Aktiv – ma’lum bir sanaga pul ko‘rsatkichida korxonaning mablag‘lari, ularning tarkibi va joylashishini aks ettiruvchi buxgalteriya balansining qismi. Buxgalteriya balansi aktivdan tashqari passivga ham ega. Aktiv va passiv bo‘lim va moddalardan iborat. Balansning aktiv tomonining jami passiv tomonining jamiga teng bo‘lishi kerak. Aktiv faol degan ma’noni ham anglatadi
|
Aktiv- yavlyaetsya na opredelennuyu datu sredstva predpriyatii v denejnom vыrajenie. Balans takje vklyuchaet aktiv, otlichnыy ot aktiva. On sostoit iz aktivnыx i passivnыx seksiy i veщestv. Sovokupnost passivnoy storonы aktiva doljna bыt ravna yego obщey otvetstvennosti. Eto takje oznachaet aktivnыy.
|
An asset- is a part of the balance sheet that reflects the entity's cash flows, the composition and location of the cash flows for a specific date. The balance sheet also includes an asset other than an asset. It consists of active and passive sections and substances. The aggregate of the passive side of the asset should be equal to its total liability. It also means active.
|