Irekhodi Consolidated yeendleko zokuvelisa: imiba esisiseko kunye neendlela

Olu xwebhu i-akhawunti isishwankathelo iindleko zokuvelisa, nto kujongwe ukushwankathela, zohlelo kunye Uhlalutyo lweenkcukacha iindleko zemveliso. Kule akhawunti ulwazi ndawonye ngama uhlobo lwenkcitho, imithombo nokudaleka, ukuyilwa iindawo, izinto yokubala. Xa umbutho-mali ezinjalo, kananjalo, ulandelelwano ebalulekileyo algorithm gidi, njengoko oku kunika ithuba lokuba utshatise iziphumo.

Imiba apho kungathathwa isishwankathelo ingqalelo iindleko zokuvelisa, ngolu hlobo lulandelayo:

• Okokuqala, le akhawunti kuboniswa irekhodi ezongezelelekileyo zonke iindleko lweshishini okanye inkampani ekuvelisweni ugqibile iimveliso ezithengisekayo, ngamanye amazwi, njengoko ngolandelelwano oluthile imisebenzi summation izalathisi iindleko mveliso imveliso;
• okwesibini, njengoko nenkqubo, methodology of udibaniso data kwi iindleko zemveliso lweshishini okanye inkampani xa iyonke.

2 uyahluka, ehamba indlela of accounting phantsi ingqalelo: semi-igqityiwe bespolufabrikatny. Ngokuhambelana isetyenziswa yiyiphi indlela, ixabiso iimpahla, ekhutshwe yi iqumrhu, njengoko kuchaziwe ngeendlela ezimbini. Ixabiso lokuqala ibalwa into lokugqibela (imveliso) yenziwa ngokongeza ngokulandelelana iindleko ifomu yayo ekrwada kwinyathelo nokukhutshwa. Kwi-akhawunti yesibini kwenziwa yonke nqanaba imveliso, ngokwahlukileyo kubalwa iindleko zokwenene nganye iimveliso eziphantse-ogqityiweyo. ixabiso lokugqibela iimpahla kule ndlela bubonwa UPawulos iinqobo accounting iimveliso semi-ogqityiweyo wasebenzisa eziveliswa kwishishini, kuba nezigaba processing kunye nebandla iindleko zemveliso elizayo. Oku kuquka iindleko zolawulo kunye accounting kwemveliso.

Le njini lwenziwa kwi oyilwayo 21, ziboniswe, umzekelo, izinto ezifana neendleko irabha ekrwada, ihagu yentsimbi, izixhobo imichiza ekrwada, nebomvu njalo njalo, ngokuxhomekeke kwishishini lemveliso. Ukuthumela yeemveliso semi-agqitywa, njengoko kubonelelwe yi-mali consolidated iindleko zemveliso, ithatha indawo ngokwesiseko-invoyisi ezifanelekileyo, kwakunye nezinye amaxwebhu zaseprayimari. Oku ibhalwe kwakhona kunye nokudluliselwa elandelayo imveliso semifinished kwi workshop elandelayo okanye isiza imveliso ukuya elilandelayo. movement reflection kwenzeka ngexabiso. Kwezinye iimeko, ngokutsho iprofayile yenkampani kwaye ubulungu yayo mveliso, kuthathelwa ingqalelo ukuhamba semi-ogqityiweyo kusenziwa ngoku kwenziwa kwi uluhlu (estimated) ixabiso lemali. Umahluko ngenxa kwixabiso ityala kwithuba eseleyo.

Eyona iphambili uguqulelo semi-agqitywa, eyenza ingxelo consolidated yeendleko zokuvelisa, ugcina kuyo zigaba ezidlulileyo iindleko zemveliso ye kwizintlu zemizi, noshowo kwishishini okanye inkampani. Izinto eziluncedo ze olu khetho ukuba:

• Kuye kwasekwa ukukwazi ukubonisa iindleko manqaku, kwaye oku, neliya, likuvumela ukuba ngokukhawuleza ukugqiba ngokuchanileyo indleko yalo imveliso ukuya ukuveliswa kweemveliso eziphantse-ogqityiweyo. Oku kuxabiseke ngakumbi ukuba inkampani eyenza i iziphumo zomsebenzi inkqubela (semi) ngethuba lenkqubo yokuvelisa;
• isiqinisekiso yawalawula ngokukuko kusini na inkqubo imveliso koomasifundisane lweshishini kunye neendawo zemveliso yayo ukuvelisa ezi intermediates efanayo. Akhawuntingi kulo mzekelo, uye kuphela iinkcukacha ngeendleko, kodwa unako yokwazi ubuninzi iyonke kwemveliso yoshishino kula masebe. Uthelekiso yengeniso lokuthengisa iindleko neendleko zangaphakathi, sinika ithuba ukulungisa iziphumo ingxelo iiyunithi noshowo data;
• wenzela ingqalelo eyondeleleneyo iindleko zemveliso, iintambo movement semi phantse akunazo (kunciphisa ubuncinane kakhulu) umngcipheko ubusela nenkunkuma;
• lula kakhulu inkqubo yobhaliso ngokwalo, kuba kunciphisa amaxabiso.

Engxakini kule ndlela kukuba ngumsebenzi qho kakhulu ezifuna-akhawunti zexeshana, ngoko ngokuhlelwa kudweliswe nezalathi yi imveliso. Nale kuthathelwa ingqalelo inkxaso-mali iyonke iindleko kuqikelelwa ngendlela extra-zenkqubo, kwaye-plant intshukumo bezinto kumsebenzi accounting eqhubekayo kungaboniswanga.