Njengoko kubonisiwe esikalini kokufunyenweyo

Intsalela kwenkampani sesona sixhobo zemali ezibalulekileyo apho yonke inkcazelo malunga nokuba siyintoni esi nkampani ndawonye kwiphepha elinye okanye amabini engumnini (asethi zayo) kwaye ngeendleko kweemali zikarhulumente (liabilities) izinto zadalwa. Enye yeyona ixhaphakileyo asethi lweshishini iintlobo yi beMali. Ukuze ufumane inkcazelo engakumbi ngendlela wabonisa kufunyanwa kwiphepha lomncono, imibuzo ebuzwa mibuzo akhawunti abo basandula kuqalisa kunye neengcali kunye namava. Kwinqaku namhlanje siya kuzama ukuphendula eminye yale mibuzo.

Reflection of kufunyanwa kwiphepha lomncono lwenziwa kumnombo "ezifunyanwayo ixesha elide" ngaphantsi asethi non-ngoku, kwakunye kumgca "kufunyanwa elifutshane-elithi" phantsi asethi zangoku. Njengoko ubona, isibaluli ukuba lucalulo ityala eli ngumphefumlo wayo. Kolu xwebhu, bobabini lomncono, ezifumanekayo yohlulwe ixesha elide kwaye elifutshane ngenxa yokuba ezi mpahla iqondo ezahlukeneyo amatyala, yaye ngaloo ndlela ndibase njengenyathelo abangabodwa ukuba, njengokuba kunjalo kwixesha elizayo kwenza kube nzima ukuhlalutya imeko yemali imicimbi kule nkampani. ukuvuthwa kwamatyala Long-term kuthathwa ukuba ibe ngaphezu konyaka, kwaye elifutshane - up ukuya kunyaka.

Akhawunti kufunyanwa phaya kwiphepha lomncono libonisa akukho nanye umgca, kodwa eziliqela. Okokuqala babizwa ngokuba iindleko ezizinzileyo ityala net - isixa ukuba inkampani okunene ulindele ukufumana. Oku kulandelwa umgca apho ixabiso lokuqala ityala ebhaliweyo, oko kukuthi, imali inkampani banamatyala kufuneka ngokuvumelana namaxwebhu. Kodwa amashishini ukufumana njengoko mali esiyintlawulo ngaphantsi kunalowo kwavunyelwana ekuqaleni. Ukuze ubonise ukuba umahluko phakathi kwesixa-mali ibhalwe ityala kunye nemali ukuba inkampani okunene ulindele ukufumana, ubeke umgca "isibonelelo samatyala", nto leyo kubhaliwe kwaye isixa iilahleko nkampani ngenxa abanamatyala abanganyanisekanga

Ukongeza, kufunyanwa phaya kwiphepha lomncono ithathwa ngokungqinelana uhlobo onetyala. Ngoko ke, ukukhululwa abanamatyala ezifana nemibutho zohlahlo, abo banamatyala yasekhaya (umzekelo, zincwadi) kunye namanye amashishini.

Kubalulekile ukuba athi ukuba akhawunti efunyenweyo kwiphepha lomncono libonisa isixa semali ngenxa kwezinye imibutho nje kuphela, kodwa, umzekelo, alibale ukuba ukuziswa kwempahla, izixhobo, okanye ukulibaziseka ubonelelo ngeenkonzo apho intlawulo sele yenziwe. Umzekelo, ukuba lweshishini igxalaba imali, nithi, umatshini omtsha, kodwa zayo ziya kuthatha iiveki ezimbalwa, awukwazi nje ukubeka ixabiso kamatshini asethi ezisisigxina - yokuqala kufuneka babhale ixabiso layo akhawunti ezihlawulwa kubathengisi, kodwa ke kuphela emva kokunikezelwa ukutshintshwa le mali ukuba ixabiso fixed imali.

Khumbula kwakhona ukuba akhawunti efunyenweyo kwiphepha lomncono iboniswe njenge inani aggregate, nto leyo isiseko ukuze zixhonywe kwi-akhawunti ugcino efumanekayo. Yiloo nto ke uboniso oluchanekileyo ukulwa kwi akhawunti zemali phantsi kwe-akhawunti isicwangciso ekugqibeleni babeza kuyila inani elichanekileyo isixa ematyaleni, ngoko leyo ingena eseleyo. ulawulo olululo akhawunti nganye kunye nokuqinisekiswa kokusebenza bonisa kwi balance kulingo ekupheleni kwexesha ukunceda ukuthintela iingxaki kwixesha elizayo lokusekwa lomncono yenkampani, leyo uya kukufumanisa kunzima ngakumbi xa kusenzeka imposiso ngaphezu xa imisebenzi ukubonisa samabanga aphantsi i-akhawunti.

Siyathemba ukuba eli nqaku uye wanceda abafundi wayeqhelene ngokufutshane kunye igcineke yoboniso imoto kwi usebenziso lwamaxwebhu yemali yenkampani.