Izimpahla zamanje

Ngaphakathi emhlabeni wezezimali osebenza ohlelweni lomnotho lwanamuhla lomhlaba wonke, elinye lamagama abaluleke kakhulu kubatshalizimali nakosomabhizinisi bazo zonke izinhlobo izimpahla zamanje, ezaziwa nangokuthi yizimpahla zamanje. Ngokuyisisekelo, izimpahla zamanje ziqukethe izimpahla eziwuketshezi inkampani enazo ngosuku lokuvala lonyaka wezimali, ngezinsizakusebenza ezinjengalezi: ukheshi, amabhange, nezinhlobo ezahlukahlukene zezimpahla zezimali zesikhashana esifushane. Ngokunjalo, kufaka nezimpahla eziguqulwa zibe yimali ezinyangeni eziyishumi nambili ezilandelayo, okungukuthi, zingaguqulwa zibe yimali esikhathini esingangonyaka, ngamakhasimende, okukhona esitokweni noma nakho okuqhubekayo., Njengama-akhawunti okutholwayo, utshalomali lwezezimali lwesikhashana esifushane noma abakweletwayo bezohwebo.

Ngokufingqa nangamagama alula, izimpahla zamanje Ingachazwa njengezimpahla ezingamanzi namalungelo enkampani noma ibhizinisi, okungukuthi, imali inkampani engaba nayo cishe ngokushesha.

Izimpahla zamanje ngaphakathi kohlelo lokuphendula jikelele lweSpain

Lapho nje sesinendlela yokuqala encazelweni ebalulekile yezimpahla zamanje noma izimpahla zamanje, kubalulekile ukuthi sibhekane nokuthi leli thuluzi lisetshenziswa kanjani noma lihunyushwe kanjani ngaphakathi kwe-General Accounting Plan yaseSpain, ngoba leli bhizinisi lifaka izimpahla zamanje ezivela kuzo zonke izimpahla ezixhunyiwe kumjikelezo wokusebenza ojwayelekile, inkampani ehlela ukuwenza phakathi nesikhathi esishiwoyo. Ngokuvamile, kutholakala ukuthi umjikelezo ojwayelekile wokusebenza akufanele weqe unyaka owodwa, futhi lapho ngokombono wenkampani ngayinye kungacaci ukuthi umjikelezo wokusebenza ovamile ubude kangakanani, lapho-ke kuzothathwa ngokuthi lona unyaka owodwa ukugwema zonke izinhlobo ukudideka noma ukungaqondakali ngakho.

Ukwakheka kwezimpahla zamanje ngokuya nge-General Accounting Plan yaseSpain

izimpahla

Ngokuya ngezincazelo ezahlukahlukene eziphathwa yi-General Accounting Plan, izimpahla zamanje zakhiwa yizici ezilandelayo:

  • Izimpahla zomjikelezo ojwayelekile wokuxhashazwa ezimiselwe ukusetshenziswa kwazo, ukuthengiswa noma ukuqashelwa kwazo.
  • Izimpahla esilinde ukuthengiswa kwazo noma ukufezeka kwazo esikhathini esifushane.
  • Ukwehluleka kwemali kwenkampani, okungukuthi, yonke imali, kanye nezimpahla ezingamanzi ezingatholakala nganoma yisiphi isikhathi.

Ama-akhawunti empahla yamanje ahlukaniswe njengangawona wamanje

  • Njengoba kusungulwe ku-General Accounting Plan, izimpahla zamanje zihlanganiswa nezinhlobo zama-akhawunti ezilandelayo:
  • Izimpahla okungezona ezamanje ezigcinelwe ukuthengiswa
  • Ama-akhawunti amaklayenti nabakweletayo.
  • Ama-akhawunti esitoko.
  • Ama-akhawunti asebhange nawokonga.
  • Ukutshalwa kwezimali ezinkampanini zamaqembu futhi ezihlotshaniswa nesikhathi esifushane
  • Ukutshalwa kwezimali kwesikhashana
  • Imali nezinye izimpahla eziketshezi ezilinganayo
  • Izimpahla zebhayoloji

Ukusetshenziswa kwemali yokusebenza kuzimpahla zamanje

izinhlobo ezisebenzayo

Imali yokusebenza ingenye yezinsimbi ezibaluleke kakhulu ezingasetshenziswa ukuphatha izimpahla zamanje kahle. Imali yokusebenza ingaqondwa njengomehluko phakathi kwezimpahla zamanje nezikweletu zamanje. Iqukethe leyo ngxenye yezimpahla zamanje ezixhaswa ngezikweletu ezingezona ezamanje. Ngamanye amagama, kumayelana nezimpahla ezingamanzi ezixhaswa ngezinsizakusebenza zesikhathi eside. Ngenxa yalokho, kungashiwo ukuthi imali yokusebenza iqukethe insalela etholakala kuzimpahla zamanje zenkampani, ezingabalwa kusuka kumafomula amabili ahlukene:

Imali yokusebenza = Izimpahla zamanje-Izikweletu zamanje

Imali yokusebenza = (Equity + Izikweletu ezingezona ezamanje) - Izimpahla ezingezona ezamanje

Izibonelo ezahlukahlukene esingazithola zezimpahla zamanje

  • Isitoko noma isitoko.
  • Labo abasemgcinweni wezimali nakukheshi.
  • Izikweletu okufanele ziqoqwe esikhathini esingaphansi kwezinyanga eziyishumi nambili.
  • Utshalomali lwezezimali olukhokhelwa enkathini engaphansi kwezinyanga eziyishumi nambili.

