Motheong oa boikarabello ka kgwebo ya

Boikarabello ke rekota tiileng le e tsoelang pele ea tshebetso bona motheong oa litokomane mathomo le ngodiso ya dithulaganyo khoebo ka ho ya ka chelete. All beha dintho boikarabello e conventionally arotsoe ka likarolo tse peli: thepa (chelete e matleng a hae ho khamphani) le melato (mehloli ea chelete). Tsebo ea chate litlaleho ke motheong oa le boikarabello. ditransekshene tsohle li tlalehiloe nyako boikarabello. Ho tloha ka fumana ha thepa e tsitsitseng, ea phepelo ya tjhelete ka tlaleho ea bonahatsoa hula tjhelete e, ke hore, e leng keketseho ea matlotlo. The fokotseha ka thepa e bontšitsoeng ho litlaleho tsa kalimo. Keketseho ea melato di tlotloa le ea fokotseha - lehlakoreng hula tjhelete.

khiro tsohle li etsoa ka lebaka la litaelo tsa Lekala la Lichelete le Tšebeletso lekhetho le feela ho ba teng ha litokomane tsa mathomo (invoices, likonteraka, invoices). Utloisisa lintho tsa motheo tsa boikarabello hlokahalang bakeng sa mosebetsi oa letsatsi le letsatsi financiers tsohle. Ka go kokoanya dintlhakhutlogo nyako ho ke habohlokoa ho utloahalang ho ela hloko hore le keketseho ea ho bolela khampani (thepa) e lokela ho beha ka lehlakoreng le hula tjhelete, le phokotso bona - ka ka kadimo ena. E leng keketseho ea mehloli ea chelete khoebo (melato) apara ho se ka kadimo, 'me phokotsong ea mehloli - lehlakoreng hula tjhelete.

Motheong oa boikarabello na le melao-motheo ea tse peli:

1. boikarabello abel

Ka pelo ea ho leka-lekana lichelete molao-motheo ke moralo wa:

Thepa = OBYAZATELSVA + tekano

Thepa - e 's seo khamphani e na le li sebelisang ho hlahisa phaello.

Melato - e 's seo khamphani hloka kantle batsetedi, bafepedi, mafapha a' muso le tekanyetso.

Tekano - ena ke karolo e setseng ha go ntsha dipalophatlo tsa melato ho tloha thepa ka tsela eo bontšitse hore boikarabelo ba ho buseletsa ka sebaka sa pele ka liquidation kapa koalo ya khampani, le e mong le mong'a ka 'na lahla motse-moholo oa bona ka mathoasong qetela.

1. Molao-motheo oa habeli-ho kena

ditransekshene All lichelete na le tlaleho ea ka letsohong, empa molao-motheo oa ho leka-lekana e lokela ho kamehla ho hlomphuoa. Ka mohlala, u na le 100,000 li-ruble, le ho reka thepa ea ho hlokahala hore ho 300000, joale u nka kadimomadi banka bakeng sa chelete e le sieo.

A (100000) = O + SC (100000)

Ka le boikarabello, tshebetso ena o entsoe ke hula tjhelete ho chelete-200000 li-ruble 'me boitlamo ba ka kadimo ho banka - 200.000 li-ruble.

A (100000 + 200000) = D (200000) + SC (100000) Kahoo, ho leka-lekana molao-motheo o ho hlokomelwa.

Leha e le lipolelo tse lichelete fanoe bakeng sa tlhahisoleseding e ka ntle ho basebelisi ba kgwebo. Banks le ba fanang ka thepa ho tseba hore na khamphani e creditworthy, batsetedi batla ho tseba hore na chelete e ngata khampani le 'muso sebedisa lipolelo ho bokella makhetho ka tekanyetsokabo. Oa ho lokisetsa lipolelo tse lichelete e le akhaontente e ka thalong tekanyetso thusa mookameli ho laola khoebo le boetse ho na le lebaka la boikarabello. Mefuta e bohlokoa ka ho fetisisa tsa lipolelo tse lichelete ke ho leka-lekana lakane, phetlhwang, lakane ho leka-lekana, phallo ea chelete, phaello le akhaonteng tahlehelo.

Hoa thahasellisa hore ebe le ditshenyehelo ka boikarabello. Tshebediso ya - ke haholo-holo ea fokotseha ka melemo e ya moruo ka nako e itseng, ka lebaka la ho outflow ea thepa kapa ho eketseha ha melato, leng isang ea fokotseha ha motse-moholo.

The akhaontente lokela ho ba ferekane ditjeo le ditshenyehelo ka boikarabello le kamehla utloisisa se lumellane ha bona ha ho sebetsa le ho kgona ho competently sireletsa ka maikutlo ho boloka libuka mele. Ditjeo mohla bokelleditseng ho tswa tekano ho fapana ho qeta. ditjeo kgwebo a jaroa ke nako e itseng, ka nako eo ditjeo tsena re fetoleloa thepa kapa ditshenyehelo. Ditjeo itshetlehile litšenyehelo 'me kamehla ama phaello ea khoebo e. Empa litšenyehelo ha ama phaello ya.

Ka mohlala: puseletso ea duelelwang isang phokotso ea letlotlo le (chelete lefile), empa ka nako e tšoanang fokotseha le melato (melato buseletsoa), ka nako eo, tekano ha aa fetoha. Ka hona, nahana ka litšenyehelo sena hase 'nete.

Ngola-theoha ea amogetsweng joaloka tla felloa ke matla ha taelo e hlomamisitsoeng mefokolo ea ba lilemo tse tharo e sebelisoa hobane ho na le phokotso ntle ho fetola thepa melato ho bolela tekano fokotseha. Ka tsela e tšoanang, re ka lemoha phallo mpe phapanyetsano sekhahla se tšoane le ho amohelwa ha likotlo, difaene, mosebetsi naha.

Ditjeo tsa a ntshe thepa ke theko qetellong ea nako e, litšenyehelo ea tlhahiso, e leng e koaloa 'me a ho na phaello ka boela nkoa tshebediso ya.

Hore 's ea lintho tsa motheo kaofela le boikarabello, e thehiloeng sea utloahala kapa che, eseng ka litaelo tse khethehileng, dibukana, melao ea tsamaiso le litokomane tse ling tse taolo. The boikarabello ho hlokahalang ho nahana ka tsela e utloahalang, eseng feela ka bofofu latela ditlhoko le.