Iimpahla, iiMfanelo, kunye ne-Shareholders Equity
Makhe sithathe isikhashana sihlolisise ngokufutshane.
- Iimpahla . Ukuthetha ngokubanzi, i-asethi yinto exabisekileyo. Kwinkampani, impahla kwi-balance sheet iya kuba nezinto ezifana nomhlaba, izakhiwo, iidesksi, izibane, iikhomputha, impawu kunye namalungelo abenzi. Amanye amashishini afuna amaxabiso amaninzi ukuba asebenze kunabanye, ochaphazela ukubuyela kumanani asebenzayo amakhulu .
- Amatyala. Ukuthetha ngokubanzi, amatyala amatyala kunye neembopheleleko ezifunekayo yinkampani; ngokuchasene nezinto. Amatyala kuquka iintlawulo zenyanga zokuhlawula ii-real estate, izindleko zokugcina izibane zivuliwe kwaye amanzi asebenzayo, ityala lekhredithi yamashishini, iinkonzo ezikhutshwe kubasomali, kunye nezinye iimveliso.
- Sabelo sabasebenzi. Ukulingana kwexabiso lokubambisa i-accounting, ukulingana kwabanikezeli-mali kubasale xa uthabatha zonke iimfanelo ezivela kuyo yonke impahla. Kukwabizwa nangokuthi " ixabiso leencwadi ." Kwimashishini athile, ixabiso leencwadi likwazisa kakhulu imeko yezoqoqosho yenkampani. Kwabanye, ukuxabiswa kwencwadi kwiphepha le-balance sheet konke kungenanto. Ukufunda ukuhlula phakathi kwezi zibini kubandakanya ukuqonda indlela inzuzo kunye nezohlukeneyo zoshishino ezihlukileyo phakathi kwamafemu, amashishini kunye namacandelo .
Yonke ibharari ibhalise. Kuzwakala i-axiomatic, kwaye kunjalo, kubaluleke kakhulu ukuba usebenzise le ngcamango eyisiseko ukususela ekuqaleni kwemfundo yakho. Ixabiso elipheleleyo lezinto zonke ixabiso kufuneka lilingane nexabiso elidibeneyo lazo zonke iimfanelo kunye nokulingana kwamashishini. Umzekelo, ukuba i-lemonade yokuma yayinama-25 e-asethi kunye ne-$ 15 ematyaleni, ukulingana kwabanini-zimali bekuyi-$ 10.
Iimpahla ziyi-25 zama-25, izibophelelo + zokulingana nabalingani-mali = $ 25 [i-$ 15 + $ 10]. Indlela elula yokukhumbula le fomyula elula yi-A (asethi) = L (amatyala) + E (ukulingana kwamashishini).
Uluhlu luni lokujonga?
Ngezantsi umzekelo wendlela ibhalansi ebonakalayo ibonakala ngathi. Ndiyifumene kwingxelo yonyaka ka-Coca-Cola yonyaka kwaye, ngenxa yendawo, imigca esusiweyo enexabiso le-$ 0. Ungakhathazeki, nangona kunjalo; siya kuqhubeka sixoxa nomgca ngamnye oza kuhlangana nawo xa ufunda iphepha lokulinganisela, nokuba liyinkampani encinci okanye iqumrhu elikhulu elinokuthengiswa esidlangalaleni, kwizifundo ezizayo.
Ukuba ufuna ukufumana ibhalansi yokhetho lwakho, indawo elula yokufumana ikopi epheleleyo yolawulo eyathunyelwa kwi-Securities and Exchange Exchange (kumashishini athengiswa ngabantu) ukufumana izandla zakho kwi-10- K kufaka . Ezi ntsuku, zifumaneka kwi-intanethi kwi-intanethi kunye neenkcukacha ezimbalwa zeqhosha, zinokulayishwa kwimiba yemizuzwana. Iinkampani ziphinde zizalise kwakhona i-balance sheet kwingxelo yabo yonyaka kubanikezeli-zimpahla, nangona ezi ziqhelo zenguqulelo kwaye azibandakanyi amanqaku angaphantsi emfutshane esiya kuthi siza kuxoxwa ngazo zonke izinto ukusuka kwimigaqo-xabiso yokunciphisa ukuya kwiimbuyekezo zokungahlawulwanga kwee- akhawunti ezifunyenweyo .
Isampula ye-Coca-Cola yokuBhalisa
| Inkampani yeCoca-Cola I-Integrated Balance Sheet - Januwari 31, 2001 | ||
| Iimpahla zangoku | Ngomhla wama-31, 2001 | Ngomhla wama-31, 1999 |
| Iimali kunye neemali ezifanayo | $ 1,819,000,000 | $ 1,611,000,000 |
| Utyalo lwexesha elifutshane | $ 73,000,000 | $ 201,000,000 |
| Iimali ezifumanekayo | $ 1,757,000,000 | $ 1,798,000,000 |
| Impahla | $ 1,066,000,000 | $ 1,076,000,000 |
| Iindleko ezandulele ukuhlawulwa | $ 1,905,000,000 | $ 1,794,000,000 |
| Iimpahla ezikhoyo zangoku | $ 6,620,000,000 | $ 6,480,000,000 |
| Iimpahla zexesha elide | $ 8,129,000,000 | $ 8,916,000,000 |
| Ipropati, izityalo, kunye nezixhobo | $ 4,168,000,000 | $ 4,267,000,000 |
| Ukuxolelwa | $ 1,917,000,000 | $ 1,960,000,000 |
| Iimpahla ezipheleleyo | $ 20,834,000,000 | 21,623,000,000 |
| Amatyala angoku | ||
| Ii-akhawunti Ezibhatalekayo | $ 9,300,000,000 | $ 4,483,000,000 |
| Ithuba elifutshane | $ 21,000,000 | $ 5,373,000,000 |
| Iimali ezikhoyo zangoku | $ 9,321,000,000 | $ 9,856,000,000 |
| Ixesha elide | ||
| Ithuba lexesha elide | $ 835,000,000 | $ 854,000,000 |
| Amanye amatyala | $ 1,004,000,000 | $ 902,000,000 |
| Imirhumo yexesha elide elichaziweyo | $ 358,000,000 | $ 498,000,000 |
| Amatyala apheleleyo | $ 11,518,000,000 | $ 12,110,000,000 |
| Elingene nabanini-mali | ||
| Isitokhwe esixhaphakile | $ 870,000,000 | $ 867,000,000 |
| Umrholo ogciniwe | $ 21,265,000,000 | $ 20,773,000,000 |
| Nondyebo Stock | ($ 13,293,000,000) | ($ 13,160,000,000) |
| KwiNgxowa-mali | $ 3,196,000,000 | $ 2,584,000,000 |
| Omnye umThengi weMali | ($ 2,722,000,000) | ($ 1,551,000,000) |
| Iyonke yabanini bemali | $ 9,316,000,000 | $ 9,513,000,000 |