Izinga lokunciphisa kunye neendlela zokubala

Kwinkqubo yokusetyenziswa kwemveliso kunye nokusebenza, i- asethi ye-enterprise okanye inkampani ngokwemvelo iphela. Kule ndlela yokugqoka, balahlekelwa iipropati zabo zobugcisa. Oku kunxiba kuqwalaselwa ngeendlela ezimbini.

Iingubo zokuziphatha ziqondwa njengokulahlekelwa kwezakhiwo zobuchwepheshe kunye nexabiso labathengi ngenxa yokuphuhliswa kwenguqulelo yesayensi kunye nezobuchwepheshe kunye nokugqithiswa kwemveliso.

Ubunxibe bezinto eziphathekayo kukulahleka kweempawu zobuchwepheshe njengemiphumo yemisebenzi yokuvelisa ibhizinisi okanye inkampani.

Kwi-accounting, kubalulekile ukuphendula ngeendleko zokunciphisa ezivela kuphela ngenxa yokunciphisa umzimba.

Amanani ayo aphethwe yizinto ezifana nezimo zokusebenza zokusebenza, ubunzulu bokusetyenziswa, umgangatho wezixhobo, inqanaba lokukhuselwa kwiziphumo ezinobungozi, iziqinisekiso zabasebenzi.

Indlela yokwenza iindleko zokutshintshela kunye nokuqokelela izibonelelo zemali ukubuyisela izinto ezigqithisiweyo zixhobo kuthiwa ukuhla kwamanani, kunye nokuncitshiswa kwexabiso. Abaxhaswanga ukuba izindlu zokuhlala, izibonelelo zokuhlalisa umhlaba, imfuyo enemveliso, zisetyenziswe ngokuzimeleyo kwimihlaba yobunini bomhlaba, indawo yokusebenzisa umhlaba, indawo yokusetyenziswa kwendalo, iimpahla ezizinzileyo zoshishino ezingenasenzuzo, iimali zamathala eencwadi kunye nezinye izinto.

Ukunyuka kwenani kubalwa ngokuqwalasela iindleko zokuqala zezinto, ixesha lokusetyenziswa kunye nesiseko sokwenza imali.

Izindlela zokuhlawula kwi-accounting zezi zinto zilandelayo: umgca, indlela yokunciphisa ibhalansi kunye nokubhalwa kwinqanaba eliqhelekileyo, indlela yokubala inani leenombolo zeminyaka yokusebenza.

Kuzo zonke iindlela, iiprayimeter eziphambili zokubala lizinga lokunciphisa, okuyi pesenti yeendleko ezipheleleyo zexabiso elibiweyo le shishini okanye inkampani, kubandakanywe kwiindleko zepropati eziveliswe kwaye zithengiswa yimveliso yamashishini. Isikhundla esamkelekileyo sale parameter ngu-DR ukusuka kumazwi aseNgesi ukuhla kwamanani. Kwimithombo yezoqoqosho, kunye neendidi-izivumelaniso- izinga lokunciphisa, izinga lokunciphisa, lisetyenzisiweyo, ingcamango-umlinganiselo wokubhaliweyo awunqabile ukusetyenziswa.

Xa usebenzisa i-linear method, izikhombisi ezifana neendleko zokuqala, izinga lokunciphisa, ixabiso elilinganisiweyo liqwalaselwa. Ngokomzekelo, ukuba ishishini lithe lafumana i-ruble ezingama-200 zamawaka. Kwaye nangomsebenzi wobomi weminyaka emi-5, izinga lokunciphisa i-year liya kuba ngama-20% (100% / 5 = 20%).

Xa usebenzisa isicelo sokubala ngeendlela zokunciphisa ibhalansi, esi sibonakaliso sinqunywe ngokuhambelana ne-accounting malunga nexabiso lokunciphisa ixabiso lokunciphisa ixabiso. Ngokusekelwe kubomi obuncedo. Unokwenza umzekelo: xa uthengela into yee-ruble ezingama-200. Ngethuba leminyaka eli-5 lokusetyenziswa, izinga lokunciphisa izinga lonyaka wesithathu liya kuba ngu-4% olwahlukileyo phakathi kwexabiso eliseleyo kunye nexabiso lokunciphisa i-2 ngonyaka.

Xa usebenzisa indlela yokubhaliweyo yemali yeminyaka yokusetyenziswa, inani lemali echithwayo liqwalasela ixabiso lokuqala kwaye libalwe, njengoko kuboniswe kumzekelo. Mhlawumbi i-enterprise ithole into engama-ruble angama-200. Ngomsebenzi obalulekileyo oneminyaka emi-5. Sibala inani leenombolo ezibonisa ixesha lokusebenza: 1 + 2 + ... = 15 iminyaka. Ngako oko, kunyaka wokuqala umlinganiselo wokuhla kwexabiso uza kuba yi-33.3% (5/15). Kunyaka ozayo - 26.7% (4/15), kwi-third-20% (3/15).

Xa usebenzisa isicelo sokubhaliweyo kokubhaliweyo, umrhumo wonyaka wokunciphisa umiselwe ngumlinganiselo wexabiso lemveliso kunye neendleko zokuqala.

Kuzo zonke iindlela zokubala ezisetyenziselwa ukuphendula, izinga lokunciphisa ixabiso njengendlela yokubonisa iparameter ebalulekileyo kunye nesixhobo sokucwangcisa isicwangciso sokuphuhlisa inkampani okanye ishishini.