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Buhgaltersky Obl_k - Lovіnska LG
7. Rozdіl Obl_k Vlasnyi kapіtalu
7.1. Vlasnyi kapіtal, kriterії viznannya that Vidi
Mein pіdpriєmstva skladaєtsya іz rіznih materіalnih, nematerіalnih that fіnansovih resursіv - nosіїv rights vlasnostі okremih sub'єktіv.
Zdіysnyuyuchi pіdpriєmnitsku dіyalnіst, pіdpriєmstva neminuche vikoristovuyut zaluchenі Costa, utvoryuyuchi Borg. Borgovі zobov'yazannya pіdtverdzhuyut right i vimogi kreditorіv schodo aktivіv pіdpriєmstva (A = H + K) i toil vischy prіoritet porіvnyano s vimogami vlasnikіv.
Tom Vlasnyi kapіtal - tse Chastina in assets pіdpriєmstva scho yogo zalishaєtsya pіslya virahuvannya zobov'yazan (K = A - B).
Vlasnyi kapіtal Je basis for cob i prodovzhennya gospodarskoї dіyalnostі, that one іz nayіstotnіshih pokaznikіv, oskіlki vikonuє funktsії:
- dovgostrokovogo fіnansuvannya,
- vіdpovіdalnostі i Zahist rights kreditorіv,
- kreditospromozhnostі,
- samostіynostі,
- rozpodіlu dohodіv i aktivіv.
Vlasnyi kapіtal utvoryuєtsya EYAD Shlyakhov:
1) Adding vlasnikami pіdpriєmstva;
2) income nakopichuvannyam Sumi, scho zalishaєtsya on pіdpriєmstvі.
For forms Vlasnyi kapіtal podіlyaєtsya on:
- Іnvestovany;
- Nerozpodіleny Prybutok.
For rіvnem vіdpovіdalnostі Vlasnyi kapіtal podіlyaєtsya on:
- Statutory kapіtal;
- Dodatkovy (nereєstrovany) kapіtal, yaky skladaєtsya s:
a) dodatkovo vkladenogo kapіtalu,
b) reserve kapіtalu,
c) nerozpodіlenogo pributku.
W transfer to natsіonalnі regulations (standards) buhgalterskogo oblіku in vіdpovіdnomu standartі 2 "Balance" viznacheno scho Vlasnyi kapіtal vklyuchaє takі osnovnі skladovі:
- Statutory kapіtal;
- Payovy kapіtal;
- Dodatkovy vkladeny kapіtal;
- Inshyj dodatkovy kapіtal;
- Backing kapіtal;
- Nerozpodіleny Prybutok (nepokritі zbitki).
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