Impahla Yahlula - oku ... Ingqiqo, iintlobo, imizekelo

nezentengiselwano - umbutho empahla eyahlukileyo, esebenza egameni yayo kwi turnover yoluntu kwaye linoxanduva nezibophelelo zawo. Imisebenzi yeenkampani ezilawulwa yi-Code Civil kunye nemithetho kwicandelo-ngqo.

ubungqina

Le nkcazelo kakhulu ngokupheleleyo iqumrhu elisemthethweni equlathwe Art. 48 of the Code Civil. Ngokutsho kwakhe, inkampani ofumana amalungelo, uxanduva siyabungqinela, ukuze avele enkundleni ngokuba ngummangali okanye ummangalelwa. Zonke iinkampani kufuneka elithelekelelwayo, ipropati eyahlukileyo, ukulungelelana elizimeleyo. izinto ezikhoyo ixabiso le nkampani uxanduva liabilities. Ipropati isenokuba beshishini kulawulo zokusebenza, ubunini okanye ulawulo lwezoqoqosho. Xa kuhlalutywa imithetho ngaloo ukwahlula iimpawu eziphambili abadlali kwezoqoqosho. Ba yangaphakathi, iimpawu ezingundoqo ezikhoyo entsonkothileyo. Ukufumaneka yabo bebonke baya kwanela ukuba ukuqondwa lenkampani njengoko umbandela wamalungelo oluntu. Ngokuhambelana ne Art. 48 of the Code Civil, kandziyisa iimpawu eziphambili iifem ezifana umanyano bombutho kunye bodwa nempahla. Kulo mzekelo, indlela yokugqibela, njengokuba umthetho, yinto ephambili. Khawuve iinkcukacha ngakumbi oko ipropati liqumrhu elisemthethweni.

ezibonakalayo uphawu

impahla Yahlula - yinto into elawula izakhiwo kweNkampani kuphela. Bona owahluliweyo asethi akwi-nxaxheba / zabelo. Ubukho babo efunekayo ngpahmbi lokuphunyezwa lweshishini. Le h. 1 tbsp. 48 kuyimfuneko emiselweyo ukuba sisebenza ipropati eyahlukileyo. Oku kubonelelwa imbopheleleko yequmrhu yezoqoqosho ukuba ibe izinto eziphathekayo akhawunti kumaxwebhu. Amashishini kunye namaziko kufuneka kwiimo ezikhethekileyo ingxelo. Ngenxa yoko, le yokugqibela zinyanzelekile ukuba enze uqikelelo. Njengoko namanye amashishini, kufuneka athathele ingqalelo impahla eyahlukileyo phaya kwiphepha lomncono.

Ukucaciswa of accounting

imali eseleyo Independent ibonisa ukuphelela kunye nokubengezela hetiseka kwepropati ukuba ziyisebenzise lweshishini. Ngelo xesha, ezo rekhodi ngokonwaba kwisebe okanye kwi-ofisi ummeli. Kule meko sithetha ngayo umntu, kunokuba balance sheet esahlukileyo. Xa uxwebhu ezinjalo ayibandakanyi zonke neziphawuli luphawulwa imithombo kwenkunzi kunye ekwandiseni ubutyebi balo kuwo kwishishini ngokubanzi. Olu ulwazi oluthile lurekhodwa kuphela phaya kwiphepha lomncono.

iinkampani liability

impahla Yahlula - ezi zizinto eziphathekayo ukuba inkampani usebenzisa ukuhlawula amatyala ayo. Umthetho Siseke imeko ezibalulekileyo legazi ityala. Ngoko ke, kukho umqondiso imithetho geqe. Akubandakanyi iinkampani noxanduva lokujongana namatyala amalungu ayo. Ngako oko, shareholders akazibandakanyi ngokuqukunjelwa namatyala nkampani.

kungenzeka izifundo

Njengokuba inkalo ebalulekileyo ishishini wakhetha ubuchule layo ukuthwala uxanduva kwaye bafumane amalungelo. Ngenxa yoko, le nkampani esebenza njengesifundo elizimeleyo lobudlelwane umthetho wobukhaya. Ngokukodwa, inkampani egameni layo uphetha izivumelwano, ummangalelwa / ummangali enkundleni.

iziphumo

Ukuhlalutya izibonelelo Art. 48 of the Code Civil, siyakwazi ukubona ukuba lo mmiselo yi-3 mfuneko uphawu sento kwezoqoqosho:

