Iimpahla zangoku

Kwilizwe lezemali elisebenza kwinkqubo yezoqoqosho yanamhlanje, elinye lawona magama abaluleke kakhulu kubatyali mali kunye noosomashishini bazo zonke iintlobo ziiasethi ezikhoyo, ezaziwa njengeeasethi ezikhoyo. Ngokusisiseko, iiasethi ezikhoyo ngoku zii-asethi ezingamanzi inkampani enazo ngomhla wokuvalwa konyaka-mali, ngezixhobo ezinje ngezi: imali, iibhanki, kunye neentlobo ezahlukeneyo zeempahla zexesha elifutshane. Ngokukwanjalo, ikwabandakanya iiasethi ezinokuguqulwa zibe yimali kwezi nyanga zilishumi elinesibini zilandelayo, oko kukuthi, zinokuguqulwa zibe yimali kungaphelanga unyaka, ngabathengi, okukhoyo kwisitokhwe okanye okusebenzayo kuyaqhubeka. -utyalo mali lwexesha elide okanye abatyali borhwebo.

Isishwankathelo nangegama elilula, iimpahla zangoku Inokuchazwa njengeeasethi ezingamanzi kunye namalungelo enkampani okanye eshishini, oko kukuthi, yimali inkampani enokuba nayo phantse kwangoko.

Ii-asethi zangoku kwisicwangciso sobalo-mali ngokubanzi seSpain

Nje ukuba sibe nendlela yokuqala kwinkcazo ebalulekileyo yeasethi yangoku okanye iiasethi zangoku, kubalulekile ukuba siqwalasele indlela esisetyenziswa ngayo okanye sitolike ngayo esi siCwangciso soBalo-mali esiBanzi saseSpain, kuba eli ziko libandakanya iiasethi ezikhoyo ngoku kuzo zonke iiasethi ezinxibeleleneyo. ukuya kumjikelo wokusebenza oqhelekileyo, ekucwangciswe yinkampani ukwenzeka ngela xesha. Ngokubanzi, kufunyenwe ukuba umjikelo wokusebenza oqhelekileyo awudluli kunyaka omnye, kwaye xa ngokombono wenkampani nganye kungacaci ukuba umjikelo wokusebenza uqhelekile, kuya kucingelwa ukuba ngunyaka omnye ukuphepha zonke iintlobo yokudideka okanye ukungacaci ngayo.

Ubume beempahla ezikhoyo ngoku ngokweSicwangciso esiBanzi seSpain

asethi

Ngokusekwe kwiinkcazo ezahlukileyo ezilawulwa sisiCwangciso-mali esiBanzi, ii-asethi ezikhoyo ngoku zenziwe zezi zinto zilandelayo

  • Ii-asethi zomjikelo oqhelekileyo wokuxhaphaza umiselwe ukusetyenziswa kwazo, ukuthengisa okanye ukuqonda.
  • Ii-asethi esilindele ukuba zithengiswe okanye zifezeke kwixesha elifutshane.
  • Ukuthengiswa ngokukhawuleza kwenkampani, oko kukuthi, yonke imali, kunye neeasethi ezingamanzi ezinokuthi zifumaneke nangaliphi na ixesha.

Iiakhawunti zeeasethi zangoku ezichazwe njengezingezozangoku

  • Njengoko isekiwe kwisiCwangciso soBalo-mali ngokuBanzi, iiasethi ezikhoyo zidityaniswa kwezi ndidi zeakhawunti:
  • Ii-asethi ezingezizo ezikhoyo ezigcinelwe ukuthengiswa
  • Iiakhawunti zabaxumi kunye nabanamatyala.
  • Iiakhawunti zesitokhwe.
  • Ii-akhawunti zebhanki kunye nokonga.
  • Utyalomali kwiinkampani zeqela kwaye zinxulunyaniswa nexesha elifutshane
  • Utyalomali lwexesha elifutshane
  • Imali eziinkozo kunye nezinye iiasethi ezingamanzi ezifanayo
  • Iiasethi zebhayoloji

