Esishoyo inothi: izigaba kanye nokuqukethwe

Imfanelo Esisemqoka kwezitatimende zezimali kuyinto inothi ochazayo, okuyinto yakhiwa imibhalo ehlukahlukene has iwumgomo oyinhloko imininingwane nemininingwane ukudalula imininingwane echaza ukusebenza ibhizinisi noma inhlangano. Okuqukethwe kwalo kanye nokubika saziso kuhlinzekelwe n. 5 PBU 4/99. Ngokuvamile, okuqukethwe inothi sihlanganisa ulwazi olungeziwe: amatafula, emagrafu nemashadi ezivumela abathintekayo nangokuqondile futhi ngomqondo ovulekile ukuhlola ezomnotho ibhizinisi noma inhlangano.

Ngokwe-umkhuba esungulwe, inothi ochazayo singanikezwanga by amabhizinisi amancane, okuyinto Awuphoqelekile sifeze kwamabhuku lomthetho kwezitatimende zezimali.

Emelelwa ngosuku olushiwo inothi ochazayo kuya-balance sheet kumelwe libe nokwaziswa okulandelayo, isakazwe izigaba.

1. Ukwaziswa Okumayelana inkampani ngeke aqukethe ulwazi:

- ifomu senhlangano ye inhlangano esemthethweni, futhi igama layo;

- okuyiqiniso futhi amakheli asemthethweni;

- inani labasebenzi esebenzayo ngosuku lokubika futhi isilinganiso inombolo yonyaka;

- igama, isakhiwo kanye nendlela okwakheke ngayo elawula neyokuphatha imizimba;

- ulwazi mayelana abasunguli inkampani noma inhlangano;

- inani share capital;

- ukutholakala amalayisense, isikhathi Ukukhishwa;

- inani intela ikhokhwe;

- ulwazi mayelana mabhuku.

2. izici Jikelele izinqubomgomo zokubalwa. Kule ngxenye, i memorandamu ochazayo ibonisa imithetho ezimali isicelo kule ibhizinisi esithile, kanye nezinguquko eyayenziwe wakhe kanye nezizathu lezi zinguquko. Ngaphezu kwalokho, imiphumela ibonisa bonke abaye beza ngenxa yezinguquko izinqubomgomo indlela ezimali.

3. Ulwazi amafa ngamunye baziwa ku fixed assets, ezikhona, ukubolekisa, ukutshalwa kwezimali ibhizinisi kanye amafa nesandla izimali zakwamanye amazwe.

Ikakhulukazi, la idatha ulwazi mayelana ukubaluleka kokuqala izindleko yokusebenza ukwehla amacala zokuphila ewusizo, izinkampani ingcebo okuqondene amalungelo endawo nempahla, nezindlela zokuhlola yokusebenza kanye nempahla ibhizinisi, ukunyakaza kwemithombo yezinto izikweletu yenkampani, lemali imali futhi isikhathi sokukhokha, izindleko izibambiso namafa nabanye.

4. Ukuhlaziya inzuzo ochazayo inothi Ukuzindla imisebenzi ibhizinisi noma inhlangano. Ukuze lokhu kuhlola Kwenziwa ngqo ukubala we okuza agcwele nemingcele zezimali, inzuzo, wokusebenza kwezimali, solvency. Kulokhu, inothi ochazayo ukuthi umbiko wonyaka kufanele ibe idatha ukutholakala kwezimali ehhovisi ibhokisi futhi ku-akhawunti yenkampani, inani ukulahlekelwa kuzona kanye nezimbangela zabo, hhayi isikhathi esinqunyelwe ukubuyisa imali njengoba ukubolekisa, idatha ku inhlawulo ikhokhwe nezinye izijeziso, kubukezwa isimo kwezezimali jikelele wenhlangano noma ibhizinisi.

5. Ulwazi le-balance sheet ibonisa yokuthengisa inothi, ukubunjwa izindleko zokukhiqiza futhi alondoloza, ezimweni ezibucayi umsebenti wetemnotfo.

6. Incazelo izihloko ezithile buhuchetnosti.

7. Ukuhlolwa jikelele umsebenzi ibhizinisi ibhizinisi, lapho ubukhulu emakethe esibekiwe, idumela wenhlangano, ezingeni ukuqaliswa umhlahlo kwemigomo nokuthuthukiswa kwamabhizinisi kanye resource kahle.

8. Idatha izinguquko ukubaluleka ibhalansi ukuvulwa kanye izimbangela zazo.

9. Imininingwane ezingaphansi kanye nezinkampani engaphansi nezinhlangano imininingwane izici ukusebenza kwamabhizinisi abo.

10. izehlakalo - umbango, ezihilela inkampani, amawaranti kanye nezikweletu.

11. Ulwazi isimo beqhuba imisebenzi ngokuhlanganyela: imigomo, idiphozi lemali kuwo, izinhlobo futhi inani izivumelwano, ukubaluleka amafa, inani inzuzo, ulwazi imisebenzi ngokuhlanganyela kanye amafa.

12. Ulwazi ifika zinikezwa esimweni lapho inkampani noma inhlangano ube ezingaphansi noma izinkampani eziphethwe noma kwehlukana kwesikhatsi inkampani.

13. Ulwazi mayelana izenzakalo ezenzeka ngemva kosuku-balance sheet kanye nokuhlaziywa yezimbangela nemiphumela.

14. I idatha wombuso aid, uma enikeziwe. Lokhu icacisa injongo yako, isimo kanye nokubaluleka, izimo lemibandela kanye nokusetshenziswa imiphumela.

15. izinkomba Environmental sibonakalisa inani kwethonya umsebenzi ezimbonini emvelweni.

16. Ulwazi oluhlinzekwe ngokusebenzisa AO, kufanele imumathe ilwazi isibalo zonke izinhlobo ukwabelana nedatha value abo bokuzisholo.

17. Imininingwane ukuba kubikwe ngaphansi RAS 18/02.

18. Ukuze uthole ulwazi mayelana nokusebenza inqanyulwe.

19. Olunye ulwazi.

Ukumeleleka ilungile futhi ephelele idatha nothi akulona kuphela esibalulekile inqubomgomo ezimali, kodwa futhi ithuluzi eliphumelelayo ngo-ejulile analysis of inkampani ukuthuthukisa isu ekuthuthukiseni yayo yesikhathi eside.