Iindlela sokubala ukuphelwa lixabiso

asethi Fixed zihlawulelwa lwamashishini zinokusetyenziswa kwithuba elide ukuba ubonelelo ngeenkonzo, ukwenziwa kwemisebenzi, imveliso okanye iinjongo zolawulo.

Umbutho ephambili uthathela ingqalelo asethi phantsi kwale miqathango ilandelayo ngaxeshanye.

Into esetyenziswa ngqo ukwenzela ukubonelela ngeenkonzo, imisebenzi kunye imveliso, ukuze zisetyenziswe kulawulo eziqeshisayo. Ixesha lokuba asebenzise into kufuneka ibe ngaphezu konyaka omnye. Oku akuvumelekanga zokuthengiswa elandelayo ye-asethi. Le into anekhono elizayo ukuvelisa iinzuzo zoqoqosho ukuya kwishishini.

asethi Fixed ziquka izakhiwo, izakhiwo ezahlukeneyo, amandla kunye noomatshini zokusebenza, izixhobo kunye noomatshini, ezothutho, ikhompyutha, izixhobo (hardware kunye labenzi botywala abasakhulayo), izityalo ezikhula nezinye.

Accounting kunye neendlela zokubala nokwehla ezingahambisekiyo

Ngexesha imveliso okanye phantsi kwempembelelo engqongileyo uphelelo ngokuthe ngcembe-asethi ezisisigxina, ukuba zitshintshela ixabiso labo lokuqala ngexesha ukusetyenziswa elide umgangatho iindleko zemveliso. I-accounting uboniswa ugcwalisa kwi izithethe ezisekiweyo ukuguga. Kulo mzekelo, ukuthetha lixabiso leyo ibinzana lemali ekunciphiseni ngokusebenzisa izinto ze -asethi ezisisigxina ixabiso lokuqala iimpawu zabo zobugcisa, ngokwasemzimbeni kunye nangoqoqosho. Xa ngenye indlela, uphelelo uvakalisa ukuqokelela imali leyo iza kusetyenziswa ukuhlaziya izakhiwo nokuguga. Oku kwenziwa ngokuthi kubandakanywe iindleko wamaxabiso.

Izikhokelo lokwenza asethi accounting esisigxina, iindlela ezinjalo ingqalelo intlawulo lokuyimfihlo njengoko eseleyo yancitshiswa, indlela yomgama, yokurhoxiswa ixabiso usebenzisa udibaniso iminyaka ucikizeko lwezi ixesha nexabiso debit ngokomlinganiselo isixa bomsebenzi (eyenziweyo iimveliso).

iindlela yomgama wamaxabiso ukubala

Le ndlela ivumela ukuba ukubala lokuhla yonyaka ngendlela eqhelekileyo. idatha okokuqala ukubala ixesha bentsebenzo (ukusetyenziswa) le into. Formula 1 / inani leminyaka * 100%. Isixa ukuphelwa lixabiso ukwenzela unyaka ibalwa phinda sokuqala iindleko replacement ibalwa zinga eliphezulu.

Indlela non-linear ukubala ukuphelwa lixabiso

Kunye nokwehla ukuphelwa lixabiso imali yonyaka ibalwa phinda amaxabiso uphelelo kwi ngexabiso (intsalela) oomatshini kunye nezixhobo, kuphuhliswa ekuqaleni konyaka.

Xa kulahlwe ixabiso udibaniso lwamaxabiso of iluncedo amanyathelo ubomi yonyaka lokuyimfihlo kuthetha ukumisela imveliso kwexabiso yokuqupha ratio lonyaka, nto leyo kubalwa ngokwahlula-hlula ukuvalwa eseleyo kuthetha ukuba ubomi umdibaniso amanani iminyaka kwekota luncedo le into.

Le ndlela velisa ukuphelwa lixabiso umlinganiselo ngokuphindaphinda kwisalathiso umthamo kumsebenzi owenziweyo (imveliso eyenziweyo) ngokwemiqathango volume phezu xesha lokunika ingxelo kunye lokuhla. Le into yokugqibela libalwa lulwahlulo indleko yokuqala mali kunye nokukhululwa ekulindeleke kweempahla (imisebenzi) kuwo onke isicelo luncedo le-asethi. Kulo mzekelo, ukubalwa ukuphelwa lixabiso zikhutshwa ngenyanga nganye.

Ukuze yorhafiso kuvunyelwa ukuba basebenzise iindlela ezahlukeneyo yokubala ukuphelwa lixabiso. Noko ke, ngokuba zaseprayimari ethile kuthetha ukuba ukhethe enye indlela leyo rhoqo esetyenziswa ekubaleni.

Ngokubanzi, irhafu kunye accounting lokuhla kucetyiswa ukuba indlela ethe ngqo. Kulo mzekelo, i data ye zombini ziya kuba efanayo, ingakumbi ukusukela indlela yomgama yokubala ukuphelwa lixabiso elula kakhulu.