Ubume bebhanki efunyenweyo yenkampani kuxhomekeke kwicandelo nakucandelo apho lisebenza khona, kunye nokuphathwa kweenkqubo zeentengo zemboleko.
Inkampani ye-A / R yabo kwiphepha lemali, njengempahla ekhoyo.
Ukurekhoda i-A / R kwiSahluko seBhalansi
Indlela efanelekileyo yokuqonda i-akhawunti efunyenweyo kukujonga ukuthengwa kunye nendlela ekupheliseni ngayo kwi- balance sheet .
Khawucinge ukuba uWal-Mart ufuna ukulungiselela isethi esitsha ekhethiweyo ye-Harry Potter yeencwadi ezivela kumshicileli. Ixoxa nge-50,000-unit run that will not be available anywhere else. Iincwadi zinyathelisiwe kwaye zifakelwe, kwaye umshicileli uya kuhlawula i-Wal-Mart $ 30 ngesethi nganye. UWal-Mart uza kuthengisa iisethi zeeRandi ezingama-90 ngamnye kumthengi walo.
Xa umvakalisi ehambisa iiyunithi ezingama-50 000 kwiWal-Mart, iya kubandakanya i-bill ye $ 1,500,000. Yimali eyimfuneko kumrhunywa (50,000 qty x $ 30 ngesethi = $ 1,500,000). UWal-Mart ufumene iincwadi eziphathekayo, kodwa umvakalisi akahlawulwa nangona ivumelekile ngokomthetho ukuba imali yayo.
Ezi $ 1,500,000 zihlala kwiphepha le-balance sheet yomvakalisi njengengxelo efunyenweyo.
Kwiphepha le-flip, lihlala kwi-balance sheet yase-Wal-Marts njengoko zombini i- asethi yempahla kunye ne- akhawunti ehlawulwayo .
Immimiselo yokuhlawula
Ngokuqhelekileyo, inkampani ithengisa iimveliso ngeebhanki zibeka imiqathango ye-A / R yayo. Amagama afaka inani leentsuku apho abathengi kufuneka bahlawule umrhumo wabo phambi kokuba bahlawulwe umrhumo wexesha elide.
Xa abathengi abahambelani nemigangatho yokuhlawula, umthengisi angakwazi ukufikelela kumthengi walo kwaye anikezele ngemigqaliselo emitsha okanye nayiphi na enye ikhambi lokuqokelela kwilwayo.
Ukuba akukho nqubekela phambili eyenzekayo, i-akhawunti efunyenweyo ibhalansi ingatshintshiswa kwi-arhente yokuqokelela okanye, kwiimeko ezininzi ezigqithiseleyo, iqumrhu lithatha umntu okanye isikhungo esikuhlawula imali, sifuna inkululeko enkundleni ngokuthatha impahla.
Iifisi zihlala zisebenzisa nayiphi na imimiselo yesiqhelo se-A / R. Ezi zichazwe njenge "Net 10," "iNet 15," "iNet 30," "iNet 60," okanye "iNet 90." Amanani abhekisela kwinani leentsuku apho inani lemali lihlawulwa kwaye lilindeleke ukuba lihlawulwe. Umzekelo, umnatha 10 uthetha ukuba unemihla elishumi ukusuka kwirekhodi ukuhlawula ibhalansi yakho.
Ukukhulula ukuhamba kwemali kunye nokwandisa isivinini apho singakwazi ukufikelela kwiinkxaso-mali, iinkampani ezininzi zinikeza isaphulelo sokuhlawula kwangethuba kwii-balance / A balance balance to be motivated by customers to pay them soon. Ngokuqhelekileyo kumxhasi unomdla wokufumana isaphulelo kunye nokuhlawula kwangethuba, kuba isaphulelo sisebenza kwizinga lokukhula kwonyaka kunyaka ongaphezulu kwezinto ezingayifumana kwenye indawo.
Ukulinganisela okukhulu kwe-A / R
Ukuba nomlinganiselo omkhulu we-A / R kwibhalansi ibonakala ngathi ilungile. Uya kucinga ukuba yonke inkampani ifuna umkhukula wexesha elizayo, imali ekulindelekileyo ezayo.
Nangona kunjalo, imali kwi-A / R yimali engekho ebhankini, ebonisa ukuba inkampani inomngcipheko. Ukuba uWal-Mart wahlawula okanye akazange ahlawule umshicileli, kuya kunyanzelwa ukuba abhale phantsi i-A / R ibhalansi kwibhalansi yayo nge $ 1.5 yezigidi.
Ukuphulukana nale lahleko kunye nokunamathela kwiiyunithi ezingama-50,000 zesiqhelo zeencwadi zikaHarry Potter zingaba nzima kumvakalisi. Khangela ingqalelo kwi-akhawunti yenkampani efunyenweyo. Kufuneka kube kuhle kakhulu. Ukuba umthengi omnye okanye umxhasi umele ngaphezu kweesithoba okanye kwi-10 ekhulwini zeeakhawunti ezihlawulwayo, oku kudala ukutyhila kwaye kungabangela isizathu sokukhathazeka.
Ngokuqhelekileyo, iinkampani zakha i-cash reserve yokulungiselela imeko efana nale. Iimali zerhafu zecala lokubamba ixabiso elinciphisa inzuzo ngamnye ngonyaka, zenzelwe ukulinganisa ilahleko ezilindelekileyo. Ukuba iindawo zokugcina izakhiwo zingenelanga okanye kufuneka zinyuswe, iintlawulo ezongezelelweyo kufuneka zenziwe kwitetimenti engenayo .
Izibonelelo zisetyenziselwa ukurekhoda imali ebekwa bucala ukufihla zonke iindidi zeemicimbi, ukusuka kwi-warranty return expectations kumalungiselelo emboleko embi kwiibhanki.
Iintlawulo ezihlawulwa okanye ezingenakufunyanwa
Ezinye iinkampani zinomzekelo wezohlukeneyo zoshishino kwaye zihlawulwa ngokukhawuleza. Kule meko, ishishini alinakubhalisa i-akhawunti efunyenweyo, kodwa kunoko kufaka umthwalo kwi-balance sheet kwi-akhawunti eyaziwa njengeengeniso ezingenakufunyanwa okanye imali engenayo imali.
Njengoko imali ifunyenwe, mhlawumbi ngokuthunyelwa kweemveliso ezithembisiwe, ukwenza inkqubela phambili kwinkqubo yokuvelisa xa usebenzisa "ipesenti yokugqiba" indlela, okanye ukuhamba kwexesha, idluliselwa kwingeniso engafumanekanga kwi-balance sheet ukuthengisa ingeniso kwingeniso isitatimende, ukunciphisa uxanduva kunye nokwandisa ukuthengiswa kweengxelo.
Umzekeliso omhle wale shishini lolawulo lwempahla . Abaxhasi bahlala behlawula iifizi kuMcebisi wezeNtengo obhalisiweyo ngekota, ehlawulwa kwangaphambili. Inkampani ecebisa ifumana imali kodwa ayifumana imali leyo. Ngosuku ngalunye lweentsuku ezidlulileyo, ipesenti ethile yeemali ihlawulwa kwaye ayibuyiselwa.
Inkampani yokulawula i-asethi evula kwi-bill kwiimbuyiselo, ngakolunye uhlangothi, iza kuba nexeshana eli-A / R kwibhalansi yayo, ngokuqhelekileyo ibe yimini okanye ezimbini nje kuphela njengoko iirhafu zichithwe kwii- akhawunti zokugcinwa kwamakhasimende kwiimeko ezininzi.