Isilinganiselo sokubuyiswa kwemali kunye neentlobo zokuhlala

Ngokutsho kwemithombo emininzi, imbono yemali efunyenweyo ibonakaliswe yimali yamatyala apho amanye amashishini ezoqoqosho anyanzelekile ukuba ahlawule kwezinye iinkampani zoqoqosho ngokubambisana kwabo kwezoqoqosho. Njengomgaqo, la matyala avela ngenxa yokuthengisa kwi-credit.

Kwi-accounting, i-akhawunti efunyenweyo ichazwa njengamalungelo epropati, njengento yokulawulwa kwemithetho yomthetho. Umxholo wale lungelo unikwe ubugcisa. 128 I-Code Civil, kwaye iquka: izinto, imali, umsebenzi kunye neenkonzo, izithenjwa, ulwazi, impahla yepropathi, enye impahla kunye nezinto ezingabonakaliyo. Ngenxa yolu ngcaciso, iimali ezifunyenweyo zenza njengenxalenye yepropati yeshishini, kwaye ilungelo lokufumana, ngokulandelanayo, lilungelo lepropati.

Kufuneka kuqatshelwe ukuba kwimisebenzi yezoqoqosho, akukho shishini elinokuthi lenze ngaphandle kwalo, kuba ukudalwa kwemali efunyenweyo kufakwe ziimeko ezijoliswe kuyo, ezi:

• Kuba umntu onetyala ufikelele kwi-capital work engaphezulu;
• Kuba umboleki-mali unethuba lokunyusa okusemthethweni kweemarike.

Ukuqulunqwa kweeakhawunti ezifunyenweyo kuboniswa yimeko xa umzuzu wokutshintshwa kwamalungelo obunini awuhambelani nexesha lokuhlawula.

Enye yezinto eziphambili zempumelelo yeshishini okanye inkampani yonyuka kwi-akhawunti efunyenweyo xa kuthelekiswa nexabiso leakhawunti ezihlawulwayo. Ifomu elula, iimali ezifunyenweyo mazivunyelwe ngeendlela ezintathu:

• Okokuqala, isebenza njengendlela kunye nesibonelelo ngendlela ekwazi ukuhlawula ngayo imali ehlawulwayo;
• Okwesibini, inxalenye yeemveliso eziye zathengiswa kubathengi, kodwa ayikafumani intlawulo yeempahla ezithunyelwayo;
• Okwesithathu, inxalenye yee-asethi ezikhoyo, ezenziwe kwimithombo yenkampani yenkampani okanye inhlangano.

Kungenxa yoko, isibonakaliso esibaluleke kakhulu sokubaluleka kweakhawunti efunyenwe ngumlinganiselo wokubuyiswa kwetyala, echazwe ngokuthi "RT". Ifom ye-classical elula kakhulu ichazwa njenge-quotient ukusuka kwinqanaba lentlawulo ye-enterprise index kwinani eliqhelekileyo leemali ezifunyenweyo. Ukubalwa ngale ndlela, umlinganiselo wenzuzo yemali efunyenweyo ibonisa ukusebenza kakuhle kweshishini okanye inkampani ngokufuna ukuhlawulwa kweemveliso ezithunyelwa kubathengi. Ukuhla kwexabiso kubonisa ukwanda kwenani labathengi abangabikhoyo, kwakunye nokuvela kwezinye iingxaki ngokuthengiswa kwemveliso eyenziweyo. Esi sisiginci esibangelisayo soshishino, ekubeni i-inferior income, iphakamileyo iimfuno zayo zentengo yokusebenza .

Kukho iindlela eziliqela apho umyinge weerhafu zokufumana iimali ungabonakaliswa. Ngokomzekelo, indlela ebonisa ukubuyiswa kwemali njengomyinge wenani leentsuku ezifunekayo ukuqokelela iintlawulo sele lisetyenziswe ngokubanzi, kuthiwa ixesha lokuqokelela kwiimali ezifunyenweyo (CP) kwaye ibalwa ngale ndlela:

CP = (RT / N) × 365,

Apho i-N ivolumu yokuthengisa, kwaye i-365 yinani leentsuku ngonyaka.

Xa usebenzisa ixesha elithile lokufunda, inombolo 365, ngokulandelanayo, iguqulwa kwinani leentsuku zexesha lokufunda.

Ukongezelela, umlinganiselo wokuthengiswa kweeakhawunti ezifunyenweyo ukuvumela ukuba ufumane imimiselo yenguqu kwiimpawu zayo. Ngoko ke, umzekelo, ukwanda kwawo kwixesha eliqhelekileyo lokunyuka kwexabiso kukukhokelela ekunyuseni kwintengo yenkcitho-mali esetyenzisiweyo kwimveliso, kwaye, ngokuchaseneyo, ngokuchaseneyo.