Kwezezimali - amathuluzi lwezezimali ukuthi ... inqubomgomo yentela. izibambiso

Ezimakethe zomhlaba zezimali - siyinhlangano eziyinkimbinkimbi, okuyinto ngezindlela eziningi kungaphansi kwemithetho yayo futhi imigomo yokuthuthuka okuhle okungakghoneka. Nokho, ezinye izici eziyisisekelo sekuyisikhathi eside wafunda futhi kuwumusa oboniswa zifana. Ingabe ayikho into okuthiwa ihlukile njengoba kwezezimali. Lena idokhumenti yangempela noma ifomu kubhaliswe ngokusemthethweni electronic, okungase silungise sivumelwano ezinye zomthetho.

Kwezomnotho, lathatha eside ukuhluka. Ngakho, ngokusho kwakhe, kwezezimali - kuyinto inkontileka iqinisekisa ukudalwa a fa zezimali kwelinye ezinhlangothini zalo, kanye nezikweletu zezimali (ukulingana ithuluzi) - enye inhlangano. Zingaba abantu kokubili zomthetho futhi zemvelo.

Uyini lowo mthombo?

Umqondo ahlukahlukene angabacwasi. Kukholakala ukuthi kwezezimali zimi kanje:

• A kwempahla zezimali. Ngakho sikubiza imali, ilungelo kufunwe kuwo kwezinye izimo, kanye nokunikeza ithuluzi nokulingana noma enye instrument yezimali.
• isibopho sezomthetho lwezezimali. Ngakho, isivumelwano okuthiwa lapho ngenye inhlangano angacela kahle imali ngomunye.
• Insimbi nokulingana. Kuba yisikhathi futhi lapho inkontileka esinika ilungelo lokuthola ingxenye amafa wenhlangano.

imiqondo eyisisekelo

Ngaphansi IFRS (LAS) 32, impahla sonke etholakala ngesikhathi imali lwemali yenkampani yangaphandle, ukuhweba Receivables, izimali kanye izibambiso. Iimbopho futhi zihlanganisa izindleko okumele zikhokhelwe kusuka nabaphakeli, kanye nazo zonke ezinye izinhlobo ubakweleta. The Inkampani ubophekile ukuba aqaphele ukuthi unakho ngokuqondene nezimpahla kanye nezikweletu kuphela uma omunye amaqembu inkontileka (insimbi wezimali).

Zonke lezi kwezezimali eziyisisekelo kulinganiswa at aphuculiwe yayo kuphela. Njengomthetho, kuba izindleko kwempahla, noma ikhokhwe kusuka izibopho ekhona lenkampani.

Mayelana ngenani elifanele

Indlela ukucacisa ngokuthi ingakanani le izindleko njengoba elibanzi ngangokunokwenzeka? Ngenxa yale njongo, izindleko ukuthengiselana okunjalo, okuyinto bazimisele bophezela Ngakolunye uhlangothi, onolwazi mayelana emakethe futhi izindleko zalowo inkampani. Kungcono futhi kulula nje zisebenzisa intengo imali emakethe evulekile.

Kuthiwani uma lokhu kungeke kwenzeke? Kulokhu kufanele usebenzise noma yimaphi zokuklanywa kwentengo owamukelwa. Sekukonke essence sawo siyafana: zivela ezinhlangothini ezimbili, nentshisekelo nokuthenga okufanayo, ngemva kwalokho-ke ibalwa izindleko kungenzeka.

Futhi sihlinzekela ukusetshenziswa kolwazi emakethe kusukela besithathu, okuyinto Uqeda kwenza amadili efanayo noma babenesithakazelo kubo, wenza ukuhlolisiswa umgomo ka ehlisiwe nokuphuma kwemali. Kubalulekile ukusebenzisa imodeli efanelekayo sokunquma intengo ongakhetha, kusukela kungenjalo nemikhiqizo emakethe ngeke bakwazi ukwakha ukubaluleka inhloso ngempela amafa.

