塔吊常见的的事故隐患及原因.ppt

m62 visualcommunications * What is a Balance Sheet Statement of the total assets and liabilities of an organisation at a particular date, usually the last day of the accounting period Two formats, mathematically identical Just two ways of displaying the same information Vertical format is, as the name suggests, vertical, with each entry below the one above it Horizontal puts assets on one side and capital and liabilities on the other To get from horizontal format to vertical, move liabilities to the other side of the equation and rearrange the information on the page Vertical Format: Fixed assets Examples Property Factories Machinery Computers Vehicles plus Current assets Examples Stock Cash in the bank Trade debtors (firms that have to pay us) minus Current liabilities Trade creditors (firms we have to pay) minus Long term liabilities Loans Equals Capital Share capital Reserves Horizontal Format: Fixed Assets plus Current assets Equals Capital Plus Long Term liabilities Plus Current liabilities * Financial Control Budget orientation and clear planning basis The leasing rates remain unchanged during the contract duration, this guarantees a clear cost calculation basis. We coordinate the course of the leasing rates together with budget needs Preserves your working capital The financial resources can be used for other business needs Conserves your existing credit lines Leasing financing does not reduce existing credit limits Pay as you earn You can pre-define the monthly leasing rates with your expected revenues Ratios A lease can be 'off balance sheet', meaning that the assets leased don't appear as 'owned' by the lessee. This gives the lessee the appearance of achieving the same amount (activity, profit), by utilising fewer resources - and thus makes the lessee company more attractive to investors * Financial Control Budget orientation and clear planning basis The leasing rates remain unchanged during the contract duration, this guarantees a clear cost calculation b