Audit and economical analysis

Shortened form of accounting balance

 

 

Active

Passive

code

code

I. Long-term assets

I. Sources of Own Funds

Basic tools

The Constitution of the Capital (8300)

410

initial (recovery) cost

010

(0100, 0300)

Avoid

value (0200)

011

Added capital (8400)

420

Remaining

(balance) value (010-011)

012

Capital reserve (8500)

430

Intangible assets' residual value

022

Purchase Special Action (8600)

440

Long term

total investment (row

030

Undistributed earnings (not blocked

450

040 + 050 + 060 + 070 + 080)

loss) (8700)

Equipment to be assembled

(0700

090

Targeted earnings (8800)

460

Capital investments

(0800)

100

For future payments and charges

470

reserves (8900)

Long

term

debetor

debts

110

(0910,0920,0930,0940)

Long term

delayed

expenses

120

(0950,0960,0990)

 

Compliance with Balance Sheet and Other Financial Statements *

					Accounting balance sheet shape bar		Financials results about report line		Cash flow about report line		Private capital about report line
№
1	Funds					320		-		070,080		-
2	The constitution of capital					410		-		-		010,080
3	Added capital					420		050,060		-		010,080
4	Capital reserve					430		050,060		-		010,080
5	Purchase	received	privat		440		-		-		010,080
	action
6	Undefined			profit		450		**		-		010,080
	(rupture damage)
7	Targeted earnings					460		-		-		010,080
8	Future expense
	will	pay	for
	reserves					470		-		-		010,080

 

 Balance Sheet and Reading Lines

 Reading Balance Sheet

Structure and structure of assets				Structure and structure of the passive structure
Long term assets	Current assets		Assets and		Own funds	liabilities
			Relationship of active		source
			Financial status

Financial reporting forms reflecting accounting balance, financial results and other aspects of the same aspect

Assets

Capital

Obligations

Income

Expenses

Structure and structure of profits and losses

Structure and structure of cash flow

Creation of private equity structure

 

 

Calculation of the balance sheets and their relative expression on their content

Balance substances relative expression

Order of detection

Accounting balance line settlement account

Long

term

assets

UMA / BJ * 100

Line130/Line400*100

All

assets

content

capacity

Aggregate assets of hedge funds its content

I / BJ * 100

Line390/Line400*100

Current

assets

INVENTORY

INVENTORY / I * (I / * BJ 100)

Line140 / Line390 * (

capacity

Line390/Line400*100)

Current

assets

content

DM / I * (I / * BJ 100)

Line210/Line390*(

receivable

liabilities

Current

assets

content

money

AM / I * (I / * BJ 100)

Line320 / Line390 * (

capital expenditure

Line390/Line400*100)

Its

funds

source

O'MM / JM * 100

Line480 / Line780 * 100

total

sources

content

capacity

Obligations

total

M / MO * 100

Line770 / Line780* 100

source content

ObligationscontentLong term liabilitiescapacity

UMK/M*(M/JM*100)

Line490/Line780*

(Line770 / Line780 * 100)

Obligations

content

current

MO / M * (M / MO * 100)

Line600/Line780*

share of liabilities

(Line770 / Line780 * 100)