Thepa jwale, tlhophiso le bontšoa ke lakane ho leka-lekana

Poleloana e reng "matlotlo jwale" qaptjoa ke Komiti ea Machaba ka Melao ea boikarabello le ngotsweng Molaong jwalo jwalo ka IAS tekanyetso - tokomane e nang le tlaleho ea melao-motheo le tekanyetso e lokisa ya mekgwa ya tshebetso le boikarabello.

Joalokaha ho boletsoe ka tokomane ena, letlotlo le ke mohlodi, e fumanweng ho kgwebo kapa khamphani ka tshebetso e fetileng 'me ke mang e lebeletsoe ho etsa phaello e le nakong e tlang. E thehiloeng ha e le hantle hore ka tlhaloso haholo e na le boipiletso ho nako paramethara, khetholla thepa ka ya ka dipehelo tsa khoneha e metle. Fatše lena, thepa le tse hlaheletseng:

- nako e telele (tseo ka khoneha bophelo le thuso ea selemo se le seng kapa ho feta);

- thepa jwale (ba fanoeng ka tlaase ho selemo e mong).

Ho phaella moo, melao ea machaba le ho theha melao tlas'a eo e ke ho hlokahala hore ho phetha e tlhophiso ea thepa. Kahoo, melao ena ho matlotlo jwale kenyeletsa:

- tshebediso rerile hara potoloho bueloang;

- reretsoe ho sebelisoa feela bakeng sa merero ea khoebo;

- thepa, rerile bakeng sa ho kenya tshebetsong ka hare ho selemo se le seng;

- bao tse fanoa ka mokgwa wa tjhelete.

ba bang bohle ba lokela ho sebetsa ho matlotlo bao e seng hona joale.

Ka le boikarabello, thepa jwale kenyeletsa lintho tsena tse latelang:

- ntle le mokhelo, thepa le boitsebiso bo mehlodi ya;

- ditjeo nakong e tlang ho ngoloa theoha nakong e tlang, nakong ea mo tlalehelang;

- chelete;

- matsete nakoana;

- pele ditefello tse ho fumana ya thepa maphelong a bona;

- litlaleho tse hona joale ;

- lintlha tsa nako e khutšoanyane;

- nako e khutsoanyane amogetsweng.

E le busa, thepa jwale ka boikarabello tlalehiloe ka theoha taelo ea tsa kontane bona. tatelano Sena ke ka tsela e latelang: chelete, matsete, litlaleho receivable (DZ), inventories le prepayments. Ho phaella moo, ka ho ya ka IAS, le mefuta e sa tšoaneng ea thepa jwale ka litsela tse sa tšoaneng tse hlahellang tsa lakane ho leka-lekana.

Chelete - ka boleng sefahleho, le pontšo ea matsete a nako e khutsoanyane etsahalang kapa bohlokoa ba 'ona' marakeng kapa ka tlaase ea litsupa, tse nkiloeng e le le dipoelo le boleng maraka. Ke bala phaello lebeletsoe hakanngoa DZ le inventories le ditefello tse pele - ho tefo.

tsohle thepa ya khampani kapa lik'hamphani ameha ho rekisa, e leng e khetholla eseng feela ka mosebetsi 'marakeng, empa hape chelete e atlehang. Ho hakanya sebetsa mehato akaretsang, e 'ngoe ea tseo ke pontshi tsa mekhatlo ka thepa jwale. Ka kutloisiso ena, ho ajoa letlotlo jwale ke pokello ea coefficients khethehileng, e leng bontša ho atleha ha tšebeliso ea mong le e mong mefuta e 'me ka tshebetso e itseng licheleteng. Ka mohlala, litlaleho tsa receivable hlahellang le e lekiloeng ka sekhahla lona letseno. TMZ letseno coefficient bontša palo ya chelete karolelano ea thekiso ea thepa le ditshebeletso bakeng sa nako e itseng. Kgwebo Security TMZ hlahellang loketseng ho tse tshireletso Ntho e bontšang hore mehlodi ya tsena kapa feteletseng kapa khaello nakong ea mo tlalehelang. bohlokoa haholo ke le palokatiso e bontšang karolo ea mong le e mong mefuta e ha thepa, palo yohle thepa morao-rao tsa mokhatlo e. karolo ea lona ke haholo-holo e moholo ha rera ntshetsopeleng ya kgwebo le boikemisetso ba lewa khoebo.

Ka bapisang ho hlahloba lipolelo tse lichelete le boetse le sebelisoa pontshi ka thepa jwale amanang le boleng ba matsete ohle khahloa ke khamphani ena nakong ea madi aa selemo le selemo. E le busa, likhoebo tsa liindasteri le motse-moholo phahameng na letseno lipalo tlaase, 'me lifeme, wholesale - phahameng.