Yeyiphi kuthetha non-current assets ziquke yaye ngenxa yabo

Phantsi kwe asset ibhekisa zonke izinto ezikhoyo kwiphepha lomncono. iirekhodi zabo zigcinwa kwi-akhawunti zee-asethi, kukho ikholam debit. Ngoko ke, ixabiso elipheleleyo lempahla lweshishini kufuneka kugwetywa kuyitsala kwi -akhawunti esebenzayo.

Impahla ebonakalayo, nengaphathekiyo kunye zemali. Kukho ukuhlelwa ngokuphathelele inkqubo yemveliso. Apha bahlule asethi zangoku kunye non-ngoku, ngokuxhomekeke ukuthatha kwabo inxaxheba kwinkqubo yemveliso.

asethi zangoku - le ipropati leyo inxaxheba kwinkqubo yemveliso kanye kuphela, kangangokuba ixabiso le -asethi zibandakanyiwe ngokupheleleyo kwamaxabiso impahla eyenziweyo. Ezi ziquka: izixhobo, iimpahla agqitywa, umsebenzi wenziwa, okanye ithengiswe impahla, kodwa hayi kodwa zingekahlawulwa, imali, njl

Ukuba impahla ye nkampani libandakanyeka imijikelo kwimveliso eziliqela, ngoko ekuso impahla non-zangoku. indleko yabelwe kwiindleko amacandelwana imveliso kwaye sibizwa ukuphelwa lixabiso. asethi Non-ngoku iquka la macandelo alandelayo: ezingahambisekiyo esele kunye asethi ezingaphathekiyo. ezingahambisekiyo zifakiwe asethi ezingezo-sikuwo ziquka izinto ezisetyenziswa ngaphezu konyaka omnye okanye abe ngexabiso kakhulu - lixhome ngaphezu iiyunithi esisiseko 30. asethi ezingaphathekiyo zibandakanya iindleko mvume, i-software mvume esetyenziswa kwishishini, mvume kunye nezinye ii-asethi non-zangoku.

Utshintsho kwii-asethi ezingezo-ngoku zinika inkcazo epheleleyo kuphuhliso yenkampani liphela. Ukuba uhlalutyo lubonisa ukuba asethi non-zangoku ziquka udidi izinto ezinxulumene asethi ezisisigxina, bakholisa ukuba zinyuke ngexabiso, libonisa ukuba ukwanda zemveliso ezingundoqo lweshishini. Ngenxa yokwanda asethi ezingaphathekiyo imali kubuchwepheshe ezintsha kunye ezintsha lwamashishini.

Loo oscillation ye ubunzima ezithile uhlobo oluthile lwee-asethi ezingezizo ngoku ibonisa yesicwangciso kwinkampani xa iyonke. Zonke utyalo izinto-asethi non-current ngenxa kwindawo yabo zokuthenga kunye nokufunyanwa ukusetyenziswa ixesha elide (ngaphezu konyaka omnye). Utyalo-asethi ezisisigxina ziquka: notyalo impahla, elibhekisela ezingahambisekiyo lweshishini, utyalo-mali kwii-asethi enxulumene engaphathekiyo, utyalo-mali kuphando nophuhliso.

Accounting-asethi non-current zivezwa kwiphepha lomncono usebenzisa iqela akhawunti. Ngoncedo lwabo, ulawulo lwenziwa kunye nobukho iindlela eziphambili zokuhamba. Olu hlobo lwe-akhawunti ukubhalisa izinto, ezo mpahla esisigxina, ebambekayo asethi sabelo, izixhobo ukuba zifakelwe, njl Ukongeza, zonke ii-asethi non-current ngokuxhomekeke lokuyimfihlo, nto leyo nayo ziboniswe kwi-akhawunti ekhethekileyo kwiphepha lomncono. Ezi ziquka iingxelo lokuhla asethi esisigxina yaye eziseleyo asethi non-current. akhawunti nganye tsariweke subaccounts, yenzelwe ingxelo kudidi ngalunye asethi non-zangoku.

Ngenxa yoko, ingxelo yazo zonke ii-asethi ishishini asethi non-sikuwo ziquka. Kukho amanqaku ukuba zikwa ukuba lotyalo-mali izinto ezinxulumene non-current. Isetyenziswa ukulawula imali eyenziwe mzuzu bokwenza into eseleyo. Investments ezenziwe kwii-asethi ezisisigxina ziboniswa kwi-akhawunti umncono 08. Kuba kwiziko ngalinye, lo acquiree, ukwenza i sub-akhawunti. Kwimakhishithi yayo imali ithatha ingqalelo iindleko ezinxulumene ekufumaneni acinyiweyo imali efunyenwe emva kokuba kuthinjwe into kwi-akhawunti.

Kuzo zonke iinkampani kufuneka bagcine iirekhodi zabo bonke izinto ukuba non-current assets ziquka. Ukulungiselela le njongo, i-akhawunti engundoqo kufuneka akhawunti ngokuba khona kwabo kunye nentshukumo ngokubanzi, kwaye subaccounts ukuba ngenxa into ngalunye asethi ezisisigxina.