Katundu wapano

Mdziko lazachuma lomwe likugwira ntchito masiku ano padziko lonse lapansi pachuma, chimodzi mwazinthu zofunika kwambiri kwa osunga ndalama ndi amalonda amitundu yonse ndizachuma chamakono, chomwe chimadziwikanso kuti chuma chamakono. Kwenikweni, chuma chamakono chimakhala ndi zinthu zomwe kampani imakhala nayo kumapeto kwa chaka chachuma, kudzera pazinthu monga: ndalama, mabanki, ndi mitundu yosiyanasiyana yazachuma kwakanthawi kochepa. Momwemonso, zimaphatikizaponso zinthu zomwe zimasandulika kukhala ndalama mkati mwa miyezi khumi ndi iwiri yotsatira, ndiye kuti, zimatha kusandulika ndalama mkati mwa chaka chimodzi, kudzera mwa makasitomala, zomwe zilipo kapena zomwe zikugwirabe ntchito, monga maakaunti zovomerezeka, zosunga ndalama kwakanthawi kochepa kapena omwe amakhala ndi ngongole zamalonda.

Mwachidule komanso m'mawu osavuta, chuma chamakono Ikhoza kutanthauzidwa kuti chuma chamadzi ndi ufulu wa kampani kapena bizinesi, ndiye kuti, ndalama zomwe kampani imatha kukhala nazo pafupifupi nthawi yomweyo.

Zomwe zilipo pakadali kuwerengera Spain

Tikayamba kukhala ndi tanthauzo loyamba lazinthu zomwe zilipo kapena zomwe zilipo, ndikofunikira kuti tione momwe chida ichi chimagwiritsidwira ntchito kapena kutanthauziridwa mu General Accounting Plan ku Spain, popeza bungweli limaphatikizapo chuma chamakono kuchokera kuzinthu zonse zomwe zalumikizidwa mpaka nthawi yanthawi zonse yogwirira ntchito, yomwe kampaniyo imafuna kuti ichitike pakadali pano. Nthawi zambiri, zimadziwika kuti kayendetsedwe kabwino sikuyenera kupitirira chaka chimodzi, ndipo malinga ndi lingaliro la kampani iliyonse sizikudziwika kuti nthawi yayitali yayitali bwanji, titha kuganiza kuti ndi chaka chimodzi kupewa mitundu yonse chisokonezo kapena kusamvetsetsa za izi.

Kapangidwe kazinthu zomwe zilipo malinga ndi General Accounting Plan yaku Spain

katundu

Kutengera matanthauzidwe osiyanasiyana omwe General Accounting Plan imagwira, chuma chamakono chimapangidwa ndi izi:

  • Katundu wozunzirako yemwe amayenera kugwiritsidwa ntchito, kugulitsa kapena kuzindikira.
  • Chuma chomwe tikuyembekezera kuti chigulitsidwe kapena kuzindikira posachedwa.
  • Kusungika kwakanthawi kwamakampani, ndiye kuti ndalama zonse, komanso zinthu zamadzi zomwe zimatha kupezeka nthawi iliyonse.

Maakaunti amakono azinthu omwe amadziwika kuti ndiosakhalitsa

  • Monga zakhazikitsidwa mu General Accounting Plan, katundu wapano akuphatikizidwa mumaakaunti awa:
  • Katundu wosakhalitsa wogulitsidwa
  • Maakaunti amakasitomala ndi omwe ali ndi ngongole.
  • Maakaunti ama stock.
  • Maakaunti aku Bank ndi ndalama.
  • Ndalama m'makampani am'magulu komanso zomwe zimalumikizidwa kwakanthawi kochepa
  • Kusunga ndalama kwakanthawi kochepa
  • Ndalama ndi zinthu zina zamadzimadzi zofananira
  • Zinthu zamoyo

