Kanjani iyindlela eyinhloko yokuthutha ezimali

Isici esiyinhloko libizwa amafa eziphathekayo, ezisetshenziswa inqubo ukukhiqizwa, ukuze afeze imisebenzi ehlukahlukene kanye nezinsizakalo, inkampani ukuphathwa isikhathi esingeqile ezinyangeni eziyi-12, ngaphandle kokubheka value abo. Futhi lezo zinto ngesikhathi yokufuna akalahlekelwanga engaphezu kwama kayikhulu amazinga ubuncane nyangazonke amaholo, nokuthi akuxhomekile isikhathi lokho kwakubeka ukuphila kwabo usizo.

ezimpahleni ezingasuki phansi accounting kuyinto izakhiwo, izakhiwo, imishini kanye nezinto zokusebenza esetshenziselwa ukwenza imisebenzi eyisisekelo, Instrumentation, amakhompyutha, betshala zisetshenziswa, imfuyo, imigwaqo, izimoto kanye nezinye izimpahla fixed. Futhi, izidubedube, amahlathi, imifula, umhlaba, kokubili ayo futhi yaqashiswa. Zonke ukutshalwa dolobha kanye nomsebenzi ukuthuthukisa, futhi, bheka, zilotshiwe minyaka yonke kwezimali ezimpahleni ezingasuki phansi.

Kwemishini nalabo izinto sisendleleni, egcinwe emafektri njengoba imikhiqizo eseqedile uthenge ukudayiswa njengendlela lezimpahla wafaka ukufakwa awacatshangwa ezimpahleni ezingasuki phansi futhi kungukuthi yehliswa.

Wonke amafa ilungiswe kwamabhuku ezihlukaniswe injongo yabo, kwaba ngamaqembu amabili amakhulu: yokukhiqiza, okuyinto ngqo iqhaza umsebenzi ibhizinisi (imishini, izinto ezisetshenziswayo, esitolo, ezokuthutha) namafa non-fixed (izakhiwo, izindlu zokugeza, ehostela, amakamelo okudlela, njll) abangezanga iqhaza inqubo ukukhiqizwa, kodwa umthelela senqubo yokukhiqiza imikhiqizo noma ukusebenza umsebenzi manje.

Ngu ukusetshenziswa eziyisisekelo zokubala izindlela zihlukaniswe ephethwe, yaqashiswa, okuyizinto isitokwe ku ukulondolozwa, kabusha ekupheleni esiteji. Ibekwe umlando ezimpahleni ezingasuki phansi, okuyinto ithengwe kubadayisi, wathola isipho samahhala esenzelwe ukuba umsunguli enhloko-dolobha ogunyaziwe nezinye engenayo.

Uma uthola i-ezimpahleni ezingasuki phansi zifakiwe kwamabhuku ngezindleko. Kungaba lenani elicacisiwe umphakeli ngaphansi inkontileka noma invoyisi, kodwa ikhumbula zonke izindleko wemikhumbi, inhlangano ukufakwa kwemishini. Uma izimpahla fixed afakwe inhlokodolobha ogunyaziwe umsunguli yesivumelwano sokuqala bese izindleko kubonakala oqotsheni ukwamukela ukudluliswa. Endabeni isipho yenani yokuqala into ibhekwa intengo emakethe.

Ekulandiseni esikhundleni, hlenga kanye namagugu asalile. Ngu ukunciphisa izindleko baqonde ukubaluleka ukuthi uzokhokhiswa ngentengo emakethe lapho esikhundleni eyinhloko abe nenguqulo entsha, efanayo uma isasebenziseka.

Inani asalile umehluko phakathi izindleko sokuqala kanye nenani zokukhandleka. Ukwehla kwentengo accounting kuyinto ukusatshalaliswa umfaniswano izindleko eyinhloko kusho kuyo yonke impilo ewusizo iphela. Ngakho, kukhona ukwesulwa yokuwohloka ngokomzimba nangokwengqondo. Esikhathini ukukhiqizwa amortization lemali udluliselwa izindleko zokukhiqiza. Lapho ukulethwa intela, ubuyisele inkokhelo ukwehla ezithathwe nokudoswa egcwele.

Lapho kubalwa ukwehla ngokuthatha akhawunti ye umehluko phakathi kokuqala asalile ukubaluleka izindlela. Ngaphansi ukubaluleka ukuvalwa kusho ukubaluleka ukuthi inkampani ulindele ukuthola emva ukwehla yayo egcwele nokusetshenziswa noma ukuqedwa kwempahla. Inani izimpahla eziqinile ezingamasekeni kulula ukuba uziro ukuze kugwenywe ukungaqondi kahle nge intela ukubalwa kwezimali. Lona isiqiniseko ziboniswe izinqubomgomo zokubalwa yenkampani.

Nyanga zonke olwenziwa ezimali ukwehla ngoba zonke ezimpahleni ezingasuki phansi, ezisetshenziswa for ukusebenza kwe-ibhizinisi. Ukwehla kwentengo uqale nge inombolo 1 inyanga kulandela inyanga e kokuthuma kwempahla. Qedela ukwehla kusukela wesi-1 enyangeni ezayo ngemuva kokuthatha umhlalaphansi kwakhe noma ukwesulwa ngokugcwele ukubaluleka kwalo kusukela balance sheet. Ukwehla kwentengo likhokhelwa phezu lonke isikhathi ekuphileni ewusizo, phakathi kwesikhathi lapho inkampani uthola iholo. Ungababaleli ukwehla emhlabathini, lapho kugcwele khona, izikhumbuzo nemisebenzi yobuciko, umtapo Holdings.

Amarekhodi zentela ziqondile ngamazinga elimisiwe ukwehla ngayinye iqembu amafa. Kodwa yonke inkampani unelungelo lokuthathwa njengomsulwa ngokuzimela ukucacisa ukuphila ewusizo ezimpahleni ezingasuki phansi bese ubukeza amakhasi imigomo ngokuhambisana umsebenzi wokuvuselela izakhiwo zabo kanye sesimanje, kodwa nge Inkomba yalokhu inqubomgomo ezimali.

Ukulahlwa izitshalo kanye nempahla kwenzeka uma ukudonsa uma unsuitability isenzo lasebhange (OS-4) kanye ishidi engaphelele. Ithuluzi eliyinhloko ungakwazi ukuthengisa, banikele ngokugcwalisa inkontileka kanye olufanele invoice - invoice kanye waybills. Ungenza njengoba umnikelo enhlokodolobha charter kwenye inhlangano ngaphansi ukudluliswa isenzo Ukwamukelwa (OC-1). Noma kube semthethweni sokuqasha, ukuqasha.