75 mphambu - "midzi ndi ma sheya hoda". mlandu Akaunti

Nkhani 75 "Asayansi ndi oyambitsa" ntchito mwachidule deta za mitundu yonse ankayendetsa zachuma ikuchitika ndi mamembala a kampani (ma sheya hoda wa mamembala zonse za gulu, mgwirizano, ndi zina zotero). Municipal ndi boma mabungwe unitary ntchito kusonyeza mitundu yonse ya kayendedwe ka ndalama pakati pawo ndi matupi a boma mphamvu ndi boma chilolezo chilengedwe amakampani amenewa. Izi kutsatsa ndi kutukula ntchito malangizo zatsopano dongosolo. Poyamba, ntchito izi zikugwirizananso pa MF. 77. Taganizirani zinthu zambiri zina mwa nkhani mu Malawi.

tanthauzo konkire

Wa nkhani ankaona mwina Komanso adzatseguka:

• subsch. 75,1 Akuti pa madipoziti mu malo (mosavomerezeka) likulu;
• subsch. 75,2 pa wotuluka zokhudza malipiro chidwi ndi zinthu zina.

Woyamba boma chifukwa ntchito mabizinezi unitary kuonetsa ntchito anatenga ndi boma kapena ulamuliro oyang'anira tauni ndi ulemu kwa chuma anasamutsa mu kasamalidwe zachuma / ntchito. Mwachitsanzo, izo zikuchitika mu mapangidwe mabungwe, ntchito likulu kubwezeretsa, kulanda katundu. makampani amatchedwa subsch. 75,1 "Asayansi pa chuma allocated." Information pa pepala umaonekera Mofananamo kukonza zopereka likulu.

Ndipo malipiro a phindu

Subsch. 75,2 mwachidule mfundo pa wotuluka zokhudzana ndi malipiro a oyambitsa ndalama. ndalama accruing zimasonyeza pa MF DB. 84. Popeza limafanana ndi 75. Kupeleka pa accrual ndi malipiro a ndalama ogwira ntchito za bizinesi kukonzekera ntchito MF. 70. amasonyeza wotuluka ndi ndalama ndi antchito ndi s / N. Ndalama zopeza 75 chifukwa ali debited. Naye mnzake kayendedwe ka ndalama. Ngati nawo malipiro makampani ndalama zina zopangidwa, ntchito kapena katundu makampani izi, komanso sheya ndi zina, 75 chifukwa komanso debited. Choncho akufanana ndi nkhani kunyezimiritsa kukhazikitsa mfundo zowonjezera. Subsch. 75,2 umagwiritsidwa ndi chinyezimiro cha ntchito pa kufalitsidwa ndalama, zomvetsa ndi zotsatira zina ndalama mogwirizana ndi mapangano a ulendo olowa.

Kupanga AO

Mu kupanga olowa katundu kampani kuchuluka kwa ngongole alipire wa masheya wapangidwa pa MF DB. 75 m'makalata ndi sch. 80 kuwalitsa likulu ovomerezeka. Mu chiphaso leni la zopereka ndalama zopangidwa ndi kujambula CD mu makalata ndi nkhani, kukonza kayendedwe ka zachuma. Pamene chopereka chuma ndi zina (kupatulapo ndalama) ndalama ndi katundu 75 ngongole mphambu. kulembamo Choncho amatamanda cq. 08, kunyezimiritsa chuma sanali panopa, ndi MF. 10 (ndi "Zida"), cq. 15 kupeza ndi mphasa kukolola. makhalidwe, ndi zina zotero. Mofananamo, kuwerengetsera ndi adayambitsa zopereka ku likulu la makampani ena m'gulu malamulo mitundu. Kujambula ikuchitika pa nthawi yomweyo pa mtengo lonse zafotokozeredwa zolembedwa pa. Ngati kutaya magawo ikuchitika pa mtengo kuposa mwadzina analandira kusiyana Pamudzi ndi kunditumiza ku Kd cq. 83. Tax pa phindu kuchokera nawo kumalo a ntchito, zomwe imvera posungira zalembedwa pa DB cq. Ndipo 75 kD. Cq. 68.

