Njengoba kuboniswe kokusele Receivables

Ibhalansi ye inkampani uyithuluzi ezibaluleke kakhulu zezimali lapho lonke ulwazi ngalokho le nkampani ayebuthene elilodwa noma amabili Amakhasi ungumnikazi (izimpahla zayo) nokuthi ngezithukuthuku izimali zomphakathi (izikweletu) amafa wadala. Omunye lwezinhlobo ezivame kakhulu ebhizinisini amafa kuyinto Iyatholakala. Ukuze uthole ukwaziswa sendlela ukuboniswa Receivables kule-balance sheet, evame ukubuzwa njengoba ezimali imfundamakhwela nochwepheshe ngomuzwa. Esihlokweni lanamuhla sizozama ukuphendula eminye yale mibuzo.

Sokuzindla Receivables kule-balance sheet wenziwa ulayini "Receivables eside" ngaphansi non-zamanje amafa, kanye emgqeni "Receivables esifushane" ngaphansi izimpahla zamanje. Njengoba ubona, umbandela esiyinhloko Ukwahlukaniswa isikweletu empilweni yalo. Kulo mbhalo, kokubili balance sheet, Receivables zihlukaniswe eside futhi short-term ngenxa yokuthi lezi zimpahla ngezinga elithile ezahlukene zezimali, futhi ngaleyo ndlela ngibalethe isilinganiso esisodwa ngeke bakwazi, ngabe yikuphi esikhathini esizayo kube nzima ukuba sihlaziye isimo sezimali wezasekhaya kule nkampani. Yesikhathi eside izikweletu ukuvuthwa ubhekwa esingaphezu konyaka, futhi short-term - kuze kube unyaka.

Ama-akhawunti atholakalayo ku-balance sheet awabonisi umugqa owodwa, kodwa abaningana. Okokuqala lo okuthiwa izindleko fixed izikweletu net - lemali ukuthi inkampani empeleni ulindele ukuthola. Lokhu kulandelwa umugqa e okulotshiwe intengo yesikweletu, okungukuthi, inani ukuthi inkampani abanamacala kumele ngokuvumelana imibhalo. Kodwa ngokuvamile amabhizinisi uthole njengoba ukubuyiswa kwemali isamba esingaphansi umuntu ekuqaleni bavumelana. Ukuze sikubonise umehluko phakathi lemali olubhaliwe izikweletu kanye nenani ukuthi inkampani empeleni ulindele ukuthola, ukubeka umugqa "ilungiselelo ezimbi izikweletu", okuyinto kulotshwe inani kwadla inkampani ngenxa abanamacala abonakele

Ngaphezu kwalokho, Receivables kule-balance sheet libhekwa ngokuvumelana uhlobo nakwabangenangqondo. Ngakho, ukukhululwa abanamacala ezifana izinhlangano mali, abanamacala yasekhaya (isib, accountant) nezinye amabhizinisi.

Kubalulekile ukusho ukuthi ama-akhawunti atholakalayo kwi-balance sheet awabonisi nje imali ngenxa kusuka nezinye izinhlangano, kodwa futhi, isibonelo, alibale ukulethwa kwezimpahla, imishini, noma imisiwe ukuhlinzekwa kwezinsizakalo okuyiwona yokukhokha isivele wenza. Ngokwesibonelo, uma ibhizinisi uye wadlulisela imali, bathi, umshini omusha, kodwa kwezidingo zayo kuzothatha amaviki ambalwa, awukwazi nje ashise izindleko umshini izindlela eziyisisekelo - kufanele kuqala ukurekhoda ngentengo yaso akhawunti ekhokhwayo ukuze abahlinzeki, kodwa ngemva kokuba ukulethwa ukudluliswa leli nani ukuze ukubaluleka okungaguquki izimali.

Khumbula futhi ukuthi ama-akhawunti atholakalayo kwi-balance sheet kuboniswa njengenhlangano sibalo aggregate, okuyinto base ukukhonjiswa akhawunti ukugcinwa Iyatholakala. Lokho isibonisi efanele DMZ ku ezimali akhawunti ngaphansi akhawunti uhlelo babeyogcina yakha isibalo lesifanele inani izikweletu, okuyinto ke ingena ibhalansi. ukuphathwa ngokucophelela akhawunti ngayinye kanye nokuqinisekiswa kokuba semthethweni yokubonisa ukusebenza kule ukulinganisela Isivivinyo ekupheleni kwesikhathi ukuze usize sigweme izinkinga zesikhathi esizayo lapho kumiswa yenkampani-balance sheet, okuyinto uzothola kunzima kakhulu lapho kwenzeka iphutha kunangesikhathi imisebenzi ukubonisa eyinhloko ekulandiseni.

Sithemba ukuthi lesi sihloko kuye kwangisiza ukuba abafundi kafushane bajwayelane izici ukubonisa CLE kumadokhumenti zezimali wenkampani.