Izimali kwezimali ezimpahleni ezingasuki phansi kule ibhizinisi: ezicashile main futhi ezibalulekile.

Umsebenzi wanoma yimuphi ibhizinisi ngandlela-thile ezihlobene ezimali, injongo okuyinto ukulungisa kanye nokusebenza oluthile elula sokuba ukuhlaziywa zonke imisebenzi yebhizinisi ibhizinisi kanye kumiswa ngesisekelo idatha alunge izitatimende zezimali. Njengoba share sengonyama of impilo nezomnotho ibhizinisi ukwenza ukuthengiselana ezihlobene nokuzuza, amortization futhi ubhale-offs ka ezimpahleni ezingasuki phansi, ngampela ukuchaza amaphuzu ezibaluleke kakhulu mayelana inqubo eyinkimbinkimbi futhi enesibopho esinjalo, ezifana amarekhodi ezimpahleni ezingasuki phansi kule ibhizinisi.

Ngokuyinhloko, udinga ukwazi saqala (hhayi kuphela) Accountant: amafa Fixed kumele kahle futhi ngokwanele esikalini. Ukuze wenze lokhu, kumele ngokugcwele inqubo ezinjalo eziyinkimbinkimbi njengoba kokuhlaziywa kwamathenda ezimpahleni ezingasuki phansi, ngoba ngaphandle kokuhlaziywa ngendlela efanele kwezimali ezimpahleni ezingasuki phansi akunakwenzeka ukulandela ukuziphatha evamile yebhizinisi. Ukuze ukuhlola kahle ukubaluleka yesistimu yokusebenza, kufanele ucabange izindleko zabo nje kuphela, kodwa futhi zonke izindleko for kwezidingo zabo, ukufakwa, izindleko yokulungiselela nokubeka ku-operation.

Izimali kwezimali ezimpahleni ezingasuki phansi kule ibhizinisi idinga ukuthi esiyinhloko yesistimu yokusebenza kwalinganiselwa esekelwe indlela kulungiselelwa zabo ngokuthi: OS ezinikelwe - kungcono fair (uchwepheshe noma emakethe) Inani umkhiqizo wayo OS - izindleko zokukhiqiza i-uthenge - izindleko zokuthenga. Ngakho-ke, ukuze kuhlolwe kahle isidingo bakuqondisise yokusebenza izindleko, ngendlela abanikeza ngayo kwathengwa, nokuthi ubunikazi inkampani izindlela eziyisisekelo.

Ukuhlaziya ezimpahleni ezingasuki phansi ibhizinisi futhi kudinga indlela ngokucophelela ukuze ukubala futhi accrual of ukwehla ezintweni ezisebenza ibhizinisi.

Kukhona ezinye izindlela eziyisisekelo ukuze ukwehla accrual:

I indlela yomugqa oqondile - is a division okulula izindleko ngekuhamba ngenani iminyaka ukusetshenziswa, uhlelo lokusebenza kanye ne-computing, ngakho ubukhulu izinkokhelo yonyaka. Izimali kwezimali ezimpahleni ezingasuki phansi kule ibhizinisi kuyaqabukela kuhilela ukusetshenziswa yomugqa oqondile indlela, ngoba yilona elula futhi akunakwenzeka ukusebenzisa indlela ukwehla ngesivinini esikhulu.

Indlela ukwehlisa ibhalansi - kuhilela kuhlaziywa ukwehla amazinga Nokho efana yomugqa oqondile indlela, landa nge-Isici ukushesha ukuthi akukwazi ezingaphezu kwezintathu (zinjalo okufunwa yethu amazinga lenkaba ezimali). Le ndlela isetshenziswa uma kwenzeka ukuthi unyaka ngamunye ukuphumelela imishini kanye nezinye izinhlelo zokusebenzisa ukusebenzisa incipha.

Indlela tibalo iminyaka - ngokuvumelana ezuziwe ukwehla Coefficient ibalwa sokuhlukanisa inani eminyakeni esele ukusetshenziswa umshini, ukwakha noma kwenye indawo yokusebenza ngesikhathi sakho konke izinombolo elisho unyaka ukusetshenziswa into. Ngakho, sifeze esasizosheshisa ukwehla izindleko into OS, ngakho izindleko egijima izimpi emuva ngokushesha ngangokunokwenzeka. Izimali kwezimali ezimpahleni ezingasuki phansi kule nkampani, ikakhulukazi uma inkampani enkulu, usebenzisa yokusebenza izindawo eziningi ngokuvamile kuhilela ukusetshenziswa le ndlela kokubala kwentengo.

Indlela yokugcina ukwehla - ukukhiqizwa. Ukuze ukubala tibalo ezidingekile ukuqaliswa Depreciations ngale ndlela, kubalulekile ukubala iphesenti ukukhiqizwa ngosizo into yesistimu yokusebenza ngamunye nezikhathi, nokuthi elisetshenziswa njengoba izinga ukwehla ngoba isikhathi.

Le ndlela ivumela ukwehla Damping of imishini ngokusho ukusetshenziswa yayo uqobo, Nokho, kunzima ngempela ukuyisebenzisa, Nokho ukugcina izindlela eziyisisekelo ibhizinisi akuvamile kusetshenziswa le ndlela Damping.