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Іnvestuvannya - Peresada AA
3.5.2. Balance
Balance on vіdmіnu od Zvіtu about pributki that zbitki, vіdobrazhaє fіnansovy camp pіdpriєmstva not for viznacheny perіod hour (mіsyats, Quarter Year), and Pevnyi moment napriklad 31 thoracic, 1999. Balance pokazuє, naskіlki stіykim Je fіnansove encampment (platospromozhnіst lіkvіdnіst i) pіdpriєmstva scho realіzuє project at the moment.
Balance skladaєtsya s dvoh Chastain: asset (lіvoruch) that pasiv (pravoruch) sumarnі values yakih zavzhdi povinnі Buti rіvnі mіzh him.
assets |
UAH. |
pasiv |
UAH. |
Groshovі Costa |
200000 |
Kreditorska zaborgovanіst (borgovі zobov'yazannya pіdpriєmstva before postachalnikami materіalіv, komplektuyuchih) |
38000 |
Debіtorska zaborgovanіst (borgovі zobov'yazannya klієntіv) |
100000 |
Zaborgovanіst on viplatah: podatki, zarobіtna fee іn i t.. |
102000 |
stocks |
60000 |
Korotkostrokova pozichka (up to 12 months at) |
250000 |
Suma precisely aktivіv (obіgovі Costa) |
360000 |
Suma precisely pasivіv (korotkostrokovі zobov'yazannya) |
390000 |
Osnovnі fund: |
Dovgostrokovі pozichki (Ponad a rock) |
300000 |
|
Earth |
100000 |
||
budіvlі that sporudi |
250000 |
||
(Mіnus depreciation) |
- 30 000 |
||
obladnannya |
500000 |
||
(Mіnus depreciation) |
- 200 000 |
||
Total value of basic fondіv |
620 000 |
Vlasnyi kapіtal (aktsіonerny kapіtal) |
250000 |
INSHI assets (nematerіalnі) |
30000 |
Prirіst Vlasnyi kapіtalu (net Prybutok abo zbitki) |
70000 |
Sumarno Vlasnyi kapіtal |
320000 |
||
SUMA AKTIVІV |
1010000 |
SUMA PASIVІV |
1010000 |
Active yavlyaє him perelіk addition, scho Got pіdpriєmstvo in vlasnostі. Pasiv pokazuє who i skіlki pіdpriєmstvo Winne. Saying to Іnakshe, rіvnіst oznachaє tsya, scho those denote volodіє pіdpriєmstvo, vono Winne abo creditors abo yogo Volodar. Formuvannya balance takozh zdіysnyuєtsya zgіdno s GAAP rules.
Rozglyanemo rozvitok balance on simple prikladі.
Private pіdpriєmets stvoryuє pіdpriєmstvo on virobnitstvu virobіv s plastmas Zi statutory fund 200 tis. UAH., kupuє obladnannya that materіali, viroblyaє that realіzuє produktsіyu on market analysis. On prikladі mozhna sposterіgati zmіni, SSMSC vіdbuvayutsya in strukturі yogo balance vіdpovіdno to nayavnih podіy.
1 kvіtnya 1999 roku.
That in Registration vnesok pіdpriєmstva in statutory fund.
assets | UAH. |
pasiv |
UAH. |
Groshovі Costa |
200000 |
Aktsіonerny kapіtal |
200000 |
Suma aktivіv |
200000 |
Suma pasivіv |
200000 |
3 kvіtnya 1999 roku.
Pіdpriєmstvo otrimuє bankіvsku pozichku 100 thousand UAH.
assets | UAH. |
pasiv |
UAH. |
Groshovі Costa |
300000 |
Bankіvska pozichka |
100000 |
Aktsіonerny kapіtal |
200000 |
||
Suma aktivіv |
300000 |
Suma pasivіv |
300000 |
10 kvіtnya 1999 roku.
Pridbannya tehnologіchnogo obladnannya vartіstyu 150 thousand UAH. that sirovini for zabezpechennya virobnichogo processes for the amount of 100 thousand UAH.
assets | UAH. |
pasiv |
UAH. |
Groshovі Costa |
50000 |
Bankіvska pozichka |
100000 |
Materіalnі reserves |
100000 |
||
Aktsіonerny kapіtal |
200000 |
||
Obladnannya |
150000 |
||
Suma aktivіv |
300000 |
Suma pasivіv |
300000 |
30 kvіtnya 1999 roku.
Pіdpriєmstvo virobilo that realіzuvalo produktsіyu for the amount of 150 thousand UAH. When tsomu Bulo vitracheno Chastain zagotovlenoї sirovini 50 tis. UAH. that oplachenі zagalnі (postіynі) vitrati sumі from UAH 30 000. In rezultatі Prybutok pіdpriєmstva becomes 70 000 UAH., S yakih of 28 000 UAH. pіdpriєmstvo guilty viplatiti to derzhbyudzhetu in viglyadі podatku on Prybutok (40%). Clean Prybutok pіslya splat podatku dorіvnyuvatime 42,000 USD.
assets | UAH. |
pasiv |
UAH. |
Groshovі Costa |
170000 |
Zaborgovanіst on viplatah |
28000 |
Materіalnі reserves |
50000 |
Bankіvska pozichka |
100000 |
Obladnannya |
150000 |
Aktsіonerny kapіtal |
200000 |
Prybutok |
42000 |
||
Suma aktivіv |
370000 |
Suma pasivіv |
370000 |
Nizhche navedenі sproschenі troh balance of companies, analіzuyuchi SSMSC, it is possible for Relief nayprostіshih priyomіv sklasti poperednі visnovki about fіnansovy ostannіh camp.
