Kodi muyezo pepala? bwino pepala zinthu, muyezo pepala kapangidwe

Lililonse chilli malonda imagwiritsidwa mawu ndalama za ntchito zake. Chimodzi mwa zofunika pa muyezo pepala nthandala ake. Kusamala pepala amakhala ndi ndalama ndi chuma cha ogwira ntchito pa lipoti tsiku. Tiyeni tione chikalata mwatsatanetsatane.

Ndime ya pepala bwino

gawo la nkhani amasonyeza kayendedwe ka chuma ndi ndalama nkhani. Data kulowa imagwiridwa mu zolembedwa monga mwa malamulo lonse. zinthu kuvomerezedwa ndi chuma ndi ngongole ya bwino. Kusamala pepala zinthu kusonyeza zipangizo ntchito tsopano, kodi udindo wake. Chikalatachi ikusonyezedwa ndi bungwe lomwe ndalama. chuma onse ogwira ntchito, mulole kuperekedwa mwina eni likulu, kapena ndalama yobwereka. zinthu Kusamala pepala la kalembera ayenera kuonetsa ndalama wofanana kufunika akaphatikiza la mwini ndi angongole mawu a ndalama.

njira ya n'kupanga

Pali mitundu yosiyanasiyana ya mapepala bwino. Iwo amasiyanasiyana malinga ndi dongosolo la kukafola, oikidwa ndi muyezo ena. Malinga ndi njira kupanga olekanitsidwa:

1. Mlandu bwino bwino pepala. bwino pepala zinthu zimaonetsa nkhani katundu ndi magwero a mapangidwe ake mu mawu a ndalama pa tsiku linalake. chikalata ichi chapangidwa ndi kuwerenga bwino (zatsalira) nkhani.
2. Kukhazikika mukukonzeratu bwino pepala. Kusamala pepala zinthu, ena kuposa zatsalira ndi magwero katundu pa chiyambi ndi mapeto masiku nyengo kusonyeza zambiri pa gulu mkati mwa nthawi zina. chikalata ichi imatengedwa wapakatikati.

pafupipafupi

Malinga ndi muyezo uyu wolemekezeka:

1. Koyamba (kulowa) muyezo pepala. zinthu Kusamala pepala anapanga mu magawo loyamba la kumalo a ntchito. Iwo anasonyeza katundu wa bungwe. Monga ulamuliro, izo zikufotokozedwa mu mawonekedwe a zopereka. Nkhani ngongole ya pepala bwino zikusonyeza magwero a chuma.
2. Nkhani yomaliza. Izo zimanyezimiritsa zotsatira za ulimi ndi zochitika ndalama kampani kwa nthawi yeniyeni.
3. Wapachaka bwino pepala. Amagwiritsidwanso ankaona komaliza. Komabe, mosiyana ndi m'mbuyomo limodzi, zikhale mu lipoti chaka ndipo amakhala kulungamitsa kutsegula nkhani za nyengo yatsopano.
4. Wogwirizira bwino pepala. Iwo aumbike mwa nthawi wamfupi kusiyana chaka pansi obwereza. Monga ulamuliro, zikuoneka ngati chidule cha chida ochiritsira. Nthawiyi, ambiri mwa mfundo si akuletsa wokhuta wogwirizira bwino pepala.
5. Reorganized chikalatacho. Iwo aumbike pamene anathana nkhani ya kuzindikira kampani insolvent (zinatha).
6. Liquidation bwino pepala. chikalata ichi ndi kwaiye kuonetsa chuma pa kuchotsa gulu la ntchito yake ku bungwe lalamulo.

chivomerezocho

Gawo pa muyezo zotsatirazi:

1. Kuyambirira bwino. Limatchedwanso ndi provisional. bwino uyu aumbike pasadakhale kumapeto kwa nyengo, kutenga nkhani kuyembekezera kusintha udindo chuma cha kumalo a ntchito.
2. Nkhani yomaliza. Iwo apangidwa pa mapeto a nthawi yeniyeni ndipo amasonyeza zotsatira za ulimi ndi zochitika ndalama kampani.

