Okweletayo - kuyinto ... Iyini abanamacala umehluko kusuka abakweletwayo

Ngokuhambisana nomthetho, kweleti is - okweletayo, okungase njengesakhamuzi (ngabanye), futhi inhlangano (esemthethweni), kanye isihloko umnotho, isikweletu kotoryi.

Ama-Akhawunti Iyatholakala futhi akhawunti ekhokhwayo. imiqondo

Okwamanje, izikweletu abahlanganyeli ubudlelwane kwezomnotho babé ingxenye enkulu lonke uhlelo inzuzo kwezomnotho kanye nezomnotho. Izivumelwano lolu hlobo ezikhathini zanamuhla uthathwa njengohlaka isici ebalulekile, futhi kudingeka tekubala zezimali.

Izikweletu kungaba nomuntu ayemkweleta futhi nakwabangenangqondo. Lezi izinhlobo ezinkulu izikweletu. Abahlanganyeli of Receivables kanye okumele zikhokhelwe senza ngokuvumelana nakho, abanamacala nabantu abakweletwayo. Umqondo lolu hlobo izikweletu kumele ilungiselelwe kabanzi.

Ama-Akhawunti Iyatholakala yinani ehlanganisa imali eyayiyikweleta kwinhlangano ngenxa ukuxhumana yayo nezinye izinhlangano noma abantu abangaphandle emkhakheni kwezomnotho. Ukuba khona kwalawa izikweletu kusho ukuthi impahla ye-ibhizinisi, okuyinto akufanele kusetshenziselwe ngokwalo kanye ezikhishwe umuntu abe njengalokhu enjalo.

Okumele zikhokhelwe okukhulunywe lemali icala ukuba okweletayo bese bekhetha omunye umuntu, odinga ukukhokha izikweletu. Lokhu izikweletu kuphakama lapho isikhathi okuvunyelwene ukukhokhelwa kokusebenza isibopho esiphathelene nokukhokhwa sempahla ethengwayo, amasevisi wathola siphelelwe yisikhathi, futhi ukukhokhelwa engakaze uzibophezele. Ngokungafani Receivables ke ukuthi okweletayo ngabanye isebenzisa izimali okungezona ezakho kuye eqinisweni, ukuthi uyindlela, okuyizinto ngaye Ngamanani izikweletu.

Lokufanako nalokwehlukile

Receivables kanye okumele zikhokhelwe ivamile futhi ihluke nomunye. Common yokuthi ngesisekelo kokubili isikweletu igebe isikhathi phakathi ibulawa ngesihluku futhi ukukhokhelwa. inqubo enjalo siwukwehluleka ukusebenza njengendlela yokuthola inkokhelo.

I izikweletu umehluko kukhona izici ukusebenza kwawo njengoba uhlobo izibopho ezihlanganisa izikweletu.

Ngokungafani okweletayo kusukela ayemkweleta

Ukuze uzwisise kokuhle, kubalulekile ukucacisa ukuthi okweletayo - umuntu unomsebenzi komunye umuntu. Ngamanye amazwi, kuba okweletwayo okweletayo.

Abakweletayo nabantu abakweletwayo ihluke nomunye ngokuthi yokugcina Unelungelo zidinga kubuye izikweletu kuqala. Labo ababamba loan, kukhona isibopho eyodwa kuphela - ukuze ibuyisele le mali.

Asho sokusebenzelana

Abakweletayo nabantu abakweletwayo avame nozakwabo nomunye. Inkontileka kuleli cala, kufanele inzuzo. Kulezi imibhalo omunye counterparties ukuthengisa izimpahla noma enze noma yimuphi isibopho, isevisi, ukuba benze lo msebenzi, nokunye. N. yesibili counterparty umkhiqizo noma isevisi ukukhokha ngaphakathi nenkathi yenkontileka ecacisiwe. Njengoba nje kukhona ukubambezeleka ekukhokhweni, ubambezele umuntu eba nakwabangenangqondo. Ngakho, okweletayo - usonkontileka oye imisiwe ukukhokhelwa yesivumelwano.

Bhala-off Receivables

Kumele kukhunjulwe ukuthi iningi amanani izikweletu kungukuthi washeshe. Ngakho, kungenzeka ukuthi izinkokhelo ngokweqile emagunyeni intela, kanye neziphathimandla zezimali ukwesulwa kusukela balance sheet kuphela ngemva zokubala kabusha kwale mali kuzokwenziwa ngenxa izinkokhelo kwenziwe esikhathini esizayo. abasebenzi Nezikweletu ngokuvamile phindisela izingxenye isikhathi eside, ngokusebenzisa nokugodlwa amanani okufanele ikhokhwe kubo. Kungase kube abantu abashiya inhlangano futhi akusho angabuyisela izikweletu ngokuzithandela, kulesi simo, emva kwesikhathi komkhawulo iphelile, inani izikweletu ukwesulwa njengoba ukulahlekelwa. Ngemva nje inkathi ngokwanele eside ngokuvamile eyibuyisela amanani ekhokhwa izimangalo.

Abadonsi akhawunti, kanye nanoma yimuphi omunye izikweletu, wamabhuku ezimali, ngesikhathi lapho olandelayo isikhathi intela kuphelile. Ngokuvamile, ngezinsuku ezithile ukubhala off the izikweletu yalolu hlobo sezisunguliwe cha. Ngakho-ke, uma uqede inkathi komkhawulo isikweleti esithile, kufanele ukwesulwa.

