Iimpahla zeerhafu ezikhethiweyo kunye neengxelo zabo

Ukuba kuyimfuneko ukunciphisa inani leerhafu ehlawulwayo ngexesha langoku lokunika ingxelo, iifayili zerhafu ezichaziweyo zisetyenzisiweyo. Ziyi-nxalenye enkulu yerhafu echaziweyo. Ingundoqo yale ntsebenzo kunye nokubaluleka kwala maxabiso ngokubhekiselele kuyo kukuba ukuhlawulwa kwabo kwi-treasury akudingeki ukuba kuza kuhlahlo lwabiwo-mali okwangoku, kunokuthi kwenziwe kwimizuzu elandelayo. I-Metrically, ibonakala ngathi: i-asethi yentela echaziweyo yohlukwano lwexeshana olwandiswa yerhafu yerhafu.

Kwimashishini okanye kwinkampani, ezo zinto zingabonwa kuphela xa ezi zininzi zithathwa. Ukongezelela, kuyimfuneko ukuba imeko apho inokwenzeka ukuba inzuzo kwithuba elilandelayo kufuneka libekho kunye nezinga eliphezulu lokunokwenzeka lizaliswe. Kwi-accounting, i-asethi yentela echaziweyo iquka yonke into eyahlukileyo, ngaphandle kokunye. Kwezinye iimeko, kunjalo, imeko ingavela apho ulwahlulo olukhutshwayo alukwazi ukunciphisa okanye lupheliswe ngexesha elizayo.

Njengoko kuphawuliwe, into ebalulekileyo yezinto ezichasiweyo yinkcazelo yeshishini okanye irhafu yenkampani kwinzuzo. Ixabiso layo lisekwa ngokuhambelana nomthetho weRussian Federation. Ukongezelela, kwanefuthe elikhulu kumhla wokubika. Ngoko ke, ngokwemigaqo yeRhafu yeRashiya yeRashiya, i-asethi yeerhafu echaziweyo ibhaliweyo kwi-akhawunti ekhethekileyo, into engatshintshwa ngokuhambelana nexa ukungafani okuthintekayo okuye kwaqwalaselwa kubangelwa kwi shishini okanye kwinkampani.

Kwi-accounting, i-asethi yerhafu echaziweyo ibonakaliswe kwi-akhawunti ye-09, eyenziwe yenziwe ngokukodwa ukuba isishwankathe ulwazi malunga nokufumaneka kwezinto ezikhoyo kunye nokuguquka kwazo. Kule meko, imimiselo ifuna ukuba ingcamango ifakwe kwimiba enqunywe yimveliso yexabiso lokuthintela okungafaniyo nenani lentlawulo yerhafu.

Kwimali yale akhawunti, i- asethi yentela echaziweyo kunye nekhredithi ye-akhawunti 68 (ukubala kweerhafu) yenza ukuba kube lula ukubonisa i-asethi echasiweyo, isixa esinoko ngokwemvelo sandisa intlawulo yengeniso enemiqathango ngexesha elithile. Ukuqheleka okufanayo kubonakaliswa ekuqingeni inani leenkcitho. Le parameter yokubala ivumela ukuba ubonise ukuhlawula ngokupheleleyo, okanye inani lokunciphisa okwexeshana kweempahla ezichaziweyo okwangoku ngexesha lokubika kwangoku ngenxa yokunciphisa kwingeniso enemiqathango ngexesha elifanayo. Kuyafana okufana nokubonakaliswa kweendleko.

Ukuba ekusebenziseni i-asethi ngokwalo isetratti, ngoko ke kuya kuxoxwa kwi-credit ye-akhawunti 09. Kodwa oku kunokwenzeka kuphela kwimeko yokuba i-aseti asethi yahlala phantsi ye-asethi ngaphambili ihlawulise i-asethi echasiweyo ukuba idibanise i-akhawunti 99, eyenzelwe ukuba ilandele iingeniso kunye nokulahleka . Kwimeko apho kukho isidingo sokwenza i- inventory analysis of assets, ngoko ke iintlobo zezahlulo zeefa ziqwalaselwa, kunye neemeko zamatyala ebhizinisi okanye inkampani ekhokelela ekuchaseni kwexeshana. Njengoko uqeqesho lubonisa, ukuhlukana okubanjwayo kuvela:

- xa usebenzisa iindlela ezahlukeneyo zokubala izibonakaliso ezithile, ngokukodwa ukuhla kwexabiso kunye nentlawulo yerhafu;

- ngenxa yokusetyenziswa kweendlela ezingafaniyo zokuqatshelwa kweendleko zorhwebo;

- kunye nentsalela yerhafu ehlawulwayo;

- xa kusetyenziswe iindlela ezahlukeneyo zokuqonda ixabiso eliseleyo ;

- phambi kweengxelo ezibalulekileyo ezihlawulwayo.

Zonke ezi zikhombisi zinzima kakhulu ukuphendula, kodwa xa zithathwa ingqalelo, umgangatho wayo uphuculwe kakhulu.