Amafa Non-zezimali - Iyini?

Uyini amafa okungezona yezimali? Kulesi sihloko, ngizobuya ukuyichazela. Sinikeza kabanzi ukwakheka into futhi zenyathi.

Umqondo kanye nesakhiwo imali

amafa Non-zezimali - kukhona izinto ezisebusweni ukusetshenziswa izinhlangano zamabhizinisi, futhi abalethe inzuzo engaba khona noma okwenzekile kwezomnotho ngenxa operation yabo. On okuyinto zenyathi abazaba?

Kuye ngokuthi lakhiwe kanjani udala amafa okungezona yezimali zihlukaniswe non-ukukhiqizwa futhi ukukhiqiza. Ake sihlole kabanzi lokho bona bangamaJuda.

Ukwenza amafa non-zezimali

Ukukhiqizwa amafa - lawa amafa main (PF), ezisetshenziswa ngokuphindaphindiwe njalo isikhathi eside (hhayi ngaphansi konyaka owodwa) ukwenziwa izimpahla namasevisi. Kodwa kunokuningi okungakhulunywanga ngakho. Izimali main ningathwali izimpahla, omunye kokusetshenziswa kwesikhathi amalahle, izitshalo, izilwane nokunye.

Ukuze izimpahla fixed (eziphathekayo) zihlanganisa (noma amafa non-wezimali abandakanya): izakhiwo (okungezona zokuhlala) izakhiwo, imishini kanye nemishini. Kufakwe: izimoto, izinhlobo ezahlukene imishini (yasendlini nezezimboni), emasimini zisetshenziswa, izinkomo ukusebenza (ngaphandle lamathole senzelwe ekuhlatshweni), eziphathekayo ezimpahleni ezingasuki phansi, okuyinto abekho namanye amaqembu (imitapo, izilwane eziqiwini).

Kukhona umqondo kwempahla angaphatheki isilungisiwe. Kuyini lokhu? Ziyakwazi angaphatheki sethi emikhiqizo. Anikeza ulwazi e isithwali impahla avaliwe. Kusho ukuthini? Izindleko angaphatheki ukukhiqizwa izindleko zenethiwekhi abelethwe lolu lwazi, kunokuba abezindaba uqobo. amafa angaphatheki (primary) zibandakanya: computer, Geological ukuhlola imisebenzi kwezokuzijabulisa, izincwadi nezobuciko. Lihlanganisa ephezulu ubuchwepheshe (ezimbonini) nabanye.

amafa angaphatheki (accounting) aziwa ngaphandle ngokwahlukana zokukhiqiza non-ukukhiqizwa iqembu. Lokhu kunomthelela ongemuhle izibalo. Ngo zihlaziya indima PF ekukhiqizeni ebalulekile ngokwahlukana kwabo ku yekwentiwa.

I ezimali isetshenziswa njenge-elithi "izimpahla fixed", okubhekise amafa okungezona yezimali. Lo mqondo ingabonwa kusukela kolunye uhlangothi. Amafa kungenziwa labizwa ngokuthi ezimpahleni ezingasuki phansi uma kuhlangabezana nemibandela elandelayo:

1. Inhlangano ngeke lithengise lezi zimpahla.

2. Lesakhiwo ulindele inzuzo esikhathini esizayo.

3. Ukusebenza amafa wenhlangano okweqa ezingu-12 noma ngaphezulu.

4. Sebenzisa ekukhiqizeni, ukusebenza nemisebenzi, amasevisi noma izidingo ukuphathwa.

Isakhiwo "ezimpahleni ezingasuki phansi" kufanele zifakwe izinto kuyafana "ezimpahleni ezingasuki phansi", plus capital investment ezweni ngcono, eqashisa ngamafulethi izinto, amasayithi kanye ukusetshenziswa kwemvelo iyunithi.

Ngo ezimali, akukho welithi "ezimpahleni ezingasuki phansi angaphatheki". Niyayibona injani? Inani bokungasetshenziswa ezimpahleni ezingasuki phansi eshidini ibhalansi.

Esigabeni esilandelayo. ezimpahleni ezingasuki phansi alotshwe kwamabhuku emininingwane ukubaluleka eyinhloko.

