Yini ehlukanisa imali inzuzo? Uyini umehluko phakathi engenayo kusukela inzuzo izici zazo

Bambalwa abantu abavamile uzokwazi ukuphendula umbuzo mayelana nomehluko phakathi imali inzuzo. Womabili la magama asho ukufika izimali kanye nokwenzeka imali esikhathini esizayo. Futhi kanjani lezi zibalo nge izimali - futhi imfihlakalo kumfundi unshod ezindabeni kwezomnotho. Nokho, lokhu iphutha lula ukulungisa, nje ngokwanele ukuqonda amagama.

Asho ukuthini igama elithi "ukuqhutshwa"

Ake sizwe ukuthi yini inzuzo, imali kanye kwamabhizinisi izimali.

Revenue - manje wathola imali ukudayiswa kwezimpahla (imisebenzi kanye nezinsizakalo) e ngesikhathi esithile. Kungaba ibalwe amaqembu ngabanye imikhiqizo noma imisebenzi. Kulokhu, inzuzo yenkampani kuyinto encike ngqo kwi iyunithi intengo kanye yokuthengisa umthamo.

Cabangela nasi isibonelo. Ake sithi inkampani uhlela tekutfutsa bagibeli futhi linikeza izinhlobo ezintathu amasevisi nge ezihleliwe, ukuthi akuxhomekile mileage, intengo: uhambo oluya endaweni - ruble angu-50, uhambo phakathi izindawo - ruble 100, uhambo oluya emaphethelweni edolobha - ruble 200 ... Phakathi nenyanga nokubika kwathengiswa kumasevisi 1000, zazo 500 - esifundeni, 300 - kwezindawo 200 - uhambo emizaneni. Ungakwazi ukubala imali wesevisi ngayinye.

Imbuyiselo ephelele ye TR 95, ngesisekelo ukubala:

ruble angu-50. * ruble 500 + 100. * 300 + ruble 200. * 200 = 25 + TR TR 30 40 TR TR = 95

Ngo iimbonelo, ethula ulwazi olwengeziwe, bheka umehluko phakathi imali inzuzo.

I izindlela zokubala elandelayo kwemukelwe ukufakwa kwezimali owatholile yokuthengisa, okuyilezi: ukheshi kanye accrual. Ngokusho indlela yokuqala, kuphakama ngenzuzo yenkampani okwamanje lapho ethola imali, okungukuthi, lapho bafika ku-akhawunti yasebhange noma ngokheshi. Nokho, le ndlela akusho akhawunti offset futhi kudinga prepayments baphinde njengoba engenayo. Ngakho-ke, ezinye izinkampani ugcine amarekhodi ngenzuzo njalo accrual, owawuthi, imali ivela ekuphetheni izivumelwano ukulethwa futhi mpahla kwezimpahla, futhi imali abadayise ngayo amaqiniso asikafiki ekuchitheni yenkampani.

Hlukanisa emkhatsini sina inzuzo iyonke.

Imali engenayo, sina net

ukuqhutshwa Gross - imali etholakele ukudayiswa kwezimpahla (imisebenzi kanye nezinsizakalo) ngaphambi kokubanjwa kwanoma izintela, imisebenzi kanye nezinkokhelo oyisibopho, okuyinto emananini. On ukuqhutshwa bezakhamuzi ibhizinisi ngaphezu izici eyinhloko intengo kanye nobungako imikhiqizo adayiswa ehlaselwe etintfweni ezilandelayo:

• okukhipha;
• uhla umkhiqizo;
• ikhwalithi yezimpahla;
• khona amasevisi ahlobene;
• ukukhiqiza yabasebenzi;
• ezingeni okufunekayo t. d.

Ngokwalesi simiso, singaphetha ngokuthi umehluko phakathi yengeniso kusukela inzalo enkulu. Kodwa ukukhuluma ngakho okunye.

Ukuqhutshwa inetha etholwe emva "ukuhlanzwa" of semali isiyonke kusukela VAT kanye nezinye izintela, izimali ezibanjwayo, ukwehliselwa izindleko imikhiqizo onesici esibuyiswe amakhasimende ngemva wenzuzo. amazinga afanayo kubalwa yemali engenayo kanye inzuzo.

Asho ukuthini igama elithi "engenayo"

Manje siyowuqonda umehluko phakathi imali inzuzo okungaphezulu futhi nokwenza imali.

