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Fіnansi zarubіzhnih korporatsіy - Sutormіna VM, Fedosov V.
Subject 9. Fіnansova zvіtnіst korporatsії
Need to know scho fіnansova zvіtnіst korporatsіy skladaєtsya on pіdstavі buhgalterskoї zvіtnostі. Vіdmіnnіst polyagaє in fact scho fіnansova zvіtnіst obov'yazkovo publіkuєtsya in fіnansovіy presі have spetsіalnih Vidanov korporatsії and takozh neodmіnno rozglyadaєtsya Square auditor visnovki yakogo TER publіkuyutsya. Publіkatsіya fіnansovoї zvіtnostі zaboronyaєtsya, Yakscho brakuє visnovkіv auditor. Fіnansova zvіtnіst ofіtsіyno reєstruєtsya in spetsіalnih іnstitutah.
Neobhіdno mother uyavlennya about Vier document and fіnansovoї zvіtnostі korporatsіy: balance; zvіt about Prybutok (USA) abo rakhunok pributkіv that zbitkіv (Velikobritanіya); zvіt about aktsіonerny kapіtal; zvіt about zmіnu fіnansovoї pozitsії. Potrіbno orієntuvatis in skladі aktivіv, pasivіv that splachenogo kapіtalu in balansі korporatsії.
Takozh slіd zasvoїti so the title of the golden rule of balance, MDM can be with such a tribute to the formula:
tobto vіdnoshennya vartostі aktsіonernogo kapіtalu that dovgostrokovih pasivіv to main kapіtalu dorіvnyuvati abo Got Booty for bіlshim 1. Suma dovgostrokovih Jerel fіnansuvannya th aktsіonernogo kapіtalu guilty perevischuvati vkladennya in major kapіtal (abo dorіvnyuvati їm). Vіdome takozh bіlsh zagalne rule Zi Included in znamennik navedenoї of formulating sumi aktivіv werewolf, "frozen" on Dovgy lines.
The "golden rule" dovgostrokovogo fіnansuvannya virazhaєtsya formula:
tobto vkladennya in dovgostrokovі assets toil Buti menshі abo dorіvnyuvati dovgostrokovim Jerel. He can be dopuskati such encampments, if dovgostrokovі assets perevischuyut dovgostrokovі pasiv.
The "golden rule" korotkostrokovogo fіnansuvannya polyagaє in this:
tobto on vіdmіnu od dovgostrokovih vkladen, korotkostrokovі assets toil perevischuvati korotkostrokovі pasiv. Tim himself pіdtrimuєtsya lіkvіdnіst.
practicality zanyattya
1. Vіdpovіdі in pismovіy abo usnіy formі on zapitannya vikladacha.
2. W Relief vikladacha students analіzuyut rozv'yazannya situatsії 1.
Samostіyna that іndivіdualna robot
Students samostіyno rozv'yazuyut Dvi situatsії on vibіr іz zaproponovanih (krіm situatsії 1).
Students kotrі bazhayut dokladnіshe oznayomitisya s documents fіnansovoї zvіtnostі, write essays on those:
1. rakhunok pributkіv that zbitkіv.
2. Skladannya balance, yogo vikoristannya.
John E. Business Finance / Trans. from English. - M .: Olympus-Business, 1998. - P. 50-87; 88-116.
Control over samostіynoyu that іndivіdualnoyu robots studentіv vikladach zdіysnyuє on the practical zanyattі that in pozaauditorny hour.
Situatsії
Situatsіya 1 (h rozv'yazannyam)
Before you kompanії balance on the cob i kіnets rock. Kompaniia N pridbala torіk novі golovnі of the Fund for 150 million dollars., Zmіnila minds amortizatsії have rezultatі chogo scrip amortizatsії zrosla 30 million. Prybutok pіslya Splat becoming 76 million USD., Divіdendi splacheno 20 million.
