Impahla Hlukanisa - lena ... Umqondo, izinhlobo, izibonelo

ibhizinisi Commercial - inhlangano has impahla ehlukile, emele sawo imali civil kanye unesibopho izibopho lalo. Imisebenzi izinkampani kulawulwa Ikhodi nemithetho wemboni eqondene Civil.

ubufakazi

Inchazelo ephelele kunayo inhlangano engokomthetho eziqukethwe Art. 48 we Code Civil. Ngokusho kwakhe, inkampani izuza amalungelo, izibopho bear, kungase kuvele enkantolo njengoba Ummangali noma ummangalelwa. Zonke izinkampani kumele elilinganisiwe, impahla ehlukile, ibhalansi ezimele. Iyatholakala impahla ukubaluleka inkampani obhekene ubhale izinkinga ezihilelekile. Impahla ingase ibe ibhizinisi ekuphathweni tekusebenta, ubunikazi noma ukuphathwa kwezomnotho. Lapho ehlaziya imithetho kanjeyana ahlukanisa izici eziyinhloko abadlali kwezomnotho. Ziyakwazi yangaphakathi, izici esingokwemvelo ezikhona eziyinkimbinkimbi. ukutholakala yabo Imininingwane luyoba olwanele ukuqashelwa inkampani njengoba isihloko amalungelo ezakhamuzi. Ngokuhambisana Art. 48 we Code Civil, ukugqamisa izici eziyinhloko amafemu ezifana inhlangano enobunye nempahla atihambi todvwa. Kulokhu, mithandazo, njengoba umthetho, kuyinto eza kuqala kubo. Cabanga ngokuningiliziwe ngokwengeziwe lokho impahla iyinhlangano esemthethweni.

zezinto ezibonakalayo ezenziwa ngokungakhathali Isici

impahla Hlukanisa - uyinto ephethe izakhiwo Inkampani kuphela. Bahlukene amafa okuqondene abahlanganyeli / bamasheya. Ukuba khona kwabo luyimfuneko ukuqaliswa kwe-ibhizinisi. I h. 1 tbsp. 48 kuyimfuneko osebenza ku isakhiwo esihlukile. Leli lungiselelo is bopho inhlangano kwezomnotho ukuthatha ku amafa akhawunti impahla kumadokhumenti. Ukuze amabhizinisi kanye nezikhungo babe kwetinhlobo letikhetsekile yokubika. Ngakho, lo somabhizinisi aphoqelelwe ukuba enze njengoba kushiwo. Njengoba ubuhlobo namanye amabhizinisi, kufanele acabangele impahla ahlukene balance sheet.

Ukucaciswa accounting

ibhalansi Independent lubonisa ukuphelela futhi ukubonakaliswa ukuphelela impahla anawo yebhizinisi e-. Phakathi naleso sikhathi, lawo marekhodi kungaholela igatsha noma ehhovisi ummeleli. Kulokhu sikhulume ngemuntfu, kunokuba ehlukile balance sheet. Ngo mibhalo akubandakanyi zonke izinkomba ukuthi zinezikhathi imithombo kwemali yonkhe kanye isiqondiso imali yonkana ibhizinisi lonke. Lolu lwazi eqoshiwe kuphela balance sheet.

izinkampani eziphoqeleleke

impahla Hlukanisa - lawa amafa obuphathekayo bokuthi inkampani isebenzisa akhokhe izikweleti zayo. Umthetho wasungula isimo kubalulekile incurring isithiyo. Ngakho, kukhona uphawu kwimithetho ukuzimela. It akufaki izinkampani nesibopho izikweletu amalungu ayo. Ngakho, abanikazi bamasheya azisetshenziswa ku kwazo zonke izikweletu lenkampani.

kungenzeka izifundo

Njengoba isici ebalulekile ibhizinisi umusa yekhono layo ukuba bazilethele izibopho futhi ukuthola amalungelo. Ngakho, inkampani uba isihloko esizimele ubudlelwane komthetho we-civil. Ikakhulukazi, inkampani egameni lalo uphetha kuthengiselana, a ummangalelwa / ummangali enkantolo.

okutholakele

Ukuhlaziya izinhlinzeko zoMthetho Art. 48 we Code Civil, singaphetha ngokuthi kuyinsakavukela 3 ngempela uphawu lebhizinisi kwezomnotho:

