Aktivi I Pasivi

In: Business and Management

Submitted By badload
Words 581
Pages 3
Активи и пасиви – що е то?
Активи, това са ресурсите (стопански средства), собственост на едно предприятие, придобити чрез стопанска дейност, които следва да бъдат използвани за икономически цели. Понятието се използва с оглед на това, че средствата са в постоянно движение, т.е. те са в активно състояние, в резултат на което за предприятието се създава стойност. Икономическата изгода от актива може да бъде реализирана по различни начини – например, той може да бъде използван самостоятелно или в комбинация с други такиваза производство на стоки и услуги, които от своя страна представляват бъдещи дивиденти за предприятието; активът може също да бъде заменен с други активи или използван за погасяване на задължения; той може да бъде инвестиран в други предприятия или просто да бъде разпределен между собствениците на даденото предприятие. Според времето, необходимо, за да се възстановят в изходната си номинална форма инвестираните ресурси, активите се групират на дълготрайни и краткотрайни. Дълготрайните продължително участват в дейността на предприятието и икономическата изгода за тях се изразходва за срок по-дълъг от една година. От своя страна те се делят на дълготрайни материални активи (ДМА), дълготрайни нематериални активи (ДНМА) и финансови дългосрочни активи (ФДА). ДМА имат материално-веществена форма. Те се използват за производство и продажба на активи и услуги, отдаване под наем, административни и други цели. ДМА са, например, земи, дълготрайни биологични активи (гори, насаждения и пр.), сгради, машини, съоръжения, оборудване, офис обзавеждане и др. ДНМА се различават от ДМА по това, че са продукти на интелектуалния човешки труд. Те са непаричен актив, който няма материално-веществена форма, въпреки че той или носителят му може да съдържат физическа субстанция. Такива са софтуерните продукти, права върху индустриална собственост (концесии), права върху…...

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