analytics

Midzi ndi ma sheya hoda opezeka kwa aliyense nkhani. The kuchotserapo ndi ma sheya hoda-eni masheya wonyamula mu JSC. Analytical mlandu wa wotuluka ndi mamembala / oyambitsa mwa gulu la makampani ofanana, ntchito zimene anapanga mawu mwachidule umatulutsa MF. 75 padera.

kulunjika

Mu khalidwe midrange. 75 imodzi pomwe kwambiri alipo. Izo zimanyezimiritsa ntchito ndi makampani nawo. gulu limodzi akhoza kuchita monga woyambitsa ndi ophunzira. Komabe, nthawi zambiri ndi anthu osiyana. 75 Nkhani ya pepala bwino amakhala, pa dzanja limodzi, monga nkhani anafuna njira likulu kubwezeretsa. Pa ena, kumapitirirabe malipiro mabungwe phindu.

anafotokoza

Mu mapangidwe kumalo a ntchito pali kufunika mbiri: 75,1 DB ma cd 80

Izi kulowa m'njira methodological n'chosiyana kwambiri udindo wa makolo. mfundo ndi yakuti ngati madebiti subsch. 75,1 aumbike mwa receivables. Kuchuluka kwa maudindo a zipani mwamsanga kalembera wa analengedwa. Pankhaniyi amaona kuti okha mlandu. Childs, udindo wa akuwuka pansi mgwirizano, ndi losadziwika. ma akawunti yekha ngongole, ozikidwa pa kuphedwa kwa pangano. Mwachitsanzo, zilibe bwanji udindo akuwuka kwa pangano kwa chakudya. Pankhaniyi ngongole pa kale anakamba KATUNDU katundu kukuonetsedwa. Mbali A kuti amaperekedwa kwa MF. 75 drafters dongosolo tiyenera kuziganizira. Pamene ankatha kuwerengetsera magawanidwe liquidity ndi ngongole Kuphunzira kvazidebitorskuyu ayenera kuchotsedwa kuchuluka kwa maudindo a wotetezedwa. 75 bilu anabwera zoona, chifukwa pali chiphunzitso, chimene, pa mphindi, mwamsanga pamene kampani unakhazikitsidwa, likulu lake ovomerezeka ayenera anawazindikira. Ophunzira angathe kubweretsa chuma losiyana. Ngati iwo lolipiridwa ndi chuma si ndalama, ayenera kukayezetsa ndondomeko palokha kuwunika. Mukalandira kulowa gawo:

• zolemba madebiti pa chinyezimiro cha inventories ndalama ndi zina zotero.
• Mawu subsch. 75,1

Sale la magawo

Chifukwa JSC ake anakwaniritsa akamaliza likulu gawo. Pamene kugulitsa masheya pa mtengo kuposa phindu mwadzina, kusiyana ndiye cq. 83. Izi kupereka kutukula malangizo nkhani chikonzero. Theoretically analola chinyezimiro ntchito DB cq. 98,1. Ichi ndi chifukwa chakuti, malinga ndi mfundo mlandu, kuchuluka kwa likulu ovomerezeka sizingasinthidwe. Pa nkhani iyi, izo akufuna kuti atchule cq zolimbana. 83. Koma ndalama overpaid ayenera chilamulira chikhalidwe ndi ndalama m'tsogolo pokhapokha pamene iwo ali ndalama weniweni wa kumalo a ntchito.

NKHANI ndalama zopeza

Subsch. 75,2 ntchito kuwerengera ndi oyambitsa amene sali mayina a boma la kampaniyo. Tanena kuti ngati ophunzira ndi wogwira ntchito wa kampani, ankayendetsa ndalama ndi iwo akuzindikiridwa ndi MF. 70. Polengeza kupereka ndalama, ndi umboni: 84 DB 75,2 Kd.

Kuchuluka imawunikidwa yowerengera, anali misonkho: 75,2 DB 68 Kd.

Ndalama kuchokera nawo makampani amene amalandira anthu lachibadwa msonkho pa mlingo wa 30%. Pamene ndalamazo yafupika ndi kuchuluka kwa amachotsera kwa phindu, omwe anali umalimbana ndi kufalitsidwa kwa chimaposa pakati pa gulu.