Ama-coefficients of liquidity ne-solvency

Ngaphambi kokuba uqale ukucatshangelwa kwegama elithi "liquidity ratios", kuyadingeka ukuthi uqonde ukuthi kusho ukuthini umkhiqizo wezimali. Umqondo wokukhishwa kwemali ubhekisela kwisigama somnotho. Kusho ikhono lamafa okuguqula masinyane abe yimali. Ngamanye amazwi - uketshezi - ukuguquguquka ngemali. Ukusetshenziswa kwamanzi kanye nokulingana kwe-solvency kubaluleke kakhulu ekunqumeni ukuzinza kwezimali kwanoma iyiphi inhlangano, kuhlanganise nebhange lebhizinisi.

Kufanele kuqaphele ukuthi igama elithi "liquidity" kanye negama elithi "liquidity ratio", naphezu kokubambisana, kunencazelo ehlukile. Ubugebengu bubhekisela emandleni okuguqula imali noma okulinganayo ukubuyisela izikweletu zezimali. Ukubaluleka okukhethekile kubanjwe ijubane lolo shintsho.

Njengoba uketshezi lubeka ukuzinza kwebhizinisi lonke, lesi sibonakaliso sinesithakazelo kubatshalizimali, abanikazi bebhizinisi, abaphathi, njll.

Igama elithi "liquidity low" lingakhulumi nje kuphela ngesikhathi sokuguqulwa kwefa, kodwa futhi mayelana nezinga lokulahlekelwa okuhambisana nokuguqulwa okunjalo. Isibonelo, into ethize yezimpahla ezihleliwe ezinenani elilinganiselwe lezigidi ezingu-1 phakathi nenyanga lingashintshwa kuphela ibe ngu-700,000 ngemigomo yemali yangempela.

Izilinganiso zamanzi ziyizinkomba ezisetshenziselwa ukuhlola ikhono lenhlangano ukukhokha izikweletu ezikhona ngokusiza kwamafa atholakale enkampanini.

Ngokusekelwe ekutheni izimpahla zibhekwa ngezinga elihlukile lokuthengwa kwemali, khona-ke izikweletu zibhekene nemigomo ehlukene yokusebenza komsebenzi wenkampani. Ngakho-ke, ukulingana kwezimali zokuthengiswa kwemali kwenza kube lula ukulinganisa isilinganiso sokulingana okulingana kwezikweletu ekufezeni izikweletu namafa ngamagama ezinombolo.

Cabanga ngezilinganiso zokuthengiswa ezisetshenziselwa amabhizinisi.

I-coefficient ye-liquidity yamanje , ngamanye amazwi, isilinganiso sokuhlanganisa. Kuyinto isilinganiso sezezimali esichazwe isilinganiso samafa wamanje kuya ezikweletu zamanje (izikweletu zesikhashana). Kubonisa ikhono lenhlangano ukubhekana nezibopho zalo zezikweletu ngesikhathi sokujikeleza komkhiqizo. Isilinganiso se-liquidity esheshayo yisilinganiso sezezimali esilingana nesilinganiso samagugu amanje ashiyagalolunye kumalimboleko amanje. Kubonisa ikhono lenhlangano ukubhekana nezibopho zalo zezikweletu ngesikhathi sokujikeleza kokukhiqiza lapho kuphakama ubunzima ngokuthengiswa kwezimpahla noma izimpahla eziphelile.

I- liquidity ratio ngokuphelele isilinganiso sezezimali esilingana nesilinganiso sezimali zesikhashana esifanayo sezimali kanye nokukhokhwa kwezikweletu zamanje.

Kumele uqaphele ukuthi lezi zilinganiso ezilandelayo ezibalulekile zokuthengiswa kwebhange kulindeleke kumabhange: ukuthengwa kwemali okusheshayo, ukuthengiswa kwemali ngaphansi kwezikweletu ezihleliwe kanye nokulinganisa okujwayelekile kwezimali ezibhekene nezikweletu.

Kumabhange amakhulu kunawo wonke, kunzima ukusekwa kwamanani ebhange okungavumelekile futhi okubalulekile, njengoba izinqubo ezibonisa ukuthi izimpahla zibonakala zihluke kancane emfanekisweni owemukelekile. Ngakho-ke, kumabhange anjalo, ama-coefficients angaphezu kwezinto ezibhekisela kuzo.

Ngokuvamile, ukulinganiswa kwemali kanye ne-solvency kwanoma yiluphi uhlobo lwebhizinisi kubonisa ukubaluleka kokuqokwa kwamandla ebhizinisi okumele akhokhe izikweleti zamanje ngezimpahla zamanje ezitholakalayo. Ukuzimisela kwama-coefficients okunjalo kuxhunywe ne-akhawunti yezindlela kanye nokusebenza kwama-accounting.