ʻO ka'ōlelo kālā kākoʻo nui loa no kekahi hana
ʻO ka mea mua āu e kū ai i ka wikiwikiʻo ia ka hōʻoia kālā āu e hoʻolako ai i kāuʻoihana kālā.
E kōkua kēia mau'ōleloʻike kālā iāʻoe e hoʻoholo i ke kūlana waiwai o kāu paʻa ma kekahi wahi ma ka manawa a ma luna o kekahi manawa a me kāu kūlana kālā i kēlā me kēia manawa i ka manawa. He nui nāʻoihana liʻiliʻi e hāʻule ana no ka mea, ua nele ka mea nāna i ka paʻa o ke kālā. Ināʻikeʻoe i nāʻike kālā,ʻaʻole e loaʻa iāʻoe.
Aia ma lalo iho kahi alakaʻi no ka hoʻomākaukauʻana i kahi palekana.
ʻAe
- ʻO ka laina 1 ka pūʻulu kālā a ka firm. Pono nā kamupene pāʻoihana liʻiliʻi e mālama i kekahi kālā ma ka lima no kaʻoihana o kēia lā. Pono pū nā pāʻoihana pūnaewele e mālama i ke kālā ma ka lima no ka pilikia o ka pilikia a me ka hoʻohanaʻana i nā kūkākūkā a lākou i loaʻa ai ma kahi kūʻai.
- Lāina 2, nā pane hōʻai'ē, hōʻailona i ka mea e uku ai kāu mea'ai'ē hōʻai'ē inā loaʻa kāu hōʻai'ē. No ka mea , ua like ka pūʻulu palekana me kahi kiʻi o kahi kūlana waiwai kālā o kahi paʻa ma kahi manawa i ka manawa,ʻo ka helu no nā hōʻai'ē kālā a me nā kālā'ē aʻe a pau e pololei no ka lā i hoʻomakaʻia ai kēia kumukūʻai kālā.
- Ua hōʻikeʻia ka waiwai o ka papa inoa waihona o ka firm ma Line 3.ʻO ka mea kūʻaiʻo ia wale nō ka huahana a ka firm no ke kūʻai aku. Hiki ke hoʻoiliʻia ma ka hoʻohanaʻana i nāʻano likeʻole. ʻElua mauʻano i hoʻohanaʻia i ka wā i kapaʻiaʻo LIFO ( Last In First Out) a me FIFO (First In, First Out),ʻo ia nā kaʻina hana e pili ana i ka nui o ke kālā a kekahi hui i loko o ka waihona.
- ʻO ka waiwai hope loa ma ka pale helu palekana ka waiwai paʻa. Mālamaʻia kēia waiwai ma ka Line 4.ʻO nā waiwai i hoʻopaʻaʻia me nā lako a me nā kaʻa āu i loaʻa a me nā'āina a me nā hale āu. Pili kēia mau waiwai i nā waiwai nui a waiwai nui i paʻaʻia e kāuʻoihanaʻoihana a me nā mea i hiki ke hōʻemiʻia i ka manawa.
- Ua hoʻonuiʻia ka waiwai o nā waihona waiwai a'ōleloʻia ma ka Line 5.ʻO nā waiwai a pau ka waiwai o nā mea a pau i paʻa iāʻoe.
Nā Kuleana a me ke Kaulike
ʻO nā'aʻa'ē ka hōʻai'ē āu i'ai'ē ai i ka mea nāna i hōʻai'ē.
- Ke laina 6 nā papa helu i ukuʻia,ʻo ia nā hōʻaike kālā hōʻokoʻa āu e hoʻolako nei.
- Hoʻolālāʻia ke laina 7 i nā loina kāleka lōʻihi a loiloi paha mai nā kumu'ē aʻe āu i lawe ai me ka piha o nā makahikiʻoi aʻe. Ua hoʻohana pahaʻoe i nā hoʻoili lōʻihi e hiki ai ke mālama i kāu loiloi paʻa.
- Hōʻike ka laina 8 i ka nui o ke kumukūʻai o ka mea nona ka waiwai i hoʻokomoʻia ma ka hale. ʻO kēia ke kālā a ka mea nona ka waiwai a me nā mea'ē aʻe'ē aʻe i hoʻoili i ka hale.
- ʻO ka laina hope, laina 9, hoʻokūkū i ka nui o nā kuhihewa a me ke kaulike. ʻO kēia ka nui o ka hōʻai'ē o kaʻoihana a me nā mea waiwai o nā mea nona ka waiwai. ʻO ka nui o nā kuhi a me ke kaulike e like me ka nui o nā waiwai a pau loa i hikiʻole i ka paʻa ke loaʻa i ka meaʻoi aku.
Ka Hoʻohālike Pepa Haʻawina
| XYZ Hui Waiwai Palena | |
| December 31,2009 | |
| ʻAe | |
| 1.Oi | $ 40,000 |
| 2.Ii ka Huli | 200,000 |
| 3.Nohana | 180,000 |
| 4.Ia Waiho Kuhi | 400,000 |
| 5.Apuni Aloha | 820,000 |
| Nā Kuleana a me ke Kaulike | |
| 6. E uku i nā'āpana | $ 180,000 |
| 7.Lans Bank Loans | 240,000 |
| 8.ʻO ka Capital of Capital | 400,000 |
| 9.E Liae Liae & Equity | 820,00 |