Amasheya

Izibonelo esingazithola zezimpahla zamanje ezikhona kuhlu lwezinto ziningi futhi zihluke kakhulu. Ngokuyinhloko, lapha singathola zonke izimpahla ezibonakalayo zezimpahla zamanje, njenge: imikhiqizo noma okuthengiswayo okulindile ukuthengiswa, okuyiqiniso, okungaba okuhlukahlukene kakhulu, kuya ngohlobo lwenkampani. Ngokunjalo, singathola futhi kule ndawo, izingxenye zezinqubo zokukhiqiza ezahlukahlukene zenkampani, ezinjengalezi: izinto zokusetshenziswa, iziqukathi, imishini yokukhiqiza, nemikhiqizo eseqediwe noma eseqediwe. Vele, lesi sici sihambisana kakhulu nezinkampani ezinkulu ezingathengisi izimpahla kuphela, kodwa futhi ezizikhiqizayo. Ngokuncanyelwayo, amasheya angahlukaniswa ukuphathwa nokuphathwa ngale ndlela elandelayo:

  • Amasheya okuhweba: Isebenza kuphela nakho konke ukuthengwa okutholakala kwabanye abahlinzeki ngenhloso yokuyithengisa kabusha emuva kwesikhathi ngqo, ngakho-ke ayidingi inqubo eyengeziwe yenguquko.
  • Ama-Raw material: Izinto zokusetshenziswa zihambelana nayo yonke imikhiqizo, ukuthengwa noma izinsizakusebenza ezitholakala enkampanini ukwenza inqubo yokuguqulwa kwezimboni lapho ikhiqiza khona imikhiqizo yayo yokugcina.
  • Ezinye izinto: Lesi sigaba siqukethe okuthengiswayo nemikhiqizo inkampani eyisebenzisayo ukugcina ukusebenza kwayo, phakathi kwayo esingathola khona izinto ezilandelayo: izinto ezahlukahlukene, izinto zokubasa, izinto ezenziwe ngomuntu wesithathu ezizosetshenziswa kuzinqubo ezilandelayo zenguquko, izingxenye ezisele, iziqukathi, Ihhovisi, ukupakisha, njll.
  • Imikhiqizo eqhubekayo: Lezi yizimpahla ezisezinhlelweni zokuguqulwa ngosuku lwebhalansi sheet, kepha okungeyona imikhiqizo eqediwe noma imfucuza.
  • Imikhiqizo semi-siphelile: Njengoba igama layo liphakamisa, lena yiyo yonke leyo mikhiqizo eyenziwe yinkampani, kepha engakaqedi inqubo yabo yokukhiqiza, ngakho-ke ngeke bathengiswe bengakaqedi inqubo yabo yokukhiqiza.
  • Imikhiqizo eqediwe: Yonke ingumkhiqizo oqede inqubo yawo yokukhiqiza futhi ukulungele ukuthengiswa.
  • Imikhiqizo eyenziwe ngemikhiqizo, imfucuza nezinto ezitholakele: Yilezo lapho inani elithile lokuthengisa lingashiwo kukho, ngakho-ke nazo zivame ukubalwa noma ngabe zisenenani elithengisiwe lokuthengisa.

UMgcinimafa kanye nokheshi

Umgcinimafa wenziwa ngayo yonke imali ewuketshezi esinayo, okungukuthi, yimali esingayisebenzisa ngokushesha, engatholwa ngezimo ezahlukahlukene, ezinjengalezi ezilandelayo:

  • Caja
  • Amabhange nezikhungo ezahlukahlukene zezikweletu.
  • Ukutshalwa kwezimali kwesikhashana okuwuketshezi olukhulu.

Endabeni yokutshalwa kwemali yesikhashana, ukuze bakwazi ukuhambisana nalesi sici esihlukile, kufanele babe ngojwayelekile ekuphathweni kwebhizinisi, bafinyeleleke kalula, okungukuthi, bangaguqulwa babe ukheshi kungakapheli izinyanga ezintathu., nokuthi kuyimali ephephile noma ngamanye amazwi, lokho kungabeki ubungozi obungashintsha kakhulu inani elitshaliwe.