Ukusetyenziswa kwemali eyinkunzi kwiiasethi zangoku

iintlobo ezisebenzayo

Ukusebenza kwemali yenye yezona zinto zibalulekileyo zemali ezinokusetyenziselwa ukuphatha ii-asethi ezikhoyo ngoku. Imali yokusebenza inokuqondwa njengumahluko phakathi kweeasethi ezikhoyo kunye namatyala akhoyo. Ngokusisiseko iqulethe loo nxalenye yeeasethi ezikhoyo ezixhaswa ngemali ngamatyala angekhoyo ngoku. Ngamanye amagama, imalunga nee-asethi ezingamanzi ezixhaswa ngemali ngezixhobo zexesha elide. Ngenxa yoko, kunokuthiwa inkunzi esebenzayo inentsalela ebangelwa ziimpahla zexabiso ezikhoyo zenkampani, ezinokubalwa ngokweefomula ezimbini ezahlukeneyo:

Imali yokusebenza = Iimpahla ezikhoyo-Amatyala akhoyo ngoku

Imali yokusebenzela = (Ubulungisa + Amatyala angekhoyo ngoku) - Iiasethi ezingezozangoku

Imizekelo eyahlukeneyo esinokuyifumana yeeasethi ezikhoyo

  • Isitokhwe okanye isitokhwe.
  • Ezo zikwicandelo lemali kunye nemali.
  • Amatyala aya kuqokelelwa kwisithuba esingaphantsi kweenyanga ezilishumi elinambini.
  • Utyalomali lwezezimali oluchithwe kwixesha elingaphantsi kweenyanga ezilishumi elinambini.

Izitokhwe

Imizekelo esinokuyifumana yeeasethi ezikhoyo ngoku kwii-inventri zininzi kwaye zahluke kakhulu. Ngokusisiseko, apha sinokufumana zonke izinto ezibonakalayo zeasethi yangoku, ezinje nge: iimveliso okanye ukuthengiswa okulindelekileyo kwintengiso, enokuthi ke ibe yeyodidi olukhulu, kuxhomekeka kuhlobo lwenkampani. Ngokunjalo, sinokufumana kule ndawo, izinto zeenkqubo ezahlukeneyo zokuvelisa inkampani, ezinje ngezi: izinto ezingafunekiyo, izikhongozeli, oomatshini bokuvelisa, kunye neemveliso esele zigqityiwe okanye ezigqityiweyo. Ewe, olu phawu luhambelana ngakumbi neenkampani ezinkulu ezingathengisi kuphela iimpahla, kodwa zikwavelisa. Ngokukhethekileyo, isitokhwe sinokwahlulwa ngenxa yolawulo kunye nolawulo ngolu hlobo lulandelayo:

  • Izitokhwe zorhwebo: Imalunga kuphela nayo yonke into ethengiswayo efunyenwe kwabanye abathengisi ngenjongo yokuyithengisa ngokuthe ngqo kamva, ke ayifuni nkqubo yongezwayo yotshintsho.
  • Iimpahla ezingekasilwa: Izinto zokwenza imveliso zihambelana nazo zonke iimveliso, ukuthengwa okanye izixhobo ezikhoyo kwinkampani ukwenza inkqubo yotshintsho kwimizi-mveliso apho ivelisa khona iimveliso zayo zokugqibela.
  • Ezinye izinto: Eli candelo linentengiso kunye neemveliso ezisetyenziswa yinkampani ukugcina ukusebenza kwayo, phakathi kwazo esinokufumana izinto ezilandelayo: izinto ezahlukeneyo, izibaso, izinto ezenziwe ngumntu wesithathu ukuba zisetyenziswe kwinkqubo yenguqu elandelayo, iindawo zokugcina izinto, izikhongozeli, iofisi, ukupakisha, njl.
  • Iimveliso eziqhubekayo: Ezi zizinto ezikwinkqubo yokuguqulwa ngomhla we-balance sheet, kodwa ezingezizo iimveliso ezigqityiweyo okanye inkunkuma.
  • Iimveliso ezigqityiweyo: Njengoko igama layo lisitsho, zonke ezi mveliso zenziwe yinkampani, kodwa ezingekayigqibi inkqubo yazo yokuvelisa, ngenxa yoko azinakuthengiswa zide zigqibe inkqubo yazo yemveliso.
  • Iimveliso ezigqityiweyo: Zonke ziyimveliso eziyigqibileyo inkqubo yazo yemveliso kwaye zikulungele ukuthengiswa.
  • Iimveliso ezenziweyo, inkunkuma kunye nezinto ezifunyenweyo: Zizo ezo ixabiso elithile lentengiso elinokubakho kulo, ngenxa yoko zihlala zibalwa nangona sele zithengisiwe.

