A engamancozuncozu intela yefa kanye umqondo walo

Ukuze unombono yeka engamancozuncozu intela yefa, kufanele siqonde kuqala ukuthi yini okuqukethwe nomqondo izintela ayilibalanga, lapho le nkampani kumele akhokhe ne inzuzo. Ngomqondo jikelele kakhulu, le ntela ukhonza njengoba nezibopho ezivela ibhizinisi noma inhlangano esikhathini esizayo. Ngaphezu kwalokho, isizathu esiyinhloko nesenzakalo yabo njengamanje ekhona izinkinga isimo imisebenti yetemnotfo kanye nokukhokhwa kwezintela nezimali.

Lokhu, ngokwezinga elithile, intela okunemibandela kungenzeka ibalwe ngokwendlela izitatimende zezimali inkampani noma inhlangano, njengoba umthetho, kuba imali ilingane nentela okuyilo okumele ikhokhwe ngumuntu lebhizinisi esikhathini intela.

Lapho izibalo ezinjengalezi ephakama umehluko phakathi intela futhi kulandiswe ngenxa basebenzisa izindlela ezihlukene kokuhlaziywa amagugu. Lezi umehluko zingezesikhashana, kodwa esikhathini esizayo kungaholela nokushintshashintsha uhlu ngokuqondene nezimpahla kanye nezikweletu, ukusetshenziswa kwezimali kanye engenayo lemali kufakwe ukubala intela.

Izibalo we-theory ilungiselelo intela ezenziwe, ngokuvamile besebenzisa izindlela ezintathu. indlela UKUHLEHLISWA liqukethe yokuthi intela engamancozuncozu kunqunywa ngokuhambisana izinga yentela ngemali engenayo, okuyinto ngokomthetho ngesikhathi ukuqashelwa umehluko. Esikhathini Russian Federation, indlela enjalo sibalo lasetshenziswa kwaze kwaba ngu-2010, khona-ke, ngokuhambisana nemithethonqubo on ezimali, isetjentiswe indlela isithiyo. Le ndlela inikeza ukulandisa okuphathelene izikweletu ibhizinisi noma inzuzo yenkampani kanye nokulahlekelwa. Kunesizathu sesithathu indlela - ibhalansi, okuyinto ukuqhathanisa izindleko ezilinganiselwa ngokuvumelana intela kanye accounting.

Ngenxa yalokho, engamancozuncozu intela yefa limelela ukuthi ingxenye yentela engamancozuncozu, okuyinto elibanzi kuholela ukwehla nenani lentela ekhokhwa inkampani noma inhlangano ukuba inzuzo, futhi okumele ikhokhwe ngokomthetho samanje sekubika elilandelayo nangale.

Inhlangano ibona a engamancozuncozu intela yefa ngesikhathi lapho umfanekiso kushiwo ngaphambili umehluko yesikhashana, futhi wonke ngombandela wokuthi okwengeziwe ekufikeni nezikhathi kwezimali, ngeke wenze inzuzo, okuyinto uzokwazi ukukhokha intela. Ngo ezimali ayilibalanga intela yefa labhalwa esekelwe Inani lawo wonke mehluko, ngaphandle ezimweni lapho mehluko ngeke kuncishiswe noma ngokuphelele iqedwe.

Formula ukuthi kunqunywe ezifana intela engamancozuncozu nezikweletu simiswe ngalendlela lelandzelako: Ho = BP x STN lapho: Kodwa - ukubaluleka ayilibalanga intela amafa, BP - inkomba yokuthi isikhathi umehluko, STN - Inani sentela, okuyinto lihlelwe okwamanje umthetho.

Uhlelo ezimali ye ayilibalanga intela amafa - ayizikhombisi ukuthi babhekwa njengabantu akancike ku-akhawunti ehlukile, esiklanyelwe ukuqopha bese sikubonakalisa e engamancozuncozu intela amafa. Kubalulekile futhi ukuthi, njengoba kushiwo kakade, lezi zimpahla alotshwe accounting ngokuzimela, isb ngokuhlukile uhlobo izimpahla ukuthi kukhona umthombo umehluko zesikhashana yokulinganisa ngamunye.

Bona akhiwa ngenxa umehluko:

- ukusetshenziswa izindlela ezahlukene ukuze Computing Damping esebenzisa inkampani ethile noma inhlangano accounting;

- ukuqashelwa engenayo evela izimpahla ithengiswe ngesimo imali ebhizinisini ojwayelekile ibhizinisi;

- uma kwenzeka kuwukwephula imithetho wokukhokha intela inzuzo ibhizinisi noma inhlangano;

- ukusetshenziswa awafani imithetho reflection izinga nesithakazelo ukuthi inkampani noma inhlangano okhokhela loans.

Kuhlelo ezimali, izimpahla ezifana ziboniswa ezithunyelwe reverse: debit accrual 77 - CR 68, ngokufanele, ukuba abuyisele AT 68 - 77 Km.