Udityaniso kunye kumaxabiso nokusebenza. Okuqhubekileyo ngokwasezimalini kuqoqosho kwimarike

Ngokusebenzisa umdla kufuneka iqondwe ubukhulu elililo ngengeniso afunyenwe ngenxa yemali. Zingakotshwa isasazwe nangaluphi na uhlobo. Kunokuba ezahlukahlukeneyo kwiintengiselwano zezimali. Umzekelo, laphumeza umba mboleko, ebeka imali kwi-akhawunti Escrow, ekuthengisweni kweempahla ngetyala, ukuthenga isiqinisekiso lokonga, iqhina, bill kumaxabiso, njalo-njalo. Okubaluleke kakhulu ubudlelwane phakathi izinga udityaniso kunye nezinga kumaxabiso. Qwalasela ezi zinto iinkcukacha ezingaphezulu.

Okukodwa

Umlinganiselo wenzala yi na imali ekhoyo ngeniso ngenxa ezithile (esisigxina) kunelixesha lokuphumla. Oku akhiwa umlinganiselo yengeniso ngobukhulu kwetyala. Isikali oluqhutywa mhlawumbi ngeshumi yayo yesiqhelo okanye ipesenti. Xa kuhlalutywa imisebenzi zemali, iingcali basebenzisa isixa malunga sisalathisi iqondo ngempumelelo (inzuzo) nawuphi kwezoqoqosho, utyalo-mali, liboleke abanye imisebenzi yorhwebo,. Kulo mzekelo, iya Akukhathaliseki nokuba into kutyalo-mali kunye nenkqubo ukwandisa umthamo wabo, okanye akazange athathe indawo. Ngexesha, nto leyo lixesha umyinge ekhulwini, wabhekisela kwixesha ukubala. Iiplastiki ngonyaka, ngekota, isiqingatha-unyaka, inyanga usuku kwezinye iimeko. Njengoko umthetho, imali yonyaka ezisetyenziswa practice.

Nala kumaxabiso imisebenzi (accrual) capital

Ngokwesivumelwano phakathi umboleki kunye nombolekisi, iintlawulo inzala zenziwa njengoko ukuti, okanye zifakiwe kwi-mali eyintloko ematyaleni. Ukwanda kwii-asethi ekuhambeni kwexesha ngenxa naziphi - ke ukwenyuselwa wezinto zakomkhulu. Ibizwa nangoku anyuka rhoqo. Le isaphulelo Izinga - le lwamacala izinga izimisele. Oku kubangelwa yinto yokuba kunciphiso lwexabiso enokuthanani kwixesha elizayo kuncitshiswa izinga isaphulelo efanelekileyo. Kwiimeko ezinjalo sithi ukuba ingxelo enokusebenziseka (isaphulelo) rate. Inzala ezuzwe kuzo, kuthiwa antisipativnymi, yaye ezo eziye zavela kubungakanani ulwando ekubhekiselwe kuyo dekursivnymi. Injalo nala kumaxabiso imisebenzi (accrual) eyinkunzi.

Iimpawu accrual

Kwiimeko ezininzi, ekubhekiselwe nje ngokuba dekursivnye umdla ekhulwini. Ukubala kwabo besebenzisa isiseko elimisiweyo. Xa ithathwa njenge mali ethe yafumaneka kwinqanaba sangaphambili unciphiso okanye ukwanda, uyasetyenziswa umdla compound. Nokwanda kunye kumaxabiso kwiimeko ezinjalo kwenzeka ngokomfuziselo ethile. Imali isalamane ukulungiseka. Kulo mzekelo, kumiselwa yisayizi kwisivumelwano. Kananjalo ezidadayo. Kulo mzekelo, isivumelwano akuthethi kubonisa utshintsho izinga kunye nesiseko ngexesha lekhefu, kwakunye nemali yesibonelelo - eludinini. ngelakamva ixhomekeke kubungakanani kwekota mboleko, ukukwazi yomboleki ukuhlawula kunye nezinye iimeko. Imicimbi mboleko ngexesha kusenokuba bume okanye rhoqo. Ukuba wavumela iinketho ezimbini Inzala intlawulo yokulandelelana. Kwimeko yokuqala umlinganiselo wenzala (leqela okanye ezilula) lisetyenziswa owona isixa etyala elo likhoyo. Lwalo yesibini isetyenziswa lokuthenga. Kulo mzekelo, uya kuhlawuliswa imali ngokupheleleyo amatyala kungabandakanywa ukuvuthwa serial. Ekusebenzeni usebenzisa izixa ekhethekileyo. Bona malunikezelwe isithuba sexesha elithile (iinyanga ezintandathu, unyaka omnye, njl njl). udityaniso kunye nokusebenza kumaxabiso iyakwenziwa rhoqo, ixesha omncane. Kulo mzekelo, iipesenti ahambelanayo ezisetyenzisiweyo (eqhubekayo).

