Yintoni iiasethi namatyala

yintoni i-asethi

Nokuba inxulumene okanye ayihambelani nehlabathi lobalo-mali okanye ezezimali, iikhonsepthi "iiasethi" kunye "noTyala" ziviwa rhoqo.

Yimigaqo okanye izifundo ekufuneka zaziwe ngoosomashishini, oosomashishini abasebenza bodwa okanye nawuphina umntu ofuna ukuqala kwisebe loshishino okanye kwezorhwebo.

Banceda ukuqonda ubalo lweshishini labucala okanye lenkampani, kwaye bavavanye ukuba iiprojekthi zolu hlobo zihamba njani.

Kodwa nangaphandle kwezi nkalo, ukusetyenziswa kwala magama kugqitha kubomi bosapho kunye namandla obuqu.

Xa iingcinga zemali ziphathwa, zihlala zikhethekile; Abo bangaziqhelanga ezi zinto baya kuhlala benamathandabuzo ngayo, kwimeko apho bafuna ukuyiqonda okanye ukubabandakanya phakathi kweemeko ezithile apho ukusetyenziswa kwabo kunokufuneka khona.

Sithetha ngeli nqaku kwii-Asethi nakwiiTyala.

Ngendlela elula kakhulu singayichaza loo nto I-asethi iya kuba yinto elungileyo okanye imveliso eya kuthi ivelise umvuzo kuye nabani na ongumnini wayo, ngokuchaseneyo ibe luxanduva, oko kukuthi, iya kuba yiyo yonke into eya kusibangela inkcitho.

Impahla yexabiso iya kuvelisa ukwanda kwempahla ngexesha okanye rhoqo, kwaye uxanduva luyakuba loluchasene noko, luya kubangela ilahleko kwikomkhulu lethu.

Kwi "balance sheet" okanye "ingxelo yobume bemali", kuyakubakho izinto ezintathu eziphambili: iiasethi, amatyala kunye nabanini bamasheya, eyokugqibela ikwabizwa ngokuba lilungelo.  Iiasethi zizinto ezikhoyo, apho inkampani iya kuthi yenze imisebenzi yayo. Ziyakuba zimpahla okanye amalungelo, ezizinto zale nto.

Amatyala enxalenye yawo ngamatyala noxanduva iziko eliya kuba nalo.

Ii-asethi ziya kubhekisa kwinto enayo inkampani kwaye, kwelinye icala, amatyala kwinto ehlawulwa yinkampani. Makhe sibone ezinye iinkcukacha malunga nala magama

Iimpahla

yintoni uxanduva

Impahla yexabiso inokuqwalaselwa njengotyalo-mali oluya kunceda ukwandisa amandla okuthenga. Ezona asethi zixabisekileyo ziya kuba zezo zivelisa esona sixa sikhulu semali ngomzamo omncinci.

Iiasethi ezininzi ziya kwenza ingeniso yexesha elinye, zihlala zisisenzo sentengiso emva koxabiso, ezinye ziya kuvelisa inzuzo yamaxesha athile.

Iiasethi zizinto eziya kuba nexabiso lokuthengisa okanye lokufumana kwakhona. Ezo zinokuthengiswa kwaye zibonakalise ixabiso leeasethi zethu okanye zotyalo-mali. Isenokuba yimali etyalwe kwiiakhawunti zebhanki, kwiimali ezihlangeneyo okanye esitokisini, izinto zexabiso okanye imisebenzi yobugcisa, iimoto, iiakhawunti ezifumanekayo njl.

Akubonwa kufanelekile ukuba kuthathelwe ingqalelo ngale ndlela inzala kutyalo-mali okanye kwingeniso yearhente yokuthengiswa kwezindlu, kuba ezi ntlobo zengeniso ziya kuba yinxalenye yohlahlo-lwabiwo mali lwenyanga oluya kusetyenziselwa inkcitho yangoku.

Ukuthatha inkampani njengereferensi, iiasethi ziya kuba zezo mpahla, amalungelo kunye nezinye izibonelelo, ezilawulwa ngokwezoqoqosho., Iziphumo zeziganeko zangaphambili ekulindeleke ukuba zifumane izibonelelo zoqoqosho kwixesha elizayo.

Ngokubanzi sinokuthi "ii-Asethi" ziya kuba yiyo yonke into eyinkampani kunye notyalo-mali lwayo.

Ngokumalunga nendalo yayo, ayidingi kuba yimali ebonakalayo, kwanele ukuba inokuguqulwa ibe yimbuyekezo yezoqoqosho ethi ekugqibeleni iguqulelwe kwimithombo yokuhlawula amatyala.

