Inzuzo engabonakaliyo kwi-balance sheet ... I-Akhawunti "Igcinwe ingeniso"

Kwizoqoqosho zanamhlanje, onke amabhizinisi akhona ngemali efunyenweyo xa kuthengisa impahla, isebenza okanye iinkonzo. Kodwa abathathi-nxaxheba kuluntu kufuneka bafumane inzuzo yabo kwimisebenzi yenkampani. Kule njongo, kukho umgca werhafu okhethekileyo-ukugcinwa kwemali.

Inzuzo kunye nokulahleka kwenkampani

Nayiphi na ishishini liqala umsebenzi walo ukuvelisa imali. Amalungu uluntu alindele ukuba nemali eyongezelelweyo, kungakhathaliseki ukuba baya kusebenza kule shishini okanye cha. Inzuzo engabonakaliyo kwiphepha le-balance sheet yinkxaso-mali yenkampani emva kokuhlawula zonke iitalato kubaboneleli nabasebenzi bekampani.

Nangona kunjalo, xa uqhuba imisebenzi yezoshishino, umbutho ungahle ulahleke, apho abathathi-nxaxheba benkampani banembopheleleko. Ikhowudi yentlawulo ikuvumela ukuba ukwandise i- asethi ye-intanethi yeshishini ngokusebenzisa abanini-nxaxheba (abathathi-nxaxheba), kunye nokufakela ilahleko engabonakaliyo. Uncedo lwababelo-nxaxheba (abathathi-nxaxheba) lubalulekile xa ishishini lenza ilahleko, njengoko litshitshisa ngokuchithwa kunye nokucinywa kwamashishini. Ngako oko, i-owners coverage yelahleko iyenzeka njengento eqhelekileyo yokubuyisela ixabiso lempahla ye-intanethi yenkampani.

Iphepha lokulinganisa: i- earnings income igcinwe kwinqununu yombutho

Ukucacisa le ngongoma, masibuyele kwiMimiselo ye-Accounting, elawula inkqubo yokulawula imiba yemali kumashishini. Ngokuhambelana nomhlathi 66 we-PBU, ukugcinwa kwemali kwi-balance sheet kuyinkunzi yenkampani. Ayilwanga ngexabiso leminikelo yabathathi-nxaxheba, kodwa ngenxa yemigudu yenkampani ngokwayo, ngexesha elifanayo inqaku ekukhuleni kwenhlalakahle yombutho kunye nabanikazi bayo. Ngamanye amazwi, inzuzo engabonakaliyo yintsimi yenkxaso-mali engekho yangaphandle kodwa yangaphandle.

Inzuzo efunyenweyo ingasetyenziselwa ukuhanjiswa kwezabelo phakathi kwabathathi-nxaxheba okanye ukuhlala kwi-ishishini ngendlela yemali eyongezelelweyo, imali okanye iindlela ezisisiseko zokuphuhliswa komsebenzi kunye nokuhlawula ilahleko.

Yintoni egcinwa ngempumelelo

I-akhawunti ethi "inzuzo / ukulahleka okungenakunikezwa" kuyimfuneko yokugcina ulwazi malunga nobukho kunye nokunyuka kwenani le nzuzo okanye ukulahleka kwenkampani kwiphepha le-balance sheet.

Kuyafaneleka ukuba uqaphele ukuba umthombo wokuhlawula irhafu yengeniso, ukuhlawulwa kweerhafu yi- akhawunti ye-99 emva kokusungulwa kwesiphumo semali. Inzuzo engabonwanga ngabani kwi-balance sheet iyimvelaphi yokuhlawula izabelo, ukuncitshiswa kwemali. Kule meko sithetha ngokusetyenziswa kwentlawulo yenzuzo.

Xa bethetha irhafu yerhafu, izahlulo zihlawulwa ngexabiso lentlawulo enenzuzo, oku kuthetha intsingiselo yokugqibela emva kwentela, oku kunjalo. Nangona kunjalo, i-accounting ngokucacileyo iyahlula ukwakhiwa kwenzuzo yenkcitho ngelixesha lokunika ingxelo kunye nokusetyenziswa kwayo kunye ne-akhawunti ye-accounting ngokugcinwa kwemali kwiinjongo ezisemthethweni zoshishino.

Ukulahlwa kwemali egcinwe

Ilungelo lokulahla inzuzo enenzuzo lingabanikazi beli shishini, eliboniswa kwiimimiselo ezifanelekileyo. Abanikazi beli shishini banelungelo lokuchitha inzuzo engabonakaliyo ngeenjongo ezahlukeneyo, umzekelo, ekukhuthazeni abasebenzi, ukusixhasa, ukuxhasa iimbasa zentlalo, ukubamba imicimbi yenkcubeko nezemidlalo, njl. Nangona kunjalo, le nkalo, inzuzo ingena kwizabelo okanye ekuphuculeni nasekuphuhliseni ishishini.

Idokhumenti yokugunyazisa ukuhanjiswa kweenzuzo ngumgaqo-nkqubo wabathathi-nxaxheba bekampani. Ukongezelela, iirekhodi zenziwa ngokwamalungiselelo omqulu, ukuba zichaze indlela yokusebenzisa inzuzo yentlawulo kwaye yakha imigangatho yokuncitshiswa. Naliphi na ezinye iindleko zokuphula umthetho wentando yabanini beshishini (kubandakanywa nezindleko ezingenzi ukunciphisa inzuzo ehlawulweyo) ayikwazi ukubhalwa kwi-akhawunti ye-benefit / loss loss benefit.

