Inkcazo kunye nokwahlulwa-asethi ezisisigxina, ukulinganisa.

Xa inkqubo yemveliso , kunye nezinto zokusebenza ngaxeshanye kusetyenziswa iindlela zomsebenzi , okanye ngamanye amazwi, i- asethi ezisisigxina. Ezi zibandakanya izixhobo, oomatshini, izixhobo (ezifana zasekhaya kunye mveliso), kwakunye nezinye izixhobo zemveliso, apho imisebenzi mbutho. Ukongezelela asethi eziluqilima nazo ziquka izakhiwo kunye nezakhiwo, izixhobo zothumelo, leyo bona ngqo ngomxholo yomsebenzi alichatshazelwa, kunjalo, ukudala iimeko eziyimfuneko ukuze kufezekiswe inkqubo yemveliso.

Ukuze iimeko ukuze onke amaqela-asethi non-current, nokubekwa asethi. Zonke ii-asethi yomsebenzi lweshishini kwithuba elide bayabandakanyeka ekuveliseni, lo gama kugcinwe ixabiso yayo yoqobo. Kodwa ke, kwangaxeshanye, baza ngokuthe ngcembe ziguge banxibe phandle, kwaye ke zingumzobo ixabiso yabo imveliso ngokutsha.

Ingcinga, Ulwahlulo kwaye ixabiso le-asethi ezisisigxina zibaluleke kakhulu accounting. Kufuneka wazi ukuba ukuze ipropati ukuba kwaziwe ukuba izinto asethi ixesha elide, ngokuxhomekeke compulsorily kwezi meko zimbini zilandelayo:

1. ukusebenzisa kwabo kufuneka zibe luncedo ngaphezu konyaka omnye;
2. Kufuneka ahloniphe ixabiso umda unit labour nganye.

Ukuhlelwa ezingahambisekiyo yenzelwa isekelwe iimpawu ezininzi:

• ngokodidi lomsebenzi (umzekelo, xa obunjineli boomatshini iya kuba ezinye asethi ixesha elide zahluke ngokupheleleyo yokwakha, kodwa kurhwebo wesithathu, njl);
• uhlobo lweshishini (kukho nemveliso non-nemveliso);
• ukuba bathathe inxaxheba kwinkqubo yemveliso kunye ejikeleza, ukuba yahlulwe esebenzayo neyokwenziwa;
• ngokuthi ilungu liqumrhu loshishino, oomatshini kunye nezixhobo abanikazi yinkampani okanye oqeshisileyo;
• phezu ukusetyenziswa (ezisasetyenziswayo, kuba ngokutsha, xa impahla, ukuba ulondolozo).

Kufuneka kuqatshelwe ukuba imbono kunye nokwahlulwa-asethi ezisisigxina - ayikho zonke kuyanqweneleka ukwazi. Njengabo yonke enye into, ii-asethi ixesha elide lombutho kufuneka akhawunti eneenkcukacha ngokufanelekileyo. Kuliwa ukuze:

- ukubeka esweni ukubhalwa intshukumo kuthetha kwimeko amaqela kunye nezinto ezahlukeneyo;

- ukulawula ukhuseleko lwabo kunye nokusetyenziswa ngempumelelo;

- oluchanekileyo kunye nokuzimisela ngexesha ukuphelwa lixabiso kokufakwa iindleko zokuvelisa;

- ebalulekileyo elitshonileyo accounting kwaye ubhale-zibekho-asethi ezisisigxina ;

- reflection oluchanekileyo ngexesha neemali bachitha wazilungisa;

- iliso ingqibelelo kunye nokulondolozwa kwezinto-asethi ixesha elide, ezo mothballed.

Ukuhlelwa ezingahambisekiyo ngaphandle ukuba beze kulo mbutho kubathengisi okanye ngenxa yokwakha. Xa ingxelo xa ufumana imali kubathengisi kufuneka kwenziwe ngaphandle invoyisi (yorhwebo-ezothutho), kwakunye nomthetho ulwamkelo kunye transmission into (mhlawumbi amaqela ezinto)-asethi ezisisigxina. Ukuba asethi oluthe ezifunyenwe yi mbutho kulwakhiwo, izenzo ukwamkelwa kwabo kunye nokudluliselwa yaqulunqwa emva kokugqitywa kwayo.

Ngaphandle zonke izinto ixesha elide ngasentla, imibutho zihlelwe ngokohlobo: izixhobo, izithuthi, izixhobo, izityalo ingaphelelwayo, iinkomo emveliso kunye nokusebenza kunye nabanye. Kufuneka kuqatshelwe kanjalo ukuba esi ukuhlelwa ezingahambisekiyo ngokohlobo sisiseko yokudala ingxelo ekufumanekeni ngqo asethi motion yombutho.