Mlingo wa kuphatikiza

Malinga muyezo ichi, amadziŵika:

1. A chikalata umodzi. Izo zikusonyeza zambiri pa zochitika za kumalo a ntchito.
2. The Consolidated chikalata. Nkhani za zinthu moyenera pepala Pankhaniyi aumbike ku zotsatira za ntchito yaikulu ya makolo ndi bulanchi ake. Lipoti ili ndi matanthauzo ofananafanana otsiriza nayenso.
3. Kulekana bwino pepala. Iwo aumbike mwa kugawa kampani mu mabungwe angapo malamulo kapena Kugawilidwa kwanthaka wa anthu ena likulu okwana kwa chilengedwe cha kampani latsopano. Kulekana bwino pepala ayenera muli zokhudza kusintha kwa maudindo onse a reorganized bungwe lalamulo.

mitundu ina

Malinga gwero zimatulutsa sikelo:

1. Kulingalira. Iwo wasenza mogwirizana ndi zolembedwa mndandanda wa katundu, zikutanthauza wa kupereka, mapanganowo.
2. Book. Iwo anapanga malinga ndi mfundo mabuku mlandu popanda kupanga kufufuza ndi.

Ngati chikalata lili nkhani chilangizo, umatchedwa bwino aakulu, ngati iwo ali kwina, motero, muyezo ukonde. Palinso gulu la umwini kampani. Choncho, pali mlandu zikalata kwa anthu, mabungwe, gulu, mgwirizano, mabungwe wosanganiza oyang'anira tauni.

Zikhulupiriro Ofunika

Musanawerenge kapangidwe ka zinthu moyenera pepala, m'pofunika kuti anthu amvetse mfundo za chikalatacho. Report tichipeza tebulo ziwiri. Aliyense mzere amasonyeza dzina la mlandu chinthu, ndi mtengo wake pa tsiku kwa bukuli. Kiyi bwino pepala katunduyo malinga ndi malamulo. Ngongole ndi ofunika ukonde zimachitika kumanja. Chuma, motero, ali anasonyeza kumanzere. Mu mabuku azachuma kufotokoza magulu awa:

1. Mapanganowo. Iwo akuyimira ngongole kampani, alipo pa tsiku bwino pepala. Iwo aumbike mwa kampani ya zochitika zake, ndi kuthetsa omwe mwina hule likulu ndege.
2. Chuma - Nkhani banja. Control pa kampani analandira mogwirizana ndi malonda mbiri yakale. Ndalama zimenezi zikhoza kubweretsa kampani phindu m'tsogolo.
3. Capital. Iwo anapereka mu mawonekedwe a ndalama ndi ndalama eni, anapeza kuti nthawi zonse ntchito zolimba kwambiri.

mokoma

Monga ulamuliro, chikalata wasenza pa tsiku bwino pepala (kumapeto kwa mwezi, chaka, kotala). Koma ayenera kumvetsa kuti mawu a njira, bwino, wokhala generalization mfundo za kufunika makampani katundu, akhoza kupangidwa mu chiwerengero cha nthawi ndi nthawi monga wasankha. Zimakhala ngakhale pa mapeto a bizinesi iliyonse. M'pofunikanso kuganizira mfundo za kusamala chimachita mapangidwe mawu. Izi zikutanthauza kuti mwa "paliponse" sangakhale ndi pepala iliyonse. moyenera zizindikiro pepala - ndi zotsatira za zochita zenizeni za gululi. Synchronously ndi njira pa mbali imodzi ya tebulo umalimbikitsa magwero a asayembekezere mu lina. The chifukwa cha kakatundu nthawi zonse chifukwa cha udindo pa munthu. Nthawi zambiri, gawo la ndalama lolipiridwa phunziro, osati mwini. Pankhaniyi, anthu aone kuti pali amakhala:

Chuma = ngongole + chilungamo.

Uwerenge mbali ziwiri zofanana, monga akunena ena zinthu kuchokera kumathandiza kupeza ngodya zosiyanasiyana. The chifukwa komaliza amatchedwa "ndalama" kapena "chiwerengero" kwa bukuli.

kapangidwe

chuma komanso mitundu yonse ya ndalama:

1. Zida.
2. Kumanga.
3. Zofunika ndi kulingalira.
4. Transport.
5. Makasitomala receivables.
6. Ndalama ndi tsamba / s ndi zina zotero.

