Ukuba umlinganiselo obangelwayo uphakamileyo, kukho inhlanganisela yomgaqo-nkqubo wokuthenga ngetyala kunye neengqokelela ezigwenxa.
Ngokuqinisekileyo, isiseko somthengi ophezulu luyimfuneko. Ukuba inani liphantsi libonisa umgaqo-nkqubo okhohlakeleyo (okanye ogqithisileyo) kunye neqoqo yama-lackadaisical. Kwakhona kungenzeka ukuba inkxalabo ivela kumxhasi wamakhasimende, oko kungabhekana nokuhlaselwa kwemali. Kungenzeka ukuba ngenani eliphantsi lokuthengiswa kwemali kukho inani elibi kakhulu letyala elibi.
Ukubala iAkhawunti ezithengiweyo zokuBuka kweeNgxelo
I-akhawunti efunyenweyo yokubuyiswa kwemali ibalwa ngale ndlela ilandelayo: I- Intengo yeNetyala yeNtengiso yeNyaka / Iimali ezifunyenweyo = # Ixesha. Ukuthengiswa kweentengo zentengo yemali yonyaka yonke ixabiso leentengo zemali zonyaka, iintlawulo ezimbalwa, izibonelelo kunye neeraphulelo. Imali yokuthengisa imali ayifakiwe. Isambulelo sokuthengiswa kweentengo zemali-mboleko sithathwa kwi -statement ye-income statement kwaye i-akhawunti efunyenweyo ibanjwe kwi- balance sheet ye-firm.
Isiphumo, inani lamaxesha, inani lamaxesha, unyaka ngamnye, iifowuni ze-akhawunti zenkxaso ziqokelelwa okanye "zicocwe." Ukuphinda uphinde uphinde, ukuba isiphumo siphakeme, ngokuqhelekileyo into enhle.
Abaxhasi bahlawula iindleko zabo ngexesha. Ukuba isiphumo sisezantsi, kunokuthetha ukuba iinkqubo zentengiso yeenkampani zinqande kakhulu kwaye iqoqo layo lixakeke kakhulu.
Umzekelo
Masihambe kunye ne-Joe's Excellent Computer Repair Repair kwaye sibalise i-akhawunti yabo yokufumana umyinge wexesha lokudlulela kunyaka owedlule, kwaye masisebenzise iinombolo ezilula.
Ekuqaleni konyaka, i-akhawunti efunyenwe ngayo ibhalansi yeekhredithi yayiyi-$ 100,000 kwaye ibhalansi yokuphela yayiyi-$ 200,000. Ukuthengiswa kweentengo zeentengo zemali zonyaka bekuyi-$ 1,000,000. Ngaloo ndlela, i-$ 1,000,000 ihlulwe yi-$ 300,000 / 2 okanye i-$ 1,000,000 eyahlula i-$ 150,000. Oku kufana ne-6.7 i-akhawunti yokufumana imali, oko kuthetha ukuba iimali ezifunyenwe nguJoe zijikelele kumaxesha angama-6.7 kunyaka ophelileyo. Ngako oko, i-akhawunti engumlinganiselo ofunyenweyo yaqokelelwa kwiintsuku ezingama-54.5. Akushushu kakhulu. UJoe ufanele enze ukumba ukuze afune ukuba kutheni le nto iyenzekayo, kwaye yiyiphi inyathelo elikhawulezayo ekufuneka athathe.
Iingcebiso
- Nangona i-akhawunti efunyenweyo yokubuyiswa kwemali inika ingqiqo ebalulekileyo ekulawuleni kwemali yenkampani ngokwayo, iyona iluncedo xa ithelekiswa namaxesha athile adlulileyo, mhlawumbi kwikota yangaphambili kunye nonyaka odlulileyo, ukujonga nayiphi na indlela, nokuba okanye phantsi. Enoba umgangatho uphezulu okanye uphantsi, kubalulekile ukuqinisekisa ukuba kutheni kwaye nantoni na inokuthi ivumeleke.
- Iingxelo zokuqala kunye nokuphela kweengxelo ezifunyenweyo zimela ibinzana elingabonakaliyo ngexesha ngexesha lonyaka. Izilinganiso ziyahlukahluka kakhulu kwinyanga ezayo. Ukubalwa kwemilinganiselo yokubuyiswa kweakhawunti kunye nemihla eyahlukeneyo kunokucetyiswa njengoko uhlakulela ingqondo kukho naziphi na iindlela.
- Isilinganiselo sokubuyiswa kwemali esamkelekileyo sisebenza kunye nomyinge wexesha lokuqokelelwa kwemilinganiselo ukujonga umgangatho wemali efunyenweyo yenkampani kunye nokusebenza komgaqo-nkqubo weqoqo kunye nekhredithi.