Rinotsanangura chitsamba: zvikamu uye vanogutsikana

Runokosha chokufunga mashoko zvemari ane tsananguro kucherechedza, iro rinoumbwa magwaro akasiyana-siyana uye ane chikuru chinangwa zvizere uye zvakadzama pachena mashoko achitsanangura kushanda zvavakanga vachida kuita kana sangano. Its kugutsikana uye fanira nhau akapa n. 5 PBU 4/99. Kazhinji, zviri katsamba chinayo mamwe mashoko: matafura, calculators nemachati kuti kubvumira wekuongorora zvakarurama uye chinangwa vanoyera zvoupfumi basa zvebhizimisi kana sangano.

Maererano hwakagadzwa tsika, vanhu tsananguro katsamba haisi inopiwa emakambani duku, izvo havasungirwi aite mitemo odhita kutaura zvemari.

Hunomiririrwa yakanatsa musi imwe tsananguro katsamba pachiyero papepa anofanira ane zvinotevera mashoko, rakabudiswa zvikamu.

1. mashoko General pamusoro kambani anofanira ane ruzivo pamusoro:

- kwesangano chimiro repamutemo, uye zita raro;

- ndeechokwadi uye kero pamutemo;

- nhamba vashandi vanoshingaira panguva nhau musi uye avhareji nhamba pagore;

- Zita, marongerwo uye anoumba dare uye Executive miviri;

- ruzivo pamusoro havaoni ari boka kana sangano;

- uwandu mugove guru;

- Kuwanikwa marezinesi, nguva issuance;

- uwandu mitero akabhadhara;

- ruzivo pamusoro wevanoongorora akaunzi.

2. General zvechadenga chizvidavirire mitemo. Muchikamu ichi, imwe tsananguro gwaro inoratidza chizvidavirire mitemo kushandiswa ino chaiyo zvebhizimisi, uyewo kuchinja dzakaitwa kwaari pamwe zvikonzero kuchinja izvi. Mukuwedzera, migumisiro anoratidza vose ndakauya somugumisiro kuchinja nzira chizvidavirire mitemo.

3. Information mumwe nomumwe ndeizvi kuzivikanwa pamusoro wakaiswa yesangano, inventories, zvikwereti, upfumi zvemari ane zvebhizimisi uye unhu vakabatsira mune dzimwe mari.

Zvikurukuru, mashoko aya mashoko pamusoro kutanga kukosha mutengo anodawo uye depreciation mhosva anoshanda upenyu, chaicho pfuma Makambani enzvimbo kodzero, nzira uchishandisa tinyatsonzwisisa uye yesangano iri zvebhizimisi, pamusoro kufamba zvinhu pfuma nekambani zvikwereti, pamusoro uwandu zvikwereti uye chemhosva nguva, mari kuchengetedzeka uye unhu uye nevamwe.

4. Analysis kwemubairo tsananguro katsamba kufungisisa mabasa zvebhizimisi kana sangano. Nokuti wakadaro naPauro rinoitwa zvakananga dzemaitirwe pamusoro coefficients kuti munguva liquidity parameters, profitability, zvemari kuita, solvency. Panyaya iyi, kuti tsananguro katsamba mashoko wegore vanofanira ane mashoko ari Kuwanikwa mari panguva bhokisi kuhofisi uye nokuda chekambani, uwandu chakakonzerwa namaneja Nokurasikirwa vavo zvinokonzera, kwete nguva mutsividzo yemutoo wezvikwereti, mashoko pamusoro akabhadhara fines nemamwe zvirango, kuongororwazve zvinonyatsorehwa mamiriro ezvemari dzesangano kana vachida.

5. Information pamusoro pakuenzanisa papepa inoratidza katsamba Sales, murwiyo okuwana mari uye reserves, muzviitiko upfumi basa.

6. Tsananguro chaizvo nyaya buhuchetnosti.

7. kunyatsoongorora zvinonyatsorehwa basa basa zvebhizimisi, apo musika saizi raanotaura, mukurumbira resangano, padanho Implementation pakati for parameters ose zvebhizimisi kukura uye upfumi kunyatsoshanda.

8. Data pamusoro zvachinja kukosha pachiyero hwomukova dzavo dzenharo.

9. Details of subsidiaries uye nemataundi nemakambani nemasangano nezvechiratidzo unhu hwavo bhizimisi kwacho.

10. Contingencies - litigation, inosanganisira kambani, warranties uye munataisireva.

11. Information pamusoro mamiriro zvidzidzo pamwe mabasa: zvinangwa, asi dhipoziti mari mariri, mhando uye uwandu zvibvumirano, kukosha yesangano, uwandu unotiranga, mashoko pamusoro vagari kushandiswa uye zvinhu.

12. Information nokuda chidimbu anopiwa panyaya apo kambani kana sangano vane subsidiaries kana Affiliates kana mapoka kambani.

13. Information pamusoro zvakaitika pashure pachiyero papepa Musi uye kuongorora zvinokonzera nemigumisiro.

14. The mashoko ari wehurumende rubatsiro kana, yakapiwa. Izvi rinoti chinangwa chawo, hunhu uye kukosha, zvinhu kwokunyengetera uye kushandisa nemigumisiro.

15. Environmental zviratidzo kuratidza uwandu vasisanetswi maindasitiri basa zvakatipoteredza.

16. Information yakapiwa Ao, zvinofanira kusanganisira mashoko pamusoro nhamba mhando dzose migove uye mashoko avo chezita kukosha.

17. Mashoko kuti kushumwa pasi Ras 18/02.

18. Nokuti mashoko pamusoro vakarega kushandiswa.

19. Other ruzivo.

The cherudo mashoko ari katsamba akarurama uye kwakakwana harisi chete chinhu chinokosha pamusoro ndizvidavirire mutemo, asiwo kunobatsira mune-Kunyatsoongorora kambani kuva nzira kwayo kwenguva refu kukura.