The dauke da darajar da dukiya - shi ne ma'auni na 1600. A balance sheet line

A dukiya da kamfanin, ko kuma wajen, su hada kudin ne dole albarkatun, da tabbatar da samar da tsari na sabon kayayyakin, da ikon fadada kasuwanni da kuma na zamani da data kasance da wurin, da gano sababbin abokan da kuma abokan ciniki, cewa shi ne da kudi da kuma kasuwanci gefe na kamfanin ta rayuwa. Koyi game da wannan tattalin arziki nuna alama, ta littafin darajar da rawa a cikin rayuwar kamfanin zai taimaka da ba ɗaba'ar.

ajali dukiya

All dukiya daga cikin kungiyar ne zuwa kashi ba-halin yanzu da kuma na yanzu dukiya. Tsohon hada da ba da hannu a samar da wurin, amma ya tabbatar da halittar samfurin ko sabis. Su ne:

• gyarawa dukiya - shuka, gine-gine, da wurin, watau gabatarwa saba domin samar, kazalika da kayan aiki, kayan aiki, da shuke-shuke da kuma kayan aiki don tabbatar da cewa aiwatar da kanta. ..

• ko iskar dukiya, watau. E. The dukiya, abin da ba ya real-material form, amma za a iya muhimmanci tãyar da kamfanin ta image da kuma haifar da ta wani suna a matsayin nasara (wannan ya hada da halin yanzu kwamfuta shirye-shirye, lasisi, brands, alamar kasuwanci, da kuma more).

Dukan waɗannan kadarori ake hada a cikin 1st sashe na balance sheet da darajar da aka bayyana a cikin layi 1100. Note cewa OS kuma ko iskar dukiya a cikin balance sheet an ko da yaushe dauki la'akari da saura darajar (ie, asali, debe da adadin depreciation). Amortization zargin an rubuta su a cikin lissafin kudi records na kamfanin, kuma a cikin ma'auni na wannan adadin ba za a iya gani.

yanzu dukiya

Wannan category na dukiya ne kai tsaye da hannu a samar da tsari da kuma wakiltar:

• hannun jari, kayan da albarkatun kasa na wanda nuna kaya na sayarwa.

• tsabar kudi (a cikin asusun, kuma a tsabar kudi) da kuma tsabar kudi equivalents.

• asusun receivable, watau. E. Buyers da kuma abokan ciniki basusuka dauka fita amma ba tukuna biya dukiya ko biya na kamfanin a matsayin na farko biya domin sayan kaya ko ayyuka.

Wadannan kungiyoyin samar da wata biyu dukiya balance sashe line mamaye 1200 - "Yanzu dukiya."

lissafin kudi don dukiya

A total darajar da kadarori na wadannan sassan samar da ma'auni na kadara - ta gefen hagu, da kuma nuna gaban dukiya a kamfanin. La'akari da kudin wajibi ne saboda cikakkar adadi ne da hannu a wani iri-iri mafi hikimar tantance lissafin. A dukiya kamfanin da aka tara a cikin balance sheet, rabu da manufar:

▪ farko sashe (page 1100.) - gyarawa dukiya.

▪ biyu (p 1200.) - Yanzu.

By hada wadannan Lines Halicci dauke darajar dukiya. Wannan balance line 1600, kuma shi aka lasafta ta da wadannan dabara:

P. 1600 str.1100 = + p. 1200

Yadda za a cika ma'auni

Akawu, dauke da yawa m ma'aunan a cikin asusun da tsarin aiki, ko iskar dukiya, kaya, kudi da kuma bashi receivable, cika da dama, watau. E. The aiki gefe na balance. 1600 balance layi na nuna jimlar kudin da darajar duk dukiyar samuwa a cikin kamfanin a wani takamaiman rahoto kwanan wata.

Lura cewa gefen dama na cikin balance sheet ne tushen wadannan kadarori - kudi, reserves, ribar, rance da kuma aro. TOTALS daidaita dama da hagu tarnaƙi ne ko da yaushe guda, tun da adadin da dukiya ba ta bambanta daga nasu kafofin.

Ina da nuna alama da ake amfani da

Saboda da universality na form balance tara wasu alƙalima da darajar iri daban-daban na dukiya shi ne mai sauqi yin lissafi ko zare line-dabi'u. Wannan shi ne littafin darajar da kadarori. Ina ganin wannan darajar, an riga aka sani: p. 1600 ya nuna gaban dukiya a kan wani kwanan wata.

Masana harkokin tattalin arziki dõgara a kan wannan nuna alama domin sanin daban-daban dalilai, misali, kirga riba ko kadara yawa.

