Ezingahambisekiyo ziquka ... Accounting, lokuyimfihlo, bhala-ndinyuka esisigxina asethi zilinganiso

Amaziko ephambili zemveliso ezinye ii-asethi ye nkampani, nesetyenziswa rhoqo ukuze kwenziwe ezinye iimveliso, ekwenzeni imisebenzi okanye ubonelelo ngeenkonzo. OS ezisetyenziswa kwicandelo lolawulo yenkampani. Ubude bexesha lokusetyenziswa - ngaphezu kweenyanga ezili-12. Makhe siqwalasele ngakumbi zeziphi indlela ezisisiseko. Imizekelo ye-OS ziya kuboniswa kweli nqaku.

iintlobo

Kuba ezingahambisekiyo zimi ngolu hlobo lulandelayo:

1. Izibonelelo kunye nezakhiwo.
2. Amandla okusebenza nofakelo, izixhobo, oomatshini.
3. technology computer.
4. Control kunye yokulinganisa izixhobo kunye nezinto ezisetyenziswa kuzo.
5. Izithuthi.
6. Izixhobo, nezincedisi kunye nezixhobo.

ezingahambisekiyo zikwaquka Perennials, kufuywe nemfuyo nemveliso kunye nezinye izinto.

afake

ezingahambisekiyo zibandakanya izinto angaphezulu ukusebenzisa kwabo inkampani ukuphehla ingeniso okanye bakhonze ukuphumeza iinjongo imisebenzi yayo. Xa ukusebenza kwenkqubo zokusebenza zixhomekeke banxibe. Ukuze abe yokuziphatha okanye emzimbeni. Eyokuqala ibandakanya ilahleko yexabiso izinto ngenxa kuphuhliso inkqubela yenzululwazi kunye nobugcisa kwakunye nokwanda kwemveliso. Xa usebenza okanye uphantsi kweempembelelo yeemeko zendalo wear ngokwasemzimbeni kunye iinyembezi kwenzeka.

accounting

Yonke into inxulumene amaziko kufuneka zenziwe kwinkampani ngendleko. Le yingqokelela neendleko akhwizishini. Njengoko OS accounting single lisebenza into inventri, kuquka zonke izincedisi zombane okanye kwisifundo ezakheke ekwanti eyahlukileyo. Le nkampani unelungelo ingabi ngaphezu kanye ngonyaka ngexabiso lokutshintshwa esisigxina asethi wohlelo ngokutsha.

ukwehliswa

Lokuhlawula iindleko yokusebenza ikhutshwa phandle kudluliselwe kwi nokwenziwa kwemisebenzi, iimveliso okanye iinkonzo ezinikwe. Ngokuthabatha evela mali ixabiso ukuphelwa lixabiso yantlandlolo lonke ixesha abathathwa ixabiso intsalela. Namhlanje, i ubalo enokwenziwa ngeendlela ezintathu:

1. Linear. Kulo mzekelo, imali ukuphelwa lixabiso lonyaka kumiselwa ngokusekelwe ixabiso lokuqala kunye nemiyinge ebalwa kuthathelwa ingqalelo ixesha lokuphila luncedo le into.
2. Ukunciphisa eseleyo. Kulo mzekelo, residual nto-st ekuqaleni konyaka kunye lokuhla, kubalwa ngokususela ubomi obuluncedo nto.
3. Bhala-off wamcacisela inani leminyaka ngokungqinelana ixabiso lokuqala kunye ratio yonyaka. Kwinani kukho inani leminyaka eseleyo de ekupheleni kwexesha lomsebenzi. Nedinomineyitha ebandakanya udibaniso kwamanani eminyaka ngalo lonke ixesha lokuphila.

Ibuyisela izinto

Kusenokuba ukuzala elula landiswa. Eyokuqala kuncendile nokutshintshwa kwendlela yokusebenza. ukuzala eYandisiweyo oluqhutywa ngohlobo zokwakha entsha, langoku technical re izixhobo kunye ngokutsha. Nge ukubuyiselwa elula inkqubo yokusebenza musa ukutshintsha iimpawu zazo kunye nemigangatho yazo. Kwimeko eyandisiweyo ukuzala, oomatshini kunye nezixhobo ezaliswe isiqulatho esitsha. Imali Reconstruction and maxesha nga kwandisa ixabiso lokuqala OS.

umhlala-phantsi

Oko kunokuthi kwenzeke ngeendlela ezininzi:

1. Ngenxa ukunxiba (ngokwasemzimbeni / yokuziphatha) okanye ukupheliswa ngokungqinelana nale njongo.
2. Xa ukuthengisa.
3. Xa umnikelo.
4. Ngenxa ekupheliseni kwiimeko zongxamiseko.
5. Xa ukudlulisela capital sabelana ezinye iinkampani njengomnikelo.

Indleko baphuma okanye azisetyenziswa lonke ixesha, kufuneka ibhalwe angabikho kwiphepha lomncono.

