(5). i¶YkxjZv
bxwZ (Conservatism Principle)
-
i¶YkxjZv bxwZi
g~j K_v n‡jv, ÒmKj ¶wZ‡K Av‡M †_‡K c~e©vbygvb Ki, jvf‡K bqÓ|
-
Avw_©K
weeiYx ˆZwi Kivi †¶‡Î ZvB wbivc` c_ AbymiY Kiv DwPZ| wbivc` c_ ej‡Z eZ©gvb
AwbðqZvi RM‡Z c~e© n‡Z m¤¢ve¨ †jvKmv‡bi Rb¨ h‡_ó mveavbZv Aej¤^b Kiv eySvq|
-
‡Kvb wel‡q
jv‡fi m¤¢vebv hZB †ewk _vKzK bv †Kb Zv we‡ePbv Kiv hv‡ebv| wKš‘ ¶wZi mvgvb¨
m¤¢vebv _vK‡j Zv we‡ePbvq Avb‡Z n‡e|
-
i¶YkxjZv
bxwZ‡Z wbgœwjwLZ welq¸‡jv we‡ePbv Kiv nq t
(i).
gRy` c‡Y¨i
µqg~j¨ I evRvig~j¨ G `yB‡qi g‡a¨ †h g~j¨wU Kg Zv MÖnY K‡i h_vm¤¢e jvf Kg †`Lv‡Z
nq|
(ii).
¶z`ª ¶z`ª
m¤ú`, †hgb- KvMR, Kvwj, Kjg, †cwÝj cÖf„wZ gybvdv RvZxq LiP †`wL‡q bxU Avq Kgv‡bv
nq|
(iii).
Abv`vqx
†`bvi Rb¨ fwel¨Z e¨e¯’v ˆZwi K‡i bxU jvf Kgv‡bv nq|
(iv).
wewb‡qv‡Mi
g~j¨ n«vm-e„w×i Rb¨ Znwej m„wó K‡i bxU Avq Kgv‡bv nq|
(v).
e¨emv‡qi
Awbw`©ó RxebKvj _vKv m‡Ë¡I mybv‡gi gZ A¯úk©bxq m¤úwËi Ae‡jvcb Kiv nq|
(vi).
cvIbv`v‡ii
Dci cÖwfkb aiv nq bv|
-
myZivs ejv
hvq †h, wnmve ˆZixi mgq †Kvb Avq ev` †M‡jI Lye GKUv Amyweav n‡e bv, †h Amyweav
n‡e †Kvb LiP hw` ev` c‡o| GB `„wófw½i bxwZ‡KB i¶YkxjZvi bxwZ ev Conservatism Principle ejv nq|
(6). my‡hvM
e¨q (Opportunity
Cost)
-
m¤ú‡`i ev
my‡hv‡Mi GKvwaK e¨envi _vK‡Z cv‡i| m¤ú‡`i weKí e¨env‡ii g‡a¨ GKwU‡K MÖnY Kivi
d‡j Ab¨ GK ev GKvwaK cÖKvi e¨env‡ii myweav‡K eR©b Ki‡Z nq| Giƒc AM„nxZ ev
eR©bKvix Kv‡h©i cwigvc‡hvM¨ myweav‡K my‡hvM e¨q e‡j|
-
Drcv`‡bi
Dcv`vbmg~n Ab¨vb¨ weKí †¶‡Î wb‡qvwRZ n‡q †h A_©g~j¨ jvf Ki‡Z cv‡i, †Kv‡bv GKwU
we‡kl †¶‡Î wb‡qvM K‡iI Dcv`vb¸‡jv‡K †mB cwigvY g~j¨B w`‡Z nq| Dcv`vbmg~‡ni weKí
e¨env‡ii Rb¨ †h g~j¨ w`‡Z n‡Z cv‡i, Zv‡KB my‡hvM e¨q ejv nq| A_©vr Dcv`vb¸‡jv‡K
†Kv‡bv we‡kl †¶‡Î wb‡qvwRZ ivLvi `vgB n‡”Q my‡hvM e¨q|
-
‡hgb t-
GKRb e¨w³i 1,000 UvKv Av‡Q| †m D³ A_© e¨vs‡K Rgv ivL‡Z cv‡i ev e¨emvq wewb‡qvM
Ki‡Z cv‡i| e¨vs‡K Rgv †_‡K Zvi Avq 100 UvKv Ges e¨emvq †_‡K Avq 150 UvKv| †m
¯^vfvweK Kvi‡Y e¨emvq D³ A_© wewb‡qvM Ki‡e| G‡¶‡Î e¨vs‡K Rgv †_‡K Avq A_©vr 100
UvKv n‡jv Zvi my‡hvM e¨q|
(7). 2/10, 3/10,
n/30
-
2/10,
3/10, n/30 (Two-ten, Three-ten, Net-Thirty) n‡jv av‡i cY¨ µq-weµ‡qi evÆv MYbvi GKwU
Uvg©/kZ©/wbqg|
-
2/10, n/30 Gi A_© n‡jv Pvjvb ˆZwii ZvwiL †_‡K cieZ©x
`k w`‡bi g‡a¨ weµq g~j¨ cwi‡kva Kiv n‡j †gvU Pvjvbx g~‡j¨i Dci 2% evÆv gÄyi Kiv
n‡e| 10 w`‡bi g‡a¨ 2% evÆvi my‡hvM wb‡q cwi‡kva Kiv bv n‡j 30 w`‡bi g‡a¨ Aek¨B c~Y©
UvKv A_©vr Pvjvb g~j¨ cwi‡kva Ki‡Z n‡e|
-
A_©vr n/30 Gi A_© n‡jv Pvjvbx ZvwiL n‡Z 30
w`‡bi g‡a¨ weµqg~j¨ cÖ‡`q| myZivs 2/10 n‡jv evÆv gÄyixi mgq Ges n/30 n‡jv weµqg~j¨ cwi‡kv‡ai mgq|
-
GKBfv‡e 3/10,
n/30 Gi A_© n‡jv Pvjvb ˆZwii ZvwiL †_‡K
cieZ©x `k w`‡bi g‡a¨ weµq g~j¨ cwi‡kva Kiv n‡j †gvU Pvjvbx g~‡j¨i Dci 3% evÆv
gÄyi Kiv n‡e| 10 w`‡bi g‡a¨ 3% evÆvi my‡hvM wb‡q cwi‡kva Kiv bv n‡j 30 w`‡bi
g‡a¨ Aek¨B c~Y© UvKv A_©vr Pvjvb g~j¨ cwi‡kva Ki‡Z n‡e|
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