Kugadzirira Chirongwa cheMari Inoshandiswa Kushandisa Nzira isina Kuratidza
Iyo Dhiyabhorosi Yaunoda Kugadzirira Chirongwa cheMari Inopinda
Kuti ugadzirire chirevo chemari inoyerera , unofanirwa kutarisa kumashure pamabhadharo emakambani eXYZ kambani. Kubva pamakore maviri e- balance sheet data uye imwe yemashoko ekutora mari , iwe unovaka mari yako inoyerera chirevo.
Muenzaniso Nhoroondo yeCash Runs
Mumuenzaniso unotevera, tichafungidzira kuti mari inosvika $ 110,500, kushaya mari inodarika $ 50,000, uye iyo firipi inobhadhara zvikamu mu $ 65,000.
XYZ Company Chirongwa cheCash Flows Muenzaniso
| XYZ Company Statement yeCash Flows | |
| 1.Net Imari | $ 110,500 |
| 2.Kutenda | 50,000 |
| 3.Inc in Accts Rec | (30,000) |
| 4.Inc in Inventory | (20,000) |
| 5.Dec muApa Prepaid Exp | Zviuru gumi |
| 6.Inc in Accts Payable | 35,000 |
| 7.Dec in Accruals | (5,000) |
| 8.Net Cash Inofamba kubva kumabasa ekushanda | $ 150,500 |
| 9.Inc in Investments | (30,000 |
| 10.Inc in Plant & Equipment | (100,000) |
| 11.Net Cash Inofamba kubva pamabasa ekutsvaga | (130,000) |
| 12.Iyo inowanikwa muLT Loan Bank | 50,000 |
| 13.Ichipa Mhosva | (65,000) |
| 14.Net Cash Inofamba kubva pamabasa ekubhadhara | (15,000) |
| 15.Kuwedzerwa kwemari inoyerera | $ 5,500 |
Chikamu Chekutanga: Mari Inosvika Kubva Kubasa
Mashoko eCash Flows ane zvikamu zvitatu. Chikamu chekutanga ndiCash Runhamba kubva kuOt Operating Activities. Mutsara 1 weiyi chikamu ndereNetero.
Kuti uwane mari yakawanda, wedzera Nheyo 2, iyo inoratidzika. Mushure mokutora nhenho yekuwana uye kuwedzerwa kwehuwandu hwemari mune chikamu chebasa rekushanda, iwe zvino funga nezvekuwedzera kupi kana kuderera muurima yako yezvino uye yezvino mvumo dzekodzero pakati pemakore maviri ekuenzanisa mapepa ehupi inopiwa neenzanisi yemashandisi emashizha .
Kutarisa pamashizha emari , mabhuku anogamuchirwa, mutsara wechitatu, akawedzera kubva pa $ 170 000 kusvika ku $ 200,000 nokuda kwekuwedzera kwe $ 30,000. Sezvo kuwedzerwa ikoko kuchiitika pane yefa yepa balance balance, inoratidzirwa semunhu asina kunaka. Sei? Kana iyo yakasimudza yakawedzera $ 30,000 mune chikwereti kune vatengi vayo, saka yakanga ine $ 30,000 pasi kuti ishandise. Saizvozvowo, kuverenga, mutsara wechina, kwakawedzera ne $ 20,000. Mari yekubhadhara, mutsara we5, yakaderera ne $ 10 000. Kuderera kweAset account , chitubu chemari kune firm, inhamba yakanaka. Cash yakawedzerwa ne $ 35,000 asi haina kuiswa pakutsvaga kwedu kwokutanga. Zvichava pachena kuti sei.
Iye zvino, tarisa chikamu chezvikwereti zvebhadharo. Mutsara we 6, nhoroondo dzinotengwa, dzakawedzera ne $ 35,000. Mari dzenguva pfupi dzebhange hadzina kuchinja. Kuwana mari, mutsara we7, zvakadai semitero uye mibairo, yakaderera ne $ 5,000. Sezvo ichi chiri kuderera kwekambani yemhosva, iko kushandiswa kwemari kune firm uye nhamba isina kunaka.
Mutsara we8 ndeweNet Cash Flows kubva kuExployment Activities, muchidimbu chechikamu chekutanga cheChinyorwa cheCash Flows. Paunowedzera zvigadziriswa pamutengo wekuwana uye kuderedza, unowana $ 150 500. Iyo yakasimba iri kuunza mari yakanaka yekuyerera kwemari kubva pamabasa ayo ekushanda.
Cash Flow kubva Kuita Mabasa
Chikamu chinotevera cheNhoroondo yeCash Runs is Cash Flows kubva kuInvesting Activities. Kazhinji, chikamu ichi chinosanganisira chero zvikwereti zvekugara kwenguva refu iyo figiti inowedzera pamwe nekutsvaga mune zvigadziriswa , zvakadai semiti uye midziyo. Mutsara we 9 unoratidza kuti iyo firimu yakaita mari inodarika madhora makumi matatu nemakumi matatu emadhora emakore akawanda muna 2009. Iyo inoratidzira se nhamba isina kunaka sezvaive kushandiswa kwezvinhu. Imwe iyo yakasimudza zvakare yakashandisa madhora zana nemakumi mashanu emiti nemimwe midziyo sezvinotaurwa munzira 10.
Mutsara 11 ndeweNet Cash Flows kubva kuUtsvaga Mabasa, muchidimbu chechikamu chechipiri cheNhoroondo yeCash Flows. Icho chakaipa $ 130,000 sezvo ichi chakanga chava kunze muna 2009.
Cash Flow kubva kuFinancing Activities
Chikamu chekupedzisira chekutaura kwemari inoshandiswa neCash Flows kubva kuFinancing Activities. Muchiitiko ichi, iwe wakabhadhara mari yako yekodhi nemakore akawanda ekubhadhara mabhengi ayo akawedzera ne $ 50,000 sezvinoratidzwa paNzira 12.
Zvikamu kune vatengesi mumari inosvika $ 65,000 zvakabhadharwawo, iyo inopera mari uye nhamba isina kunaka sezvinotaurwa mumutsara 13. Net Cash Runhamba kubva Kubhadhara Mabasa, Mutsara 14, inodarika $ 15,000.
Net Cash Flow: Icho Chinyorwa
Iye zvino, tinobatanidza zvikamu zvitatu zvekutaura kwemari kuti tione kupi iyo firimu inobva pakatarisa mari. Paunoshandisa mutevedzeri wemari inobva kune chikamu chimwe nechimwe (mutsara 15), unowana $ 5 500. Iyi inowedzera mumatare emari inoyerera kupfuura gore rose rebhizimisi. Tichitarisa kumashure kwenyaya yemari pane kuenzanirana kwemashizha, kuongorora kwakarurama. Cash yakawedzera ne $ 5 500 kubva gore negore.