Impahla Net fixed

asethi Net esisigxina ingqamana ukuphelwa lixabiso lwabo historical cost ngaphandle bazenzela ubomi luncedo.

Ngexesha isicelo luncedo-asethi okuqingqiweyo ukuphelwa lixabiso, ukuvelisa nokwanda kwemali sokubuyisela ngokuxhomekeke yokuziphatha emzimbeni kukuwohloka iinyembezi asethi ezisisigxina. Ngamacala ubungakanani data kuchaphazela ubomi luncedo. Phantsi kolu didi ibhekisela ixesha lekhefu xa ekusetyenzisweni kwesi sixhobo kuzisa ingeniso ethile kwishishini kwaye isebenza njengendlela yokuphumeza iinjongo zabo.

ixabiso incwadi Net-asethi ezisisigxina

Ithuba Ubomi olunoluncedo libalwa ngokusekelwe ubude ezicingelwayo kwiziko, i parameters efunekayo amandla, ukusebenza kunye banxibe phantsi kweemeko ezithile yokusebenza lo mbutho. iimeko zokusebenza zixhomekeke kwinani kweenguqu, ukusebenza umsebenzi wokulungisa nokugcinwa, iimpembelelo silwe ngumsindo. Umbandela yokuqingqa xesha ebomini luncedo yenjongosenzi ke iimeko zokusebenza zomthetho le into. Ngokomzekelo, xa ukudluliselwa ephambili kuthetha ukuzimisela intembeko yobomi yayo luncedo ziya kuhambelana kwimihlathi contract.

Ukubala ixabiso lentsalela, kuyimfuneko ukusuka ixabiso lokuqala lwe-asethi ezisisigxina thabatha isixa wamaxabiso. Ixabiso lentsalela lidla ngokuba le ncwadi, kuba lubonakala balance sheet lweshishini elo. Ngenxa yokuba into ekumiseleni ixabiso ethwele of ezingahambisekiyo ixabiso lokuqala livela, ukususela inkcazelo yayo yokwenene ngqo kuxhomekeke ukuchaneka ukuqingqwa kwexabiso intsalela le into. Ukongeza, ubungakanani iindleko zokuqala iza kuxhomekeka kwimali wamaxabiso. Ngokutsho indlela yokuqingqa inani lokuqala akuthethi ukuthathela ingqalelo imiba efana emali, iinkqubo ezintsha ezinciphisa iindleko zokuvelisa, kwaye ngexesha elinye, kwaye ixabiso asethi ezisisigxina.

Ngenxa yoko, njengokuba utshintsho lemakethi e asethi ezisisigxina, inkampani rhoqo ezisebenza vandlakanyo lutsha, nto leyo etshintsha ixabiso lokuqala. Ngokuqhelekileyo, le vandlakanyo lutsha wenziwa ekuqaleni konyaka ngamnye.

I-accounting ixabiso lentsalela kubonakala kwi akhawunti ezimbini, "Uncipho" - kwaye 02 "asethi olusigxina" - 01, nto leyo uthathe ingqalelo intshukumo kunye nobume asethi.

Eyokuqala kwezi ngxelo ibonisa ukuphelwa lixabiso abekwe. Xa debit yakhe iquka damping xa kuthe ukurhoxiswa nokuchithwa yokuqala kunye lokulungiswa ngenxa abaguquleli kwimeko ekunciphiseni iindleko. Akhawunti Credit ubonisa sokuvula, lokuyimfihlo, kunye uhlengahlengiso ezenziwe ngokwandisa inani lokuqala emva kwakhona uvavanyo kwempahla. Imali eshiyekileyo evalayo ibonisa lokuyimfihlo wayenemfuyo.

Le akhawunti "asethi ezizinzileyo" kuboniswe ubume iindleko zabo replacement. Debit le akhawunti ivumela ukuba ixabiso replacement -asethi eseleyo, impahla ixabiso elitsha lokuqala kwandisa ixabiso lokuqala remeasurement okanye ngokutsha. Le mali imele ixabiso lokuqala esisigxina asethi disposal, lwahlulwe yi-mali, nto leyo ethetha ixabiso lentsalela ukuphelwa lixabiso.

Ngexabiso lokwenene ntsalela uzimisele esebenzisa akhawunti, ibalwa xa imali yomahluko "asethi ezizinzileyo" kwaye akhawunti 02.