Ngaba iiAfa zakho zangoku, zizinzileyo okanye zingabonakaliyo kwaye zithini izinto ezixabisekileyo?
Ixabiso linanto yexabiso lemali elinomntu okanye ishishini. Iimpahla zithengiswa njenge-capital / fixed, zangoku, ezibonakalayo okanye ezingabonakaliyo kwaye zichazwe ngokwexabiso lexabiso lemali kwiinkcazo zemali (Jonga imizekelo yeentlobo zexabiso apha ngezantsi.) Impahla ebonakalayo ibandakanya imali, umhlaba, izakhiwo , utyalo-mali, i-inventory, imoto, iilori, izikebhe, okanye ezinye izinto ezixabisekileyo. Izinto ezingabonakaliyo ezifana nokuthakazelelwa nazo zibhekwa njengezinto.
Iimpahla zeMali
Eyaziwa nangokuthi njenge- Fixed Assets , iimpahla eziyinkunzi zizinto eziphathekayo ezifunyenweyo ukuqhuba ishishini lenkampani ngobomi obungaphezu konyaka omnye. Imizekelo ibandakanya:
- umhlaba
- izakhiwo
- izithuthi
- iinqanawa
- moya
- izixhobo
- matshini
- iikhompyutha zeekhompyutha, ii-fowuni, njl njl.
- izixhobo
Amashishini anomlinganiselo ophezulu weendleko zentengo kwiindleko zabasebenzi aziwa njengeziNkampani ezinkulu zeNkunzi ; oko kukuthi, bafuna utyalo-mali olukhulu kwiimpahla eziyinkunzi ukuvelisa impahla okanye iinkonzo. Imimiselo yamashishini amakhulu aquka:
- kwimigodi
- zolimo
- ukuthutha - iinqwelo-moya, izitimela, iilori, njl.
- ioli kunye negesi
- lokuloba
- ukwakhiwa
Ngaphandle kokuba kusetyenziswe ukuvelisa ingeniso , ixabiso lemali ibalulekile kubashishini apho bangathengiswa ukuba ishishini linkathazo yezemali okanye lisetyenziselwe ukuthenga imali . Kule meko umboleki uya kukhangela i- lien kunye ne-asethi ukuze inokubanjwa ukuba imboleko ayibuyiswa.
Ngenxa yokuba ininzi yexabiso lempahla liyancipha kwixabiso ngelixesha, kwiirekhodi zezemali iimpahla eziyinkunzi zivame ukubonakaliswa njengeendleko zexabiso lokunciphisa impahla. Ixabiso lexabiso lemali lihla kakhulu kwiizinga ezahlukeneyo ngokuxhomekeka kwiklasi ye-asethi (njengoko kuchaziwe ngamagunya erhafu). Ukuhla kwehla kwerhafu kubhaliwe.
(KwiCanada le nto iyaziwa yi- Capital Cost Allowance okanye i- CCA. )
Amashishini angenakunyaka -mali adala ubutyebi ngeendlela ezingafuneki izityalo, umatshini, okanye izixhobo ezibiza kakhulu, kunokuba zixhomekeke kwi " capital capital ". Amashishini angabikho-mali anemingcipheko encinci yokungena ekunikeni iindleko zokuqalisa zokuncinci . Imizekelo ibandakanya:
- iifemu zokuphuhlisa software
- bacebisi
- ababhali
- iakhawunti
- magqwetha
Iimpahla zangoku
Izinto ezikhoyo ngokwemali okanye ezilindeleke ukuba ziguqulelwe ibe yimali phakathi konyaka owodwa ziyaziwa njengezinto ezikhoyo. Oku kubandakanya:
- imali
- kuluhlu
- ii-akhawunti zamkelekile
Iimpahla ezingabonakaliyo
Imizekelo yeempahla ezingabonakali zibandakanya izinto ezifana nale:
- uluhlu lwabaxumi
- izivumelwano zokuthengiswa kwemali
- izivumelwano zemali okanye izivumelwano zokuqeshisa
- amagama egama
- zokunxibelelanisa
- lungelo
- iinkqubo zetyala okanye iteknoloji (okanye nayiphi na into ekhuselwe yi- copyright )
- izivumelwano zokubonelela
- abasebenzi abanezakhono
Iimpahla ezingabonakaliyo zingabonakali kwiingqekembe kodwa kodwa (kuxhomekeke kwishishini) zingenza inxalenye enkulu yexabiso lexabiso lexabiso lexabiso lexabiso.
Ukwabiwa kwezinto eziphathekayo njenge-tangible okanye ukungabonakaliyo kungeyona inkqubo ecacileyo. Umzekelo, imboni yeoli neyegesi ineemfuno ezizodwa zemigaqo-mali yokubeka iindawo zokugcina i-petroleum njengezinto ezibonakalayo okanye ezingabonakaliyo ngokuxhomekeka kwinqanaba lokuphuhlisa, njengokuba umboniso wezolimo (isib. Indawo yeoli okanye i-ore body ayiyi kuba yimpahla ebonakalayo de ibe ukusetyenziswa ngokuthengisa kwaye uqale ukuvelisa ioli kunye negesi okanye i-ore).
Ixabiso leempahla kumashishini axhomekeke kumveliso angashintsha kakhulu - ukuhla kwexabiso elikhulu kwioli, ngo-2015, umzekelo, unyanzelekile ukuba iinkampani ezininzi zeoli neegesi zithathe iincwadi ezinkulu ezibhaliweyo kwiimpahla ngenxa yokuhla kwexabiso leempahla.
Buyela kwiRhafu
Umlinganiselo wokubuyiselwa kwi-asethi okanye kwi-Asset ratio Ukuthengiswa kwempahla kusetyenziswa ngokubanzi njengendlela ebanzi yokusebenza kwempahla. Kubalwa ngokuhlukanisa imali yokuthengisa ngenani elipheleleyo:
Buyisela kwi-Asset% = Imali engenayo / Iimpahla ezipheleleyo
Uhlalutyo lweeAset - Yintoni Ibhizinisi Elifanele?
Ukulinganiswa kwe-Asset kuba ngumcimbi omkhulu xa uthengisa ishishini . Kungenzeka kube lula ukucacisa ukubaluleka kwezinto eziyinkunzi zezoshishino, kodwa iimpahla ezingabonakaliyo zingabangela ingxaki. I shishini elinoluhlu lwabaxumi lingahlala libiza ukulungiswa kwempahla njengempahla, kodwa ukuthabatha inokuthi ihlangane nomnini wangaphambili.
Umzekelo, ugqirha wamazinyo othengisa umgangatho uya kuba neliluhlu lwabaxumi lubandakanywe njengexabiso kwixabiso, kodwa akukho siqinisekiso sokuba umnikazi omtsha uya kuba nako ukugcina abaxhasi .
Ukufumana ulwazi oluninzi malunga nokuthengisa ishishini ubone:
Indlela yokuthengisa ishishini - Ukuthengiswa kweAsset vs Sale Share
Izindlela zokuHlola zeShishini
Cwangcisa ukuthengisa ishishini lakho kunye nokuthatha umhlalaphantsi? Kulunge Funda oku kuqala
Ufuna ukuthengisa ishishini lakho ngenzuzo? Yenza Ezi zinto 5
Imizekelo: Uphawu lokuthengisa ngumzekelo wexabiso elingenakulinganiswa.