanin dukiya, wanda yana nufin dacewa da zuba jari).

- kudi zuba jari (Naira Miliyan Xari Zare kudi 58 da kuma 55 a kan subaccount, wanda lissafta ga ajiya da asusun, kazalika da Zare kudi 73 subaccount, wanda daukan la'akari biya akan bashi, debe da bashi 59 subaccount, wanda lissafta ga guzuri don dogon alkawura).

- da haraji dukiya classified a matsayin ajali (zare kudi 09);

- Other ba yanzu dukiya, wanda ya dace da yawa da cewa ba su kunshe a sauran layuka a cikin sashe.

- total ci - domin duk na baya line.

A na gaba sashe, gyarawa halin yanzu dukiya.

yanzu dukiya

Yi la'akari da misalin yadda za a cika a cikin balance sheet shan la'akari da bukatun kafa domin shi. A dacewa sashe nuna da wadannan sigogi:

- hannun jari (bambanci tsakanin zare kudi 41, rance adadin 42 Zare kudi 15, 16, rage da adadin tsakanin Credits 14 da kuɗin da aka biya 97 da kuɗin da aka biya don wannan asusun kamar yadda 10, 11, 20, 21, 23, 29, 43, 44 da kuma 45).

- VAT a kan dabi'u da cewa an samu daga (Zare kudi 19);

- Manuniya na asusun receivable (bambanci tsakanin Naira Miliyan Xari zare kudi 62, 60, 68, 69, 70, 71, 73 - sha'awa ba da rance, 75, da kuma 76 da 63 Credits).

- kudi zuba jari (bambanci tsakanin adadin Zare kudi 58, 55, 73 - a kan sub-account, a kan wanda gyarawa biya karkashin rance, rance da kuma zuwa 59).

- tsabar kudi da kuma tsabar kudi equivalents (adadin Zare kudi 50, 51, 52, 55, 57, 55 debe da Zare kudi subaccount, wanda lissafta ajiya asusun).

- Other halin yanzu dukiya da cewa dace da adadin na yanzu dukiya da cewa ba a nuna a baya Lines,

- jimlar adadin lissafin.

A dukiya ma dũka a auna da ya dace da Naira Miliyan Xari da duka biyu na sama sassan. Next, la'akari da misalin yadda za a cika a wani bangare na balance sheet wajibobi.

A hanya ga ciko sikẽli: babban birnin kasar da kuma reserves

A farko sashe na dacewa ɓangare na balance za bayyana bayani a kan babban birnin kasar da kuma reserves na kamfanin. Akwai rubuta bayanai:

- a kan izini babban birnin kasar na sha'anin (80 Credit).

- na kansu da hannun jari, saya daga hannun jeri (Zare kudi 81);

- wani reappraisal daga waɗanda dukiya da cewa an classified a matsayin maras halin yanzu (Credit 83 - subaccount, wanda ake gyarawa da ƙarin kimantawa da adadin gyarawa dukiya, da kuma ko iskar dukiya).

- tsawo daga cikin babban birnin kasar - ban da revaluation (Credit 83 - sai dai da yawa gane a baya jere) na ajiye babban birnin kasar na sha'anin (82 Credit).

- a kamfanin ta cikakken albashi ko gano asara - dangane da sakamakon tattalin arziki da aiki (84 Credit).

- jimlar na jerin.

ajali wajibobi

Next a wajibobi ake gane Manuniya na dogon lokaci wajibobi. Za mu yi nazarin yadda za a cika a cikin balance sheet shan la'akari da peculiarities na wannan sashe. Yana kama hankalin:

- a kan wajen samo kungiyar (Credit 67 - idan kana dauka la'akari da sha'awa a kan gajere - zaunanniya kasa da shekara 1 da rance).

- Tax wajibobi cewa an classified a matsayin ajali (77 Credit).

- a kan kiyasta wajibobi da sha'anin (96 bashi - idan dauka la'akari da dogon lokacin da, a wani ajali wanda shi ne fiye da shekara 1 sadaukar).

- a kan sauran wajibobi na kamfanin, wanda yayi dace da tsawon na kamfanin basusuka binta zuwa creditors cewa ba sa sanyawa a cikin wasu Lines.