Amakhasimende

Le nto iqukethe zonke izikweletu ezenzelwe inkampani, okungukuthi, izikweletu zabathengi bezimpahla nezinsizakalo ezinikezwa yinkampani, kanye namakhredithi okuhweba okulindeleke ukuthi aqoqwe esikhathini esifushane, umsuka wazo emsebenzini wokukhiqiza webhizinisi lokuhweba, futhi ufakiwe kuma-akhawunti amancane akhona ezimeni ezilandelayo:

  • Amakhasimende: Kuyinani elibizwa ngama-invoice akhishiwe futhi athunyelwe ukuphatha ukuqoqwa kwezimpahla nezinsizakalo kumakhasimende. Lezi zimali zizokhokhwa lapho sekukhokhwe okokugcina.
  • Ukusebenza kwamaqiniso: Lokhu kufaka phakathi amakhredithi anikezwe ngokufaka amafayili, inqobo nje uma inkampani yenza izingozi nezinzuzo zezinqubo zokuqoqa.
  • Abaxhumana: Kwakha izikweletu zalawo maklayenti ezinkampani namaqembu ahlobene nawo, okuthi, njengoba eyingxenye yeqembu elilodwa elikhiqizayo, angamakhasimende ezinhlobo ezahlukene.

Ama-akhawunti ezezimali

Ziyizimpahla zesikhathi esifushane eziwuketshezi ngokugcwele, okungukuthi, imali engenayo nephumayo ngezikhathi zonke njengengxenye yomsebenzi okhiqizayo nowentengiso, ohambelana namalungelo nezibopho zesimo sezomnotho esingaxazululwa esikhathini esithile engaphansi konyaka owodwa, futhi yethulwe ezigabeni ezilandelayo:

  • Ukutshalwa kwezimali kwesikhashana esifushane kumaqembu ahlobene
  • Olunye utshalomali lwezezimali lwesikhashana
  • Amanye ama-akhawunti okungewona awasebhange

Isiphetho

izinhlobo ezisebenzayo

Njengoba sikwazile ukubona kulo lonke lolu daba, izimpahla zamanje, ezibizwa nangokuthi izimpahla zamanje, zenza enye yezinto ezibalulekile ekuphathweni kwezezimali kwanoma iyiphi inkampani. Ngale ndlela, safunda ukuthi akubalulekile kuphela ukwazi ukuthi singaziphatha kanjani izikweletu zenkampani, kepha futhi, futhi mhlawumbe ngobulukhuni obukhulu kakhulu, izinsiza eziseduze ezingenziwa zitholakale, ngoba uma sinomqondo ocacile Ukuthengwa kwemali nalokho inkampani enakho, kunzima ukuveza isu lezomnotho lesikhathi eside lapho ukukhula kwebhizinisi okuqhubekayo kungatholakala. Ngendlela efanayo, ukuhlela amakhredithi adingwa yinkampani, kubalulekile ukwazi ukuthi banazo yini izinsiza ezidingekayo zokubeka umkhawulo othile wesikweletu. Ngaphandle kwalokho, kungaba yingozi enkulu ukuzinza kwenkampani ukuzama ukucela imali mboleko namakhredithi, ngaphandle kokwazi ukuthi inemali engenayo eyanele ukumboza izinkokhelo nezinkokhelo ezifanele zamanani aceliwe ekuqaleni.

Ukwazi umehluko wokuthi uhlobo lwempahla lolo luyinto ngayinye yenkampani, kuyithuluzi elinamandla kakhulu lokubala imali. Kokubili ukwenza izinqumo nokugwema isimanga, yingakho sikucebisa ukuthi ucwaningisise ngendaba.

I-athikili ehlobene:
Yini izimpahla nezikweletu

Okuqukethwe yi-athikili kunamathela ezimisweni zethu ze izimiso zokuhlelela. Ukubika iphutha chofoza lapha.

Amazwana, shiya okwakho

Shiya umbono wakho

Ikheli lakho le ngeke ishicilelwe. Ezidingekayo ibhalwe nge *

*

*

  1. Ubhekele imininingwane: Miguel Ángel Gatón
  2. Inhloso yedatha: Lawula Ugaxekile, ukuphathwa kwamazwana.
  3. Ukusemthethweni: Imvume yakho
  4. Ukuxhumana kwemininingwane: Imininingwane ngeke idluliselwe kubantu besithathu ngaphandle kwesibopho esisemthethweni.
  5. Isitoreji sedatha: Idatabase ebanjwe yi-Occentus Networks (EU)
  6. Amalungelo: Nganoma yisiphi isikhathi ungakhawulela, uthole futhi ususe imininingwane yakho.

  1.   Federid kusho

    Okuthunyelwe okuhle kakhulu, ngikuthandile impela.
    UFernando Martínez Gómez-Tejedor, umhwebi ohamba phambili emhlabeni, ufundisa izifundo zamasu we-quantum nge-Facebook, equkethe amazinga amathathu, mahhala ngokuphelele.