Ukubalwa kwezimali kwenkampani kumelelwa ibhalansi evamile yezezimali, ngaphakathi kwalokhu singathola, phakathi kwezinye izici, i- amafa okungezona ezamanje. Hlangana futhi uthole lapha yonke imininingwane ngaye.
Ukutshalwa kwezimali esikhathini esizayo
Izimpahla okungezona ezamanje: Kuyini?
Izimpahla ziyizimpahla zezomnotho, amasevisi, izindleko nokutshalwa kwezimali kwenkampani, okudingekayo ukuze kusebenze ngendlela efanayo ngaphakathi kwemisebenzi ehambisana nendawo yezenhlalo-mnotho. Inkampani ngayinye inezinhlobo ezimbili eziyisisekelo zezimpahla, ezamanje noma zamanje, okuyizimpahla namalungelo atholwe ngesikhathi esithile ukuze ahlale enkampanini isikhathi esingaphansi konyaka owodwa.
Uhlobo lwesibili amafa okungezona ezamanje, emelwe izimpahla namalungelo atholwe njengengxenye ebalulekile yokusebenza kwenkampani nokuthi ukuze isebenze idinga isikhathi esingaphezu konyaka owodwa, ngaphezu kokungathengiswa.
Izimpahla okungezona ezamanje noma ezingashintshi, ngokuhlala isikhathi eside ngaphakathi kwenkampani, zilahlekelwa inani, ngenxa yokusetshenziswa njalo, ukuguga noma ukuphelelwa yisikhathi. Lokhu kuphoqa ukubala kabusha inani layo ukuze libonakale ngendlela engokoqobo ngangokunokwenzeka.
Lezi zinhlobo zezimpahla zingaba ukutshalwa kwezimali okubalulekile esikhathini esizayo ukuze kwandiswe inkampani, kanye nokuthuthukiswa kwemikhiqizo emisha namasevisi. Kukhona-ke izinhlobo ezimbili zezimpahla okungezona ezamanje, ezibambekayo, okuyizo zonke lezo zimpahla ezibonakalayo, okungukuthi, ezingathintwa, nezingaphatheki, okuyizimpahla namalungelo okungezona ezenyama, ngamanye amazwi, lezo zimpahla ezibonakalayo. njengamalungelo obunikazi noma izimpawu zokuhweba.
sebenzisa izindleko
Uma kukhulunywa ngokwenza imali yezindleko, kubhekiselwa eqinisweni lokuthi phakathi nonyaka lapho impahla itholwa khona, izindleko azisetshenziswa ngokugcwele, zabelwa ngokuqhubekayo phakathi nesikhathi sokusetshenziswa kwempahla.
Izindlela zokwehla kwenani nezindlela zokuncishiswa kwenani zivumela ukusungulwa kwevelu eyanele yezimpahla, ezimele njengezindleko. Njengoba isisetshenziswe isikhathi esithile, impahla iphelelwa amandla, lokhu kuba yizindleko ezigcine zinikeze imali ethile enkampanini.
I-Balance Sheet kanye nezimpahla okungezona ezamanje
I-balance sheet yenkampani iwumbiko wesimo sezezimali nesomnotho obonisa isimo sokubalwa kwezimali lapho inkampani itholakala khona. Ukwakheka kwalokhu kuncike ezicini ezintathu ezibalulekile noma imiqondo yezwe, eyokuqala yimpahla, ebesivele sikhuluma ngayo nokuthi yimaphi amaqoqo kokubili impahla yamanje nengeyona yamanje.
Endabeni yezimpahla okungezona ezamanje, zitholakala ngaphakathi kwe-balance sheet ezingxenyeni eziqukethe izihloko ezifana nokutshalwa kwezimali, impahla, okokusebenza, izimpahla ezingaphatheki nezinye izimpahla. Isici sesibili simelela okuhluke ngokuphelele kwempahla futhi sibizwa ngesikweletu, lokhu okukhulunywe ngenhla akuyona into engaphezu kokumelwa kwazo zonke izimo eziphuthumayo nezibopho inkampani ekweleta ezinye izinhlangano noma izikhungo.
Ngakolunye uhlangothi, inani lengqikithi liqedela ukwakheka kweshidi lebhalansi, okuwumphumela wokukhishwa kwezimpahla kukhishwe izikweletu. Futhi ebizwa ngokuthi ukulingana kwabanikazi bamasheya, iveza ngokwezinombolo ikhono lenkampani lokuzixhasa ngezimali.
