Inzuzo undistributed

Agcinwayo nomholo - ingxenye umholo ophelele elisele ngemva kokuba inkokhelo ka izinzuzo kanye senzelwe kabusha utshalomali ukuthuthukiswa ukukhiqiza, noma ukukhokhwa izikweletu ibhizinisi. Le ngxenye inzuzo ekukhuliseni inhlokodolobha esinqunyiwe ibhizinisi. yemali lengenako enzuzweni lenkhulu zivame egcinwe ngesimo izibambiso ahlukahlukene noma ngesimo imali ezilinganisweni futhi ezilinganisweni-akhawunti wamanje. Isetshenziselwa ukuxhasa dolobha izindleko, sokukhokha imali ebolekiwe kanye nokwanda kwempahla ketshezi. Kuqhathaniswa ukugqugquzela evamile capital amasha nge elikhiphe ukwabelana futhi ukuboleka, ubambe ingxenye inzuzo indlela okulula yokusekela izidingo inkampani. yemali lengenako enzuzweni lenkhulu ekukhuliseni yokufuna amabhizinisi amasha noma izinkampani, fa wokutholakala ukunwetshwa ukuhweba credit. Kuyinto umthombo ngezimali i utshalomali emnothweni.

Lemali esele ngemuva kokubanjwa kwanoma inzuzo isuselwe ibhizinisi imali kwezintela kanye nezinkokhelo oyisibopho, kubhekiselwa kuzo 'njengamadoda umholo ophelele. " Abanikazi inkampani eyingxenye yazo ilungelo eligcwele nesimo yayo. Kuyinto umthombo oyinhloko lokukhokha imali kulezi abanikazi, futhi ukuba khona yayo kunikela abatshali zimali ezengeziwe kule nkampani. yemali lengenako enzuzweni lenkhulu eminyakeni eyedlule, asele ayenalo ngemva kokuba inkokhelo imali ngesikhathi iya ukwandisa inhlokodolobha nokulingana ukuthi ukufakwa kwezimayini ngaphansi ekuthuthukisweni ukukhiqizwa.

yakheke yemali lengenako enzuzweni lenkhulu the balance sheet eminyakeni futhi kubonakala Disemba inzuzo yonyaka yokubika. Ngesikhathi esifanayo wenza entry elandelayo:
Am 99 Km 84 "yemali lengenako enzuzweni lenkhulu". Lokhu amahanisi kuyinto inzuzo bhala-off.
Masheya noma nokuphathwa kwenhlangano emhlanganweni ojwayelekile inquma oda ukusatshalaliswa inzuzo. Isebenzisa amalungiselelo kubekiwe imibhalo abamelwe lenkampani. Lesi sinqumo sakhe kulotshwe kwakhishwa umbiko okhethekile. Kuyinto ngesisekelo idokhumenti ezimali ibonisa konke okungenile ezidingekayo ku-akhawunti. Ngaphambi kokwenza okufakiwe accountant kufanele uqinisekise nesikhathi isinqumo emaminithini-oda ukusatshalaliswa inzuzo esethwe ku senhlangano. Lokhu inzuzo uya:

• esehlanganise ukulahlekelwa;
• ogunyaziwe dolobha;
• nokukhokhwa izinzuzo;
• ukuthuthukiswa ibhizinisi;
• inqolobane dolobha;
• ukudalwa kwezimali ezikhethekile (amasevisi womphakathi kanye ukusetshenziswa).

Kube undistributed nomholo phambi isinqumo ukusatshalaliswa inzuzo ngendlela idividendi izinkokhelo futhi kucatshangelwa isinqumo. Eyokuqala kubonakala imibiko, njengoba inzuzo net, kanti eyesibili ivela balance sheet.

Ingxenye inzuzo ukuthi yasetshenziswa ngesikhathi sokubika, wasola ngesikhathi esetshenziswa, kanye iNguquko kunikezwa kuphela ingxenye ukuthi oda emiselwe abanikazi.

Lapho kufika ku-akhawunti iNguquko 99 "Inzuzo nekulahlekelwa" ibonakala okusele kwesikweletu (ibhalansi). It kungokwalabo akhawunti 84, ebizwa ngokuthi "yemali lengenako enzuzweni lenkhulu (ukulahlekelwa ingamboziwe)". Lokhu ukuthunyelwa iyona lokugcina lonyaka.

kunconywa ukuvula kanye ye-akhawunti amaningi, lapho ulwazi uzobe ezinemininingwane okwesikhathi olunye ulwazi oluthe xaxa ukusatshalaliswa inzuzo 84 izindlela lokushaya. Uhlelo yangokwesiko usebenzisa nzuzo kusiza ukuxhumana phakathi kwezinhlangano ngesikhathi isinqumo kwesamba semali ukuthi sihlelwe ukhokhe nenzuzo.

Yiqiniso, wambambezela Amaholo kudinga ukucatshangelwa ngokucophelela, Ngakho-ke, zonke izinguquko zalo kubonisa umbiko wezimali, letakhiwe ngendlela:

• wokuqala kuyo yonke zibonisa inani engenayo yemali lengenako enzuzweni lenkhulu;
• eminye elingamathalenta inzuzo ukungezwa wonke amanani bathunyelwa kusukela Isikhwama;
• ngaphambili izinombolo wathola ukhupha tibalo idluliselwe izimali kanye idividendi izinkokhelo senzelwe abahlanganyeli;
• ngenxa yazo zonke izibalo ukuhoxa inzuzo oyifunayo ekupheleni kwesikhathi.