Be in debt and possessory rights and interests is before go up a financing source that the article mentions, and property essential factor attributes fund take up, what be being analysed below that is indebted, be in debt is company past trade or item forms, can try with the money metric, anticipate the uptodate obligation that can bring about economic interest to pour out of an enterprise.
That among them because of the past trade item is formed, with us inside asset traded the first past it is same that item is formed, financial accounting faces what such characteristic place decided in the past, can try with the money metric, this is value measurement is reflected specificly, anticipate can bring about economic interest to pour out of an enterprise, indebted want to repay, so will pay with cash, perhaps come with deposit pay a debt in kind or by labour is waited a moment.
Bring about economic interest to be able to pour out of an enterprise thereby, it is the uptodate obligation that the enterprise assumes, so the obligation here he may be legal obligation, also may be illative obligation. So-called law defines Wu, according to law formulary enterprise must want such assumed obligation, e.g. the enterprise to bank loan, so expire in loan according to contract law enterprise must want gold of countervail repayment of capital, this is legal obligation. It is illative obligation in addition, but the enterprise consideration to the reason such as oneself figure, such obligation that assumes actively, say for illative obligation. So legal with illative obligation, here spreads out further no longer.
On piece the article once had been mentioned in asset, asset has various different classified kind, so indebted and same also have various different classified kind, e.g. the means that repays according to its, monetary sex is indebted, blame money sex is indebted, resemble bank loan for example this is indebted, need comes with the money pay off, perhaps buy material to the other side, we formed to be in debt, also should come with the money pay off. And some are indebted belong to blame money sex to be in debt, receive money beforehand such problem, beforehand the money of collection the other side, so later how does this debt come pay off, I perhaps come with the service with commodity pay a debt in kind or by labour is waited a moment.
Then here basically analyses an important classified way, will differentiate according to indebted fluidity, go up an ability of going from place to place that the article mentions capital fund be those who point to asset change show ability, and what indebted fluidity points to is indebted repay deadline, the accident that repays according to its differs to undertake differentiating to its, can divide likewise it is two kinds, a kind say be in debt for flow, flow of a kind of dispute is indebted, blame flow is in debt to also say to be in debt for a long time.
Flow is indebted the definition according to liquid assets, we do not call flow to be in debt to what inaccessibly, what a year of less than perhaps repays inside a more than one year business cycle is indebted. Contrary, if be a year of above,perhaps exceed above of a a year business cycle to repay belong to blame flow to be in debt.
Flow is indebted it may not be a bad idea, blame flow is indebted it may not be a bad idea, OK still according to creditor different, undertake differentiating further to its, see flow be in debt first; Flow is indebted above all with what happen between the bank, call short-term loan, alleged and short-term loan: Enterprise to the bank the deadline of borrow of orgnaization of other perhaps finance is in a year of less than (contain a year) the loan that perhaps exceeds less than of a a year business cycle.
Still have follow what happen between other unit, handle Zhang money for example, handle bill, receive Zhang money to wait a moment beforehand. We are going up an article asset mention inside element have receivable Zhang money with what happen between other unit, receivable bill, advance Zhang money is waited a moment. I sell goods to money of unit of the other side to did not close, formation creditor's rights calls receivable Zhang the paragraph, so right unit of the other side purchased goods, perhaps purchased material fund outstanding, one when form is in debt, this is in debt call handle Zhang money.
If we think the family buys material, commodity perhaps accepts a service to supply, the means that uses commercial money order has money close an account, I open bill of exchange of a piece of commerce to give opposite party, the paragraph did not pay actually, what form at this moment is indebted make handle bill. It follows the same point that handles Zhang money, because buy material,be, buy commodity to perhaps accept a service to supply those who form is indebted, both different point depends on, deal with Zhang money to belong to a kind of business standing, and deal with bill to be based on bill credence, we gave the other side money order of a piece of commerce.
Receive Zhang fund beforehand, it answers relatively with the imprest Zhang fund that mentions before us. Why beforehand to money of collection of the other side, because sell commodity to perhaps offer a service to give opposite party, according to the contract or consultative regulation, beforehand to money of collection of the other side, so form this to be in debt, say to receive Zhang fund beforehand.
Still have in addition deal with worker firewood fulfil with what happen between in-house worker, deal with worker firewood to propose a toast basically reflect a business, all sorts of firewood that deal with a worker by the regulation propose a toast, so specific these firewood fulfil include, fulfil of short-term firewood fulfil, firewood of other and the welfare after leaving one's post, repulsive welfare, long-term worker is waited a moment.