Formula izimisele kunye kumaxabiso

Phantsi kwenani ematyaleni (mboleko, iidiphozithi, ezinye mboleko okanye imali eyenziwe) kufuneka baqonde umthamo yokuqala imali nenzala ekupheleni kwethuba accrual. Ngaloo ndlela, kuyenzeka ukubona:

• wenzala kwixesha lonke - I;
• imali yokuqala kwetyala - P;
• imali ukwanda imali (ekupheleni kweli thuba) - S;
• umyinge wenzala - i;
• ixesha mboleko - n.

Ukutyhubela lonke ixesha umdla iya kuba:

I = Pni.

imali nokwanda umiselwa ngokudibanisa mali lokuqala kunye nenzala:

P + I = P + Pni = P (1+ ni) = S.

Ukuziqhelisa, kaninzi kuye kufuneke ukuba sijongene nomngeni esahlukileyo. Ngomhla sum of S, ethi ihlawulwe emva ethile kunelixesha lokuphumla n, kufuneka ukufumanisa ubukhulu-mboleko, leyo yayifunyenwe - R. Kwiimeko ezinjalo kukho kumaxabiso. Olubalo lwenziwa xa inzala sum S iya kubanjwa kwangaphambili ngqo kunikezelo mboleko. Inkqubo ukubala inzala kunye nokucinywa call accounting. Ngokwabo njengenzala kuthiwa isaphulelo okanye isaphulelo. Kuba ekubaleni kufuneka asebenzise i equation S = P (1 + ni). Fumana P = S / (+ 1 ni). Ngaloo ndlela, P uya kuba ubukhulu S mihla, n ihlawulwe emva kweminyaka. Ezi izibalo zibonisa iintlobo ezilula isaphulelo (udityaniso). Kwimeko yokugqibela uhlobo kwenkcazelo zemathematika yezibalo. Njengoko sibonile, izibalo kusetyenziswa izikhombisi, ezisetyenziswa xa ukusebenza udityaniso kunye kumaxabiso.

Ubude bexesha

imisebenzi zimbi kwaye isaphulelo nga kubalwa ukususela iziseko ezibini ixesha. Ukuba K ziintsuku 360, ufumana inzala yorhwebo okanye eqhelekileyo. Xa isicelo ngexesha kanye ngonyaka wekhalenda ka iintsuku ezingama-365 okanye 366 yamatyala iipesenti ngqo. Inani leentsuku imali-mboleko sithathwa ngokucacile malunga. Kwimeko yokugqibela, kuya kubakho iintsuku ezingama-30 ngenyanga. Inani ngqo leentsuku nga imiselwe ukubala inani labo phakathi imihla xa mboleko sikhutshwe, yaye xa kufuneka kucinywa. Ngokutsho Art. 839, para. 1 of Code Civil, iintsuku apho iye yavulwa kwaye wavala iminikelo ezingaqukwanga kwi ixesha lilonke malunga nendlela ekubalwa.

ongakhetha babesebenzisa

Ukuziqhelisa, sebenzisa iindlela ezintathu Inzala:

1. Isixa-mali ngqo nge inani elithile leentsuku. Kulo mzekelo sisebenzisa le notation AST / okanye AST 365/365. Olu khetho kusetyenziswa amaziko zebhanki yorhwebo esembindini ezinkulu eUnited States Great Britain. Le ndlela yokubala yenza kube lula ukufumana mali ngqo.
2. inzala zesiqhelo kwi sixa sisiso iintsuku mboleko. Kulo mzekelo sisebenzisa AST notation / 360 okanye 365/360. Le ndlela ngamanye amaxesha ibizwa ngokuba ebhankini. Esetyenziselwa yona imicimbi phakathi kweenxweme kumazwe ahlukeneyo okanye kwilizwe elinye. Le ndlela, ingakumbi, kuxhaphakile eSwitzerland, Belgium kunye France. Nale yokubala sinokuyifumana imali thile ngaphezu kunye nepesenti ngqo.
3. umdla esiku nge ongumzekelo inani leentsuku (360/360). Le ndlela kwenziwa ngayo kwiibhanki zorhwebo lwe Denmark, eJamani, eSweden. Loo ngobuwena lisetyenziswa kwiimeko apho akufuneki isiphumo ngqo (umz, xa ubalo intermediate).