1. Economic. Usikisela ukuthi inkampani has a impahla ehlukile. Lokhu, kusho ukuthi inkampani wadala ngesisekelo impahla yokuziphatha imisebenzi, ukuzibophezela yezimali.
2. Omkhulu. Ubhekisela ikhono ejenti kwezomnotho ukuze athwale imithwalo, ukuthola impahla kanye non-amalungelo siqu.
3. Yomthetho. Lesi sici kubonisa ikhono yenkampani ukwenza njenge ummangalelwa / ummangali ezimpikiswaneni enkantolo.

ekuphathweni kwempahla

Njengoba kushiwo ngenhla, isici esiyinhloko inhlangano kwezomnotho uba khona izinto zakhe zenani elikhulu. Le nkampani, eyasungulwa ngendlela ebekiwe ngumthetho futhi esesikhundleni impahla yaso, waqaphela njengoba umhlanganyeli egcwele ukuzungeza civil. Nokho, ilungelo ubunikazi engathathi isinyathelo ngesisekelo kuphela, ngokuhambisana lapho inkampani kungaba sikhiphe noma iyiphi impahla impahla. Le nkampani, ngaphezu, angenza ukuphathwa kwezomnotho noma ukuphathwa zokusebenza impahla. Nokho, Kulezi zimo, kungenzeka inhlangano kwezomnotho ngoba ukusetshenziswa ingcebo ngezinga elithile kungagcini. Ngokwesibonelo, izinkampani esebenza njenge abanikazi zomthetho lezinto ezithile kungase kube ukugcwaliseka impahla. Izihloko abaye kungagcini amalungelo ezibonakalayo ezenziwa ngokungakhathali Awukwazi ukwenza amadili nabo.

Ithonya impahla ehlukile ku-accounting

Umthetho civil ngempumelelo okwamanje inikeza for kumiswa elinganiselwe Izinkampani eziphoqeleleke kanye izinkampani ukuhlinzeka ukugcwaliseka ngokwethembeka izibopho azithathele ezibonakalayo ezenziwa ngokungakhathali, kusho abanazo. Kulesi sikhundla, egxilile izici inkampani, kanye nethonya eliqondile nendlela ye accounting izenzakalo zokuphila kwezomnotho. Lezi zimpawu yilezi self-umthwalo nempahla ngabodwa eshiwo ngenhla. umthetho Civil alikho ngokwalo. Ukudla kwalo zihloselwe zisebenza ku umkhuba izifundo. ezimali indlela sicaciselwe, kuncike esimisweni sokuhluzihlukanisa. Ngokusho kwakhe, ngesikhathi kuvulwa inkampani, kwakheka wiring is ngesisekelo imibhalo bhalisiwe wokusungula. Iveza ukuvela ibhizinisi impahla ehlukile.

Ukwakheka impahla engokoqobo

Esikhathini ukuhlaziya imisebenzi, ukulungiswa imibiko uyakucabangela zonke izinhlobo izinkampani impahla. Lezi zihlanganisa njengoba izinto kokuba inkulumo ngokomzimba, futhi izimpahla angaphatheki. Lesi sakamuva, isibonelo, zihlanganisa izinto ezifana izinto ezilungile noma imiphumela yomsebenzi bokusungula, kanye nezibopho okuvela ekusebenziseni kwabo. Lona yonke impahla yebhizinisi. Ziyakwazi ngaphansi kokulawula inkampani futhi kufanele kube inzuzo.

izimali engeziwe

A inhlangano engokomthetho esidalelwe ukuqaliswa imisebenzi ethize ngenjongo bethola iholo. Ngaleso sikhathi, isimo ezingase ziphakame noma iyiphi ibhizinisi lapho izimali zalo siqu ibhizinisi akwanele. Kulezi zimo, ukuphathwa bangase banqume ukuthi ukuthatha imali-mboleko. Kumelwe amukele uxhaso ngaphansi kwezimo ezithile. Kungakhathaliseki uhlobo loan, inkampani kumele azibonise ubudoda solvency yayo. Njengoba enye yezindlela ukuqinisekisa izenzo akha yiluphi uhlobo ingcebo. Ngokwesibonelo, imali ingase ikhishwe ukuqinisekisa ukuvikeleka ingcebo, imishini, izibambiso nokunye. Umcebo ungasiza futhi ithengiswe. Ukuqala kokusetshenziswa komhiaba, kanye loan kumele zibhalwe.

Isivumelwano loan

Isivumelwano lesi kumele ucacise imigomo imali:

1. Imigomo indlela yokudlulisela imali.
2. Incazelo lezinto, okulungiselelwa ngesikhathi yokusetshenziswa kwezimali.
3. Inqubo, owawuthi kumele abuyiswe izimali ezithathwe ingcebo noma ezinye izinto.
4. Izingozi, obusa wokuxazulula izingxabano. Kule ngxenye, kuhlanganise, kufanele ibe inkomba majeure amandla.

