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Buhgaltersky Obl_k - Sopko VV

B.3.1.2. Otsіnyuvannya aktivіv

Assets in vіdobrazhayutsya buhgalterskomu oblіku i balansі in penny virazі s vikoristannyam such metodіv otsіnki:

1) іstorichna sobіvartіst;

2) Flow sobіvartіst;

3) vartіst sale (realіzatsіy);

4) teperіshnya vartіst.

Otsіnka for іstorichnoyu sobіvartіstyu oznachaє scho assets vіdobrazhayutsya for sumoyu splachenih penny koshtіv chi їh ekvіvalentіv abo for justice vartіstyu kompensatsії, vidanoї pridbannya at the time.

When otsіntsі for precisely sobіvartіstyu assets vіdobrazhayutsya for sumoyu penny koshtіv їh ekvіvalentіv abo, yak bula b splachena in razі їh pridbannya at precisely the moment.

For sellin vartіstyu (vartіstyu realіzatsії) asset vіdobrazhaєtsya for sumoyu penny koshtіv (abo їh ekvіvalentіv) mozhna yak Bulo otrimati used on the production time of disposal of the asset Shlyakhov zvichaynih minds.

When otsіntsі for teperіshnoyu vartіstyu assets vіdobrazhayutsya for teperіshnoyu diskontovanoyu vartіstyu maybutnіh clean nadhodzhen koshtіv penny.

Pіdpriєmstvami for skladannya fіnansovih zvіtіv mainly otsіnkoyu Je іstorichna sobіvartіst. Together s note reserves, yak usually vіdobrazhayutsya for naynizhchoyu s dvoh otsіnok - sobіvartіstyu abo pure vartіstyu realіzatsії; tsіnnі Paper the mozhut vіdobrazhatisya for rinkovoyu vartіstyu; dovgostrokovі zobov'yazannya debіtorіv for їh teperіshnoyu vartіstyu. Okremі pіdpriєmstva vikoristovuyut yak basis precisely sobіvartіst, oskіlki nezdatnі (negotovі) pobuduvati oblіkovu model іstorichnoї sobіvartostі that vіdobrazhati vpliv zmіni tsіn on nemonetarnі assets.

B.3.1.3. Klasifіkatsіya aktivіv

For zadovolennya іnformatsіynih potreb koristuvachіv buhgaltersky balance yak yelement fіnansovoї zvіtnostі vіdobrazhaє fіnansovy camp pіdpriєmstva, nadaє zagalnu іnformatsіyu about Yogo dіyalnіst that lіkvіdnіst. For spriynyattya i rozumіnnya danih asset balance at skladі fіnansovoї zvіtnostі іnformatsіya strukturizuєtsya for zadovolennya potreb koristuvachіv such rank, dwellers naochno vіdobraziti platospromozhnіst pіdpriєmstva, tobto ymovіrnіst repayment zobov'yazan in vipadku yogo lіkvіdatsії.

Tom assets podіlyayutsya on potochnі that nepotochnі.

Іnshimi words - oborotnі that neoborotnі.

In mіzhnarodnіy praktitsі cutaneous pіdpriєmstvo, vrahovuyuchi character dіyalnostі that osoblivostі tehnologії i organіzatsії gospodarskih operatsіy, samostіyno virіshuє power podіlu aktivіv on oborotnі that neoborotnі. In Ukraїnі vіdpovіdno to the position (standard) buhgalterskogo oblіku number 2 "Balance" podіl aktivіv on oborotnі that neoborotnі Je obov'yazkovim.

P (C) BO 2 "Balance" viznachaє scho oborotnі assets - tse groshovі Costa that їh ekvіvalenti not have obmezhenі vikoristannі and takozh INSHI assets SSMSC priznachenі for realіzatsії chi spozhivannya protyagom operatsіynogo cycle chi protyagom dvanadtsyati months at Dachi s balance.

Usі assets, not scho Yea werewolf klasifіkuyutsya yak neoborotnі.

Tacke viznachennya vimagaє Perche for all tlumachennya ponyattya - operatsіyny dіyalnostі cycle.

Operatsіyny dіyalnostі cycle - tse promіzhok hour mіzh pridbannyam zapasіv for zdіysnennya vіdpovіdnoї dіyalnostі that otrimannyam koshtіv od realіzatsії viroblenoї s produktsії them abo nadanih poslug chi tovarіv Prodan.

In virobnitstvі operatsіynim cycle dіyalnostі nazivayut serednіy promіzhok hour mіzh pridbannyam materіalnih zapasіv for virobnitstva that otrimannyam penny koshtіv for Prodan (realіzovanu) produktsіyu.

Oznachaє guidance, scho for virobnichih of companies operatsіyny cycle - tse serednіy promіzhok hour, neobhіdny for peretvorennya penny koshtіv in product pіdpriєmstva i Dali produktsії in groshі, tobto hour neobhіdny for zdіysnennya zagalnovіdomoї formula:

de: D - groshovі Costa;

W - stocks;

B - virobnitstvo;

GP - ready Produkciya;

D? - Costa s groshovі pributkom.

For torgovoї dіyalnostі Tsey cycle skoriguєtsya on Dvi operatsії that becoming,

T - T - T?

abo

INBO not vimagayut dotrimuvatis viznachenogo perelіku abo format in Money Does toil podavatis stattі asset in balansі. In rіznih kraїnah stattі asset balance traditsіyno rozmіschuyutsya abo in order to od naybіlsh naymensh lіkvіdnih (USA, Canada), abo in order zvorotnomu (Great Britanіya, Kraina LICs). Nova form of balance in order Ukraїnі zberіgaє lіkvіdnostі articles scho traditsіyno Sklave in nashіy kraїnі.