قائمة المركز المالي

قائمة المركز المالي

تعليم المحاسبة و نماذج

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قائمة المركز المالي

كلي	جزئي	البيان
**		الاصول الثابتة
	*	اثاث
	*	معدات مكتبية
	*	سيارات
(**)		(مجمع الاهلاك)
***		صافي الاصول الثابتة
***		الاصول المتداولة
	*	البنك
	*	النقدية
	*	مخزن
	اجمالي	عملاء
	(يطرح من العملاء)	مخصص ديون مشكوك في تحصيلها
	*	صافي العملاء
	*	مصروف مقدم
	*	ايرادات مستحقة
	*	ض ا ت ص
**		الخصوم طويلة الاجل
	*	قروض
**		الخصوم المتداولة
	*	موردين
	*	قروض قصيرة الاجل
	*	ض ق م
	*	دائنون متنوعون
	*	مصروفات مستحقة
	*	ايرادات مقدمة
	*	مخصصات
****		راس المال العامل
		الاصول المتداولة - الخصوم المتداولة
****		راس المال المستثمر
		صافي الاصول الثابتة +راس المال العامل

****		حقوق الملكية
	*	راس المال
	*	احتياطي قانوني
	*	ارباح و خسائرمرحلة

للتاكد من صحة الميزانية

يجب تساوي راس المال المستثمر =اجمالي حقوق الملكية

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