Inhlokodolobha engeziwe

inhlokodolobha engeziwe kufakwe njengengxenye ahlukene inhlokodolobha nokulingana lenkampani. Ibonisa ubunikazi ingqikithi wonke amalungu le nkampani. Kuyinto ezimele ezimali inhlangano futhi eceleni kubonakala accounting. Lokhu kungenxa yokuthi ushintsho usayizi inhlokodolobha ogunyaziwe ngokuhamba inkampani kungenzeka kuphela uma kabusha yokubhaliswa senani. Ngakho-ke, usayizi waso Ungashintsha, okwenza lirekhodi kungesilo ku-akhawunti eyinhloko 80, ngenkathi isandiso kuso.

I ezimali dolobha olwengeziwe kunakwe ngokuhambisana amadokhumenti, efana ukuze Ministry of Finance kusukela 31.10.2000 № 94n "Ngo Ukugunyazwa Ishadi of akhawunti", ukuze Ministry of Finance sangomhla 29.07.1998 № 34n "Ngo ukwamukelwa weMithethonqubo ezimali" izinhlinzeko zoMthetho wamaZinga ezimali № 154n sangomhla 27.11.2006 futhi 30.03.2001 № 26n

Ukukhiqiza dolobha eyengeziwe inkampani kungaba esuka emithonjeni enjenge:

• kokuhlaziywa ezingeziwe ezimpahleni ezingasuki phansi namafa angaphatheki;
• ukukhomba ngezimali izimali izinhlangano okuhloswe ngaso ngezimali izindleko eziyisisekelo;
• share premium iNkampani emva ukudayiswa ukwabelana ngentengo ephakeme ukwedlula okuzisholo, ukubaluleka;
• exchange rate umehluko, okuyinto akhiwa ngesikhathi kumiswa inhlokodolobha ogunyaziwe;
• iminikelo impahla.

Esikhathini amashadi akhawunti accounting dolobha olwengeziwe kubonakala akhawunti 83. Ngokusho ngenanele ekubonisa ukwanda ukubaluleka amafa okubangelwa revaluation; umehluko phakathi ukubaluleka ukudayiswa ukwabelana futhi ukuqhutshwa okuzisholo phakathi kumiswa inhlokodolobha ogunyaziwe; inani uxhaso okubhekiswe okuhloswe ngaso ngezimali kapraskhodov. I-debit dolobha olwengeziwe kunakwe ezimweni ezinjalo lapho kubalulekile ukubonakalisa sokukhokhwa ukwehlisa ukubaluleka amafa iyibhulogi umphumela revaluation; izindlela ngqo ukwandisa inhlokodolobha ogunyaziwe (schet75 noma 80); ukusabalalisa amanani phakathi abasunguli (amaphuzu 75).

inhlokodolobha engeziwe lingasetshenziswa ngezinhloso ezilandelayo:

• ngoba ukwehla kwempahla angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi;
• ukumboza ukulahlekelwa;
• ushintshe usayizi inhlokodolobha ogunyaziwe ngezithukuthuku impahla yenkampani.

Ngokuvamile, ukuhlola iphesenti abahlanganyeli kuyinto umphakathi kunzima. Ngokusho kwentelwa kutsi letichibiyelo ezenziwe ku-Tax Code afakwe ezengeziwe zempahla akabalwa njengoba engenayo lapho bedonsa intela eholweni. Namuhla kungenzeka ukwandisa le ngxenye inhlokodolobha ngezithukuthuku inkampani credits izikweletu emalungwini ayo.

Okunamathiselwe kwempahla labahlanganyeli abakule ingxenye inhlokodolobha elibonakalayo isinxephezelo, ngoba kuhloswe okwandisa ukubaluleka amafa net. Lokhu kukhulisa inani langempela amasheya ephethwe yi-abahlanganyeli. Ngakho-ke, okwandisa share izindleko ngezinhloso intela ekwenzeni lokho okuhleliwe.

Ukutshala imali dolobha olwengeziwe kuyafaneleka, ngoba kuholela ekwandeni enanini ukwabelana enhlokodolobha yase LLC. Ngaphezu kwalokho, okomnikelo amafa ezengeziwe ingxenye kukhulisa inani impahla, okuyinto uzokwazi iqhaza lapho ushiya inkampani.

Ekunqumeni kwentela engenayo esimweni umhlanganyeli aphume inkampani noma ukuthengiswa yisabelo ekufakeni kwato babutha inhlokodolobha njengenkulumo njengoba ukusetshenziswa. Izizathu zalokhu zimi kanje: umnikelo impahla kuleli cala akuyona umnikelo inhlokodolobha yabelana, nomnikelo ayikwazi zaba njengenhlangano ngezindleko ngokuhambisana Tax Code. Kufanele kukhunjulwe ukuthi zizathu ziphambene ezikhundleni weNkantolo yoMthethosisekelo, owawuthi ukwanda ukubaluleka amasheya lapho sitshala imali dolobha akukushintshi share okuzisholo iqhaza. Ngakho, okomnikelo ababambiqhaza ukuze ushintshe amafa net bebheke okwandisa, okuholela ekwandeni ukubaluleka amasheya abo, abakwazi ukuba kubhekelwe izinjongo intela.

Audit capital ezengeziwe iqhutshwa Ukuze uqinisekise ngokunemba lasungulwa nokusetshenziswa. Ukuze wenze lokhu, afeze sokuqinisekisa sedatha kohlaziyo kusuka ezilinganisweni futhi idatha ye-akhawunti kanye zokwenziwa kulandise imibiko ezimali.