Asset, Mahomwe, uye Mugovera Equity
Ngatitorei nguva kuti tiongorore imwe neimwe pfupi.
- Assets . Kunyanya kutaura, pfuma chinhu chipi zvacho chinokosha. Kune kambani, zvinhu zviri mubhadharo zvichava nezvinhu zvakadai sevhu, zvivako, madheski, mwenje, makombiyuta, zviratidzo, uye zvibvumirano. Mamwe mabhizinesi anoda zvimwe zvinhu zvakawanda kushandisa kune vamwe, izvo zvinoita kuti udzoke kune huwandu hunoshandiswa kuverenga .
- Zvikwereti. Kunyanya kutaura, zvikwereti zvikwereti uye zvikwereti zvinokweretwa nekambani; izvo zvinopesana nezvinhu. Zvikwereti zvinosanganisira mwedzi wekubhadhara mari yekutengesa paimba, mabhizimisi kuitira kuti magetsi avhare uye mvura inomhanya, makambani ekwereti yemari chikwereti, zvisungo zvakabudiswa kune vatengesi, nezvimwe zviwanikwa.
- Shareholder Equity. Izvo zvakaenzana nehuwandu hwemari inoshandiswa, kukosha kwekugovana kune izvo zvinosara paunobvisa zvose zvemari kubva pane zvinhu zvose. Inodanwawo se " kukosha kwebhuku ." Kune mamwe mabhizinesi, kukosha kwebhuku kunonyatsodzidzisa nezvehupfumi hwemamiriro ehurumende. Kune vamwe, kukosha kwebhuku pachiyero chemashizha zvose hazvina maturo. Kudzidza kusiyanisa pakati pezviviri kunosanganisira kunzwisisa kuti kubatsirwa uye mabhizimisi zvakasiyana sei pakati pekambani, maindasitiri, nemamwe mapato .
Bhidha rimwe rega rega rinofanira kuenzana. Zvinonzwika zvakanyanyisa, uye ndezvekuti, asi zvakakosha kuti uise mukati mheyo pfungwa iyi kubva pakutanga kwekudzidzisa kwako. Kukosha kwezvinhu zvose kunofanirwa kuenzana nehuwandu hunobatanidzwa hwematambudziko ose uye kugoverana kwevashandi. Semuenzaniso, kana chimiro chemonamade chaiva ne $ 25 muzvinhu uye $ 15 muzvikwereti, chikamu chekugoverana chaizova $ 10.
Zvinhu zvacho zvinodarika $ 25, chikwereti + chikamu chekugovana chikamu = $ 25 [$ 15 + $ 10]. Nzira iri nyore yekuyeuka iyi mhando iri nyore (A)) (L) zvikwereti (Mhosva) + E (vashandi vemari).
Bhuku Rekuenzanisa Rinotaridzirei?
Pasi pane muenzaniso wekuti chidimbu chebhaari chinoratidzika sei. Ndakatora kubva kumushumo wekare weCoca-Cola uye, nokuda kwechadenga, ndakatora mitsetse yaiva ne $ 0 kukosha. Usafunganya, zvakadaro; isu tichiri kukurukura mutsara wega wega ungangosangana nawo paunenge uchiverenga bhazha, kana iri rebhizimisi duku kana boka guru rehurumende rinoshandiswa pachena, mune zvidzidzo zvekare.
Kana iwe uchida kuwana bhazha rezvokuita rako, nzvimbo iri nyore yekuwana kopi yakakwana yekugadzirisa yakaendeswa kune Securities and Exchange Commission (munyaya yefambisi yakatengeserana pachena) ndeyokutora maoko ako pane 10- K filing . Mazuva ano, anowanikwa pasina mukana wekutenga uye nechinguva chiduku chebhatani, anogona kunyorerwa munyaya yemasekondi. Makambaniwo anowanzobudisazve mabhizimusi avo mumugumo wavo wegore negore kune vashandi, asi izvi zvinowanzowanzoita zvinyorwa zvinyorwa uye hazvirevi mazita ekunyorwa kwemashoko atinenge tazozoita pakukurukurirana zvinhu zvose kubva kuhuwandu hwematongerwo enyika kusvika kune mvumo yekusabhadharwa kwemabhuku anowanikwa .
Sample Coca-Cola Balance Sheet
| Coca-Cola Company Consolidated Balance Sheet - January 31, 2001 | ||
| Nhasi Mafa | Dec. 31, 2001 | Dec. 31, 1999 |
| Cash & Equivalents | $ 1,819,000,000 | $ 1,611,000,000 |
| Short Term Investments | $ 73,000,000 | $ 201,000,000 |
| Revenivables | $ 1,757,000,000 | $ 1,798,000,000 |
| Inventories | $ 1,066,000,000 | $ 1,076,000,000 |
| Mari Inotangira Kubhadharwa | $ 1,905,000,000 | $ 1,794,000,000 |
| Nhamba Yese Inoshandisa Pfuma | $ 6 620,000,000 | $ 6,480,000,000 |
| Nguva Yenguva Yakawanda | $ 8,129,000,000 | $ 8,916,000,000 |
| Imba, Vara, & Nhumbi | $ 4 168,000,000 | $ 4 267,000,000 |
| Goodwill | $ 1,917,000,000 | $ 1,960,000,000 |
| Zvose Zviwanikwa | $ 20,834,000,000 | 21,623,000,000 |
| Current Liabilities | ||
| Nhoroondo dzinobhadharwa | $ 9,300,000,000 | $ 4,483,000,000 |
| Mhedziso Yenguva Pfupi | $ 21,000,000 | $ 5 373,000,000 |
| Total Current Liabilities | $ 9,321,000,000 | $ 9,856,000,000 |
| Mazuva Akareba Masimba | ||
| Chikwereti Chenguva refu | $ 835,000,000 | $ 854,000,000 |
| Mamwe Masimba | $ 1,004,000,000 | $ 902,000,000 |
| Dharedhi Yenguva Yakareba Mhosva Mhosva | $ 358,000,000 | $ 498,000,000 |
| Total Masimba | $ 11,518,000,000 | $ 12,110,000,000 |
| Shareholders 'Equity | ||
| Common Stock | $ 870,000,000 | $ 867,000,000 |
| Akachengetwa Mipiro | $ 21,265,000,000 | $ 20,773,000,000 |
| Treasury Stock | ($ 13,293,000,000) | ($ 13,160,000,000) |
| Capital Surplus | $ 3,196,000,000 | $ 2,584,000,000 |
| Other Stockholder Equity | ($ 2,722,000,000) | ($ 1,551,000,000) |
| Total Stockholder Equity | $ 9,316,000,000 | $ 9,513,000,000 |