Rate capitalisation iyonke kunye lisenza izibalo zalo

kwimithombo yolwazi eyahlukeneyo kakhulu eninzi ingqalelo ehlawulwa oko umyinge cap nokuba njani ibalwe. Noko ke, udidi "Izinga capitalisation iyonke" elifuna ingcaciso engaphezulu.

Oku kubalwa njengokuba QUOTIENT afunyenwe ngokwahlula-hlula ingeniso yokusebenza kwi ixabiso lilonke kwixabiso lokuthengisa yonke inkampani okanye eziveliswa kwishishini. Isalathisi luquka ixabiso kunye imbuyekezo zotyalo-mali, kunye nexabiso lazo isivuno. Ikhethwa yi le ndlela awuzibandakanyi amatyala - ngoko ke kulindeleke ukuba inkampani akanalo ityala ixesha elide. Eli xabiso koko ushwankathelwa ngexabiso lemarike lilonke. Oku kwenziwa ngolu hlobo lulandelayo: kulindeleke ukuba yinxalenye yetyala ixesha elide ngokuthanda kwiinkampani equity. Emva koku, ixabiso net yenziwa kwishishini okanye imveliso (ebalwa ngokungqinelana amaxabiso phambi kokuba irhafu) yongezwe Intlawulo yokwala, kwakunye nezo iindleko ezenziwe yi nkampani ukuba ahlawule inzala.

ityala Long-term wongezwa ixabiso eyinkunzi equity nkampani phaya kwiphepha lomncono. Ngaphezu koko, ngokwenkqubo enye, nexabiso elichazwa yongezwe ipesenti yenzuzo ngolwaa lonke ixabiso lilonke ityala. La manqaku kusuku ngokugqibeleleyo kuvumelekile (kutsalwe), kwaye ke ngoko alibonakali ngokwaneleyo, kwaye nkqu isiseko ngakumbi ezibophelelayo ukuba imbuyekezo yotyalo-mali. Kodwa ekugqibeleni kuvela ireyithi enjalo jikelele capitalisation, nto leyo ibonakalisa ukubaluleka imbuyekezo epheleleyo (ezivele ngenxa lokuyimfihlo kunye ukuphelwa lixabiso), kwakunye nexabiso kwingeniso epheleleyo (kubandakanywa inzala), ngokuphathelele kwimali eyinkunzi equity lweshishini okanye inkampani kunye imali ebolekiweyo.

Ukuze ezibonisa indlela izinga capitalisation, apho ubalo senziwe ngendlela efanayo, sicingela ukuba idatha ukuze kubalwe kolwazi olukhethiweyo kwi JSC. Simela le ndlela inyathelo fomu isinyathelo.

Inyathelo 1. Apha, isigqibo na ixabiso lilonke nezabelo zenkampani okanye iinkampani. Oku kusebenzisa ixabiso kwe ithuba yeyona kubonisa uzinzo ngokwemigaqo imiba emarikeni. Le ngexabiso eliyi-avareji ye-asethi liphindaphindwe ngenani izabelo eziqhelekileyo zikhutshelwa kwi turnover kwithuba ekhethiweyo. Ukongeza, cinga ithuba lokwenza nezilungiso ezithile nendlela ekubalwa kuthathelwa ingqalelo izabelo ikhethwayo. Ixabiso lokugqibela ixabiso lilonke lentengiso ishishini.

Inyathelo 2: Kweli nqanaba, kukho kongezwe ixabiso ukubalwa kwamatyala ixesha elide kwithuba ekhethiweyo umdibaniso amaxabiso ezabelo zesiqhelo.

Inyathelo 3. Apha, inzuzo umnatha lweshishini, kubalwa nokuhlawulwa kwerhafu, idityaniswe ixabiso lixabiso.

Inyathelo 4. Okwangoku isixa iindleko ingeniso kunye ukuphelwa lixabiso net bahlulwe sum of nexabiso, nto leyo ifunyenwe ngokudibanisa ixabiso lemarike-asethi kunye namatyala ixesha elide. Ngenxa yoko, sifumana isafobe, nto leyo luphawulwa izinga capitalisation iyonke.

Inyathelo 5. Kuqikelelwa ingeniso net phambi kokuba irhafu kunye nexabiso kutsalwe ukuphelwa lixabiso kunye nenzala.

Inyathelo 6: Ixabiso wafumana xa yokubala oludlulileyo yohlulwe ngomlinganiselo esidityanisiweyo, izinga leyo kubalwa ngokuthi kususelwe ulwazi database lweshishini elo. Xa kungekho ezinjalo, okanye, isetyenziswa ukusilela kwabo indlela, nto leyo ixhomekeke izinga capitalisation. Estate Real, bephethe ingeniso inkampani, njengoko into yokubala kule meko kwakhona azithathelwa ngqalelo. Ngokusekelwe kule indlela yenkqubo intaneti summation engatshintshiyo.

Inyathelo 7 Lenziwe ngokwahlula mali yengeniso net kunye uphelelo phezu ixabiso ukubheja iyonke. Isiphumo ixabiso elipheleleyo inkampani equity okanye venture zisekelwe kwixabiso imali ebolekiweyo.

Kufuneka kuqatshelwe ukuba, izibalo bekucingelwa ukuba ityala ixesha elide bekucingelwa njengenxalenye equity. Kungokwemvelo ukuba ukubalwa kuba inkampani ekujoliswe kuya kufuneka bavelise ixabiso ukukhupha kwamatyala ixesha elide kwisalathiso amaxabiso ezabelo.