Kashe-balance-takardar lissafi

Ka'idar da balance sheet ne biyu taron rajista, wanda aka nuna a cikin kwafi na bashi da zare kudi asusun. Idan ya cancanta, kuma ya yi amfani kashe-balance sheet asusun, wanda ba fada a cikin balance, saboda shi ba ya bayyana , biyu-shigarwa. Domin daban-daban dalilai, da yawa daga cikin abubuwa an rubuta ta a guda rikodi, wanda idan aka ci zama bashi ko zare kudi.

Kashe-balance sheet asusun ana amfani da rajista da kuma tunani na abubuwa da ba su kasance a kamfanin a dama da ikon mallakar, duk da haka, suna a lokacin da amfani. Wannan kungiyar hada da babban hayarsa kudi, kayayyaki da kuma kayan dabi'u, wanda ake dauka a lokacin da ake tsare, dauka ga hukumar, kazalika da yarda domin shigarwa kayan aiki, gyarawa dukiya hayarsa.

Irin wannan dukiya ake, ɗaukar a wata sauki zane a kan guda asusun. Dole kai da kuma hikimar tantance lissafin kudi don kashe-balance sheet asusun.

Kashe-balance sheet asusun ana amfani da su takaita bayanan a kan motsi da kuma kasancewa daga lokaci a zubar da cikin kungiyar dabi'u, contingent wajibobi da kuma yancin. Bugu da kari, suna amfani da iko na musamman harkar kasuwanci.

A tsarin na lissafin kudi asusun lissafin kudi hada a membobinsu da wadannan asusun (kashe-balance).

Main hayarsa kudi bayyana a kan lissafi 001, wanda aka tsara domin gani da motsi na bayanai da kuma samuwar gyarawa dukiya da cewa suna takalman yanzu. Hikimar tantance lissafin kudi ake yi ga kowane abu (ga Accession lambobi) na lessor. Main hayarsa kudi da suke wajen kasar, suna dauke dabam.

A rukuni na "kashe balance sheet" ne da 002, da ake kira "kayayyaki da kuma kayan dabi'u, wanda ake dauka don ajiya." A wannan lissafi abokan ciniki (Enterprises) da asusun dabi'u cewa an yarda a gare ajiya idan maroki samu da kayayyaki darajar, amma kamfanin ya ki biya biyan buƙatun, kazalika a shiri na darajar-naka ba tare da biyan bashin, wanda aka dakatar da jawabin a kan sharuddan da kwangila, da kuma kayayyakin da ake dauka don ajiya.

Kaya za su kiyaye records da lissafi na dukiya, ya biya bashin da mai saye ba, amma bari, don ajiya, ko nevyvezennymi domin dalilai ba a dogara a kan maroki. Hikimar tantance lissafin kudi a wurin ajiya, iri, jinsin da kuma kamfanin-masu.

Kashe-balance sheet asusun hada da "Materials cewa an yarda domin aiki" (003). Ga takaita bayani game da motsi da kuma samuwar albarkatun kasa da kuma abokan ciniki, wanda aka amince da a cikin aiki da albarkatun kasa, ko a kan wani tolling akai. Wadannan dukiyoyin da aka amince domin aiki, an rubuta su a lissafin kudi a farashin da aka shimfiɗa a cikin kwangila.

A count na 004 gane kayayyakin da suke daidai da yarjejeniyar soma da Hukumar. Prices for asusun dauke a cikin ayyukan yarda da sauransu. A hikimar tantance lissafin kudi ne da za'ayi da hukumar babba da kuma iri na kaya.

Kashe-balance sheet asusun daidai da kayan aiki da ya yi domin hawa (005). Kayyade asusun amfani da kwangila zuwa asusu na da motsi na duk kayan aiki, wanda aka samu daga ciniki don shigarwa. Prices nuna a rakiyar takardun, analysis gudanar da raka'a da mutum abubuwa.

M rahoto siffofin (006) la'akari da wani rahoto bayar da aka gudanar a lokacin da ake tsare da takardun shaida siffofin, rasit littattafai, daban-daban tikitoci, takardun shaida, tikitoci, takardun shaida, kaya da kuma sauran goyon bayan takardun. Hikimar lissafin kudi a wurin ajiya da kuma iri daban-daban siffofin.

Kashe balance sheet lissafi ga receivables rubuta kashe a asarar wanda arzikinsa ya karye mabartan, depreciation na gyarawa dukiya, da wadata biya da kuma dagewa.