Izindleko ezikhethiwe

Izindleko zezinkathi zesikhathi esizayo ebhalansi zenzelwe ukufingqa imininingwane ezindleko ezenziwa kule nkathi yokubika, kodwa zihlobanise nezikhathi ezizayo. Incazelo enjalo inikezwa kuMthethonqubo wokugcinwa kwezitatimende zezimali kanye nemiyalelo yokusebenzisa Ishadi lama-Akhawunti.

Ukubika ngezindleko zesikhathi esizayo kubonisa, ngaleyo ndlela, indlela yokusabalalisa izindleko ezenziwe kakade. Kulesi simo, isigaba salezi zindleko asibandakanyi imisebenzi ehlobene nokuthatha umhlalaphansi wezimpahla, ukuthuthukiswa noma ukukhokhelwa kwangaphambili, kufaka phakathi.

Lapho ulungisa izitatimende, kubalulekile ukucabangela izimo lapho izindleko zesikhathi esizayo ziqashelwa khona. Ngokuyinhloko, izindleko zenziwa ngokuhambisana nemfuneko ethile yezenzo zokulawula noma zezomthetho, inkontileka, amasiko okwenyuka kwebhizinisi. Omunye wemibandela yindlela yokuthola inani lezindleko. Izindleko zesikhathi esizayo ziyabonakala njengenjalo uma kukhona okuqinisekile ukuthi umphumela wokusebenza okuthile kuzoholela ekunciphiseni izinzuzo zomnotho zebhizinisi.

Ngokwe-Instruction kuya ohlelweni lwe-akhawunti, izindleko, ngokusho komnotho wazo, zihlukaniswe ngezigaba ezimbili. Kulabo abaqala ukuthwala izindleko zezinkathi zesikhathi esizayo zokulungiswa. Zixhumene nemali ekulindeleke esikhathini esizayo. Izindleko ezinjalo, ikakhulukazi, zihlanganisa izindleko zokwenza ubuchwepheshe obusha bokukhiqiza, amalungiselelo okumba izimayini, ukulungiselela umsebenzi wonyaka kanye nokunye. Isigaba sesibili sihlanganisa izindleko zesikhathi samanje . Leli qembu, ikakhulukazi, lifaka izindleko zokulungiswa kwemishini yokukhiqiza eqolo. Ngezindleko ezinjalo, ukucabangela ngaphansi kwesigatshana esifanele kubhekwa njengokungathi "ukuphucula" ukungalingani, ngokusebenzisa ukusatshalaliswa okungaqondakali kwezindleko ezibalulekile zezinkathi eziningana.

Kumele kuqashelwe ukuthi iMithethonqubo ayikhulumi ngemali eqhubekayo noma ngezikhathi ezithile. Lokhu kufaka phakathi, isibonelo, izindleko zokulayisenisa uhlobo lomsebenzi, ukukhokhelwa komshwalense, ukuthenga amalungelo okusebenzisa isofthiwe idluliselwe isikhathi esithile. Izinqubekela phambili zokukhokha okuqashiwe nazo azichaziwe kumqulu.

Izindleko zezikhathi ezizayo ezihlobene nemali engenayo ezayo zihlukaniswe ngamaqembu amabili. Eyokuqala, izindleko zihlobene ngokuqondile nenzuzo esikhathini esizayo. Ngokuyinhloko, zibandakanya izindleko zokulungiselela izidingo zokukhiqiza. Isigaba sesibili sihlanganisa izindleko ezihlobene nezimali ezingenayo, ngokungaqondile.

Izindleko zibonwa emadokhumenti wokubika ngokulahlekelwa kanye nezinzuzo, ngokucabangela ubuhlobo phakathi kwezindleko zokuhola nezokukhiqiza (ngokuhambisana nesimiso sezindleko nezinzuzo). Kulokhu kulandela ukuthi izindleko zezinkathi ezizayo kufanele zibhekiswe ezindlebeni ezibeka ngokuqondile inzuzo. Le nzuzo ingase ifike noma izayo esikhathini esizayo.

Ngaphezu kwalokho, izindleko zingahle zibekwe phakathi kwezikhathi zokubika. Lokhu kungenzeka uma kunikezwa ukuthi izindleko zenza inzuzo ngezikhathi eziningana, noma uma ubuhlobo phakathi kwezindleko nemali engenakukwazi ukucaciswa ngokucacile noma kumiswe ngokungaqondile.

Kulokhu kulandela ukuthi indlela yokurekhoda izindleko ezihlobene nenzuzo ezayo ngokungaqondile (ngokungaqondile) izoxhomeka embonweni womuntu siqu we-accountant. Lezi zindleko zingasakazwa, kepha kuphela uma kunezizathu eziqinisekisayo zokuxhumana kwabo ngokuthola izinzuzo zesikhathi esizayo. Uma kungekho ukulungiswa okunjalo, izindleko zokukhiqizwa kufanele zibhekwe njengezindleko esikhathini samanje ngaphandle kokusabalalisa.