Imiyalelo isicelo yeshadi yama-akhawunti

Loluhlelo lwama-akhawunti ye zokubala yayo Umhlahlandlela Isicelo kuhlanganisa ukuxhumana injongo kwezomnotho Eyisisekelo. Ngamanye amazwi, bonke imisebenzi engamboziwe.

Ingxenye yokuqala ishadi-akhawunti kanye imfundo yayo bhukwana liqukethe ulwazi mayelana namafa eside. Ingxenye yokuqala iphatha amafa angaphatheki, fixed kanye nezinye izindlela eside.

Imiyalelo isicelo yeshadi yama-akhawunti ibonisa ukuthi kulesi sigaba lufingqa ulwazi khona, ukunyakaza, kanye nokusetshenziswa kwemali:

1. izinsiza Basic ukuthi singabakaNkulunkulu inkampani ngokuhambisana ilungelo impahla kanye kuphela futhi wasitholela ngokuhambisana inkontileka ezezimali sokuqasha.
2. amafa ongenakuthintwa inkampani ngesisekelo amalungelo endawo.
3. Yesikhathi eside imvelo kokutshalwa abangane abasemaqenjini izinhlangano zamabhizinisi, izibambiso noma izinkampane nekomkhulu angaphandle, kanye nabanye.
4. Kungeniswe futhi imishini yasekhaya ukuze ifakwe.
5. Zonke izinhlobo ukutshalwa kwezimali.
6. Ingxenye izibalo eside, ama-akhawunti bese ukuqasha zezimali, amacala ayilibalanga, izikweletu (eside) abasebenzi, nezinye Receivables (Receivables).

Esigabeni 2nd, imiyalelo wecebo ukusetshenziswa lokukhokhisa ihlanganisa inqubo balandise ezimali izinto:

1. izinsiza Core.
2. Gqoka lezi zimali.
3. izinsiza Core wathola ngokuhambisana inkontileka ukuqasha zezimali.
4. nelutjalomali kwesikhatsi lesidze.
5. Kusisa.
6. Isisetshenziswa ukuze ifakwe.
7. Amortization kwezinsiza angaphatheki.
8. amafa angaphatheki.
9. amacala engamancozuncozu nezinye Receivables (Receivables) imvelo eside.

Imiyalelo isicelo yeshadi yama-akhawunti engxenyeni yesibili icacisa balandise izimpahla zamanje. Ama-Akhawunti ngaphansi ezikhona lezimpahla zihloselwe fingqa idatha ukunyakaza khona:

1. Lezimpahla esitokisini, uthenge imikhiqizo Semi-siphelile, izinto, izingxenye, emabhokisini fuel, Izimpahla yasendlini, izingxenye ezisele nezinye izimpahla, okuyinto zenzelwe ukusetshenziswa enqubeni ukukhiqizwa noma ukusebenza amasevisi noma imisebenzi.
2. Sebenza kuyaqhubeka.
3. Imikhiqizo ukuthi athengiselwe ngokuhamba evamile wokusebenza.
4. izimpahla Iphele.

Imiyalelo isicelo yeshadi yama-akhawunti kudinga inqubo ethile ukuze kwakhiwe ezimali lezimpahla ezikhona. Kufanele, ikakhulukazi, banake isakhiwo sabo isimo, inani ukunyakaza, i-oda revaluation nezinye izinkomba. Izifakazo kufanele imumathe ilwazi ucwaningo reserves ukwehlisa izindleko kwezimpahla, ukusetshenziswa okunengqondo ngokusebenzisa izinto ezibonakalayo, ukunciphisa ukusetshenziswa amazinga, kanye nezindlela wesitoreji efanele nasekusindisweni. Lesi sigaba uchaza indlela ireferensi izihloko ku ezimali:

1. Izinto.
2. Izilwane for fattening futhi zizalela.
3. Ukuthola futhi izinto ukuvunwa.
4. I ukukhiqizwa main.
5. imikhiqizo Semi-siphelile ekhiqizwa at simila.
6. Ukukhonza emakhaya.
7. izimboni izinsizakalo.
8. Izimpahla.
9. izindleko Okuza.
10. imikhiqizo Iphele.

Esigabeni se-akhawunti Iyatholakala kufingqwe ulwazi lwe-akhawunti kusukela kumakhasimende, kusukela kuzinkampani nabasizi izinkampani, ukuhlukana ahlukene, kanye izikweletu wathola, abanamacala Iyatholakala, abasunguli, abasebenzi.

Esigabeni ku imali, ukutshalwa kwezimali yesikhathi esifushane neyezinto amanye ama-akhawunti izimpahla zamanje zihloselwe ukuba afingqe idatha mayelana ukunyakaza kanye nezezimali atholakale yendawo angaphandle amabhange ekulandiseni ehhovisi ibhokisi, kanye izimali izibambiso yemvelo yesikhashana umonakalo nokusweleka.