Huli hiʻohiʻona o receivables, a i ka ho omauliaʻAno

E like me ka lehulehu kumu, i ka manaʻo o ka buke receivable ua wehewehe aku ma ke dala o ka aie, a kekahi pāʻoihana nāʻoihana i koiia e uku i kekahi aneiai nāʻoihana ma luna o ka muli o ko lākou mau oicyenoaaiiie hana kūleʻa. E like me ka rula, mau aie a ala mai, mai kuai ma ka aie.

Ma ka helu mahina no ka buke receivable pili i ka waiwai pono, e like me ka mea o ka rula o kivila kānāwai. Ka maʻiʻo o kēia mau pono ua hoʻonohoʻia mai i loko o Art. 128 o ke Kanawai Kivila, a me nā: waiwai, i ke kālā, nā lawelawe a me nā securities 'ike,' imi naʻauao waiwai 'ikamu, nā waiwai, a intangible pomaikai. E like me ka hopena o ia i kekahi ano o ka receivables lawelawe 'ana i kekahi hapa o ka waiwai o ka hana, a me ka pono e loaa mai, niioaaonoaaiii, o ka waiwai pono.

It E e kaulana i ka waiwai me ka hana pono,ʻaʻole he hookahi aneiaiʻahahui hiki ole ke hana me ia, no ka mea, o ka mea i hanaia o ka buke receivable mea ku pono i ka Pahuhopu ana, oia hoi:

• no ka mea aie - he noa ke kōkua o ke hou hana poʻo;
• i ka mea noi - keia mea i ka manawa e 'Imi? anoe i ke kuai.

Ho okumu ana o receivables ka poʻea pau i ke kahua ma i ka manawa o ka loli o ka ona, aole ia e coincide i ka manawa me ka nui o ka uku.

Kekahi o na kumu nui aʻe o ka pomaikai o ka poe a me ka poe o ka mahuahua ma ka buke receivable like me ka waiwai o ka buke uku kālā. Ma kona simplest palapala, i ka receivables E e ia i loko o ekolu ano o kona hoike ana:

• Mua, ka mea hana iaoia a me kekahi o nā kumu waiwai i hiki ke hoʻohana 'e kinai payables;
• ka lua, ka mea, he hapa o ka huahana ia i mua, ua kuai lilo aku i nā mea kūʻai mai, akā, i ole i loaa uku no ka hoʻouna ma ka moku waiwai;
• Ke kolu, ka mea, o kekahi hapa o ka papa waiwai, a i hana mai o kā lākou mau kumu o ka hana a me ka hui.

A no ke aha la ka nui loa anakahi o ka buke receivable, hanaʻia nā moʻokāki receivable huli hiʻohiʻona, haawiia keia i like «RT». Ma kona simplest, ka Classic palapala me ka nānā 'ia ma ka māheleʻana i ka poʻe o ka huli huahelu no kaʻawelike cia o na buke receivable. Pōpilikia ma keia aoao receivable huli hiʻohiʻona hōʻike i ka ka hoʻokōʻana o ka hana a me ka poʻe ma luna o noi uku no huahana hoʻouna ma ka moku i nā mea kūʻai mai. Hoemi i ka waiwai o ke kaʻi lau waiwai Hōʻike he mahuahua ma ka helu o insolvent nā mea mālama mai, e like me ka hanana o nā pilikia a me ke kuai ana o kēia mau huahana. Kēia mea he nui loa e makau hoailona no ka hana, mai ka lalo o ka huli, o ka oi ia ai i loko o ka hana kapikala e e kiʻekiʻe.

Aia nō kekahi mau 'ano i ke aloha ia i ka buke receivable huli hiʻohiʻona. No ka laʻana, he hoʻomano hoʻohana iaoia loaa hōʻike huli me he kaulana waiwai o ka helu o nā lā koi 'ia no kaʻohiʻohi hookaa ana, ka mea, ua kapaia ka ohi ana o nā moʻokāki receivable wā (CP), a he pōpilikia like penei:

CP = (RT / N) x 365

kahi o N - kuai, a me 365 - i ka helu o nā lā i loko o ka makahiki.

Inā kekahi ao au, o ka helu 365, niioaaonoaaiii, loli aʻe ma ka helu o nā lā o ka hoʻokolohua wā.

Eia hou, i ka huli lākiō o ka receivables, e hooholo i ka mea kū i o kona nā loina. No ka laʻana, kona mea ulu ma ka ikaika ana o ka huli e inevitably e alakai ai i ka hua i loko o ka hoʻi ma luna o kapikala ua hoʻopuka kālā i loko o ka? Iecaianoaaiiie, a, nolaila, ma ka mea ku ole.