I-akhawunti ye-dolobha ogunyaziwe

Okuncane ogunyaziwe dolobha esungulwe ngumthetho kanye lemali yayo uqobo iqinile futhi ezishiwo Charter ngalutho iNkampani. Akekho abasunguli ayikwazi ngaphandle kokushintsha kule dokhumenti ukuze ashintshe ukubonakala, enanini lomuzi, thatha isabelo sabo. Kodwa unekhono ukwenza iminikelo eyengeziwe ekuthuthukiseni inkampani.

Izimali inhlokodolobha share kuqinisekisa isiqinisekiso we khona langempela ibhizinisi. Lokhu kubalulekile ngoba ababolekisi, okwenza ukutshalwa kwezimali kanye nabalingani bazibandakanya emsebenzini owodwa owenziwe zinhlanganiso ezizimeleyo.

Wonke amabhizinisi, emisebenzini yawo, ukugcina amarekhodi inhlokodolobha igunyaziwe futhi zasemizaneni bamasheya.

Yobukhulu bayo kanye nokusetshenziswa ngempumelelo kuncike ngqo izindleko zokukhiqiza, ukwenza inzuzo kanye nokukwazi inzuzo kule nkampani, futhi okubaluleke kakhulu, kungapheli kwato zezimali.

Inhlokodolobha ogunyaziwe zingenziwa:

• ngokheshi;
• amafa engaguquki;
• amafa angaphatheki (lokhu kungaba patent, amalayisense);
• Amalungelo endawo, ne ukuhlolwa ngezimali (izakhiwo, ezweni);
• izibambiso.

Uma umnikelo wawo omunye umsunguli kuyinto izikhathi ezingaphezu kuka-200 amaholo, it is eyenziwa kokuxilongwa esizimele impahla adlulisiwe. Kuzo zonke ezinye izimo, kokuhlaziywa kwamathenda iminikelo eyenziwa kwesivumelwano mutual zezimali.

Izimali kumiswa inhlokodolobha ogunyaziwe

Kuye ifomu kobunikazi inhlokodolobha ibhizinisi ogunyaziwe inezici kumiswa futhi ihlukaniswe yaba:

1. Isikhwama emithetho e izinhlangano kamasipala etholakele amafa isimo kanye capital.
2. yesikhwama sandawonye ezakhiwe iminikelo amalungu wokubambisana abasebenza ndawonye.
3. Abelana capital liqukethe Iminikelo abalingani ukusekela umsebenzi kwezomnotho. Ngaphandle kwabo kukhona abatshalizimali babe izibopho ngokuvumelana iminikelo yabo.

Ngo ukwakheka inhlokodolobha ogunyaziwe ukwaba ezinye izigaba zayo:

- umemezele ukuthi sibhaliswe imibhalo ephambili.

- Ukubhaliswa, okuhambelana ukubaluleka ukwabelana ukuthi kungenziwa okuqinisekisiwe ukuthenga ukubhalisa.

- akhokhelwayo, ehlanganisa iminikelo abayitholayo futhi liyathengiswa.

- Kukhishwe. Lakhiwa isamba ukwabelana bathengwa bamasheya yinkampani uqobo.

Sokubhalisa inkampani kudingeka enze 1/2 yenhloko-dolobha ogunyaziwe, okuyinto ithunyelwa i-akhawunti bese uthole isitifiketi efanele. I ezimali ngokuqinile emva amarekhodi yokubhaliswa inhlokodolobha ogunyaziwe injengoba ilandela:

D 75 K 80 - ezakhiwe inhlokodolobha ogunyaziwe is.

D 50 K-75 imali engukheshi eyenziwe kusukela umsunguli.

D 20 K 75 - services ukukhokhelwa noma imisebenzi.

A 58 KUYA 75 - lokukhokha izibambiso.

A 51 KUYA 75 - ngihola ku-akhawunti.

D 10 Ukuze 75 - izinto Imali.

A 41 KUYA 75 - isitolimende lezimpahla.

A 08 KUYA 75 - Imali ezimpahleni ezingasuki phansi.

A 04 KUYA 75 - yokukhokha izimpahla angaphatheki.

Uma ushintsha abaholayo imibhalo abaqamba sokubolekwa 80, futhi lasebhange D 75 bebheke okwandisa akhawunti dolobha ogunyaziwe.

Imithombo ukwanda kungaba:

• Esebenzisa reserve dolobha kute bahlanganise ukulahlekelwa D 82 dolobha engeziwe kungase zimiswe ukuze revaluation noma ukukhishwa okuphakeme kukagesi.

D 83

• yemali lengenako enzuzweni lenkhulu eminyakeni eyedlule D 84.
• Uma okwandisa inani okuzisholo lamasheya (lapho elisha).

D 50

· Uma inhlokodolobha charter kuyehla, ngemva izinguquko ezifanele ngezimiso ekulandiseni ukuqopha lasebhange D 80, futhi ngaphambi kokuba anikezwe isikweletu se-75 (81). Lokhu kungenzeka lapho ekhishwa omunye wabasunguli kwenhlangano. Wathi ngenxa inzuzo D 84 K-75 futhi wakhipha imali D 75 K 50 (51).

· Uma wehlise ukubaluleka ngokulinganisa of amasheya kuya 50 noma ngo-81 kuya ingxenye abahlengiweyo, futhi inhloko-dolobha ogunyaziwe sinciphile kubonakala lasebhange.

Net amafa ukubaluleka inhlokodolobha share lingadlula izindleko ekupheleni konyaka, lapho futhi kuholela ukunciphisa yayo (K-84).

Accountant liyadingeka ukwazi ofundiswa kanjani ukwakheka kanye nokubhaliswa share capital, senani ubuncane, isikhathi isicelo, imithetho yokulawula eyasungulwa izenzo zomthetho we izimo oyobangela ushintsho bebheke ngokwandisa noma ukunciphisa.