75 amaphuzu - "zasemizaneni bamasheya". ezimali-Akhawunti

I-akhawunti 75 "Izibalo nge abasunguli" isetshenziswa fingqa idatha mayelana zonke izinhlobo kwemali kwenziwe namalungu inkampani (bamasheya amalungu agcwele inhlangano, wokubambisana, nokunye). izikhungo kaMasipala kanye inarha ebumbeneko ukuyisebenzisa ukubonakalisa zonke izinhlobo ukunyakaza kwezimali phakathi kwabo, nezidumbu amandla nohulumeni basekhaya egunyaziwe Ukusungulwa kwamabhizinisi ezinjalo. Lo mnikelo yi onjiniyela ukusebenzisa iziqondiso amasha kuhlelo. Ngaphambili, le misebenzi ziyabonakala ku MF. 77. Cabanga izici eminye okuningiliziwe kokulandisa e-Accounting.

definition ukhonkolo

Ukuze lesi sihloko zingase ngaphezu kwalokho livulwe:

• subsch. 75,1 kulinganiselwa ku ezifakwa zigciniwe (lomthetho) inhlokodolobha;
• subsch. 75,2 on zokukhokhelwa eziphathelene isithakazelo izinkokhelo kanye nezinye izinto.

Sub-akhawunti yokuqala isetshenziselwa amabhizinisi ebumbeneko ukubonakalisa imisebenzi eyenziwa nge isimo noma igunya kamasipala maqondana impahla adluliselwe ku ukuphathwa komnotho / imisebenzi. Ngokwesibonelo, kuthatha indawo kumiswa izikhungo, ukusebenza dolobha umthamo wemvula, ekuthatheni impahla. izinkampani maKristu abizwa subsch. 75,1 "Izibalo ku impahla esabiwe." Imininingwane ephepheni kubonakala ngendlela efanayo ukulungisa iminikelo enhlokodolobha.

Nokukhokhwa kwezintela inzuzo

Subsch. 75,2 esifingqa ulwazi ukuthengiselana ezihlobene nokukhokhwa abasunguli imali. ngenzuzo ezongezelwe show ku MF dB. 84. Njengoba okuhambelana ngu 75. Ukuthengiselana phezu kwe-accrual nokukhokhwa engenayo izisebenzi ibhizinisi uzilungiselele usebenzisa MF. 70. It ibonisa eziwukheshi nabasebenzi s / n. Uma ukukhokha akhawunti engenayo 75 isikweletu. Naye uzakwabo we ukunyakaza kwezimali. Uma iqhaza nezinye ukuba amasevisi yokukhokha izinkampani imali, isebenza noma izimpahla lezi zinkampani, kanye izibambiso kanye nezinye izinto, i-akhawunti 75 futhi ezidonswe. Ngakho-ke uhambelana izihloko sibonakalisa ukuqaliswa amagugu efanele. Subsch. 75,2 sisetshenziswa nokubengezela imisebenzi ukusatshalaliswa engenayo, ukulahlekelwa neminye imiphumela zezimali ngokuhambisana izinkontileka of adventure ngokuhlanganyela.

Ukudala AO

Ngo obumba inkampani okuhlangene isitokwe inani isikweletu ukubuyiswa kwemali izibambiso senziwa MF dB. 75 ukuxhumana ne Sch. 80, khomba inhlokodolobha ogunyaziwe. Ngo irisidi langempela iminikelo ngokheshi eyenziwe ukuqopha CD e ukuxhumana ne-athikili, ukulungisa ukunyakaza ezezimali. Lapho okomnikelo impahla kanye nezinye (ngaphandle kwemali) izimali nezinto eziyigugu 75 credit score. Ngakho-ke, amarekhodi uyasho CQ. 08, okubonisa izimpahla ze-non-zamanje, MF. 10 (i-"Izinto"), CQ. 15 Kutfolakala mat ukuvunwa. amagugu, nokunye. Ngokufanayo, izibalo kanye abasunguli iminikelo enhlokodolobha izinkampani nezinye izinhlobo lwenhlangano zomthetho. Ukuqopha Kwenziwa ngesikhathi esifanayo phezu kwawo wonke Inani eshiwo kumadokhumenti. Uma anawo ukwabelana Kwenziwa ngemali ephakeme ukwedlula okuzisholo wathola isiphetho umehluko is adluliselwe ku-KD CQ. 83. Tax on inzuzo kusukela iqhaza ibhizinisi, okuyinto angaphansi nokugcinwa zilotshwe Db CQ. Futhi 75 KD. CQ. 68.

