Uphicotho-zincwadi zerhafu: ukusetyenziswa kwamanyathelo okulawula kwerhafu.

Uphicotho lwerhafu lwenkcazo yindlela yokulawula eyenziwa ngabaphathi beerhafu ngokugqiba kunye nokukhawuleza kokuhlawula amatyala eerhafu, okulawulwa yiCandelo 88 leKhowudi yeRhafu. Ziqhutyelwa ngamnye umhlawuli werhafu kunye nommandla wegunya lerhafu.

Iinjongo eziphambili zolu hlaziyo zi:

Ukuthintela nokufunyanwa kwamacala ekulungiseni iingxelo zerhafu;

- ukuthobela ukuthotyelwa kwabahlawuli beemimiselo zomthetho;

Ukuqokelelwa kwemali yentlawulo ekhethiweyo yentlawulo;

- ukuzisa uxanduva lolawulo lwezonyango;

- ukwakha uluhlu lweentlawulo zabathengi ngokubhekiselele kwiitshekitshi zengxelo yesayithi.

Uphicotho-zincwadi zerhafu luqhutywa ngabameli beenkonzo zerhafu ngaphandle kwemvume ekhethekileyo evela kumphathi wabo (umyalelo ofanayo). Ihla kwiinyanga ezintathu ukususela mhla umhlawuli-ntlawulo anika amaxwebhu afanelekileyo kunye neirejista. Ngexesha lophicotho-zincwadi, amagosa erhafu kufuneka ahlole kwaye ahlalutye ukuchaneka: ukuzaliswa kwezivakalisi kunye nokuthotyelwa kwemithetho efanelekileyo, ukuvavanya irhafu, kunye nokufaneleka kokusebenzisa iintlawulo zerhafu kunye neerhafu zerhafu.

Ngoko ke, uphando lwerhafu lwenkcazo lufanele lwenziwe ngokubhekiselele kuyo yonke ingxelo yerhafu, enikwa ngabahlawuli. Kule meko, umthetho werhafu ubeka ixesha lokuhlola oko.

Uphicotho-zincwadi zerhafu luquka izigaba ezilandelayo:

1. Ukuqinisekiswa kokubonelelwa kweengxelo zerhafu;

2. Ukulawulwa kokubonwa kwamaxwebhu amkelweyo;

3. Ukulawula ixesha lokunika ingxelo;

4. Ukuchonga iziphene ze-arithmetic;

5. Ukujonga ukuchaneka kokusetyenziswa kweerhafu kunye neerhafu;

6. Ukuqinisekiswa kokuphunyezwa kwezikhokelo zokumisela isiseko seerhafu;

7. Ukuhlolwa okubanzi kweengxelo.

Isinyathelo sokuqala kule vavanyo ngokukhawuleza samkela izitatimende. Amagosa agunyazisiweyo ukuba afumane iingxelo kufuneka afumane amaxwebhu e-accounting kuwo onke amatyala kunye nentlawulo. Xa ufaka ingxelo kumphathi weerhafu kumntu, ukubhaliswa kwayo kuqhutyelwa ngqo kumhlawuli okanye ummeli wakhe. Ukulawulwa kokuchaneka kokuzalisa zonke iinkcukacha ngokubonakalayo, ukugcinwa kwemithetho ye-arithmetic kwizibalo (ezibizwa ngokuba ziimeko ezisemthethweni), kwaye ke amaxwebhu axhasayo ayacelwa ukuba acwangcise ukuchaneka kokubala kweeteksi zerhafu. Iisethi zeengxelo ezinikezelweyo mazibandakanye onke amaphepha afanelekileyo ngokuhambelana nomthetho osebenzayo. Kwimeko apho kungekho ingxelo khona, isizathu kufuneka siboniswe kwileta yombhalo, eqinisekisiwe ngamagosa ebhishini kunye nesicatshulwa esithi "siphila" sesicatshulwa.

Uphicotho-zincwadi zerhafu lukongezela ukuba kungeniswe kwigunya lerhafu kuwo onke amaxwebhu aqinisekisa inani lemirhumo evivanyweyo, amaphepha eemali eziphambili, kunye neemeko zemali.

Ngokuhambelana noBugcisa. I-80 yeKhowudi yeRhafu yeRussia Federation, ukunika ingxelo ngesevisi yerhafu kufuneka yamkelwe nayiphi na imeko, nangona amaxwebhu athile alahlekile. Kwaye ukuba umrhafi umxininisa ekuwamukeleni, ngoko ke kunye nezikhalazo zobhaliso, ugunyaziwe werhafu unyanzelekile ukuba abhalise la maxwebhu.

Kwimeko yenani elikhulu lophulo ekusebenziseni i-akhawunti, ngenxa yokuba amaxwebhu angeniswe ngabasemagunyeni berhafu ayabonakali njengengxelo yerhafu, inkampani ithunyelwa isaziso esifanayo.

Uphicotho-zincwadi zerhafu luyakwazi ukuchonga ukuphulwa okuphambili kwimibiko njengoko:

- ukungabikho kwemininingwane efunekayo kwiphepha elithunyelweyo, okanye ukuzaliswa kwabo okungahambiyo;

- ubukho bezilungiso, ezingaqinisekisiweyo ngophawu lomsebenzi wegosa;

- ukubonelela ngophawu oluzaliswe usebenzisa olunye ulwimi, kodwa kungekhona isiRussia.