1. Zapovnіt stovptsі "Dzherelo" i "Vikoristannya".
2. Skladіt form "Zmіna fіnansovoї pozitsії".
BALANCE KOMPANІЇ, mln.
statte | Napochatok rock |
On kіnetsroku |
Zmіni |
|
Dzherela |
Vikoristannya |
|||
Groshovі Costa |
thirty |
44 |
14 |
|
Rinkovі tsіnnі Paper the |
22 |
0 |
22 |
|
Debіtori (net) |
44 |
60 |
16 |
|
Inventories Inventories materіalnі |
106 |
150 |
44 |
|
Usogo potochnі assets |
202 |
254 |
52 |
|
Osnovnі Endowment for Pochatkova vartіstyu |
150 |
300 |
150 |
|
Mіnus depreciation |
(52) |
(82) |
(thirty) |
|
Net osnovnі Fondi |
98 |
218 |
120 |
|
Usogo assets |
300 |
472 |
||
creditors |
thirty |
36 |
6 |
|
Oblіgatsії to maturity |
thirty |
6 |
24 |
|
INSHI potochnі pasiv |
14 |
thirty |
16 |
|
Dovgostrokovy Borg |
16 |
52 |
36 |
|
Zvichaynі aktsії |
76 |
158 |
82 |
|
Nerozpodіleny Prybutok |
134 |
190 |
56 |
|
Usogo pasiv i splacheny kapіtal |
300 |
472 |
196 - 172 24 == |
194 - 172 22 == |
Zanosyachi zmіni in "Dzherelo" i "Vikoristannya" slіd zrozumіti ekonomіchne values Ruhu potokіv penny. So, napriklad, Jerel shaping can Buti stattі aktivіv, realіzovanі rotsі in-line, to ruh penny koshtіv for statte "Rinkovі tsіnnі Paper the" - 22 million USD. - Bude Jerel and oznachaє Tse, scho tsіnnі Paper the Bulo sold. In tsієї situatsії for statte "Groshovі Costa" prirіst - 14 million dollars. Yakscho used to kіntsya statte rock becomes 20 million, then 10 million b Jerel boule. Usі INSHI stattі aktivіv zrosli, tobto zbіlshilosya vikoristannya koshtіv penny. In pasiv ruh statte for "i Oblіgatsії redemption" (24 million dollars). Yavlyaє vikoristannya koshtіv. Dali zapovnyuєmo form of "Ruh fіnansovih potokіv" abo "Zmіna fіnansovoї pozitsії".
ZMІNA FІNANSOVOЇ POZITSІЇ
Fіnansovі flows | Prirіst (+) / zmenshennya (-) in rusі penny potokіv |
1. The Fund, scho nadіyshli for precisely operatsіyami |
|
Net Prybutok |
76 |
Prirіst kreditorskoї zaborgovanostі |
6 |
Prirіst іnshih zapasіv |
16 |
Usogo |
98 |
2. Vikoristannya fondіv on potochnі operatsії |
|
Prirіst debіtorіv |
16 |
Prirіst TMZ |
44 |
Prirіst mainly fondіv |
120 |
Usogo |
180 |
3. Balance of Flow operatsіyami |
-82 |
4. Fіnansovі operatsії |
|
Prirіst dovgostrokovogo Borg |
36 |
Prirіst zvichaynih aktsіy |
82 |
Repayment dovgostrokovogo Borg |
(24) |
Usogo |
94 |
5. The Fund, for precisely otrimanі i fіnansovimi operatsіyami |
12 = 94 - 82 |
6. Viplata divіdendіv |
20 |
7. Defіtsit fondіv |
-8 |
Situatsіya 2
Wee bachite balance kompanії on the cob i kіnets rock. Kompaniia N pridbala torіk novі golovnі of the Fund for 150 million dollars., Zmіnila minds amortizatsії have rezultatі chogo scrip amortizatsії zrosla 30 million. Prybutok pіslya Splat becoming 76 million USD., Divіdendi splacheno 20 million.
1. Zapovnіt stovptsі "Dzherelo" i "Vikoristannya".
2. Skladіt form "Zmіna fіnansovoї pozitsії".
BALANCE KOMPANІЇ, mln.
