Iimpawu eziqulunqa uhlolo-mali lwentengiso kwizinto ezingekhoyo zangoku

Umgaqo-nkqubo we-akhawunti yoshishino ngowomnye wezinto eziphambili zomsebenzi weengxelo zangaphakathi. Inkqubo yokwenza ingxelo ngokuchanekileyo, kunye nokufumaneka kweqela elifanelekileyo labaqeqeshi, yenza ukuba kube lula ukulawula ulawulo olukhulu lwezoshishino. Ukuphendula ngezimali kwiingxowa-mali ezingekhoyo njengolu hlobo luhlalutyo lwezinto ezingekhoyo zangoku ze-shishini. Nawuphi na uhlobo lotyalo-mali luxhomekeke kwiingxoxo ezininzi. Ngokwemigangatho jikelele, ii-asethi ezingekhoyo zangoku yimali yombutho, ehoxiswa kwingeniso ye-intraeconomic, kodwa iboniswe kwiphepha le- balance sheet. Iimpahla ezingekhoyo zangoku kwi-balance zibhekwa njengento ebaluleke kakhulu, kuba ezi zixhobo eziphathekayo azibandakanyi emsebenzini weshishini. Olu hlobo lweempahla lubandakanya indawo ekhutshwe ngexesha elide lomsebenzi , inxaxheba yezinto eziphathekayo kunye nezibonelelo zemali, kunye nezinto eziphathekayo ezidluliselwa ekusebenziseni iinqununu zomntu ngamnye kunye nokwahlukana kwenkampani. I-akhawunti-mali yokutyalomali kwii-asethi ezingekhoyo kwakhona ixhomekeke kuhlalutyo olunzulu lwemisebenzi yombutho ngokumalunga nequmrhu layo lemali.

Ngaloo ndlela, i-akhawunti ye-08, ethi "Utyalo-mali kwii-asethi ezingekhoyo", isetyenziselwa inxalenye enkulu ekunikezeni ulwazi ngeendleko zoshishino kwizinto, eziye zamkelwe ukuba zibe yimali njengempahla ehleliweyo. Phakathi kwezi mali kungabonwa ngezinto ezahlukeneyo zolawulo lwendalo kunye nomhlaba. Ukongezelela kuyo yonke i-akhawunti ye-08, ii-akhawunti ezongezelelweyo ezongezelelweyo ezinxulumene nemisebenzi ethile nazo ziyavulwa, umzekelo, ukwakhiwa okanye ukufunyanwa kwezinto ezibhekiselele kwizinto eziphathekayo, ukuthengwa kwempahla ethile engabonakaliyo, ukusebenza kocwaningo lwezenzululwazi kunye nomsebenzi wokwakha ovavanyo. Ngoko kwi-akhawunti engaphantsi, ehambelana nokuthengwa komhlaba, ibonakalisa indleko yokuthenga kwabo. Kwi-akhawunti engaphantsi "Ukwakhiwa kwezibonelelo ezinxulumene nexabiso elimisiweyo", zidibanisa iindleko, ngokuphathelele ukwakhiwa kwezakhiwo nezakhiwo, umsebenzi wokufakela kwisixhobo kunye nezinye iindleko ngokuhambelana namaxwebhu oqikelelo. Kufuneka kuqatshelwe ukuba ingqwalasela ephambili ibhekiswe kwi-akhawunti yecala 08-4, edibene nokuthengwa kwempahla ehleliweyo. Le ngxowa-mali iyarekhoda izixhobo ezithengiweyo ukubonelela ngemisebenzi yangoku, uomatshini kunye nezinye izixhobo, i-inventory kunye nezinye izinto ezinxulumene nezinto ezingagqibekanga ezingadingi umsebenzi wokufaka. Ukufunyanwa kwemashishini yokuvelisa, njengomgaqo, kukutyalomali olukhulu lwezimali.

Ukunika ingxelo kwiingxowa-mali kwii-asethi ezingekhoyo kwiziko ngalinye lisebenzisa iindlela zalo zokuqokelela ulwazi kumacandelo omveliso ngamnye (ezi ziquka indawo yokuvelisa, indawo kunye neevenkile). Ubungakanani bokubalwa kweengxelo zexabiso kwizinto ezingekhoyo ezikhoyo kuxhomekeke ekuthembekeni kolwazi olufunyenweyo kunye nesantya sokuqokelela. Kule meko, kunokwenzeka ukuba isebenze kunye nemali yemali, leyo, ngaphandle komonakalo omkhulu kumsebenzi oyintloko, kulungele ukuhoxisa ekubuyiseni kweshishini. Ukunika ingxelo kwiingxowa-mali kwii-asethi ezingekhoyo, njengezinye iintlobo ze-accounting, zinempawu zayo. Ngokuqhelekileyo, ngaphandle kwedatha echanekileyo akunakwenzeka ukugcina irekhodi elungileyo lolu hlobo lweefa zeenkampani. Xa kuhlaziywa uhlolo-mali, kufuneka kuqinisekiswe rhoqo ukuba unokufumana ngokukhawuleza ulwazi olunxulumene neendleko ezichaphazelekayo kuzo zonke i-akhawunti ezisetyenziswa kwi-accounting. Enye yeengxaki eziphambili zengxelo kukuba ezinye zezenzo, umzekelo, njengomsebenzi wophuhliso, kwiimeko ezininzi azixhomekeke kwisixa esithile seendleko, okudala ubunzima obongezelelweyo ekuthembekeni kweziqinisekiso.