Amafa Basic ukukhiqizwa

Emazingeni ahlukahlukeneko wendlela ibhizinisi ukukhiqizwa inhlangano isebenzisa amathuluzi kanye izinto zomsebenzi, imvelo, nomshikashika ophilayo. Zonke lezi zici kubalulekile ukuba kukhululwe izimpahla, ukuqaliswa imisebenzi kanye nokuhlinzekwa kwemisebenzi ehlukahlukene. Inhlanganisela izinto futhi izindlela zomsebenzi oluyisisekelo amandla elikhiqizayo inhlangano ibhizinisi. impahla yabo kanye nokuqukethwe bayimpahla yangempela elikhiqizayo, selihlukene laba ezimpahleni ezingasuki phansi futhi zamanje. Lezi zigaba ukukhonza njengendlela base yokudla inqubo ukukhiqizwa.

The main ukukhiqiza izimali - ngamathuluzi ahlukahlukene, okuyizinto imishini nemishini, izakhiwo kanye izakhiwo, njll, izimpawu izici ezilandelayo: ..

- abambe iqhaza amaningi impahla eluhlaza ukucutshungulwa inqubo umkhiqizo osuphelile;

- ukugcina okuqukethwe kwabo yasekuqaleni futhi ifomu;

- ku ukwabelana uthumele ukubaluleka kwabo intengo umkhiqizo osuphelile.

The main amafa ukukhiqiza (CPA) izinhlobo ezahlukene, badlale abalingiswa abahlukahlukene kule nqubo, futhi sibe nemigomo ehlukahlukene yenkonzo nezici. Ngakho-ke kunesidingo isidingo ngezigaba zabo.

izindawo Main ukukhiqizwa zingahlukaniswa ngamaqembu esekelwe indlela labahlanganyela ngayo senqubo yokukhiqiza. Esinye isici esibaluleke umsebenzi ngezigaba eyenziwa BPA.

Ngu sihileleke ngezinga elingakanani enqubeni main sethi emikhiqizo kungase kubhekwe njengento izingxenye yekwentiwa. Eyokuqala yalezi ihlanganisa izindlela zomsebenzi, nge kunomthelela oqonde ngqo izifundo ekusebenziseni ukucubungula kwabo kanye umkhiqizo osuphelile. I liyingxenye ematasa eziyisisekelo amafa ukukhiqiza aqukethe kwemishini, imishini ukudluliswa, kanye namathuluzi ezikhethekile. Ukuze iqembu yokwenziwa kuhlanganisa izakhiwo kanye izakhiwo, yokusungula zokuthutha. Lena - iqoqo ezimpahleni ezingasuki phansi, okuyinto musa kuthinte inqubo yokukhululwa kwezimpahla, kodwa ukutholakala kwabo kudingeka umgomo.

Ngokusho izici nemisebenzi yokusetshenziswa amafa main zokukhiqiza zihlukaniswe amaqembu amaningana. Lezi zihlanganisa:

1. Buildings, umsebenzi oyinhloko okuyinto ukudala izimo for ukufakwa kanye nokusebenza imishini ezimbonini, imishini ezokuthutha kanye nokunye, imishini, kanye abasebenzayo (ukukhiqizwa izindlu amahholo, emafektri, emagalaji, laboratories, amahhovisi, nokunye).

2. Izakhiwo ukuthi usebenze isitoreji nemisebenzi ekhishwe ngezinto zemvelo engahluziwe ukuqinisekisa ukukhiqiza (izimayini, ngasezinkwalini, overpasses, amathangi nokunye).

3. Dlulisa izindlela ukuthi ukuhambisa izinhlobo ezahlukene amandla, amafutha kanye izinto zokusetshenziswa esizeni ukusetshenziswa kwabo ngqo (ugesi, umkhiqizo, njll).

4. Imishini nezimpahla yenza eziyisisekelo yokukhiqiza izinqubo (kagesi, ikhompyutha imishini, compressors, umshini amathuluzi kanye nokunye).

5. Izimoto ukuthi ziklanyelwe ukudonsa izinto zokusetshenziswa kanye nemikhiqizo eseqedile (izimoto, amakhanda, amaloli, izinqola zokudla nokunye).

6. Amathuluzi, hardware kanye nemishini ezimbonini, kokuba ukuphila ewusizo esingaphezu kwezinyanga eziyishumi nambili.

Ukuphumelela ibhizinisi fixed assets kunqunywa usebenzisa eziningi izinkomba ukuthi kukhona ukungezwani phakathi lomcebo kwezomnotho (generalizing kanye yangasese) futhi yokukala (zemvelo kanye nezindleko). Ayakhululwa azokuqhubela zihlolisisa nokusetshenziswa izinqolobane, ngokuvumela more zihlanganisa ngokugcwele amafa non-samanje izinqubo yokukhiqiza.

izinkomba ezinjalo ezimpahleni ezingasuki phansi, njengoba inzuzo, inhlokodolobha umkhiqizo kanye sokutshalwa, ivolumu yokuthengisa nokwenyuka ukukhiqiza, ukunciphisa izindleko zokukhiqiza izimpahla kanye kabusha izimpahla ze-non-zamanje ezihlobene kuvame. Gqoka izinto, ukulahlwa, ukulungiswa, asebenzisa futhi alande kwempahla non-zamanje ayimfihlo. Zizonke, lezi izinhlobo ezimbili izinkomba zisetshenziselwa ukuqhuba zihlolisisa isimo kwempahla fixed.