Ukuze ukukhiqizwa emafeni non-wezimali abandakanya ezikhona kanye namagugu yokusebenza. Zakhiwa imikhiqizo wadala esigabeni wamanje kanye ezinkathini ngaphambili. Ngesikhathi esifanayo igcinwe ukudayiswa basuke, sebenzisa ekukhiqizeni noma nezinye izinjongo. Kuyini lokhu? Lezi izinto zokusetshenziswa, imikhiqizo siphelile, izinto, ukukhiqizwa ku Esigabeni, izimpahla eziqinile ezingamasekeni.

amafa Non-zezimali - futhi amanani. Ziyakwazi izinto ezibizayo, okuyinto azihloselwe ngenjongo ukukhiqizwa futhi ukusetshenziswa. Lamagugu ukugcina value abo ngokuhamba kwesikhathi. Lezi zihlanganisa: amatshe ayigugu kanye izinsimbi (ayisetshenziswa kule nkampani njengoba isisekelo seensetjenziswa ukwenziwa); imisebenzi yobuciko kanye kwakudala; Amanani ukuthi azibalulwa ezinye izigaba (imigexo lenani eliphakeme iqoqo).

Non-ukukhiqizwa amafa angaphatheki

Kuyini lokhu? Abakhiqizi angaphatheki okungezona yezimali amafa - ifomu elisemthethweni, okuyinto akhiwa ngesikhathi senqubo yokukhiqiza kanye bayakwazi asuka kwelinye iqoqo amayunithi (yesikhungo) kwenye. Lezi zihlanganisa imibhalo evumela umnikazi ukuthi bahlanganyele letsite. Kulokhu, bona bayakhishwa kusukela ekusebenzeni ezinye amayunithi (yesikhungo), ngaphandle kwemvume yomnikazi.

Isakhiwo lezi zimpahla kuhlanganisa:

1. BEE kanye nezivumelwano ezihlukahlukene nge gear ngakwesokudla (atholwe Villas Gud - Inani okunemibandela elilinganisiwe idumela).

2. izinhlangano lobunikazi - kokusungulwa zakamuva, izimpawu ubuchwepheshe yabo ezintsha, okwakwenza kube lula ukuthola isivikelo zokwahlulela ngesisekelo umthetho.

amafa ezingokoqobo ze-non-elikhiqizayo

Cabangela leli qiniso. Ezingokoqobo ze-non-elikhiqizayo amafa non-zezimali - iyona kwezomnotho (odabuka yemvelo) kusho. Kungenzeka: indlela uvuseleleke noma cha yemvelo (umhlaba, izidumbu namanzi alo ukunweba kubo ilungelo ubunikazi). Yini enye likhona leli qembu? Kuyinto imithombo komhlaba (amanzi), izidubedube (izidubedube), yemvelo izinqolobane yemvelo (uncultivated) - yezimila nezilwane ezihlukahlukene.

amafa Non-zezimali ekulandiseni kwesabelomali (BU)

Ngo ezimali kwesabelomali isimo (kaMasipala) impahla ufunyenwe amafa njengoba okungezona yezimali. Lowo Mbhalo wangonyaka we main elawula inqubo ngokugcina letintfo CU - CU yokufundiswa (oda Ministry of Finance kusukela 26.08.2004 №70n).

amafa Non-zezimali BU zingahlukaniswa ngamaqembu: ezimpahleni ezingasuki phansi (imishini, amabhilidi, izakhiwo zokuhlala kanye okungezona zokuhlala, izimoto, imishini yokukhiqiza, hardware kanye ezithambile). Lihlanganisa: umtapo Isikhwama, ubucwebe, ubucwebe kanye nezinye izimpahla fixed. Uhlu kuqhubeka amafa non-ekhiqizwa (kugcwele imithombo, umhlaba, kanye nezinye spectrum kagesi). amafa angaphatheki, ezikhona (sigqoka izinto nemithi, ukudla, ukwakhiwa, uwoyela kanye zokugcoba, njll), ukumiswa - konke kuleli qembu.

Ukuze uthole ukwaziswa okwengeziwe mayelana izimpahla ze-non-yezezimali akhawunti isabelomali kungafundwa kusukela Ministry of Finance-oda kusuka 26.08.2004 №70n.

Izimali kokutshalwa kwezimali ezimpahleni ze-non-zezimali

Kuyini lokhu? Ukuze akhawunti kokutshalwa kwezimali ezimpahleni ze-non-zezimali esetshenziswa 010600000 (ukutshalwa). Le ndlela akuyona kuphela. Futhi, akhawunti behlukanisa asetshenziselwa: 010610000 - "neqhaza ekusungulweni kwempahla engagudluki", 010630000 - "izimali nempahla nezinye kwenhlangano", 010640000 - "umnikelo impahla yaqashiswa." Kukhona amanye ama-akhawunti amaningi. Ngokwesibonelo, 0106 11000 - "utshalomali ezimpahleni ezingasuki phansi, impahla real inhlangano", 010613000 - 'utshalomali impahla non-elikhiqizayo, engasuki impahla inhlangano "nabanye.

Wonke ama-akhawunti zingatholakala ezincwadini ezikhethekile.