Imali eyayithwele. nezimaphambili ezingundoqo

Ukuvavanya ukusebenza kwinkampani (inkampani) enza phezulu uxwebhu enjalo, njengoko imali eseleyo. Oku kubonisa umlinganiselo asethi namatyala lweshishini. Ngenxa yoko, ii-asethi zahlulwe asethi ezisisigxina kunye yangoku. Accounting ukuze inkunzi ngokuqhelekileyo oku kunokubangela iingxaki, kodwa engundoqo, kusetyenziswa amaxesha amaninzi kule minyaka, ngamanye amaxesha kunzima ukuhlola. Kuba iinkqubo zovavanyo ezisetyenziswayo into efana ethwele ixabiso.

Yintoni na? Xa accounting, lo gama luchazwa yi ixabiso asethi ixesha elide, nto leyo ibhalwe kwiphepha lomncono yaye zirekhodwe kwi balance sheet lweshishini elo. Phantsi asethi ixesha elide libhekisela ixabiso kwiinkampani propati.

Ixabiso ethwele zenkampani elingana nexabiso t layo. N. net assets, okt ixabiso asethi lilonke, emva kokutsalwa amatyala (amatyala total). Ukuba ukuhlola ukusetyenziswa kwayo ingqiqo lokuqala, indawo kunye inventri iindleko.

Ixabiso ethwele of ezingahambisekiyo zidla zinakanwa ngexabiso, etsalwa unciphiso. Ixabiso lokuqala ibandakanya iindleko zokwakha okanye isakhiwo ezi mali kunye nokusiwa kunye nofakelo iindleko.

Iindleko zokuthenga usebenza ingxelo mali izinto ezingahambiyo, apho kufuneka sihlolwe, njengoko e 01.01.1960, i Kuyinto eli xabiso kumiselwa phezu kufuneka sihlolwe ebhalisele esikalini. asethi zisisigxina, ukufunyanwa okanye ukwakhiwa okwenziwa ngendleko-mali accounted for phantsi iindleko inventri. izinto ezifunyenweyo ezinikelwe zibhalwe ecaleni yokusasaza le loxwebhu (kuquka iindleko ukufakela komamkeli, ukuba oko kuyimfuneko). Ngexabiso abhalwe esikalini zemathiriyeli ekrwada, amafutha, izahlulo nanceba, kweemveliso ezigqityiweyo. Low ixabiso-, (wear) izinto - ngeendleko (wear - kukho into eyahlukileyo kwicala liabilities).

Inkqubo yokuqingqa inani lokuqala ochazwa ngumthetho kwaye kuxhomekeke indlela nokufunyanwa kwezi arhente (ulwakhiwo, imveliso, umnikelo, njengokuthengisa, wabelana trust lokuphumelela). Imali ethwele esanda wavuma ukuya mali lweshishini ngokwesiqhelo ilingana ixabiso yabo yokuqala. Amaninzi Yenziwe yeendleko ukufunyanwa injongosenzi kunye uyifake ukusebenza.

Kuzo zonke maxesha alandelayo, isixa ithwele kuncitshiswa ubungakanani ilahleko ekungenwe kuzo kunye unciphiso. Ukongeza, ukuba kuthengwe ezingahambisekiyo wasebenzisa uboleke imali, kubalulekile ukuba uthathe ingqalelo intlawulo inzala mboleko phakathi kwisithuba soniko ngxelo.

Minyaka le kunyanzelekile vandlakanyo lutsha lwe-asethi ezisisigxina. imali yabo ethwele inokwahluka ngexesha ukusebenza phantsi kwempembelelo yeemeko ezininzi ezahlukeneyo: utshintsho kwexabiso lemarike, iindleko zokusilungisa kunye nokujika, isondlo, njl Ixabiso kwemali kuchaphazela iimeko zokusebenza le - kokugquma bume ndlongondlongo, ixesha nexesha esisetyenziswe, inani kweenguqu zomsebenzi, neenkqubo. emali. maxa wambi Konke oku kwenza ukumiselwa xabiso yomsebenzi inokusebenza kuphela iingcali abanezakhono eziphezulu.

ixabiso stock zenkampani ukuze kubalwa ngeendlela ezahlukeneyo. ixabiso Par, ebhalwe umba lezabelo ugqitywa ubungakanani isabelo-zabelo kwi kwemali yesabelo-mali. Ixabiso eliyimali sezabelo sele alufane lusetyenziswe, okt. A. nangoko emva kokukhululwa, baqalise ukuba abe nenani kwi umba (amadlozi), nto leyo ingaphezulu wesiqhelo.

Le ngxelo zemali lweshishini ubonakala xabiso sezabelo. Yeyona umlinganiselo ixabiso layo asset net kwinani yezabelo ezikhutshiweyo.

Ixabiso lempahla kumiselwa ngendlela efanayo kubo bonke ngokungqinelana nemiyalelo yoMphathiswa wezeMali. Kuyinto ukungangqinelani kunokwenzeka ibalwa imiyalelo kunye nemithetho ixabiso elililo emarikeni. Okuninzi Isalathisi ngokwenene ixabiso lemarike isabelo enye ilingana ixabiso lemakethi asethi lahlulwe ngenani lwezabelo. Ukongeza, kukho ixabiso ukutshona ezabelo - kunye definition yayo ithathela ingqalelo ixabiso ukutshona asethi, oko kukuthi, imali leyo impahla inkampani ithengiswe xa kuthe ungonakala. Le ukulinganisa ukuba ixabiso - linyathelo ayimfuneko ezinokulungiselelwa imali enkulu ngenxa kwingqikelelo ingozi enokwenzeka.