Kugwiritsa ntchito capital capital m'zinthu zomwe zilipo

mitundu yogwira

Kampani yogwira ntchito ndi imodzi mwazinthu zofunika kwambiri zachuma zomwe zingagwiritsidwe ntchito kuyang'anira bwino chuma chamakono. Ndalama zogwirira ntchito zitha kumveka ngati kusiyana pakati pa chuma chamakono ndi zovuta zomwe zilipo. Zimakhala ndi gawo lazinthu zomwe zilipo zomwe zimalipiridwa ndi ngongole zomwe sizili pano. Mwanjira ina, ndizokhudza chuma chamadzimadzi chomwe chimathandizidwa ndi zinthu zazitali. Zotsatira zake, zitha kunenedwa kuti ndalama zogwirira ntchito zimakhala ndi zotsalira zomwe zimachokera kuzinthu zomwe kampani ili nazo, zomwe zitha kuwerengedwa kuchokera pamitundu iwiri yosiyana:

Chuma chogwirira ntchito = Katundu wapompano-Ngongole zapano

Chuma chogwirira ntchito = (Equity + Ngongole zomwe sizili pano) - Zinthu zomwe sizili pano

Zitsanzo zingapo zomwe titha kupeza za chuma chamakono

  • Stock kapena stock.
  • Zomwe zili mosungira chuma komanso ndalama.
  • Ngongole zoti atolere munthawi yochepera miyezi khumi ndi iwiri.
  • Ndalama zomwe zimasungidwa munthawi yochepera miyezi khumi ndi iwiri.

Zogulitsa

Zitsanzo zomwe tingapeze zazomwe zilipo pakadali pano ndizosiyanasiyana komanso zosiyanasiyana. Kwenikweni, apa titha kupeza zinthu zonse zowoneka zazinthu zomwe zilipo, monga: zogulitsa kapena malonda omwe akuyembekezereka kugulitsa, omwe atha kukhala osiyanasiyana, kutengera mtundu wa kampani. Momwemonso, titha kupezanso mdera lino, zomwe zimapangidwa pakampani, monga: zopangira, zotengera, makina opangira, ndi zinthu zomwe zatha kale kapena zomalizidwa kale. Zachidziwikire, izi ndizogwirizana kwambiri ndi makampani akulu omwe samangogulitsa katunduyo, komanso amatulutsa. Makamaka, masheya atha kugawidwa pakayendetsedwe ndi kasamalidwe motere:

  • Zogulitsa: Imachita ndi malonda onse omwe amapezeka kuchokera kwa ena ogulitsa ndi cholinga chougulitsanso pambuyo pake, chifukwa chake safuna kusintha kwina.
  • Zida zogwiritsira ntchito: Zida zopangira zimagwirizana ndi zinthu zonse, kugula kapena zinthu zomwe kampaniyo ingachite posintha mafakitale momwe zimapangira zomaliza.
  • Zida zina: Gululi liri ndi malonda ndi zinthu zomwe kampani imagwiritsa ntchito kuti igwire ntchito, momwe tingapezere zinthu zotsatirazi: zinthu zosiyanasiyana, mafuta, zinthu zopangidwa ndi gulu lachitatu kuti zigwiritsidwe ntchito pakusintha kwina, magawo ena, zotengera, ofesi, kulongedza, ndi zina zambiri.
  • Zida zomwe zikuchitika: Izi ndi zinthu zomwe zikusinthidwa patsiku loyenera, koma zomwe sizomwe zimamalizidwa kapena kuwonongeka.
  • Theka-yomalizidwa mankhwala: Monga momwe dzina lake likusonyezera, izi ndi zinthu zonse zomwe kampaniyo imapanga, koma zomwe sizinamalize ntchito zawo, kotero sizingagulitsidwe mpaka zitamaliza ntchito yawo.
  • Mankhwala Kwatha: Zonse ndi zinthu zomwe zatsiriza kupanga ndipo zakonzeka kugulitsidwa.
  • Zogulitsa, zinyalala ndi zinthu zomwe zapezeka: Ndiwo omwe pamakhala phindu linalake logulitsa, chifukwa chake nawonso amawerengedwa ngakhale ali ndi mtengo wogulitsa wocheperako.

Chuma ndi ndalama

Chuma chake chimapangidwa ndi ndalama zonse zamadzi zomwe tili nazo, ndiye kuti ndi ndalama zomwe titha kugwiritsa ntchito nthawi yomweyo, zomwe zitha kupezeka m'malo osiyanasiyana, monga awa:

  • Caja
  • Mabanki ndi mabungwe osiyanasiyana obwereketsa.
  • Ndalama zakanthawi kochepa zomwe zimakhala zamadzimadzi kwambiri.

