Norms wamaxabiso-asethi ezisisigxina

Kwi uphelelo ingachazwa yinkqubo ecothayo ukugqithisa imveliso eyenziweyo iindleko asethi esisiseko imveliso. Ngokungqinelana nemigangatho wamaxabiso, inkampani eyenza igalelo ukulinganisa ukugxagxiseka yokuziphatha kunye emzimbeni-asethi ezisisigxina. ukwehla Iveliswe ezinxulumene iindleko zemveliso kunye ziveliswa qho ngenyanga ukusuka ixabiso accounting (balance) of ezingahambisekiyo ukuba izinto uluhlu okanye amaqela athile.

Norms of nokwehla ezingahambisekiyo ezibunjwe amagunya karhulumente yonyaka ngomyinge wenzala we intlawulo yeendleko imveliso ezingahambisekiyo kwaye ubonise isixa iminikelo yonyaka ngokwemiqathango ixabiso. Ngamanye amazwi, amazinga ukuphelwa lixabiso ichazwa njenge pesenti ratio lemveliso kwisithuba ngonyaka kwiindleko yoncipho ngenxa yentsalela kwikomkhulu engundoqo imveliso.

Ngokuqhelekileyo, le umlinganiselo umiselwe kwaye ujonge lonke ixesha maqumrhu karhulumente, amazinga ukuphelwa lixabiso minye iinkampani nemibutho yazo zonke iintlobo zolawulo kunye nobunini.

nkqubo uphelelo karhulumente - iyinxalenye nkqubo yenzululwazi kunye nobuchwepheshe lulonke. State, ukumisela imigangatho ukuze kubalwe lixabiso inkqubo yokusetyenziswa kunye neentlawulo, ulawula uhlobo izinga yokuzala kuwo onke amacandelo ezoqoqosho, nangoncedo yale ratio limisela umyinge wokuphelelwa lixabiso kwandule ke nokuhlaziywa eyinkunzi ezinzileyo.

Yokuyisebenzisa kwinkqubo lizwe lokuyimfihlo na ezi mpawu zilandelayo: Amazinga ukuphelwa lixabiso ziyafana, kuba ukubala yasebenzisa indlela efanayo ngqo-line, iintlawulo ziqukiwe ebiziwe, zenziwe kwixesha kwethuba kanye zokusetyenziswa izixhobo zomsebenzi.

Namhlanje kukho amazinga ukuphelwa lixabiso ezintsha kunye nemithetho ukubala yayo.

Esakwazi ulwabiwo ukulungiswa ezinkulu. Nawuphi na umsebenzi wokulungisa wenziwe ngeendleko ndleko, ithi idaleke kuyo xa kuyimfuneko, -mali eza kugcinwa nasezigxineni ukulungiswa.

Ekupheleni ubomi (elawulayo) ukwenzela izithuthi, izixhobo okanye oomatshini ukuphelwa lixabiso accrual luyekisiwe. Nangona ngaphambili ibalwa ngexesha ukusebenzisa ii-asethi ezisisigxina, kungakhathaliseki ebomini. Kuba izakhiwo, izakhiwo kunye nezinye ii-asethi ezisisigxina uhlala inkqubo efanayo zokubala ukuphelwa lixabiso ukwenzela ixesha kanye yonke yokusebenza.

Ukwandisa umdla iinkampani ukuze kuphuculwe asethi ezisisigxina kuvunyelwa ukuba isicelo ukwehla olukhawulezisiweyo kwee-asethi esebenzayo esisigxina (izixhobo, oomatshini, izithuthi). Esiphelo sesokuba ukudluliselwa ngokupheleleyo ixabiso (balance) ulwazi malunga neendleko kwemali kwixesha elifutshane, oko kwandisa izinga wamaxabiso, kodwa hayi ngaphezulu kwe kabini.

Ukongeza, amashishini amancinane kunye nemibutho kunyaka wokuqala ukusebenza inokuba Ukongezelela, ubhale kulo iindleko isiqingatha ixabiso asethi ayo amisiweyo, ubomi into kufuneka ube neminyaka engaphezu kwama-emithathu.

Ngenxa yokuba usebenzisa ngereyithi olukhawulezisiweyo zonyaka wamaxabiso, ungenza ngokukhawuleza ukuhlaziya-asethi esebenzayo esisigxina bandisa ukusebenzisa imali eyaneleyo ukuphelwa lixabiso ukwenzela ukulungiswa ngokutsha kwemveliso, ukunciphisa irhafu yengeniso. Ukongeza, lo mlinganiselo uyakuphepha le kukuwohloka iinyembezi kwamaziko emveliso esebenzayo, inkxaso kubo VAT kwinqanaba eliphezulu, nto leyo eza kwandisa amandla emveliso kunye ukuvelisa iimveliso ezisemgangathweni engcono kunye neendleko eziphantsi.

A simo HIV iyafana kwi yokuba izityholo ukuphelwa lixabiso ngokupheleleyo kwi kulahlwe yenkampani.