Nezikweletu zamanje kanye nezici zabo

Ukuzibophelela okuphambili ungomunye izici ezibaluleke kakhulu ezitatimendeni zezimali. Bona zihlukaniswe izinhlobo ezimbili: wamanje (short-term) kanye non-zamanje (eside). Ukwahlukaniswa senzeka nsuku yesikhashana.

Esifushane izikweletu - kukhona izibopho okudinga ukuqedwa samanje nemithombo yawo. Lezi zihlanganisa:

- okumele zikhokhelwe ;

- izinzuzo okumele ikhokhwe;

- short-term amanothi;

- izimemezelo;

- nezikweletu enqwabelene;

- ukukhokha intela;

- idiphozi ibuye;

- lokukhokha okunemibandela;

- engenayo unearned kuqala;

- ingxenye yesikweletu esikhulu eside, okumele ikhokhwe esikhathini samanje;

- ekhokhwa kwesidzingo.

Ngakho, yesikhathi esifushane izikweletu kufanele kumele yentiwe kusuka izimali zamanje. Kuyinto umthombo engasetshenziswa lenhlangano kuyo imisebenzi yansuku zonke. Yilowo umehluko oyinhloko phakathi izimpahla zamanje kusukela eside. izinsiza esifushane kukhona esinye isibonakaliso - bephendukela zibe imali noma isetshenziswe ngokugcwele ngoba isikhathi omunye isabelomali. Ngokuvamile libhekisela ikhalenda lonyaka.

Esifushane nezikweletu ihlukaniswa ngezizathu eziningana.

1) Izibopho okuhlotshaniswa imisebenzi:

- okumele zikhokhelwe i yokufuna izinto zokusetshenziswa, izinto, izimpahla;

- kwentuthuko wathola;

- nezintela ;

- izintela;

- komholo wenyanga womuntu abasebenzi nabaphathi.

2) esifushane nezikweletu luxazululwe ezinyangeni ezingu-12 kusukela osukwini okushicilelwe ngalo balance sheet:

- izikweletu ku ezimpahleni ezingasuki phansi;

- eside nezikweletu ekhokhwa phakathi nezinyanga ezingu-12 kusukela osukwini okushicilelwe ngalo balance sheet.

3) Imali ukuthi kuzodingeka ukuba abuyisele izindleko ezako ezingu-12 kusukela osukwini okushicilelwe ngalo balance sheet:

- amabhonasi;

- isinxephezelo ngenxa ikhefu;

- Okunye.

izikweletu yamanje kukhona uhlobo okunemibandela. Kuphakama ngenxa yokuthi kukhona okuyizici ezinomthelela ukungaqiniseki mayelana inzuzo esizayo (ukulahlekelwa). Isibonelo izingozi inhlekelele. Ngo ukungaqiniseki abanjalo bangabaphostoli degrees eziningana okungenzeka: 1) ende; 2) ikhono; 3) amancane.

Cabangela izinhlobo eziningana izikweletu zesikhashana.

1) Izindaba Iyatholakala --akhawunti izimpahla ezithile noma amasevisi ukuthi uthengelwe emabhizinisini. Ukuvuthwa isibopho esinjalo ngokuvamile kubekiwe inkontileka.

2) esifushane amanothi empeleni efana akhawunti ekhokhwayo. Umehluko omkhulu wukuthi bajwayele ukukhokhela izimpahla kanye namasevisi angathengwa hhayi umsebenzi oyinhloko kule nkampani.

3) Ezinye izikweletu eside ukuthi kufanele kwentiwe ku sekubika. Le mali esibalwa phakathi ubhale izinkinga ezihilelekile yesikhathi esifushane neyezinto emholweni izikweletu non-zamanje.

4) Ukudluliselwa, okwenza inkampani ukufuneka yomuntu obolekisayo. Lezi izinkokhelo kuyabonakala njengoba izikweletu samanje balance sheet.

5) Izimali enqwabelene kuhlanganisa: abasebenzi amaholo, inzalo emalini ebolekwe.

6) izinkokhelo kanye imali kumele ibuyiselwe. izinkokhelo ezinjalo ziye abe uhlobo oludumile lokusebenzelana phakathi izikhonzi emakethe. Ngokwesibonelo, inkampani lucela kusengaphambili lapho ukwehluleka umlingani kuthengiselana kungaba umthombo kuhle ukulahlekelwa, izinhlawulo, njll

7) kuphakama engenayo esikhokhelwa ezimweni lapho imali engena inkampani ngaphambili, njengoba ukulethwa isevisi noma umkhiqizo oyokwenziwa. Ngokwesibonelo, ukuthengiswa amathikithi lendiza.

8) Intela - Ukugodla kwezimali esivuna kuhulumeni wasekhaya noma emaphakathi.

9) Isikweletu, esadaleka ngokuqondene yokungakhokhi ngamaholide abasebenzi. Lesi simo kwenzeka uma abasebenzi ungayisebenzisi izinsuku kwamaholidi phakathi konyaka.

10) Ukukhokhwa izinzuzo ukuze abanikazi lamasheya nezibopho angaphansi yokukhokha saziso ngemva efingqa nokuzithoba lemibiko ngonyaka.

Esifushane izikweletu ibhizinisi kumele ikhokhwe emva kwesikhathi. Uma kungenjalo, imali yokukhokha kungenzeka eminye wanezela lapha nezinhlawulo.