analytics

Zasemizaneni bamasheya eqoshiwe sifundvo ngasinye. Okukhishiwe bamasheya-abanikazi lwezikhali ukuvikeleka JSC. ezimali Analytical ka ukuthengiselana namalungu / abasunguli ngaphakathi iqembu izinkampani ezihlobene, imisebenzi okuyinto kwakheka uhlaka lwalokho ozokusho ezivezwa MF. 75 ngaphandle.

ngokucacile

Ngo isici Midrange. 75 buyekeza abalulekile likhona. Iveza ukusebenza kanye namabhizinisi abambe iqhaza. Omunye inhlangano ingaba njengesihluthulelo Umsunguli umhlanganyeli. Kodwa umkhuba, kaningi bangabantu ezahlukene. akhawunti 75 balance sheet libhekene, ngakolunye uhlangothi, njengoba isihloko senzelwe izinqubo dolobha umthamo wemvula. Ngakolunye, liqhubeka nokukhokhwa kwezintela inzuzo nezinhlangano.

Explained

Ngo ukwakheka ibhizinisi kukhona isidingo irekhodi: 75,1 dB cd 80

Le entry ngomqondo methodological sihluke kakhulu izikhundla bendabuko. Iqiniso liwukuthi uma lasebhange subsch. kwakhiwa 75,1 is by Receivables. Ngo inani izibopho amaqembu ngokushesha nje lapho ifa wadala. Leli cala ubhekwa kuphela accounting. Ngokuvamile, izibopho eziphuma ngaphansi inkontileka, ababhekwa. Amarekhodi ezimali kuphela izikweletu, ogxile ekukhishweni yesivumelwano. Isibonelo, akuphazamisi isibopho ezivela sivumelwano nokulethwa. Kulokhu esikweletini phezu kakade wanikeza maphilisi kwezimpahla kuboniswa. Isici olunikelwe MF. 75 drafters we plan kufanele kubhekwe. Lapho kubalwa okungu zezimali nezikweletu Ukusabalala kvazidebitorskuyu kumele zisuswe nenani izibopho okuphephile. 75 bill weza, eqinisweni, ngoba kukhona imfundiso engenakuphikiswa, owawuthi, okwamanje, njengoba nje inkampani yasungulwa, nenhloko-dolobha yalo ogunyaziwe kumele asheshe abonakale. Abahlanganyeli kungaletha amafa ezahlukene kuso. Uma esakhokhwa amafa okungezona yemali, kumele alandele inqubo nokuhlola ezimele. Uma uthola i-idiphozi entry:

• I-Debit okufakwe on reflection of imali ezikhona nokunye.
• Credit subsch. 75,1

Yamadivayisi lamasheya

Ngenxa JSC wakhe eyenziwa kwaqedwa inhlokodolobha share. Lapho sithengisa izibambiso ngentengo ephakeme kunaleyo kwenani eliyimali, lo mehluko is uyasho CQ. 83. Le ndlela enikeza Onjiniyela iseluleko akhawunti Hlela. Kwakucatshangwa ukuthi avunyelwe reflection operation dB CQ. 98,1. Lokhu kungenxa yokuthi, ngokuhambisana kusebenza izimiso ezimali, inani inhlokodolobha ogunyaziwe ayikwazi ukushintshwa. Kule ndaba, kwahlongozwa ukwethula CQ zokulawula. 83. Kodwa izimali overpaid kufanele kwehlisa nezindleko esizayo kuphela uma kukhona imali eyiphinda wangempela ibhizinisi.

Izici izinkokhelo engenayo

Subsch. 75,2 isetshenziselwa ukubala nge abasunguli ezingabhaliswanga esifundazweni inkampani. Sithe uma umhlanganyeli uba yisisebenzi inkampani, ukuthengiselana imali nabo kuthiwa obonwa MF. 70. Lapho imemezela ukukhokhelwa imali, kuyinto irekhodi: 84 dB 75,2 KD.

Of lemali uhlolwa ezimali, igcinwe izintela: 75,2 dB 68 KD.

Income kusukela iqhaza izinkampani ukuthi zithole abantu zemvelo is intela ngesilinganiso 30%. Lapho leli nani kuyehla inani ezibanjwayo kusukela inzuzo, yayihloselwe ukusatshalaliswa ukuqhutshwa phakathi abahlanganyeli.