Zitsimikizo anapanga wa Finance kuti kampani ayenera kulipira Kuyamikira, ntchito, katundu ndi zina zotero. Udindo ofanana tochepa mizati awiri tebulo sadalira pa chiwerengero cha wotuluka anamaliza. Mfundo awiri kulowa akutumikira monga chimango litsatidwe. Amaona chinyezimiro cha zokhudza ntchito nkhani ziwiri. Monga ulamuliro, katundu ndi ngongole anawagawa panopa ndi yaitali. Zochita lonse, iwo zalembedwa ndi digiri ya liquidity.

bwino pepala zinthu: mawu olembedwa

Zotsatira anapanga pamene processing buku lalikulu wotuluka. Amapanga, iwo amaphatikizidwa mu magulu akutiakuti, malingana ndi zizindikiro zawo ndi chikhalidwe. Payokha anapereka chidwi muyezo pepala zinthu. Decoding wa mudziwe si zofunika ikuchitika comprehensively. kukonzekera moyenera chikalata lipoti zikuphatikizapo:

1. Yoyenera grouping njira malinga ndi chikhalidwe chawo.
2. Complete nkhani za zotsatira ndi malonda ntchito.
3. Yoyenera chinyezimiro ntchito. Kuchokera momwe iwo amaoneka, kuti ayenera kumvetsa osati boma la chuma cha kampani, komanso kuona zotsatira.

Kiyi bwino pepala zinthu ziri motere:

1. Os.
2. Investment katundu.
3. chuma Financial.
4. M'matangadza.
5. Tizilombo katundu.
6. Investment.
7. Trade ndi nkhani zina olandila / sonyezani.
8. Chuma ndi ngongole zogulitsa.
9. Cash ndi ndalama zofanana.
10. Chuma ndi ngongole misonkho (mtsogolo ndi panopa).
11. Nkhokwe ndi chilungamo, zokonda ochepa.
12. Financial ndi ntchito maudindo.
13. IA.

Chinanena mu mndandanda wa Article 1 pepala bwino amasonyeza kampani chuma lokhazikika. Zimenezi ndi zinthu zonse kuti kampani amagwiritsa kupanga ake mwachindunji kapena mabanja ena. ntchito. Nkhani zina zimapezeka mu pepala bwino pamene kuli kofunikira kwa chinyezimiro chowona ndi wamphumphu wa chikhalidwe ndalama za kampani. Vuto izi, kuphunzira anatenga mndandanda wa deta. Makamaka, kuganizira za zinthu moyenera pepala pa:

1. Liquidity ndalama.
2. Timasangalala chuma.
3. Nchito mkati ndalama ntchito.
4. Kukula, okhutira, nthawi mapanganowo.

phunziro mwatsatanetsatane Features

zinthu Analysis bwino pepala akhoza kuchitika m'njira zosiyanasiyana:

1. Mwachindunji pa chikalatacho. The zikuchokera nkhani ndi sasintha.
2. Poyerekeza kuphunzira analytics Zachepetsedwa mwa loitanirana zina za miyambo ya yunifolomu zikuchokera.
3. Phunziro chikalata kudzudzulidwa kwa kufufuma. Kenako, loitanirana zinthu m'zigawo ziwalo mawunikidwe.

Yoyamba njira amati maka nthawi yambiri ndi inefficient. Mu nkhani iyi, ziyenera a zinthu moyenera pepala ikukhudza mawerengedwe a akonzedwa zotsatira. Pa nkhani imeneyi, izo Sizotheka kuti asonyeze mumaganiza waukulu udindo wa kampani ndalama. Analytical bwino mwachidule ndi bungwe kuwerengetsera zambiri anachita pamene kuwerenga bukuli. Njira chimakwirira nambala yaikulu zotsatira. Iwo akufotokoza ziwerengero ndi mphamvu ya ndalama ya kampaniyo. Ndipotu, muyezo izi ikuphatikizapo zizindikiro yopingasa ndi choimirira.

masiteji Waukulu

Kuonetsetsa 6 bwino kusanthula njira. Zikuphatikizapo kuphunzira:

1. Mphamvu ndi dongosolo.
2. Financial mtendere wa kampani.
3. Muzipezanso pepala liquidity, kampani solvency.
4. State ndalama.
5. Business ntchito.
6. Mkhalidwe wachuma wa kampani.

Investigation ya kapangidwe ndi mphamvu

Limodzi mwa madera chifungulo cha kusanthula akutumikira kuphunzira zotsatira yopingasa ndi choimirira. Monga mbali ya njira izi anaphunzira mphamvu structural ndi chiwerengero cha magulu akutiakuti a zinthu. kusanthula ofukula ndi yopingasa azigwirizana. Zochita monga ulamuliro, kupanga tebulo wapadera. Pa iwo ndi kusanthula kapangidwe ka lipoti lonse, ndi mphamvu ya manambala payekha. phunziro ofukula kumafuna kugwiritsa ntchito ndalama wachibale. Izo zimasonyeza chiwerengero cha nkhani osiyana mu okwana muyezo pepala. nthawi zino mfundo kutumikira monga chinthu mokakamizidwa. Iwo akhoza kugwiritsidwa ntchito younikira ndi kulosera ena structural kusintha njira ndi magwero a ❖ kuyanika. Chifukwa, pali kusintha kwa makhalidwe wachibale. Izi zimathandiza kuchita kusanthula poyerekeza makampani malinga ndi chikhalidwe chawo makampani ndi makhalidwe ena. mfundo Cham'mbali anapanga ndi mapendedwe zotsatira mtheradi ndalama kusintha ndi manambala wachibale kuchepetsa awo / kuwonjezeka.