Kule nkqubo imali dipozithi elifutshane kwezinye iimeko ezi ngokuphindaphindiweyo phindo engqinelanayo ezilula umdla accrual kwixesha jikelele kwangaphambili. Ngaloo ndlela wenza mali uyityala zafunyanwa kwinyathelo ngalinye yokwandisa isixa-mali usebenzisa variable okanye isiseko elimisiweyo.

ukuncipha

Kumaxabiso ukuze zizakujongwa njengo inkcazelo yexabiso nayiphi parameter enxulumene nexesha olulandelayo ixesha ngaphambili. Le ndlela kuthiwa ixabiso actuation ethile, ngokuqhelekileyo zaseprayimari, ixesha. Isixa P zifunyanwa ngokusebenzisa unciphiso, okanye ufowunele ixabiso yangoku elimlinganiselo umhla wentlawulo elizayo. Ngokuxhomekeka kuhlobo umyinge wenzala yi kusetyenziswa iinguqulelo ezimbini isaphulelo:

1. indlela ngeMathematika.
2. Commercial (bank) akhawunti.

In lwalo lokuqala kuxoxwe ngasentla, iqhezu ifunyenwe kuthiwa kumaxabiso factor. It ibonakalisa isilinganiso yayo ubungakanani lokuqala ityala isixa ezisikelwe. Xa usebenzisa indlela of accounting yorhwebo yeziko mali phambi komhla wentlawulo bill okanye isinyanzelo sokuhlawula ukuze kusithenga umnini ngexabiso eliphantsi kunokuba kubonisiwe ephepheni. Ngoko ke, ukufunyanwa yenziwa kuthathelwa ingqalelo izaphulelo ingqalelo. Ngexesha lokuvuthwa ibhanki lafumana imali, uyaqonda umdla kwengeniso ngokohlobo isaphulelo. Umnini iphepha usebenzisa i-akhawunti uyakwazi ukufumana imali phambi osikiweyo okhankanywe kulo.

iimpawu mithetho

Le ukhuseleko inikezelwa ngokohlobo a note promissory. Le inqaku promissory ikhutshwa ngokungqinelana neemfuno zomthetho. Nemigangatho Ukubonelela kwiimo ezikhethekileyo igama langoku, umhla wokugqibela, kuloo ndawo apho yena zenziwe apho, iinkcukacha ngalo mbandela, nto leyo ithetha intlawulo, inkcazelo malunga ngomhla kunye nendawo iphepha, umtyikityo kokha. Ezi debentures kunokuba ukudluliselwa kunye elula. ZifunwaEzokugqibela zidweliselwe thaca ngokohlobo lwamaxwebhu Siyamazisa imbopheleleko olungenamiqathango yemali sobunyani ukuba ahlawule isixa esithile abanini ukhuseleko izibophelelo komzimba. Wabiza uxwebhu ukudluliselwa ehambisana umboleki. Sola - uhlobo odolo ezizodwa ngqo Ltd. (kweebhanki imibutho, ngokuqhelekileyo) ukuhlawula ngomhla ngenxa kumnini (a wesithathu) isixa esithile.

imali accounting

Kuba izibambiso usebenzisa i yorhwebo (bank) indlela. Ngokuhambelana kunye nomdla yokusetyenziswa mboleko ngohlobo isaphulelo iya kubalwa imali ekufuneka ihlawulwe ekupheleni kwexesha. Isalathisi Accounting kule meko izenzo d. Le mali iya kulingana Thumela. N uza kuthelekiswa ngeminyaka, ukuba d - ngonyaka izinga lenzala. Ezi zibalo zezi zilandelayo:

P = S - Thumela = S (1 - nd),

apho n - ixesha ukususela kumhla yobhaliso kwada kwayimini zokusonjululwa imbophelelo;

(1 - nd) - isaphulelo factor.