Imisebenzi akhawunti izibalo nge abanamacala

Lokunye lokubaluleke ngalokulinganako kukhona ama-akhawunti atholakalayo. Into ebaluleke kakhulu ingxenye kwamabhuku kuya balandise ubhale izinkinga ezihilelekile. Ngokusho izinto eziyisisekelo umthetho isibopho njalo exhumene ilungelo ayemkweleta ukuze afune ayekweleta obligatory ukwenza isenzo esihambisanayo. Ukusebenza nezibopho siwukuba nobuhlobo zomthetho nge umbono othile, abacacisiwe ezihlobene idatha ubudlelwano obusemthethweni kukhona izibopho mutual kulobu buhlobo.

Uma umuntu oyedwa - okweletayo - ukuba ngokuzithandela liqalise izenzo ukugcwalisa izibopho, isiqu sesibili - umbolekisi - noma kunjalo aphoqelelwe ukuba ukuthatha leli ukusebenza. Uma okweletayo ehluleka ukuthobela isibopho ngokuzithandela, umuntu ayemkweleta, angafaka isicelo enkantolo ukuphoqelela. Inkantolo ingakhipha umyalelo okweletayo ukugcwalisa isibopho ukuphoqelela yonke impahla yayo. Esinye isici ukuthi okweletayo - kuyinto okweletayo, ngakho-ke kungumsebenzi engenziwa compulsorily yinkantolo, kanye ayemkweleta kungadingeki, futhi unelungelo ukuya enkantolo ngokubulawa izibopho ngu okweletayo.

Isibopho has njalo ukwenzani la maqembu amabili - ayemkweleta futhi nakwabangenangqondo. Kungenzeka kukhomba tincabhayi letisembili ukuthi wabhekana isiphetho ezimali umsebenzi nge abakweletayo. Phakathi kwabo:

• cash flow ezimali, kanye ukunyakaza kwabo imisebenzi, okufanele kube okuphelele, ecacile futhi enembile;
• ukuhambisana nokulawula imali futhi ukukhokha nokulungisa izikweletu isiyalo;
• esungula Ukwakheka Iyatholakala oyiyo (lokhu kuhlanganisa ukuzimisela isikhathi, uhlobo izikweletu, njll ...);
• liqine yokwakheka Receivables oluvelele.

Ama-Akhawunti okubonisa ama-akhawunti atholakalayo

Oholela ezimali, isisebenzi kumele libonise Receivables. Kufanele ikhumbule zonke abakweletayo. I-Akhawunti okuyiwona uyakucabangela izikweletu yalolu hlobo, is washayelwa ngokuya ibhalansi akhawunti.

Zonke izibalo kumele iboniswe e-akhawunti alandelayo, okuyinto yena, ngaphandle amakamelo, zinamagama ekhethekile. Lokhu kubenza babe № 60, 62, 68, 69, 70, 71, 73, 75, 76.

Ezinye izindaba zika-abanamacala

Phakathi bonke abaphethe ezikweletini labelwe nezinye abanamacala - kuba abantu, imininingwane yako kumele iboniswe ku-akhawunti "Okunye ..." endaweni enikeziwe ngokukhethekile kulesi sihloko. Iletha ndawonye ezihlukahlukene amanani kufakwe leli qembu elilodwa ngezindlela. Lokhu kuhlanganisa intela abasebenzi ekhokhwa kanye Iyatholakala uma enikeziwe yisiphi isamba, ezifana sokubolekwayo. Ukubolekwa kwemali kungenziwa ikhishwe noma kusuka yezimpahla ibhizinisi noma inhlangano, futhi ngezithukuthuku amabhange. On lesi sihloko esifanayo ubeka amanani adingekayo nokubuyiselwa umonakalo. Futhi ngaleso sihloko sisebenza izikweletu sabantu baphendule ngabakwenzile, ukusweleka lezimpahla amanani, izikweletu kubaphakeli. Kunezindlela eziningana amanani okuyinto nazo kuthiwa leso sihloko.

Izibalo nabanye abanamacala

Ema-akhawuntini ibhalansi senzelwe akhawunti izibalo nge izikweletu ezihlukahlukene, ngaphandle izinkokhelo yimaphi ama-akhawunti ahlukene zinikezwa, ziyabhekelelwa nemizana nabanye abakweletayo.

Okwamanje, ishadi yama-akhawunti sakhiwa inqwaba yama-akhawunti ukuze kubhekelelwe operation, elalikade zaba ku -akhawunti 76, okuyinto besihloselwe zasemizaneni abanamacala ahlukahlukene. On akhawunti efanayo ku-akhawunti kanye izinkokhelo abakweletwayo ngalesi simo.

Okwamanje olunikezwa 377, okuyinto ivumela izibalo nabanye abakweletayo. KwaBantu nabanye abakweletwayo manje olwenziwa ku-akhawunti 685.-Akhawunti 377 inikezwa ukuze kubhekelelwe ama-akhawunti atholakalayo ziqhamuka izisebenzi, izihloko kobunikazi ngokuhlanganyela, uma kungukuthi usethe njengenkolo esemthethweni ehlukile. Njengoba kakade kushiwo ngenhla, izinkokhelo abasebenzi zenziwa ezimweni lapho umboleke, noma unezinye nezibopho umqashi.

Futhi umthethosivivinywa ziyabonakala 377 zasemizaneni ezikhungweni ezahlukene yasebhange, sikhokha ethile futhi ikhomishini amasevisi yasebhange inhlangano kanye nezinye izinhlobo ezifanayo izinkonzo ezenziwa amabhange ezingenziwanga kuhlobane ngokuqondile imisebenzi yesikhungo semfundo yasebhange.