kukhazikika ndalama

Chiwerengerochi ake mtheradi ofunitsitsa ndi kukhalapo kwa:

1. Omwe likulu lenileni. Izo zikufotokozedwa monga chuma ukonde.
2. chuma Current ndi likulu lenileni ntchito.

mfundo wachibale kuimira kukana koefishienti.

Liquidity ndi solvency

chuma Current kukhala mu kampani mlingo umene zingakhale zokwanira kuti akwaniritse udindo kwa kanthawi kochepa. Pankhaniyi tilankhula za muyezo pepala liquidity. Ali ngati maziko solvency kampani. liquidity ziyenera zingathe kuchitika m'njira zosiyanasiyana, kuphatikizapo mawerengedwe a zikuluzikulu ndi koefishienti ake.

ndalama boma

Kudzera kusanthula muyezo, m'pofunika kuphunzira zikuchokera, dzuwa, kapangidwe ka kufalitsidwa ndipo sanali kufalitsidwa chuma. Mu ntchito iyi, mfundo apadera ntchito. Zikuphatikizapo, makamaka kuyikapo mafanizo zolowa ndi profitability.

Mphamvu ya kuchita malonda

kuwerengetsa ake akhoza kuchitika:

1. Ndi digiri ya dzuwa la chuma (mphamvu ndi mlingo wa zokolola likulu, profitability, zokolola ndi zina zotero.). Zinthu zofunika kwambiri zikuphatikizapo zolowa likulu komanso chuma.
2. Ndi tanthauzo, mlingo wa kuchepa kapena kukula kwa phindu, zolowa ndi zina zotero.
3. zizindikiro Special pa bizinesi. Zikuphatikizapo Mwachitsanzo, monga mlingo kukula m'chikhulupiriro, ntchito ndalama, luso kudzimvera ndalama.

Matendawa ndalama anachita ndi kuwerengetsa magawanidwe zosiyanasiyana, kusanthula discriminant. Zimenezi zingatheke Mwachitsanzo, Altman ntchito zitsanzo masamu / zitsanzo zosiyanasiyana zachuma kapena mitunduyi.

Pomaliza

The RF mawonekedwe bwino ndi malamulo a kukonzekera kwa mabungwe alamulo (kupatula bajeti ndi ngongole makampani) ndi Lamulo PBU 4/99. Ndondomeko mapangidwe chikalata ndi mabanki ndi malamulo a Malamulo Bank Central. Chuma ndi ngongole kuzionetsa ndi gulu malingana ndi nyengo mankhwala (kukhwima) pa long- ndi yochepa. Ngakhale malipoti liquidity (kwa magombe), palibe gulu amenewa. Ngongole ndi chuma akuzindikiridwa monga yochepa ngati kukhwima nyengo zawo (chithandizo) palibe miyezi yoposa 12. pambuyo tsiku bwino pepala kapena nthawi ya kayendedwe ka ntchito, ngati kuposa chaka. makhalidwe ena onse amaoneka ngati yaitali. Kupereka kwa bukuli ndi Lamulo mfundo mayiko IAS-1. zofunika kusintha ndipo ingagwiritsidwe ntchito mabizinesi osiyanasiyana, kaya kukula ndi ntchito yeniyeni. Poganizira mfundo panopa za chuma ichi, imayendetsedwa ndi chilli mu mawonekedwe a muyezo pepala wayima monga mmodzi wa njira zofunika ndalama. Chikalatachi sangosonyeza otaya ndalama ndi mfundo za ntchito yeniyeni. Izo zimanyezimiritsa boma la chuma cha ogwira ntchito kwa nthawi zina. Akamanena za bwino ndi kuti ndalama zambiri katundu pa tsiku makamaka yagawidwa mwapadera, potero kupanga n'zotheka kuti tisanthule ziti ndiponso kuneneratu zinthu m'tsogolo.