Inzuzo nokulahlekelwa ezimali. Ukuphuthuma-akhawunti yakhe.

Inzuzo - incazelo evamile, ajwayelekile kusukela ingane isencane ukuze cishe wonke umuntu. Emkhathini lanamuhla evulekile kwezomnotho, imbuyiselo iyona inkomba eziyisisekelo ukusebenza lenkampani. Inzuzo Ngokungafani nezinye kwezezimali itholakala lokuthi ngokuvamile siveza imali yangempela yimali. Ukuba khona nje imali ezinzile njalo ephawula ibhizinisi nokuthuthukisa, khona ukuphathwa kwabasebenzi yakhe abanekhono futhi izinsiza okwanele lolo ngokusebenza kwesu ukuthuthukiswa esikhathini eside.

Izimali inzuzo futhi ukulahlekelwa kubaluleke kwinhlangano accounting. Lolu hlelo kuhloswe ukuqinisekisa obala futhi lithembekile idatha ngokufaka ibhizinisi futhi wachitha izimali zabo. Ukunemba ulwazi olufana kwenza ukuhlela ngesikhathi esifanele ukukhiqizwa, ukwenza izinkokhelo ngaphansi kwezinkontileka zamanje, ngokulinganayo futhi ngesikhathi ukukhokhela abasebenzi amaholo. ezimali ochwepheshe kwanoma iyiphi inhlangano, accounting ehamba phambili inzuzo futhi ukulahlekelwa, sinomthwalo wemfanelo omkhulu ngoba ukusebenza ngenxa nabathembekile imisebenzi umsebenzi wabo. uzuza Accounting kanye ukulahlekelwa kuyinto ezibucayi ezimali inkinga kulesi sibalo umphumela zezimali wenkampani.

Yiqiniso, ukukhuluma mayelana yenzuzo emnandi kunazo, kodwa ngeshwa, enqubeni yomsebenzi wezomnotho kanye nokuphathwa kwezimali ibhizinisi lesi simo singenzeka futhi ukulahlekelwa, phakathi lapho kukhona ngokuvamile ezifana isihloko njengoba ukulahlekelwa bengahlosile. Kwezinye izinhlangano, lapho uhlela ibhajethi deferrals, ke udela isamba ezithile uzoya ukumboza ukulahlekelwa ezingalindelekile lapho kuvela. Le ndlela ivumela ukuba nokwandisa isabelomali.

Imisebenzi esemqoka ye khona kwanoma iyiphi ibhizinisi akunzima kangako, ngamunye imfundamakhwela Economist uyazi ukuthi ukukhulisa inzuzo futhi ukunciphisa ukulahleka. Kukhula igebe phakathi nezinhloso ohlangothini lokuqala, ephumelela kakhudlwana iyona umsebenzi, ngoba akukho ukwambulwa ezingaphezu kuka inzuzo.

Ngokusho isigatshana 4 PBU 9/99, uhlinzeke ngokuhlelwa ngezigaba imali yenkampani, kuye ngesimo ngasinye sazo, izimo ukuthola nesiqondiso yenhlangano. Ngakho, imali sehlukaniswe imali imisebenzi evamile, yokusebenza imali, kokuvamile non-yokusebenza imali. Ngaphezu kwakho konke, i-akhawunti nenzuzo nokulahlekelwa unenjongo ukuba nihlukanise ezihlokweni umholo. Kulokhu, imali ukuthi akangeziwe inzuzo kusukela imisebenzi evamile, ngokuvamile okuthiwa saqanjwa "nezinye engenayo" isigaba. Ngesikhathi impande isimo esifanayo ne nezindleko uhlangothi ibhalansi. Labo nezindleko zezinto ezingabalulekile core, ngokuvamile kusolwa nanoma iziphi ezinye izindleko. Lapho ama -accounting okufakiwe, kufanele sinake izinkomba inzuzo, njengoba nabo ngokwabo zihlukile.

Noma yimuphi usomabhizinisi ekuqaleni ngokusekelwe izinga lenzuzo net ngemuva kokubanjwa kwanoma zonke izintela, izimali, izindleko kanye nezinye izindleko njengoba esebumba isabelomali khona inzalo enkulu kungaba isinqumo ngokuxhamazela kakhulu. Kuyinto efanele ikakhulukazi endabeni le nenzuzo nokulahlekelwa lapho babonakala. kuphela ngemuva isinqumo sokugcina endabeni, isibonelo, kumangala, ukuqaphela azuze noma ukulahlekelwa.

Kufinyeta, singakwazi zithi ukufakwa uzuza futhi ukulahlekelwa ngobukhulu babo yangempela ibhizinisi ngamunye inqubo oluyimfihlo, imiphumela izibalo kwezibalo olutholakalayo le bamasheya nezitho wokuhlola isimo kuphela.