Ukutshalwa kwezimali esifushane

ukutshalwa kwezimali esifushane Yimali izinhlangano ibhizinisi amathuluzi ehlukahlukene yezezimali ngaleso sikhathi sezinyanga ezingu-nambili. Amafomu eyinhloko ukutshalwa ezinjalo - Ukuthola short-term izikweletu, amabhondi, izitifiketi zezimali ezitshaliwe kanye ezifakwa nge ubuqiniso okungenani unyaka wonke.

Esifushane ukutshalwa - indlela ukusebenzisa manje imali izimpahla zayo etholakalayo sizuzise nakakhulu esikhathini esizayo, noma okungenani lula ukuze bazivikele izinga lokwehla kwamandla emali ukulahlekelwa. Ngenxa zezimali okusezingeni eliphezulu, ukutshalwa kwezimali yesikhathi esifushane kungenziwa ulinganiswa izindlela zokukhokha, futhi ngenxa yalokho, ukunikeza izibopho eyinhloko zezimali lebhizinisi kwezomnotho. Futhi ngokwedlulele ekuphathweni kwezimali kanjalo, zingase zibhekwe njengesisekelo amafa yemali, Ngakho-ke sisebenza kubo okufanayo nokulawula iziyisikhombisa.

ukutshalwa kwezimali esifushane kufanele kubhekwe ku ingxenye isihloko, lapho imisebenzi lezi zimali wathola. Ngemva kokushikashikeka unyaka wonke - sekuyisikhathi kancane kakhulu ukwenza inzuzo enkulu. Yingakho izimali atholwe ngokuyinhloko asetshenziswa ukuthengwa izinto futhi izinto zokusetshenziswa (isikhundla uketshezi kakhulu kwanoma iyiphi ibhalansi). Nokho, kukhona izikhathi omuhle kulolu hlobo utshalomali. Okokuqala, ingozi ephansi bokulahlekelwa imali, njengoba isimo somnotho unyaka wonke kungaba kakhulu ngokunembile ukubala kanye ukubikezela.

Nokho, ezweni lanamuhla eziyinkimbinkimbi, ngaphezu izinkinga zomnotho ukuthi abe nomthelela obalulekile ezomnotho izifundo, kumele ahlolwe futhi isimo sezombangazwe (isibonelo, ukhetho). Futhi ukubaluleka eside iyona lwemali kazwelonke.

Abanye ababolekisi uthanda ukunikeza izimali ngesikhathi ngokwanele eziphezulu zenzalo ukuthi ukunciphisa izingozi futhi ukulahlekelwa ezihlobene nokuntula buyiselo imalimboleko.

ukutshalwa kwezimali esifushane e kwezezimali ezifana izibambiso, kucatshangwa ukuthi kuzuzisa kuphela uma amasheya atholwe ezicashunwe emakethe yezimali futhi kalula zingaphendulwa zibe yizindawo yokuhlanganela imali nganoma isiphi isikhathi.

Ekusebentiseni zesikhathi esifishane zokonga imali, amabhizinisi nabantu ngabanye ngokuvamile umane ufune usizo ochwepheshe ukubala imali ngokuhlanganisa ngayo ingozi ukuze kube izinyanga ezimbalwa ukutshalwa kwezimali khulula. Ngezinye izikhathi, ngisho nalapho kungase kusho ukuhlaziywa isebenzisa isofthiwe ekhethekile.

Ngo ezimali, lolu hlobo utshalomali is ebalulwe akhawunti efanayo 58 ukuthi igcina amarekhodi esimeningcondvo uhlu amafa. Lokhu kungafaka ukwabelana ukuthi kwathengwa ukuze bathole izinzuzo esikhathini esizayo, kodwa nge ubuqiniso ngonyaka elilodwa. Kulesi uhlu akhonjiswa futhi ezifana izinhlobo izibambiso, ezifana iziphathimandla izikweletu, isimo nemithetho yendawo abe inkathi nambili izinyanga ukuvuthwa noma irisidi elindelekile imali ngomnyaka owodwa. Ngenxa yalokhu thathani ku ukubolekisa akhawunti esikhishwe nezinye izinhlangano isikhathi esingangezinyanga 12 futhi, ezifakwa emabhange.

Ngaphezu uhlobo ecacisiwe akhawunti 58 utshalomali kungenziwa kubonelelwe akhawunti osizayo 82, okuyinto, ngokusho isihloko "Ukuhlinzekwa izikweletu ngabazeka", engenisa imali kubantu bakulesi ukuthengwa short-term izibambiso esikhathini esizayo esiseduze. ezimali yabo yenani bazimisele ngokufanayo ukulondoloza yesikhathi eside futhi imele izindleko langempela wemali.

Esifushane ukutshalwa kwi-balance sheet ziboniswa imigqa 250-253. Line 250 iyona "ukuqongelela" futhi liqukethe isamba imigqa 251-253, esimelela ku nama-akhawunti amancane, okungukuthi:

- umugqa 251 limelela inani izimali ezibolekwe, okuyinto zikhishwa kwezinye izinhlangano ibhizinisi isikhathi esingaphansi konyaka;

- 252 inani lamasheya siqu ababethengwe emuva kusuka bamasheya;

- umugqa 253 libonisa nokutshalwa kwezimali kweminye imikhakha yesikhathi esifushane (izibopho, izibambiso kanye imali).