Izifundo ngokuhlalutya iphepha lokuhlalutya
Oku kubandakanya iindleko zokuhlawulwa kwangaphambili, kunye namanye ama-akhawunti athile njengamanje njengemali kunye neengqinisiso, i-akhawunti efunyenweyo kunye ne-inventory.
Iindleko kwi-Akhawunti yokuThumela iNgxelo
Kwindlela yokusebenza kwansuku zonke, iifemu ezininzi ziya kugqiba ukuhlawula iimpahla okanye iinkonzo ngaphambi kokuba zifumane ukuhanjiswa kwazo. Oku kufaka izinto ezifana nomsebenzi wabasebenzi, apho irekhodi lirekhoda kwi-akhawunti yomvuzo ngaphambi kokunciphisa ukuhlawula.
Iinkampani zangaphambili zihlawula ezinye iintlobo zeendleko ezibandakanya irhafu, iibhidi zomsebenzi, iireti, i-inshurensi kunye neendleko zenzalo . Ezi zinokuhlanganiswa kunye kunye zidweliswe kwi-bhanti phantsi kwelinye "iindleko ezihlawulwa kuqala", nangona into nganye ehlawulwa kuqala igcinwa kwi-akhawunti yayo kwinkqubo yenkcazo yemigaqo-nkqubo yenkampani.
Inkcitho yokuhlawulwa kwangaphambili
Yithi igcini yokugcoba igxininise kwi-mall yakho yendawo, isayine isivumelwano sokuqashisa kwaye ihlawule ezintandathu ukuya kweenyanga ezilishumi elinambini zokurenta kwangaphambili. Ukuba irente yenyanga yayiyi-$ 2,000 kunye ne-shishini elihlawulwa ngaphambi kwalo nyaka wonke, ivenkile ibonisa ukuhlawulwa kwe-$ 24,000 kwiphepha lebhayibhile phantsi kweendleko ezihlawulwa kuqala (i-$ 2,000 yenyanga yentlawulo x 12 months = $ 24,000).
Ngenyanga nganye, yayiza kubamba i-1/12 kwiindleko ezihlawulwa kuqala, idibanise kumgca weendleko zentlawulo kwingxelo yengeniso . Ekupheleni konyaka, i-$ 24,000 epheleleyo yayiya kuba neendleko kwi-statement yemali engenayo, kwaye kwakuya kuba ne-$ 0 esele kwi-akhawunti ye-asethi ehlawulwe ngokubhalwa kuqala eboniswe kwicandelo elikhoyo le-balance sheet.
Iindleko zokuhlawulwa kwangaphambili kunye neengozi
Ngokuxhomekeke kwinto ehlawulwa ngayo ngaphambi kokuba uhlawule, ungabonakaliswa kwinqanaba lomngcipheko ukuba elinye iqela lingaze linikeze. Ukuba ivenkile yezitye ezikhankanywe ngasentla zihlawulwe irente, umzekelo, kwaye umninikhaya wawaxosha emva kweenyanga ezili-6 kodwa wagcina yonke imali.
Ngaphandle kokuba kukho imfuneko esemthethweni efuna ummkeli wokuhlawula ukuba agcine iimali ezihlawulwe ngaphambili kwiakhawunti ye-escrow, ukuba i-firm okanye umntu oye wayihlawula mhlawumbi akanako ukuthumela impahla okanye iinkonzo apho umthengi sele wayesekhokha.
Kule meko, yayiza kuguqula umntu okanye iqine ukwenza imali yokuhlawula kuqala ibe ngumboleki-mboleko oza kufuneka ahambelane nabanye ababolekisi ukuba balinde ukuhanjiswa kwentlawulo ngexesha lokutsalwa kwebhanki.
Ezinye iiAjethi zangoku kwiSahluko sokuBhalisa
Ezinye ii- asethi ezikhoyo ziquka i-asethi ehlawulwa yinkampani kamasipala omnye okanye mhlawumbi isetyenziswe kunyaka owodwa. Ngaphandle kweendleko ezihlawulwa kuqala, oku kubandakanya oku kulandelayo:
Iimali kunye nokulingana: Iquka inkcitho yenkampani kwi-akhawunti yebhanki, ifunyenwe kodwa i-check-outs, i-akhawunti kunye neentengo zemali zeemarike, kunye ne-investments eninzi kunye neenyanga ezi-3 okanye ukukhula okuncinci, ezifana neeNqwelo-mali.
Iingxelo ezifunyenweyo: Iintlawulo azithe zamukelwanga kubaxumi kwiintengiso ezenziwe kwiimali zemali.
Amanqaku afunyenweyo: Iingxowa ezifunekayo kwinkampani, ehlawulwa kunyaka omnye. Inxalenye esele yesaziso, ukuba ibe ngaphezu konyaka owodwa, ihlala kwicandelo lexabiso lexesha elide lephepha lesibhalansi.
Impahla: Kwiinkampani ezingezizo iinkonzo, le akhawunti iqulethe izinto ezingakhange ziguqulwe zibe yimveliso kunye nezinto ezigqityiweyo ezingazange zithengiswe kubathengi.
Izinto ezingezizo eziMgangatho kwiSalath Sheet
Ngamanye amaxesha iinkampani zibeka izinto kwi-balance sheet yazo ezingekho phantsi; mhlawumbi ngenxa yeemeko ezikhethekileyo ezichazwe yinkampani kwiinkcazo zayo zemali kunye nemibhalo yaphansi, efumaneka kwi- 10-K yayo yokufaka .
Thatha oku kwimeko-ngeso-siseko ukuze uzame kwaye unqume indima abayidlalayo kwimifanekiso yezimali jikelele yenkampani.
Njengoko ufumana amava amaninzi ekuhlalutya i-balance sheet, uza kuqala ukubona iipatheni ezithile kunye nemimiselo ivela ngezikhathi ezithile, ngokukodwa kwimboni enikwe.