i z o l d a W i l a Z e
i z o l d a W i l a Z e
i z o l d a W i l a Z e
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li angariSi ras aRricxavs, gansxvavebulia `debetisa~ da ~kreditis~<br />
Sinaarsi.<br />
buRaltruli angariSebis mxareebis: `debetisa~ da `kreditis~<br />
Sinaarsis gaazreba buRaltruli angariSebis ekonomikuri<br />
Sinaarsis mixedviT klasifikacias efuZneba.<br />
ekonomikuri Sinaarsis mixedviT buRaltrul angariSebs aqtiur,<br />
pasiur da aqtiur-pasiur angariSebad yofen.<br />
resursebisa da maTi danaxarjebis aRmricxvel angariSebs<br />
aqtiuri angariSebi ewodeba. maT aqvT debetis naSTi. zrda<br />
aRiricxeba _ debetSi, Semcireba aRiricxeba _ kreditSi. aqtiuri<br />
angariSebia: mimdinare aqtivebis, grZelvadiani aqtivebis<br />
da xarjebis aRmricxveli angariSebi.<br />
qonebis SeZenis aRmricxvel angariSebs pasiuri angariSebi<br />
ewodeba. maT aqvT kreditis naSTi, zrda aRiricxeba _ kreditSi,<br />
Semcireba _ debetSi. pasiuri angariSebia: valdebulebebis, sakuTari<br />
kapitalisa da Semosavlebis aRmricxveli angariSebi.<br />
buRaltruli angariSebis naSTebi asaxaven sawarmoTa safinanso-ekonomikur<br />
saqmianobaSi momxdari sameurneo operaciebiT<br />
gamowveuli cvlilebebis Sedegebs. mimdinare periodis<br />
saboloo naSTebi warmoadgens momavali periodis sawyis naS-<br />
Tebs, radgan saqmianoba grZeldeba da ar wydeba.<br />
buRaltruli angariSebis naSTebi SeiZleba ori meTodiT<br />
gamoiTvalos: brunvis meTodiT da mTliani jamis meTodiT.<br />
brunvis meTodiT:<br />
aqtiuri angariSis saboloo naSTi udris debetis sawyis naSTs<br />
mimatebuli debetis brunva da gamoklebuli kreditis brunva.<br />
rogorc wesi, brunvaSi naSTi ar Sedis.<br />
pasiuri angariSebis saboloo naSTi udris kreditis sawyis<br />
naSTs mimatebuli kreditis brunva da gamoklebuli debetis<br />
brunva.<br />
aqtiuri angariSi pasiuri angariSi<br />
d------------------------------- k d------------------------------- k<br />
naSTi:7 000 * 14 000 naSTi:14 000<br />
• 12 000 * 15 000 * 15 000 * 24 000<br />
• 13 000 * 20 000 * 10 000<br />
brunva: 25 000 br:: 29 000 br:: 35 000 brunva: 34 000<br />
---------------- -----------------<br />
naSTi: 3 000 naSTi: 13 000<br />
mTliani jamis meTodiT:<br />
TiToeul buRaltrul angariSze gamoiTvleba debetisa da<br />
kreditis mTliani jamebi sawyisi naSTis CaTvliT. udidesi jamierTi<br />
striqonis gamotovebiT, Caiwereba angariSis orive mxares.<br />
Semdeg, gamoiTvleba damabalansebeli ricxvi, romelic miRebuli<br />
jamebis sxvaobis tolia da Caiwereba umciresi jamis mxares, rogorc<br />
gadasatani naSTi. sacdel balansSi gadatanis Semdeg ewodeba<br />
`gadatanili naSTi~. amrigad, gadasatani (an gadatanili)naSTi<br />
aris igive saboloo naSTi. xolo sawyis naSTs _ `gadmotanil<br />
naSTs~ uwodeben.<br />
aqtiuri angariSi pasiuri angariSi<br />
d--------------------------------k d-----------------------------------k<br />
gadmotanili * 14 000 *15 000 gadmotanili<br />
naSTi: 7 000 * 15 000 * 20 000 naSTi: 14 000<br />
* 12 000 gadasatani * 24 000<br />
* 13 000 naSTi: 3 000 * 10 000<br />
--------- ---------- gadasatani<br />
32 000 32 000 naSTi 13 000<br />
-------- ---------- --------- ---------gadatanili<br />
48 000 48 000<br />
naSTi 3 000 --------- ---------gadatanili<br />
naSTi13 000<br />
• aqtiur angariSze gadasatani naSTi = 32 000 – (14 000 + 15 000) = 3 000<br />
• pasiur angariSze gadasatani naSTi = 48 000 – (14 000 + 24 000 + 10 000) = 13 000<br />
saerTaSoriso praqtikaSi xSirad gamoiyeneba naSTebis gamoTvlis<br />
mTliani jamis meTodi.<br />
buRaltruli angariSisdebetSi Tanxis Caweras am angariSis<br />
debetoba ewodeba. xolo, Tanxis Caweras buRaltruli ngariSis<br />
_kreditSi,am angariSis kreditoba ewodeba.<br />
Sida ekonomikuri wonasworobis kanonzomierebis Tanaxmad,<br />
rogorc ukve aRvniSneT, sawarmoTa saqmianobaSi momxdari<br />
yoveli sameurneo operacia saqmianobis sxvadasxva maCveneblebis<br />
Tanabari zomis RirebulebiT cvlilebas iwvevs. swored<br />
am kanonzomierebis aRricxvaSi asaxvis mizniT, buRaltrul<br />
angariSebSi sameurneo operaciebi ormagi (igive oradi anu ormxrivi)<br />
aRricxvis meTodiT aRiricxeba. davuSvaT mesakuTris<br />
mier biznesSi Setanilia (dabandebulia)10 000 lari. es operacia<br />
erTi mxriv zrdis sawarmoSi fulis masas 10 000 lariT da meore<br />
mxriv, imave odenobiT izrdeba mesakuTris wili sawarmos aq-<br />
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