Isakhiwo kunye nokwakhiwa engundoqo ithetha. Ulondolozo, lixabiso ezingahambisekiyo accounting

impahla Fixed zisetyenziswa ngoku kwimisebenzi yayo. Noko ngokupheleleyo onke amashishini, kungakhathaliseki uhlobo yabo ubunini, ulwalathiso, iimpawu kunye nezinye iingxaki ezifanayo. Ukwakhiwa kwe-asethi ezisisigxina zahlukene kakhulu, ukongeza, kukho into ezifana namaziko non-imveliso. Iimpawu yokusebenza yokubala lixabiso, kuthathelwa ingqalelo zonke ezi zinto, Uhlahlelo lweendleko, kunye izinto ezifana nayo ibaluleke kakhulu kwaye kufuneka luthathele ingqalelo kule izibalo.

Ziziphi indlela eziphambili

Phantsi asethi ezisisigxina naziphi na izinto ziphethwe ziinkampani ngamnye kwaye inxaxheba ngendlela enye okanye omnye kwinkqubo yemveliso. Oko kukuthi, oku kuquka oomatshini zomsebenzi, kunye nomhlaba kunye nezixhobo spare kunye izakhiwo apho kukho ukwenziwa kwenkqubo impahla. Kodwa ishishini awukwazi ukubakhona ngaphandle asethi zabo okanye ibolekwe, kuba nkqu inkampani lincinane ifuna ubuncinane nesithuba apho msebenzi uya kuqhubeka.

Yintoni ifakiwe asethi ezisisigxina

Zonke ii-asethi ezisisigxina zahlulwe iindidi ezimbini ezibanzi, nenika aggregate lilonke yonke impahla, ophezu balance sheet. Ngoko ke, ukubeka izibonelelo imveliso kunye non-imveliso. Iintlobo ezingahambisekiyo ukuba uhlobo lwemveliso, yena, yahlulwe iindidi ezimbini nangaphezulu - active and passive. iintlobo esbnzyo - nto isetyenziswa ngqo kwinkqubo yemveliso. Umzekelo, izixhobo umatshini, izixhobo, oomatshini, izithuthi kunye njalo njalo. Bona ezinxulumene ngqo nokudalwa kumjikelo lento, ngoko ke asebenza ngenkuthalo. asethi zezenzi esisigxina amelwe uhlobo umhlaba, izakhiwo, izakhiwo kunye nezinye izinto ezifanayo, ngaphandle apho ukudalwa iimveliso akunakwenzeka-siseko, kodwa ngqo imveliso ukuba akunjalo, kusetyenziswa. Oko kukuthi, oomatshini evenkileni zezona arhente esebenzayo, kodwa uthenga - kwisixando sokwenziwa. Kuko konke oku, kukho kwakhona amanye amacandelo ukuba ngokuqhelekileyo banokuba yinxalenye izibonelelo ezingundoqo yombutho, kodwa eneneni akukho zingafakwanga. Oku kuquka izinto ezifana nezixhobo, iindawo kunye like. Ngokubanzi, yonke into efunekayo ekuveliseni, kodwa iya kuhlala ngaphantsi kakhulu kunyaka-1. Phela, lo mzobo esisiseko ekumiseleni imbalelwano yento kunye iindlela eziphambili. Ukuba ukusebenza zobugcisa kwesibonelelo icetyelwe unyaka okanye ngaphezulu, kuba ngokuqinisekileyo iwela kolu didi. Kodwa ukuba ngaphantsi - oko kuthetha. An ngaphandle zizinto ezincinane, ezifana zokubhala kunye like.

izibonelelo Non-production

Olu khetho kuthetha kwiminyaka yakutshanje iye ngokuya kunyamalala. Ezi zibandakanya izinto ezahlukeneyo akananto ngokunxulumene umjikelo imveliso, kodwa kwiphepha lomncono, nokuba kungasiphi na isizathu, inani. Umzekelo elula zoku eziguqulweyo, izikolo, zokulala, kunye nezinye izakhiwo ezinjalo, ezinxulumene imveliso kwakungenzeki kwaphela. Iinkampani ezinkulu ezininzi kwixa elidlulileyo kwaye ngoku phezu intsalela asethi ezinjalo. na Kwakufuneka ukuba abasebenzi azive ebulela nentembelo ngakumbi nabanamava kwinkampani. Njengoko practice ubonisa, le ndlela yeyona rhoqo nangakumbi kuluncedo ukusuka kwindawo ngenxa ukusebenza ngokwemiqathango imali ngaphezu inkuthazo ngqo abasebenzi umvuzo omkhulu. Kwaye ke kudityaniswe ezi zinto kusenokwenzeka ukufezekisa umsebenzi ebalaseleyo ngokwenene.

