Off-eseleyo-sheet akhawunti

Umgaqo lomncono na ubhaliso isiganeko kabini, ziboniswe kwi-phindo udumo debit accounts. Ukuba kuyimfuneko, kananjalo wasebenzisa akhawunti off-balance sheet, ezo musa kuwa esikalini, kuba akukho nto kubonakala ; kabini-entry. Ngenxa yezizathu ezahlukahlukeneyo, uninzi izinto zibhalwe yi yokurekhoda enye, kwimeko apho inqaku uba ngetyala okanye debit.

akhawunti Iphepha off-balance zisetyenziswa ubhaliso kunye reflection lezinto ndingenguye kwinkampani kwi ilungelo lobunini, Noko ke, ngexesha ukusetyenziswa kwayo. Eli qela libandakanya imali eziphambili oqeshiweyo, yorhwebo kunye nemilinganiselo eziphathekayo, nto leyo zithathelwa eluvalelweni, wasiwa lo myalelo, kwakunye kwamkelwa izixhobo ufakelo, ii-asethi ezisisigxina eziqeshiweyo.

mpahla zenziwa kwi umzobo olula kwi-akhawunti enye. Ukuba Kukukhokela accounting yohlalutyo ukuze akhawunti Iphepha off-eseleyo.

Off-balance akhawunti Iphepha zisetyenziswa ukushwankathela data kwi intshukumo kunye nokufumaneka ixesha kulahlwe yexabiso yombutho, Amatyala anokuvela kunye namalungelo. Ukongeza, ukuba asetyenziswa ukulawula imicimbi ethile ishishini.

Inkqubo of accounting akhawunti ingxelo iquka kumalungu alo le akhawunti ilandelayo (off-balance).

imali Main iqeshiselwe kuvela kwi-akhawunti 001, nto leyo yenzelwe ukubonisa intshukumo data kunye nokufumaneka ezingahambisekiyo ukuba ezibolekisa ngoku. accounting kohlaziyo lwenziwa ukuba into nganye (ngokuba amanani awabekwa) of the umqeshisi. imali Main eziqeshiweyo ukuba ungaphandle kwemida yeli, iyaqwalaselwa ngokwahlukeneyo.

Iqela "lomncono off" kukuba yi 002, nto leyo kuthiwa "yorhwebo kunye nezinto ezixabisekileyo, nto leyo ezithathwayo ukuze yona iyigcine ngokukhuselekileyo." Kule akhawunti abathengi (amashishini) amaxabiso akhawunti ukuba yamkelwe ukwenzela ukugcinwa ukuba umthengisi lafumana ixabiso yorhwebo, kodwa inkampani wala ukuhlawula izicelo yentlawulo, ngokunjalo ekulungiseleleni ixabiso-umboneleli ngaphandle kwentlawulo, ezo wavalwa ukuba uchitha phezu ngokwemiqathango yesivumelwano, kunye nezinto ezithathwayo ukuze yona iyigcine ngokukhuselekileyo.

Suppliers bagcine iirekhodi ingxelo iimpahla, kuhlawulwa liSebe umthengi, kodwa wemka ukwenzela ukuba igcinwe ngokunqatyisiweyo okanye nevyvezennymi ngenxa yezizathu ixhomekeke kumthengisi. accounting kohlaziyo kwindawo yokugcina, iintlobo, iintlobo kunye nenkampani-abanini.

Off-balance akhawunti sheet ziquka "Materials ukuba yamkelwe ukuze kungonakali" (003). Apha shwankathela ulwazi malunga intshukumo kunye nokufumaneka izinto ekrwada kunye nabathengi, ezamkelwa ekusetyenzweni kwizinto ezingekenziwa nto okanye qho tolling. Ezi mpahla kwamkelwa ngenjongo yokuqwalaselwa, nanzo zibhaliwe accounting ngamaxabiso ekhankanywe kwimvumelwano.

Ngomhla ubala 004 iimveliso baqonda ukuba aba ngokungqinelana izivumelwano eyamkelwe yiKhomishoni. Amaxabiso ze akhawunti equlethwe izenzo ukwamkeleka kunye nabanye. Ezimali yohlalutyo lwenziwa yinqununu ikhomishini kunye neentlobo kwempahla.

Off-balance akhawunti sheet zibonisa izixhobo owenza for obandayo (005). akhawunti ecacisiwe esetyenziswa yi iikontraki ukuba ingxelo intshukumo zonke izixhobo, leyo ifunyenwe kwi umthengi ukuba ufakelo. Amaxabiso kubonisiwe njengokukhapha amaxwebhu, uhlalutyo olwenziwe iiyunithi kunye nezinto ngamnye.

kweefom zokwenza ingxelo okungqongqo (006) ithathele ingqalelo ingxelo esikhutshiweyo eyayibanjelwe eluvalelweni iziqinisekiso iifomu, iirisithi, amatikiti ezahlukeneyo, iziqinisekiso, amatikiti, amatikiti, uluhlu kunye namanye amaxwebhu axhasayo. accounting Analytical kwindawo yokugcina kunye neendidi ezahlukeneyo.

Off akhawunti umncono nezifunyenweyo icinyiwe ekulahlekeni kwabo banamatyala utshonile, lokuhla asethi zisisigxina, ubonelelo iintlawulo kunye nokuzinikela.