Chuma Current, gulu ndipo ananyezimiritsa mu pepala bwino

Mawu akuti "katundu panopa" anayambitsa Komiti mayiko osiyanasiyana Mfundo za akawunti ndi enshrined monga mu IAS muyezo - chikalata munali mawu mfundo ndi muyezo processing za kayendetsedwe ka ndalama.

Monga tanenera mu chikalata ichi, kakatundu ndi amtengo, amene ankalankhula ogwira ntchito kapena kampani mu ntchito zapitazo amene akuyembekezeka kupanga phindu m'tsogolo. Zochokera chakuti mu tanthauzo kwambiri lili pamtima nthawi chizindikiro, kusiyanitsa katundu pa mawu zotheka zothandiza. Pa malo, katundu ndi wolemekezeka:

- yaitali (anthu ndi zotheka moyo zothandiza chaka chimodzi kapena zingapo);

- chuma zikusinthira (iwo amene apereka chaka chimodzi).

Komanso, mfundo mayiko ndi kukhazikitsa malamulo umene ndikofunikira kugwira gulu la chuma. Choncho, malamulo amenewa kwa chuma pano ndi monga:

- kugwiritsa ntchito anakonza mkati mwa mkombero opaleshoni;

- anafuna kuti ntchito yokhayo zamitundu yosiyanasiyana;

- chuma, anakonza kukhazikitsa chaka chimodzi;

- onse amene anapereka mu mawonekedwe a ndalama.

ena onse ayenera kutsatira kuti chuma sanali panopa.

Mu mlandu, katundu panopa zikuphatikizapo zinthu zotsatirazi:

- mosachotsera, chofunika ndi chuma chuma;

- mtengo tsogolo kulembedwa mu m'tsogolo, panthawi malipoti;

- ndalama;

- ndalama yochepa;

- pasadakhale malipiro kupeza zinthu zomwe okha;

- Nkhani panopa ;

- zolemba yochepa;

- yochepa receivables.

Monga ulamuliro, katundu ziliri pa mlandu zinalembedwa mu ukutsika dongosolo la liquidity awo. zinayendera Izi motere: ndalama, ndalama, nkhani olandila (DZ), inventories ndi prepayments. Komanso, malinga ndi IAS, zosiyanasiyanazo chuma ziliri pa njira zosiyanasiyana zikupezeka mu pepala bwino.

Cash - pa mtengo nkhope, kuonetseredwa kwa ndalama yochepa zikuchitika kapena phindu msika kapena m'munsi mwa zizindikiro, zimene unatenga profitability ndi phindu msika. Ndi Uwerenge phindu ankayembekezera Akuti DZ ndi inventories ndi malipiro pasadakhale - pa mtengo.

onse katundu wa kampani kapena makampani nawo kugulitsa, amene amakhala osati mwa ntchito msika, komanso ndalama zothandiza. Chaka ntchito miyeso mabuku, mmodzi amene ali chizindikiro kayendedwe mu chuma panopa. Mwanjira imeneyi, kufalitsa kakatundu panopa ndi mndandanda wa koefishienti wapadera, zomwe zikuonetsa mphamvu ya ntchito ya aliyense wa mitundu ndi mu ndondomeko makamaka ndalama. Mwachitsanzo, nkhani olandila zimaonekera ndi kuyesedwa mwa mlingo wake zolowa. TMZ zolowa koyefishienti limasonyeza kuchuluka kwa ndalama pafupifupi ya malonda a katundu ndi ntchito kwa nthawi zina. Ogwira Security TMZ anasonyeza yoyenera chitetezo chimene chimasonyeza chuma kapena owonjezera kapena akusowa mu nthawi ya malipoti. zofunika kwambiri ndi chinthu chimene chikusonyeza gawo lililonse kwa zifanizo za chuma okwana chuma panopa Chikhaliro cha. udindo wake ndi makamaka pamene akukonzekera chitukuko wa bizinesi komanso kuona njira malonda.

Mu poyerekeza kusanthula statement a chuma amagwiritsidwanso ntchito chizindikiro monga chuma panopa zokhudza phindu la ndalama zonse amakopeka ndi kampani imeneyi m'nthawi ya zolowa pachaka. Monga ulamuliro, makampani a mafakitale ndi likulu apamwamba zolowa kanjedza otsika, ndi Makampani yogulitsa - mkulu.