UNondyebo kunye nemali

Unondyebo wenziwe ngayo yonke imali engamanzi esinayo, oko kukuthi, yimali esinokuyisebenzisa kwangoko, enokufunyanwa kwiimeko ezahlukeneyo, ezinje ngezi zilandelayo:

  • Ibhokisi
  • Iibhanki kunye namaziko ngamatyala awahlukeneyo.
  • Utyalomali lwexesha elifutshane olunamanzi kakhulu.

Kwimeko yotyalo-mali lwexeshana elifutshane, ukuze bakwazi ukuthobela olu phawu lwahlukileyo, kufuneka babe baqhelekileyo kulawulo lweshishini, bafikeleleke ngokulula, oko kukuthi, banokuguqulwa babe yimali engaphantsi kweenyanga ezintathu., kwaye iyimali ekhuselekileyo okanye ngamanye amagama, engabonisi mngcipheko onokuthi uguqule kabuhlungu isixa esityaliweyo.

Abaxhasi

Le nto yenziwe ngawo onke amatyala ekuvunyelwene ngawo kwinkampani, oko kukuthi, amatyala abathengi beempahla kunye neenkonzo ezinikezelwa yinkampani, kunye namatyala orhwebo ekulindeleke ukuba aqokelelwe okwethutyana, ezinemvelaphi yazo kwimveliso evelisiweyo yequmrhu lorhwebo, kwaye zibandakanyiwe kwiiakhawunti ezingaphantsi ezifumaneka kwezi meko zilandelayo:

  • Abathengi: Eli lixabiso elibizwa ngee-invoyisi ezikhutshiweyo zaza zathunyelwa ukulawula ingqokelela yeempahla kunye neenkonzo ezivela kubathengi. Ezi ntlawulo ziya kuhlawulwa xa sele kwenziwe intlawulo yokugqibela.
  • Ukusebenza kwezinto: Oku kubandakanya iikhredithi ezinikezelwe ngokugcina izinto, ngaphandle kokuba inkampani yenza umngcipheko kunye nezibonelelo zamalinge okuqokelela.
  • Amaqabane: Yila matyala abo bathengi ayinkampani kunye namaqela ahambelana nayo, athi, kuba ekwiqela elifanayo lemveliso, abaxhasi beentlobo ezahlukeneyo.

Iiakhawunti zemali

Zi-asethi zexesha elifutshane ezingamanzi, oko kukuthi, imali engenayo nephumayo ngamaxesha onke njengenxalenye yemveliso kunye nemveliso yorhwebo, engqinelana namalungelo nezibophelelo zoqoqosho ezinokulungiswa ixesha elingaphantsi konyaka omnye, kwaye zenziwa ngolu hlobo lulandelayo:

  • Utyalomali lwexesha elifutshane kumaqela ahambelana noko
  • Olunye utyalomali lwexesha elifutshane
  • Ezinye iiakhawunti ezingezizo zebhanki

Isiphelo

iintlobo ezisebenzayo

Njengoko sibonile kulo lonke eli nqaku, iiasethi ezikhoyo, zikwabizwa ngokuba ziiasethi zangoku, zezona zinto zibalulekileyo kulawulo lwezemali lwayo nayiphi na inkampani. Ngale ndlela, sifunde ukuba ayibalulekanga nje kuphela ukwazi ukuba siwaphatha njani amatyala enkampani, kodwa kwakhona, kwaye mhlawumbi ngobungqongqo obukhulu ngakumbi, izixhobo ezikhawulezileyo ezinokuthi zifumaneke, kuba ukuba sinombono ocacileyo Ukuba nemali kunye nezinto ezinayo inkampani, kunzima ukwenza isicwangciso sexesha elide soqoqosho apho ukukhula okuzinzileyo kweshishini kungafezekiswa. Ngendlela efanayo, ukucwangcisa iikhredithi ezifunwa yinkampani, kubalulekile ukuba wazi ukuba banazo na izixhobo ezifanelekileyo zokuseka umda othile wekhredithi. Ngaphandle koko kuya kuba yingozi enkulu ukuba uzinzo lwenkampani luzame ukucela imali-mboleko kunye neekhredithi, ngaphandle kokwazi ukuba inemali eyoneleyo yokuhlawula iintlawulo ezifanelekileyo kunye neentlawulo zeemali ebeziceliwe ekuqaleni.

Ukwazi umahluko ukuba yeyiphi na impahla yexabiso eyinto nganye yenkampani, sisixhobo esinamandla kakhulu sobalo. Zombini zokwenza izigqibo kunye nokuthintela isimanga, yiyo loo nto sikucebisa ukuba ungene kulo mbandela.

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