- jimlar na jerin.

yanzu wajibobi

A gaba sashe na wani alhaki nuna bayanai a kan gajere wajibai na sha'anin. Yadda aka yi da bayanai game da su a cikin balance sheet? Cika samfurin daftarin aiki ya kamata a kafa shan la'akari da cewa da dacewa sashe na rubuta bayanai:

- a kamfanin ta bashi (Naira Miliyan Xari da Loan 66 da kuma 67 - Interest a dogon lokaci, zaunanniya fiye da shekara 1 da rance).

- bashi na bashi (bashi adadin 60, 62, 68, 69, 70, 71, 73, 75 - a kan short rance, da kuma 76).

- a samun kudin shiga a nan gaba lokaci (da adadin da Loan 98 da kuma 86).

- a kan kiyasta wajibobi (Credit 96 - idan dauka la'akari da dogon lokacin da, zaunanniya fiye da shekara 1 sadaukar).

- wasu wajibobi, wanda dace da adadin short rance ba kunshe a cikin sauran sashe line.

- jimlar na gajere wajibobi.

Ƙimar na Manuniya a cikin balance: da nuances

Da zarar da lambobin an kidaya a duk sassan na wajibobi, m overall balance. Yana iya duba Company balance sheet (cika)? Ltd. - kamar yadda daya daga cikin na kowa tsaren harkokin kasuwancin, na iya zama sakamako na tattalin arziki aiki, nuna a cikin wadannan Figures.

Bisa ga abin da dokokin kamata a kiyasta dacewa Manuniya?

A mafi muhimmanci gargadi a nan shi ne cewa ga kowane kamfanin da suka za a gabatar a takamaiman rabbai. A duk ya dogara da takamaiman aiki, kamfanin ta yawa, da bashi nauyi ne a kan kasuwanci.

Cika Balance Balance LLC, a lokaci guda, shi za a iya kwatanta ta da irin wannan daftarin aiki na wani kasuwanci mahaluži domin gano wani fi dacewa kasuwanci model. A wasu lokuta, Rasha kamfanoni suna da hakkin ya kafa da balance sheet a Sauki form. La'akari da fasali a daki-daki.

Saukake balance: da nuances

Sauki balance sheet za'a bashi taken zama kananan kasuwanci. Wannan takarda da aka halin da kasa rikitarwa a cika a kwatanta da na al'ada balance siffar. Wannan shi ne saboda wani karami jerin Manuniya cewa shi nuna. Idan muna magana ne game da yadda za ka ƙirƙiri wani Sauki balance sheet - ta kammala form dole ne za a kõma sama a kan tushen da daya da aka amince a Rataye № 5 ga Order № 66n.

Yana iya lura da cewa, ainihin sigogi, gyarawa a cikin daftarin aiki, ne guda a matsayin cewa faye hali na asali balance siffar. Yi la'akari da misalin yadda za a cika a cikin balance sheet bisa wani Saukake view daga cikin siffofin da tsarin.

A tsarin da Sauki balance sheet: dukiya

Kamar yadda a cikin misali nau'i na wani daftarin aiki a cikin daidai source, akwai biyu main tubalan - aiki da kuma m. Saukake Company balance sheet, kammala da kafa dokoki, cikin sharuddan da kadara za dauke da bayanai:

- game da ri, ko iskar da kuma na yanzu dukiya da suke da wadanda ba na yanzu.

- kaya;

- Cash da kuma tsabar kudi equivalents.

- kudi da kuma sauran halin yanzu dukiya.

Hakazalika, daidai daftarin aiki an ciyar da sikẽli block.

A tsarin da Sauki balance sheet: wajibobi

Idan muka yi la'akari da nuni da bayanai a kan wajibobi a Sauki lissafin kudi balance sheet, cika misali ya shafi wani tunani:

- Data a kan babban birnin kasar da kuma reserves.

- dogon lokaci da kuma gajere rance.

- a bashi 'basusuka.

- na sauran wajibobi cewa an classified a matsayin gajere.

Kamar yadda a baya sashe, da sikeli ne tsayayyen ga dukan Lines. Yana iya kama a Saukake balance sheet kammala? MISALI Game da daftarin aiki - a cikin hoton da ke ƙasa.

Kamar yadda shi ne hali da misali irin na balance, a Saukake gyara ya yale shi ya bincika yadda ya dace da kasuwanci model ta hanyar kwatanta ta yi wa waɗanda suke yi a karkashin shawara a cikin nau'i na wasu kamfanonin na kama kashi rahoto. A cikin sharuddan bayanai abun ciki na Sauki balance iya zama kamar yadda muhimmanci a source a matsayin daya ne wanda ya gabatar a misali iri-iri.