Yesikhathi eside ukutshalwa kwezimali - bubhalwe langempela izindleko kwemibiko

Yesikhathi eside ukutshalwa kwezimali - it is imali ezihlukahlukene ze-non-zamanje amafa, aqukethe futhi zezimali. Le ndlela utshalomali libhekwa ngokuvumelana nezici ezithile.

imisebenzi Accounting ukuqaliswa ukutshalwa eside kungenziwa imelelwa:

- kuveza agcwele, anembile futhi ngesikhathi esifanele izindleko zosizo esakhiwe ngokuya yohlobo lwazo, kanye ngezigaba letintfo;

- ukuqinisekisa ukulawula ukuziphatha ukwakhiwa nokuqaliswa kwezinhlelo nokuthuma izindawo zokukhiqiza kanye nezinye izinto ezimpahleni ezingasuki phansi;

- Ukubala lesifanele yokusungula ukubaluleka kuluthola noma eyakhe amafa abo fixed kanye amafa angaphatheki. Lokhu kungenzeka futhi ihlanganisa izinto zemvelo (isib, ezweni);

- ukuzivocavoca ukulawula ukusetshenziswa kwezimali ukutshalwa kwezimali eside.

ukutshalwa kwezimali eside kumelwe zenziwe ezimali at zomlando izindleko kwemibiko has eqinisweni ukudluliswa kweemali:

- lonke ukwakhiwa kanye izinto zayo ngazinye (ngokomongo kwezakhiwo kanjalo nezinhlaka);

- izinto ngazinye ezimpahleni ezingasuki phansi, umhlaba, izimpahla angaphatheki kanye netintfo bemvelo.

Ukwahlukanisa ukutshalwa kwezimali kungenziwa elabekwa kanje:

- iqhaza kumiswa inhlokodolobha lomthetho amanye amabhizinisi (izinhlangano), kanye ukudalwa ezingaphansi;

- izibambiso kahulumeni kaMasipala;

- amanothi promissory, ukwabelana kanye nezinye izibambiso of amabhizinisi kanye nezinhlangano (lokhu kungabuye aphumelele, begodu izikweletu);

- enikeziwe loan izimali ;

- iminikelo idiphozi;

- Okunye ukutshalwa kwezimali eside.

Njengoba ukutshalwa kwezimali ukuthengwa kwempahla ahlukahlukene, kulandela Izindleko zangempela zithathwa:

- lemali ekhokhwe inkontileka esiphethwe umdayisi;

- esakhokhwa amabhizinisi, izinhlangano i-isamba Consulting noma ulwazi izinsizakalo eziphathelene yokufuna lezi zimpahla. Endabeni ulwazi, engachemile igxile ukuqaliswa langempela le ukutshalwa kwezimali, futhi kulokhu inhlangano akuthathi isinqumo esinjalo, bese lezi zindleko kumele kwenziwe isibaluli izindleko yokusebenza ;

- amaholo ekhokhelwe abaxhumanisi okungukuthi amasevisi esakazwa kokutshala imali.

Ezitshaliwe eside izindleko empeleni kuzona inhlangano ingase wehlise (noma ukwandisa) e inani lokushintshisana umehluko, nesebenzela ngesikhathi lokhu kuthengiselana ku yokufuna ngenye i currency ngaphandle ruble. Nokho, athunyelwe ezimali eqinisweni kwenziwe in ruble.

Kukhona umehluko wemisindo nemiqondo yamagama ku-akhawunti izindleko yangempela nokutshalwa kwezimali ezezimali kunoma iyiphi enye impahla yeNkampani. Ngakho, uma amasheya ohlwini phezu exchange isitokwe noma endalini, futhi lokhu lesisho yikhona kanye okwenze njalo, accountant kumele iboniswe e izitatimende zezimali zonyaka (ikakhulukazi balance sheet), lezi zimali ezifakiwe ngemali yasemakethe uma liyigugu ingaphansi kwe-ncwadi. Futhi umehluko kushintshwe inani esiqiwini, kwakhiwa okuyinto ekupheleni unyaka imiphumela olandelayo wezimali.

ukutshalwa kwezimali eside ezihlobene ne ingozi eliphezulu bokulahlekelwa imali manje, ngakho amabhizinisi nodaba kufanele ochwepheshe kulo mkhakha kanye nokuhlaziya ahlobene nokuqapha okuqhubekayo kolwazi kule ndawo.

Ngakho, imisebenzi eyisisekelo kohlaziyo of ukutshalwa kwezimali zihlanganisa:

- ukuhlaziywa kwezinto isiqondiso eside ukutshalwa kwezimali ibhizinisi;

- ukuhlaziywa isakhiwo sabo kanye izingxenye eziyinhloko;

- ukuhlaziywa umthombo ngezimali i ukutshalwa kwezimali esizayo;

- ukuhlolwa ukusebenza lolu hlobo utshalomali, etshaliwe esikhathini eside.