ukuxhaphaza

Inkqubo ye-asethi kunokuba kho luthethwano echukumisa akhawunti yakhe. Eyona nto ibalulekileyo ukuze ukhumbule kunye nobhaliso eyiyo onke amaxwebhu - asethi Fixed ukusetyenziswa kuphela xa ngenene ngokupheleleyo ilungele ukusebenza nangaliphi na ixesha. Umzekelo ingaqatshelwa ufakelo umatshini. koomatshini Ukusebenza hlobo, kuqala zisiwe kwindawo yokugcina impahla okanye kwindawo yomsebenzi elizayo kwaye ke kukho inkqubo abalungiselele ukusetyenziswa. Ngoko ke, lo matshini kuza th yokugcina 5. Kodwa wolala khona kude we-10 kule nyanga, nini, yaye ekugqibeleni ziya kubekwa endaweni elungileyo, adityaniswe ukusebenza ngokupheleleyo. Apha linani 10 kuya kubakho ixesha xa i-asethi ezisisigxina wavalelwa ukusebenza.

ukwehliswa

Nasiphi isixhobo, kunye izinto ezifana iza kunxiba. Ukusetyenziswa kwee-asethi ezisisigxina iboniswa ngokuzenzekelayo. Okukhona njengofanelekileyo, i ngaphantsi nguwe kanye ixabisa. Ngapha koko, kungekudala emva koko kuya kufuneka ukuba indawo. Konke oku kwakhona kweli bali. Ukulungiselela le njongo inkqubo yokuhlala ekhethekileyo, kodwa elifutshane, izalathisi eziphambili kukho iindleko zokuqala zale projekthi kunye nobomi inkonzo enokubakho. Ngaphezu koko, oko konke ukuze sabelane nabanye kunye ixabiso ebalwe ukuba asethi ezisisigxina kuya kubakho kwixesha elithile. Kodwa nje ukuba babhale iindleko njengoko bekuya kuba yinto ephosakeleyo, kuba akukho uyemka, yaye inxalenye iindleko zemveliso. Oko kukuthi, ixabiso kwezixhobo ngcembe njengoko uya iindleko ezo mpahla ukwenzela ukuba bavale ekupheleni kobomi ingeniso ukuba indawo kunxitywe ngexesha lomsebenzi oomatshini abatsha. Isiphakamiso jikelele kukuba understate ixesha elithile, leyo ukusebenza lobuchwepheshe isixhobo ngokuphathelele ebomini bayo bokwenene. Oku kuya kwenza ukuba nokuhlaziya ngexesha kwaye kusoloko uvimba. Kufuneka kukhunjulwe ukuba ayizizo zonke ii-asethi ezisisigxina kufuneka lixabiso phezulu kwayo. Umzekelo, oku nkqubo lwenziwa ukuba ipropati yokuhlala, ezinye iintlobo iinkomo kunye zokutyala ababhali abathile, umhlaba njalo njalo.

Accounting-asethi ezisisigxina

yonke Inkqubo esebenza ezingahambisekiyo ukuboniswa ngokupheleleyo accounting. On element nganye imithetho yayo kunye nokufakelwa, ongayi kuba nako bengahoywanga. Ngokuqhelekileyo, konke oku kwahlulwa ibe ngamaqela 5 enkulu. Eyokuqala kwezi kukuba ukufumana into yayo wamyala. Iintlobo ezingahambisekiyo zinokwahluka apha naphaya, ngoko ngamanye amaxesha phakathi kwezi ngcamango kuthatha ixesha elide. Inqanaba elilandelayo kunxulumene damping njengoko kuchaziwe apha ngasentla, emva kokuba abhalwe kwi indleko ukuba bayihlaziye arhente ezindala okanye ngenye indlela. Kwaye kwakhona ezimbini zigaba ezimiselweyo.Zisenokuba inxulumene ngqo emithathu yokuqala, yaye yabamba ngokwahlukileyo - nezinokususwa kunye nerenti yesixhobo. Konke oku accounting amasuntswana ezahlukeneyo enye kwenye, yaye ngokuxhomekeke kwiimpawu ukuba ngoku unalo ubume kunye nolwakhiwo iyindlela eyinhloko, ukusebenza amashishini izinto njalo-njalo.