Pankhani yopanga ndalama kwakanthawi kochepa, kuti athe kutsatira izi, akuyenera kukhala wamba pakuwongolera bizinesi, kupezeka mosavuta, ndiko kuti, atha kusandulika ndalama pasanathe miyezi itatu., ndikuti ndi capital yotetezeka kapena mwanjira ina, zomwe sizikhala ndi zoopsa zomwe zingasinthe kwambiri ndalama zomwe mwayika nazo.

Otsatsa

Katunduyu ali ndi ngongole zonse zomwe zimakonzedwa pakampani, ndiye kuti, ngongole zaogula katundu ndi ntchito zoperekedwa ndi kampaniyo, komanso ngongole zomwe zikuyembekezeka kusonkhanitsidwa kwakanthawi kochepa, zomwe komwe adachokera kuzinthu zogulitsa zamakampani, ndipo amaphatikizidwa kumaakaunti ang'onoang'ono omwe amapezeka munthawi izi:

  • Makasitomala: Ndi ndalama zomwe zimaperekedwa kudzera muma invoice omwe amaperekedwa ndikutumizidwa kukayang'anira kusonkhanitsa katundu ndi ntchito kuchokera kwa makasitomala. Malipirowa adzaperekedwa ndalama zomaliza zikachitika.
  • Zojambula: Izi zikuphatikiza ngongole zomwe amapatsidwa kudzera pakulembetsa, bola kampaniyo itha kuchita zoopsa ndi zabwino munjira zosonkhanitsira.
  • Othandizira: Amakhala ngongole za makasitomala omwe amakhala m'makampani ndi magulu omwe amagwirizana nawo, omwe, popeza ndianthu omwewo, ndi makasitomala amitundu yosiyanasiyana.

Maakaunti azachuma

Ndiwo chuma chanthawi yayitali, ndiye kuti, ndalama zomwe zimabwera ndi kutuluka nthawi zonse ngati gawo lazogulitsa ndi malonda, zomwe zikugwirizana ndi ufulu ndi maudindo azachuma omwe angakhazikitsidwe munthawi yochepa zosakwana chaka chimodzi, ndipo amaperekedwa m'magulu otsatirawa:

  • Kusunga ndalama kwakanthawi kochepa m'magulu ofanana
  • Zina zopezera ndalama kwakanthawi kochepa
  • Maakaunti ena omwe siabanki

Pomaliza

mitundu yogwira

Monga tawonera m'nkhaniyi, chuma chamakono, chomwe chimadziwikanso kuti chuma chamakono, ndichimodzi mwazinthu zofunikira pakusamalira ndalama pakampani iliyonse. Mwanjira imeneyi, taphunzira kuti sikofunikira kokha kudziwa momwe tingasamalire ngongole za kampaniyo, komanso, komanso mwakhama kwambiri, zomwe zingapezeke, chifukwa ngati tili ndi lingaliro lomveka la Zomwe kampani ili nazo, ndizovuta kupanga njira yachuma yanthawi yayitali yomwe bizinesi ikutha. Momwemonso, kuti mukonzekere ngongole zomwe kampani ikufuna, ndikofunikira kudziwa ngati ali ndi zofunikira pakukhazikitsa malire a ngongole. Kupanda kutero zitha kukhala zowopsa kuti kukhazikika kwa kampani kuyitanitsa zopempha ngongole ndi ngongole, osadziwa ngati ali ndi ndalama zokwanira kubweza zolipira ndi zolipirira zomwe adafunsa koyambirira.

Kudziwa kusiyanasiyana kwa mtundu wa chuma ndi chinthu chilichonse pakampani, ndi chida champhamvu kwambiri chowerengera ndalama. Onse kuti apange zisankho ndikupewa zodabwitsa, ndichifukwa chake tikukulangizani kuti mufufuze bwino pamutuwu.

Nkhani yowonjezera:
Kodi katundu ndi ngongole ndi chiyani

Zomwe zili m'nkhaniyi zikutsatira mfundo zathu za malamulo okonzekera. Kuti mufotokoze cholakwika dinani Apa.

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