Le nkampani kungenzeka ukuthola imali hhayi kuphela umsebenzi oyinhloko. Income amabhizinisi yakha ukuqhutshwa yonke imisebenzi, kwehle ngo inani izindleko impahla ngaphandle inkokhelo. Ukuze izindleko ezibonakalayo, ezingashabalala kubalwa e izindleko zokukhiqiza, zihlanganisa:

• zabasebenzi;
• Umnikelo kwezenhlalakahle ukuze izimali zabo extra-kwesabelomali;
• izinto zokusetshenziswa, uphethiloli kanye nogesi;
• ukwehla;
• nanoma iziphi ezinye izindleko.

Uyini umehluko phakathi engenayo kusukela inzuzo? It kuvela ukuthi imali kuhlanganisa inzuzo kanye zabasebenzi.

Cabangela nasi isibonelo. Ake sithi ngesikhathi kokubuyekezwa, ukuthuthwa inkampani Passenger incurred izindleko ezilandelayo:

• amaholo abasebenzi, kanye nezimali ezibanjwayo - 40 TR
• Okokhelekayo - 20 TR
• amortization - 10 TR
• Nanoma iziphi ezinye izindleko - 5 TR

Ubude izindleko ibhizinisi , ngaphandle inkokhelo lemali kuya 35 TR Khona-ke izimali ingabalwa kanje: 95 TR - 35 TR TR = 60

Running kancane ngaphambi, siphawula ukuthi inzuzo 60 tr - 40 TR TR = 20

In the ukungabikho seasonality uphoqe iyunifomu yenethiwekhi amasevisi leli bhizinisi kuzoletha inhloko yabangamashumi inzuzo yonyaka ka-240 TR

Uma inkampani ongathwali izindleko ezibonakalayo, ukubaluleka imali ncamashi olufana inani le yokudayisa.

engenayo isiyonke net

Income libonisa lokho value for isikhathi lenyuka inhlokodolobha inkampani. Kungaba okwedlulele. Hhayi zikhokhe intela yengeniso ilingana enetheni.

Kufanele kuqashelwe ukuthi imali engenayo kanye ngemali, njalo ikhomba kwezomnotho omuhle, ngenkathi inzuzo ingaba mibi esimweni imisebenzi ukulahlekelwa wokwenza. Lokhu kuhluke nomholo semali isiyonke.

Ngemva kukhishwa izintela kanye nezinye izinkokhelo eyisibopho ukukunika imali iba sobala. Khona-ke ihlukaniswe yaba izingxenye ezintathu:

1. zabasebenzi kanye nenqubomgomo yezenhlalakahle lenkampani noma isikhwama ukusetshenziswa.
2. Lisuselwa yimpumelelo izimali utshalomali noma engenayo utshalomali.
3. Izindleko umshuwalense, noma imali.

Revenue e Microeconomics

Ngo Microeconomics izimali zihlukaniswe izinhlobo ezintathu:

1. engenayo Comprehensive (lemali engenayo), kuba isizumbulu semali kusukela ukudayiswa kwezimpahla ezithile. Kulinganiselwa ngokuvele azalane intengo kwezimpahla ngevolumu yokuthengisa. Kulokhu, enzuzweni Imininingwane kulingana yokuthengisa izimali.
2. I komholo ojwayelekile (imali engenayo emaphakathi), okuhambelana engenayo lisuselwa enhle ithengiswe. Inkomba etholwe sokuhlukanisa engenayo Imininingwane by inani izimpahla ithengiswe ngobuningi.
3. ngenzuzo Asemphethweni (umholo abekelwe emaceleni) ikhombisa Inani engenayo anyuswe ngayinye iyunithi ezengeziwe ezinhle.

Ngokulandelako, cabangela umehluko phakathi imali inzuzo.

Lisho ukuthini igama elithi "inzuzo"

Inzuzo - umehluko phakathi umholo wavutha ngenxa kokusetshenziswa kwezimali zebhizinisi. Ngesimo lula, e izindleko izimpahla isivele ebeka inzuzo: Inani = Izindleko + nzuzo.

It kuvela ukuthi inzuzo awukho umgomo odlula amabhizinisi kanye osomabhizinisi.

Kodwa amabhizinisi engenzi-nzuzo amiselwe ukuqaliswa imisebenzi ebalulekile emphakathini ezihlobene:

• isayensi;
• imfundo;
• esiza abantulayo;
• inqubomgomo;
• isiko;
• ezinhlakeni zomphakathi, nokunye. d.

Lezi amabhizinisi singalondoloza umsebenzi inzuzo uma kuhloswe ukuthi kufezekiswe umgomo oyinhloko we inzuzo. Mayelana inzuzo ngaso sonke aphume umbuzo lapha.

