Okungenzeka ezimali okufakiwe capital ogunyaziwe

Dala yiliphi ibhizinisi kusho capital ukuqala ukusebenza kwayo. Ngo lanamuhla kwezomnotho imvelo imfuneko ukuzimela kwezezimali kuyinto control esiqinile phezu imali ageleza kungakhathaliseki ukuthi lingakanani ijubane lokuya yabo. Inhlokodolobha ogunyaziwe libhekene ukuhamba sinciphile ukunyakaza ezimbalwa, kodwa ngokunemba ukubhaliswa kwaso kanye nokusetshenziswa incike inzuzo yenkampani ngayinye.

Agunyaziwe (reserve) Isikhwama

Kusuka isikhundla kwezomthetho nakwezomnotho yenhloko-dolobha ogunyaziwe inikeza imisebenzi emithathu ebalulekile:

1. Isiqinisekiso. Accrual izinga ogunyaziwe dolobha ukhonza njengelungu eseduze ezibophweni ukuba abakweletwayo ngalesi simo.
2. Ukwakheka. Inombolo kanye nosayizi iqhaza womnikazi ngamunye (umsunguli) enhloko-dolobha ogunyaziwe inquma inani iholo lakhe nokuthi leso senzo senziwe iqhaza ekwenzeni izinqumo zokuphatha.
3. Qala. Ukunikeza kwempahla at esigabeni sokuqala inkampani.

Ngu definition, le share capital - yinani amafa ukuthi umnikazi (abasunguli) itshala imali esikhathini esizayo lenkampani. Kuye ifomu lomthetho, abanikazi kungenzeka bhalisiwe, futhi kwenkululeko inhlangano ekhethiwe indlela ukudala ukulingana fund. Njengoba umsunguli umnikelo angenza:

• Cash (imali, non-cash, lwemali) izimali.
• Non-wamanje (ezisebenza, non-ukukhiqizwa) amafa.
• amafa angaphatheki (nge inani elilinganisiwe).
• Securities.
• amafa yamanje.

Uma noma iyiphi inguqulo ye-ukudalwa zokuthunyelwa inhlokodolobha ogunyaziwe kumele libonise imali yokukhokha ngalinye kanye inqubo ukusetshenziswa kwaso ngoba izidingo ibhizinisi.

ezimali

I-akhawunti 80 "inhlokodolobha agunyaziwe" kudalwa ukubonakalisa ukunyakaza yonke imisebenzi kanye kumiswa reserve izimali ibhizinisi. Ibhalansi ye-akhawunti yokwenziwa, likhuluma langempela accrual okulingana inani capital, it is kulawulwa umthetho Russian nezinhlangano lomthetho. Athunyelwe dolobha okuzisholo kwakhiwa indalo yayo futhi okwamanje yokushintsha yobukhulu bayo bebheke sokukhuphula noma ukwehlisa. Noma yimuphi ushintsho enanini elihlongozwe ibhalansi ishidi ibhizinisi, kufanele kuvunyelwane ngayo yonke kubanikazi kufakwe izihloko incorporation. Analytics olwenziwe umnikazi ngamunye. I-Debit 75 ;: Ukusebenza ezimali kulotshiwe njengoba wiring kuqala ku-dolobha okuzisholo Credit 80.

Kungenzeka okwandisa ubukhulu yesikhwama

Ngokwandisa share abanikazi inkampani (ogunyaziwe) Isikhwama ingakwazi ezihlukahlukene amafa. Kuye ukusetshenziswa kwezimali ezikhishwe dolobha umnikelo. I izaziso ngemisebenzi ye kuthiwa kwenziwa kanje:

1. I-Debit 52, 51, 50, 55; 80. Ukwanda izimali boleko inhlokodolobha ogunyaziwe ngokheshe, ukudluliswa kumuntu, okungenxa yezimo ezikhethekile, akhawunti izimali zakwamanye amazwe samanje ibhizinisi.

2. I-Debit 41, 10, 11; Credit 80. amafa yamanje (izinto, imikhiqizo, izinto zokusetshenziswa) zifakwe Isikhwama abanikazi Reserve.

Kungenzeka futhi ubuyise inhlokodolobha ogunyaziwe impahla ezithunyelwe zenziwa ngendlela elandelayo:

1. I-Debit 01; 80. I ogunyaziwe credit fund wenza ejenti eziyisisekelo.

2. I-Debit 04; Credit 80. amafa angaphatheki kuthathwe anikelele inhlokodolobha ogunyaziwe.

Ushintsho bebheke ukukhulisa inani ibhizinisi dolobha zingenziwa ngenkululeko bonke abanikazi ngezithukuthuku inzuzo, ezingalotshwanga basakaza phakathi abasunguli, futhi ithunyelwa ogunyaziwe (share) inkampani Isikhwama: AT 84; Rm 80. Ngendlela efanayo nokwanda kokungabi amafa kungenzeka eyengeziwe dolobha noma inqolobane Isikhwama, othinta izintambo elihambisana kanye nezinguquko kule abamelwe (ngokomthethosisekelo) amadokhumenti ibhizinisi.

Ukwehla Isikhwama

Sika setha usayizi share capital kungenzeka kuphela ukubamba iqhaza bonke abanikazi. Isisusa we lesi sinyathelo singase sibe isimo ezezimali nezomnotho inkampani. Kodwa ukunciphisa obujwayelekile umphumela ophumayo zokuzithandela ezivela ukwakheka ukwamukele abasunguli womnikazi eziningana noma eyodwa. Ngesikhathi esifanayo uwukubonakaliswa isamba inhlokodolobha ogunyaziwe akuyona encishisiwe njalo, inani lemikhaya emalini ngumnikazi wangaphambilini, kungenzeka walithengisisa force. Athunyelwe ukwabelana dolobha, uma ukunciphisa lesi sibalo bese okulandelayo:

• Ar 80; Kr 01, 04. Ukubuya fixed assets, IA athathwe njengoba ukulingana umnikelo.
• Ar 80; Rm 10, 41, 11 Buyisela materials, izimpahla, umnikazi, usisusile kusukela abasunguli lenkampani.

Uma iminikelo ngokheshi noma non-cash ukubuyiselwa zifike zivela ebusweni ibhizinisi noma imali isiphetho, izimali zakwamanye amazwe ama-akhawunti: Am 80; Rm 50, 55, 51, 52. Ukuze ugweme emibi sokuhoxisa amafa ibhizinisi yokusebenza (kokusebenza, non-zamanje, impahla), abanikazi ungakwazi ukuxoxisana ukubuya ingxenye owethulwa yesikhwama lomthetho imali (cash, non-cash) kusho. Kuze kube yimanje, ukuhlolwa kwe-amafa, ukubaluleka asalile ibalwa.

izinguquko kuveza

Uma noma iyiphi inhlangano kwezimali inhlokodolobha ogunyaziwe kumele anikeze ubufakazi obubhalwe phansi. Lihlanganisa Amaminithi omhlangano wabasunguli (abanikazi), ngemvume futhi igunyazwe yi-abahlanganyeli. On osekelwe kuyo izinguquko ezenziwe imibhalo ephambili. Le nqubo ithatha isikhathi eside, kudinga i-ukulungiswa kwamarekhodi, ngakho ukuhamba akhawunti 80 "inhlokodolobha agunyaziwe" awavamile.