Amatyala zangoku kunye neempawu zazo

Izibophelelo ungomnye miba ibalulekileyo kwiingxelo zemali. Zahlula-hlulwe iindidi ezimbini: ngoku (elifutshane) kunye non-current (ixesha elide). Ulwahlulo lwenzeka kwi ngokungesosigxina.

amatyala zexesha elifutshane - ezi izibophelelo ezifuna kubulawe yangoku izibonelelo zawo. Ezi ziquka:

- ezifanele kuhlawulwa ;

- nezahlulo ukuba zihlawulwe;

- amanqaku amafutshane-term;

- yezaziso;

- amatyala wona;

- Iintlawulo irhafu;

- ngedipozithi engabuyiswayo;

- intlawulo ekhutshwa phantsi kwemiqathango;

- ingeniso unearned ohlawulelwa;

- yinxalenye yetyala ixesha elide, ekufuneka ihlawulwe kwi kwixesha langoku;

- ukuhlawulwa ngokufunwa.

Ngenxa yoko, amatyala yexesha elifutshane iya kuhlawulwa ngemali yangoku. It is a ngumthombo enokusetyenziswa lokuququzelela imisebenzi yemihla ngemihla. Nantso umahluko ophambili phakathi asethi zangoku ukusuka ixesha elide. imithombo elifutshane elide omnye umqondiso - they jikisa imali okanye isetyenziswe ngokupheleleyo kwixesha mali omnye. Ngokuqhelekileyo libhekisela kunyaka wekhalenda.

amatyala zexesha elifutshane ihlelwa ngezizathu ezininzi.

1) Uxanduva ezihlobene ne imisebenzi:

- ezifanele kuhlawulwa akwzi izinto, izixhobo, impahla;

- mboleko eziye zafunyanwa;

- zoqeshiso ;

- iirhafu;

- umvuzo wenyanga abasebenzi kunye nolawulo.

2) amatyala zexesha elifutshane ukuya mazihlawulwe zingadlulanga iinyanga ezili-12 ukususela kumhla lomncono:

- amatyala on-asethi ezisisigxina;

- Amatyala ixesha elide zihlawulwe zingaphelanga iinyanga ezili-12 ezizayo ukususela kumhla kwiphepha lomncono.

3) Le mali eziza kufuneka ukuba uhlawule iindleko kwiinyanga ezili-12 ezizayo ukususela kumhla lomncono:

- ibhonasi;

- yembuyekezo zekhefu;

- Okunye.

amatyala yangoku na uhlobo enemiqathango. Baya kuvela ngenxa yokuba kukho izinto ezinegalelo yokungaqiniseki malunga iingeniso elizayo (ilahleko). Umzekelo imingcipheko yentlekele. Xa ukungaqiniseki ezinjalo izidanga ezininzi lilonke: 1) enkulu; 2) ikhono; 3) amancinane.

Cinga iintlobo zamatyala zexesha elifutshane.

1) Accounts kufunyanwa - akhawunti zempahla ezithile okanye iinkonzo zithengwa ngenxa lweshishini ishishini. Bokudlala imbopheleleko enjalo ngokuqhelekileyo ikhankanyiwe kwisivumelwano.

amanqaku 2) elifutshane elide uyi efana namatyala amele ukuhlawulwa. Umahluko ophambili kukuba asetyenziswa okuhlawulela iimpahla neenkonzo zingathengwa hayi umsebenzi ephambili yale nkampani.

3) Abanye ityala ixesha elide into eza kuthethwa ngako xesha lengxelo. Le mali ibekwe phakathi liabilities yexesha elifutshane kwaye ixhuzulwe ngamatyala non-yangoku.

4) Udluliselo, nto leyo eyenza ukuba inkampani lwesinyanzelo endodeni. Ezi ntlawulo nazo lubonakala njengamatyala ekhoyo kuxwebhu lomncono.

5) Imirhumo ethe luquka: Imivuzo abasebenzi, inzala kwimali-mboleko.

6) iintlawulo kunye needipozithi kufuneka ibuyiselwe. iintlawulo Loo uhlobo ethandwayo lobudlelwane phakathi ngabalawulwa emarikeni. Umzekelo, inkampani ecelayo kwangaphambili apho kukho ukusilela liqabane intengiselwano ingaba umthombo olungileyo ilahleko, izohlwayo, njl

7) kuvela ingeniso ezihlawulelwe kwiimeko apho imali engena inkampani ngaphambi, njengoko yenkonzo okanye imveliso ukunikezelwa iza kwenziwa. Umzekelo, ukuthengiswa kwamatikiti moya.

8) Irhafu - khomiwa kwemali wakhetha kurhulumente wengingqi okanye embindini.

9) Ityala, ezivele ngokunxulumene ukungahlawulwa leeholide kubasebenzi. Le meko yenzeka xa abasebenzi musa ukusebenzisa iintsuku leeholide ngexesha kulo nyaka.

10) Ukuhlawulwa nezahlulo ukuba abanini yezabelo kunye nezibopho ixhomekeke kwintlawulo inyanzelekile emva UPawulos kunye nokungeniswa kweengxelo zonyaka.

amatyala elifutshane lweshishini kufuneka ihlawulwe kwi ixesha. Kungenjalo, imali intlawulo unakho ngakumbi yongezwe apha kunye nezohlwayo.