Akhawunti ezihlawulwa - esinayo okanye akunjalo? Yintoni na le akhawunti hlawuleka?

Nawuphi na umbutho ezisebenza kuqoqosho emarikeni, oko abayinqobo ukuba ngenye yempahla yayo yabakho ukuhlawulwa ngenxa. Ngokuqhelekileyo, oko udidi oluthile lomthetho, ethetha inxalenye yalo propati, ngokuxhomekeke kubudlelwane yayo ebalaseleyo zemali phakathi kwishishini kunye endodeni. Kweli nqaku, sicinga ukuba iingxelo ezinjalo hlawuleka? Le nto okanye akunjalo? Kwakhona imisele ukuba akhawunti njani lweshishini yayo, kutheni kuyimfuneko ukwenza uhlalutyo bayo, bungakanani kuvela iziphumo ngenxa yokulibaziseka ematyaleni.

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Inyathelo lokuqala kukuba ukuchaza ii-akhawunti ezihlawulwa njengecandelo esemthethweni kulo mbutho. Enyanisweni, ukuba inxenye kwiingxowa zazo, apho ezifunyenwe ngeendleko mali zeqela lesithathu - oku ihlawulwe. inkcazelo yamatyala ithi ukuba kokuba ikhutshwe ithuba esisigxina yaye ayibuyiswa. Ngako oko, ebangela ezifunyenwe ngokuhamba kwexesha kuya kufuneka zizihlawulele ngokwazo.

Lo mhlaba lweshishini siquka zombini mali ezifunyenwe ngeendleko ezinkulu isabelo kunye ingeniso, kunye namatyala. Zombini - inxalenye kunqandwa yenkqubo yeshishini. Xa kuhlawulwa ziquka imali nje kuphela, kodwa ke ixabiso yorhwebo zathengwa credit eziphathekayo. Ngokusekelwe kule, sifumana impendulo yalo mbuzo: "Accounts ehlawulwa - oko simele okanye" Ngapha koko, ukuba azimisele ngqo imbopheleleko kwetyala. Ngako oko, le nkampani luthatha amatyala alo amatyala.

The main iintlobo

Akhawunti ezihlawulwa lweshishini wahlulelene, kuxhomekeke iimpawu otyalwayo. Ezi ndidi zilandelayo.

1. Iimali ezihlawulwa mali kunye non-mali imali. Ngokukodwa, ukwenza irhafu kunye neentlawulo-mali, ngokunjalo fayini kunye nezohlwayo.

2. Iimali ezihlawulwa abasebenzi mbutho. Ngokukodwa, ezi amatyala kwimivuzo.

3. akhawunti ezifunyanwayo yeempahla, imisebenzi kunye neenkonzo neminye imibutho kwakunye kumatyala kwi intlawulo izahlulo , njl ..

Yesahlulo kuhlawulwa yi ityala oosozabelo kwintlawulo yemali yabo ukwabiwa inzuzo. It senziwa ngenxa yokuba ngelo xesha dividends lomncono ubalwe ukuze akayi kuhlawulwa. Oku kuthetha ukuba imali ethile tapeworm kweemali ezihlawulelwa.

Ngenxa yoko, esinokuzifumana kwinkcazelo akhawunti ukuhlawulwa, nto leyo ethetha ukuba lo mbutho:

• Kufuneka ube isixa esithile egameni labantu bendalo okanye zomthetho, kwasekwa ngenxa yonxulumano zemali;
• It has amatyala ngohlobo invoyisi konikezelo ngetyala okanye intlawulo ngezavenge.