Isivumelwano lingahunyushwa baphetha unilaterally esibophezelayo. Luhilela ukuvela isikweletu umhlanganyeli eyodwa kuphela kuthengiselana emva kokusayina inkontileka. Isivumelwano nakho kungase yangempela. He kubhekwa sezizophela kuphela ngemva sinikeziwe izimali. Isivumelwano sicacisa yonke imininingwane ngokuphathelene nokusetshenziswa futhi isitoreji Ilungiselelwe njengengxenye eseduze into.

ukunwetshwa inkampani

Ukuvulwa Amahhovisi ezengeziwe, amahhovisi omele nabasizi kuwumkhuba ovamile e izinkampani asathuthuka. Uma units ngokwendawo abahlukene, khona-ke uyoba nomthwalo ukuxoshwa amacala nezintela ezindaweni ukuthi akuphi. Kufanele kuqashelwe ukuthi i-Federal Tax Service emizimbeni bayobhaliswa kungekho legatsha noma ehhovisi omele futhi ehhovisi eyinhloko inkampani. Yena uyoba nomthwalo intela ye ukwahlukana ehlukile.

intela Impahla division ahlukene

Inqubo, owawuthi ukwabiwa Kwenziwa izinkokhelo ayimpoqo emahhovisi bahlele ukuba kube nehhovisi eyengeziwe noma igatsha, kuzoncika ezintweni eziningana. Inani kuyoba:

1. Ukuba khona noma ukungabi wayo-balance sheet.
2. isimo Yomthetho.
3. Izinhlobo Imali eqoqwe nezintela.
4. Ukungabikho noma khona i-akhawunti yasebhange.

intela Impahla iyadonswa eceleni esekelwe indawo ehhovisi main kanye izingxenyana ehlukile, uma lezi amazwi akhe siqu futhi ube amafa, kubonakala kuwo. Ukukhokhela izimpahla eziphathekayo, okuyinto zibhaliswe inkampani maphakathi, ibalwa kanye idluliselwe lemali kusengaphambili. Bathunyelwa ukuhlolwa Federal Tax Service, lapho le nkampani kuwufanele bhalisiwe (kubhaliswe). Umthetho ofanayo kusebenza futhi ukwahlukana ehlukile. Ukuze omele Amahhovisi / amagatsha / Amahhovisi ngamunye ezengeziwe ibalwa kwesisekelo salo intela. It is iphindwe kwesilinganiso sentela elisungulwe esifundeni, okuyisona ukwahlukana ehlukile. Inani ibalwa ithunyelwa isabelomali lesifunda.

isiphetho

Ngo theory zomthetho njengoba umthombo isimiso impahla ahlukene ukhonza komthetho wamaRoma. Ngokuhambisana nemithetho yayo, inkampani ekuqaleni kwakhiwa njengobuhlobo bokuphila. Ngo nempahla yabo kanye nezikweletu kwakungafanele ahlukile. Nokho, kamuva, isimo sesishintshile. Kumthetho wamademeshe European njengoba ngesisekelo isimiso impahla ahlukene wakhuthaza "inkolelo-mbono yokuziphendukela okungeyena." Kwavezwa Ephakathi, kuPapa Innocent IV. Ngemva kwalokho, yimuphi omunye tindlelanchubo belinganisa okushiwo inhlangano futhi okuqukethwe esimisweni sokuhluzihlukanisa impahla yayo. Nge umthetho ngokuhamba kwesikhathi aguquka futhi ngizama ukuzijwayeza indlela ekhona endaweni izimo isigaba esithile zomlando. Ngenxa yalokho, umtsetfo lokhona ikhomba izimpawu ezisemqoka inhlangano kwezohwebo, iyibhulogi kuqala ukuba nesizungu izimpahla zalo. Usekhonza njengephayona luyimfuneko Ukusungulwa kwamabhizinisi, kokuthola umthetho. Inkampani izimisele unezinto ezibonakalayo, kungenzeka ungene ukuzibophezela. Uma kungenjalo, yini ukuba impahla, inhlangano ngeke bakwazi ukuqinisekisa ikhono lazo ukukhokha, ukuhola umsebenzi evamile kwezomnotho kanye ukukhipha inzuzo oyifunayo. Umthetho ohlukanisa ngokucacile impahla engokoqobo ibhizinisi kusukela izindawo eziphethwe amalungu ayo (abasunguli). Ngakho, umahluko futhi umthwalo izikweletu.