Le okuza-asethi ezisisigxina

Iimpawu ezithile ukuze esweni ukuhamba OS. Phakathi kwabo:

1. uvuselele rate. Umele ixabiso bezinto, ngoku asanda kufumaneke yothuba elithile, bahlulwe ixabiso OS ezikhoyo ekupheleni kwawo.
2. ingeniso ratio. Babalwa lulwahlulo ixabiso ezifunyenwe indlela yokusebenza kwishishini ukuya amaxabiso asethi ekupheleni kwexesha.
3. zokulahla Coefficient. Umele ixabiso-mali ithathwa evela kwinkampani kulo nyaka lahlulwe ixabiso le nkqubo yokusebenza ekhoyo kwi-stock ekuqaleni kwexesha.
4. Izinga lokukhula. Babalwa isixa inzuzo yokusebenza bahlulwe iindleko kwemali ekuqaleni konyaka.
5. Ngobunzulu Updates. Kuye kwafunyanwa ngokwahlula ixabiso kwinkqubo yokusebenza umhlala ngethuba ixabiso kweemali ezifunyenweyo.
6. rate emzimbeni. Oku kubalwa njengokuba umlinganiselo asethi bungaveli kulo nyaka ukuya iindleko OS ekuqaleni kwexesha.
7. ratio esikhundleni. Kuyinto elingana nexabiso lempahla uyathinjwa, bahlulwe ixabiso ezifunyenwe OS entsha.

PBU

Ukungqinelana nemigaqo-mali, ii-asethi ezisisigxina ziquka asethi, ukuba:

1. Esetyenziselwa nokuveliswa kwemveliso, ubonelelo ngeenkonzo, ukwenziwa komsebenzi okanye iinjongo zolawulo.
2. Ezisebenza ngaphezu konyaka.
3. Iya kuba ushishino inzuzo kwixesha elizayo.
4. Abayi kuba waqonda kwixa elizayo.

Oomatshini nezixhobo - capital ukuba uphuculo olukhulu lwemisebenzi komhlaba (yonkcenkceshelo, ukuhamba kwamanzi kunye nezinye umsebenzi wokusindisa), nakwizityalo abasisigxina, attachments zifakiwe kwi-akhawunti kwi-mali yeendleko ezinxulumene kwimimandla zithathelwe ukusebenza, nokuba kokugqitywa iseti yonke yezenzo. Ukuba into iquka iindawo ezininzi, ubomi yazo yahlukile, kufuneka uthathe ngamnye ngokwahlukeneyo. Ziphethwe ilizwe nkampani kunye nezibonelelo zendalo kwakhona ezi arhente eziphambili (imizekelo:. Umzimba ngamanzi, izimbiwa kunye njalo njalo).

Ukuthumela indlela esisiseko

OS ekuqaleni abalwa lwabo lokwakha, ukufunyanwa, ukwenziwa, intshayelelo ingqalelo igalelo yi abaseki ezifunyenwe phantsi kwemiqathango iminikelo kunye nezinye ingeniso kwisivumelwano. alunako ukutshintshwa Indleko mali, ngaphandle amatyala kubonelelwe kuMgaqo-mthetho kunye PBU 6/01. Ukuba inkampani ugqiba ukuba enze OS kufuneka sihlolwe surplus, oko kufuneka kwenziwe rhoqo ngonyaka. Kulo mzekelo, ixabiso lokuqala mali kwandisa. Ukuthumela iindlela ezisisiseko kwezi meko zezi zilandelayo:

• DB cq. 01 KD cq. 83;
• DB cq. 83 KD cq. 02.

Xa kuhlolwe, ngaloo ndlela ngaxeshanye kunye nokunyuka kwamaxabiso yokuqala, kwandisa isixa iintlawulo ukuphelwa lixabiso. Emva iziphumo markdowns, ngokulandelelana, kunciphisa iindleko OS;

• DB cq. 83 KD cq. 01.

Nciphisa kunye nokwehla:

• DB cq. 02 KD cq. 83.

Kwimeko yokusilela kwemali eyinkunzi olongezelelweyo yokugubungela bhala-phantsi, umahluko okugqithe isixa apreyizali zokugqibela elidlulileyo, ukuba lilahlwe ngeendleko yengeniso yabo. Ku fanele ku alo. 84:

• DB cq. 84 KD. Cq. 01;
• DB cq. 02 KD cq. 84.

Ngoko ke, kufuneka sihlolwe lwenkqubo yokusebenza kwi-akhawunti 01 iya kuhlawuliswa iindleko replacement kwemali. Ukuhla / ukunyuka kwexabiso yokuqala iqukiwe elikomkhulu zokuxabangela lweshishini.

ukuyiyeka

Kulo mzekelo, ii-asethi ezisisigxina kufuneka zinakanwa ngokwexabiso lemarike ngomhla bokuposa. kufundisa ekhoyo Sec. 3.4 PBU 6/01. Iindleko kwemali yokuthumela yomnikelo ezifunyenweyo zichazwe njengoko inkcitho ezinkulu yaye ngoku umamkeli kwi ukwanda ixabiso lokuqala into. Ezi ndleko ziboniswe kwiingxelo-mali eyinkunzi imbalelwano kunye namanqaku lula. Xa kuthengwa izithuthi yinkampani ngaphandle irhafu singabalelwa. Faka into lwenziwa ngendlela eqhelekileyo. cq ithathwa. 01 kunye cq kwabalelwa. 08. Ngokutsho komthetho, inkampani efumana kufuneka uhlawule irhafu yengeniso (24%, ngaphandle TC). Ngelo xesha linye cq ithathwa. 99 cq kwabalelwa. 68. Ebudeni yokubala lixabiso, ingeniso yeyexesha elizayo kufuneka zibandakanywe kwingeniso non-yokusebenza kwenkqubo yokusebenza, wafumana ngaphandle kwentlawulo.