Lutyalo-mali lwexeshana

lutyalo-mali lwexeshana Yimali zamaziko zoshishino kwizixhobo zemali ohlukeneyo kwisithuba seenyanga ezilishumi elinesibini. Eyona engundoqo iintlobo kwemali - Ukufunyanwa esayilwayo zexesha elifutshane, bonds, izatifikethi ze dipozithi, kwakunye iidipozithi kunye semthethweni ubuncinane isithuba sonyaka omnye.

lutyalo-mali lwexeshana - indlela yokusebenzisa ngoku yempahla yayo imali ekhoyo ukuvelisa iingenelo ngakumbi kwixesha elizayo, okanye lula ubuncinane ukuzikhusela ilahleko kwamaxabiso. Ngenxa amatyala ephakamileyo, lutyalo-mali lwexeshana unako ulinganiswa indlela sentlawulo, ngoko ke, zinike izibophelelo ephambili zemali sento kwezoqoqosho. Kwakhona kulawulo lwezemali, ukuba kuthathwa njenge-asethi yemali, ngoko usebenza kubo zokunqika yolawulo efanayo.

lutyalo-mali lwexeshana kufuneka kuqwalaselwa njengenxalenye yesifundo, apho imisebenzi ezi mali ezifunyenweyo. Emva konyaka - lixesha elincinane kakhulu ukwenza ingeniso ebonakalayo. Kungenxa yoko le nto mali ezithengiweyo ikakhulu isetyenziselwa ukuthenga izixhobo kunye nezinto zokwenza imveliso (indawo ulwelo kakhulu nayiphi na imali eseleyo). Noko ke, kukho kwakhona awona mathuba entle kolu hlobo lotyalo-mali. Kuqala kwinto zonke, umngcipheko lisezantsi ukulahlekelwa yimali, njengoko imeko yezoqoqosho unyaka wonke kunokuba kakhulu ngokuchanekileyo ukubala aqikelele.

Noko ke, kwihlabathi lanamhlanje ezintsonkothileyo, ukongeza imiba yezoqoqosho kuba nefuthe elibonakalayo kwi umsebenzi yezoqoqosho izifundo, kufuneka zivavanywe kwaye imeko yezopolitiko (umzekelo, ukhetho). Kwakhona ukubaluleka okukhulu lo lwemali kazwelonke.

Abanye ababolekisi bakhetha ukunika imali kwi inzala sezingeni eliphezulu ezinciphisa imingcipheko kunye nelahleko ezinxulumene kunye nokungabikho kwemali-mboleko.

lutyalo-mali lwexeshana elifutshane zemali ezifana izibambiso, zithathwa ukuba abe luncedo kuphela xa kwizabelo ezithengiweyo acatshulwe kwi kwimarike zemali kwaye lula aguqulwe abe imali nangaliphi na ixesha.

Xa ukuphunyezwa lutyalo-mali lwexeshana, amashishini kunye nabantu badla nje afune uncedo iingcali ukubala ingeniso ngokuthi eyinxulumanisa ingozi ukuze utyalo-mali simahla kwiinyanga ezimbalwa. Maxa wambi, ngexesha uhlalutyo isebenzisa software eyodwa.

Xa accounting, olu hlobo investment kucacisiwe kwi-akhawunti efanayo 58 egcina iirekhodi kwimeko kuluhlu lwe-asethi. Oku kuquka izabelo ukuba zaye zathengwa ukuze bafumane inzuzo kwixesha elizayo, kodwa ube semthethweni unyaka ukuya komnye. Kule luhlu zibhalwe kwaye ezinjalo iindidi izibambiso, ezifana namatyala, urhulumente wengingqi amagunya isithuba seenyanga ezilishumi elinesibini ukukhula okanye irisithi obulindeiwe ingeniso ngonyaka omnye. Kule akhawunti ithathele mboleko akhawunti ekhutshwa neminye imibutho isithuba iinyanga ezili-12 nazo, kunye needipozithi zebhanki.

Ukongeza uhlobo oluthile akhawunti 58 angakha kuthathelwa ingqalelo kwi-akhawunti kolwakhe 82, apho, ngokutsho isihloko sayo 'Ubonelelo lwamatyala athandabuzekayo ", engenisa imali yokuthenga izibambiso elifutshane kwixesha elizayo. Ixabiso ingxelo uzimisele ukuba ngokufanayo ne-ixesha elide yaye imele kwezi ndleko sezibhaliwe-mali.

lutyalo-mali lwexeshana kwiphepha lomncono ziboniswa kwimigca 250-253. Umgca 250 lo 'baba' kwaye iqulathe wamcacisela inani imigca 251-253, leyo imi phezu subaccounts yayo, ezizezi:

- line 251 imela isixa- mali waboleka, ezo zikhutshwa kwamanye amaziko oshishino isithuba esingaphantsi konyaka;

- 252 sisixa kwezabelo zakho abazuzwe umva ukusuka zabelo;

- line 253 ibonisa ezinye lutyalo-mali lwexeshana (iibhondi, izibambiso kunye needipozithi).