Okujabulisayo ngokuya inzuzo futhi amabhizinisi kamasipala, lapho omunye izinto imali kukhona izibonelelo. Lezi zinkampani lutho azenqabelayo ukuba inzuzo, kodwa nge ncazelo, ithambekele okungenani ukuphula ngisho. Ikakhulukazi ngoba izinkokhelo kubalwa kuphela kusukela isabelomali 0 emiphumeleni zezimali. Idolobhana uba client nemisebenzi yezenhlalakahle. Futhi uma labo amasevisi imisebenzi esemqoka ye ibhizinisi, inzuzo ingatholakala ezivela emithonjeni kwaphela esingezelelweko sesikhundla.

inzuzo Gross net

inzuzo Gross - ubalwa izimali yonke imisebenzi yebhizinisi, kwehle ngo izindleko ezihlobene.

Yini iyahluka kwenye net iholo net iholo? Ngu Isifaniso, inzuzo net - kuyinto "ukuhlanzwa" by isilinganiso sentela engenayo, okuyinto umphathi wenkampani ungasebenzisa ngesikhathi ngokubona kwakho:

• ukuthuthukiswa kwebhizinisi oqondile, imisebenzi emisha noma ekhona;
• ukukhokha umzimba imalimboleko kanye isithakazelo zabo ngawo;
• ukhuthaze abasebenzi ibhizinisi ne izinkokhelo isisusa olwengeziwe;
• ukutshala futhi t. d.

Inzuzo e Microeconomics

Ngo Microeconomics ezimbili zama-engenayo: ezezimali nezomnotho.

Eyokuqala limelela umehluko phakathi ukuqhutshwa kanye accounting (isb liphinyiselwe kalkuliruemymi) izindleko.

Ikhumbula izindleko kwezomnotho, kuhlanganise izindleko ngokuphelele elihlobene ne okunye ukukhetha kwezomnotho ngaphansi kwezimo kwemithombo yemvelo elinganiselwe, ke uyoba inzuzo kwezomnotho: Imbuyiselo lokususa izindleko kwezomnotho.

Cabangela nasi isibonelo. Njengoba Senior Passenger zokuthutha ngesikhathi wakhetha indlela usomabhizinisi, hhayi ngendlela umsebenzi nge ukonga ibhange, uye kwakhiwa i izindleko kwezomnotho okunye, isibonelo, imi kanje:

• ukonga-akhawunti yasebhange okulondolozwe ukuthuthukiswa kwebhizinisi - 60 TR
• isithakazelo kuzenzakalele phezu ukuhlala imali ebhange - 6 TR
• inkokhelo walahlekelwa umsebenzi ngonyaka - 180 TR

It kuvela ukuthi inzuzo yonyaka ka-240 TR, ucabangela phambilini, ngeke zingancishiswa ngokushintsha inani izindleko kwezomnotho:

240 TR - (. + TR 180 60t.r. 6t.r +) tr = -6

Leli bhizinisi for the usomabhizinisi engakhokhi off isikhathi esingaphezu konyaka. Uma accountant inkampani ngihalalisele ikhanda nge inzuzo yonyaka, usomabhizinisi uzohlola ukusebenza ibhizinisi njengoba egculisayo.

isifinyezo

Kufinyeta bese uphendula imibuzo mayelana nomehluko phakathi imali inzuzo, umehluko phakathi kwabo kanye nenzuzo, ukugqamisa amaphuzu ayinhloko mqondo:

• Imali engenayo kanye engenayo - yizinkomba zezomnotho eyakhayo ngaso sonke isikhathi. Inzuzo ungaba muhle (ibhizinisi inzuzo), negative (ibhizinisi ezingenanzuzo) futhi oholayo (ibhizinisi ungaphakathi kugqekezwa ngisho iphuzu).
• Income kuhlanganisa Amaholo kanye zabasebenzi kwabasebenzi kanye ingxenye yezenhlalakahle inqubomgomo yasekhaya.
• Inzuzo - uyisihluthulelo elilinganisiwe. Kungase acabangele izindleko kwezomnotho ngokuphelele. Income uhlale nokwenzeka ukubala bese ufaka kule-balance sheet.
• Nokho umehluko phakathi imali inzuzo, ngakho-ke ngokomthetho esibophezelayo: ukulibona kwezentengiselwano ulwele ukuyifinyelela inzuzo, inzuzo yebhizinisi engenayo ngokuvamile anamukeli, kanye nomasipala kungayiletha inzuzo, kodwa kuhilela ngokuxhasa kuphela ukuzuzwa Breakeven. Income bangathola yonke ibhizinisi.

Ngakho, ukuveza umehluko wemisindo nemiqondo yamagama encane terminological ingxenye inzuzo imisebenzi yebhizinisi kuzovumela abafundi ukuba babe savvy ngaphezulu izindaba kwezomnotho.