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أنواع الأصول وأسس عرضها في الميزانية

30 ديسمبر 2022

أنواع الأصول وأسس عرضها في الميزانية:

تقسم الأصول بشكل عام الى فئتين:-

١) أصول متداولة وتشمل(النقدية-المدينين-أوراق القبض-الأوراق المالية قصيرة

الأجل-المخزون-المصروفات المقدمة-الإيرادات المستحقة)

ويطلق على هذا النوع من الأصول#رأس المال العامل#

٢) أصول ثابته وتقسم هذهـ الفئة الى مجموعتين:-أ)مجموعة الأصول الملموسة وتشمل:(إستثمارات طويلة الأجل-الممتلكات والمباني-المعدات-الأراضي-ومجموعة الموارد الطبيعية كالغابات والمناجم وآبار البترول)

#ويلاحظ بأن هذا النوع من الأصول فيما عدا الإستثمارات طويلة الأجل يتم إستهلاكه على مدار عمرهـ الإنتاجي#

ب)مجموعة الأصول غير الملموسة وتشمل:
(الشهرة-حق الإختراع-العلامة التجارية-حق التأليف أو النشر)
#ويتم إطفاء هذا النوع من الأصول على مدار عمرهـ الإنتاجي#

-------------------------------

تنعكس عادة طبيعة المشروع على طريقة عرض الأصول في الميزانية
والمعيار العام الذي يتم الإسترشاد به في هذا المجال هو مدى مساهمة الأصل في توليد أو تحقيق الإيراد ففي:-

#المشروع الصناعي تعتبر الأصول الثابتة بمثابة الأصول المدرهـ للإيراد لذا تعطى لها أولوية العرض

معلومات محاسبية مقالات عامة

أخر المواضيع من قسم : معلومات محاسبية

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\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629', 'type': 'Label', 'sectionId': 'Postcs7', 'id': 'Label8'}, {'title': '\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629', 'type': 'Label', 'sectionId': 'Postcs7', 'id': 'Label6'}, {'title': '', 'type': 'HTML', 'sectionId': 'sidepar', 'id': 'HTML3'}, {'title': '\u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0634\u0627\u0647\u062f\u0629', 'type': 'PopularPosts', 'sectionId': 'sidepar', 'id': 'PopularPosts1', 'posts': [{'title': '\u062a\u062d\u0645\u064a\u0644 \u0643\u0634\u0641 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u064a\u0648\u0645\u064a\u0629 \u0627\u0643\u0633\u0644 excle', 'id': 6739313253622213779}, {'title': '\u062a\u062d\u0645\u064a\u0644 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0634\u0627\u0645\u0644 ', 'id': 7844210428079911261}, {'title': '\u0627\u0633\u0626\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u062c\u0627\u0628\u0627\u062a\u0647\u0627', 'id': 1642603763566452329}]}, {'title': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0645\u064a\u0632\u0629', 'type': 'FeaturedPost', 'sectionId': 'sidepar', 'id': 'FeaturedPost1', 'postId': '8820212174560537937'}]}]); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'pages', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': '/', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'pages', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'top-social-L', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/3593061544-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));