Iimali zee-Asset ezide eziKhethekileyo

Utyalo-mali Isifundo 3 - Ukuhlalutya iShidi lokuBhalisa

Icandelo elilandelayo lephepha lesibini esiza kuthetha ngalo lihlala lihlulwe phantsi kwesihloko esithi "ezinye izinto". Ezinye ii-asethi zivame ukumela iimpahla ezingenayo imali ebolekiweyo kwenkampani ixesha elingaphezulu komnyaka omnye. Eyona ndawo ixhaphakileyo yale nxalenye yeempahla yinto yokungena ebizwa ngokuba yiiNtlawulo zeeAfa zeeNkcitho ezide. Ngokuxhomekeke kulohlobo lwezoshishino osebenza ngazo, ezi zikhulu okanye zincinci.

Enye indlela yokufumana ingcamango yokuba into enokuthi ithathelwe ingqalelo eqhelekileyo kukuqhathanisa nezinye iimpahla zeenkampani njengepesenti yecandelo lexabiso lebhayibhile ukuya kumatriki afanayo kubalwa kumncintiswano kwicandelo lenkampani okanye kumashishini . Nangona kunjalo, akunakwenzeka ukuba lube luncedo kakhulu ngenxa yemeko yezinye ixabiso kunye neerhafu zee-asethi zangexesha elide, ezinokuvela ngenxa yokuba ulawulo lwenza into ehlakaniphile okanye ngandlela-thile echaphazelekayo kwiprojekthi ethile efuna ukukhishwa kwangaphambili okunokwenzeka okanye akunakwenzeka kwakhona ngexesha elizayo. Ngenye yezo ndawo ufanele uzibuze yona, "Ngaba oku kubonakala kunengqiqo?".

Ukuqonda Iingxowa-mali zee-Asset ezide eziKhethwe kwi-Perspective ye-Investor okanye iBusiness Manager

Iimpahla zexesha elide ezikhethiweyo zindleko apho inkampani sele ihlawule kodwa ingakhange ikhutshwe kwiifa. Zifana kakhulu nezindleko ezihlawulwa kuqala (apho irente ingabalwa njengexabiso ngaphambi kokuba lifike ngenyanga nganye, ngoko iza kususwa kwi-balance sheet ).

Enyanisweni, iindleko ezihlawulwa ngokutsha zihlobo lomrhumo ochaziweyo. Umehluko? Xa iinkampani zihlawula irenti okanye ezinye iindleko, zinelungelo elingokomthetho lokuqokelela inkonzo. Iindleko ze-asethi ezide ezikhethiweyo azikho namalungelo omthetho axhomekeke kubo.

Umzekelo, ukuba inkampani ihlawulwe irenti kwisakhiwo sokugcina, kwaye isetyenziselwa i-$ 30,000 ukuhambisa zonke izixhobo zayo kuyo, ingafaka i-$ 30,000 kwi- balance sheet njengento echasiweyo.

Ngale ndlela, abayi kunyanzelwa ukuba bathathwe ngokunciphisa imali yabo engama-30,000 kwiinyanga ezifanayo bahlawula iindleko zokufudukela. Baya kubhalela le mali phantsi kwexesha ngokuxhomekeka kwiimeko ezithile zokuhamba kunye neminye imiba echaphazelekayo phantsi kweemigaqo-mali, ukulinganisa nokuqatshelwa kweendleko ngexesha lokuhlawulwa kweendleko, kule meko, rhoqo ngenyanga njengoko irenti yayiza kuba ngenxa yomnini-ndawo.

Ngaphantsi kweemeko ezininzi, iindleko zexesha elide ezikhethiweyo azibalulekanga ngokukhethekileyo xa uhlalutya i-sheet balance

Imirhumo ekhethiweyo yee-asethi zexesha elide ayinakwenzeka kwaye, phantsi kweemeko ezininzi, kufuneka inikwe ubunzima obuncinane xa kuhlaziywa ibhalansi. Nangona ukungafani okungaqhelekiyo kukho, abanakuze bafumane nantoni na okanye bafanele ukujonga kakuhle. Zivela ngenxa yezizathu ezahlukahlukeneyo, ezifana nokulawula ukuxoxisana nesaphulelo esininzi ngokutshintshela ukuhlawulwa kwerenti njengesixa semali ekuqaleni komnyaka okanye ukuthengwa kwepropati enkulu kunye nenkunkuma yomshuwalense oza kukhusela ezinye iinkalo zefa leenkampani kufuneka iziganeko ezithile zenzeka kwixesha elizayo. Ngaphansi kwemithetho ye-GAAP esekelwe e-US, ukungafani okunye okukhokelela ekuhlawulweni kwee-asethi zexesha elide kukuxhaswa kweendleko zokuphuhlisa umkhankaso wokukhangisa, ohlala kwiincwadi kuze kube yinkqubo yokuthengisa okanye yokuthengisa ehambelana neendleko zokuqala zomoya okanye uqala ukubonisa kuluntu, apho libhalwa khona njengexabiso, lisuka kwi-balance sheet ukuya kwingxelo yengeniso.