Ratio yangoku: kunye kwenkcazo olungumgubo

elide kujongwa imele anexabiso kwezoqoqosho, mvisiswano leyo, kwelinye icala, uchaza amandla imali ngokukhawuleza ziqalisiwe ngexabiso eliphezulu, apho iindleko seliza emarikeni. Ngamanye amazwi sinokuthi ukuba igama elithi "ulwelo" lithetha "ukuba zitshintshwe zibe imali."

Kufuneka kuqatshelwe ukuba ngokukhawuleza inkqubo ngasentla, ii-asethi ngasentla kwekhono. Ngokumalunga ixabiso empahleni ubungakanani ahambisana yayo ixabiso eliyimali. Ngenxa yoko, inani ixabiso, yaye zonke iintlobo ngezaphulelo ezongezelelweyo ziya ayinakubalwa.

ngezigaba

Okwangoku, iingcali nokuhlola iziphumo zemali umsebenzi kuqoqosho lweshishini ngoncedo lwezalathisi ezithile. Omnye umlinganiselo angoku eseleyo. Qwalasela le njengenqobo zolwimi ngokunzulu. Okokuqala kufanele kuqatshelwe ukuba kubalwe le ubuninzi ikhutshwa phandle kunye ukubala balance sheet. ubuchule mbutho ukuhlawula izibophelelo ezikhoyo kwesi sithuba senzelwa le ngxelo ngenxa yokusetyenziswa kwe-asethi zangoku kweli xesha elinye ixesha ibonisa kakhulu nangokuchanekileyo ratio yangoku.

Iifomula kubalwe usenokuba iimbono ezahlukeneyo, kodwa ke kwiimeko ezininzi, sebenzisa ibinzana lula elandelayo yale hlobo: isixa -asethi zangoku lahlulwe amatyala kwithuba. Noko ke, kule imeko, Kakade ke, kufuneka ikhunjulwe kunye iqondo amatyala inamacandelo asethi.

Ngenxa yoko, ayanda umlinganiselo lwangoku, ukuzithemba kakhulu we ukuthetha malunga nokufaneleka lwequmrhu. Okwangoku iingcali accounting wavuma ukuba ixabiso zesi salathisi, inkulu kune okanye ilingana ne 1.5, linokuthenjwa ngokwaneleyo, nto leyo evumela inkampani ukugcina ixabiso lezabelo kwinqanaba rhoqo.

Ratio yangoku (formula)

Ngaphandle uhlobo elimelwe amabinzana lula ngentla ezinqwenelekayo, kukho iinguqulelo ezininzi ezahlukeneyo, ukuba ngaphezulu okanye evuleke isenzo esichazwe. Umzekelo, ifomula Cr = (OA - DZD - SP) / CO ibonisa impembelelo akhawunti ixesha elide ukufunyanwa (DZD) kunye namatyala abakhuthaza (si kai) iinzuzo isalamane kunye namagalelo-mali eyinkunzi share yi isixa-asethi zangoku (OA).

Kwangaxeshanye, sinako ukubonisa umlinganiselo yangoku (ifomula, njengoko sibonile, yahlukile) ngolu hlobo lulandelayo: Kr = (A1 + A2 + A3) / (P1 + P2). Le equation uchaza ngokucacileyo amazinga inxaxheba share namaqondo realizability (A1, A2, A3), kwaye ukungxamiseka izibophelelo (P1, P2).

isicelo

ratio Current (indlela ngasentla) kusenokuba umdla hayi kuphela wabaseki zenkampani okanye ulawulo yenkampani, kodwa kubatyali-mali. Ukwazi ixabiso zesi salathisi, ukuqonda abantu apho, kucetyiswa ukuba ukutyala imali yabo.