statte | Napochatok rock |
Nakіnetsroku |
Zmіni |
|
Dzherela |
Vikoristannya |
|||
Groshovі Costa |
thirty |
14 |
||
Rinkovі tsіnnі Paper the |
22 |
0 |
||
Debіtori (net) |
44 |
60 |
||
Inventories Inventories materіalnі |
106 |
150 |
||
Usogo potochnі assets |
202 |
224 |
||
Osnovnі Endowment for Pochatkova vartіstyu |
150 |
300 |
||
Mіnus depreciation |
(52) |
(82) |
||
Net osnovnі Fondi |
98 |
218 |
||
Usogo assets |
300 |
472 |
||
creditors |
thirty |
36 |
||
Oblіgatsії to maturity |
thirty |
6 |
||
INSHI potochnі pasiv |
14 |
thirty |
||
Dovgostrokovy Borg |
16 |
52 |
||
Zvichaynі aktsії |
76 |
128 |
||
Nerozpodіleny Prybutok |
134 |
190 |
||
Usogo pasiv i splacheny kapіtal |
300 |
472 |
Situatsіya 3
Іnformatsіya schodo great unіversalnogo store:
Sales - 40 000 dollars .;
koefіtsієnt gross pributku - 40%;
materіalnі inventory of stocks on the cob rock - $ 7,000 .;
koefіtsієnt oborotnostі inventory materіalnih zapasіv - 4.0;
perіod obsession zasobіv for rahunkami debіtorіv - 73 dnі;
koefіtsієnt oborotnostі aktivіv - 1.0;
koefіtsієnt kratnostі pokrittya protsentіv pributkom - 8.0;
podatkovih rate - 50%.
Potochnі assets skladayutsya іz penny koshtіv (20 000), the i debіtorіv inventory materіalnih zapasіv. Potochnі pasiv - 15 000. Uves sales in credit.
Zavdannya:
1) obchislіt two koefіtsієnti lіkvіdnostі;
2) skladіt zvіt about Prybutok.
1. Sales:
sales for gotіvku
Sales in credit
Usogo sale
2. Vartіst Prodan tovarіv:
materіalnі inventory of stocks on the cob rock
plus kupіvlya tovarіv
mіnus materіalnі inventory stocks at rock kіnets
Sale vartіst
3. Gross Prybutok
mіnus percent splachenі
4. Prybutok to splat podatkіv
mіnus podatki
5. Net Prybutok
Situatsіya 4
Schodo korporatsії N Je taka іnformatsіya:
Dzherela i vikoristannya fondіv, yew. dollars .:
Dzherela:
Net Prybutok - 450
Depreciation - 95
Sales zvichaynih aktsіy - 10
Vikoristannya:
Divіdendi - 15
Osnovnі fund - 320
Repayment oblіgatsіy - 45
2. Zmіni in pratsyuyuchomu kapіtalі, yew. dollars .:
Groshovі Costa 22
Іnvestitsії in tsіnnі Paper the 10
Debіtorska zaborgovanіst 180
TMZ +45
Kreditorska zaborgovanіst 25
Narahovanі Sumi 47
Podatki to viplati 10
Prirіst in pratsyuyuchomu kapіtalі 175
3. The balance on the cob rock, yew. dollars .:
assets | Pasiv th Paid kapіtal |
Groshovі Costa - 100 |
Oblіgatsії - 125 |
Іnvestitsії in tsіnnі Paper the - 14 |
Lenders - 10 |
Debіtori - 88 |
Narahovanі sumi - 24 |
TMZ - 144 |
Podatki to viplati - 5 |
Osnovnі fund - 675 |
Dovgostrokovy Borg - 185 |
Depreciation - 45 |
Zvichaynі aktsії - 425 |
Nerozpodіleny Prybutok - 202 |
Zavdannya. On pіdstavі guidance danih skladіt Balance Flow Year.
Situatsіya 5
On pіdstavі Institution danih for fіnansovoyu zvіtnіstyu pevnoї korporatsії for okremі Rocky skladіt analіtichnu dopovіdnu note about dinamіku fіnansovogo will korporatsії: 1) s Look aktsіonerіv; 2) Look kreditorіv h.
Catering for knowledge samoperevіrki
SSMSC document and fіnansovoї zvіtnostі korporatsіy vie znaєte?
Nazvіt osoblivostі fіnansovoї zvіtnostі korporatsіy.
Nazvіt osnovnі stattі aktivіv i pasivіv balance.
SSMSC traditsіynі rules ( "Zoloti Rules") skladannya balance vie znaєte?
Yak skladaєtsya zvіt about pributki (rakhunok pributkіv that zbitkіv)?
In chomu osoblivіst skladannya zvіtu about zmіnu fіnansovoї pozitsії?
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