Ama-Akhawunti ekhokhwayo - esinalo noma Siyakwenze njani na? Uyini akhawunti ekhokhwayo?

Noma yimuphi oqhuba ngendlela umnotho emakethe, kuba ezingavamile ezinye zezimpahla zalo anezinhlaka okumele zikhokhelwe ngenxa. Ngokuvamile, kuba isigaba othize zomthetho, okusho ingxenye yempahla, kuncike ubudlelwano yayo evelele zezimali phakathi kwamabhizinisi kanye yomuntu obolekisayo. Kulesi sihloko, sicabanga ukuthi akhawunti anjalo ekhokhwa? Yilokhu esinayo noma Siyakwenze njani na? Futhi ukuthola indlela akhawunti yebhizinisi layo, kungani kubalulekile ukuba afeze ukuhlaziywa aso kuphakama nemiphumela ngenxa ukubambezeleka izikweletu.

sici

Isinyathelo sokuqala ukuba uthole ukuthi ube njani akhawunti ekhokhwayo njengoba isigaba zomthetho le nhlangano. Empeleni, leyo ngxenye izimali zabo, okuyinto aluthola ngezithukuthuku izimali zama-third party - lokhu iyakhokhwa. izikweletu definition uthi ikhishwe ihlandla fixed kanye imali engeke ibuye ekhokhelwa. Ngakho, ama-akhawunti Iyatholakala ngokuhamba kwesikhathi Kuyomelwe bamboze.

Impahla yebhizinisi siqukethe kokubili izimali siqu atholwe ngezithukuthuku share capital futhi inzuzo, futhi izikweletu. Bobabili - ngenakugwemeka yenqubo ibhizinisi. Ngu okumele zikhokhelwe azihlanganisi nje kuphela imali, kodwa futhi ukubaluleka lezimpahla ithengwa credit impahla. Ngokusekelwe lokhu, sithola impendulo yalo mbuzo: "Ama-Akhawunti ekhokhwayo - nalokho okufanele noma thina" Phela, ukuzimisela ngqo isibopho izikweletu. Ngakho, inkampani eqala izikweletu zalo ukuba abakweletwayo ngalesi simo.

Izinhlobonhlobo esikhulu

Ama-Akhawunti ekhokhwayo ibhizinisi ahlukane, kuncike izici ayemkweleta. Lezi zinhlobo ezilandelayo.

1. Amanani ekhokhwa sesabelomali futhi okungezona isabelomali izimali. Ikakhulukazi, ukwenza izintela kanye nezinkokhelo ezikhwameni, kanye izinhlawulo kanye nokuhlawuliswa.

2. Amanani ekhokhwa abasebenzi kwenhlangano. Ikakhulu, i-izikweletu amaholo.

3.-Akhawunti Iyatholakala yezimpahla, imisebenzi kanye nezinsiza ukuze nezinye izinhlangano kanye izikweletu ku nokukhokhwa izinzuzo , njll ..

Inzalo yemali ikhokhwa isikweletu kubanikazi bamasheya e ukukhokhelwa imali yabo ukusatshalaliswa inzuzo. Kumiswa It is ngenxa yokuthi ngaleso sikhathi izinzuzo the balance sheet ibalwa angeke ikhokhelwe. Lokhu kusho ukuthi ethile udle imali ekhokhwa.

Ngenxa yalokho, esingaziletha kwencazelo akhawunti ekhokhwayo, okusho ukuthi inhlangano:

• Kufanele kube ethile esivuna abantu wemvelo noma womthetho, kwakheka ngenxa ubudlelwane wezimali;
• It has izikweletu ngesimo invoice nokulethwa wesikweletu noma inkokhelo by izitolimende.

izikweletu Accounting credit

Ukuze ezimali ingahlukaniswa ezintathu izinhlobo izikweletu ayemkweleta sika. Isisekelo lesi ngezigaba kukhona imigomo ku okwenziwé ekhokhwa. Kufanele-ke namanye amabhizinisi, abasebenzi kanye nezimali ngaphansi kwezimo ezithile. Uma umbolekisi ezibekwe ukubambezeleka yokukhokha, bese lesi sikweletu libhekene njengoba bokuzisholo. Uma lokhu kubambezeleka ifinyelela ngonyaka owodwa, irekhodi ezimali njengesikweletu yesikhashana. Uma isikhathi sihamba phezu kwalesi sikhathi, isikweletu liyakhula libe eside. Kukhona caveat. Lapho izikweletu eside uqala idlule iminyaka emithathu, futhi ayemkweleta akusho uhambise isimangalo ngoba befuna imbuyiselo yalo, bese usisebenzisa ku-akhawunti yokukhansela.

