Ukwehla kwentengo. Wonke umuntu kumele bazi usomabhizinisi!

Ukwehla kwentengo kanye amortization - inqubo ende ngokudlulisela izindleko sokuqala ezigugile amathuluzi zomsebenzi (ie ezinkulu) ku umkhiqizo baye bakhiqiza kubo. Igama elithi ngokwayo lisuselwa egameni lesi Latin "amortisatio", okuyinto uhumusha njengoba "buyiselo". Kukhona ukwehla ngesivinini esikhulu. Ishaja inqubo okwenzeka ngamazinga ingaphezulu kuka noma yamanje.

Ukwehla kwentengo amacala - imbuyiselo ithuluzi ukuwohloka Ukuwohloka kancane kancane kwempahla fixed. Zikhona ngesimo imali, okuyinto siqondiswe Ngokuzayo ukuze kwakhiwe noma ukulungisa, kanye ukukhiqizwa imishini emisha emsebenzini. Made ku imithetho ngokuqinile kuchazwa mayelana ukubaluleka impahla eziyisisekelo Isikhwama. Iminikelo ngokuvamile kufakwe izindleko zokwelapha noma ukukhiqizwa. Ukuze uthole isikhathi amortization, kubalulekile ukuba kwahlukaniswe iziteshi ngu kuyinsakavukela yayo.

Kuyini izinga ukwehla?

Lena iphesenti esinqunywe ngaphambilini we isinxephezelo yonyaka yentengo yokuqala engxenyeni igugile noma ilahleke zomsebenzi.

Ukwehla kwentengo accounting

Namuhla, lapho izindlela ezine kubalwa ukwehla kwezimali Accountants yilezi:

1. Indlela yokuqala ibizwa ngokuthi i-indlela yebhalansi. Ukuze kwenkathi ngayinye, isamba ukwehla ilingana nenani asalile, iphindwe iphesenti ngokuqinile echaziwe. Njalo amortization ngonyaka ibalwa njalo ngosuku ngaphezu ukubaluleka residual ekuqaleni konyaka.

2. Indlela eqondile lapho amortization. Lokhu ukuncipha komugqa oqondile kwezimali kusukela ekuqaleni ukuba intengo asalile. Eyenziwa ngesikhathi ukuphila kwezinsimbi zomculo zomsebenzi. Lamanje ukubaluleka asalile (umuntu okukhona okwamanje) kungaba azimisele ngokukhipha ingqikithi zanqwabelana ukwehla kwentengo ezimpahleni ezingasuki phansi esuka izindleko zokuqala.

3. Indlela ukubhala off izindleko ngokulingana ivolumu lomsebenzi wezisebenzi (noma umkhiqizo kukhiqizwa). Kulokhu, inqubo kusekelwe uzimisele inkomba zemvelo (isib, ukusebenzisa isikhathi imishini - umshini noma umshini).

4. Indlela ukwehla kancane kancane igxile lemali ukusetshenziswa ezuzisayo kwethemu.

Ukwehla kwentengo amarekhodi intela

Kanjani intela lokulandisa ukwehla? Le nqubo, okuyinto kunalokho imvelo okuhlelekileko isizathu esichaza, kunokuba bafake yangempela futhi lomthetho imikhawulo kwentengo. Bavumela ukuba usike kumila intela inzuzo. Ngo intela ezimali kukhona izindlela ezimbili ukwehla ezibanjwayo kwezimali: komugqa futhi nonlinear. Inkampani Kufanele ukhethe indlela ukwehla ezibanjwayo kwezimali. Kulesi imfuneko ukusetshenziswa indlela ekhethiwe nganoma yisiphi iqembu lezinto phakathi naso sonke isikhathi ukuphila ewusizo.

Ngaphansi komthetho zentela zamanje isiRashiya, impahla yenkampani sehlukaniswe non-encishiswayo futhi encishiswayo. Kulokhu, zinyanga - lena impahla inkampani noma inhlangano umelwe ngesimo umsebenzi nabanengqondo futhi imiphumela wasebenzisa imali. It ihlukile fa-non-encishiswayo wukuthi izindleko zayo bavuzwa esebenzisa amortization kwenkokhelo. impahla encishiswayo saziwa lapho ukuphila inkonzo esingaphezu kwezinyanga eziyishumi nambili, futhi izindleko sokuqala - ezingaphezu kuka omane amawaka.

Ukuphathwa kwanoma yiphi isidingo ibhizinisi ukwazi ukuthi ukwehla. Lokhu kuzovumela lilindele izimali inkampani yabo futhi asihlali ebomvu kuleli cala uma imishini bakhathale noma aphume oda.