analysis of

Ukongezelela zonke ezinye iimpawu ze-akhawunti, kunye namanye amathuba, inkampani inokuvelisa uhlalutyo ekhethekileyo ubume-asethi ezisisigxina, ngokwenkcazo unako ukuphucula intsebenzo kunye imbuyekezo lulonke kwi izinto. Kwemininzi eqhelekileyo imisebenzi ziyenzeka ukubona ezinye zolondolozo ngaphambili ngantoni, nto leyo eza kwandisa ubomi izixhobo okanye ngenye andise impumelelo yawo kwezoqoqosho. Kwakhona, lo hlalutyo unika umfanekiso echanileyo kangakanani kwaye ngayiphi indlela baxhotyiswa yonke iminqongo into efunekayo, ukuba zisetyenziswa kanye ngayo yaye oko umthwalo, yimalini eseleyo ukuya mzuzu wokucinywa njalo njalo. Kwimeko zavuza, uhlalutyo ayeza kufumana komgomo okungenzeka okanye ezinye utshintsho ezingezo-elixwebhu. oomatshini kunye nezixhobo akawatshintshi loo manqaku, kodwa nje elikhankanyiweyo ngoobani kunye nesakhiwo. Kodwa kwiziphumo zohlalutyo kusenokuba yimfuneko ukulungelelanisa idata ukwenzela ukuba ezifanayo ngakumbi imeko yokwenene bemicimbi.

Assessment and kuhlolwe

Zonke ii-asethi ezisisigxina anexabiso ethile. Kuchazwa ngeendlela ezahlukeneyo, ngokuxhomekeke kuyo ngendlela ethile inkampani wafumana ezi mali. Kodwa ukongeza ixabiso ngqo imveliso ethathwe ngokwahlukileyo, nazo zithathelwa ingqalelo indleko yokuthutha kuyo, wonke umsebenzi wofakelo, ukujongwa, qala-up njalo njalo. Umzekelo elula oku kuthathelwa ingqalelo umatshini eqhelekileyo. Iyala evela kumbutho othile, kodwa kufuneka uthathe eyakho. Emva koku, uya ngokwahlukeneyo uhlawulele ufako kokugunyaziswa imveliso. Ngoko ke, ixabiso into iza kuquka ixabiso layo ngqo, iindleko zothutho, kwaye imali iza kusetyenziswa ekufakelweni nokubeka. Ukwakhiwa ezingahambisekiyo ayikho uniform, kuba abanye babo, inkampani ungafumana nangezinye iindlela. Ngokomzekelo, free. Kulo mzekelo, kufuneka wenziwe olunye uvavanyo ngenxa yokwanda amaxabiso emarikeni. Ngokufanayo, obuvelisiweyo kunye ngokutsha novavanyo-. Kuthatha indawo kanye kuphela ekuqaleni konyaka-mali kwi sisiseko amaxwebhu ebonakalisa utshintsho kwixabiso lemveliso leyo.

uluhlu lwempahla

I-inventri yee-asethi ezisisigxina - enye into ebalulekileyo ye-akhawunti. Nayiphi into into kwi sheet balance kufuneka ube nenombolo zabo, ebhaliweyo imveliso. Kwiimeko ezininzi, ukuba kunzima ukufumana ukuba, dubbing kuvumelekile kwezinye izinto zoyilo. Phakathi kwezinye izinto, maxa wambi kukho kwitafile ekhethekileyo apha kwindawo ethile, edwelisa zonke izinto kunye neenombolo zabo ukuba kweli gumbi.

Ukuphumelela yokusebenzisa

Oomatshini kunye nezixhobo ezisetyenziswa kunye nempembelelo enkulu kunokwenzeka, rhoqo ayivavanyi ukusetyenziswa kwazo kakuhle. Yena linoxanduva nokuba na le nto okanye into uzalisekisa ngokupheleleyo umsebenzi wayo xa kukho kwemitshini okanye ezinye iingxaki ezifanayo. Ngokuqhelekileyo, oko ivumela ubhaqo kwangethuba izinto ezimbi ezichaphazela ukusebenza kwishishini kunye nokushenxisa ngokukhawuleza kubo.

isishwankathelo esifutshane

Thathela ingqalelo yonke ingcaciso enikwe ngasentla, kunokwenziwa isigqibo sokuba ubume-asethi ezisisigxina, ingxelo yawo, ulawulo kunye nokubulawa kwangethuba onke amanyathelo afunekayo kwi balance sheet accounting kwenza kube lula ukuba nomthelela ekusebenzeni iyonke lweshishini, umgangatho imveliso, ukusetyenziswa njalo njalo. Kwezinye iimeko, loo nkcazelo maxa wambi ukwandisa ukusebenza inkampani, nto leyo iba nefuthe entle nenzuzo yayo.