Yintoni na capitalisation of inzala, ufuna ukwazi wonke

Yintoni na capitalisation umdla kusenokwenzeka ukuba uyazi, asingabo bonke abemi belizwe lethu. Sekunjalo, lo gama ebalulekileyo, nto leyo ebonisa isixa yokugqibela ingeniso evela idipozithi ebhankini. Enyanisweni capitalisation yi-analogu of umdla compound, mvisiswano leyo, kwelinye icala, imela umdla efumanekileyo umdla sele ethe idipozithi.

Ngokomzekelo, umntu ngokwendalo okanye igqwetha obekwe imali iidipozithi kumaziko yeentengo zemboleko xa mali ka-100 lamawaka engange phantsi-10% ngonyaka. Kwimeko ukuba inzala ibalwa kanye ekupheleni konyaka, imbuyekezo umtyali-mali ziya kufumana 110.000 engange.

Ukuba bathe akunantlawulo qho ngenyanga, yaye, bona, kuba nenzala ngezinga elifanayo (10%), imali leyo ngenxa ekupheleni konyaka iya kuba li-100 000 engange. (Imali lokuqala) x (1 + 0.1 (ubhejo imali kwizabelo) \ 12 (linani lamathuba udityaniso) kwinqanaba 12 (linani lamathuba, leyo wafaka imali iinyanga ezili-12) = 110 471.31 engange. Oko kukuthi, ingeniso ye 471 engange. ngaphezulu. nantso into ubukhulu umdla. umahluko, kakade, incinane, kodwa ezinkulu imali, kwaye ingeniso ngakumbi kuhlawuliswa esiphakathi, kokukhona imali efunyenweyo ngenxa benefits.

Kodwa ke imali kunye capitalisation inzala akusoloko kwelase banenxaxheba kule efanayo kunye nenzala ethe ekupheleni kwexesha. Omnye kufuneka sinikele ingqalelo ubungakanani inzala, ixesha lesivumelwano kunye nexesha umdla. Umzekelo, isivumelwano ngokubalwa umdla elula kumyinge we-12% ngonyaka kunyaka akholiswe ngaphezu umlinganiselo isivumelwano-10% ne-compound inzala qho ngenyanga wonke unyaka.

Yintoni na capitalisation of interest kusenezithuba accounting? Ukuba lo mbutho sele kubekwe nayiphi na imali kwidiphozithi kwintlawulo inzala, uya kubalwa phakathi utyalo-mali. kwi umdla deposit kwemvumelwano ebizwayo kuxhomekeka kwiimeko. Kulo mzekelo, ukususela kwinqanaba umbono lo mbandela, wafumana umdla okanye hayi noko.

Idiphozithi ne ngenyanga umdla capitalisation kwi-mali ka-100 000 engange ngomlinganiselo-10 ekhulwini ngalinye ngonyaka ziya kuboniswa kwi-accounting ngolu hlobo lulandelayo: (. 100 amawaka engange) debit Credit 51 akhawunti 58 akhawunti kwisixa yinqununu. Emva kwethuba ukuvalwa inzala (zenyanga iinyanga ezili-12). Akhawunti debit 76 kunye namatyala akhawunti 91-1 ibonisa amanqaku kwi-mali ka-100 000 x (1 + 0.1 \ 12) ngo-12 degree = 10 engange 471,31. Emva koko ke wabonakalisa imali evela idipozithi (ekuqaleni 100 amawaka. Hlikihla.) I-debit kunye namatyala akhawunti 51 76 akhawunti. Kwaye ekugqibeleni, zithathelwa ingqalelo umdla ezifunyenwe amangeno-mali olandelayo (10 471, 31 engange.): Debit akhawunti 51 wothulelw ngu 76.

Yintoni na capitalisation umdla ukusuka kwindawo irhafu ngayo? Apha, ukuba inkampani egcina iirekhodi zengeniso nenkcitho ngokungqinelana nendlela yokubala, ibonisa umdla kwenziwa ekupheleni kwethuba elingana ukwenziwa kweengxelo (unyaka), nokuba kwiimeko apho izivumelwano idipozithi zaqukunjelwa ixesha elide, ezifana iminyaka emithathu. Lo mthetho elisekwe Article 271 of the Code Tax ngokunxulumene kwizivumelwano-mboleko kunye nezinye izivumelwano efanayo.