Ukuhanjiswa kwenzuzo kwenziwa kwintlanganiso yonyaka yabathathi-nxaxheba. Ukuba ishishini lihambisa inzuzo enenzuzo ngonyaka ka-2013, ke ukuthunyelwa kwenzeka ngo-2014, xa kubanjwe intlanganiso yabathathi-nxaxheba (abanini-nxaxheba).

Ukugcinwa kwengeniso: ibhalansi kunye nokuthumela

Ngoko, inzuzo engabonakaliyo kwiphepha le-balance sheet i-akhawunti esebenzayo. Yenza igalelo elingenanto (ngohlobo - inetha, oko kukuthi, yamkelwa emva kwentela) inzuzo okanye ilahleko engabonakaliyo. I-akhawunti ye-Debit 84 iyanciphisa inkunzi yenkampani, ibhalansi yemali, ngokulandelanayo, iyanda. Ilungelo lokulahla inzuzo enenzuzo lingabanikazi beli shishini. Kuzo zonke ezinye izixhobo zentengo-mali, inzuzo yinto ekhululeke kakhulu ukuyisebenzisa, ekubeni uludwe lweendlela zokusebenzisa imali luvulekile. Nangona kunjalo, kufuneka kukhunjulwe ukuba oku akusizathu sokubambisa ishishini ngokukhululekileyo, ngokugqithisa ukuthanda kwabanini-nxaxheba (abathathi-nxaxheba), ukuba bachithe ngenxa yeenjongo ezingakhange zinikezelwe ngumqulu kunye namanye amaxwebhu ebhizinisi.

Kwi-akhawunti yokuhlalutya, iifasilikharityhulam ezihlukeneyo kufuneka zivulelwe kwi-akhawunti engu-84, phakathi kwazo "Izabelo", "Iindleko zokugcina imali", "Ukuhlaziywa kwe-OS", njl. Kunengqiqo nokuba inzuzo (ukulahlekelwa) yonyaka wokunika ingxelo kunye nokungabonakaliyo Inzuzo ngonyaka odlulileyo. Ukongeza, kwi-akhawunti ye-84 (kuba akukho cwangciso se-akhawunti ye-balance sheet), kunokwenzeka ukuba ingqalelo kwiimali ezahlukahlukeneyo ezidalwe kwi-intanethi ye-initiative: i-fund ye-equity fund, inkxaso-mali, njl.

Ukugcinwa kwemivuzo njengomthombo wokuphuhliswa kwemveliso

Inomdla omkhulu kukuba uMphathiswa wezeMali, ngendlela ephakanyisiweyo, ucebisa ngokwahlukileyo ukubonakalisa kwi-accounting accounting ukuba inxalenye yenzuzo enenzuzo ejoliswe ekuphuhlisweni kweshishini. Njengoko uyazi, ukuthengwa kwempahla ehleliweyo kwenziwa kwintlawulo yepropati (imali), kwaye akukho mvume yokumisa kwimfundiso yomthombo. Oku kuthunyelwayo akukhokelela ekunciphiseni ukufumana imali kunye nokulingana kwempahla ye-intanethi yenkampani. Eli shishini linokungqina ukuba izinto ezizimeleyo zafunyanwa kuphela kwiindleko zentlawulo, kwaye kungekho ngenye indlela. Ukuchonga imithombo yenkxaso-mali inokusekwa kuhlalutyo lwesakhiwo semali. Olu hlalutyo lucinga ukuba utyalo-mali lwenziwa ngokukodwa ngentlawulo yenzuzo yentlawulo, okwesibini - ngeendleko zemali-mboleko yesikhathi eside, kwiyesithathu - ngezinye iindleko ezihlawulwayo.

Ilungiselelo elona lihle lokufumana imali ngenani

Kunenzuzo kakhulu kwi-enterprise ukugcina inkunzi yayo ngokwemali enenzuzo, kunokuba igosa eligunyazisiweyo okanye eyongezelelweyo. Inzuzo inokukhawuleza ukubuyisela ukulahlekelwa, ukuzalisa i-capital capital, ukuba kusemthethweni ukunyusa ubungakanani bayo ubuncinane, ukwandisa ezinye iimali ngokulingana. Ukuphakama inani leenzuzo ezingabanikiweyo, ukuqhubela phambili ishishini ukusuka kwisongelo lokutshatyalaliswa kwebhanki, kunye nethemba elilindelekileyo.

I-akhawunti ye-84 ezandleni ze-akhawunti yomphathi

Ekugqibeleni, ku funeka kuqatshelwe ukuba i-akhawunti yeenzuzo ezingabonakaliyo ngokupheleleyo kwizandla ze-akhawunti yomphathi. Ewe, akukho mntu ngaphandle kwamalungu enkampani angakwazi ukulahla impahla yenkampani, kodwa kuphela kwi-akhawunti ye-akhawunti-mboleko incike ekubaleni kwenzuzo yombutho, ukuchaneka kokubala kwamanani athile kunye nokungena kabini kwi-akhawunti ye-accounting. Nguye kuphela umgcini-akhawunti oyintloko onokuxelela abathathi-nxaxheba kuluntu indlela yokwenza ngokuchanekileyo kule nto okanye kuloo meko, phi kwaye ziphi na iinzuzo ezingenakunikwa ukuzithumela.