Iphepha inzuzo

Omunye wemibuzo enzima kakhulu futhi eyisisekelo ezimali kuyindaba ukuthola imiphumela yezezimali. Ngoba isinqumo sakhe zazihlukaniswe imiqondo ezifana "kwezomnotho" futhi "ezimali" inzuzo. Uyini umehluko phakathi imiqondo le? Accounting inzuzo - inzuzo ibalwa ngokuvumelana imithetho ezimali. It is ezishiwo nenzuzo nokulahlekelwa imibiko. Limelela umehluko phakathi wahlonishwa ezimali isikhathi ukuthola iholo kanye nezindleko (izindleko). Accounting inzuzo - yi zezimali kunqunywa sekubika ngesisekelo idatha balandise zonke izinhlobo zebhizinisi kanye nokuhlolwa zonke izihloko ze-balance sheet. Zikhona izindlela ezehlukene kokubala nzuzo ukusebenza, kodwa cishe bonke of them bahlanganiswe ukusetshenziswa isimiso zomlando izindleko (izindleko ukuthola) kanye accrual isisekelo lapho ekuhloleni izindleko ingqikithi.

Accounting inzuzo ngokwesiko esekelwe imiqondo elandelako:

- kulondolozwe dolobha kanye nokugcinwa inhlalakahle;

- dolobha ukunwetshwa noma ukusebenza kahle.

Ngokwe umqondo wokuqala engenayo (inzuzo noma ukulahlekelwa) iyona ukwanda ukulingana dolobha etholakala ngesikhathi esinikeziwe. Inzuzo bubonakala ngenxa yokuthuthukisa inhlalakahle inhlangano. Lo mqondo esekelwe izinguquko nezikweletu (imithombo capital) namafa (izimali). Kulokhu, imali yebhizinisi saziwa kuphela endabeni ukwehla noma ukwanda amafa ubhale izinkinga ezihilelekile. Accounting inzuzo uthathwa njengomgcini ukwanda ngezimali zabo zomnotho ise inkampani, kanye nokulahlekelwa - indlela yokunciphisa kubo.

Ngokwe umqondo wesibili we inzuzo yebhizinisi umehluko phakathi izimali kanye izindleko, futhi ngesilinganiso ukusebenza. Accounting inzuzo kulokhu umphumela ashiya tikhala letifanele okuholela ezingenayo kanye izindleko ezivelayo ngezikhathi. Ngaphansi kwale ndlela, umholo kanye nezindleko eziphathelene nezikhathi esizayo babhekwa njengabantu ababalulekile noma icala, kungakhathaliseki ukuthi kuyinto yangempela esizayo outflow noma inflow kwemali. With simiso enemisebenzi iphathwa izindleko kuphenduke izindleko kanye nezikweletu - engenayo, kamuva abe amagugu. Enkabeni yalo, le ndlela ngesisekelo nomqondo entry double lisetshenziswe ezimali, okuyinto kunqunywa yi ezimbili zezimali. Unyango Ngakolunye uhlangothi, njengoba Ukwakha-up ukulingana dolobha (emele imodeli lezibalo ibhalansi), futhi ngakolunye uhlangothi, njengoba umehluko phakathi izimali kanye izindleko (emelela imodeli zezimali ibhalansi).

Accounting inzuzo kube inkomba yokuthi imiphumela zezimali has bokwenza eziningana:

- akukho okubekwe ngayo oqinile walesi umqondo;

- nge izindlela ezahlukene kwencazelo engenayo kanye nezindleko, ezinye izibalo inzuzo akuzona kumhlabawonkhe;

- ingxenye ye-inflation ngokuvamile kukhawulela comparability idatha ku imali isikhathi eziningana yokubika.

Okuvezwe imibiko ezimali inzuzo wekhasi ayivumeli kokuhlaziywa ngendlela efanele nokwengezwa noma ukukhwabanisa capital ngesikhathi sokubika, njengoba singakutholi kuveza egcwele ekhiqizwa izindleko kwezomnotho ukuheha ezithile kwezinsiza kulezi zitatimende zezimali.

Isifiso kokuhlaziywa olunembile ukuphumelela ibhizinisi kwaholela ukusetshenziswa dolobha e zamanje umkhuba into ezifana inzuzo kwezomnotho. Ngaphansi kwalo umqondo ngokuvamile libhekisela kwandiswe inzuzo yomnotho ye-nhlangano. inzuzo Economic uvame kuchazwa njengoba umehluko phakathi zihlomule emnothweni kanye nezindleko zayo kwesamba Ngokwesilinganiso, iphindaphindwe inani etshaliwe.

WezoMnotho kanye ezimali inzuzo zihlukile kuleyo yesibili idlula wokuqala ngokwenezela inani lobuningi umthamo izindleko. Yingakho inzuzo kwezomnotho iyona umbandela main sokunquma nekusebenta izinsiza ibhizinisi.