Impahla yentela ekhethiweyo kunye nengqiqo yayo

Ukuze ufumane ingcamango yokuba yintoni i-asethi yentela echasiweyo, okokuqala kukho konke kuyimfuneko ukuqonda ukuba yintoni umxholo woluvo lwerhafu echaziweyo, apho ishishini kufuneka lihlawule ngenzuzo efunyenweyo. Ngomlinganiselo oqhelekileyo, eli rhafu lenza njengeliso lomsebenzi okanye inhlangano kwixesha elizayo. Ngaphezu koko, izizathu eziphambili zeziganeko zazo zikhoyo iingxaki ezisemgangathweni kwimeko yomsebenzi wezoqoqosho kunye nokuhlawula irhafu.

Oku, ngandlela-thile, irhafu yemeko, inokubalwa ngokweengxelo zemali zoshishino okanye inhlangano, ngokomthetho, lilingana nentlawulo yangempela efuneka ihlawulwe liziko lezoqoqosho kulo xesha lerhafu.

Ngaloo zibalo, ulwahlulo phakathi kweerhafu kunye neenkcukacha zedatha ngokukhawuleza ziphakama, kuba zisebenzisa iindlela ezahlukeneyo zokulinganisela. Ezi zantlukwano zingezithuba zesikhashana, kodwa kwixesha elizayo zingakhokelela ekungalinganisweni koqikelelo lweempahla kunye namatyala, kwiimali zendleko kunye neengeniso eziqwalaselwe ekubaleni irhafu.

Izibalo zerhafu enemiqathango zenziwe, njengoko umthetho, usebenzisa iindlela ezintathu. Indlela yokumisa imirhumo kukuba irhafu echasiweyo imiselwe ngokuhambelana nomyinge werhafu yengeniso, eyabhaliswa ngokusemthethweni ngexesha lokuqwalaselwa komlinganiselo. KwiRussia Federation, le ndlela yokubala yayisetyenziswa ngo-2010, ngoko ke, ngokuhambelana nommiselo wokubakho kwezimali, kwenzelwa indlela yoxanduva. Le ndlela ibandakanya ukubalwa kweemfanelo zamashishini okanye inkampani ngeenzuzo kunye nokulahlekelwa. Kukho indlela yesithathu - indlela yokulinganisela, equka ukuthelekisa ukulinganiswa kwexabiso ngokubhekiselele kwingxelo yerhafu kunye neenkcukacha zengxelo.

Ngokusekelwe kule nto, i-asethi yentela echaziweyo ibonisa ukuba inxalenye yerhafu echasisiweyo ekhokelela ngokuchanekileyo ekunciphiseni irhafu yerhafu ehlawulwe yeshishini okanye inhlangano ukuba inzuzo kwaye kufuneka ihlawulwe ngokwemiqathango yangoku kwixesha elizayo lokunika ingxelo nangaphezulu.

Iqumrhu liyabona i-asethi yeerhafu echasiweyo ngexesha elichazwe ngayo ukutshatyalaliswa kwexeshana, kwaye xa kunikezelwa ukuba ngaphezulu, ngexesha lokuhlawula irhafu, liya kufumana inzuzo apho iya kukwazi ukuhlawula irhafu. Kwi-accounting, i-asethi yerhafu echasiweyo ibhalwa ngokuqwalasela isixa-mali sazo zonke iintlukwano, ngaphandle kweemeko kuphela apho le mihluko ingancinci okanye isuswe ngokupheleleyo.

I-formula apho iimeko ezihlawulwayo zerhafu ezichaziweyo zichanekileyo ifom: Ho = BP x StH, apho: Hayi inani lempahla echaziweyo, i-BP yinkqubo yohlukwano lwexeshana, iStN yintlawulo yerhafu yerhafu eyenziwe ngumthetho okhoyo.

Kwi-accounting system, i-asethi yeerhafu ezichaziweyo zibonakaliswa zibonakaliswa zimelele kwiakhawunti eyahlukileyo eyenzelwe ukuphendula kunye nokubonakalisa i-asethi yentela echazwe ngokuchanekileyo. Kwakhona kubalulekile ukuba, njengoko sele kuthethwe ngazo, ezi zinto zigcinwe ngokuzimela kwi-accounting, oko kukuthi, ngokwahlukileyo kwimiba nganye yeefa eziyimvelaphi yokwahlukana kwexeshana kwinqanaba.

Ukwahlukana ngokwabo kubunjengesiphumo:

- ukusetyenziswa kweendlela ezahlukeneyo zokubala ukuhla kwexabiso elithile lenkampani okanye inhlangano esebenzayo kwi-accounting;

Ukuqwalaselwa kwemali evela kwimpahla ethengiswayo ngokwemali yengeniso ukusuka kusebenzo oluqhelekileyo lwezoqoqosho loshishino;

- xa kwenzeka ukuphulwa kwemithetho yokuhlawula irhafu yerhafu yeshishini okanye inhlangano;

- ukusetyenziswa kwemithetho engahambelani kunye nemimiselo yokubonakalisa umdla ukuba ishishini okanye inhlangano ihlawula iimboleko kunye neemboleko.

Kwiinkqubo zengxelo, ezo zixhobo ziboniswa ngokungeniswa okungenayo: ngenxa yokufakwa kwe-Дт 77 - Кт 68 kwaye, ngokufanelekileyo, yokubuyisela i-Дт 68 - I-77.