Umbiko wezimali

Noma yimuphi umbiko wezimali kuyingxenye amandla futhi kubaluleke kakhulu yombiko wonyaka. Umgomo wakhe - ukuqinisekisa ukuqoqwa kolwazi mayelana isikhundla webhizinisi zezimali, wokusebenza kwezimali, noma yiluphi ushintsho isikhundla isikhathi esingaphezu konyaka. Lo mbiko ibonisa nekusebenta ukuphathwa kwebhizinisi.

Amelwe imibhalo kwale datha uhlamvu kumele kube sobala (ukunikeza ngokugculisayo umqondo umsebenzi inkampani), abalulekile (ngokuvumela ukuhlola imiphumela umsebenzi), enokwethenjelwa (ayinamphoso, Ukuhlanekezelwa kanye ngeziphambeko kusukela iqiniso), ufana (ukuhlonza Amathrendi ukusebenza kwe ukusebenza kwamabhizinisi).

Umbiko wezimali we ibhizinisi kumele ibe bawuhloniphe ngokuqinile isikhathi kuvunyelwe (mibiko nsuku zonke, masonto onke, ngekota, ngonyaka). Imininingwane yemali has imikhawulo izinzuzo kanye nezindleko, okungukuthi, izinzuzo ethathwe ekuwulungiseleleni kumele singeqi izindleko ke. Imibiko imali futhi imali edeskini bakha nsuku zonke, ngokuya yokuthengisa - masonto onke, nyanga zonke, ukuphathwa - nyangazonke futhi wekota zezimali - kanye noma kabili ngonyaka.

Umbiko wezimali senzelwe ukulungiselela ulwazi kubasebenzisi zalo ezihlukahlukene. Kungase kudingeke ukuba abakweletwayo ibhizinisi noma impahla eluhlaza abahlinzeki, abafuna ukuthola ukuthi creditworthiness yenkampani. Masheya kanye zimali uzofunda mayelana nemibiko nenzuzo, ama-ejenti kahulumeni lemininingwane efana ukuqoqa intela noma ukulawula sangaphandle inkampani.

Into ebaluleke kakhulu izinhlobo nokuziphendulela ukuphathwa wezezimali zimi kanje: Balance Sheet, Income, Cash Flow.

Lowo Mbhalo wangonyaka we main - silinganise umbiko wezimali - ibonisa ezimali ukulingana amafa, nokulingana kanye nezikweletu ibhizinisi ngesikhathi esithile. Siqukethe ngokuqondene nezimpahla kanye nezikweletu, okuyinto ngokuvumelana nesimiso sbalansivannosti zilingane. Ngaphansi komthetho isiRashiya, amashidi ibhalansi yabhalwa ngenxa ikota 1st, kwathunyelwa ingxenye eyodwa, izinyanga 9 futhi kunyaka ogcwele.

Amafa kukhona izinto ezibonakalayo kungokwakho inkampani futhi ube nenani lemali. Bangabaholi impahla (imishini, izinto zokusetshenziswa, imishini, njll) futhi angaphatheki (Amalungelo ubunikazi). Izikweletu - kukhona izikweletu zezimali kanye nezibopho lenkampani noma ibhizinisi. Babonakala uma wenza loan, credit.

Ukuze okuhlola ukusebenza inkampani kukhona izitatimende ukulungele zokusebenza nokuphuma kwemali. Okokuqala, le nzuzo kanye akhawunti ukulahleka phakathi nenkathi ethile ibonisa yonke ingeniso kanye nezindleko ibhizinisi. Okokuqala ngokufingqiwe lo mbiko izimali (okwedlulele yokuthengisa) kanye nezindleko (izindleko), khona-ke mithandazo emalini yokuqala, ukubonakalisa iholo net inhlangano.

Lwezezimali kwemali isitatimende inikeza ulwazi isiqondiso kuzo zonke izinkokhelo kanye namarisidi izimali isikhathi esithile. Lo mbhalo usiza ukuhlola ezintathu ukugeleza umphumela izimali: ezezimali, ukutshalwa kwezimali kanye nokusebenza, echaza lapho kwafika imali nalokho sasetshenziswa.

I ukulungiselelwa kwezitatimende zezimali kungumsebenzi izinhlangano kanye namabhizinisi on the jikelele sentela umbuso. Imibhalo kufanele ehlelekile ihlanganiswe futhi litholakale iziphathimandla zentela.

Ngamunye umbiko wezimali ka inkampani incazelo yalo elikulesi sihloko. Kufanele zihlanganisa ulwazi mayelana nezindlela accounting ngesikhathi inkampani, incazelo izinto ngazinye ngokuqondene nezimpahla kanye nezikweletu, idatha isakhiwo dolobha bamasheya, ulwazi ukuthengiselana off-balance sheet izinto (ongakhetha, Swaps, izivumelwano phambili, kanye nabanye.). izincazelo avame ukunikwa ukwaziswa okwengeziwe mayelana nesimo se-ibhizinisi ngokwezezimali kuka imibiko ngokwabo.