Amafa engaguquki

Cishe noma yimuphi inkampani ngeke ukwazi ukuze bafeze imisebenzi yabo ngaphandle impahla esetshenziswa izinqubo yokukhiqiza. Le mpahla - iyindlela eyinhloko yokuthutha ethwele kancane kancane ukubaluleka kwabo imikhiqizo, enkulu ekwakhekeni ababevame kuthiwa. Lokhu kudlulisa eyenziwa ngokuhamba ukwehla, okuyinto kuxhomeke iqembu lapho ezimpahleni ezingasuki phansi, izinga ukwehla, ukuphila ewusizo. Ukwehla kwentengo ibalwa kungaba kwenziwe ngezindlela ezihlukahlukene.

Fixed assets - amafa kusetshenziswa ekukhiqizeni, ukusebenza nemisebenzi, isikhathi ukusetshenziswa okuyinto izinyanga ezingaphezu kuka-12. Kulokhu, isikhangiso valorem umbandela akubalulekile kangako. Kukhona umqondo - "ingxenye esebenzayo kwempahla kulungisiwe". Lona igama isizinda impahla ibhizinisi, kakhulu kakhulu elisetshenziswa senqubo yokukhiqiza. isisindo Specific wesabelo asebenzayo ibalwa ngezindlela ezimbili:

• enanini lomuzi, ngaphandle izakhiwo kanye izakhiwo;
• inani zonke izimoto, imishini, izinto ezisetshenziswayo.

ezimpahleni ezingasuki phansi yenkampani ngayinye - ukukhiqizwa umthamo wayo, ukuphathwa kahle eyayiqinisekisa kuphela uma kwakhiwa kahle kwamabhuku emininingwane impahla. On inhlangano accounting enjalo iyosithinta ngezigaba zawo.

Ngu uhlobo ukuhlukanisa izimpahla ezifana fixed: izakhiwo, izindlu; Izinsiza kusebenza, imishini; izikebhe; ama-apharathasi, amadivayisi, amathuluzi; Computing; yokusungula; zizalela nemfuyo elikhiqizayo nezinye izinto.

Kususelwa injongo yokusetshenziswa, bahlukene zibe ezingekho ukukhiqizwa izindawo, nangezinjongo ukukhiqizwa. inkonzo Non-zikhiqize iningi amacala, amasevisi ibhizinisi nomphakathi, futhi ezezimbono kuyinto yonke impahla lisetshenziswe ukukhiqizwa kwemikhiqizo lezimpahla nokuphatha. Ngesisekelo ukusetshenziswa ukuhlukanisa amathuluzi eziyisisekelo yilezi:

• ukusebenza;
• ukuze kuthuthukiswe noma ukwakha kabusha;
• ku ukonga;
• e isitokwe.

amafa engathutheki yaqashiswa futhi siqu.

Yonke i-data ukuhamba amafa ibhizinisi ziyabonakala ku-akhawunti 01, okuyinto inegama "amafa Fixed". It ezimali kohlaziyo Kwenziwa ekufakweni izinto eziqondile. Yonke idatha ezilotshwe amakhadi yokusungula, okuyizinto isitshalo for into ngayinye ngesikhathi wavuma ukuba ibhizinisi.

I-akhawunti 01 "amafa Fixed" has a isakhiwo esicacile sub-akhawunti, okuyinto idatha ngamaqembu ahlukene izinto eqoshiwe:

• 1 "ezezimbono";
• 2 "nonproductive";
• 3 "yaqashiswa".

Ekusunguleni ukusetshenziswa eside zivela:

• kulindeleke isicelo ukuphila kwale ndawo ngoba ukusebenza noma umthamo kulindeleke asuka masinyane kuye;
• ukuwohloka kwamangqamuzana, kuncike kule mibandela zemvelo, amaza ezisebenza, ithonya imvelo yangaphandle, ukulungisa izinhlelo;
• izingqinamba zomthetho elihlobene ne-term ukusetshenziswa into.

Lapho uthenga impahla, ayenzelwanga kabusha futhi uyakwazi ukuletha izinzuzo zomnotho esikhathini esizayo, idatha ku-ke siboniswa balandise izindleko (wokuqala), okuyinto incike endleleni sitholakala. Kungenzeka uthenge, ezilungiselelwe abasunguli, etholwe mahhala ekhiqizwa ngokuzimela ezakhiwa inkontileka noma indlela kwezomnotho.

Ngokuvamile amabhizinisi bephoqeleka ukuba afeze inqubo efana ukongiwa izitshalo kanye nezimpahla. Lena nesilinganiso esifanele ngesikhathi ukuvala shaqa isikhathi eside ibhizinisi. It ikuvumela ukuba aqinisekise ukuphepha kwezingane ezihlukunyeziwe impahla kanye nokuqalisa ukonga izindleko zentela. Ngu isinqumo abaphathi inkampani kudala oda kanye ikhomishini yokusungula izinto. Ikhadi yokusungula wammisela ukongiwa futhi wenze isenzo esifanele. Ukuze ukudluliselwa kwesikhathi nokongiwa isikhathi esingaphezu kwezinyanga ezingu-3, ukwehla imiswa ezimali. izinto ezinjalo ezilotshwe MF. 01 ngaphandle. Basuke zihunyushelwe izimali sub-akhawunti 'for ukulondolozwa "lasebhange. Ukuvuselelwa ukuhlobisa impendulo wiring.