[fusion_builder_container type="flex" hundred_percent="no" hundred_percent_height="no" min_height="" hundred_percent_height_scroll="no" align_content="stretch" flex_align_items="flex-start" flex_justify_content="flex-start" flex_column_spacing="" hundred_percent_height_center_content="yes" equal_height_columns="no" container_tag="div" menu_anchor="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" status="published" publish_date="" class="" id="" link_color="" link_hover_color="" border_sizes="" border_sizes_top="" border_sizes_right="" border_sizes_bottom="" border_sizes_left="" border_color="" border_style="solid" spacing_medium="" margin_top_medium="" margin_bottom_medium="" spacing_small="" margin_top_small="" margin_bottom_small="" margin_top="" margin_bottom="" padding_dimensions_medium="" padding_top_medium="" padding_right_medium="" padding_bottom_medium="" padding_left_medium="" padding_dimensions_small="" padding_top_small="" padding_right_small="" padding_bottom_small="" padding_left_small="" padding_top="" padding_right="" padding_bottom="" padding_left="" box_shadow="no" box_shadow_vertical="" box_shadow_horizontal="" box_shadow_blur="0" box_shadow_spread="0" box_shadow_color="" box_shadow_style="" z_index="" overflow="" gradient_start_color="" gradient_end_color="" gradient_start_position="0" gradient_end_position="100" gradient_type="linear" radial_direction="center center" linear_angle="180" background_color="" background_image="" background_position="center center" background_repeat="no-repeat" fade="no" background_parallax="none" enable_mobile="no" parallax_speed="0.3" background_blend_mode="none" video_mp4="" video_webm="" video_ogv="" video_url="" video_aspect_ratio="16:9" video_loop="yes" video_mute="yes" video_preview_image="" absolute="off" absolute_devices="small,medium,large" sticky="off" sticky_devices="small-visibility,medium-visibility,large-visibility" sticky_background_color="" sticky_height="" sticky_offset="" sticky_transition_offset="0" scroll_offset="0" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset="" filter_hue="0" filter_saturation="100" filter_brightness="100" filter_contrast="100" filter_invert="0" filter_sepia="0" filter_opacity="100" filter_blur="0" filter_hue_hover="0" filter_saturation_hover="100" filter_brightness_hover="100" filter_contrast_hover="100" filter_invert_hover="0" filter_sepia_hover="0" filter_opacity_hover="100" filter_blur_hover="0"][fusion_builder_row][fusion_builder_column type="1_1" layout="1_1" align_self="auto" content_layout="column" align_content="flex-start" content_wrap="wrap" spacing="" center_content="no" link="" target="_self" min_height="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" sticky_display="normal,sticky" class="" id="" type_medium="" type_small="" order_medium="0" order_small="0" dimension_spacing_medium="" dimension_spacing_small="" dimension_spacing="" dimension_margin_medium="" dimension_margin_small="" margin_top="" margin_bottom="" padding_medium="" padding_small="" padding_top="" padding_right="" padding_bottom="" padding_left="" hover_type="none" border_sizes="" border_color="" border_style="solid" border_radius="" box_shadow="no" dimension_box_shadow="" box_shadow_blur="0" box_shadow_spread="0" box_shadow_color="" box_shadow_style="" background_type="single" gradient_start_color="" gradient_end_color="" gradient_start_position="0" gradient_end_position="100" gradient_type="linear" radial_direction="center center" linear_angle="180" background_color="" background_image="" background_image_id="" background_position="left top" background_repeat="no-repeat" background_blend_mode="none" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset="" filter_type="regular" filter_hue="0" filter_saturation="100" filter_brightness="100" filter_contrast="100" filter_invert="0" filter_sepia="0" filter_opacity="100" filter_blur="0" filter_hue_hover="0" filter_saturation_hover="100" filter_brightness_hover="100" filter_contrast_hover="100" filter_invert_hover="0" filter_sepia_hover="0" filter_opacity_hover="100" filter_blur_hover="0" last="true" border_position="all" type="1_1" first="true"][fusion_text columns="" column_min_width="" column_spacing="" rule_style="default" rule_size="" rule_color="" content_alignment_medium="" content_alignment_small="" content_alignment="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" sticky_display="normal,sticky" class="" id="" font_size="" fusion_font_family_text_font="" fusion_font_variant_text_font="" line_height="" letter_spacing="" text_color="" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset=""] совокупность источников формирования средств (имущества, активов ) организации. Пассив баланса состоит трех разделов: Собственный капитал Заемные средства капитал и резервы (собственные средства владельцев компании); долгосрочные обязательства (займы, кредиты и прочая задолженность со сроком погашения более 1 года); краткосрочные обязательства (текущая задолженность перед работниками, поставщиками и др. долги, подлежащие выплате в течение 1 года). [/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container]

