Asethi ezingaphathekiyo kwenkampani - a non-cash asethi inxaxheba kwinkqubo yemveliso

asethi ezingaphathekiyo kwenkampani - yenye yeendima ezibalulekileyo umthamo wayo, nto leyo eyenzelwe ukunika inzuzo kwezoqoqosho ixesha elide lisanele ixesha. Iqela efanayo kwemali ngokwesiko kubalelwa asethi ezingezo-ekhoyo yo- mbutho. Le mali gama ukuqonda ukuba ixesha elininzi inxaxheba kwinkqubo imveliso yempahla kunye neenkonzo. Ngelo xesha linye ngokuthe ngcembe idluliselwe imveliso ixabiso layo lokuqala. I-asethi ezingaphathekiyo lweshishini iindlela ezifana-asethi bazifezekisayo iimfuneko zilandelayo:

1. Abayi ilifa isakhiwo.

2. Kufuneka kanye nezingasetyenziselwa ukwenza nawuphi na umsebenzi enxulumene ngqo imveliso yempahla okanye ulawulo yenkampani.

3. Kufuneka separable kwezinye iintlobo kwempahla.

4. Isetyenziswa ixesha ngokwaneleyo elide (iinyanga ezili-12).

5. Woluhlutha ukukwazi ukwenza inzuzo kwezoqoqosho.

6. Yiba uxwebhu wabulawa ngokufanelekileyo engqina zombini ubukho asethi kunye nokuthatha inxaxheba kwayo kwimisebenzi yezoqoqosho.

Ngenxa yoko, ii-asethi ezingaphathekiyo lweshishini - a mali non-cash, ezibandakanya iindidi ezimbini ezinkulu: igama ishishini nkampani nazo zonke iintlobo bepropathi enomgangatho ophezulu wokuqonda. Kule ingqiqo yokugqibela kuquka inani amalungelo ezahlukeneyo esiya kulinandipha nje umbutho ngokubanzi kunye nabameli balo ngabanye. Noko ke, ukuba ezi ndidi zingentla aziyi kuqwalaselwa ishishini kunye neempawu ngokwasengqondweni yabaqeshwa, izakhono zabo, kwaye ukukwazi ukusebenza, njengokuba zimpahla thaca yinxalenye kwamajelo zabo, kwaye ke ayikwazi ukuba kusetyenziswa kuphela.

Okwangoku, iimpawu ezintandathu ziyakwazi ukuchongeka, njengako apho ngokukhuselekileyo bathi asethi ezingaphathekiyo yenkampani - yeyona into umbuzo. Zezi:

1. Inkcazelo liyabonakala, okanye ukukwazi ukuchonga.

2. Ubukho status of "into amalungelo kwipropati yabucala."

3. Yenza into kufuneka lwenzeke ngenxa yesiganeko ngexesha elithile.

4. Ukuba iwonga yomthetho efanelekileyo, iziphumo ngawo kuxhomekeke ukhuselo lomthetho.

5. Ukupheliswa injongosenzi, kwakunye yimbonakalo, kufuneka zachongwa ngenxa yeziganeko ezenzeka ngexesha elithile.

6. Ukubakho yobungqina ebonakalayo njengoko ubukho injongosenzi, kunye nokuthatha inxaxheba kwayo kwimisebenzi yezoqoqosho.

Ubonelelo naye iqela eyahlukileyo eziliqela, nto leyo enokuthi ngempazamo kuchongwe udidi "asethi ezingaphathekiyo yenkampani." Umzekelo kwale mpazamo - indawo bodwa, market nokucuthwa kwamaxabiso ezinokubakho, igama elithi "amatyala" njalo-njalo.

Kufuneka kuqatshelwe ukuba inkcazo "asethi ezingaphathekiyo lweshishini" - kuba ligama ezininzi enokusetyenziswa in accounting kwaye kuqoqosho xa iyonke, ngokunjalo amanye amacandelo umthetho.