Bhala-off kokufunyenweyo

Mhlawumbi onke amacandelo ezoqoqosho imisebenzi yayo wadibana ingxaki enjalo, njengoko ubhale-off kokufunyenweyo. Nayiphi na intshukumo umbutho kufuneka kwi sheet balance kwaye kufuneka wenze isizathu esihle elixwebhu.

Okokuqala ukuba amisele oko akhawunti ezifunyenweyo. Kuyenzeka ukuba igama isixa ngqo setyala kufuneka abuyele iqumrhu kwezoqoqosho umbutho wethu, oko kukuthi, akukho imbopheleleko elinye iqumrhu elisemthethweni kwenye. Ukuba akukho ikhutshwa phandle ukuphunyezwa kwezi zibophelelo, umbolekisi uthatha amanyathelo eziphathekayo. Njengomgaqo, kwifayile nje ibango enkundleni.

Iqela ezizodwa zibandakanya bhala-off iiakhawunti uncollectible efumanekayo. Phantsi amatyala abo izibophelelo ezinokuthi aziyi kuhlawulwa liSebe i-mali ebekelwe bucala kwishishini, kunye ukubuya leyo kuthathwa ukuba azinakwenzeka ngenxa ukusilela ngokupheleleyo mboleki.

Bhala-off kufuneka zenziwe ezifunyanwayo kuphela emva kwexesha elithile, ebizwa ummiselo kwexesha iintsilelo, nto leyo ebekwe ziinkundla. Kwiimeko ezininzi, iNkundla ibhekisela kwixesha leminyaka emithathu ukususela ngomhla olandela umhla ochazwe kwisivumelwano phakathi kwamaqela. Ngokutsho imithetho, umbolekisi ukuya umboleki isicelo ukubuya ityala. Ngoko ke isibopho yokuba lubuyiswe ngaphezulu ubuninzi iintsuku ezisixhenxe zokusebenza.

Bhala-off kokufunyenweyo: bokuposa

Iingxelo zemali zeengcali uthwala amatyala uncollectible ukuya nqaku iindleko non-yokusebenza lweshishini. Kuhle ukukhumbula ukuba ukurhoxiswa echanekileyo kwenziwa kuphela kwithuba apho ngummiselo iintsilelo siphelelwe lixesha. Ukuba unit accounting lweshishini oqhuba uboniso kwingxelo kwethuba ezayo zisenokuthathwa njengezingekho mthethweni. Xa iimpazamo ukubonwa ngamaqumrhu karhulumente iitshekhi Inkampani iya kunyanzeleka ukuba angaba elungile lakhe sele enkundleni. Kulo meko, lo mba kwanele ukuba zibonelele ngenkonzo kwezoqoqosho declaration kwalungiswa irhafu sisiseko ekuya kuthi izilungiso ziya ngokufanelekileyo. Ngenxa yoko, umsebenzi Tax UMhloli unelungelo ukwenza uphicotho idesika, okt ukucaciswa ukuchana amaxwebhu angeniswe. Ukuba iimpazamo okanye ukungangqinelani, le nkampani kwaziswa kwiintsuku ezintathu. Iimpazamo mazilungiswe zingadlulanga iintsuku ezintlanu zomsebenzi.

Ngoko, ityala embi kubonakaliswe kwiingxelo zemali ngendlela yokungena kabini kwi-akhawunti "Enye ingeniso kunye nenkcitho" (debit) kunye 'zokuhlala kunye abathengi kunye nabathengi "(mboleko). kweentambo Yahlula ikhutshwa phandle indlela yelahleko ngenxa kokwendalo kwi-akhawunti 007, ebizwa "Bhala-off ilahleko kwi netyala nababolekisi utshonile."

Ufumano lwento efunyenweyo sibhekiselele iindleko non-yokusebenza kuxhomekeke ekufumanekeni -mali yolondolozo. Kodwa umsindo imeko apho umbutho iqwalasela ukuba engafanelekanga ukudala ingxowa-mali esinjalo. Kulo mzekelo, namatyala kuchaphazela ngqo iziphumo zemali. Ukuba imali yetyala sidlula isixa-mali trust, ajolise ekufikeleleni iindleko ebezingacingelwanga ngaphambili, le ndawo nje obubhenqwe isigqubuthelo kananjalo bubonakala isiphumo zemali komhla wokwenziwa kwengxelo.

Kwezinye iimeko,-mali unelungelo ukubhala ngaphandle namatyala unetyala phambi kokuphela kwexesha le enkundleni. Amaxesha amaninzi, oko kwenzeka xa inkampani inkampani unetyala i ngokusekelwe uluvo egwebayo. Ke umboleki-mali efunekayo kwisithuba seminyaka emihlanu ukugcina amaxwebhu ayo yokugcina na isiseko ukupheliswa kwamatyala kwaye engqina nokunakana uncollectible yayo. Le imfuneko kungenxa yokuba ugunyaziwe irhafu angaqhubeka ukuqinisekisa ukuchana kwezi imisebenzi, njengoko kubonisiwe kwiphepha lomncono.

Ukongeza, ngoko nangoko phambi ukubhala-off umbolekisi unyanzelekile ukuba enze i-inventri ye-ityala, njengoko siboniswe ngqo kwi amaxwebhu. Ukuze wenze oku, uMphathi wasayina umyalelo ofanelekileyo kwaye yenza isabelo. Kuphela emva kwezi zenzo bayiphakamise esikalini kwamatyala amabi.