[fusion_builder_container type="flex" hundred_percent="no" hundred_percent_height="no" min_height="" hundred_percent_height_scroll="no" align_content="stretch" flex_align_items="flex-start" flex_justify_content="flex-start" flex_column_spacing="" hundred_percent_height_center_content="yes" equal_height_columns="no" container_tag="div" menu_anchor="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" status="published" publish_date="" class="" id="" link_color="" link_hover_color="" border_sizes="" border_sizes_top="" border_sizes_right="" border_sizes_bottom="" border_sizes_left="" border_color="" border_style="solid" spacing_medium="" margin_top_medium="" margin_bottom_medium="" spacing_small="" margin_top_small="" margin_bottom_small="" margin_top="" margin_bottom="" padding_dimensions_medium="" padding_top_medium="" padding_right_medium="" padding_bottom_medium="" padding_left_medium="" padding_dimensions_small="" padding_top_small="" padding_right_small="" padding_bottom_small="" padding_left_small="" padding_top="" padding_right="" padding_bottom="" padding_left="" box_shadow="no" box_shadow_vertical="" box_shadow_horizontal="" box_shadow_blur="0" box_shadow_spread="0" box_shadow_color="" box_shadow_style="" z_index="" overflow="" gradient_start_color="" gradient_end_color="" gradient_start_position="0" gradient_end_position="100" gradient_type="linear" radial_direction="center center" linear_angle="180" background_color="" background_image="" background_position="center center" background_repeat="no-repeat" fade="no" background_parallax="none" enable_mobile="no" parallax_speed="0.3" background_blend_mode="none" video_mp4="" video_webm="" video_ogv="" video_url="" video_aspect_ratio="16:9" video_loop="yes" video_mute="yes" video_preview_image="" absolute="off" absolute_devices="small,medium,large" sticky="off" sticky_devices="small-visibility,medium-visibility,large-visibility" sticky_background_color="" sticky_height="" sticky_offset="" sticky_transition_offset="0" scroll_offset="0" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset="" filter_hue="0" filter_saturation="100" filter_brightness="100" filter_contrast="100" filter_invert="0" filter_sepia="0" filter_opacity="100" filter_blur="0" filter_hue_hover="0" filter_saturation_hover="100" filter_brightness_hover="100" filter_contrast_hover="100" filter_invert_hover="0" filter_sepia_hover="0" filter_opacity_hover="100" filter_blur_hover="0"][fusion_builder_row][fusion_builder_column type="1_1" align_self="auto" content_layout="column" align_content="flex-start" content_wrap="wrap" spacing="" center_content="no" link="" target="_self" min_height="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" sticky_display="normal,sticky" class="" id="" type_medium="" type_small="" type="1_1" order_medium="0" order_small="0" dimension_spacing_medium="" dimension_spacing_small="" dimension_spacing="" dimension_margin_medium="" dimension_margin_small="" margin_top="" margin_bottom="" padding_medium="" padding_small="" padding_top="" padding_right="" padding_bottom="" padding_left="" hover_type="none" border_sizes="" border_color="" border_style="solid" border_radius="" box_shadow="no" dimension_box_shadow="" box_shadow_blur="0" box_shadow_spread="0" box_shadow_color="" box_shadow_style="" background_type="single" gradient_start_color="" gradient_end_color="" gradient_start_position="0" gradient_end_position="100" gradient_type="linear" radial_direction="center center" linear_angle="180" background_color="" background_image="" background_image_id="" background_position="left top" background_repeat="no-repeat" background_blend_mode="none" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset="" filter_type="regular" filter_hue="0" filter_saturation="100" filter_brightness="100" filter_contrast="100" filter_invert="0" filter_sepia="0" filter_opacity="100" filter_blur="0" filter_hue_hover="0" filter_saturation_hover="100" filter_brightness_hover="100" filter_contrast_hover="100" filter_invert_hover="0" filter_sepia_hover="0" filter_opacity_hover="100" filter_blur_hover="0" last="no" border_position="all"][fusion_text columns="" column_min_width="" column_spacing="" rule_style="default" rule_size="" rule_color="" content_alignment_medium="" content_alignment_small="" content_alignment="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" sticky_display="normal,sticky" class="" id="" font_size="" fusion_font_family_text_font="" fusion_font_variant_text_font="" line_height="" letter_spacing="" text_color="" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset=""] имущество предприятия (материальное и нематериальное), которым оно распоряжается в ходе своей деятельности и которое отражено в его балансе. Активы делятся на оборотные и внеоборотные. Оборотные активы — это те активы, срок полезного использования которых не более одного года. Внеоборотные активы — находятся на балансе и используются больше года. [/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container]