Asethi zangoku, zokuhlela kunye ziboniswe kwiphepha lomncono

Igama elithi "asethi zangoku" livele yiKomiti International on Standards of accounting kwaye kumGaqo njengoko anjalo kwi IAS eqhelekileyo - uxwebhu equlathe ingxelo lwemigaqo nokulungiswa umgangatho iinkqubo accounting.

Njengoko kuchaziwe kolu xwebhu, impahla ngumthombo, ezifumene ishishini okanye inkampani ekwenzeni edlulileyo kwaye kulindeleke ukuba enze inzuzo kwixesha elizayo. Ngokusekelwe yokuba kwinkcazelo kanye iqulethe isibheno ngexesha i parameter, ukwahlula-asethi ngokwe luncedo kunokwenzeka. Kweli emhlabeni, ii-asethi ahluka:

- ixesha elide (abo ubomi kunokwenzeka luncedo kunyaka omnye okanye ngaphezulu);

- asethi zangoku (abo baye banikela lungaphantsi konyaka omnye).

Ukongeza, imigangatho yamazwe ngamazwe kunye nokuseka imigaqo phantsi apho kuyimfuneko ukuze enze ukuhlelwa asethi. Ngenxa yoko, le mithetho kwimpahla zangoku ziquka:

- ukusetyenziswa izicwangciso ngaphakathi kumjikelo yokusebenza;

- ekujongwe ukuba kusetyenziswa kuphela iinjongo zorhwebo;

- asethi, ezazicwangciselwe ukuphunyezwa kwisithuba sonyaka omnye;

- lawo zinikezelwe ngohlobo lwemali.

Bonke abanye kufuneka afake asethi non-zangoku.

Xa accounting, ii-asethi zangoku zibandakanya ezi zinto zilandelayo:

- ngaphandle kokukhetha, yorhwebo kunye nezinto izibonelelo;

- iindleko elizayo ukuba lilahlwe kwixesha elizayo, ngexesha lokunika ingxelo;

- imali;

- lutyalo-mali lwexeshana;

- Iintlawulo kwangaphambili ngenxa yokufuna izinto ngokwabo;

- akhawunti ngoku ;

- amanqaku amafutshane-term;

- ezifunyanwayo zexesha elifutshane.

Njengomgaqo, ii-asethi zangoku kwi accounting ibhalwe kwehle umyalelo amatyala abo. Le ulandelelwano na ngolu hlobo lulandelayo: nemali, utyalo-mali, ebangela ukufunyanwa (DZ), inventri kunye ezihlawulwa. Ukongeza, ngokungqinelana ne-IAS, iintlobo ezahlukeneyo ze-asethi zangoku ngeendlela ezahlukeneyo ziboniswe kwiphepha lomncono.

Cash - at ixabiso ebusweni, obonakalisa lutyalo-mali lwexeshana okwenzekayo okanye ngexabiso lemarike okanye xabiso liphantsi izikhombisi, nto leyo zithathwa njengokuba inzuzo kunye ngexabiso lentengiso. Ngu sum of yenzuzo ekulindeleke kuqikelelwa DZ nee-inventri kunye neentlawulo kwangaphambili - ngexabiso.

Yonke impahla ye nkampani okanye iinkampani inxaxheba kurhwebo, esibonakala nje kuphela umsebenzi kwimarike, kodwa ezibiza. Ukuqikelela isicelo amanyathelo ezibanzi, enye yazo na sisalathisi iintshukumo-asethi zangoku. Ngale ndlela, kuye kwasasazwa asethi ekhoyo yingqokelela okuza ezizodwa, nto leyo ebonisa impumelelo yokusetyenziswa ngalunye lweentlobo kwaye inkqubo-mali ethile. Umzekelo, i-akhawunti ezifunyanwayo kubonakala kwaye sivavanywe ngokusebenzisa umlinganiselo yayo ingeniso. TMZ turnover lomlingani ibonisa ubungakanani avareji isixa kwentengiso yeempahla kunye neenkonzo kangangexesha elithile. Enterprise Security TMZ yabonisa efanelekileyo factor yokhuseleko obonakalisa ezi zibonelelo okanye ungaphezu kwemfuneko okanye ukuswela ngexesha lokunika ingxelo. Kubaluleke kakhulu ke into ebonisa isabelo ngasinye kwezi ntlobo-asethi, asethi zizonke ngoku yequmrhu. indima yayo enkulu ingakumbi xa kucwangciswa uphuhliso lweshishini kunye nokuzimisela qhinga ishishini.

Xa lokuthelekisa uhlalutyo lweengxelo zemali sele inikezelwe salathisi njengendlela asethi zangoku zinxulumene ixabiso zonke investment umdla yile nkampani ngethuba imali yonyaka. Njengoko umthetho, amashishini zoshishino kunye eyinkunzi eziphakamileyo amanani asezantsi turnover, kunye mveliso ngokuphangaleleyo - phezulu.