Kufunyanwe Kuguquka

Utyalo-mali Isifundo 3 - Ukuhlalutya iShidi lokuBhalisa

Ukuguquka okufunyenweyo okanye ukubuyiswa okufunyenweyo ngumlinganiselo omkhulu wezezimali oza kuwufunda xa uhlalutya ishishini okanye isitokisi kuba ukuqonda ngokucacileyo kukuxelela inkampani ngokukhawuleza iqokelela iimali ezifunyenweyo zeakhawunti , ingcono. Abathengi bakhawuleza bahlawula iindleko zabo, kungekudala inkampani inokubeka imali kwi-bhanki, ihlawule ityala okanye iqalise ukwenza iimveliso ezintsha. Kukho nethuba elincinci lokulahlekelwa yimali kwiingxelo ezigqithisileyo.

Ngethamsanqa, kukho indlela yokubala inani leentsuku eliza kuthatha ishishini ukuqokelela iimali ezifunyenweyo. Ifom ibonakala ngathi:

Kufunyenwe Kujika Ukubala

Ukuthengiswa kweMali-mboleko ¹ ÷ Umyinge wama-akhawunti atholakalayo

^{1: Ukuthengisa iitaliti kufumaneka kwingxelo yengeniso, kungekhona ibhalansi}

Makhe sibone umzekelo. Ndiyakhele itafile ngaphantsi kweli phepha eliza kukunika iinombolo ozifunayo kwiinkampani eziqingqiweyo, iiHF zokuNxila.

Umzekelo Wokubala Ukuguquka Okufumanekayo

I-HF Beverages i-manufacturer enkulu yeziphuzo ezinxilisayo kunye neelisi ziselo. Ithengisa kwiivenkile kunye nezitolo ezilula kuzo lonke ilizwe ngelixesha leentsuku ezingama-30. Ukuze sibone ukuba ngaba abathengi bahlawula ngexesha, kufuneka sibheke isitatimenti se ngeniso . Ngokuqhelekileyo kufumaneka kwiphepha okanye amabini e- balance sheet kwingxelo yonyaka okanye i- 10K . Ngengxelo engenayo phambi kwakho, jonga into ebizwa ngokuba yi "Credit Sales" (ukuba awukwazi ukuyifumana, kukho into ebizwa ngokuba yi "Intengiso Yonke" eyamkelekileyo kodwa ingenayo ichanekileyo).

Ngo-2009, ii-HF Beverages zithengisa ukuthengiswa kweentengo zemali ze-15,608,300. Ukuba sijonge ingqungquthela kwi-balance sheet yayo (ngasentla), siya kubona ukuba ngo-2009, i-$ 1,183,363 ifunyenwe kwaye ngo-2008, i-$ 1,178,423. Kufuneka sifumane inani eliqhelekileyo lemali efunyenweyo i-HF ibe ngowama-2009, ngoko ke siya kuthatha i-$ 1,1873,363 + $ 1,178,423 kwaye sihlule ngo-2.

Impendulo i $ 1,180,893.

Fakela amanani amabini kwifom yekhefu efunyenweyo.

Ukuthengwa kweNkcitho ye-15,608,300 yeeRhafu ÷ Umlinganiselo wemali = Imali eyi-1,180,893

Impendulo, ebizwa ngokuba yimpendulo efunyenwe ngabahlalutyi bezezimali kunye nabarhwebi abaqeqeshiweyo, ngu-13.2173. Oku kuthetha ukuba ii-HF iziTyhula ziqokelela i-akhawunti yazo ezifunyenwe ngamaxesha ayi-13.2173 ngonyaka. Emva kokuba ubala le nombolo, ufumane inani leentsuku eliyithatha ukuba abathengi bahlawule iibhilikhwe zabo kulula. Ekubeni kunemihla engama-365 ngonyaka kwaye inkampani ifumana i-13.2173 ijika ngonyaka, thabatha i-365 ÷ 13.2173. Impendulo yimihla yeentsuku kuthatha umthengi oqhelekileyo ukuhlawula (kwimeko ye-HF, siza nge 27.61).

Oku kuthetha ukuba inkampani yenza umsebenzi omhle wokulawula iakhawunti zayo ezifunyenweyo kuba abathengi abagqithisi umgaqo-nkqubo weentsuku ezingama-30. Ukuba impendulo ibe mkhulu kunama-30, ubuya kuba bubulumko ukuzama ukufumanisa ukuba kutheni kukho iindleko ezininzi zokugqibela, oko kungabonakalisa inkathazo. (Gcina ukhumbule kuya kufuneka ufunde ngeengxelo zeenkampani ukuze ufumane oko kuqokelelwa kwexesha lokugqibela. Akuzona zonke iinkampani ezifuna ukuba abathengi babo bahlawule kwiintsuku ezingama-30).

Isampuli efunyenweyo ijika iData yokuBala