Ukuthi inani liphelele lihle, limele inzuzo hhayi ukulahlekelwa, kuncike futhi emandleni okuphatha abanikazi kanye nokutshalwa kwezimali abakwenzayo enkampanini yabo.
Izingxenye zokulingana ziyinzuzo egcinelwe izinjongo ezithile noma imisebenzi futhi okufanele isetshenziselwe leyo njongo kuphela, njengendawo egcina imali esemthethweni, equkethe iqembu lezinzuzo ezihloselwe ukumboza izindleko ezingase zidalwe izehlakalo zenhlanhla njengokuqothuka.
Impilo esebenzisekayo
Impilo yokusebenziseka yempahla okungeyona eyamanje inqunywa isikhathi lapho inkampani isebenzisa impahla noma lokho elindele ukukuthola kuyo, kuze kube yilapho ingasakwazi ukusetshenziswa. Izici ezinquma ukuphila kokusebenziseka kwempahla zingaba ezibonakalayo, njengokuguga okudalwe ukusetshenziswa kwempahla phakathi neminyaka edlule, noma ukusebenza, njengokungakwazi ukuba nomthelela omuhle ekusebenzeni kwenkampani.
Iminyaka, amahora, amakhilomitha, amayunithi okukhiqiza, phakathi kokunye, asetshenziselwa ukukala nokuveza impilo ewusizo yento ethile. Ngokwesibonelo, endabeni yendiza, kunqunywa amahora okundiza kwendiza.
Amanye amafa okungewona awamanje
Inani lomshwalense wempilo, umusa, isikhwama esicwilayo noma izintela ezihlehlisiwe ezinye zezimpahla ezithathwa njengezimpahla okungezona ezamanje. Izimpahla ezikhokhiwe kusengaphambili zingangena esigabeni sokungezona ezamanje, inqobo nje uma imali engenayo noma izinzuzo ezivela kulezi zitholwa ngemva kokuphela kwezinyanga eziyi-12.
Isibonelo salokhu ukuthi lapho ukhokha irenti yesakhiwo kusenesikhathi, okuhlanganisa isikhathi esiyizinyanga ezingama-24, izinyanga zokuqala eziyi-12 zizothathwa njengempahla okungeyona eyamanje njengoba ziwela phakathi nonyaka, kuyilapho izinyanga ezilandelayo ziyobe zingekho. zibhekwa njengezimpahla okungezona ezamanje.
Ziningi izinkampani ezifana nalezo ezingaphansi kwemboni kawoyela ezisebenzisa kakhulu izimpahla okungezona ezamanje, ngokungafani nezinye ezifana nalezo eziphethe ukunikeza izinsiza ezithile ezingadingi ukusebenzisa lezi zinhlobo zezimpahla ukuze zisebenze ngempumelelo.
Ukutshalwa kwezimali okwenziwa ngenhloso yokuthi kusetshenziswe isikhathi eside, njengamabhondi, kubhekwa njengezimpahla okungezona ezamanje, ngenxa yokuthi inkampani izozama ukuzigcina isikhathi eside, okungukuthi, ngaphezu kwe unyaka, ngaleyo ndlela kugcinwe ukuzinza kwe-balance sheet.
Izibonelo zezimpahla okungezona ezamanje
Umhlaba noma indawo lapho inkampani isungulwa khona iyimpahla ebambekayo okungeyona eyamanje kanye nezitshalo, amathuluzi, izinto zokuthutha kanye nezakhiwo ezifana, isibonelo, isakhiwo esizosebenza njengesizinda esimaphakathi sokusebenza kwenkampani ethile. .
Ziyabonakala, ngoba ziyizakhi zomzimba ezingashintshwa futhi ziguqulwe, ngaphezu kweqiniso lokuthi azivamile ukudayiswa noma, okufanayo, aziqedwa kalula ngoba ukwakheka nokusebenza okuphelele kwenkampani kuncike. phezu kwabo. Ngakolunye uhlangothi, izimpawu zokuthengisa, amalungelo obunikazi, amalungelo okushicilela kanye nokutshalwa kwezimali kwesikhathi eside kuyimpahla okungezona ezamanje yemvelo engaphatheki, kodwa futhi kunikeza inkampani inani elikhulu.
