Current zvinhu - ndiyo nheyo anodawo mabasa wekambani

Current zvinhu ndiwo yesangano iri zvebhizimisi, izvo zvinoratidzwa pachiyero pepa sezvo chinokosha. Current zvinhu - vanzwisise kunozivisa kuunganidzwa kwemari zvokunyama zviri zvebhizimisi, izvo vanoshumira maindasitiri uye ezvokutengeserana uye rwunokwanisa zvaparadzwa rimwe pakuburitswa uye zvoupfumi kutenderera. Kushanda guta iri Classified akawanda chikonzero.

Current zvinhu zvinosanganisira anodawo yesangano, pfuma dzaivapo uye nevamwe. Production ano zvinhu - izvi pakugadzira zvinhu, consumables, Semi-dzapedza zvigadzirwa, handingadariki nhengo, kavha uye zvichingodaro. Ivo zvinosanganisirawo zvichidhura ramangwana nguva uye basa mberi. Yesangano wechiGeorgian - ndivo nzira kuti kare paakapiwa mu vakagadzirira, asi zvakadaro hauna waburuswa zvigadzirwa, nhoroondo receivable, uyewo mari anowanika munhoroondo uye muruoko. Other ano zvinhu - mari dzaparadzwa, vasisina, asi vasati kunyorwa kure uwandu Holdings, uwandu excise mutero, izvo zvino pasi mumwe yaanobhadhara, uye zvakawanda.

By kutoitwa izwi yoga shanduka uye chenguva ano twa mugove. Permanent chikamu - mugove kuti haana kuvimba pamwaka uye siyana zvimwe akasvetuka pakuburitswa mabasa boka uye haina chokuita kuunganidza vana inventories ose mumwaka okuchengetera. Izvi irreducible zvishoma izvo zvakafanira kuti ishande zvavakanga vachida kuita. The mugove shanduka - chikamu yesangano, iyo dzinosiyana-siyana zvichienderana nemwaka nokufamba mu bhuku kugadzirwa uye Sales, uyewo kudiwa kuvaka nemwaka mumatanda nhumbi uye zvinhu.

Maererano padanho liquidity kusunungurwa:

• Current yesangano, idzo zvachose mvura. Izvi zvinosanganisira zvinhu kuti havafaniri dzika uye vakagadzirira nzira muripo - mari.
• Zvikuru emura ano yesangano, izvo zvinogona zvakanaka uye nokukurumidza (mukati mwedzi mumwe) kushandura kupinda mari pasina chinokosha kurasikirwa musika ukoshi. Kazhinji, izvi pfupi Investments, chinoita receivable uye zvakawanda.
• Srednelikvidnye zvinhu kuti zvinokwanisika pasina kuti munhu arasikirwe exchange kupinda mari mumwedzi kusvikira mitanhatu. Izvi zvinosanganisira apedza zvinhu zvavo receivables.
• Slabolikvidnye ano yesangano, izvo zvingazivikanwa dzikwanise mari pasina kurasikirwa ukoshi pashure hombe nguva (mwedzi anopfuura matanhatu). Iri ndiro basa mberi, Semi-dzapedza zvinhu uye pakugadzira zvinhu.
• Illiquid ano zvinhu - chinhu hazvigoni dzikwanise mari dzavo. Vanofanira kutengeswa sezvo chikamu yose zvakaoma chepfuma chete. Izvi prepaid mari uye uncollectible receivables, uye zvakawanda.

By yezvakaita kwakabva mari govera zvakakomba uye mambure zvinhu. Gross munguva yose Vhoriyamu yesangano akaumba tichiregeredza chikwereti uye zvakarurama. Net zvinhu akaumba tichiregeredza-refu chikwereti uye zvakarurama. Dzinomirira kusiyana Verengai kuitika zvinhu uye munataisireva.