Nhoroondo dzeNyaya dzeKubhadhara paB balance Sheet

Nhoroondo dzinogamuchirwa, dzimwe nguva dzakaderedzwa kuti "dzinogamuchirwa" kana A / R, inomiririra mari inokweretwa nekambani nevatengi vayo nezvezvinhu zvinotengeswa kana mabasa ayo ayo akatumira asi ayo asati awana kubhadhara.

Maitiro ekambani inobhadharwa nekambani inotarisirwa kubva kune chikamu nemabhizimisi mairi inoshanda, pamwe chete nehuwandu hwematongerwo enyika hutungamiri hwakagadzirirwa.

Makambani anonyora A / R yavo mubhadharo, seasset yazvino.

Kunyora A / R pa Balan Sheet

Nzira yakanakisisa yokunzwisisa mabhuku anogamuchirwa ndeyekutarisa mutengesi uye kuti inoguma sei pazeri bhazha .

Fungidzira kuti Wal-Mart anoda kuronga shanduro yepamusoro-yakanyorwa ye Harry Potter mabhuku kubva kumuparidzi. Inotaurirana ne 50,000-unit run iyo isingawaniki kune imwe nzvimbo. Mabhuku acho akadhindwa uye akaiswa mukati, uye muparidzi achabhadhara Wal-Mart $ 30 perheji. Wal-Mart achatengesa masero kuitira $ 90 mumwe nomumwe kune vatengi vayo.

Apo muparidzi anotumira zvikamu 50 000 kuna Wal-Mart, zvinosanganisira mari ye $ 1,500,000. Iko mari inokweretwa kumuparidzi (50,000 qty x $ 30 pamusangano = $ 1,500,000). Wal-Mart akagamuchira mabhuku, asi muparidzi haana kubhadhara kunyange zvazvo ane kodzero yemutemo kune mari.

Iko $ 1,500,000 inogara padhigiramu yemari yemuparidzi seinhoroondo inogamuchirwa.

Pamusoro peflip, iyo inogara pazhizha reWal-Marts sezvose zviri muatsetsi uye chikwereti chakabhadhara chikwereti.

Mitemo Yekubhadhara

Kazhinji, kambani inotengesa zvigadzirwa pamarikiti inogadzirisa mitemo yeA / R yayo. Aya mazwi anosanganisira nhamba yemazuva umo vatengi vanofanira kubhadhara bhadha yavo vasati vapomerwa mari yekupedzisira.

Kana vatengi vasingateereri pamitemo yekubhadhara, mutengesi anogona kusvika kune vateereri vayo uye kupa mitsva kana mamwe mhinduro yekuunganidza pamutemo.

Kana pasina hufambiro hunoitika, mabhuku anogamuchirwa anokwanisa kuendeswa kune sangano rinounganidza kana, mune mamwe maitiro akaipisisa, sangano rinoshevedza munhu kana chikwata chinokwereta mari, kutsvaga rubatsiro kubva kuruvanze nekutora zvinhu.

Makambani anowanzoshandisa chero imwe yemitemo yeA / R yemitemo. Izvi zvinoratidzwa se "Net 10," "Net 15," "Net 30," "Net 60," kana "Net 90." Nhamba idzi dzinotaridzira nhamba yemazuva umo mari yekutengesa inokwana uye inotarisirwa kubhadharwa. Somuenzaniso, net net 10 zvinoreva kuti une mazuva gumi kubvira panguva yekurasi yekubhadhara chikamu chako.

Kuti isunungure mari inoyerera uye kuwedzisa nguva iyo inogona kuwana mari, makambani akawanda anopa kutanga-kubhadhara kubhadhara pane nguva yakareba-yeA / R zvikwereti kuti zvikurudzire vatengi vavo kubhadhara ivo nokukurumidza. Inowanzo mumutengi wekunakidzwa kwevashandi kushandisa zvishandiso uye kubhadhara kare, nokuti kutora kunosvika kune imwe muzana yekukura kwegore gore rinopfuura kudarika zvingakwanisa kuwana pane imwe nzvimbo.

Makuru A / R Kuyera

Kuva neruzhinji A / R kuenzanisa pabhiriji rinoratidzika rakanaka. Iwe unofunga kuti kambani imwe neimwe inoda mafashamo emangwana, mari inotarisirwa ichiuya nenzira yavo.

Zvisinei, mari muA / R ndeye mari isiri mubhangi, iyo inotsanangurira kambani kune imwe yengozi. Kana Wal-Mart akanganisa kana kuti asina kungobhadhara muparidzi, iyo inomanikidzwa kunyora pasi pasi peA / R mubhadharo ne $ 1.5 mamiriyoni.

Kubvumira kurasikirwa uku uye kubatanidzwa nemakiti 50 000 emitambo yeHarry Potter mabhuku angave akaipa kune muparidzi. Ngatitarise bhuku rakagamuchirwa remabhuku rakagamuchirwa. Inofanira kuva yakasiyana-siyana. Kana mumwe mutengi kana muchengeti anomirira zvinopfuura zvishanu kana 10 muzana yemabhuku anokweretwa, izvi zvinoita kuti zvive pachena uye zvingava chikonzero chekufunganya.

Kazhinji, makambani anovaka mari yekuchengetedza mamiriro akadai akadai. Zvigadziro ndezvinyorwa zvinyorwa zvinoshandiswa izvo zvinoderedza purogiramu gore roga roga, zvinoreva kuenzanisa kutarisira kurasikirwa. Kana zviwanikwa zvisina kukwana kana kuti zvinoda kuwedzerwa, zvikwereti zvinowedzera zvinofanira kuitwa pachitora chekuwana .

Zvigadziriswa zvinoshandiswa kunyora mari yakagadzirirwa kuvhara nyaya dzakasiyana-siyana, kubva pane warranty kudzokera kutarisira kune zvakashata zvinokweretwa pamabhanki.

Kubhadharwa Kwekubhadhara kana Kusina Kuwana Imari

Mamwe makambani ane bhizimisi yakasiyana-siyana yezvebhizimisi uye chaizvoizvo ari kubhadharwa mberi. Muchiitiko ichi, bhizinesi harina kunyora maakarenda anogamuchirwa, asi kunopinda mune chikwereti pane bhadharo yacho kune imwe nhoroondo inozivikanwa seisina kuwana mari kana mari yakabhadharwa.

Sezvo mari yacho ichiwana, kana kutengeswa kwemishonga yakapikirwa, kufambira mberi kuburikidza nekugadzirwa kwepurogiramu paunenge uchishandisa "chiyero chekupedzisa" nzira, kana nguva yekufamba, inodzingwa kubva kune mari isina kuwana pane bhadharo kusvika kutengesa mari pane mari zvinyorwa, kuderedza mutoro uye kuwedzerwa kutengeswa kwehuwandu.

Mufananidzo wakaisvonaka weiyi ishizha rekuchengetedza mararamiro . Vatengi vanowanzobhadhara mari kumubhadhari weRe Registered Investment quarterly, kutongerwa mberi. Kambani yekupa mazano inogamuchira mari asi haisati yawana mari iyo. Nezuva rebhizimisi rimwe nerimwe rinopfuura, imwe yehuwandu yemari inowanikwa uye isingadzokeri.

Kambani yekuchengetedza mafasi iyo inoshandiswa kubhadhara mubhadharo, kune rumwe rutivi, inenge ichinge iine A / R muyero pariyeri yako, kazhinji kwezuva rimwe chete kana maviri sezvo mari inodzingwa kubva kumakadhi ekuchengetedzwa kwemakero mune dzimwe nguva.