Accounting ukuze fixed-asethi ukuphelwa lixabiso

Ngokutsho komthetho, ingasetyenziswa iindlela ukuphelwa lixabiso zilandelayo ukulungiselela iinjongo kwengxelo:

- bhala-off iindleko ngenani leminyaka ubomi luncedo;

- indlela yokwehla ukulingana (linear);

- bhala-phantsi kweempahla ngokomlinganiselo inani iimveliso.

Ukunakanwa kunye nokwehla asethi esisigxina ikhutshwa phandle yenye yeendlela ukuba iqela lezinto ezifanayo lonke ixesha lobomi luncedo. Imirhumo zinganqunyanyiswa xa iimali ezingundoqo maxesha okanye ukwakha ngabalawuli, kwakunye ekulondolozweni into ixesha elide ngaphezu kweenyanga ezi-3.

Ukwenza accounting ukuze uphelelo -asethi ezisisigxina, isigqibo ngesixa-mali lonyaka ka iminikelo. Ukusebenzisa indlela yomgama, ubalo lwenziwa ngokuthi kuthathelwe ingqalelo kufuneka sihlolwe yokuqala emiselwe ekuqaleni kwexesha kwaye libalwa ngokusekelwe kweerhafu ukusetyenziswa ukuphelwa lixabiso ixesha.

Ukusebenzisa le ndlela yokwehla eseleyo, isiseko yokubala ukuthatha ixabiso intsalela ye -asethi ezenza ekuqaleni kwexesha ingxelo (unyaka).

Xa ubhala off ixabiso wamcacisela inani amanani iminyaka yokubala senziwa, ngokusekelwe ixabiso lokuqala le projekthi kwaye nomlinganiselo lonyaka apho elingezantsi linani leminyaka eseleyo de kube sekupheleni kobomi le asset bha, kunye nenani elingaphezulu - isixa minyaka (inani) ubomi.

Ukwenza ingxelo ukuphelwa lixabiso indlela ukurhoxiswa usebenzisa izixa inxenye imisebenzi, cinga uqale Isalathisi indawo okanye ubungakanani iimveliso umsebenzi ixesha kunye lulwahlulo lokuqala iindleko eyinkunzi kunye nomthamo ekujongwe umsebenzi ovela ebantwini bewenze kumsebenzi luncedo so indlela olungundoqo ixesha.

Kuba ezingahambisekiyo kulo nyaka wenzelwa le ngxelo, njengokuhla idla ibalwa nyanga nganye kwi-mali ka-1/12-mali yonyaka a ezibhekise ngokuxhomekeke indlela ukubala. Xa imveliso zonyaka eli xabiso ngokulinganayo bazenzela imisebenzi zenkampani kunyaka ingxelo.

Ukubaluleka kwinkampani uceba ne-Accounting ukuze lokuhla asethi ezingenakususwa, njengoko inika ithuba ukubala ixabiso yabo elizayo, nto leyo eza kuvumela ukuba bacwangcise iindleko zokuvelisa kunye acinge iziphumo zemali yenkampani.

data zokuqala ukwenzela ukubalwa ukuphelwa lixabiso le izalathi si zokunikwa ixabiso ezingahambisekiyo ekuqaleni kwethuba ocwangcisiweyo, ixesha elide kunye nezicwangciso zonyaka ukulungiselela ukuqaliswa-asethi ezisisigxina, kuvela eminye imibutho kunye neenkampani bamkela izigqibo; rates ukwehla; data kwi nokutshitshiswa kwee-asethi.

Accounting ukuze nokwehla ezingahambisekiyo kwaye zonke izibalo ezenziwe ngokusekelwe izakhono neekhomyutha kunye neempawu accounting. Ukuze wenze oku, ukwenza i operation elandelayo.

Ngokwamaqela imali eziphambili zokusebenza ukumisela iindleko zabo ngokwendlela ukwehla olufanayo. Ngelo xesha ngaphandle asethi yehliswe (izithuthi, oomatshini kunye nezixhobo) kunye lokudla eziphelelwe lixesha ngokupheleleyo emisiweyo.

Ikhethwa yi-inventri izinto (amaqela) i-avareji yeendleko ngonyaka ngumthamo opheleleyo-asethi ezinkulu lophelelo lweloxabiso.

Bala ubungakanani ukuphelwa lixabiso ukwenzela into nganye okanye iqela, phinda ixabiso babo amalungiselelo afanelekileyo, kuthathelwa ingqalelo iimeko ulungiso ezibonisa ukusebenza ngqo iindlela yabasebenzi.

Kunyaka yokucwangcisa kugqiba inani lilonke ukuphelwa lixabiso kuzo zonke ii-asethi ezisisigxina, ukubala ukuphelwa lixabiso, ibalwe onke amaqela ngaphandle impahla ixabiso ezivela izixhobo, oomatshini kunye nezithuthi.