1. Economic. Ubonisa ukuba inkampani unalo impahla eyahlukileyo. Oku kuthetha ukuba le nkampani wadala sisiseko eziphathekayo yokuqhutywa imisebenzi, izibophelelo zemali.
2. Substantive. Walatha nokukwazi arhente ezoqoqosho ukuze athwale uxanduva, ukufumana impahla non-impahla amalungelo zobuqu.
3. Legal. Olu phawu lubonisa ukukwazi zenkampani ukuze isebenze njenge ummangalelwa / ummangali iimbambano enkundleni.

ulawulo lweeasethi

Njengoko sesitshilo ngasentla, oyena ndoqo yequmrhu kwezoqoqosho isebenza phambi imfuyo yakhe. Le nkampani, neyasekwa ngowe ngendlela emiselwe ngumthetho iyeyiphi impahla yalo, ithathwa njenge-nxaxheba ngokuzeleyo kwegazi yoluntu. Nakuba kunjalo, ilungelo lobunini akuthethi enze kuphela isiseko, ngokungqinelana ne apho inkampani linikise ngee-asethi eziphathekayo. Le nkampani, ukongeza, angenza ulawulo lwezoqoqosho okanye ulawulo lokusebenza lwe propati. Noko ke, ezi meko, kungenzeka njengequmrhu kwezoqoqosho ukuze nokusetyenziswa kobutyebi ukuya kumlinganiselo othile kuphela. Umzekelo, iinkampani osebenza njengabanini zomthetho izinto ezithile inokuba ukuzaliseka kwepropati. Izifundo abaye kuphela amalungelo amaxabiso eziphathekayo akakwazi ukwenza ujongene nabo.

Impembelelo kwempahla eyahlukileyo accounting

Lo mthetho civil olusebenzayo kungoku nje ibonelela ukuba ukuyilwa iinkampani enomda kubutyala kwakunye neenkampani nokunika inzaliseko eyimbophelelo ziinqobo eziphathekayo, ithetha zokulenza. Kwesi sikhundla, iimpawu nkampani ezinzileyo, kunye nefuthe ngqo kwi methodology of accounting iziganeko zobomi kwezoqoqosho. Ezi mpawu self-uxanduva kunye bodwa kwipropati ekhankanywe ngasentla. umthetho Civil ayisekho ngokwalo. amalungiselelo alo zenzelwe ukuba isicelo kwizifundo practice. Indlela ingxelo ngqo, kuxhomekeka kumgaqo yokwahluka. Ngokutsho kwakhe, emnyango nkampani, iintambo kwenziwa ngokususela amaxwebhu okuqala ebhalisiweyo. Oku kubonisa ukuvela lweshishini kwempahla eyahlukileyo.

Ukubunjwa izinto ezibonakalayo

Xa uhlalutyo imisebenzi, ulungiselelo lweengxelo kuthathela ingqalelo zonke iindidi iinkampani propati. Ezi ziquka njengezinto ukuba ibinzana ngokwasemzimbeni, kunye asethi ezingaphathekiyo. Le yokugqibela, umzekelo, kuquka izinto ezifana izinto ekunene okanye iziphumo zomsebenzi ngokwasengqondweni, kwakunye noxanduva evela ekusetyenzisweni kwabo. Oku zonke izinto ozifunayo. Bephantsi kolawulo nkampani yaye kufuneka ibe nenzuzo.

imali eyongezelelweyo

A iziko elisemthethweni ukulungiselela ukuphunyezwa kwimisebenzi ethile ukulungiselela injongo zazihamba yengeniso. Ngelo xesha, imeko ezinokuvela naliphi na ishishini xa imali yaso ukuba ishishini akwanelanga. Kule meko, ulawulo usenokugqiba ukuba uthatha imali-mboleko. Uza kufumana inkxaso-mali phantsi kwemiqathango ethile. Kungakhathaliseki ukuba uhlobo mboleko, inkampani kufuneka ubungqina solvency yayo. Njengoko enye yeendlela ukuqinisekisa izenzo ziquka naluphi na uhlobo ubutyebi. Umzekelo, imali kuthi kuhanjwe ukhuseleko obunawo yokwenene, izixhobo, izibambiso njalo njalo. Nazo bathengisa Wealth. Ukuphunyezwa kwe-propati, kwakunye nemali-mboleko kufuneka zibhalwe.

Isivumelwano semali-mboleko

Isivumelwano kufuneka ukhankanye imigaqo-asethi zemali:

1. Imigaqo kunye indlela yokudlulisela imali.
2. Inkcazo yezinto, olunikiweyo ngexesha lokusetyenziswa zemali.
3. Le nkqubo, njengako ekufuneka ibuyiselwe imali ezithathwe indawo okanye enye into.
4. Ubungozi, ulawula ngokusombulula iimbambano. Kweli candelo, kubandakanywa, kufuneka siqulathe kubonisa majeure amandla.

