O kēia waiwai, Mea Maluna, a lewa i loko o ke koena pepa

Kaʻia "ʻikena waiwai" dala ma ke Komite o na Standards o ka helu mahina International a enshrined like ia i loko o ka hae IAS - i kekahi palapala hoopii i ka hoike o ke kumu a me ka maʻamau aaioee o ka helu mahina kaulike.

Like ii aku ai ma keia palapala, i ka'āina o ka puke, a kuai i ka hana a me ka poʻe i loko o ka hana ana i hala iho nei, a ka mea i manaoia e hana i ka pono i loko o ka wā e hiki mai. Ma muli o ka mea i loko o ka loa i ka ho'ākāka 'he ka hoopii i ka manawa aiao, hoomaopopo waiwai ma hua'ōlelo o hiki maikaʻi kēia. Ma keia honua, o ka waiwai i hanohano:

- lōʻihi-manawa (ka poe me ka hiki pono keia mau mea ola ana o hoʻokahi makahiki a oi);

-ʻikena waiwai (ka poe i haawi emi o hoʻokahi makahiki).

Eia hou kekahi, kūwaho hoʻi hae, a kukulu iho la lakou i ka rula ma lalo i ka mea i pono, e lawe mai i ka Mea Maluna o ka waiwai. Penei, i kēia mau rula i kaʻikena waiwai loaʻa:

- ka? Oaony hoʻohana i loko o ka pae'ōnaehana kalapona;

- manaoia e e hoʻohana wale nō no ka kalepa hana;

- waiwai,? Oaony no ka manaʻo i loko o hoʻokahi makahiki;

- ka poe a pau i hōʻike mai iā ia i loko o ka palapala o ke kala.

A pau na mea e ae e pili ana i ka politika-ʻikena waiwai.

I ka helu mahina, he waiwai pū ka kēia mau 'ikamu:

- ole, koe nae, huakūʻai a me nā kumu waiwai;

- wā e hiki mai koina e e kākauʻia i loko o ka wā e hiki mai, i ka hōʻike 'ana no au;

- dala;

- pōkole-manawa waihona kālā;

- mua uku no ka āpana o ka waiwai ia lakou iho;

- ʻikena buke ;

- pōkole-manawa memo;

- pōkole-makahiki receivables.

E like me ka rula, he waiwai ma ka helu mahina, ua palapalaia ma ka e iho mai ana mea o ko lākou mauʻoihana kālā. Kēia ke kaʻina, Ua like penei: dala, waihona kālā, nā moʻokāki receivable (DZ), inventories a me prepayments. Eia hou, i kulike ai me ka IAS, ka acee? Iuo oeiia o kaʻikena waiwai ma naʻano likeʻole lewa i loko o ke koena pepa.

Cash - ma ka maka waiwai, he manaʻo no pōkole-manawa waihona kālā ua hanaia paha ma ko lakou market waiwai paha ma ka malalo o nā hoailona, a i lawe i ka puka waiwai a me ka market waiwai. Ma ka huina o ka manao he oaeuiinoe DZ a me inventories a me ka mua uku - i kuai ole ia.

i ka All waiwai o ka ahakanaka a me poʻe limahana ma ka trafficking, a ua wehewehe aku ma ka makeke ha awina ole wale, akā, i loaʻa ka hoʻokō. E manaʻo pili hulina ana, kekahi o i o ke anakahi o ka neʻe 'ana i kaʻikena waiwai. Ma keia ano, o ka holo he'āina o ka ohi ana o kūikawā coefficients, a hōʻike i ka laulā o ka pono o kela a me keia o na? Ueo, a me ka ua kālā kaʻina. No ka laʻana, na hoike receivable lewa a ua hoao ia e mea o kona huli kōmi. TMZ huli kaʻi lau waiwai hōʻike i ka nui o ka awelika dala o ke kuai ana o ka waiwai a me nā lawelawe i pili no i kekahi manawa. Hana e malu ai TMZ lewa kūpono maluhia ololi e hōʻike i kēia mau kumu waiwai a me ka liki ole paha deficiency i loko o ka hōʻike 'ana no au. Loa nui o ka ololi e hōʻike i ke kaʻana like 'ana o kēlā me kēia no nāʻano o nā waiwai, huina o na papa waiwai o kaʻahahui. Kona kūlana Ua maopopo ka nui o ka wā hoʻolala kūpono 'ana o ka hana a me ka manao paa o ka pāʻoihana hoʻolālā.

Ma kekahi mau Ikepili o kālā māmala'ōlelo e hōʻike ana ua i hoʻohana anakahi likeʻikena waiwai hai aku i ka waiwai o nā waihona kālā o Laielohelohe ma kēia poʻe i ka wā o ka makahiki huli. E like me ka rula, e hana ana i na hana me ka kiʻekiʻe kapikala i haahaa huli na kii, a me ka wholesale onipaa no - kiʻekiʻe.