Ucalulo yeengeniso lwamashishini kunye nohlahlo

Accounting izinto ngokwemimiselo, lucalulo ingeniso ichonga amaqela ezininzi:

• On imisebenzi yesiqhelo lombutho:

1.vyruchka evela kwintengiso yempahla kunye neemveliso

2. Ingeniso ngomsebenzi owenziwa

3. iingeniso ezinxulumene neenkonzo

• Okunye:

1.Operatsionnye (iinzuzo evela kwintengiso yempahla kunye nezixhobo, zengqeshiso ipropati)

2.Vnerealizatsionnye (izohlwayo kunye nezohlwayo ukuba waphula imiqathango izivumelwano; akhawunti kuhlawulwa nge xesha kwesithintelo eziphelelwe lixesha, ingeniso leminyaka edlulileyo, eziye ezichongwe kulo nyaka umiyo, imbuyiselo ngenxa yomonakalo, umahluko exchange rate)

3.Chrezvychaynye (asethi eziphathekayo, zisekhona umlilo, wahlala emveni kokuba ubhale-off-asethi esisigxina)

Umyalelo we-nkqubo yobalo yenkampani kuyimfuneko ukubonisa oko kunxulumene enye ingeniso.

Ukubonelela urhafiso zengeniso yokuhlela ilandelayo:

• Ukususela ukuthengiswa kwempahla, iimveliso, umsebenzi, iinkonzo, amalungelo empahla
• imali Non-yokusebenza (ukusuka ngokuqesha phandle impahla, ipropati gratuitously kwiCEMIS, equity)
• Income akathathi kwi-akhawunti xa kujongwa isiseko irhafu (yepropati efunyenwe njengesiqinisekiso sokuba mboleko ngohlobo iminikelo yenkunzi)

Ngokutsho periodicity wokufunyanwa kwazo zonke iingeniso zahlulwe zibe langoku leyo yenziweyo.

Ukuhlelwa ingeniso yeshishini accounting accounting irhafu ngandlel ezahlukeneyo, oko kukuthi yinxalenye yengeniso ziya kuthathelwa ingqalelo xa kubalwa lomncono ngeniso yombutho, kodwa aziyi kuthathelwa ngqalelo xa kubalwa isiseko serhafu-asethi xa kubalwa irhafu kwingeniso zoshishino.

Ngaba ingeniso kwishishini isixa-VAT, imisebenzi ekhaya, ayise makings, isixa kwemali-mboleko, imali-mboleko kunye nabanye.

Yonke imibutho zoshishino kwimisebenzi eyenziwayo ezisetyenzisiweyo nokubekwa yengeniso lisebe lomsebenzi:

• urhwebo,
• production
• ukunikezela ngeenkonzo.

-Mali kwisigaba ngasinye umsebenzi Iunoncedo zayo kunye namazinga yerhafu yengeniso. Kwaye kwindawo namhlanje, amashishini amaninzi bekwi ukongeza kwimisebenzi engundoqo zixhasa kwakhona imisebenzi. Ke ukuba ingeniso ungaphezulu kwe-5% yamanqaku ewonke, kuyimfuneko ukugcina iirekhodi ezichanekileyo ngasinye uhlobo non-engundoqo yomsebenzi.

Xa umsebenzi yokuhlela lungeniselo ibonisa Ilapho naluphi na imisebenzi yentlangano, utyalo-mali lweshishini. imisebenzi Investment ukuqonda kwengeniso evela kwintengiso asethi zisisigxina, inxaxheba equity kwezinye imibutho, ingeniso evela iidiphozithi izibambiso. Ingeniso evela kwimisebenzi mali enxulumene nomba izabelo, iibhondi, ebandakanya ngetyala, intlawulo izahlulo, ukusetyenziswa kwenzala iidipozithi.

Ukuhlelwa wesabelo ezifunekayo ukubonelela iirisithi ikhowudi umlawuli kwiqela mali, inqaku, inkqubo. Ngoko ke njengabalawuli abaziintloko ngongeniselo amagunya karhulumente, urhulumente wengingqi, ibhanki engundoqo, ulawula imibutho karhulumente mali, amaziko lwabiwo mali, nto leyo iliso ubalo ezichanekileyo, ngexesha intlawulo, ukuchacha kunye ukubuyiselwa kwemirhumo egqithisileyo, iifayini, izohlwayo.

Zonke iimali-mali yahlulwe amaqela amakhulu:

• iingeniso Irhafu (ingeniso phezu kwempahla, impahla, ubhaliso kunye nemirhumo yeelayisenisi)
• kwengeniso Non-irhafu (kwengeniso kumhlaba kamasipala, izohlwayo, umonakalo ngenxa yamatyala ekuthengisweni umhlaba kunye nezo zingabonakaliyo asethi, zemirhumo yolawulo)
• udluliselo ukulwa (ukusuka non-abahlali, ukusuka imibutho karhulumente kunye engekho phantsi kukarhulumente ukusuka kwiminyaka edlulileyo ukubuya kwezibonelelo)
• Iingeniso mali iingxowa
• Ingeniso esuka kwishishini