kudingeka sihlaziye

Ama-Akhawunti ekhokhwayo njengoba umqondo wezomthetho obaluleke accounting kubalulekile ukuze kusize kwenhlangano. Nakulokhu futhi iphakamisa umbuzo: "Ama-Akhawunti ekhokhwayo - esinalo noma Siyakwenze njani na?" Ukuze uchaze okushiwo eziyisisekelo lo mbono is bopho. Ngakho, ama-akhawunti ekhokhwayo kungaba ngokuqondile kuthinte inzuzo, ukusebenza kwenhlangano, ucabanga. Ngakho-ke, ukuhlaziywa lasungulwa, ukuvuthwa yayo kanye nokubusa ineqhaza elikhulu lonke inqubo khona yenkampani.

Ukubhekwa imali eyayiyikweleta ukuba abakweletwayo Kwenziwa ngesisekelo lokugcina ezimali izibalo, ikakhulukazi balance sheet futhi nenombolo ifomu elalifike 5. Ngesisekelo izibalo yokugcina amafomu ezimali, izici ezithile kubalwa, okubonisa lokho Ingxenye nezikweletu kuthatha ekhokhwa, ithinta indlela zezimali kanye solvency inhlangano. Ukuphatha ngendlela, izinkomba echaza nesikhathi ukukhokha imbuyiselo.

izikweletu oluvelele

Lapho inkampani engakhokhi ayemkweleta esikweletini ngaphakathi nenkathi yenkontileka, futhi akazange akhokhe invoyisi, ekhokhwa ingena esigabeni sekwephuzile. Kulesi simo, umboleki ngomzamo ukuvikela amalungelo abo lomthetho angafaka isicelo enkantolo. Owayebolekisile uthi isitatimende kwesimangalo futhi nokuyidlalisa kuye wonke amadokhumenti esisemthethweni eqinisekisa izimangalo zezimali.

Citizen Kumele kukhunjulwe ukuthi lesi simo ziyokonakalisa yakhe ibhizinisi idumela nesithombe commercial aphansi emakethe izinhlangano ezinjalo. Ngaphezu kwalokho, kuyoba izindleko ezengeziwe nguyiphi inkhantolo izinhlawulo kanye nokuhlawuliswa.

Ama-Akhawunti ekhokhwayo, lapho isikhathi komkhawulo siphelelwe yisikhathi

Ngokwe-division of the debt kubhekwe, okuyinto efakwe ngaphezu konyaka owodwa, umkhawulo isikhathi izikweletu eside kungukuthi enikeziwe. Kodwa kunenkolelo yokuthi uma okumisiwe umboleki ku kokuphela kweminyaka emithathu aluphikeleli ngokuthi buya ngalesosikhathi leli nani e-akhawunti adonswe.

Ama-Akhawunti ekhokhwayo, lapho isikhathi komkhawulo siphelile, emalini ngayinye isithembiso ngabanye. Inani kunqunywa imiphumela yokusungula.

Awunayo ukuphila yokubhala izikweleti ku izintela nezimali kanye nezinhlawulo nesithakazelo kubo. Ezinye izindaba zika-abakweletwayo Unelungelo sokuqeda ubude izikweletu eside futhi zonke ukuthi zifune ukuqondiswa sokukhokhwa lonke inani.

Ekuphetheni luhlala ukwazi ukuthi kukhona impendulo elula yalowo mbuzo: "Ama-Akhawunti ekhokhwayo - esinalo noma Siyakwenze njani na?" Lokhu kwenziwa ngesisekelo yencazelo labantu abakweletayo - umuntu ohlinzeka izindlela ukubuyela isimo. Kulokhu, lesi sikweletu - akuyona nje loan imali. Kungenzeka impahla kanye namagugu kwezomnotho kudingekile lenhlangano abushelelezi inqubo yomsebenzi ezezimali nezomnotho.