Izinto zexabiso ziya kulawulwa yinkampani, kwaye ayifuni ukuba ngumnini wayo ngokwasemthethweni.

Zeziphi iintlobo zeeasethi ezikhoyo?

I-asethi inokubandakanya okanye iqulethe izinto ezahlukeneyo eziza kuba yinxalenye yenkampani, kwaye iya kwahlulwa ibe ngamaqela ahlukeneyo.  Ngokubanzi, zilungiselelwe ngokweendidi ezimbini ngokomsebenzi abaya kuwuzalisekisa kumjikelo wokusebenza, inokuba kungokwemvelo

Inkampani esebenzayo kunye neyenziwayo

Ii-asethi ezingasebenziyo -Ixesha elide-

Ii-asethi ezingezozangoku ziya kudibanisa ezo asethi zenzelwe ukuba zisetyenziswe kwinkampani ixesha elingaphezulu konyaka.

Zihlala ziyinxalenye yezigqibo zexesha elide zenkampani kwaye ziguqulwa zenziwa amatyala phantse rhoqo ngenkqubo yokuhlawula amatyala. Utyalo-mali lwezezimali luyakufakwa, oluya kuphelelwa okanye lwenziwe ngexesha elingaphezulu kweenyanga ezili-12.

Ii-asethi zangoku -Ixesha elifutshane-

Olu hlobo lweeasethi, iiasethi zaNgoku, ziya kubhekisa kwiiasethi inkampani enethemba lokuzithengisa, ukuzisebenzisa okanye ukuziqonda kungaphelanga unyaka.. Imali nezinye izinto ezinokubakho ziya kubandakanywa.

Iimpawu:

Ukuba sijonga kumbono weshishini, Amatyala iya kuba luxanduva lwangoku oluvele ngenxa yeziganeko zangaphambili, zokupheliswa kwayo inkampani eya kuthi iziphose izibonelelo ezinokuthi zivelise imbuyekezo yezoqoqosho kwixa elizayo.

Amatyala iya kuba siseti yamatyala ekufuneka ehlawulwe ngezibonelelo ezifunyenwe neeasethi.

Kwinqanaba lasekhaya, imali mboleko eceliweyo ngandlela thile, i-inshurensi, imali mboleko, njl. baya kuba yinxalenye yamatyala ethu.

Zeziphi iintlobo zamatyala ezikhoyo?

Ngendlela efanayo neyee-Asethi, kukho amatyala amaninzi kunye neempawu ezahlukeneyo.

Enye indlela yokwahlulwa inokuthathwa ngokujonga umhla omiselweyo wetyala.

Amatyala angekhoyo-Ixesha elide-

Iya kwenziwa ngamatyala akwiqela lesithathu, ngokukhula okungaphezulu konyaka omnye

Ayizukuba nokukhula kwexesha elide kuphela, ziya kuba neendleko zemali kwinkampani kwaye zihlala zisetyenziselwa ukuxhasa iiasethi zayo ezingezozangoku.

Amatyala akhoyo -Ixesha elifutshane-

Ikwabizwa ngokuba liTyala eliNgoku. Iyahambelana namatyala omhla omiselweyo ngaphantsi kweenyanga ezili-12 kwaye oko kuya kumiselwa ukuxhasa ngezimali iiAsethi zale nkampani.

Iimpahla kunye namatyala kwiphepha lemali lenkampani

Kwiphepha lokulinganisa, kuya kubakho ukuvavanya ukuba iiasethi zenkampani zifike ngexesha. Kule nto, ixabiso "lezinto" okanye "amatyala" liya kubalwa.

Kolu hlobo lwengxelo, amacandelo amabini anokuchongwa ngokucacileyo, lawo ee-asethi kunye namatyala. Kwimeko yeeasethi, kuya kubalwa ukuba yintoni eyenziwayo ngemali kunye nokuba yeyiphi na. Nantoni na ekhoyo kwinkampani kwaye inexabiso elichaziweyo iya kubonakala kwiiasethi kwiphepha lomncono. Nantoni na enexabiso kufuneka ibe nomgangatho wokuvelisa ixabiso elininzi.

Kumatyala, ubunini bokwenyani bemali ekhoyo buya kurekhodwa. Oku kunokuba kokwenkampani okanye kube yimali mboleko ebhankini okanye kwabanye. Abanini bezi zixa-mali kunyanzelekile ukuba babuyise imali yokubonelela ngemali, benendleko zokuba inkampani iyilahle.

