Asethi kancinci ndaqonda: uhlalutyo indlela solvency

Ngexesha uhlalutyo yokusebenza kwemali kunye nezoqoqosho kwishishini eninzi ingqalelo esihlawulwa bezimali kancane laphumeza asethi nkampani leyo. Waba yintoni elidityaniswe kuyo? Kulo mba uya kufumana impendulo kweli nqaku.

Kutheni ichazwe asethi kancinci busebenzisekayo?

Zeziphi iinkcukacha asethi lweshishini?

Asethi - ngokucotha ukusebenza, okanye nayiphi na enye - ezichazwe kwiimeko ezininzi njengenxalenye hlalutyo imisebenzi yezoqoqosho lweshishini. Umthombo ephambili data zemali kwimeko ngesigqibo imisebenzi efanelekileyo - balance sheet Company. Oku kwakheka kwi isiseko kwezibonisi zoqoqosho yokwenene yenkampani, evunywe ulawulo yayo kwaye ke siya kubonwa njengento ebalulekileyo kwiingxelo zemali.

Naziphi na ii-asethi zangoku ngcembe ziphunyezwe kuquka analyses, ingakumbi, ukuze kuhlolwe ngokwaneleyo abachaphazelekayo - ikakhulu abanini kwishishini, credit ishishini. Ngoko yintoni na isakhiwo-asethi nkampani leyo, olunefuthe kwisakhono layo ukuzalisekisa ngexesha izibopho, kuquka iintlawulo kwi-mboleko.

ke Khawuve oko zihlawulelwa zibaluleke kancinci yaphunyezwa uvavanyo ishishini. Hlola ezicacileyo zabo kuya kusinceda ulwahlulohlulo ilandelayo uhlobo ahambelanayo kwezibonelelo mbutho.

Ukwahlukanisa impahla yenkampani

Phakathi bezimali mihla indlela eqhelekileyo phantsi apho impahla zihlelwa zibe zizintlu iphambili ilandelayo:

• kulwelo kakhulu (ekuthiwa-asethi iqela A1);
• ngokukhawuleza ukusebenza (A2);
• asethi kancinci busebenzisekayo (A3);
• asethi illiquid.

Cinga Okukodwa yabo, kwakunye umahluko phakathi ngokweenkcukacha ezingakumbi.

Yintoni na impahla A1?

I-asethi ezifanelekileyo yamkelwe ziquka imali egcinwe yiNkampani, kwakunye lutyalo-mali lwexeshana. Zombini ezi ntlobo zithathwa asethi zibonakaliswa kumgca elahlukileyo kwiphepha lomncono.

I-asayinimenti ingangumsebenzi ezi mpahla kwabona kunokwenzeka Iyaqondakala: imali lweshishini unako wachitha ngalo naliphi na ixesha ukuze athenge into okanye tivi iintlawulo abanini zoshishino. Bona luphawulwa amatyala epheleleyo. Ngenxa yoko ke, lutyalo-mali lwexeshana - asethi ukuba uqinile nga phantse na umzuzu ku tiva namanye amaqumrhu zoqoqosho, kwaye kwezinye iimeko, kunye nabantu. Ngoko ke, nazo zivavanyelwe ndingosemthethweni kubangelwa kwizibonelelo kakhulu kunokwenzeka.

Iimpawu ze-A2 iqela lempahla

Iqela elilandelayo asethi - abo zihlelwa ngokukhawuleza iphunyezwe. Kwabo ngokwesiko ibhekisela umbutho efunyenweyo nekufuneka kucinywa zingadlulanga iinyanga ezili-12 ukususela ngexesha lokusekwa lomncono okanye omnye umthombo esetyenziswa xa kuhlalutywa asethi.

Ezi zibonelelo ngokwaneleyo engamanzi kakhulu, nangona kunjalo, ukuba kwenziwa njani ngokukhawuleza, kuxhomekeke ikakhulu phezu iimeko iimvumelwano apho kukho iingxelo ezifunyanwayo, imiqathango ngokutshintshiselana Iintengiselwano zezimali phakathi kwamaqela ku yingisela, indlela yokuhlawula amatyala zeqela kunyanzelekile.

impahla A3 Group

Kwicandelo elilandelayo kwezibonelelo - nto nje asethi efanayo ziyaphunyezwa kancinci, okanye ezo ezinxulumene kwiqela A3. Kwabo ngokwemveli ziquka uluhlu, kwakunye VAT, leyo ixhomekeke imbuyekezo evela kurhulumente.

