Amafa yamanje, ngezigaba kanye kuveziwe embikweni okhuthaza balance sheet

Igama elithi "izimpahla zamanje" waqamba yiKomidi International on Amazinga zokubala livikeleke injengoba injalo IAS ejwayelekile - idokhumenti equkethe nesitatimende izimiso nokucubungula esezingeni inqubo yokubala.

Njengoba kushiwo kule dokhumenti, nefa umthombo, okuyinto aluthola ibhizinisi noma inkampani ekwenzeni esidlule futhi ubani kulindeleke ukuba enze inzuzo esikhathini esizayo. Ngokusekelwe yokuthi e kakhulu incazelo iqukethe isikhalo isikhathi ipharamitha, ukuhlukanisa asethi ngokuya kungenzeka ewusizo. Kuleli phansi, amafa ababonakali ngezikhundla:

- yesikhathi eside (labo nge kungenzeka ukuphila ewusizo owodwa noma ngaphezulu);

- izimpahla zamanje (labo onginike ngaphansi konyaka owodwa).

Ngaphezu kwalokho, namazinga amazwe omhlaba nokuthi ukusungula imithetho kubalulekile ukuba afeze Ukwahlukaniswa amafa ngaphansi kwazo. Ngakho, le mithetho kuya izimpahla zamanje zibandakanya:

- ukusetshenziswa kuhlelwe ngaphakathi umjikelezo yokusebenza;

- okuhloswe ukuba sisetshenziswe kuphela izinjongo zezomnotho;

- amafa, ehlelelwe ukuqaliswa kungakapheli nonyaka owodwa;

- lezo ethulwa ngesimo imali.

Zonke abanye kumelwe zisebenze amafa non-zamanje.

Ngo ezimali, izimpahla zamanje zibandakanya izinto ezilandelayo:

- abantu ngothi lwabo, lezimpahla ezibonakalayo;

- izindleko esizayo letawubhalwa off esikhathini esizayo, ngesikhathi sokubika;

- ukheshe;

- zesikhathi esifishane zokonga imali;

- kusengaphambili izinkokhelo yokufuna amafa ngokwabo;

- akhawunti zamanje ;

- short-term amanothi;

- Receivables yesikhashana.

Njengomthetho, izimpahla zamanje accounting alotshwe wehla oda of impahla ibe yimali yabo. Lokhu ukulandelana simiswe ngalendlela lelandzelako: imali, ukutshalwa kwezimali, ama-akhawunti Iyatholakala (DZ), ezikhona futhi prepayments. Ngaphezu kwalokho, ngokuhambisana IAS, izinhlobo ezihlukahlukene izimpahla zamanje ngezindlela ezahlukene njengoba kubonakala kula -balance sheet.

Cash - at elibonakalayo, obonakalisa ukutshalwa yesikhashana kwenzekani noma ngemali yasemakethe zabo noma ezansi izinkomba, okuyinto ethathwa njengolibo nenzuzo kanye ngemali yasemakethe. Ngu isamba inzuzo kulindeleke kulinganiselwa DZ futhi ezikhona futhi kusengaphambili izinkokhelo - ngezindleko.

Zonke impahla yeNkampani noma izinkampani ahileleke ekushushumbiseni, esibonakala hhayi kuphela umsebenzi emakethe, kodwa futhi abiza ngempumelelo. Ukulinganisa isicelo izinyathelo esibanzi, enye yazo inkomba ukunyakaza e izimpahla zamanje. Ngalo mqondo, ukuzungeza kwempahla lwamanje iqoqo okuza ekhethekile, ebonisa ukusebenza ukusetshenziswa ngayinye zilwane futhi inqubo ethile yezezimali. Ngokwesibonelo, ama-akhawunti atholakalayo kubonakala futhi lwahlolwa esebenzisa inzuzo yayo ingamaphesenti. TMZ inzuzo Coefficient ikhombisa inani lemali isilinganiso yokuthengisa kwezimpahla namasevisi isikhathi esithile. Enterprise Ezokuphepha TMZ kubonakala efanele yokuphepha isici ubonisa ukuthi la imithombo noma ngokweqile noma ukuntula ngesikhathi sokubika. Kubaluleke kakhulu iyona isici esibonisa ukuthi isabelo ngasinye izinhlobo amafa, amafa Imininingwane samanje inhlangano. indima yaso enkulu ikakhulukazi uma uhlela ukuthuthukiswa ibhizinisi nokuzimisela isu lebhizinisi.

Encwadini ngokuqhathanisa ukuhlaziya kwezitatimende zezimali liyasetshenziswa inkomba njengoba izimpahla zamanje ezihlobene ukubaluleka ukutshalwa bakhangwa le nkampani ngesikhathi imali yonyaka. Njengomthetho, amabhizinisi izimboni kanye dolobha okusezingeni eliphezulu babe ongaphakeme inzuzo izibalo, kanye namafemu wholesale - okusezingeni eliphezulu.