Takalifi na kirga kimar darajar kadarori a kan ma'auni kafa dokar domin manyan ma'amaloli ga sayar da kadarori. Domin sanin girman da dauke adadin da ma'amala (wannan ma'auni line 1600) ne idan aka kwatanta da tamanin da dukiya sayar karkashin kwangilar. Da suka wuce haddi da dukiya ana sayar a wata kudi na 25% na jimlar dukiya a kan balance sheet ba wata babbar ma'amala matsayi, wanda yake nufin cewa irin wannan kwangilar ne a amince da masu hannun jeri 'gamuwa. Bugu da kari, masu amfani da kudi kalamai, kamar insurers, masu zuba jari ko hannun jeri, da dama don neman duk wani bayani da ta arziki - da takalifi na kamfanin. Yana da ga wadannan dalilai da aka musamman daftarin aiki - a takardar shaidar da littafin darajar dukiya, wanda aka cika a kan tushen da wannan lissafi dabara.

misali lissafi

A balance sheet dabi'u na Manuniya an kayyade a farkon rahoto lokaci da kuma karshen. A kan tushen da sikẽli ayyana tamanin da dukiya (a dubu. Rub.) Kuma bincika su kuzarin kawo cikas ga shekara.

Daga cikin riga shar'anta a cikin balance sheet na dabara haka:

• TOTALS ga line a 1100, kawo tare da matsayi da suka nuna wanzuwar gyarawa dukiya (p. 1150) da kuma ko iskar dukiya (p. 1110), a farkon shekara ta zambar 568.054 rubles. (54 + 568 000), da kuma a shekara-karshen - 653 042 rubles. (42 + 653 000);

• dabi'u a kan layi a 1200 amounted zuwa farkon na shekara 6131 rubles. (3 955 + 325 + 1 851) a karshen zamani - 8888 rubles. (5 452 + 451 + 2 985);

• A sakamakon 1st da 2nd sassan ake hada a sakamakon da ma'auni na kadara, watau. E. Don 31,12. 2015, da ke dauke da darajar da dukiya (ma'auni na wannan layi 1600) amounted zuwa 661 930 rubles. (+ 653 042 8888), da kuma karshen 2014 shi ne 574.185 rubles., T. E. + 658 054 6131.

karshe Analyst

Idan mun gwada ta da cikakken dabi'u na tattalin arziki da aka bai wa damar duba matsayi na dukiya, ganin hali ya kara ko rage overall kasancewa daga cikin dukiya da kuma ta Categories domin tantance halin da ake ciki tare da kamfanin ta dukiya a kan wani kwanan wata.

Saboda haka, bisa ga tattalin arziki balance sheet gabatar ake kirgawa canza dabi'u na kowane layi, gwama Figures for farkon da ƙarshen shekara. A cikin wannan misali, da darajar da:

• ko iskar dukiya rage ta 12 dubu. Rub.;

• OS karu da 85 000 rubles.;

• inventories karu da 1497 rubles.;

• asusun receivable karu da 126 da dubu. Rub.;

• Cash karu da 1134 rubles.

A cewar wannan data za a iya gani a kan sosai karfi girma na dukiyar darajar for 2015: karuwa daga cikin tsarin aiki ya nuna da saye da wani ajali kadara saukarwa ne sakamakon write-offs na ko iskar dukiya depreciation kamar yadda a cikin 1st sashe na dauke da darajar da kadarori - net littafin darajar.

Domin duk kungiyoyin na aiki babban birnin kasar kuma kasance wani karuwa a ba interlaced dabi'u, na nuna cewa fadada samar da wani alama karuwa a tallace-tallace aiki, da kuma samuwar hannun jari ya karu da 37.9%, da kuma tsabar kudi - 61%. Wannan yana nufin cewa tallace-tallace girma ne outstripping ci gaban da inventories. Sakamakon haka, kamfanin da aka gudanar m siyasa a sami kasuwanni da kuma karuwa tallace-tallace.

Analysis na asusun receivable a kan balance sheet

Dabam bincika Jihar receivables. A cikakkar darajar wannan nuna alama ya karu da 126 da dubu. Rub., The kudi na girma zuwa farkon na shekara amounted zuwa 38.7%. Duk da haka, muna iya amincewa, magana game da undoubted girma na wannan nuna alama. Ba da girma da hannun jari a kusan guda kudi (37.9%), da kuma kara da tsabar kudi bangaren na 61%, yana yiwuwa su yi hukunci da kwanciyar hankali na wannan darajar da babu karuwa a bashi, saboda rabo daga cikin jimlar dukiya da mabartan bashin ya kasance a farkon na shekara - 0, 06%:

325/574 185 * 100% = 0,056% a farkon na shekara,

451/661 930 * 100% = 0,068% a shekara-karshen.

A irin wannan lissafi shi ne zama dole saboda asusun receivable, kamar yadda wani kadari, duk da haka ya shagaltar da kudi daga samar da ake gudanar da bukatar m sa idanu da muhimmancin canji, watau. E. The dace dawo da basusuka. A cikin misali, babu ta karuwa kan bango na wani janar karuwa a dukiya - a sosai tabbatacce ãyã daga cikin kungiyar ta kudi kiwon lafiya. Total littafin darajar da kadarori (a kirtani balance 1600) ya karu a kan shekara zuwa 87.745 rubles., Ko da 15.3%.

a ƙarshe

Domin ƙarin bayani da bincike na Manuniya tattalin arziki yana amfani da wani yawa na kiyasta coefficients. Muna cikin wannan labarin sun yi kokarin gaya ba kawai game da yadda za a cika fitar da daidaituwa da kuma lissafi da adadin dukiya a kan shi, amma kuma kokarin ganin hikimar tantance hoto na bushe Figures interlaced dabi'u na wadannan kudi siffar.