Ukubaluleka kwezimpahla okungezona ezamanje
Lolu hlobo lwempahla luvumela abanikazi ukuthi bazi ulwazi olufanele mayelana nesikhathi esedlule, samanje nekusasa lokutshalwa kwezimali abakwenzayo ezinkampanini zabo, okubanika umbono wesikhathi eside nesifushane. Ukuze ulawule izimpahla okungezona ezamanje ngokunembile, izimpahla namalungelo atholakalayo kufanele kwaziwe ngokuningiliziwe, kubekwe kuqala ngaso sonke isikhathi izidingo zenkampani nezinqubomgomo ezimisiwe.
Ulwazi olugodliwe olumayelana nezimpahla kufanele luhlanganise idatha emayelana nesimo sazo, inani, indawo nempilo yokusebenziseka, ezonikeza amandla amakhulu okusebenzisa lezi zimpahla, kanye nolwazi oluqaphile lwezinqumo okumelwe zenziwe mayelana nokutshalwa kwezimali ezimpahleni ezintsha. .
Ezinye izinhlobo zezimpahla
Ngokungeziwe ezimpahleni zamanje nezingezona ezamanje, kunolunye uchungechunge lwezimpahla ezingezenkampani futhi kuye ngezici zazo, zingaba yingxenye yalezi zinhlobo ezimbili, ngaleyo ndlela zigcwalise isakhiwo sebhalansi. Impahla yezezimali, yona, imele impahla engaphatheki eyenziwa ngokulungiswa kwesihloko noma ngokubhalwa, okubhaliswa kwayo kwenziwa ngendlela yokubala.
Kulokhu, noma ubani othenga itayitela uthola ilungelo lokuthola ngokuzayo imali engenayo etholwe yile mpahla, ehlinzekwa ngumuntu ofanayo noma inhlangano eyithengisile. Impahla eyisisekelo ileyo ezibophezele ngokusekelwe esivumelwaneni esifanekiswe ngaphambilini futhi esebenza njengendlela yokuxoxisana ngempahla ephuma kokunye, ethatha indima yento yokushintshisana.
Amathuluzi aphuma kokunye awuhlobo lwezimpahla zezezimali noma imikhiqizo esekela inani lazo kwabanye. Lezi zakamuva ziyizimpahla eziyisisekelo, ezisetshenziswa kakhulu kuzo amasheya noma izihloko ezibonisa inani lengxenye yenkampani.
Kufanele kuqashelwe ukuthi amasheya ahambisana nezinkomba zesitoko ezingeyona into engaphezu kwedatha yezibalo ekhiqizwa ukushintshashintsha noma ukuhluka kwevelu nenzuzo yalokhu. Olunye uhlobo lwempahla lwaziwa ngokuthi lusebenza kahle, olunesibopho sokunikela ekukhiqizweni kwezimpahla nezinsizakalo zenkampani, ngokulandela izinjongo nezinhloso ezimisiwe.
Izimpahla ezihlehlisiwe zibonisa ukutshalwa kwezimali nezindleko ezenziwa ngesikhathi esinikeziwe, ngaphandle kokurekhodwa noma ukukhokhiswa ngaleso sikhathi, kodwa zikhokhiswa ezikhathini ezizayo.
Isiphetho
Ukuphetha, izimpahla ziyizinto ezibalulekile ngaphakathi kwesakhiwo nokusebenza kwenkampani, ezinye zazo ezisebenza kahle ngesikhathi esifushane futhi zinikeze imali esheshayo, njengoba kwenzeka ngezimpahla zamanje. Nakuba ngakolunye uhlangothi, izimpahla okungezona ezamanje, naphezu kokuthi zingenziwanga ngempumelelo esikhathini esifushane, zinikeza ukuzinza kanye nenzuzo enkampanini esikhathini esizayo.
Uma usithandile lesi sihloko futhi ufuna ukuqhubeka nokungena emhlabeni wezezimali ukuze uzuze ukutshalwa kwezimali okwanelisayo uma unenkampani yakho noma uma ufuna ukuthuthukisa ulwazi lwakho endaweni, faka futhi ufunde ngokucophelela isihloko esilandelayo mayelana Ukulungiswa kwezimali.