Ukwahlukanisa imali

Ukuze lula kokuhlaziywa okwalandela (uma uwadinga), wonke amafa ezikhonjwe ihlukaniswa kanje:

• Amafa, okuyinto kufanele tihlolwe ngesisekelo ngenani elifanele.
• Zonke izimali ukuthi kufanele ligodliwe kuze buyiselo ephelele.
• Ama-akhawunti zonke ibhizinisi ukubolekisa oluvelele ekhona.
• Zonke izimpahla yezezimali etholakala, okuyinto okwamanje atholakala ukudayiswa.

Cabanga zonke lezi zinto kabanzi.

Ukubolekwa kwemali kanye Receivables

Nemalimboleko Receivables ehilela ukudluliswa kwempahla noma imali net okweletayo, inqobo nje uma yokugcina akafuni ukuba lithengise isikweletu besithathu. Basuke esikalini kusekelwe izindleko ngekuhamba.

Lokhu kubhekisela insimbi wezimali intengo zazo bhala-offs izikweletu ezimbi (ngokugcwele noma kancane) emholweni le isikweleti noma ngabe Yenziwa. Ngokuvamile kulinganiselwa usebenzisa isilinganiso senzalo esisebenzayo, kusukela lokhu kuvumela ngaphezulu ngokwanele ukunquma ukubaluleka kwempahla, ngisho noma ukungakhuli ngokwengxenye lakamuva.

Lokhu kwenza kwezezimali ephumelela kakhudlwana, futhi ukuthenga - oholela kangcono ukuze zimali wenkampani.

Amafa labetibambile ukudayiswa

Zonke izimpahla ezingaqhubeka zenani elifanele futhi zenzelwe ukuhweba ingahlukaniswa kanje:

• Ngazuza ngoba Resell esikhathini esifushane.
• Uma bayingxenye iphothifoliyo zezimali, okuyinto, futhi, ingabe kuyinkazimulo ukuba ukudayiswa esikhathini esifushane.
• Uma ifa iyithuluzi ukukhiqizwa.

Izibopho kanye nemithetho ukusetshenziswa kwabo

Ayikho inhlangano unelungelo lokubekela abantu kwezezimali kulinganiswa elifanele, noma uzisuse kusukela ke. Futhi lokhu kusebenza yonke inkathi ithuluzi ubunikazi, noma ngesikhathi ikhishwe.

Uma sikhuluma izimali ukuthi aphethwe ekuvuthweni, basuke kubhekwe ukuba amafa ngemadlana esinqunyiwe kwenkokhelo kanye maturities zalezi izinsimbi. Lokhu kusebenza kuphela kulabo izimali ukuthi inhlangano akugcini nje uzibophezele, kodwa uyakwazi ukuzibamba. By the way, izikweletu izibambiso ukuthi abe variable intela yezindlu ingase futhi awela kulesi sigaba.

Inhloso ukubamba

It ukalwe njengoba yokufuna ifa, futhi ngezinye ngosuku lokubika ngamunye. Futhi ngenhloso ukubamba amafa zenani zindlela elawula kakhulu, uma siqhathanisa ke ngenhloso ukuthengisa kubo okwamanje. Iqiniso liwukuthi bonke izinhlangano ukuthi isinyathelo ehlukile, ebekela zibheke nokubambisana eside nabo, ngakho-ke ungakwazi ngokuzenzakalelayo kumelwe libhekwe njengelingcwele amaklayenti alithembekile.

Konke lokhu kungaholela ekwakhekeni iphothifoliyo ekhethekile elidinga isijeziso ukutshalwa lapho inkampani liyadingeka ukubamba up ekuvuthweni yabo ngokugcwele. Ukuze zonke ezinye izimpahla akuvunyelwe nakancane ukusebenzisa kwencazelo "labetibambile ekuvuthweni ', umkhawulo kungenziwa enwetshiwe by emva ukuthengwa iminyaka emithathu. Uma inkampani isivele lolu hlobo emakethe kwezezimali, kufanele lihunyushelwe isigaba ukuthengisa elifanele kanye ilungelo yokuthengisa okwalandela.

Inzuzo kumbe ukwehla okwakukade etholwe ngenxa isenzo esinjalo kufanele ngokushesha kubonelelwe amafa. Kwaze kwaba yilapho sebeshiye (!) Ukuphelelwa isikhathi yokuvinjelwa inhlangano unelungelo yokunika utshalomali noma ngezinye izindlela ukuthi umqondo welithi "ukuvuthwa". Uma sikubeka kalula, nokulinganisa esizimele kwezezimali kulokhu akwenziwa. Endabeni izinhlawulo kungenzeka onikezwe ukwephula inkampani.

