Abaphathi abaningi bangathola ngokuqonda okuyisisekelo kwe-acumen yezezimali. Yingakho sinabaningi bezezimali zebhizinisi, futhi kuyinto enhle esenzayo.
Nansi i-glossary eyisisekelo yemali kanye nemigomo yokubheka umphathi engekho wezezimali:
- Ama-Accruals . Inani elibanjwe njengezindleko esikhathini sokubala esinikeziwe, kodwa asikhokhelwa ekupheleni kwalesi sikhathi.
- Ukunikezwa . Inqubo yokusakaza izindleko kusuka kwesigaba esisodwa sezindleko kuya kwabanye abaningana, ngokuvamile esekelwe ukusetshenziswa.
- Izindleko ezimisiwe . Izindleko zezimpahla ezifana nezakhiwo nama-computer, ezikhokhelwa ngokuhamba kwesikhathi ukubonisa impilo yazo esebenzayo.
- Amafa. Noma yini enkampani enenani lentengo; okungukuthi, impahla ehleliwe njengezakhiwo, izitshalo nemishini, nezimoto.
- Ishidi lokulinganisela. Isifinyezo ngesikhathi sokuthi ubani ophethe lokho enkampanini, futhi yiziphi izimpahla nezikweletu ezimelela inani lenkampani. Ibhalansi ye-balance sheet yilezi: izimali + zemali = izimpahla.
- Ukuphumula-iphuzu. Iphuzu lapho izinzuzo zebhizinisi zilingana nezindleko zebhizinisi.
- Isibikezelo sebhajethi. Inani lemali elihlelwe ukuyichitha phakathi nenkathi, ngokuvamile ngonyaka.
- Ukuhluka kwesabelomali. Umehluko phakathi kokubikezela kwesabelomali kanye nezindleko zangempela.
- Ukuhlaziya izindleko / inzuzo . Ifomu lokuhlaziywa elihlola ukuthi, ngaphezu kwesikhathi esinikeziwe, izinzuzo zokutshalwa kwezimali ezintsha, noma ithuba elisha lebhizinisi, lidlula izindleko ezihambisanayo.
- Izindleko ngokuqondile ngokuqondile . Izindleko ezihlobene ngokuqondile nomkhiqizo. Izindleko ezingaqondile zingakwazi ukuhlanganiswa ngqo nomkhiqizo othize.
- Amaholo nge-share ngamunye (EPS). Isibonakaliso esivame ukubukwa ngokusebenza kwemali yenkampani - silingana nenzuzo engenayo ehlukaniswe nenani lamasheya elivelele.
- Impahla ehleliwe . Amafa anzima ukuguqula ukheshi. Isibonelo, izakhiwo, nemishini. Ngezinye izikhathi kuthiwa izimpahla zezitshalo.
- Umkhawulo omkhulu . Isilinganiselo esilinganisela iphesenti yenzuzo eningi ehlobene nenzuzo yokuthengisa.
- Inzuzo enkulu . Isamba esisele ngemuva kokuthi zonke izindleko zomkhiqizo eziqondile noma izindleko zezimpahla ezithengisiwe zisuswe kusuka emalini.
- Izinga elibi. Izinga lokubuyisela emareyalini okutshala izimali ezidingekayo ukuze kwenziwe iphrojekthi. Ngokuvamile izinga eliphakeme lokubuyisela kunalokho okwakungatholakali ngokutshala inhloko-zimali ezisezingeni eliphansi noma elilinganiselwe zezimali zezinhlekelele.
- Izimpahla ezingabonakali . Amafa angewona okwenyama angenayo inani elinqunyiwe, njengamalungelo okuzithokozisa kanye nempahla yomqondo.
- Inventory . Impahla noma izinto ibhizinisi libambe ukudayiswa. Bona ukuphathwa kwempahla.
- Izikweletu . Isikhathi esiphezulu salokho okushiwo ibhizinisi. Imalimboleko yikhokhwa yesikhathi eside yohlobo olusetshenziselwa ukukhokhela ibhizinisi kanye nezikweleti zesikhashana esifushane noma imali ekhokhwa ngenxa yemisebenzi yokuhweba kuze kube yimanje.
- Isamba samanje samanje (i-NPV). Ukubaluleka kwezomnotho kokutshalwa kwezimali, kubalwa ngokukhipha izindleko zokutshalwa kwezimali kusukela ekubalukeni kwamanje kwemali engenayo yokutshalwa kwezimali. Ngenxa yenani lemali lemali, amaholo okutshala izimali ezizayo kumele ashicilelwe ukuze aboniswe ngokunembile emahwaleni yanamuhla.
- Izindleko zokusebenza . Izindleko ezenzeka ekusebenziseni ibhizinisi, isibonelo: izindleko zomsebenzi zokuphatha, izindleko, izindleko zokuthengisa nezokuthengisa, kanye nezinye izindleko zebhizinisi ezingabhekwanga ngokuqondile ekukhiqizeni umkhiqizo.
- Ngaphezulu. Izindleko ezingenakukwazi ukufakwa kunoma iyiphi ingxenye eyodwa yemisebenzi yenkampani
- Isikhathi sokukhokha. Ubude besikhathi budinga ukubuyisela izindleko zokutshala izimali; isikhathi esiphelelwa yisikhathi ngaphambi kokuba utshalomali lukhokha.
- Izinyathelo zokukhiqiza . Izinkomba ezinjengokuthengiswa kwezimpahla-ngabasebenzi-noma izakhi-ezikhiqizwa-ngabasebenzi, ezihlinzeka ngokulinganisa ukusebenza komsebenzi nokusebenza kahle.
- Buyela ekutshalweni kwezimali (ROI). Isilinganiso sezezimali esilinganisa ukubuyiselwa kwenkokhelo kusuka ekutshalweni kokutshala imali kuya kwezindleko zayo.
- Izindleko ze-sunk. Ukutshalwa kwezimali kwangaphambili okungeke kuthinteke izinqumo zamanje. Lokhu akufanele kuhlanganiswe ekubalweni kwenzuzo yephrojekthi.
- Inani lesikhathi semali. Isimiso sokuthi idola elitholakalayo namuhla lizuze ngaphezu kwedola elitholwe endaweni ezayo esikhathini esizayo. Ngisho ngaphandle kwemiphumela yokukhuphuka kwemali, i-dollar etholakale namhlanje ingabaluleka kakhulu ngoba ingafakwa imali ngokushesha, izuze imali eyengeziwe.
- Izindleko eziguqukayo . Izindleko ezithintekayo maqondana nevolumu yokuthengisa; Izibonelo zihlanganisa izindleko zempahla kanye nezinkampani zokuthengisa.
Kubuyekeziwe ngo-10/10/2015