Accounting asethi ezingaphathekiyo. Bona kubonakala kwiirekhodi zemali

asethi ezingaphathekiyo kuthethwa izinto ukusetyenziswa ixesha elide kangangokuba ziphatheka yaye akukho nesakhiwo lenene, kodwa ube ixabiso esetyenziselwa ixesha elide (okt ngaphezu kweenyanga ezilishumi elinesibini) kwaye angasindisa ingeniso ibhizinisi kwixesha elizayo (iinzuzo zoqoqosho).

Accounting-asethi ezingaphathekiyo izinto kunye namaqela ngamnye.

asethi ezingaphathekiyo kuquka inkcitho umbutho; ishishini igama lweshishini; ilungelo kuphela umnini yamanqaku kweenkonzo kunye zokuthengisa; copyright kule database ulwazi; ilungelo yedwa ngenxa iziyilo, imifuziselo ezizodwa kokusungulwa patent.

Thatha ingqalelo asethi ezingaphathekiyo ngokususela izibonelelo elongamayo "Accounting-asethi ezingaphathekiyo".

Musa ukubandakanya-asethi ezingaphathekiyo abasebenzi umgangatho onjalo lweshishini njengoko zobuntlola boshishino kunye nokukwazi kwabo ukusebenza kunye neziqinisekiso, ngenxa media zabo basenokuvana kwaye ayinakusetyenziswa ngaphandle kwazo.

Accounting -asethi ezingaphathekiyo ukwindlela ngokukodwa le akhawunti 04 ukuba iyasebenza. asethi ezingaphathekiyo apha ibonakale kwiindleko.

Accounting ukuze inzuzo-asethi ezingaphathekiyo kuxhomekeke koko kuhlobo contract abazenzileyo kwisityalo: i enqila izixhobo; ilayisensi (evulekileyo, kuphela, ilayisenisi non-kuphela); izivumelwano ngomhla ngenxa yomthetho "Xa ukhuselo iimpawu zorhwebo kunye nemiqondiso '; abo kusekelwe phezu komthetho welungelo elilodwa lomenzi wechiza; izivumelwano hlobo; izivumelwano zombhali nabantu ukutshintshwa amalungelo non-yedwa kwaye kuphela ukuba basebenzise imisebenzi yobugcisa, uncwadi kunye nenzululwazi.

Xa inkampani iveza asethi zayo ezingenakuchukunyiswa kwanezithwala iindleko ezithile, ukuze zibandakanya iindleko eziphathekayo, iirhafu eliqokelelweyo, iindleko zabasebenzi, njalo-njalo.

Xa ingxelo yophando-based ezidaleka ixabiso lokuqala-asethi ezingaphathekiyo. Le mali uncedo-ukubala ukuya kwi-accrual basis, ezisekelwe phezu amaxwebhu qinisekisa yeendleko ezenziweyo nokudalwa asethi ezingaphathekiyo. asethi ezingaphathekiyo eza kuqala kulinganiswa kwindleko, nangona befika kwinkampani endleleni.

Kuba into nganye avelise accounting okuhlalutya asethi ezingaphathekiyo usebenzisa amakhadi imilo asethi ezingaphathekiyo №NMA 1. Ngenxa yedini intshukumo loxwebhu ngetyala (Ukunikezelwa) kunye namanye amaxwebhu igcwaliswe kweli khadi ikopi enye kwaye kuqhutywa kwisebe accounting.

Accounting-asethi ezingaphathekiyo yenkampani yakhelwe ngokusekelwe-nkqubo yobalo yombutho, nto leyo evunywe yi yintloko.

I-asethi engaphathekiyo ukuba safunyanwa ngenxa uphuhliso, kuyimfuneko ukubonakalisa kwiphepha lomncono, ngokuxhomekeka ekubeni le nkampani iye ulwazi isigqibo oluthembekileyo iindleko ezo ezinxulumene nophuhliso lwe-asethi engaphathekiyo; kungenzeka ukuba apho kuya kufumaneka izibonelelo zoqoqosho ezinxulumene nokusetyenziswa kwayo; injongo, izakhono zobugcisa kunye nezibonelelo ukwenzela ukuba i-asethi engaphathekiyo ukuba isimo apho kokuba usetyenziswe.

Qaphela ukuba ukuba iinqobo i-asethi engaphathekiyo akaphenduli, ngoko ezo ndleko ezinxulumene indalo yayo okanye ukufumana ziyanakanwa neendleko kwexesha lokunika ingxelo leyo yenziwe ngaphandle ingqalelo ezi ndleko njengoko-asethi engaphathekiyo.