When the enterprise according to certain level, after computation wants how much to pay every worker what kind of firewood reward, arrive to pay actually between have difference of a time, so this paragraph of time, the enterprise forms pair of workers this is indebted. Be in an unit e.g. our parents, some sends salary 10 numbers, salary of some the hair end some 15 months are waited a moment, so assume every month sends salary 10 numbers, his basis is the be out on duty last month records the worker, crop record waits computation a moment to come out, so we are in lunar end, according to this month basis the circumstance of be out on duty of this worker, crop record is waited a moment, computation gives the salary that deals with a worker to wait, how much are all sorts of firewood fulfil, to next month 10 pay a worker actually, perhaps pay worker housing accumulation fund the center, perhaps pay insurance department to wait a moment. Arrive in lunar base next month 10 between, form such indebted, make deal with worker firewood fulfil.
Still have follow what happen between branch of finance duty Wu, call should pay duty fee, he is the company provision according to tax law, all sorts of tax that calculative should pay are expended, include value added tax of value added tax, duty of consumption tax, income tax, resource, land, city to safeguard resource of construction duty, house property duty, mineral products to compensate surtax of cost, education to wait a moment. Same after when the enterprise a month manages an end, according to the management circumstance that month, how much are all sorts of tax that he wants computation to want to hand in and charge respectively, set my company to next month tax authority, taxation enters the time of the library, e.g. next month 7 or next month 10, taxation put in storage, so calculate from lunar end, give taxation actually to next month tax authority, this paragraph during one when form department of pair of tax authorities and local finance is in debt, call should pay duty fee.
Still have additionally follow what happen between investor, make deal with dividend, use at the joint stock company. Be not a joint stock company we are called handle profit. The cash dividend that deals with dividend to mirror enterprise allocation to give shareholder or profit. Arrived January 1 for example December 31, after financial year ends, mention before us, weave year reports, through audit, hold shareholder plenary meeting, decide the cent recipe case of dividend next, after allocating plan to come out, I am about to begin consideration, deal each shareholder should dividend of how many cash, arrive to pay cash dividend actually to give shareholder, this paragraph during those who form pair of investor this is indebted, this indebted joint stock company makes deal with dividend. Those who be not stock business deal with profit to wait a moment.
Flow is indebted in the center still have other due, it basically uses reflective company, handle bill except what mention before us, handle Zhang money, receive Zhang fund beforehand, deal with worker firewood fulfil, deal with accrual, deal with dividend, should pay tax beyond the management activity such as cost, long-term due other each are dealt with, the money that of short duration receives. For instance cash pledge reimburses each other, the money of temporary collection, be mirrorred through other due.
Above place is narrated indebted the first kind in the center, flow is indebted.
Flow of the 2nd kind of blame is in debt or call be in debt for a long time, same it has follow what the bank perhaps happens between financial orgnaization, make long-term borrow or lend money. So opposite at short-term loan character, long-term loan is an enterprise to the bank or these loan that the deadline of financial orgnaization borrow perhaps exceeds above of a a year business cycle in a year of above, call long-term loan. It follows the distinction of short-term loan essence, the strong and weak points of loan period is diverse.
Still have have with what happen between other unit deal with bond, long-term due is waited a moment, dealing with bond is the capital that the enterprise needs to raise money, so we have various prepare form of those representing capital differently, among them one kind issues bond, issue national debt like our country same, call treasury, the enterprise can issue enterprise bond, the bank can issue financial bond. So the enterprise issues bond, after investor bought my bond, I issue a when just formed pair of investor to be in debt, this is in debt to be called deal with bond.
Still having long-term due in addition is the enterprise eliminates long-term loan and enterprise bond beyond other all sorts of long-term payable money, include to purchase what fixed assets and intangible assets happen to handle Zhang money with the installment plan, deal with what financing hires fixed assets to hire wait by cost.
Citing, I buy a machine to you, I the kind that this money takes instalment, perhaps pay each other minute years 3 years e.g. the portion, so after I receive the other side to give my fixed assets now, I form brushstroke to be in debt for a long time, we are mirrorred through long-term due.
These are in debt namely the blame flow in the center is indebted, so indebted flow and blame flow are indebted, regard an enterprise as the origin of capital.
