Ndeipi Nzira Yakarurama Inoshandiswa muCash Flow Statement Development?
Nzira yakananga yekukudziridza mari yekubuda kwemari inoshandisa makirasi makuru emari risiti kubva kune vatengi sekutanga kwayo. Iyo inoshuma zvose zvidhiji zvemari mune chikamu chekushandisa chekutumira kwemari yemari kubva chero ipi zvayo, kusanganisira vatengi. Zvadaro, nzira yakananga inoshuma yose mari yekubhadhara kana kubhadharwa muchikamu chekushandisa chechitatimendi chemari inoyerera . Mienzaniso yekubhadhara ingadai iri kubhadhara kune vashandi, vatengesi, mabasa, nezvimwe. Chero nyanzvi iyo kambani yaibhadhara pane chikwereti chakakura inonzi pamwe chete nemitero yose inobhadharwa iri muchikamu chino. Uchishandisa nzira yakananga, iwe unopedzisira uine, zvinokwana mari risiti kunze kwekubhadharwa kwemari uye chikamu chako chekupedzisira isiri mari inoyerera kubva kumabasa.
Ndeapi Matambudziko Nenzira Yakananga?
Imwe yezvinetso nenzira yakananga yekugadzirira Nyaya yeCash Flows ndiyo yehutano hwakaoma hunodikanwa.
Kana bhizinesi rako riri duku, iwe unyoresa mari yako yemari uye mari yekubhadhara mari inongova chinhu chisiri nyore. Sezvo bhizinesi richikura uye rakakura, fungidzira kwekanguva mishandisi yemari nemari yekubhadhara mari kubva kunzvimbo dzakasiyana-siyana dzinofanira kuverengwa. Nzira yakananga inova yakaoma kwazvo, ndicho chikonzero vazhinji vekambani vanoshandisa nzira isina kuratidza yekuvandudza mutemo wemari yekuyerera.
Imwe dambudziko nehutano hwe nzira yakananga ndeyokuti zvose zvinyorwa zvekutengesa zvinokanganisa nhoroondo mbiri. Mukuwedzera kune kuoma kwezvinhu zvose zvekutengeswa kwemari unofanira kutarisana nayo kana uri kushandisa nzira yakananga , imwe neimwe yekutengesa mari inobata imwe nhoroondo yakadai sekuverenga, maakarenda anogamuchirwa, kana vamwe uye unofanira kutora maakaunti iyo maakaiti kana urikudziridza chirevo chemari inoyerera nenzira yakananga.
Chimiro cheKushanda Chikamu cheCash Flow Statement Achishandisa Direct Method
Nzira yakananga inonziwo nzira yekutora mari . Nzira yakanakisisa ye nzira yakananga inotarisa chimwe chinhu chakadai:
Cash Flow kubva kune Imari
Minus: Cash Payments for Expenses
Kuenzana: Kubhadhara Musati Pawana Mitero
Minus: Cash Kubhadhara Mitero Yemutero
Kuenzana: Net Cash Flow kubva Kubasa Mabasa
Mhando mbiri dzokutanga dzemitsara, kukwira kwemari kubva mumari uye mari yekubhadhara kubva kune mari, inotarisana nezvinetso zvekuoma kunzwisisa kunokurukurwa pamusoro apa.
Heano muenzaniso wekutambudzika iwe uchasangana nawo. Ngatiti iwe uri kuverenga kubhadhara kwako kwose kune vanotengesa kwenguva. Mukuwedzera pakuchengetedza huwandu hwemashoko akadikanwa kuti uite izvozvo nenzira yakananga, unofanira kuchengetedza nhamba imwechete yezvinyorwa mune dzimwe nhoroondo mbiri iyo kushambadzira kumwe kunobata - kuverenga kambani inobhadhara uye mari yezvinhu zvakatengeswa.
Paunofunga nezvekutengesa kwega kwega mune zvinyorwa izvi, vashoma mabhizimusi vanogona kuzvitarisa.
Heano muenzaniso wakanaka wekusimbiswa kwekatauriri yemari inoyerera achishandisa nzira yakananga.
Chimiro cheKushanda Chikamu cheCash Flow Statement Using the Indirect Method
Mashoko ekuti agadzirire Nyaya yeCash Flows achishandisa nzira isiri yakarurama inobva kune mitatu inoshandiswa: kuenzanisa mabhizimusi mapeji emakore maviri ekupedzisira ezvinyorwa zvakadzama, deta kubva parizvino yemashoko ekuwana mari , uye yakasarudzwa nedhiyabhorosi.
Kushandisa nzira isina kukodzera kuverenga mari yakasvibiswa kubva pamabasa ekushandura zviri nyore kuverengwa uchishandisa nzira iyi. Iwe unotora Net Revenue kubva muhoteti yemari uye uwedzere kuderedzwa. Zvadaro iwe unotarisa kuenzanisa bhadha rekodhi uye unyore kuchinja mune imwe nzvimbo uye unoshandisa maitiro eakafa yeakisi uye yezvikwereti.
Ikoko iwe unayo- mumatare emari inoyerera kubva kumabasa ekushanda.
Summary
IA Financial Accounting Standards Board (FASB) inosarudza nzira yakananga pakagadzirira mutemo wemari inoyerera.