Accounting, njengokuba umthetho, wenziwe ngexesha ukuya isiseko ngokulinganayo iintsuku 360, inani leentsuku imali-mboleko kuthathwe echanekileyo amaninzi.

ezinye iinketho

udityaniso kwaye kumaxabiso imisebenzi hayi kuphela ibalwa umdla elula. Umzekelo, eli xabiso ayihlawulwanga ngoko nangoko emva akuba, kwaye ziqukiwe kwimali oyityalayo. Loo uxhulumaniso ngokuba zeemali ze umdla. Ekubaleni, ungenza isicelo izikhombisi efanayo ezithelekisekayo ezisetyenziswe up.

Ekupheleni konyaka wokuqala umdla ulingana Pi. imali Accreted ziya kuba P + Pi = P (1 + i). Ekupheleni konyaka wesibini kuba P (1 + i) + P (1 + i) i = P (1 + i) 2 njalo njalo. Lwakugqitywa, esi sixa siya kuba n S = P (1 + i) n, kunye ipesenti kwexesha I = S - P = P [(1 + i) n - 1].

(1 + i) n - factor enefuthe elibi ezimbaxa umdla. Ixesha kwezi meko lulinganiselwa njengoko UMTHETHO i / ACT. Ngamaxesha amaninzi igama elithi emtshatweni umdla akuyona inombolo.

Ukubalwa umdla nga ezandayo

Ezi ndlela zilandelayo bazenzela xa ugcwalisa:

1. Calculation lwenziwa usebenzisa lonke iqela leminyaka. is he taken ukusuka formula compound umdla. Ukususela ubuhlobo ekhulwini elula uthabathe inxalenye iqhezu kwexesha.
2. Ngokutsho imithetho kwiibhanki zorhwebo ukuba inani imisebenzi, isixa inzala ebizwayo kuphela yonke linani lamathuba (iminyaka okanye ezinye periods).

Ukuze ukuthelekisa ukwanda iziphumo ngamaxabiso angafaniyo ngokwezalathi iyakwanela ukwenza uthelekiso lwale miba efanelekileyo. Kumanqanaba okulinganayo ngokulinganayo kwemali yerhafu ekhulwini ezi iparameters ixhomekeke kakhulu kwixesha. Xa n> 1, nexesha umahluko zobude uza kunyuka. Ukusebenza compound interest, sebenzisa ulawulo 72: ukuba umyinge wenzala yi, i, wamcacisela inani kabini lwenzeka malunga 72 / i iminyaka. Umzekelo, kwi-12% kuya kwenzeka emva kweminyaka 6.

umyinge wesiqhelo kunye ngempumelelo

Xa iimeko yanamhlanje capitalisation umdla kuliwa, njengokuba umthetho, izihlandlo eziliqela kulo nyaka. Oku kwenziwa qho ngekota okanye zesiqingatha sonyaka. Kwezinye izakhiwo zebhanki angaphandle zorhwebo kunye nezenzo accrual ngemihla. Xa sithatha umlinganiselo wonyaka j, inani lamathuba ngonyaka - m, ixesha nganye ipesenti ethile ziya kwenziwa kwi j / m. Rate j ibizwa ngokuba kubizwe. Kukho kwakhona (esebenzayo) rate esebenzayo. Kuyinto i yonyaka compound interest rate. Ekubeni kulungiselwe usebenzisa isiphumo esifanayo xa usebenzisa m - xesha elinye-yokubala inzala j / m. Le rate umlinganiselo ingeniso isalamane wokwenene, nto leyo egunyazisa ukuba wonke unyaka.

kumaxabiso bank

Xa indlela ubalo esetyenziswa yi umlinganiselo entsonkothileyo zorhwebo. Kwiimeko ezinjalo, isixa inkqubo ukwehla lwenziwa kunye nokwehla ethile. Oku kungenxa yokuba yonke inzala ixesha ingalandelwa ukuba umthamo sokuqala mali. Kuya kusetyenziswa le mali, izaphulelo kwibakala lokuqala kwexesha lekhefu. Isalathisi accounting olusebenzayo ibonisa iqondo ekunciphiseni yonyaka. Le rate, kuzo zonke iimeko lithengele m> 1 mncinci kuno wesiqhelo.