Bhala-off Receivables

Mhlawumbe njalo inhlangano kwezomnotho imisebenzi yayo ihlangabezane nenkinga enjalo, njengoba bhala-off Receivables. Noma yisiphi isenzo inhlangano kufanele ukhonjiswe endaweni balance sheet kanye ukwenze nesizathu esizwakalayo bodokotela.

Eyokuqala ukuthi liyini -akhawunti Iyatholakala. Kungenzeka ukuthi uqambe nenani eliqondile ezikweletini ukuthi bayobuyela inhlangano kwezomnotho yenhlangano yethu, okungukuthi, kuba nesibopho enye inhlangano yalo esemthethweni ukuze omunye. Uma kwenziwe ukuqaliswa ngesikhathi esifanele nesibopho umbolekisi kuthatha izinyathelo eziphathekayo. Njengomthetho, umane ukufaka isimangalo enkantolo.

Iqembu ekhethekile kumele sifake ekhatsi loku bhala-off akhawunti uncollectible Iyatholakala. Ngaphansi izikweletu yilezo izibopho ezingeke imbozwe Isikhwama inqolobane ibhizinisi, kanye nokubuya lapho ubhekwa engenakwenzeka ngenxa ukwehluleka okuphelele umboleki.

Bhala-off Receivables kufanele lwenziwe kuphela emva kwesikhathi esithize, ngokuthi yisimiso ukulinganiselwa sikhathi, okuyinto lihlelwe yizinkantolo. Ezimweni eziningi, iNkantolo libhekisela enkathini esiyiminyaka emithathu kusukela ngosuku olulandela ngosuku olushiwo isivumelwano phakathi kwezinhlangano. Ngokusho imithetho, umbolekisi ukuthi lo muntu obolekayo osebenza ukubuya lelo cala. Khona-ke isibopho kuyinto ukuba ibuyiswe phezu esiphezulu esiyizinsuku eziyisikhombisa zokusebenza.

Bhala-off Receivables: ukuthunyelwa

Izitatimende zezimali Uchwepheshe ithwala izikweletu uncollectible isihloko non-yokusebenza izindleko ibhizinisi. Kubalulekile nokukhumbula ukuthi lapho kwesulwa lesifanele wenziwa kuphela esikhathini lapho isimiso ukulinganiselwa siphelelwe yisikhathi. Uma ezimali iyunithi ibhizinisi kokuqhuba isibonisi umbiko kwesikhathi elilandelayo, kubhekwa ayivumelekile. Lapho iziphambeko ukutholwa zikahulumeni amasheke Inkampani ziyophoqeleka ukufakazela akanacala siqu isivele enkantolo. Kulesi simo, kuncike yanele ukuba sifake kwezomnotho isimemezelo olungisiwe intela ngesisekelo okuzokwenza kuchitshiyelwe ngokufanele. Futhi, isisebenzi Tax Inspectorate unelungelo lokufeza kwamabhuku edeskini, okusho ukucaciswa ukuba yiqiniso kwale ndaba. imibhalo okufakiwe. Uma amaphutha noma ukungafani, inkampani liyaziswa zingakapheli izinsuku ezintathu. Amaphutha kumele ukulungiswa zingakadluli izinsuku ezinhlanu.

Ngakho, i-ohlulekile ukusikhokha kahle kubonakala ezitatimendeni zezimali ngesimo zokungena double ku-akhawunti "engenayo Okunye kanye nezindleko" (debit) kanye "kwaBantu abathengi kanye namakhasimende" (loan). Izintambo zikagesi ezisobala Hlukanisa Kwenziwa Inkulumo yokulahlekelwa ngenxa ezenzakalelayo ku-akhawunti 007, ngokuthi "Bhala-off ukulahlekelwa nesikweletu kuleso ababolekisi ezikweletini."

Salvage Iyatholakala siphathelene izindleko ze-non-yokusebenza kuncike ukutholakala yesikhwama Reserve. Kodwa ihlaba umkhosi isimo lapho inhlangano ubona kungafanele ukwakha Isikhwama ezinjalo. Kulokhu, izikweletu zikuthinta ngokuqondile imiphumela yezezimali. Uma inani lemali izikweletu lidlule inani yesikhwama ithemba, Awenzelwe izindleko ezingalindelekile, le kwambulwe ingxenye kuyabonakala umphumela wezimali ka ngosuku lokubika.

Kwezinye izimo, wamabhuku ezimali inelungelo ukubhala off the izikweletu of okweletayo ngaphambi kokuphela isikhathi senkantolo. Ngokuvamile, kwenzeka uma ekucwileni ezikweletini inkampani okweletayo ngesisekelo imibono zokwahlulela. Futhi ayemkweleta liyadingeka ingakapheli iminyaka emihlanu ukuba ugcine ingobo yomlando walo imibhalo kukhona isisekelo kuphungulwa kwetikweleti futhi eqinisekisa ukuqashelwa uncollectible yayo. Lesi sidingo ngokwengxenye kungenxa yokuthi bentela ungaqhubeka ukuqinisekisa ukuba yiqiniso kwale ndaba. le misebenzi, njengoba kuveziwe embikweni okhuthaza balance sheet.

Ngaphezu kwalokho, ngokushesha ngaphambi bhala-off umbolekisi buthakathaka ubophekile ukuba enze iqoqo nesikweletu, njengoba liboniswa ncamashi kule imibhalo. Ukuze wenze lokhu, uMphathi ngemvume oda ezifanele futhi yakha ikhomishana. Kwaze kwaba yilapho sebeshiye kungenzeka lezi zenzo uboniswa kokusele izikweletu ezimbi.