FEATURES OF INTERPRETATION OF THE RESULTS OF THE ANALYSIS OF THE ARTICLES OF THE BALANCESHEET OF A MOTOR TRANSPORT COMPANY
The effectiveness of financial analysis largely depends on the organization and perfection of its informative base. The balance sheet is one of the ways to summarize, on the one hand, the composition and placement of economic assets (assets), and on the other hand, the sources of their formation (liabilities) in value terms, as well as determining the most important indicators that reflect the result of the economic activity of the enterprise, its financial position and settlement relationships with partners.Today, there is a close relationship between the assets and liabilities of the balance sheet. Each item of the asset balance has its own sources of funding. As a rule, sources of financing for long-term assets are equity and long-term borrowings. An analysis of performance results is necessary to understand how efficiently an enterprise uses its assets, to what extent the sources of their formation are balanced. In this context, the article analyzes the composition and structure of the assets and liabilities of the balance sheet, considers the sources of financial resources, analyzes the structure of current assets and the efficiency of their use.