Iimveliso Iphele. Accounting and Management Accounting

Zemibutho yorhwebo kunye namashishini mveliso kufuneka eyabo imithetho ingxelo olulodwa, nto leyo ebonisa ngokupheleleyo umahluko enkulu iimpawu nemisebenzi yabo kwezoqoqosho. Umzekelo, i-43 ukuya kwi-enkundleni inani iimveliso nilungile, amashishini kuphela kusetyenziswa ukuze kwenziwe imveliso yempahla ezithengiswa ngokwayo. Kule akhawunti idluliselwe iindleko emalunga-akhawunti 40 kwinkqubo wokwenziwa kwempahla emva elifike ngalo kweso yokugcina sele ngendlela ogqityiweyo. Oku kufezwa iintambo ilandelayo - akhawunti 40 nguye kwaye 43 ngokulandelelanayo ithathwa.

amashishini Control sinokuzuza ulwazi ukuba uya kuninceda "imveliso igqityiwe", ngeendlela ezahlukeneyo. Kwindawo yokuqala, eli nani sikuvumela ukuba ubone indlela apho warehouses inkampani zilayishwe. Kakade apha sinokugqiba enoba ukwandisa imveliso okanye, phezu koko, kuyimfuneko ukukhuthaza intengiso, njengoko stock kweempahla ugqibile ingaphezulu eqhelekileyo.

Kwakhona, musa ukulibala malunga ebekelwe bucala iimveliso ugqibile, nekufuneka nezakusoloko ikhona kwi nkampani. Abafunwayo inxaxheba kurhwebo kwezoqoqosho kunokuba engalindelekanga variable, ukuze le nkampani kufuneka bakulungele oko ukulandela umyalelo enkulu, nto leyo kufikelelwe uvimba kuyilwa. Noko ke, enkulu kakhulu reserve izaliswe iindleko ezingeyomfuneko zokugcina iimveliso, ukongeza, lwandisa amathuba umonakalo iimpahla egcinwe kwindawo yokugcina impahla, leyo kusenokubangela ilahleko inkampani.

Emva kokuba imveliso ogqityiweyo efika yokugcina, kwaye kwabalelwa ngokuba njengoko sinjalo ezimali, ilindela isiphelo yayo engaphezulu. Wafumana umyalelo umthengi yanelisekile kunye nje, leyo, Kambe ke, kufuneka ngokufanelekileyo ibonakale. Ngokuqhelekileyo, ukuqonda imveliso kubonakala kwangoko phezu ngolwandle, kodwa kunokuba iimpahla sele zigqithiswe ubunini umnini omtsha, ngokungqinelana kunye neemeko zokuhamba. Noko ke, kwezinye iimeko, ingeniso ayikwazi ingqalelo ngoko nangoko, kwaye ke ngoko kubalulekile ukuba usebenzise ukubala ezongezelelweyo 45.

Kodwa ke makhe siqale sithethe ngendlela esilwazingalo of accounting. Xa ngenqanawa iimveliso agqitywa, iintambo zombane usebenzisa, ukongeza esixubusha iingxelo-43, kananjalo 90, obizwa ngokuba "ukuthengisa". ukuthunyelwa yokuba kuba ibonakalisa debit yaye, ngokunjalo, i-akhawunti yetyala "Kugqityiwe izinto". Kamva kwi kwityala 90 nabo bangena Inzuzo efunyanwa ekuthengisweni. Umahluko phakathi ebiziwe, wafudukela-90 ngokuthi udluliselwe 43 yethu kwakunye iinzuzo evela kwintengiso iya kunika uluvo lokuqala yintoni inzuzo inkampani unokufumana ngemisebenzi yabo ishishini.

Ukuba ingeniso kuthathelwa ingqalelo ngoko nangoko, kodwa ngokuqhelekileyo kuyenzeka, ukuba kukho inkampani ezikhethekileyo imisebenzi kumazwe angaphandle, sidibanisa Classic akhawunti "impahla ngenqanawa" chain kule nombolo 45. Kulo mzekelo, kufuneka ukuba sitsale kwi-akhawunti ngokuthi bafake imali-43. Xa, phantsi komthetho, inkampani ifumana, ekugqibeleni, ilungelo ukuqaphela ingeniso, le mali angathumela iindleko zemveliso ukusuka 45 ukuya 90 bill.

Kulo msebenzi abanamanqaku of "imveliso Kugqityiwe" sele kugqityiwe. Njengoko ubona, le ngxelo kubaluleke zasesekondari, ebonisa ukuhamba kwempahla koomasifundisane imveliso ngokusebenzisa yokugcina umenzi kunye nendawo yokugcina umthengi, kodwa kuyo, kwangaxeshanye, inika iinkcukacha yohlalutyo ezibalulekileyo ezifunekayo ukuze izigqibo zemveliso kunye nokuthengisa eli candelo, ngoko ke ixabiso kufanele kungajongelwa phantsi.