Abakwazi luboniswe ukuvinjelwa Imininingwane ebhizinisini utshalomali, kanye nezinye izinyathelo esimweni buthaka kakhulu isimo somnotho inkampani.

Yikuphi kwezezimali owaziwa kokuba uthenge ukudayiswa elifanele?

Kulokhu, emakethe yezimali kwezezimali zihlanganisa yonke amagama nezincazelo okulandelayo:

• Zonke nezibopho etholakala ifomu, okuyinto ngaphansi kwezimo ayikwazi ukusetshenziswa njengoba hedging amathuluzi.
• Uma bayiswa ukulethwa izibambiso noma ezinye izimpahla esimweni lapho yokugcina zazitholakala ngaphansi isimo "amafushane" izikhundla.
• Uma ezithathwe ngenhloso ukuthenga emuva esikhathini esizayo esiseduze.
• Zonke nezibopho ukuthi ingasetshenziswa kuphela sikanye nomunye. , Ngaphezu kwalokho ubufakazi edingekayo yokuthi inhlangano uye wasebenzisa zona esikhathini esidlule kakade, futhi inzuzo yayo senziwa ngenxa yezenzo ezinjalo.

Zonke nezibopho ukuthi aphethwe ukuhwebelana elifanele, kufanele ngokushesha kubonakaliswe ukubalwa obengeziwe zonke inzuzo futhi ukulahlekelwa lenkampani okwesikhathi esithile. Zonke ezinye zomculo zezimali emakethe yezimali lingalinganiswa ngezindleko ngekuhamba, kunento eyodwa. Lawa kutibophetela kwekutsi wazithatha ngesikhathi lapho befa zezimali ayikwazi neyaziwayo, "ithengiswe elifanele" futhi kumele kusetshenziswe esikhathini esizayo.

Kulokhu, isibopho esinjalo kufanele tihlolwe ikhumbula kwale mibandela elandelayo:

• Uma kuba iqoqo amalungelo nezibopho ukuthi inhlangano agcinwe ngu umnikazi esedlule, ikakhulukazi kulinganiswa ngezindleko ngekuhamba.
• Nakuba ngaphambili kwakulinganiselwa elifanele, kodwa wadluliselwa inhlangano ezinye izimo ethile.
• Uma isibopho kuyinto inkontileka nge asebhange ukubona isithakazelo loan, okuyinto kungaphasi amazinga emakethe.

Kulokhu, kufanele kulinganiswe ngesikhathi ephakeme izinkomba ezilandelayo:

• Inani ukuthi selitholakele ngokuhambisana ngokuqinile IFRS (LAS) 37 ", nezikweletu namafa akuxhomekile."
• Inani ekuqaleni neyaziwayo ngenani elifanele, ngisho pre-emalini izindleko ngekuhamba.

imiqondo ngezigaba

Namuhla, osomnotho ukuthi zonke kwezezimali ingahlukaniswa ngokulinganayo ngezigaba ezimbili ezibanzi. Esimweni sokuqala, zokuwabona kumelwe zenziwe esekelwe dolobha, lisinikeze ophethe amafa (amasheya, isibonelo), noma okunye ukumela izikweletu inkampani bothile ngaphezu kobomunye. Kulokhu, izibopho zikhishwa. Nokho, ngokuvamile basuke abhekwe ngokomongo wesikhathi, njengoba izimakethe zezimali kanye kwezezimali kulokhu cishe ngeke zihlukaniswe.

ithuluzi ngamunye zibonwa e umongo "iyunithi" lemali dolobha. Kulokhu element ngayinye has izici zayo siqu esiyingqayizivele, isakhiwo kanye isicelo izimo. Kuyinto ngokwehlukahlukana kwabo wonke enikeza ukunyakaza okusheshayo dolobha ezimakethe zomhlaba zezimali kanye nentuthuko yayo okunye. Eminyakeni yamuva emakethe kwezezimali uthuthukisa ngaphezulu asebenzayo, ethembisa eminingi yokuthengisa izindawo ivulekele abakhiqizi eNingizimu-East Asia.

