Oko kufuneka ukwazi malunga nomyinge wamanje
Kwiphepha le- balance sheet , iindawo ezikhoyo zolu xwebhu ziyimpahla kunye namatyala aguqula imali ngemali kunyaka owodwa.
Iimpahla zangoku kunye namatyala awangoku zenza umlinganiselo okhoyo.
Ukubalwa kweRatio yangoku
Umlinganiselo wamanje ubonisa ukuba zihlandlo ezininzi kwi-fowuni inokuhlawula izibophelelo zamatyala ezikhoyo ngokusekelwe kwiimpahla zayo.
Umlinganiselo wamanje ubalwa ukusuka kwi- bhanki yedatha njengama-Asset Current / Amatyala ekhoyo. Ngoko ke, ukuba iqumrhu loshishino linama-$ 200 kwizinto ezikhoyo kunye ne-$ 100 kwiimfanelo ezikhoyo, ukubalwa ngu-$ 200 / i-100 = = 2.00X. I "X" (amaxesha) inxalenye ekupheleni ibalulekile. Kuthetha ukuba iqumrhu liyakwazi ukuhlawula amatyala alo akhoyo kwiimpahla zayo zangoku zihlandlo kabini.
Ukutolika kunye nokuHlaliswa koLungiso lwangoku
Oku kucacile ukuba yindawo efanelekileyo yefowuni ukuba ibe kuyo. Ingakwazi ukuhlangabezana neembopheleleko zayo zesikhashana zingaphathi uxinzelelo. Ukuba umyinge wamanje ungaphantsi kwe-1.00X, ke iqumrhu liya kuba neengxaki zokudibana neentlawulo zalo. Ngoko, ngokuqhelekileyo, umlinganiselo ophezulu wamanje ungcono kunomlinganiselo osezantsi okhoyo ngokubhekiselele ekugcineni utywala .
Ukubala iRatio esheshayo
Isinyathelo sesibini ekuhlalutyoshelweni kwamanqaku kukubala ukuba isantya esheshayo senkampani okanye uvavanyo lwe-asidi . Inani elikhawulezayo luvavanyo olunzulu oluninzi lwentlawulo ngaphandle kohlobo lwangoku. Ubheka indlela inkampani enokukwazi ngayo ukudibanisa iimbopheleleko zetyala lexeshana elifutshane ngaphandle kokuba ithengise nayiphi na into ekufakwayo kuyo.
Inventory yinto encinci yamanzi kuyo yonke i-asethi yangoku kuba kufuneka ufumane umthengi kwi-inventory yakho. Ukufumana umthengi, ngokukodwa kwi-economic slow, akunakwenzeka njalo. Ngako oko, iifemu zifuna ukukwazi ukuhlangabezana nezibophelelo zabo zesikhatshane zesikweletu ngaphandle kokuba zithembele ekuthengiseni impahla.
Imfomula yile ilandelayo: Ukukhawuleza ngokukhawuleza = Impahla ekhoyo-Inventory / Current Liabilities . Kwinqanaba lomgca, ungabona amanqaku aqakathekileyo. Lezo zizo ozozisebenzisa ekubaleni. Ngo-2008, ukubala bekuya kuba oku kulandelayo:
Ukukhawuleza ngokukhawuleza = $ 708- $ 422 / $ 540 = 0.529 X
Oku kuthetha ukuba i-firm ayikwazi ukuhlangabezana neemfanelo zayo zangoku (iifutshane) ezikufutshane ngaphandle kokuthengiswa kwemali ngenxa yokulinganisela okukhawulezayo ngu-0.529 X ongaphantsi kwe-1.0 X. Ukuze uhlale unqabile kwaye uhlawule ityala layo elifutshane ngaphandle kokuthengisa izinto, Isantya esheshayo kufuneka sibe ubuncinane kwi-1.0 X, into engekho.