Asethi - yinxalenye ebalulekileyo of accounting

-Asethi yenkampani - ipropati, wakhe waza ibandakanya eziphathekayo, zemali nengeyiyo izinto kwiphepha lomncono. Makhe siqwalasele nganye ngokweenkcukacha.

aseti eziphathekayo bamele uhlobo yokwenene impahla. Olu didi lubandakanya izakhiwo kunye nezakhiwo, kwakunye Ilizwe elo ke zakhiwa, iindlela kunye nezixhobo, izixhobo mveliso. Ukongeza, eli candelo ingathatyathwa equlethe izinto ezisetyenziswayo, izixhobo amafutha kunye like.

Ngenxa yoko, ingcamango "-asethi zemali" - ukuba zonke iintlobo zezixhobo zemali. Le nkcazelo iquka-akhawunti zotyalo-mali efunyenweyo, amazwe, imali eziinkozo esesandleni, imigaqo-inshorensi nezibambiso, kwakunye kakhulu ngakumbi.

asethi ezingaphathekiyo ziquka amalungelo ukusebenzisa epropathi enomgangatho ophezulu wokuqonda njengoko kwinkqubo yemveliso, kwaye ngamaxwebhu mbutho. Olu didi lubandakanya ngokwemveli zokuthengisa iilogo, amalungelo awodwa omenzi wechiza ezahlukeneyo kunye like.

Amafa: Accounting

Njengabo izalathisi ezininzi zoqoqosho, cinga ingqiqo iseti kwiinkcazo okuluphawu ukusuka izimvo ezahlukeneyo. Umzekelo, konke oko kubhalwe ngasentla kwenza kube lula ukuqonda ukuba "asset" - imbono ngokusondeleyo elinxulunyaniswa nazo zozibini umsebenzi kuqoqosho lweshishini kunye nenkqubo yemveliso. Noko ke, cinga ingqiqo lokumela eli binzana search njengenxalenye kwiphepha lomncono. Ngenxa yoko, i-asethi - ukuba yinxalenye, obonisa ubume kunye nexabiso lepropati yenkampani.

ngezigaba

Okwangoku, i- asethi yenkampani bohlulwa babe ngamaqela eziliqela kuxhomekeke ezahlukeneyo zokuhlola. Umzekelo, kukho umahluko phakathi oqeshiweyo kwaye bendawo ngasekunene kobunini; yi degree of amatyala ekwanti ngokupheleleyo, ngamandla, nephantsi kunye asethi non-ulwelo. Kuxhomekeka ngumthombo ukubunjwa - net kunye ezinzulu, kunye nohlobo inxaxheba kumjikelo imveliso izazinzulu mihla ukuchonga sotshintsho and non-current assets.

criteria

Noko ke, nangona ezinye umehluko amagama, zonke iinkcazelo ekhoyo kwezi ngongoma zingasentla zibonakalisa iimpawu eziphambili. Kukho nje ezintathu:

1. Lo mcimbi, nto leyo yanceda ukuba alahle inzuzo evela ukusebenzisa nayiphi na impahla egciniweyo yinkampani, sele kwenzekile.

2. Enterprise (umbutho) uyakwazi lokuzuza ukusetyenziswa kwe-asethi. Oku uyakwazi ukulawula xa ixabiso elipheleleyo yenzuzo.

3. Kakuhle asethi isebenza - ithuba elililo ukufumana inzuzo kwezoqoqosho, kodwa indlela eyiyo yokusetyenziswa kwamandla akhoyo.

Ngenxa yoku kungasentla, siyakwazi ukubona ukuba lo asethi - na izibonelelo ezifumanekayo kwinkampani inxaxheba ngokupheleleyo imveliso yempahla kunye neenkonzo.