Funda ngezinye iimfanelo kwiShredith Sheet

Utyalo-mali Isifundo 3 - Ukuhlalutya iShidi lokuBhalisa

Ngendlela efanayo, inxalenye yamacandelo kwi-balance sheet ehlongozwa phantsi kwe "enye" ​​isebenza njengendlela yokubamba-yonke into engeyiyo ngokufanelekileyo ewela kwelinye leendlela eziphambili, icandelo elinesihloko esithi "ezinye iimfanelo" kubanjwa -yonke isigaba apho iinkampani zinokudibanisa amatyala kunye nezibophelelo zabo. Ukufumanisa ukuba yintoni eyenza ezinye iinkcukacha zamanye amatyala kwi-balance sheet yenkampani enikwe, kufuneka uhlolisise i-footnotes engcwatyelwe ngaphakathi kwiFom ye-10-K okanye yokunika ingxelo yonyaka .

Ukuba ukhangele into efana nenkampani ephethe, leyo ifom esetyenziswa yiinkampani ezininzi kule mihla, ingakumbi leyo inxalenye ye- S & P 500 okanye i- Dow Jones Industrial Average , elinye iqela leemfanelo linokuthi liqule izinto ezinjenge-inter-company mboleko, ephakama xa elinye leenkampani zenkampani okanye iinkxaso-mboleko ziboleka imali kwelinye leenkampani okanye iinkxaso-mali. Amanye amatyala angaquka neendleko ezithengiweyo, iintlawulo zentengiso ezihlawulwayo okanye ezinye iimfuno.

Ngoxa ukubaluleka kwesi sithuba sokungena kwi-balance sheet kuyahlukahluka ukusuka eqinile kuze kuqiniseke, ixesha elininzi, kwiifama ezininzi, elinye iqela lamanqaku e-balance sheet akufanele libe yinkcazo ethile. Ngaphandle nje kokuba akukho nto ibonakala kwizinto eziqhelekileyo, kwaye uziva ukuba amanqaku achaze ngokwaneleyo ukuba ixabiso lithini na ukuba liphakame kangakanani, oko kudla ngokwaneleyo ukuqhubela phambili kuhlalutyo lwakho.

Uninzi lwezi mbopheleleko luzichaza kwaye alubalulekanga kwisakhiwo esiphezulu semali njengamanye amatyala amakhulu esiye sathetha ngazo kule sifundo. Uzama ngokwenene ukufumana into ebonakalayo; ephakamisa iiflegi ezibomvu okanye ezingekho.

Ukubonelela ngomzekeliso wehlabathi wangempela, ndathatha ingxelo yonyaka kaJohnson & Johnson.

Unyaka ophelileyo wezezimali unyaka ka-2015. Ukuyikhupha evulekileyo kwiphepha 31, iSahlulo seSilibanti seBhalansi sibonisa "Amanye amatyala" e-$ 10,241,000,000 ngonyaka. Oko kwakha i-16.4% kuphela yeemali ezingama-62,261,000,000 zeemali ezipheleleyo ezihlawulwa yinkampani kwaye i-7.7% kuphela yesiseko sempahla yefayili. UJohnson & Johnson yinkampani enkulu ebambe iqela elinomlando onzima olawula ii-265 zoshishino ngabanye. Ikwahlula imisebenzi yayo yoshishino kwiindidi ezintathu eziphambili:

1. Imveliso yokunakekelwa kwempilo yabathengi, equkethe izinto ezinjengomlomowa, intlungu yokuxhoma, amabhanki, iimveliso zokunakekelwa kwesikhumba, i-disinfactant, iipilisi zentliziyo, ukuhlamba ubuso, amaconsi amacwecwe kunye neenlense zokuxhumana.
2. Izixhobo zonyango, ezibandakanya izinto ezinjengeentliziyo ezinqamlekileyo kwiinkqubo zokubeka i-glucose yegazi kwizinto ezinokwenziwa kwezixhobo zonyango ukunciphisa amathuba okusuleleka ngexesha lotyando okanye ezinye iinkqubo.
3. Amayeza, okubandakanya uphando lweziyobisi zehlabathi kunye nokwenziwa kwemveliso eyenza iyeza lilwe yonke into emdlalweni wesifo kunye ne-HIV ukuya kwi-schizophrenia kunye nesifo sikashukela.

Ikhamphani yomzali, uJohnson & Johnson ngokwayo, ukhonza ukuhambisa inkxaso kunye nenkxaso kuyo yonke intlangano njengoko inkxaso nganye yodwa isebenza ngendlela engavamile, eyaziwayo ngokuzimeleyo, enye yomeleleyo yamashishini aqhoshayo.

Amanye amacandelo amatyala azinzileyo njengepesenti yematyala kunye nezinto eziphathekayo. Imele inxalenye encinci yesiqulatho. Ayinomdla ngokukodwa. Akuyona into enokuyichitha ixesha elide uxhalabileyo xa sele uqhelana nenkampani, indlela esenza ngayo ishishini, indlela enokubambisana ngayo kunye nesakhiwo esisemthethweni, nendlela ehamba ngayo imali phakathi kwee-subsidiary ukunciphisa ixabiso inkunzi okanye ukukhawuleza ukuphuhliswa kwemveliso ethile okanye iziyobisi efuna ukuyivula.