Finance (esperanto)
Autor: Jannisthomas • March 12, 2018 • 4,151 Words (17 Pages) • 510 Views
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finansuri uwyisebi aRweren Tu realurad ra mouvida aqtivebs, Semosavlebs, da dividendebs ganvlili wlebis ganmavlobaSi, maSin rodesac verbaluri uwyisebi cdiloben axsnan ratom moxda is - rac moxda.
nebimier SemTxvevaSi, wliur angariSSi moyvanil informacias iyeneben investorebi imisaTvis, rom Camoiyalibon molodinebi samomavlo dividendebis da mogebebis Sesaxeb.
sabalanso uwyisi
cxrilSi 3.1 moyvanilia kompania MicroDrive (MD)-s sabanalso uwyisebi, romelic warmoadgenen kompaniis finansuri mdgomareobis fotosuraTs yoveli wlis bolo dRes.
cxrili 3.1 MicroDrive–is sabanalo uwyisebi, 31 dekemberi (milioni dolari)
aqtivebi
2004
2003
valdebulebebi da sakuTari kapitali
2004
2003
fuli da ekvivalentebi
$ 10
$ 15
savaWro valdebulebebi
$ 60
$ 30
moklevadiani investiciebi
0
65
saTamasuqe valdebulebebi
110
60
savaWro moTxovnebi
375
315
dagrovili valdebulebebi
140
130
maragebi
615
415
saerTo mimdinare valdebulebebi
310
220
sul mimdinare aqtivebi
1,000
810
grZelvadiani sesxi
754
580
wminda fiqsirebuli aqtivebi
1,000
870
sul valdebulebebi
1,064
800
privivligirebuli aqciebi (400,000 aqcia)
40
40
Cveulebrivi aqciebi (50,000,000 aqcia)
130
130
gaunawilebuli mogeba
766
710
sul sakuTari kapitali
896
840
sul aqtivebi
2,000
1,680
sul valdeb. da sak. kapitali
2,000
1,680
marTalia, sabalanso uwyisi gviCvenebs firmis finansur mdgomareobas wlis bolo dRes, magram realurad igi icvleba rogorc ki maragebidan gava an Semova saqoneli, firma dafaravs an aiRebs sabanko sesxs, gayidis fiqsirebuli aqtivis garkveul nawils. garda amisa, sacalo vaWrobaSi ufro meti maragia saWiro saSobaod, vidre gazafxulze, amitom sabalanso uwyisi erTi da igive kompaniisTvis gansxvavdeba drois sxvadasxva periodebisTvis.
sabalanso uwyisis marcxena mxare aqtivebis CamonaTvals warmoadgens, romlebsac flobs kompania. isini dalagebulia “likvidobis”, anu maTi fulSi gadaqcevis siswrafis mixedviT. sabalanso uwyisis marjvena mxare im pretenziebis CamonaTvals warmoadgens, romlebic adamianTa sxvadasxva jgufebs gaaCniaT kompaniis Rirebulebis mimarT. magaliTad, momwodebelebs SesaZlebelia hqondeT pretenzia savaWro valdebulebebis saxiT, romelic unda daifaros 30 dReSi; bankebs SesaZlebelia hqondeT pretenziebi saTamasuqo valdebulebebis saxiT, romelic 90 dRis ganmavlobaSi unda dakmayofildes; aseve, obligaciis mflobelebsac aqvT pretenziebi kompaniis Rirebulebis mimarT, romelic 20 weliwadSi unda dakmayofildes. aqcionerebi am rigis boloSi dganan - ori mizezis gamo. pirvel rigSi, es pretenziebi mflobelobas asaxavs da srulad “ar unda iyos dakmayofilebuli” (pay off). meorec, maTi pretenziebi “narCeni” (residual) pretenziebia im azriT, rom isini unda dakmayofildes yvela sxva valdebulebis dakmayofilebis Semdeg. sabalanso uwyisSi naCveneb sidideebs sabalanso Rirebuleba ewodebaT.
aqtivebi
fuli, moklevadiani investiciebi, savaWro moTxovnebi da maragebi, sabalanso uwyisSi naCvenebia rogorc mimdinare aqtivebi. kompania moelis, rom am aqtivebis fulad gadaqceva SesaZlebelia erT weliwadSi. fulis ekvivalentebis qveS gaigeba zogierTi fasiani qaRaldi. maTi fulad gadaceva Zalian swrafadaa SesaZlebeli im fasad, romelic axlos aris mis sabalanso RirebulebasTan. aseT fasian qaRaldebs “fulis ekvivalentebi” hqvia. sxva fasian qaRaldebs ganaRdebis ufro grZeli vada aqvT da maTi fasi ufro naklebad aris prognozirebadi. amitom, isini moklevadiani investiciebis saxeliT aris asaxuli sabanalso uwyisSi.
rodesac kompania yidis Tavis produqcias is ar ayenebs moTxovnebs gadaxdis Sesaxeb, amitom mas uCndeba moTxovnebi misi myidvelebis mimarT, rasac savaWro moTxovnebi hqvia. savaWro moTxovnebi gayidvebia, romlebic jer ar aris fulis gadaxdiT anazRaurebuli.
maragebSi Sedis nedleuli, produqcia samuSao procesSi, mza produqcia da sxvadasxva damxmare masalebi. maragebis Rirebulebis dasaTvlelad kompania iyenebs sxvadasxva meTodebs. kompanis iyenebs FIFO (First-in, first-out) meTods maragebis Rirebulebis dasaTvlelad. mas SeeZlo gamoeyenebina LIFO (last-in, first-out) meTodi. fasebis matebis periodSi Zveli, ufro iafi maragis amoRebiT, da axali ufro Zviri maragis datovebiT, FIFO meTodiT maragis Rirebuleba ufro maRalia sabalanso
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