Impahla fixed

Kukho imali yale nto, leyo ibizwa ngokuba "asethi Non-current". Oku kuquka ukwakhiwa ezahlukeneyo zoqoqosho imali emalunga ngaphantsi asethi ulwelo, ukuba lulutho oboniswe iminyaka embalwa. Kweli candelo, ichonge inani lamaqela eseleyo, okt-asethi ezingaphathekiyo (amalungelo epropathi enomgangatho ophezulu wokuqonda, kwaye amalungelo awodwa omenzi wechiza ezahlukahlukeneyo, iimpawu, iintlobo ezahlukeneyo mvume kunye nemibutho omhle). Ngenxa yoko, ii-asethi non-current zidweliswe kungekho sizathu emzimbeni, njengoko hlobo, kodwa, kwangaxeshanye, oxabiso likhulu.

Icandelo elilandelayo sihloko siyazi "asethi ezizinzileyo". Ezi ziquka umhlaba, izakhiwo, izithuthi, izixhobo kunye nezinye ii-asethi ezisisigxina lweshishini okanye umbutho. Apha ubonakaliswa inxalenye eziphathekayo, nto leyo eye yaba yinxalenye yabantu abasebenzayo. Ezi asethi non-current ukudlulisela ixabiso yabo impahla eyenziweyo ngokuthe ngcembe, ekuhambeni kwexesha, ukusa kumkhamo ukuguga.

Ke ekugqibeleni, inqaku lesithathu - "Ukwakha inkqubela". Ezi ziquka yonke idatha kwi indleko yokwakha, oko kukuthi, izixhobo nanceba, ixabiso ukuyilwa asethi ezisisigxina kunye nezinye ezininzi iindleko ezinkulu ngenxa yokwakha.

Utyalo-asethi ezisisigxina ukuba imali

Le ixabiso intsalela ye propati, yathengwa ukuze ibe intlawulo imibutho eyahlukeneyo ukusetyenziswa okwethutyana kunye ilifa kwipropati ngenxa yenzuzo. investment zexesha elide kangaka niyenzayo, isikakhulu amagatya kunye kwiinkampani ezinxulumene kunye neminye imibutho.

Ukongeza, investment zexesha elide kwakhona mboleko ukuba zibonelelwa yi kwemibutho. Ngowe-2003, savelisa inqaku "asethi yerhafu senziwa". Iqulethe ulwazi ngokungqinelana AR-18/02. I 'esamisiweyo credit irhafu " parameter imele yemvelaphi umahluko. Ngokuhambelana AP-18/02 ibango 8, umahluko zethutyana iindleko kunye iingeniso ukuba ukudala inzuzo accounting okanye ilahleko ixesha ingxelo, noseko yerhafu senziwa nezinye izihlandlo yerhafu yengeniso. Zakuba zifikile umahluko nga kuqondwe ukuba iingeniso ukusuka ukusebenza ngexesha lokunika ingxelo, leyo kwakheka kwi isiseko siseko accounting, ingeniso encinane, nto leyo ithathwa kwi mali werhafu.

Ezinye ii-asethi noncurrent

Kweli nqaku, sinokubonisa attachments kunye nezixhobo musa abonakale impahla kwicandelo 1 loMthetho kwiphepha lomncono. Emgceni 08 engabonakaliswa iindleko "Utyalo-asethi ezingezo-zangoku", nto leyo ebonisa ezifunyenwe asethi ezingaphathekiyo ukuba ningoyiki ukusebenza ekupheleni konyaka.

Kwicandelo lesibini nqaku lichaza ii-asethi zangoku - utyalo-mali kumaziko kunye nokusebenzisa kwabo ngomjikelo wemveliso eyodwa okanye ikhalenda ixesha elifutshane, ingakumbi, hayi ngaphezu konyaka omnye. asethi ezikhoyo ngoku uninzi lwamashishini ibaluleke, kuba ukudala isiphelo ngenxa yemisebenzi zezi kwamashishini.

"Uluhlu" enye yala maqela alandelayo izinto balance sheet qela. Lokuqokelelelwa izinto elijikeleza kuthetha leyo ibhalwe kwiphepha lomncono amanqaku ahambelanayo (izinto kunye izinto, kunye nezinye izinto ezifanayo).

Kwakhona safaka oovimba of raw materials ukuba izinto eziphambili kunye encedisayo. Umzekelo, iindawo nanceba, uthenge imveliso semi-igqityiwe, amacandelo kunye neminye imilinganiselo eziphathekayo, ezidweliswe kwi-akhawunti 10 "Materials". Yayiza ifana ulawulo lwe-asethi non-zangoku.