Uluhlu kwempahla olwenziwa ukuze kubekwe esweni ukhuseleko lwepropati. Ukuba kuyimfuneko ukwenza odolo -inventri. Xa efumanise mbutho yokunqongophala ubhaqa ezilahlekileyo kwipropati ngenxa yaso nasiphi na isizathu, athathe amanyathelo ukuthintela ukubiwa okanye umonakalo. Eli nqanaba elinomdla lombutho umniniyo, kwaye ugqiba ukuba kufuneka inikwe kangaphi.
Uluhlu lweempahla - enye amanqanaba ukuqinisekiswa kweenkcukacha zemali, eqinisekisa ukuchaneka ingxelo. Njengoko usazi, ilungelo yomtyali-kulwazi zemali ezikumgangatho ophezulu olukhuselwe ngurhulumente. Yiyo loo nto loo umthetho omtsha ubonelela-inventri olusisinyanzelo asethi, kunokuba ipropati, ibanjwa emva kokuba umyalelo ziya kwenziwa kwi-inventri.
Xa lo mthetho mtsha, ngokungafaniyo endala, ayiqulathanga uluhlu kwiimeko apho kufuneka-inventri, libhekisela kweminye imigangatho. Ngoko ke, uluhlu nezibonelelo kwi accounting N 34n, nangona ukuba uxwebhu ekuthethwa kwi-inventri kwepropati, hayi-asethi.
Ngoko ke, nje ngokusesikweni, le N 34n kufuneka zisetyenziswe nje kuba lo ummiselo yangoku. Kwaye xa kufika kwindawo, kuzo zonke ezi meko kwiMimiselo 34n, umzekelo, emva kokuba ukubiwa impahla emlilweni okanye ngokwenene kufuneka ukuba zenze i-inventri. Ukuze ihambo yayo, kufuneka unikeze isampuli ye-odolo-inventri. Ukuze uqinisekise ukuba ingaba ikhona na imfuneko yokuba balance sheet hlengiso. Ngapha koko, inkoliso lwepropati lombutho ngexesha elifanayo impahla yayo.
Ndifuna ukutsala ingqalelo oku kulandelayo. Ekwenzeni i-inventri yee-asethi, ngokuchaseneyo inventri yezindlu, akayi kwaye akufunekanga ibe ukuthobela ngokupheleleyo phakathi iirekhodi zemali kunye nenani lezinto izitora, iivenkile kunye ofisi zombutho. Kakade ke kuyimfuneko ukuba akhuphe umyalelo sokuqhutywa-inventri.
Esinye isizathu esinokuba ukuba ukungangqinelani phakathi inventri accounting kunye ingxelo ezinxulumene elithi "inventory item." Ezimali, iinkonzo ezininzi iingxaki. De kube ngoku, impikiswano iyaqhubeka phezu nokuba yinto into inventri - mouse, keyboard, monitor, iyunithi yokusebenza, okanye ikhompyutha xa iyonke. Ndifuna ukukuxelela ukuba ukwamkelwa kwe-PBU omtsha 6, ezi zimvo ziya kupheza. Lo mbutho uya kukwazi ukubona ukuba enze njani i-inventri yee-asethi ezisisigxina, ifomu ekufuneka zizaliswe, - iinxalenye ngamnye yenjongosenzi, iqela namalungu amancinane okanye yonke into.
Ndicinga ukuba mbaxa zincwadi kukuba kuvela ukuba ingqikelelo lufuna uluhlu umba impahla kunye nemiba yezemali. Kwelinye icala, njengendlela yokuqala uyayiqonda into ezakheke ekwanti. Ngelo xesha, ezo iindawo into yokuba ukuba ubomi ezahlukeneyo luncedo, abanalo ngeenjongo ukuphelwa lixabiso zichazwe njengoko yindlela yokusebenza eyahlukileyo. Kodwa le iimeko macala kuphela! Ngoko ke, ingongoma ngale meko, kuyimfuneko ukuquka ukwenzela ukuba zenze i-inventri.
Yintoni ekufuneka ukuba ukujonga uluhlu into njengesifundo ezakheke eyahlukileyo? Ukulungiselela iinjongo zolawulo lwempahla, kwaba lula kwi-inventri kwipropati. Yiloo nto ibizwa ngokuba yi "uluhlu". Ngokomzekelo, injongo yolawulo inventri - le ntaka, inani - intwana 1.