Accounting kanye ekubalweni kahle kwezomnotho imali ezinhlanganweni commercial

imisebenzi lwezezimali kwanoma iyiphi ibhizinisi zanamuhla cishe akunakwenzeka ngaphandle ukubandakanywa credit imithombo. Ukusebenzisa kwabo kwenza kube nokwenzeka kakhulu ukunweba Ububanzi bemisebenzi ibhizinisi kanye ukwandisa inani lemakethe yayo. Njengoba ukuqaliswa izinyathelo ezinjalo, yebo, kuyahlukahluka futhi ukubala kahle kwezomnotho ibhizinisi.

Phakathi emangala kunezinkinga zemali global kuyiqiniso ikakhulukazi kunenkinga zokuhlala esifike nezibopho, futhi ngenxa yalokho, kuba ukubala ezifanele izindleko-ukusebenza wezinyathelo ukuthuthukisa ukukhiqizwa. Kuba nzima nakakhulu kulezi zimo kufanele ezizimele zezikhungo, njengoba bengakwazi ukubala ku esitebeleni futhi esiqinile inani uxhaso kuhulumeni. Akhawunti ngezindlela ezahlukene ukufinyelela izivumelwano ne abanikezeli bempahla, imisebenzi kanye nezinsizakalo ku yokukhokha engamancozuncozu futhi ngokucophelela ukuqhuba ekubalweni project kahle. Nokho, noma yini ukuhlehliswa, kuza isikhathi lapho kudingeka ukukhokhela izibopho zayo, hhayi kuphela abahlinzeki kodwa futhi isabelomali isimo izintela nezimali.

Yonke indawo namuhla mkhuba kwezomnotho okwandile ezifana credit intela, okufanele kubandakanye isici esibalulekile kulesi sibalo nekusebenta kwezomnotho wamabhizinisi noma izikhungo. Isikweletu sentela kuhilela ukuhlehliswa we ukukhokhwa kwezintela, okuyinto zenzeka ngesikhathi udumo intela.

Nokho, umkhuba kunezinkinga eziningi uma isidingo kuwo:

1) ngabe izinhlangano zamabhizinisi ukusizakala udumo intela;

2) uyini ngendlela eyamukelwe, indlela thina ukubala izindleko-ukusebenza kanye nokwelashwa ezimali;

3) iziphi izimo namadlelo ngokunginika izinhlangano.

Ngaphezu kwalokho, omunye imisebenzi yokuphathwa kwezimali ukuphatha ukusetshenziswa kahle imali, ukuhlaziywa owenziwa ezitatimendeni zezimali.

Ukuhlaziya isakhiwo leveraged ezimbonini zokwakha kwezohwebo kwenza ukuba esiphethweni sokuthi indlela ngokuvumela ukuqaliswa, has nomthelela obonakalayo isakhiwo se-balance sheet. Ngakho-ke, umgomo wokuhlaziya ukuphumelela ukusetshenziswa imali kanye ekubalweni izindleko-ukusebenza kuzoncika inhlangano yokutholwa ezimali indlela.

I engavamile of the balance sheet, usebenzisa indlela lokulandisa inkokhelo yemali engenayo, kuyinto kwalokho wenza ngo-January 1 unyaka nonyaka, futhi uncollected ngosuku imali kusuka ikhasimende, balance sheet ngeke kusabonakala Receivables ikhasimende. Ngezinye ekhasini elilodwa. "Okumele zikhokhelwe" ibonisa izikweletu Imininingwane ukuba abahlinzeki ababasebenzisayo wempahla wathola futhi umsebenzi owawenziwa. Ngenxa yalokho, it ayibonakali Receivables amakhasimende, futhi izindleko esenzelwe sekubika umsebenzi kulotshwe encwadini p. "Izimpahla ezithunyelwa". Ngenxa yalokho, ukubala isakhiwo dolobha, izinkomba, izibalo azibonisi isithombe kweqiniso izimali zakho enhlanganweni futhi ukubala kahle kwezomnotho, esasetshenziswa esikhangisweni se ekuhleleni imisebenti.

Lapho ehlaziya isakhiwo imithombo kuyadingeka hhayi nje "ngokuzenzakalelayo" ulandele izindlela sibalo ebekwe izincwadi phezu ukuhlaziya ezomnotho nezinhlangano ibhizinisi, futhi isekelwe imininingwane kwenhlangano.

Ngakho, ukubala izindleko-ukusebenza kanye nezitatimende zemali zesigungu inhlangano kwezomnotho ihlinzeka ndathane yokwaziswa. Ngesisekelo ilungile futhi ngcono (uma usebenzisa ngakwesokudla), izinkomba yakhe eziningi kwamabhizinisi. Njengoba ngishilo ngenhla, ezimali kanye namarekhodi ezimali izimfuno eliphezulu. Ngakho-ke, accounting ayivele kuthinte umnotho ibhizinisi, futhi kuba "kwalapho kuhlangana khona imizwa." Iphutha kancane emsebenzini, futhi amaphutha ekuhlela nekuhlelenjiswa kwalokucuketfwe accounting hhayi kuphela kuholele ecaleni lobugebengu kanye nezokuphatha abaphathi, kodwa futhi izimo sína futhi ngezinye izikhathi ungalungiseki emsebenzini emnothweni iyonke.