Iiasethi kunye noTyala kwimali yosapho

Kwinqanaba losapho, kulula kakhulu ukuba sihlalutye kwaye siqonde ngokweenkcukacha ukuba zeziphi na ezo zinto zisibangela inkcitho kwaye zivelisa ukuhamba kwemali. Ngale ndlela siyakuchonga ukuba kwenzeka ntoni ngokwenyani kwimeko yethu enxulumene neeasethi kunye namatyala.

amatyala eshishini

Makhe sijonge amatyala amabini, ngokubhekisele ekuthengweni kwekhaya kunye nokufumana isithuthi.

Ukufumana ikhaya kutolikwa njengokuzinza kwezezimali, kwaye ukuba ukujonga ngokwembono yobalo-mali, kuya kuthathwa njenge-asethi, oko kukuthi, yinxalenye yeeasethi zethu kuba ithiyori singayithengisa, sizuze inzuzo kwizenzo ixabiso.

Kwabaninzi kwaye bayinyani malunga nemali yobuqu, baya kuyithatha indlu njengoXanduva. Ukuba ububambisile, ingxaki ibinokuba mbi nangakumbi kuba ipropathi yayiyeyebhanki, kwaye unokuyisebenzisa kuphela xa unemali eyaneleyo yokuhlawula ubambiso.

Ngamanye amagama, kwimeko enjalo, umzi uyakube ukhupha imali epokothweni. Kuya kufuneka uhlawule irhafu, ulungiso, ulondolozo, njl.

Ukuba le ndlu ibekelwe irente, inzuzo iya kufunyanwa, kwaye sele kwelinye lala matyala ipropathi iya kuba yi-Asethi, iya kuba kukufaka imali epokothweni. Oku ngaphandle kwento yokuba kufuneka ichithwe kulondolozo, kwiirhafu, njl. Ewe, naye ngokwakhe uya kuhlawula ezo ndleko.

Inyani yile yokuba lo ibingumba ophikisayo kwaye uxoxwa ngabaninzi.

Kwiminyaka embalwa edlulileyo phambi kwengxaki, abemi baseSpain ngebangqina ukuba izindlu zizinto zexabiso, kwaye oku ngaphandle kwengxoxo. Okwangoku ngenxa yokwehla okukhulu kwexabiso xa kuthengiswa, kunokuba yingxaki. Kwiimeko ezithile, ukuqaphela ukuba nendlu kuya kuhlala kufanelekile ngakumbi kuyathandabuza.

Kuyo nayiphi na imeko, abanye bakugqala ukufunyanwa kwendlu njengenyaniso elungileyo, beyixabisa njengempahla ebalaseleyo.Ngethuba nje ukuthenga kwakho kwenziwa ngexesha elifanelekileyo, ungaxhomeki kwiimfashini, i-booms okanye ezinye izinto ezinokuqhuba ukhetho olubi

Iimeko ezithile, nokuba zezomntu okanye zezemali, zomthengi, ziya kuguqula ikhaya elifunyenwe kwi-asethi yexesha elizayo okanye uxanduva olubi ngokwenyani lweeasethi zabo.  

 Ukuba endaweni yendlu sithetha ngesithuthi, siya kubona ukuba ikhosi elandelwayo iyafana. Oku kuya kuba luxanduva, kuba imali kuya kufuneka ichithwe kwirhafu, kwi-inshurensi, kulungiswa, njl. ukuze ufumane isibonelelo esifanelekileyo.

Ukuba phantsi kweemeko ezithile isithuthi sisetyenziswa kwezo zinto zide zibhatale inzuzo, iya kuba yinto yexabiso, oku ukuba imali efunyenweyo ibanele ukuhlawulela iindleko eziveliswa yimoto.

Kule meko siyibekileyo, eyona nto ibalulekileyo kukuthathela ingqalelo oko Iiasethi ziya kuba zisikhokelela ekulinganiseni nakwinkululeko yezemali, kwaye nangona kusengqiqweni ukuba sinokufumana amaTyala, Ngokufanelekileyo, ezi kufuneka zilungelelaniswe namandla ethu ezoqoqosho, ukuze kuqinisekiswe ukhuseleko olwaneleyo losapho.


Umxholo wenqaku uyabambelela kwimigaqo yethu imigaqo yokuziphatha yokuhlela. Ukuxela impazamo cofa apha.

Izimvo, shiya eyakho

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  1.   daniela sitsho

    Kula maxesha akhoyo, ulwazi lwe-accounting esisiseko sele luyimfuneko kakhulu, ukwenza ishishini okanye ubomi obufanayo.