Uhlalutyo oxwesileyo

Uhlalutyo lwamanqaku e kwiphepha lomncono yenziwa ukuchaza ii-kwilifa isakhiwo nkampani kunye nemithombo yalo mali. Iindlela yokuvavanya uxwebhu akhawuntingi ukuze kukhethwe ezahlukeneyo.

Umzekelo, uhlalutyo nkqo ibonisa isakhiwo kwemali yenkampani, imithombo zabo. Uhlalutyo nkqo uvumela uvandlakanyo isalamane. Ezi iingqikelelo, ke, kwenza kube lula ukuba ukuthelekisa ukusebenza kwezoqoqosho kwiinkampani, eziya kwahluka ngokumalunga nezibonelelo ezisetyenziswa ukugudisa ifuthe lokunyuka kwamaxabiso, nto leyo bayasigqwetha amaxabiso elililo kwiingxelo zemali.

Ndiqhuba uhlalutyo nkqo lwenziwa ngokuhambelana mzobo. Okokuqala sibone isabelo-asethi zangoku kunye olungatshintshiyo ngenxa ingxelo, emva kokuqwalasela isakhiwo zabo, ukuchonga umlinganiselo asethi imali kunye namatyala yangoku, kunye nesakhiwo zabo. Emva kokuba izigqibo ezibangela utshintsho ingxelo.

Uhlalutyo oxwesileyo - indlela leengxelo zovavanyo, nto leyo iquka ulwakhiwo zabambalwa (okanye omnye) nezingqengqelo yohlalutyo. Kwezi ezakhiwe amaxabiso elililo zincediswe enxulumene noko lokuncitshiswa (ukwanda).

Uhlalutyo oxwesileyo ngakumbi lula wenziwe usebenzisa itafile yohlalutyo equlethe amaxabiso ezifana component isixando (asset) ekupheleni kunye ekuqaleni konyaka xa imali kunye nepesenti lilonke lobungakanani utshintsho Sheet (assets) imali, iipesenti ingxinano. Xa isithethi thaca kumaxwebhu kuquka lokuphumla ngaphezu konyaka, isiseko ubalo weerhafu lwenziwa ngamaxesha ezininzi ezikufutshane (iminyaka). Ngoko ke, uhlalutyo tye ivumela ukuhlola kuphela utshintsho izikhombisi ngamnye, kodwa ukuchaza intsingiselo yazo.

uvavanyo nkqo ikuvumela ukuba banikele ingqalelo kwizinto abe mkhulu ubunzima ethile. Uhlalutyo oxwesileyo ingqalelo kwezo amacandelo, umyinge leyo iyahluka discontinuously. Abo kunye namanye amacandelo ngandlel 'ithile izalathisi kweendawo yingxaki lweshishini. Sebenzisa enye kuphela Uhlalutyo enqamlezileyo kudla usebenze. zombini iindlela e ezintsonkothileyo lungasetyenziswa ngakumbi ukubonisa umfanekiso ngokupheleleyo.

Ngoko ke, othe tye kunye nkqo uhlalutyo lomncono zihlobene zihlobene.

Kufuneka kuqatshelwe ukuba zombini ezi nkqubo zixabiseke kakhulu ekuqhubeni uthelekiso phakathi-ifama, ethelekisa iingxelo zamashishini ezahlukeneyo imithamo kwimveliso kunye nemisebenzi.

Kukho kwakhona indlela ukungavumelani yovavanyo kwezoqoqosho. It is a amaxabiso entsonkothileyo isalamane, ekuye kwagqitywa ngokungqinelana ingxelo accounting, mayimane data kwi iilahleko uzuza. Le okuza zisetyenziswa ngokungqinelana ithiyori, ebonelela ubudlelwane article phakathi izinto ezithile kule ngxelo. Amaxabiso ezithandwayo iya kuxhomekeka kuhlobo ishishini lemveliso, ubungakanani labo, nto leyo idla kuqikelelwa kwentengiso ngonyaka, okanye i-avareji ixabiso asethi. Kwezi zalathisi zingachaphazela uqoqosho ngokubanzi kunye sigaba somjikelo kwezoqoqosho. lomlingani ubalo lwenziwa kwi iingxelo, leyo ziye zaguqulelwa ngendlela yohlalutyo.

Njengoko i Ngaphezu indlela esetyenziswayo indlela impembelelo. Le ndlela ivumela ukuba ukucwangcisa utshintsho kwi mpawu kubangela ukuba kwenzeka phantsi kwempembelelo yeemeko ezithile ukuba isiphumo okuthiwa oluninzi. Ngoncedo imifuziselo deterministic lwenziwa zophando uxhulumaniso ezisebenzayo phakathi uphikiswano (izizathu) kunye umsebenzi (Izalathisi zomsebenzi).