Izimali kwezimali ezimpahleni ezingasuki phansi namafa angaphatheki

ezimpahleni ezingasuki phansi , izoba yingxenye yalo impahla. Ukusebenzisa kwabo kuyadingeka enqubeni ukukhiqizwa, ukuphathwa kwebhizinisi, ukuze sihlinzeke izinhlelo ngesikhathi esingaphezu kwezinyanga eziyishumi nambili, noma ukuthi umjikelezo aqine.

ezimpahleni ezingasuki phansi zihlanganisa amayunithi ezilandelayo: imishini Computing, izindawo, izakhiwo, izimoto, imishini yasendlini. Ngamunye ezimali ibhizinisi ezimpahleni ezingasuki phansi namafa angaphatheki kuyimfuneko. Uhlu kwempahla angaphatheki zihlanganisa: copyright program e-computer, ilungelo umnikazi patent kukhona okusunguliwe, umnikazi patent ilungelo Ukukhetha impumelelo, ukuthakazelelwa isitshalo, izindleko yenhlangano.

Izimali kwezimali ezimpahleni ezingasuki phansi namafa angaphatheki

ezimpahleni ezingasuki phansi zinenani, okuyinto ihlukaniswe izinhlobo eziningana: okokuqala, asalile, ukunciphisa. Ngo ezimali ibonisa izindleko koqobo. Ngaphansi ezimali iyunithi OS libhekisela ukwehlukanisa siphelile yokusungula lento. yokusungula ngayinye kumele inombolo ehlukile. Le nombolo uhlala ingashintshiwe phakathi naso sonke isikhathi wokusebenza, ukongiwa isitokwe.

Ibhizinisi ukuthengiselana (ukulethwa, ukufika, Disposals) abizwa ngokuthi ukuhamba OS. Lezi ukuthengiselana angaphansi yokubhalisa ngokuvumelana izinhlobo ezimali eyinhloko kwamabhuku kanye namarekhodi. Kuze kube yimanje, kwekhomishana eyaqokwa nguNdunankulu umqondisi wenkampani, yisenzo reception - ukudluliselwa kwezimali ezimpahleni ezingasuki phansi. Inothi maphilisi ligcwaliswe lento ngayinye. Uma izinto lunye, ukubaluleka, ezithathwe ngesikhathi esisodwa ngaphansi umthwalo womunye umuntu, khona-ke singenza isenzo esisodwa a Amakilasi ambalwa. Ngokuhamba kwamabhuku angase abone imishini zamehlo. ukubhaliswa wabo wentiwa oqotsheni ukukhubazeka siyachazwa.

Ngemva enifeza izinyathelo kabusha, ukukhanda, ukufakwa, ukuhlola imishini nokwamukela umsebenzi leligcwalisiwe kubhekelwe ku OC-3 (reception isenzo - wabeka lilungisiwe, kabusha, izindawo olwesimanje). OS ukunyakaza ngaphakathi ekhishwe bill (isenzo eyamukelayo - okuxhunyanwa izimpahla fixed). Lowo Mbhalo wangonyaka we ibonisa izinguquko intengo yokuqala futhi izici lobuchwepheshe into. Amacala eyenziwe OS-4 (isenzo yokubhala kwezimpahla fixed). Ukusebenza asisebenzi ukuthutha amayunithi. Izimoto namaloli emalini ifomu OS-4a.

The main ezimali izikhala OS yokusungula amakhadi. Basuke ngomumo ikhophi eyodwa enombolweni ngayinye yokusungula. Izimali kwezimali ezimpahleni ezingasuki phansi namafa angaphatheki iwumsebenzi accountant.

Ukwelapha balandise amafa angaphatheki kuncike esimeni ukulawula ngokuvumelana oda Ministry of Finance. Lo mbhalo ubizwa ngokuthi "Izimali angaphatheki Amafa PBU." Iveza uhlu izinjongo empahla. Ukuqopha kwenziwa amafa ikhadi. kwetinhlobo letikhetsekile eyinhloko ezimali amafa angaphatheki azikho. Ngakho-ke, inhlangano unelungelo ukuthuthukisa siqu ifomu ababika. Tax ezimali kwempahla angaphatheki kungenzeka ngaphansi kwezimo ezithile:

- ikhono into ukuletha izinzuzo zomnotho ibhizinisi;

- ilungelo izinhlangano ukuthola izinzuzo zomnotho;

- ikhono abone izinto ezivela kwezinye izimpahla;

- IA lisetshenziswa okwesikhathi eside;

- ukuntuleka ukudayiswa kwempahla zingakapheli izinyanga eziyishumi nambili noma ngaphakathi kwenkathi ethile;

- ukunemba sokunquma ukubaluleka ku into;

- ukuntuleka ifomu sangempela impahla.

Izimali kwezimali ezimpahleni ezingasuki phansi namafa angaphatheki esikhathini sethu eyenziwa kwikhompyutha siqu ukuze kuzenzakalele futhi ukwandisa isivinini. Ngaleyo ndlela lula accountant umsebenzi.