Inzuzo iphepha

Omnye wemibuzo zinzima lusisisekelo accounting ngumbandela yokufumanisa iziphumo zemali. Kuba isigqibo sakhe ahlukana amagama afana "kwezoqoqosho" kunye "accounting" iingeniso. Yintoni umahluko phakathi kwala magama? Accounting inzuzo - nzuzo ubalwa ngokungqinelana nemigaqo esebenzayo accounting. Oku kuchazwe kwi ingeniso nelahleko iingxelo. Umele umahluko phakathi ingqalelo accounting xesha imivuzo kunye neendleko (iindleko). Accounting inzuzo - japan zemali kumiselwa kwixesha lokunika ingxelo ngokusekelwe data accounting zonke iintlobo imicimbi zoshishino kunye novavanyo zonke iimpahla ze kwiphepha lomncono. Kukho iindlela ezahlukeneyo yokubala inzuzo yokusebenza umbutho, kodwa phantse bonke bephela Simanywe kusetyenziswe umgaqo nembali iindleko (cost of acquisition) kunye basis accrual xa kuvavanywa iindleko zizonke.

inzuzo Accounting ngokwemveli isekelwe phezu kwala magama alandelayo:

- ukugcinwa eyinkunzi kunye nokugcinwa kakuhle-ntle;

- nokwandiswa kwenkunzi okanye ukusebenza.

Ngokutsho ingqiqo yokuqala yengeniso (inzuzo okanye ilahleko) yi kukunyuka of capital equity nanako ngexesha elifanayo. Inzuzo kubonwa ngenxa yokuphucula intlalo-ntle mbutho. Le mbono isekelwe phezu utshintsho liabilities (imithombo of capital), nee-asethi (imali). Kulo mzekelo, ingeniso lweshishini ibonakaliswa kuphela kwimeko nokuhla okanye ukwanda asethi namatyala. inzuzo Accounting uthathwa ukwanda ezabo izixhobo ezoqoqosho kule nkampani, kunye nelahleko - ukunciphisa njani.

Ngokutsho ingqikelelo yesibini le ngeniso lweshishini ngumahluko phakathi kwengeniso kunye neenkcitho, kunye nokusebenza ngomlinganiselo. Accounting inzuzo kulo mzekelo kusisiphumo izithuba echanekileyo nto kwingeniso kunye iindleko ezenziweyo ukulungiselela ixesha. Phantsi kwale ndlela, ingeniso kunye nenkcitho enxulumene kwixesha elizayo ibonakaliswa njenge-asethi okanye ubutyala, kungakhathaliseki nokuba kuphuma ikamva wokwenene okanye ekungeneni kwemali. Nale nkqubo ubhetyebhetye ithathwa iindleko lwaba neendleko kunye namatyala - ingeniso, leyo koko babe amaxabiso. Xa ezingundoqo zayo, le ndlela yeyona sisiseko ingqikelelo ungeno kabini olusetyenziswa mali, nto leyo umiselwa isiphumo zemali ezimbini. Waza waphathwa kwelinye icala, njengokuba ndakhe-up of capital kwezengqesho (emele umfuziselo manani esikalini), yaye kwelinye icala, njengoko umahluko phakathi kwengeniso kunye neenkcitho (emele imodeli yemali eseleyo).

Accounting nzuzo njengento sisalathisi iziphumo zemali iye neengxaki ezininzi:

- akukho amagama ecacileyo zicacileyo kulo mba;

- kunye iindlela ezahlukeneyo kwinkcazelo ingeniso kunye nenkcitho, amanye amanani ngeniso kuba asifani;

- icandelo emali rhoqo enokuthintela ekuthelekisweni data kwingeniso ixesha ingxelo eziliqela.

Kubonakala eludinini ngeniso iingxelo-mali akavumeli uvavanyo eyiyo esele okanye nokutyiwa eyinkunzi ngexesha lokunika ingxelo, njengoko na wasifumana vangama ngokupheleleyo iindleko zoqoqosho eziveliswa ukutsala iintlobo ezithile lwezibonelelo kwezi ngxelo zemali.

Umnqweno sokuvavanywa oluchanileyo ukusebenza lweshishini kukhokelele ukusetyenziswa kwemali xa kusenziwa ngoku into ezifana inzuzo kwezoqoqosho. Phantsi kulo mba lidla ngokubhekisela ukwandisa ixabiso lezoqoqosho kulo mbutho. inzuzo kwezoqoqosho amaninzi kuchazwa umahluko phakathi imbuyekezo eyinkunzi kunye neendleko zalo evavanyiweyo, iphindwe nemali eyinkunzi imali.

Economic and accounting inzuzo yahlukile kwi ukuba yesibini idlula kuqala mali yeendleko umthamo elingasetyenziswanga. Kungenxa yoko le ngeniso kwezoqoqosho isibaluli yokuqingqa ukusebenza kwezibonelelo lweshishini elo.