Isivumelwano kuqukunjelwe unilaterally ayikokubambana ngendlela. Oku kuquka ukuvela ityala na nxaxheba omnye kuphela intengiselwano emva kokusayina isivumelwano. Isivumelwano nayo yokwenene. Yena kucingwa ukuba kungenziwa kuphela emva kokunikwa mali. Isivumelwano esicacisa izinto zonke iinkcukacha ngokuphathelele ukusetyenziswa kunye nokugcinwa Ilungiselelwe besibini into.

ukwandiswa kwe nkampani

Nokuvulwa kwee-ofisi ezongezelelweyo, iiofisi ummeli kwaye iinkampani zayo Sisenzo eqhelekileyo kwiinkampani asakhasayo. Ukuba yunithi ngokunjalo eqondeka kakuhle, ngoko ke uya kuba noxanduva ekugxothweni zamaxabiso kunye irhafu kwiingingqi afumaneka. Kufuneka kuqatshelwe ukuba imizimba Federal Tax Service uya kubhaliswa akukho kwisebe okanye kwi-ofisi ummeli kunye ofisi ephambili yale nkampani. Yena uya kuba noxanduva urhafiso amaqela ezahlukeneyo.

irhafu Property division eyahlukileyo

Le nkqubo, njengoko apho ulwabiwo yenziwa iintlawulo ezinyanzelekileyo-ofisi mali, i-ofisi okanye isebe, liya kuxhomekeka kwizinto ezininzi. Ixabiso iya kuba:

1. Ubukho okanye ukungabikho sheet yayo eseleyo lakhe.
2. ngokomthetho.
3. Iintlobo iimali eziqokelelweyo kunye irhafu.
4. Ukungabikho okanye ubukho-akhawunti yebhanki.

irhafu itsaliwe ngokwahlukeneyo isekelwe indawo ye-ofisi ephambili amacandelwana ahlukeneyo, ukuba ezi iingxelo zakhe yaye impahla, kubonakala kuyo. Intlawulo yee-asethi eziphathekayo, ezibhaliswe kwi nkampani Central, zibalwe ze zidluliselwe kwi-mali kwangethuba. Baya kuthunyelwa ukuhlolwa oko Federal Tax Service, apho ngokuqinileyo ixabisa ababhalisiweyo (ibhalisiwe). Lo mgaqo mnye kwakhona kuyasebenza kwizahlulo eyahlukileyo. Kuba ngamnye ummeli ofisi / amasebe / ofisi ezongezelelweyo zibalwa noseko lwalo irhafu. Oku liphindaphindwe izinga lerhafu esekwe mmandla, enqamleza ukwahlulwa eyahlukileyo. Isixa-mali ibalwa ithunyelwa kwi- mali lwengingqi.

isiphelo

Xa theory zomthetho njengomthombo umgaqo lwepropati eyahlukileyo ukhonza komthetho wamaRoma. Ngokungqinelana nemigaqo yalo, inkampani ekuqaleni, njengoko ubambiswano. Xa impahla yabo kunye namatyala zange abahlukene. Emva koko, ke, le meko itshintshe. Kumthetho wembambano yaseYurophu njengesiseko umgaqo lwepropati eyahlukileyo wakhuthaza 'imfundiso nokuzenza. " Kuye kwacetyiswa kuMbindi Ages, uPopu Innocent IV. Kamva, naziphi na ezinye iindlela ekumiseleni kakuhle eli mbutho kunye nesiqulatho umgaqo yokwahluka impahla yayo. Kulawulo ngummiselo unanamhla phezu ixesha lokuqhubeka nokuchuma nokuhlala akhoyo kwemiqathango ethile kwisigaba zembali. Ngenxa yoko, umthetho yangoku ngokuchonga iimpawu eziphambili yombutho zorhwebo, zachongwa ephambili ukuba nesizungu-asethi zayo. Ukhonza njengemfuneko kulwenziwo kwamashishini, kufunyenwe komthetho. Le nkampani, nto leyo eye izinto eziphathekayo, ukuze ningangeni izibophelelo. Kungenjalo, ndingenabo obam ipropati, umbutho akayi kuba nako ukuqinisekisa ubuchule babo ukuba ahlawule, ukuze akhokele umsebenzi oqhelekileyo yezoqoqosho ukucatshulwa ingeniso efunekayo. Umthetho esahlula ngokucacileyo izinto eziphathekayo lweshishini evela kwizibonelelo abanini ngamalungu alo (abasunguli). Ngako oko, umahluko noxanduva into ebolekiweyo.