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Buhgaltersky Obl_k - Sopko VV

A.6.4.5. The short description of the main forms of buhgalterskoї zvіtnostі

Nayvazhlivіshimi fіnansovimi zvіtnimi documents SSMSC podayutsya pіdpriєmstvom, Je balance zvіt about pributki that zbitki, zvіt about ruh penny koshtіv, zvіt about Vlasnyi kapіtal that primіtki.

Balance yavlyaє him fіnansovogo table will pіdpriєmstva on a particular day. Vіn skladaєtsya Shlyakhov pererahuvannya aktivіv i pasivіv pіdpriєmstva. Assets - Tse those denote volodіє pіdpriєmstvo, i those scho Yomou zaborguvali; pasiv - tse vkladennya koshtіv she sumi zaborgovanostі of pіdpriєmstva. Suma aktivіv zavzhdi Got dorіvnyuvati sumі pasivіv.

At about zvіtі fіnansovі result pributki that zbitki fіksuyutsya income oderzhanі pіdpriєmstvom for Pevnyi perіod, i vitrati, zroblenі pіdpriєmstvom for Tsei samy perіod. Yakscho oderzhanі Income perevischuyut zroblenі vitrati, tse oznachaє scho pіdpriєmstvo gained Prybutok; Yakscho zroblenі vitrati perevischuyut oderzhanі income - pіdpriєmstvo zaznaє zbitkіv.

Nazvanі schoyno two fіnansovі zvіti formuyutsya method narahuvan instead kasovim method. Oznachaє Tse, scho income zareєstrovanі in zvіtі about pributki that zbitki, yavlyayutsya him income for oderzhanі Danian perіod, not just Costa, SSMSC nadіyshli for Tsey perіod; analogіchno vitrati vіdobrazhayutsya in zvіtі about pributki i zbitki when їh viniknennya, not at the moment їh payment.

Tsya osoblivіst Velma znachuscha. Yakscho pіdpriєmstvo prodaє goods on credit, dohіd utvoryuєtsya when selling against groshі mozhut nadіyti th pіznіshe. Analogіchno, if pіdpriєmstvo otrimuє goods on credit, then Got vіdrazu vіdobraziti Tsey fact kupіvlі in zvіtі about pributki i zbitki, nezvazhayuchi to those scho bude payment zroblena pіznіshe.

Zvіt about pributki i zbitki not daє dostatnoї information The ones chi dozvolyaє nayavny Prybutok sformuvati dostatnyu Quantity lіkvіdnih koshtіv for zabezpechennya platospromozhnostі pіdpriєmstva. Prybutok, obsession pіdpriєmstvom, Mauger uniquely vіdrіznyatisya od yogo purely vіlnih koshtіv. And to tsіlkom profitability pіdpriєmstvo Mauger vіdchuvati seryoznu nestachu koshtіv.

Prybutok i ruh penny koshtіv rіznyatsya s low tsіloї reasons (particle perelіk vicherpno bude rozglyanuto odnochasno s methods skladannya zvіtnostі).

Ni balance ni zvіt about fіnansovі results - pributki that zbitki - not vіdbivaє sailed vіdpliv i vnutrіshnіy ruh koshtіv pіdpriєmstva. balance - tse randomness vіdobrazhennya will ekonomіchnogo ob'єkta on the Danian time. Mozhna porіvnyati balance kіnets rock s balance on kіnets poperednogo rock i vіdmіtiti rіznitsyu (napriklad have gotіvtsі negotiable kapіtalі, mainly zasobah, aktsіonernomu kapіtalі th tons. Іn.). SOCA Ale those scho balance poperednogo i rock balance rock stream mіstyat korisnі analіtichnі danі, s they will win nemozhlivo Povny picture Ruhu koshtіv protyagom danogo perіodu. Balance statichnі, todі yak ruh koshtіv - dinamіchny processes.

W look around to those scho ni balance anі zvіt about pributki that zbitki not give zadovіlnogo Explanation fact yak pіdpriєmstvo oderzhuє i vikoristovuє svoї groshovі Costa, for zapovnennya tsієї іnformatsіynoї clearing entered zvіt about ruh koshtіv penny.

Zvіt about ruh penny koshtіv - tse-proof document, yaky daє zmogu Show, zvіdki pіdpriєmstvo oderzhuє groshі yak i stink potіm vikoristovuyutsya. Zokrema vіn pokazuє in yakih rozmіrah Prybutok spryamovuєtsya on pridbannya resursіv and takozh daє zmogu pobachiti, chi formuє pіdpriєmstvo dosit koshtіv for zadovolennya svoїh require chi is staying in this stanі scho yogo lіkvіdnіst pogіrshuєtsya (i, Mabuchi, pogіrshuvatimetsya).

Sche odnієyu characteristics zvіtu about groshovі Costa Je those scho scrip vіn pov'yazuє pributku, obsession for Pevnyi perіod, s abo growth zmenshennyam obіgovih koshtіv for Tsei samy perіod. Obіgovі Costa skladayutsya іz zapasіv, debіtorskoї that kreditorskoї zaborgovanostі (for vinyatkom rozrahunkіv schodo zakupіvlі on credit divіdendіv to viplati podatkіv i) i lіkvіdnih koshtіv. Lіkvіdnі Costa - tse zalishki in kasі i on bankіvskomu rahunku (for a loan abo overdraft), and takozh korotkostrokovі vkladennya, SSMSC mozhna Shvydko realіzuvati for gotіvku.

Zvіt about Vlasnyi kapіtal yavlyaє themselves table, yak harakterizuє structure Vlasnyi kapіtalu pіdpriєmstva of species (statutory kapіtal, payovy kapіtal, dodatkovy kapіtal toscho) that statte scho harakterizuyut zmіni mill that will mean for the skin zvіtny perіod.

Primіtki to fіnansovih zvіtіv - tse rіznogo old explanations SSMSC harakterizuyut dіyalnіst pіdpriєmstva for zvіtny perіod. Zokrema visvіtlyuєtsya: Turning oblіkova polіtika, zastosovanih printsipіv otsіnki articles zvіtnostі, іnformatsіya, yak will not bring in fіnansovih zvіtah, Je ale obov'yazkovoyu for vіdpovіdnimi regulations (standards). Іnformatsіyu scho mіstit dodatkovy analіz articles zvіtnostі, potrіbny for zabezpechennya її zrozumіlostі that dorechnostі.

Nizhche induced structure of the main forms of fіnansovoї zvіtnostі.

1. The balance sheet structure (fіnansovogo zvіtu).

Form number 1

Balance at _____________ 200__ p.

2. Structure zvіtu about fіnansovі result

Form number 2

Zvіt about fіnansovі results for ____________ 200_ p.

I. Fіnansovі result

II. Elements operatsіynih vitrat

III. Rozrahunok pokaznikіv pributkovostі aktsіy

3. Structure zvіtu about ruh penny koshtіv

Form number 3

Zvіt about ruh penny koshtіv for ____________ 200_ p.

4. Structure zvіtu about Vlasnyi kapіtal

Form number 4

Zvіt about Vlasnyi kapіtal for ___________ 200_ p.