Accounting terminology: abin da yake da ma'auni?

A lissafin kudi, daya daga cikin mafi muhimmanci da ake yawan amfani da sharuddan ne "balance". Its darajar ne da aka sani ga waɗanda gwani a fagen. Mutane suna ma nĩsantarwa daga cikin asusun, kalmar shi ne saba wajen sama-sama kuma ayan shirki su da wani bambanci. A general sharuddan, wannan shi ne bambanci da ya auku tsakanin shiga da albarkatu kashe a lokacin wani lokaci. Duk da haka, tattalin arziki da kuma akawu ra'ayi ne da yawa da zurfi da kuma fadi. Mene ne ma'auni da kuma yadda da muhimmanci shi ne zuwa asusu na kudi gudana a cikin kungiyar? Amsa wannan tambaya gabatar labarin.

The asalin da ma'anar kalma

Magana ta zo cikin mu magana daga Italian kuma a zahiri fassara a matsayin "saura", "biya" ko "kirga". Wannan ne ma'auni a cikin lissafin kudi sashen, koya a cikin karni na sha tara. A sa'an nan cewa kalmar da aka yi amfani a matsayin wani ajali ga ma'auni na asusun. An canza da darajar da wannan rana. Ko da yake shi ya zama mafi tartsatsi amfani a cikin jawabin. Idan a baya shi da aka yi amfani da kawai a daya harka - don nuna a fakaice da bambanci tsakanin zare kudi da kuma bashi asusun, tun farkon karni na ashirin da, ta yin amfani da ya kumbura fiye da lissafin kudi. Yau da kalmar da ake amfani da a zaurance, shi ne ba a cikin sharuddan na waje cinikayya.

Kuma awo a lissafin

Duk da tartsatsi amfani da kalmar a cikin zamani magana, babban manufar kasance iri guda. Ana amfani da bincike a cikin management lissafin kudi a cikin sha'anin da kuma nuna bambanci tsakanin yawa rubuta a kan zare kudi da kuma bashi asusun. Don bayyana Concepts da muhimmanci a fahimta cewa irin wannan zare kudi-bashi.

A balance za a iya kafa a garesu daga cikin account - hagu da kuma dama. Na farko shi ne a zare kudi da kuma nuna Parish, idan lissafi ne aiki, da kuma kwarara kudi, idan m. Na biyu gefen - bashi - yana da m ma'anar. Kowane gubar da aka kafa bambanci tsakanin su, da ake kira "balance." Idan zare kudi ne mafi bashi, an dauke da wani zare kudi da aka nuna a cikin aiki na da sikeli. Idan kasa - a bashi balance (rubuta kamar yadda wajibobi). Wasu asusun da biyu da daya da kuma sauran irinsa. Bugu da kari, asusun balance iya samun sifili, to, shi ya nuna cewa shi ne a rufe. Bugu da kari ya zare kudi da kuma bashi, akwai wasu irin balance. Bari ta la'akari da su kara.

Iri balance a cikin lissafin kudi records

A lissafin kudi ayyuka gane da dama iri ma'aunan, wato:

• zare kudi da kuma bashi.
• aiki da kuma m.
• fara da karshen.

Biyu na farko da muka riga muka bincike. Amma ga ragi, shi ya auku a lokacin da kudi ana samu da kungiyar wuce ta halin kaka jawo wa kansu. A gaban halin da ake ciki, a lokacin da kudaden shiga ne kasa da ainihin halin kaka, samar da wani unfavorable balance. Duk da cewa bambanci na iya zama ko dai tabbatacce ko korau, an rubuta shi ne ko da yaushe wani da alama. Wannan shi ne saboda gaskiyar cewa shan la'akari da tattalin arziki da albarkatun amfani da manufa na biyu shigarwa, a hannu daya daukan la'akari da yadda ake gudanar da ya kai ga ci gaban da kayan albarkatun, a kan wasu - in riƙa raguwa.

Yanzu bari magance da cewa wannan wani na farko auna da kuma karshe. Gaskiyar cewa bincike na ma'amaloli a cikin lissafin kudi records da aka gudanar domin wasu takamaiman lokaci (misali, wata daya). By ta karshen ta rufe, kuma suna dauke Manuniya na debits da kuma credits, bambanci na wanda aka canjawa wuri zuwa watan gobe. Bude balance, lasafta bisa baya aiki, da ake kira na farko balance. Ba shi da wuya a tsammani abin da karshe balance. Wannan asusun balance a karshen zamani. Aka ƙaddara a matsayin Naira Miliyan Xari da bude balance da yawa domin lokacin karkashin review.

misali lissafi

Domin mafi fahimtar abin da sikẽli, bari la'akari da wani sauki misali na lissafi. Ɗauki "Content" tab. A farkon watan da shi ya 1,000 mita masana'anta (bude ciyarwarsu). A wani mita 200 da aka saya a lokacin da lissafin kuɗi lokaci da kuma sayar - 600. A karshen watan, a takaice na aiki domin wannan lissafi. A karshe balance ya 1000 + 200 - 600 = 600 mita. Tun da yake wannan lissafi aiki, zare kudi ya wuce bashi, shi za a zare kudi.

