Variant 1 The concept and essence of finance

3. Essence of the financial resources of an enterprise.
The financial resources of enterprises are the totality of funds accumulated by enterprises to form the assets they need in order to carry out all types of activities, both from their own income, savings and capital, and from outside receipts.

The finances of enterprises are the relations that arise in the process of forming funds of the enterprise's funds, their distribution and use.

The fundings of an enterprise include internal, raised and external fundings.

The main sources of the formation of financial resources of economic entities:

-financial resources formed at the expense of own and equivalent funds (profit from core activities, profit from the sale of retired property, profit from non-sales transactions, depreciation deductions, receipts from founders in the formation of the authorized capital, additional shares and other contributions, stable liabilities, etc. etc.);

- financial resources generated from borrowed funds (funds from the issue and sale of bonds, bank loans and loans to legal entities and individuals, factoring, financial leasing, etc.);

- financial resources received by way of redistribution (insurance claims, funds received from concerns, associations, budget funds, etc.).

The main directions of use of financial resources of enterprises:

- financing the costs of production and sale of products, works, services;

- financing the investment activities of the enterprise (real and financial investments);

-payments to the budget and extra-budgetary funds;

- repayment of loans and borrowings;

- financing of charitable activities, etc.

Variant 2

 

1.