Oku kuphuphuma eyiyo kwempahla kuxhomekeke ikakhulu phezu Dynamics kwemfuno ngumboleki yeemveliso eziveliswe yinkampani. Kulo mzekelo, isakhiwo sayo ekhona njenge asethi olucothayo-ihamba kakhulu, kwakunye nezo ukuba iimveliso luphawulwa Imfuneko exhume kakhulu, ngenxa yokuba cala ukuze sibenokubizwa kwi kwinqanaba eliphezulu amatyala - kwanokuba akukho A1, kodwa mhlawumbi le A2.

intsingiselo yoko, le zezinambuzane ngokweendidi asethi ngezizathu abongezelelweyo kwaye le ukwandisa kuphela ukusebenza kakuhle uhlalutyo komsebenzi kuqoqosho lweshishini.

asethi A3 Group njengokuba yokuxoxisana: yintoni Okukodwa wabo?

Kusenokwenzeka ukuba kuqatshelwe ukuba siye ingqalelo iindidi ezintathu asethi ngokwesithethe yaziwa njengesigaba sangoku. Bona lubonakala inkalo efanayo - ukukwazi ukutshintsha isakhiwo yayo njengenxalenye kwimijikelo ethile kwimveliso.

Nje indlela ngokukhawuleza iya kuphunyezwa asethi zangoku luqinisekiswa kakhulu impumelelo qhinga nokubhengeza uphuhliso lwamashishini. Kuyenzeka ukuba asethi ngokucotha ukusetyenziswa kwisithuba accounting enye, kunokuba umngena ukutshintsha imfuno wabo kwimarike. Iipateni efana kunokuba nokungazinzi koqoqosho kwindalo - umzekelo, ukuba oko bekuya kuba imveliso ngamaxesha athile okanye abo ngokwembono yokufumanisa athengisa abe uxhomekeke kakhulu kwi lwemali kazwelonke nokunyuka ngerandi.

impahla group A4

Elinye iqela ziimpahla ezinokuthi kuhlalutywa-sikhokelo yokuhlola ukusebenza yemodeli kophuhliso loqoqosho kwishishini, - illiquid. Abo badla ziquka asethi non-zangoku, kwaye akhawunti ezifunyanwayo, ekufuneka ihlawulwe ngumntu lowo sinyanzelekile kweenyanga ezili-12 emva kokuba uhlalutyo yeempawu kuqoqosho lweshishini. Kuba non-current assets ziquka impahla, izixhobo kunye nezinye izibonelelo ezo zifumaneka yinkampani lokuququzelela inkqubo yemveliso.

Enyanisweni, lo nemfuneko yokulahla asethi mbuzo, kukho, njengoko umthetho, xa kwimeko yimali okanye ngokuhlanganisa kwishishini ngethuba enye enjengokudibana okanye ukufumana.

Ngoko ke, siye safunda ntoni na izibonelelo uhlobo A3 - asethi wathengisa ngokucotha, kunye nezinye nezithethe zihlelwa kusetyenziswa ezi khrayitheriya eziqhelekileyo bezimali bume mihla. Iza kuba luncedo ukuba siqwalasele indlela apho impahla ingasetyenziswa ekuhlalutyeni umsebenzi kuqoqosho lweshishini in practice.

Asethi uhlalutyo kwezibonisi zoqoqosho: i bokuqonda

Ukuqwalaselwa yempahla kwimeko uhlahlelo lwezibonisi yemisebenzi yoqoqosho lombutho kungenziwa kuphela xa kuthelekiswa wabo zalathisi yexabiso neemfanelo ezithile nkampani. Kananjalo zihlelwe ngokwemimiselo ezahlukeneyo. Ngoko ke, kukho amatyala:

• kakhulu ezingxamisekileyo (liabilities P1);
• Zexesha elifutshane (P2);
• ixesha elide (P3);
• rhoqo (S4).

Iqela lokuqala luquka ezo izibophelelo leyo kuyanqweneleka ukuhlawula kwisithuba seenyanga ezi-3. To lwesibini - amatyala ekufuneka ukuvala isithuba seenyanga ezi-3 ukuya kunyaka 1. amatyala Long-term ifuna lokuhlawula ngexesha ngaphaya konyaka omnye. Ukuqhubeka izibophelelo - oko kukuthi, ingakumbi, elikomkhulu nesabelo le nkampani, egciniweyo imivuzo, ingeniso ixesha elizayo.

Njani, ngoko ndaqonda ngokucothayo kunye nezinye ii-asethi ziye zahlalutywa kuthelekiswa ixabiso amatyala? Makhe ukufunda lo mbuzo ngokucacileyo ngaphezulu.