Yi tsammani cewa, a cikin wannan watan, kana da wani bashin na nama a cikin adadin 5 dubu rubles. Don asusu don amfani da m "Accounts a biya". Kuma Ya ba ku 4000 da kuma 2000 sun samu daga gare shi a kan daftari. A karshen watan akawu lasafta da ma'auni na 5 - 4 + 2 = 3000 rubles. Tun da kudi na m balance ne a bashi balance.

Relationship na harkokin ciniki

A wannan tattalin arziki bangaren kuma yi amfani da Italian kalma ga bambanci. Mene ne ma'auni a harkokin kasuwancin duniya? Ga ware akalla biyu na ta iri - shi ne ma'auni na cinikayya da kuma ma'auni na biya. Bari mu bincika abin da wadannan Concepts nufi.

ciniki ragi

Dalili na waje cinikayya na fitarwa da kuma shigo da. Bambanci tsakanin wadannan dabi'u ga wani ba lokacin da aka kira da ma'auni na cinikayya. Yana iya zama ko dai m (a lokacin da fitarwa wuce shigo, to, akwai a ƙasar sayar da fiye da shi sayayya) ko korau (idan akwai wani baya Trend). A cikin duniya da halin da ake ciki na wuce haddi na shigo da kan fitarwa (korau ma'auni na cinikayya) da ake gani a matsayin korau. Dalilin shi ne mai sauki: a sakamakon da wannan shiri zuwa ga ambaliya kasashen waje kayayyakin, don me sha da m manufacturer da kuma kudi "funneling" a kasashen waje. The shawarwari na kasa da kasa Asusun bada lamuni , akwai ma na musamman tunani da bukatar kula da kyau cinikayya balance, kuma wannan matsayin ne sau da yawa wani da ake bukata kafun ga bayar da rance ga jihohi. Duk da haka, a {asar Amirka, alal misali, akwai wani kuma baya da halin da ake ciki. A cikin 'yan shekaru a wannan kasar da aka mamaye da shigo da, da kuma wani mummunan balance a cikin dubun biliyoyin daloli. A wannan yanayin, da yanayin rayuwa na US yawan iya hãsadar mazaunan ƙasashe da dama cewa kawai neman su kama wadata.

Balance of biya

A wata dangantaka akwai ko da yaushe tsabar kudi biya tsakanin jihohi. Bambanci na samun kudin shiga daga kasashen waje da kuma biya a cikin ni'imar da sauran kasashen da ake kira da ma'auni na ma'auni na biya. Yana da kyau idan karbi fiye da ganye, kuma da korau - idan halin da ake ciki an juyawa. A karshen harka akwai wani raguwa a kasashen waje musayar reserves na kasar (idan biya aka sanya a waje kudin, kamar kudin Tarayyar Turai ko daloli). Don yin sama da rashin wata bukata tallace-tallace na cikin gida da dukiya ga kudin kasashen waje. Add kudi iya zama saboda karfafawa rance.

Balance of biyan bashin receipts utilities

Tun farkon 2012 receipts ne mafi cikakken. A daya hannun, wannan shi ne tabbatacce Trend, amma a kan sauran - 'yan kasa da yawa tambayoyi a kan da abun ciki. Alal misali, mutane da yawa suna sha'awar abin da ma'auni na receipts. Wannan jadawali nuna auna daga cikin sirri account na farkon wannan watan. Idan darajar ne tabbatacce, sa'an nan da overpayment ga gidaje da kuma zamantakewa da sabis, idan korau - bashin tashi. A wannan yanayin, an dauke da irin wannan kawai bayan da 10th ga watan wadannan da mazauna (shi ne a lokacin wannan lokaci mazauna ana buƙatar yin biyan bashin utilities). Saboda haka, talakawa} fuskanci manufar "balance" a rayuwar yau da kullum. A wannan yanayin, shi yana gani kamar yadda bude balance a cikin sirri, sabõda rai bariki.

ƙarshe

A cikin wannan labarin da muka duba a daki-daki, ga tambaya ga abin da yake da ma'auni na abin da shi ne da kuma a cikin abin da yankunan da ake amfani. A mafi yadu amfani da wannan ra'ayi a cikin lissafin kudi a nazarin yadda ake gudanar a samu da kuma kashe kudi na kungiyar. Duk da haka, shi da ake amfani a wasu yankunan, ciki har da kasashen waje cinikayya har ma da gidaje da kuma utilities kansu.