Ukubalwa kunye nokusetyenziswa kwexesha eliqhelekileyo lokuqokelela
Ubutyebi beeRekhodi ezifumanekayo
Umyinge wexesha lokuqokelela uxelela umnini-shishini ukuba i- akhawunti ye- akhawunti ye- akhawunti yeefayili . Inika ulwazi malunga nemigaqo-nkqubo yeentengo zemboleko .
Umnini-shishini unokuhlola ukuba inkqubo yekhredithi yenkampani isebenza kangakanani ngokuvavanya ixesha eliqhelekileyo lokuqokelela.
Nantsi ifom yokubala ixesha lokuqokelelwa kwemitha:
Ixesha loqoqo lokuqokelela (# yeentsuku) = IiAkhawunti ezifumanekayo / iiNtengiso zentengiso / 365
Nasi umzekelo. Khawucinge ngolu hlobo oluneenkcukacha ezifunyenwe kwi- balance sheet ye-$ 8,960. Ukuthengiswa kweenkolo, ukusuka kwingxelo yokufumana imali , kwakuyi-$ 215,600. Nantsi indlela:
I-ACP = $ 8,960 / i-215,600 / 365 = iintsuku eziyi-15
Oku kuthetha ukuba, ngokuqhelekileyo, abathengi bahlawula iakhawunti zabo zekredithi zonke iintsuku ezili-15. Njengesizathu sokuthelekisa, qwa lasela ukuba unyaka owandulelayo, ixesha eliqokelelwayo lokuqokelela le nkampani luneentsuku ezingama-20. Oku kuthetha ukuba liye lahla ngeentsuku ezingama-5 kunyaka kunyaka, kwaye ixesha lokuqokelela eliqhelekileyo liphucukile ukusuka kunyaka ongaphambili.
Umyinge wexesha lokuqokelela
Umyinge wokugqibela wexesha lokuqokelela , ovame ukuncishiselwa "kwixesha eliqhelekileyo lokuqokelela" uphinde wabizwe ngokuthi "umlinganiselo weentsuku ukuya ekuthengiseni." Ingumndilili wenani leentsuku kuthatha inkampani ukuqokelela ii-akhawunti ezifunyenweyo.
Ngamanye amagama, eli lingakanani lemali lilinganiselwe inani leentsuku ezifunekayo ukuguqula iimali ezifunyenweyo zibe yimali. I-formula yemathematika ukuqinisekisa ukuba umyinge wokuqokelela umyinge olula kodwa ufuna ukuqokelela ulwazi oluthile lwezezimali kuqala.
Umlinganiselo woPhuhliso lwexesha lokuBhaliswa kwexesha
Umlinganiselo wokubala umyinge wexesha lokuqokelela umlinganiselo:
Iintsuku kwixesha eliphakathi x Iingxelo zeAkhawunti ezifumanekayo ÷ I-Net Credit Sales = Iintsuku zokuqokelela
Xa usebenzisa lo myinganiso wexesha lokuqokelela umyinge, inani leentsuku lingaba ngumnyaka (365) okanye unyaka-mali wokubala (360) okanye nayiphi na ixesha, ixesha elide njengoko enye i-akhawunti ephakathi kwedatha efunyenweyo kunye neentengo zentengo yematyala - libala inani elifanayo leentsuku.
Umyinge we-akhawunti efunyenwe malunga nexesha unokumiselwa ngokubala i-akhawunti efunyenwe ekuqaleni kwexesha kunye neengxelo ezifunyenweyo ekupheleni kwexesha, ngoko kwahlula i-2.
Uninzi lwamashishini lihlala liphendula iakhawunti efunyenweyo, ngezinye iiveki rhoqo rhoqo ngenyanga. Ngexesha elide lokubala, amanani okuqala kunye nokuphela kweengxelo ezifunyenweyo zingatholakala kwiinkcazo zengeniso yenkampani okanye ngokufaka iifom zenyanga ezifunyenweyo zonyaka, ezifumaneka kwi- balance sheet .
Ukuthengiswa kweentengo zeentengo zemali zithengisa zonke iirhafu zentengo yokuthengiswa kweekhredithi kwixesha elibukhali. Kwiimeko ezininzi, le ntengo yesithenkethi yokuthengisa ngetyala iyatholakala nakwiphepha lokulinganisela kwenkampani.
Isiphumo salo kubalwa inani eliphakathi leentsuku phakathi kwexesha lokuthengiswa kwekhredithi liqalisiwe de kubekho imali ehlawulwa ngayo.