Uhlaziyo kuhlawulwa kunye ezifunyenweyo

Ekuphumezeni iintlawulo non-cash phakathi kwamashishini, iinkampani nemibutho ntonje kuvela imeko apho kuyimfuneko ukuhlalutya akhawunti ukuhlawulwa ukufunyanwa. Ngaphambi kokuqhubeka inkcazo iindlela ngohlahlelo, kufuneka ijongane ingqiqo ngokwabo, obubonakala ngokuba yincwadi evuliweyo kwezi ndidi.

Akhawunti ukufunyanwa (imoto) kuko nakuphi na uhlobo ematyaleni, oko kwenzeka kwiqumrhu enye kwezoqoqosho, kuqukwa abantu, ngokunxulumene kwezinye izifundo. accounting Kwalo analysis nzima yokuba indalo DZ ogqitywe intlanganisela yezizathu.

Nazi ezinye zazo:

- uhlobo imveliso leyo kwisifundo esiqwalaselelwa sona izibalo kwenziwa phakathi izifundo lobudlelwane kwezoqoqosho;

- ixabiso lemarike, anikwe amashishini kunye nemibutho;

- inqanaba Ukwanda imarike kwabo iimveliso apho izibalo yenziwa;

- iifom eziphathekayo kunye neendlela ukubala, ezisetyenziswa ekubaleni le kwamashishini.

Xa umsebenzi yangoku yolawulo ezifunyanwayo ngayo ngokukuko nangokuchanekileyo umlinganiselo amandla ayo, oko kukuthi, ukufumanisa iyitshintsha njani ebudeni ingxelo (okanye ezinye ezikhethiweyo ukwenzela uhlalutyo) isithuba, lokuzoba isakhiwo sayo kunye imithombo imvelaphi, ukuze wazi ngqo ukuba yintoni abadlali neyezoqoqosho ibhalisiwe, yintoni le izibalo kunye ngokwemiqathango nasisihlo.

Kwangaxeshanye, ingqalelo kakhulu kufuneka ihlawulwe kule hlobo ukulwa njengoko ngokungenabulungisa kunye engahlawulwanga.

Kuba asifanelekanga, kufunyanwa kunye nocazululo ukuhlawulwa ziquka:

- yavela ngenxa yokunqongophala, ubusela okanye zokuxhaphaza;

- debt Fuchsian kwiinkampani namashishini, leyo ziveliswa eyayichasene ingqeqesho mali;

- partners lwamatyala ezingekahlawulwa, kodwa kufuneka impahla wayinikela kubo.

Elaa tyala, isithutyana apho amabango lixesha - ziyacinywa njengoko iilahleko lweshishini. Mthetho liya kuba kwiminyaka emi-3.

Olu hlobo namanye amatyala, iquka izinto ezininzi iipropati yorhwebo kunye mihlangano. Zizo ezi:

- iintlawulo phakathi kwezolimo ngentlawulo ezicwangcisiweyo;

- amatyala avela kungagqibekanga lwabantu ingxelo lafumana imali kwi-akhawunti;

- usemva ukuba ukusetyenziswa okanye ingqesho zokuhlala amatyala kunye noluntu.

Ukuze nokwandisa ixabiso ukulwa, uhlalutyo kuhlawulwa kunye ezifunyanwayo lubonisa ukuba ingakumbi isibheno kukhetho basenokuba ngabaxhamli lweshishini kunye nokuseka kakhulu sikwancedela kwishishini, imiqathango ukuhlawula kunikelwa iimveliso yorhwebo.

Practice ibonisa ukuba uhlalutyo kuhlawulwa kunye ezifunyanwayo ezigcinwe okanye indlela oluqhubekayo, okanye uhlalutyo uyakhetha buciko. Kwimeko nganye, le ukukhetha indlela ixhomekeke abanamatyala ezifunyenweyo kunye neempawu nokuthembeka amaxwebhu ababameleyo.

Kodwa ke, kubaluleke kakhulu kuhlalutyo ezi zikhombisi ERA kulandelayo:

- ndawo ingundoqo, nto leyo ebonakalisa ityala apho ixesha lokuhlawula ligqithe iinyanga ezintathu;

- imali, nto leyo ebalwa ngokomgaqo wokubala: O = V / imoto (Wed), apho: V - Ingeniso evela impahla zithengiswe, umnatha-VAT, sihlo- (Thu) - ixabiso kwe kufunyanwa On - ixabiso ingeniso.

- ixesha lokuhlawula DZ, echazwe njengoko QUOTIENT inani leentsuku (inani kwamkelwa 360) ngexabiso ukujika (G).

Njengoko nezikhombisi ezibalulekileyo ukulwa, kufuneka ibe axiomatic; yintoni na Ukulibaziseka kwexesha elide kwi ukulwa, inowuthi okuba intlawulo.

Ngoko ke, kubalulekile ukuba sinikele ingqalelo kuzo phaya kuhlalutyo i parameter kokufunyenweyo elifutshane elide, nto leyo kucingwa ukuba, kulindeleke iintlawulo ezo ukufika kwiinyanga ezili-12 ezizayo ukusuka abathengi mveliso. Apha, indawo ebalulekileyo yomsebenzi ishishini yonke okanye umbutho kukugcina intsebenziswano rhoqo nabaxumi kunye nolawulo phezu kwabo uzinzo kwezemali, ekufuneka yaququzelelwa ngokusekelwe ezahlukeneyo, kuqala kwiinto zonke, elizimeleyo imithombo yolwazi.