BALANCE PІDPRIЄMSTVA "A"
assets | yew. UAH. |
pasiv |
yew. UAH. |
Obіgovі Costa (potochnі assets) |
500 |
Korotkostrokovі zobov'yazannya (pozichka) |
200 |
Osnovnі zasobi (fіksovanі assets) |
600 |
Dovgostrokovі zobov'yazannya (pozichka) |
500 |
INSHI (nematerіalnі) Assets |
100 |
Vlasnyi kapіtal (aktsіonerny kapіtal) |
500 |
Suma aktivіv |
1200 |
Suma pasivіv |
1200 |
Povny vartіst Lane kompanії "A" becomes 1200 tis. UAH. Yakscho s tsієї sumi virahuvati scrip korotkostrokovih i dovgostrokovih zobov'yazan (700 tis. UAH.), The zalishitsya 500 tis. UAH. - Vlasnyi kapіtal pіdpriєmstva. In tsіlomu oznachaє Tse, scho pіdpriєmstvo chogos Wart, oskіlki Vlasnyi kapіtal yavlyaє him the bag іnvestovanogo aktsіonernogo kapіtalu (kapіtalu, yaky vikoristano on pridbannya aktivіv pіdpriєmstva) i od otrimanogo yogo dіyalnostі pributku. At sorry tse not zavzhdi vіdpovіdaє dіysnostі - at tsomu mozhna perekonatisya on such stock.
To dwellers otsіniti real lіkvіdnіst pіdpriєmstva, neobhіdno know the structure of Yogo aktivіv, їh real rinkovu vartіst i those yak Shvydko tsі assets mozhut Buti perevedenі in groshі, lіkvіdnіst yakih vvazhaєtsya stovіdsotkovoyu. Yak usually up aktivіv scho toil nizku lіkvіdnіst, nalezhat nematerіalnі assets. Zagalom fіnansovy camp pіdpriєmstva "A" can be nazvati nepoganim. On korist tsogo in Perche Cherga svіdchit dosit great som pennies on rahunku (obіgovih koshtіv) dostatnya, dwellers oplatiti korotkostrokovu pozichku, termіn repayment yakoї Mauger nastupiti at whether yaky time.
BALANCE PІDPRIЄMSTVA "B"
assets | yew. UAH. |
pasiv |
yew. UAH. |
Obіgovі Costa (potochnі assets) |
50 |
Korotkostrokovі zobov'yazannya (pozichka) |
150 |
Osnovnі zasobi (fіksovanі assets) |
250 |
Dovgostrokovі zobov'yazannya (pozichka) |
150 |
INSHI (nematerіalnі) Assets |
400 |
Vlasnyi kapіtal (aktsіonerny kapіtal) |
400 |
Suma aktivіv |
700 |
Suma pasivіv |
700 |
Pіdpriєmstvo "B" Got a number Slabko mіsts. According au-Perche, werewolves kapіtal pіdpriєmstva not zmozі coverages korotkostrokovu zaborgovanіst, yak in its Cherga, Duzhe great. Ale slit gіrshe those scho at strukturі aktivіv pіdpriєmstva 57% (400 tis. UAH.) Stanovlyat nematerіalnі assets. Tsya factual kompaniia guilty Buti ogoloshena bankrutom, bo won nespromozhna splachuvati svoї rahunki. Mozhlivo, tse tіlki timchasova situatsіya, i nayblizhchim hour bude to get used zahodіv, SSMSC permit vipraviti situatsіyu. Prote in Danian hour time fіnansovy pіdpriєmstva mill "B" yavlyaє him the butt situatsії, yakoї neobhіdno Unikat, vzhivayuchi zahodіv scho pіdvischuyut efektivnіst dіyalnostі pіdpriєmstva on bіlsh rannіh stadіyah.
BALANCE PІDPRIЄMSTVA "B"
assets | yew. UAH. |
pasiv |
yew. UAH. |
Obіgovі Costa (potochnі assets) |
1000 |
Korotkostrokovі zobov'yazannya (pozichka) |
400 |
Osnovnі zasobi (fіksovanі assets) |
2000 |
Dovgostrokovі zobov'yazannya (pozichka) |
1000 |
INSHI (nematerіalnі) Assets |
500 |
Vlasnyi kapіtal (aktsіonerny kapіtal) |
2100 |
Suma aktivіv |
3500 |
Suma pasivіv |
3500 |
Pіdpriєmstvo "B" is staying at vіdmіnnіy formі. Yogo obіgovі Costa dozvolyayut easily viplatiti korotkostrokovu pozichku, Yakscho bude taka vimoga visunuta. Zagalna scrip balance (3500 tis. UAH.) Vіlno pokrivaє scrip korotkostrokovih i dovgostrokovih zaborgovanostey (1400 tis. UAH.), The scrip Vlasnyi kapіtalu kompanії becoming 2100 tis. UAH. On vіdmіnu od pіdpriєmstva "B", de korotkostrokova pozichka dorіvnyuє on sumі dovgostrokovіy have pіdpriєmstva "B" scrip dovgostrokovih zobov'yazan bіlshe nіzh vdvіchі perevischuє scrip korotkostrokovih zobov'yazan.
Tsі three butts duzhe sproschenimi Yea, i in realnіy situatsії potrіben seryoznіshy i detalnіshy analіz. Vikoristovuyuchi tіlki fіnansovih two documents - Zvіt about pributki that zbitki that balance - mozhlivo rozrahuvati pokazniki efektivnostі dіyalnostі pіdpriєmstva scho naybіlsh often vikoristovuyutsya on praktitsі: pributkovіst, platospromozhnіst i lіkvіdnіst.
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