Hantida, Dakhliga, iyo Saaxiibka Shareholder
Aynu qaadno daqiiqad si aan u baarno qof waliba si kooban.
- Hantida . Hadal ballaaran, hantida ayaa ah wax qiimo leh. Shirkada, hantida ku jirta liiska miisaaniyadda waxay ka kooban tahay waxyaabo sida dhul, dhismayaal, miisaska, nalalka, kombiyuutarada, calaamadaha, iyo sharciyada. Ganacsiyada qaarkood waxay u baahan yihiin hantida aad u badan inay ka shaqeeyaan kuwa kale, taas oo saameyn ku yeelanaysa xisaabinta shaqooyinka raasamaalka .
- Xisaabaadka Si ballaaran loola hadlo, deymaha waa deymaha iyo waajibaadka ay shirkadu leedahay; ka soo horjeeda hantida. Dakhliga waxaa ka mid ah bixinta kirada bilaha ah ee guryaha hantida maguurtada ah, biilasha lagu ilaaliyo laydhadhka iyo biyaha, socodka deynta credit card ee shirkadaha, lacagaha la siiyay maalgashadayaasha, iyo dibad-baxyada kale.
- Shareholder Equity. Isku dheelitirnaanta saafaadka xisaabaadka, saamiyada saamileyda ah waa waxa hadha marka aad ka jarto dhammaan deymaha dhammaan hantida. Waxaa sidoo kale loo yaqaan " qiimaha buugga ." Qaar ka mid ah ganacsiyada, qiimaha buuggu waa mid si aad ah ugu wargeliya xaaladda dhaqaale ee shirkadda. Kuwa kale, qiimaha buugga ee ku qoran liiska dheelitirka waa dhammaantood laakiin micno la'aan. Barashada sida loo kala duwo labaduba waxay ku lug leedahay fahamka sida faa'idooyinka iyo moodooyinka ganacsiga ay ku kala duwan yihiin shirkadaha, warshadaha, iyo qaybaha .
Dhamaan warqadaha dheelitirka waa in ay dheelitiraan Waxay u muuqataa axsiomatic, waana, laakiin waa mid muhiim u ah in la dhexgalo fikradda asaasiga ah ee bilowga waxbarashadaada. Qiimaha guud ee dhammaan hantida waa in uu la mid yahay qiimaha isku-dhafan ee dhammaan deymaha iyo saamileyda shareecada. Tusaale ahaan, haddii ay istaagto liin waxay leedahay $ 25 hantida iyo $ 15 oo ah deymaha, saamiyada saamileyda waxay noqon doontaa $ 10.
Hantidu waa $ 25, deymaha + saamileyda saamiga = $ 25 [$ 15 + $ 10]. Hab fudud oo lagu xasuusto qaacidadan fudud ayaa ah A (hantida) = L (deymaha) + E (shareholder equity).
Maxay Lacagtu Lacagtaa?
Hoos waxaa ku qoran tusaale tusaale ah sida xaashida dheelitirka caadiga ah u eg tahay. Waxaan ka soo qaatay warbixintii sanadlaha ahaa ee Coca-Cola, madaama booska, laga saaray khadadka oo ahaa $ 0. Ha welwelin, inkastoo; wali waxaan ka wada hadli doonnaa xariiq kasta oo aad u badan tahay inaad la kulanto markaad akhrisid liiska miisaaniyada, haddii ay tahay ganacsi yaryar ama shirkad ganacsi oo dadwaynaha ah, casharo dambe.
Haddii aad rabto inaad hesho liiska miisaankaaga ee doorashadaada, meesha ugu fudud ee aad ku heli karto nuqul sharciyaysan oo buuxa oo loo gudbiyey Guddiga Ganacsiga iyo Ganacsiga (marka laga hadlayo shirkadaha guud ee ganacsiga ah) waa in aad gacmahaaga ku hesho 10- K xaraynta . Maalmahan, waxay diyaar u yihiin bilaash bilaash ah iyo dhawr jeer oo rukun ah, waxaa lagu soo daabici karaa xaalad ah ilbiriqsi. Shirkadaha waxay sidoo kale si joogta ah u soo saari karaan warbixintooda sanadlaha ah ee saamilayda ah, inkastoo kuwani ay badanaa yihiin qoraal kooban oo aan ku darin faahfaahinta dheeraadka ah ee aan mar dambe ka wada hadli doonno wax kasta oo ka yimaada siyaasadaha qiimo la'aanta si aan loo bixinnin dib-u-bixinta xisaabaadka .
Tusaalooyinka Coca-Cola Sheet
| Shirkadda Coca-Cola Warqada Xisaabinta Isku-dhafan - Janaayo 31, 2001 | ||
| Hantida Socda | Dec. 31, 2001 | Dec. 31, 1999 |
| Lacagta & Isbarbarka | $ 1,819,000,000 | $ 1,611,000,000 |
| Maalgashiga Gaaban ee Gaaban | $ 73,000,000 | $ 201,000,000 |
| Alaabooyinka | $ 1,757,000,000 | $ 1,798,000,000 |
| Iibsiyada | $ 1,066,000,000 | $ 1,076,000,000 |
| Kharashka Lacag Bixinta Lagu Hayo | $ 1,905,000,000 | $ 1,794,000,000 |
| Hantida guud ee hantida | $ 6,620,000,000 | $ 6,480,000,000 |
| Hantida mudada dheer | $ 8,129,000,000 | $ 8,916,000,000 |
| Hantida, dhirta, iyo qalabka | $ 4,168,000,000 | $ 4,267,000,000 |
| Sumaysi | $ 1,917,000,000 | $ 1,960,000,000 |
| Hantida Wadarta | $ 20,834,000,000 | 21,623,000,000 |
| Dakhliga hadda jira | ||
| Xisaabaha la bixin | $ 9,300,000,000 | $ 4,483,000,000 |
| Deynta Gaaban | $ 21,000,000 | $ 5,373,000,000 |
| Wadarta Dakhliga Sare | $ 9,321,000,000 | $ 9,856,000,000 |
| Dakhliga muddada dheer | ||
| Deynta muddada dheer | $ 835,000,000 | $ 854,000,000 |
| Lacagaha kale | $ 1,004,000,000 | $ 902,000,000 |
| Kharashka Muddada Dheeraadka ah ee Dib loo dhigay | $ 358,000,000 | $ 498,000,000 |
| Wadarta Dakhliga | $ 11,518,000,000 | $ 12,110,000,000 |
| Xuquuqda saamileyda | ||
| Hantida guud | $ 870,000,000 | $ 867,000,000 |
| Dakhliga Lagu Heli Karo | $ 21,265,000,000 | $ 20,773,000,000 |
| Khasaarada Hantidhowrka | ($ 13,293,000,000) | ($ 13,160,000,000) |
| Dib udhigista hantida | $ 3,196,000,000 | $ 2,584,000,000 |
| Hantida kale ee saamileyda ah | ($ 2,722,000,000) | ($ 1,551,000,000) |
| Isugeynta Sumarka Hantidhawrka | $ 9,316,000,000 | $ 9,513,000,000 |