Amatyala Accounting credit

Kuba accounting zingahlukaniswa iintlobo ezintathu kwamatyala otyalwayo ngayo. Sisiseko oluhlobo na imigaqo elenziwe ihlawulwe. Ke kumelwe namanye amashishini, abasebenzi kunye nemali phantsi kweemeko ezithile. Ukuba umbolekisi elibekiweyo ukulibaziseka sentlawulo, ngoko eli ityala luphawulwa nje engephi. Ukuba oku kulibaziseka ifikelela konyaka omnye, ingxelo accounting njengoko ityala elifutshane. Ukuba ixesha ligqitha ngaphezulu eli xesha, ityala liyakhula libe ixesha elide. Kukho a caveat. Xa ityala ixesha elide iqalisa ukuba ngaphezu kweminyaka emithathu, kwaye ogwetyelweyo lingangenisi ibango intlawulo yayo, ngoko sisisebenzise sokucinywa akhawunti.

kufuneka bahlalutye

Akhawunti ezihlawulwa njengengqiqo zomthetho kunye accounting kubalulekile ukuba ukusebenza ngempumelelo lo mbutho. Kwakhona lo mbuzo: "Accounts ehlawulwa - esinayo okanye akunjalo?" Ukuchaza umongo osisiseko lo mqondo xexo. Ngoko ke, ebangela ehlawulwayo ingaba kuchaphazela ngqo ingeniso, ukusebenza yombutho, awile. Ngoko ke, uhlalutyo nokubunjwa kwayo, buvuthwe kunye nolawulo kudlala indima enkulu kakhulu yonke inkqubo ubukho yenkampani.

Ingqwalasela isikweliti abatyalwayo lwenziwa ngokwesiseko amanani lokugqibela mali, ingakumbi kwiphepha lomncono kunye fom efakwe 5. Ngenxa amanani lokugqibela iifom accounting, izinto ezithile ziya balwa, ebonisa inani zamatyala kuthatha ihlawulwe, kuba ichaphazela indlela yokuhlawula amatyala kunye yokuhlawula amatyala mbutho. ulawulo olulungileyo, izalathisi echaza ukufaneleka intlawulo.

namatyala ajingayo

Xa nkampani ukuhlawula ogwetyelweyo ityala kwisithuba ekuvunyelwene ngaso, yaye abazange ahlawule i-invoyisi, kuhlawulwa ungena kudidi engahlawulwanga. Kulo meko, lo mboleki ngelizama ukukhusela amalungelo abo amiselwe ngokomthetho, angenza isicelo kwiinkundla. Umbolekisi ithi ingxelo sebango kunye ndimyeke kuye onke amaxwebhu esemthethweni engqina amabango zemali.

Citizen kufuneka kukhunjulwe ukuba le meko iya kukwenza uphile lakhe igama ishishini kunye nomfanekiso yorhwebo osezantsi kwimarike loo mibutho. Ukongeza, apho kuya kubakho iindleko ezongezelelweyo ngohlobo fayini zenkundla kunye nezohlwayo.

Namatyala amele ukuhlawulwa, apho ixesha nciphiso iphelelwe lixesha

Ngokutsho kwisahlulo ityala ngazo, nto leyo ezidweliswe ngaphezu konyaka omnye, lo umda kwi ngexesha kwamatyala ixesha elide ezinokunikezelwa. Kodwa kukholelwa ukuba xa kungagqitywanga mboleki ekupheleni kweminyaka emithathu akanyanzelisi ekubuyeni, ngoko esi sixa-mali kwi-akhawunti ithathwa.

Namatyala amele ukuhlawulwa, apho ixesha nciphiso liphelelwe lixesha, etsalwa ukuba umsebenzi ngamnye. Le mali kuxhomekeke kwiziphumo ze-inventri.

Musa babe nobomi yokubhala amatyala irhafu kunye nemirhumo kwakunye izohlwayo kunye nenzala phezu kwabo. Ezinye babatyalayo banalo ilungelo lokufaka ixesha kwamatyala ixesha elide kwaye bafune intlawulo ngayo yonke loo mali.

Elokuphetha ihlala ukuqaphela ukuba kukho impendulo elula lo mbuzo: "Accounts ehlawulwa - esinayo okanye akunjalo?" Oku kwenziwa ngokusekelwe kwinkcazo njengomboleki - umntu enika indlela ukubuyela imeko. Kulo mzekelo, ityala - ayikho nje mboleko imali. Kusenokuba izinto kunye nemilinganiselo noqoqosho kuyimfuneko ukuze umbutho kakuhle inkqubo umsebenzi zemali kunye nezoqoqosho.