Futhi manje ake sibheke elinye izinhlobo izibambiso, ezifaka hlangana ukuhlahluba welithi "kwezezimali". Ufana. Kukhona izinhlobonhlobo elula ayethanda.

wezabelo ezijwayelekile

Abenzi kuphela ukunikeza ilungelo lokuvota kule nkampani, kodwa futhi anike umnini ukuthola ingxenye inzuzo kusukela yonke inhlangano. Yiqiniso, ukuthi lokhu ezihlukahlukene akuyona kuphela ezivame kakhulu kulo lonke emakethe yezimali, kodwa futhi abatshalizimali anegunya lesabelo elikhulu. izibambiso ezinjalo ithuluzi ezinzile futhi enza izinto ezihlukahlukene, ngakho-ke ukwakheka value abo kuthonywa izici ezivamile emakethe. Zonke izimakethe isitokwe abakwazi kuphela ukuthenga kubo ngqo, kodwa futhi ukuze enze inzuzo ngokusebenzisa izinsizakalo wabathengi noma Brokerage amafemu.

Ezinye izinzuzo enikeziwe kuphela kwezezimali inqubomgomo yezimali. Ngokwesibonelo, ilungelo lokuvota, lapho abaningi baphathwa nabanye kwenyanya, wokubawa abantu bayisekele ivumela ukukhuthazwa ukhetho zabo kwiBhodi Yabaqondisi lenkampani, futhi lokhu - ithuluzi ezibaluleke kakhulu, hhayi kuphela emnothweni, kodwa futhi ezombusazwe.

Phakathi kwezinye izinto, ubukhulu izinzuzo ku ukwabelana Classic incike inzuzo inkampani. ukutshala ngempumelelo, asigcini nje uthola ezinye asizakale, kodwa futhi inzuzo handsome. Yiqiniso, ungakhohlwa ngokukhula value abo ngqo. Kwenzeka lapho isimo somnotho we ibhizinisi is kakhulu ngcono. Nokho, ukubaluleka kwengosi kuba isitokwe ezivamile lingase lehle kakhulu, okuholela ukulahlekelwa zimali.

okuthandayo ukwabelana

Lena bafundzi beliklasi lefana kwamatayitela enikeza amalungelo enwetshiwe ukuba izinzuzo kanye inzuzo kusukela ukudayiswa. Ngaphezu kwalokho, izinzuzo zabanikazi uthole abanikazi ngokushesha lamasheya avamile. Ngesikhathi esifanayo akufanele sikhohlwe ukuthi ilungelo lokuvota ngesikhathi abanikazi zibambiso engekho, futhi ngenxa yalokho nginemibuzo kunomthelela oqonde ngqo ukusebenza kwebhizinisi, ngeke baze bakwazi ukuwenza. Le nqubomgomo zezimali kwezezimali, okuyinto linebanga elinganiselwe kakhulu kwesicelo langempela.

Ngokuvamile, uhlu olunembile walabo izinzuzo, okuyinto makudle ukwabelana, kuncike kakhulu ku-izimfanelo inkampani. kakhulu Ingqikithi yalo ezihlukahlukene kwezezimali wukuthi lamasheya sihlanganise izici izikweletu amathuluzi (njengoba kunjalo ngezibopho, kukhona iphesenti esimisiwe dividend), kanye ubunikazi amathuluzi. Iqiniso odlule libonisa ukuthi zonke lezi zinhlobo zomculo zezimali kuvumela ukuthola imali isivele ngenxa ukukhula kwenani emakethe amasheya ngokwabo, ngubani azinalo ukuthengisa.

Yiqiniso, lapho kunezimo yabo kanye nobubi obuthile. Inzuzo ilungelo esinwebiwe ukuthola inzuzo kanye izinzuzo. Ngaphezu kwalokho, asikho isidingo sokuthi izwi, futhi ukubaluleka ukwabelana encomekayo ukhula kancane kakhulu kunalokho intengo ezivamile.

Ngakho, kwezezimali - ithuluzi elinamandla inzuzo, futhi umthelela ibhizinisi.