Amafa Net fixed

Net kwezimali ezimpahleni ezingasuki phansi oluhambisana zomlando izindleko ngaphandle kwentengo yabo bazenzela wona ukuphila ewusizo.

Phakathi isicelo ewusizo kwempahla engathutheki kuyisivumelwano ukwehla, ukukhiqiza ekuqongeleleni imali ukutakula kuncike zokuziphatha futhi ngokomzimba ukuwohloka izinyembezi kwempahla fixed. Ngamacala usayizi idatha kuthinta impilo ewusizo. Ngaphansi kwalesi sigaba libhekisela isikhawu lapho ukusetshenziswa luhlobo uletha imali ethile ukuze ibhizinisi futhi ukhonza njengendlela bafinyelele imigomo yabo.

Net ncwadi ukubaluleka ezimpahleni ezingasuki phansi

Isikhathi zokuphila ewusizo ibalwa esekelwe obuphelele wabikezela sikhungo, imingcele edingekayo kwamandla, ukusebenza kanye ukugqoka ngaphansi kwezimo ezithile yokusebenza kwenhlangano. izimo yokusebenza incike inani amashifu, ukuphumelela ukulungisa kanye nokugcinwa emsebenzini, nolaka amathonya kuma. I sokunquma inkathi ewusizo into kukhona izimo zokusebenza zomthetho nezokulawula into. Ngokwesibonelo, lapho ukudluliswa main kusho ekwethembeni ukuzimisela ukuphila zayo eziwusizo kuyoba ngokuhambisana izigaba inkontileka.

Ukubala inani asalile, kubalulekile kusuka ukubaluleka kokuqala ezimpahleni ezingasuki phansi lokususa isamba kwentengo. Inani asalile uvame ukubizwa ngokuthi incwadi, ngoba kubonakala balance sheet ibhizinisi. Ngenxa yokuthi isici sokunquma ukubaluleka lithwele inqwaba yezimpahla ezimpahleni ezingasuki phansi ukubaluleka yasekuqaleni livela, kusukela nenchazelo yangempela eqondile incike ngokunemba ukuzimisela ukubaluleka asalile into. Ngaphezu kwalokho, ubukhulu izindleko sokuqala kuzoncika inani kwentengo. Ngokwe-indlela yokunquma inani lokuqala akusho acabangele izici ezifana kwamandla emali, izinqubo ezintsha ukuthi ukwehlisa izindleko zokukhiqiza, kanye ngesikhathi esifanayo, futhi ukubaluleka ezimpahleni ezingasuki phansi.

Ngakho, njengoba izinguquko emakethe e ezimpahleni ezingasuki phansi, inkampani njalo wenza revaluation, eshintsha izindleko zokuqala. Ngokuvamile, lokhu revaluation wawenziwa ekuqaleni unyaka ngamunye.

I ezimali ukubaluleka asalile kubonakala kulokhu kulandisa okubili, "Ukwehla kwentengo" - futhi 02 "Amafa Fixed" - 01, okuyinto acabangele ukunyakaza futhi isimo amafa.

Eyokuqala yalezi akhawunti sikhombisa ukwehla ekuqongeleleni. Ngo-debit yakhe zibandakanya Damping uma kwenzeka ukwesulwa kulahlwa eyinhloko kanye ukulungiswa esukela translation uma ukunciphisa izindleko. Credit-Akhawunti ukuvulwa ibhalansi ubonisa, amortization, futhi izinguquko ezenziwe ngokwandisa inani lokuqala ngemva kabusha nokuhlola kwempahla. ibhalansi Ukuvala ibonisa amortization wayenemfuyo.

I-akhawunti "amafa Fixed" kuboniswa ngesimo esikhundleni sabo izindleko. I-Debit we-akhawunti ivumela ukubaluleka esikhundleni amafa ezisele, amafa inani elisha kokuqala ukwandisa izindleko sokuqala remeasurement noma ukwakha kabusha. I loan imelela inani yokuqala fixed assets kulahlwa, okuyinto lihlukaniswe by lemali, okusho ukubaluleka residual kwentengo.

Nge real value asalile kunqunywa usebenzisa womabili ama-akhawunti, ebalwa njengoba ibhalansi umehluko "Amafa Fixed" futhi i-akhawunti 02.