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Aktivi I Pasivi

In: Business and Management

Submitted By badload
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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 интелектуална собственост (авторски права, патенти и пр.), права на ползване и строеж и др. ФДА са активи с финансова форма на въплъщение. Те не участват в текущата дейност на предприятието. Това са средства, които предприятието е предоставило за ползване под формата на финансови инструменти на други предприятия и очаква възвръщаемост от тях.
Дотук успяхме да разберем що е това актив. За дейността на предприятието, обаче, са нужни капиталови средства. Капиталовите средства биват собствен капитал и привлечен капитал, наричан още пасиви.Пасиви са средствата, които предприятието привлича от други предприятия и лица за осъществяване на своята дейност. Т.е. това са задължения на предприятието, които произтичат от минали събития, а тяхното уреждане води до изтичане на активи. Въпросното уреждане на задълженията може да стане чрез плащане в брой, предоставяне на услуги, прехвърляне на други активи, замяна с ново задължение, прехвърляне на задължението в собствен капитал или опростяване на задължението. Пасивите също са дългосрочни и краткосрочни. Дългосрочните са такива пасиви, за чието погасяване е нужен срок, по-дълъг от една година. Такива са дългосрочните банкови, облигационни и търговски заеми, задължения към други производства, отсрочени данъци, задължения по получени дългосрочни аванси, задължения по финансов лизинг и пр. Краткосрочните пасиви се дължат в рамките на отчетния период – не по-дълго от една година, и основно възникват като резултат от обичайната дейност на предприятието. Те се делят на краткосрочни задължения, приходи за бъдещи периоди и финансирания с краткосрочен характер. Краткосрочните задължения са привлечени средства под формата на задължения към доставчици, към персонала, към бюджета, към осигурителни организации, клиенти, банки и др. Приходите за бъдещи периоди могат да бъдат например, получени приходи за наем, които се отнася за следващата календарна година, но са фактурирани в текущата; предварително събрани такси и други. Финансиранията пък сапасиви с целево предназначение – да финансират дейността на предприятието по придобиване на активии извършване на разходи.…...

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