Ii-asethi namatyala kuhlalutyo lomncono: i bokuqonda

Phakathi bezimali indlela eqhelekileyo, ekuthe ngenxa yawo kwahlaziywa eseleyo wombutho kubonwa engamanzi ngokupheleleyo, ukuba:

• Ii-asethi ezifana A1 mkhulu kune okanye ilingana ne liabilities ezifana A1;
• imithombo A2-hlobo, yena, zingqamana ubukhulu okanye mkhulu izibophelelo P2;
• ukutya anayenza asethi ezicothayo-ezihambayo amatyala ixesha elide;
• asethi illiquid ngaphantsi kune okanye ilingana a liabilities rhoqo.

Kwimeko yaphawula ubudlelwane ziyafikeleleka, umtyali-mali, okanye nawuphi na umntu onomdla, umzekelo otyalwayo ukuze babone ukusebenza lweshishini.

Kusenokwenzeka ukuba kuqatshelwe ukuba ukuba lubonwe kuqala ngokulinganayo ezi-3, kwaye kananjalo umenzi-4, yaye oku kuya kuthetha ukuba iqumrhu kukho imali eyaneleyo ajikeleza kuthetha ukuba afumane iphilileyo eliphezulu kakhulu zemali. Ngenxa yoko, ukuba umlinganiselo we-3 bokuqala kuvandlakanywa nezikhombisi zohlalutyo-mali zee-asethi namatyala, oko kusenokubonisa ukuba kulawulo siqinise alikho kakuhle kakhulu, yaye iphepha yayo imali luphawulwa amatyala eliphantsi.

Kulo mzekelo, into yokuba, umzekelo, ii-asethi ezicothayo-ihamba ukulungelelana azitshintshanga, oko akuthethi ukuba ezinye izibonelelo ukusuka nkampani ngokwaneleyo. Ngokuqhelekileyo, ngethuba lenkqubo yemveliso olunye uhlobo lwe asset ayiyithathi indawo enye, ukuba uthetha thina, Kakade ke, malunga iindleko kwezibonelelo imbuyekezo.

Umlinganiselo-asethi namatyala: i bokuqonda

Kukho nezinye ifomula nokuhlola ukusebenza imodeli yemveliso lweshishini.

Ngenxa yoko, ingachazwa njengento phezulu ukuba isixa P1 kunye P2 namatyala ngaphantsi asethi A1. Ngenxa yoko, yokuhlawula amatyala yenkampani nga azivavanywa ekuthobeleni kwinqanaba eliphezulu ukuba isixa P1 kunye P2 namatyala ngaphantsi asethi imali A1 no-A2.

Nakuba kunjalo, ukuba oko kunjalo enye indlela ngeenxa zonke, oko kukuthi, lo mali wambumba ngokudibanisa parameters P1 kunye P2, mkhulu ngaphezu koko zingafumaneka ngokuthi kongezwe A1 no-A2, kodwa ngaphantsi kwe umdibaniso A1, A2 no A3, yokuhlawula amatyala ingachazwa yamkeleke phantsi kweemeko eziqhelekileyo emarikeni. Kwimeko apho kukho ingxaki kwi nkampani esele iingxaki ezithile nezibophelelo inkonzo.

Ngenxa yoko, ukuba sum of the A1, A2 no A3 mncinci kuno olwakheka ngenxa nokongeza amatyala P1 kunye P2, umfuziselo neshishini azivavanywa njengenkcitha isekelwe kwinto yokuba le nkampani amathuba ophezulu ezifumana ubunzima inkonzo ezingamatyala asethi.

isishwankathelo

Ngoko ke, siye ndamgqala, yintoni na le migaqo yokuhlelwa kweempahla lweshishini, kwakunye yintoni injongo yokuba uhlalutyo yabo. Kancane asethi busebenzisekayo ikakhulu inventri iifem akanakutsala VAT kunye nezinye izibonelelo, luphawulwa irhafu ezifanayo ingeniso. Nangona kunjalo, kububulumko ukuba uchithe elingakumbi udidi Ukuhlelwa-asethi angqinelanayo ngenxa yokuba amatyala lwabo zinokwahluka kakhulu, ngokusekelwe iimpawu kwemfuneko imveliso ethile. Kwaye bathembele, umzekelo, izinto ngamaxesha athile.

Ekuhlalutyeni ngobuchule kwemithombo lweshishini ezifana imodeli zemveliso A1, A2 kunye nezinye ii-asethi zangoku, kade-ihamba phakathi kwabo, iyavakala ukuqwalasela kumxholo uthelekiso kunye nexabiso namatyala nkampani. Ngokubanzi, kwamkelwa kwakuwo kobokuqala phezu yokugqibela. Nakuba kunjalo, ukuba oko kunjalo, loo nto ixela ukuba asethi illiquid enxulumene uhlobo A4 iya kuba amatyala ngaphantsi isigxina - abo zihlelwa izibophelelo P4.