Ubude ofeleba rate ukubala yayo

emithonjeni ehlukene impela eningi abayinakanga yini izinga cap nendlela is ke kubalwa. Nokho, esigabeni 'jikelele ofeleba izinga "idinga ezinye incazelo eyengeziwe.

It esibaliwe quotient etholwe sokuhlukanisa inzuzo yokusebenza enanini inani ethengiswa kakhulu intengo lonke inkampani noma ezivezwa ibhizinisi. Inkomba kuhlanganisa value kanye nokubuya utshalomali, futhi zizithobe value abo. Kunqunywa le ndlela-ke akufaki izikweletu - ngaleyo ndlela kucatshangwa ukuthi inkampani ayinakho izikweletu eside. Lokhu value ke wafingqa anenani emakethe ingqikithi. Lokhu kwenziwa ngendlela elandelayo: kucatshangwa ukuthi ingxenye izikweletu eside esivuna izinkampani nokulingana. Ngemva kwalokhu, ukubaluleka net eyenziwe ibhizinisi noma umkhiqizo (ibalwe amagugu ngaphambi kokususwa kwe tax) yengezwe icala ukwehla, kanye nalabo izindleko inkampani akhokhe inzalo.

izikweletu eside sengezwe ukubaluleka nokulingana dolobha yenkampani kule-balance sheet. Ngaphezu kwalokho, ngokuvumelana nenqubo efanayo, ukubaluleka sengezwe iphesenti inzuzo icala kuwo wonke ukubaluleka ezuziwe yesikweletu. Lezi zihloko ziwumsebenzi kahle kuvunyelwe okuhlukile (ezibanjwayo), ngakho-ke akubonakali eyanele, ngisho isisekelo esibophezelayo esengeziwe nembuyiselo ekutshaleni imali. Kodwa ekugcineni kuvela ujenene ofeleba izinga ezinjalo, eveza ukubaluleka ukubuya Imininingwane (ezivukayo ngenxa amortization futhi ukwehla), kanye ukubaluleka imali Imininingwane (kufaka inzalo), maqondana nenani nokulingana inhloko-dolobha ibhizinisi noma inkampani kanye nezimali ezibolekwe.

Ukuze sifanekise indlela ngesilinganiso ofeleba, okuyinto ukubala kwenziwa ngendlela efanayo, sicabanga ukuthi idatha sokubalwa Imininingwane olukhethiwe JSC. Simelela lesi sinyathelo amasu ngesinyathelo fomu.

Isinyathelo 1. Lapha, ukuzimisela kuyinto inani amasheya enkampani noma izinkampani. Lokhu kusebenzisa ukubaluleka kusho kwesikhathi kuyinkomba iningi ukuzinza ngokuya izici emakethe. Lokhu ayisilinganiso lwefa siphindwe ngesibalo lamasheya avamile ukuthi ikhishwa ku inzuzo lesikhathi esikhethiwe. Ngaphezu kwalokho, ukucabanga ukuthi kungenzeka abe nokwenza izichibiyelo ezithile kufanelekile ekubalweni ikhumbula ukwabelana encomekayo. Inani lokugcina engqikithini yenani lebhizinisi.

Isinyathelo 2: Kulesi sigaba, kukhona kwalokho yenani ekubalweni kwesikweletu eside lesikhathi esikhethiwe ukuba isamba intengo wezabelo ezijwayelekile.

Isinyathelo 3. Lapha, i-inzuzo net ibhizinisi, kubalwa nokukhokhwa kwentela, engezwa ukubaluleka kwentengo.

Isinyathelo 4. Kulesi sigaba lemali engenayo kanye ukwehla izindleko net ehlukaniswa isamba ukubaluleka, okuyinto etholwe kwengezwa ngemali yasemakethe kwempahla nezikweletu eside. Ngenxa yalokho, sithola lesi sibalo, esibonakala by Imininingwane ofeleba izinga.

Isinyathelo 5. Kulinganiselwa inzuzo net ngaphambi kokususwa kwe tax ukubaluleka ukwehla futhi isithakazelo ezibanjwayo.

Isinyathelo 6: Inani etholakale lapho ukubala odlule sehlukaniswe ngesilinganiso ehlanganisiwe, izinga kwalo kunqunywa ngesisekelo ulwazi kusukela database ibhizinisi. Uma engekho onjalo, noma ukwehluleka kwabo, indlela ehlukile esetshenziswa, okuyinto kunqunywa izinga nosonhlamvukazi. Real Estate, beletha imali inkampani, njengoba into yokubala kuleli cala futhi kunakwe. Kususelwa le ndlela ehlukile inqubo uhambisane summation indices.

Isinyathelo 7. Wenziwe sokuhlukanisa Inani engenayo inetha kanye ukwehla ukubaluleka ukubheja Imininingwane. Umphumela intengo egcwele nokulingana noma ibhizinisi inkampani esekelwe ukubaluleka izimali ezibolekwe.

Kufanele kuqashelwe ukuthi, e izibalo kwathiwa babecabanga ukuthi izikweletu eside ukuthi bazitshela njengengxenye nokulingana. Kungokwemvelo ukuba ukubala inkampani target uzodinga ukukhiqiza value ukukhupha izikweletu eside index ukulingana amanani.