Izimali amafa angaphatheki. Basuke kubonakala e kwamabhuku

amafa angaphatheki wabhekisela enjalo eside ukusetshenziswa izinto ezibonakalayo futhi abanalo isakhiwo sangempela, kodwa abe yokulinganisa esetshenziswa isikhathi eside (ie angaphezu kwayishumi nambili izinyanga) futhi angaletha imali yebhizinisi esikhathini esizayo (ukuhlomula kwezomnotho).

Izimali amafa angaphatheki izinto namaqembu.

amafa angaphatheki ufaka imali enhlanganweni; ibhizinisi idumela ibhizinisi; ilungelo elehlukile yomnikazi emamakini inkonzo futhi zokuhweba; -copyright ku database ulwazi; welungelo elikhethekile ngoba imiklamo, onobuhle esiyingqayizivele okusungulile patentee.

Cabangela ama-asethi angaphatheki ngesisekelo amalungiselelo ezimali we "Accounting kwempahla angaphatheki".

Ungafaki kwempahla angaphatheki abasebenzi izinga ezifana ibhizinisi njengoba ibhizinisi intelligence ukukwazi kwabo ukusebenza kanye neziqu, ngenxa media bona bangamathe nolimi futhi ayikwazi ukusetshenziswa ngaphandle kwabo.

Accounting kwempahla angaphatheki abasendleleni eziklanyelwe kule akhawunti 04 ukuthi iyasebenza. amafa angaphatheki lapha ziyabonakala ngezindleko.

Izimali ukuqhutshwa amafa angaphatheki kuxhomeke kulokho uhlobo inkontileka abakwenzile simila: i-ephambili amathuluzi; ilayisense (evulekile, okukhethekile, ilayisensi okungeyona yakho wedwa); izivumelwano waphetha ngesisekelo umthetho "Ngo Ukuvikelwa trade marks nezibonakaliso '; labo okuyizinto ngokuya ngomthetho patent; izivumelwano se-franchise; izivumelwano kombhali nabantu ku ukudluliswa kwamalungelo akukhethekile futhi okukhethekile ukusebenzisa imisebenzi yobuciko, izincwadi kanye nesayensi.

Lapho inkampani ekhiqiza izimpahla ayo angaphatheki futhi kufakazela izindleko eziqondile, zingase zihlanganise izindleko ezibonakalayo, izintela enqwabelene, zabasebenzi, nokunye.

Esikhathini ezimali yophenyo-based ekhiqizwa inani lokuqala kwempahla angaphatheki. Lokhu zezimali usizo-ukubala kuze njalo accrual, esekelwe imibhalo ukuthi uqinisekise izindleko kudalwa amafa angaphatheki. amafa angaphatheki kumelwe ekuqaleni kulinganiswa ngezindleko, naphezu indlela befika inkampani.

Ukuze into ngayinye ekhiqizwa ezimali kohlaziyo kwempahla angaphatheki usebenzisa ukuma amafa angaphatheki amakhadi №NMA 1. ngesisekelo ukunyakaza credit dokhumenti (ngokunikezwa) kanye namanye amaphepha emvume egcwele kule ikhadi ikhophi eyodwa kanye siqhutshwa e-mnyango ezimali.

Izimali amafa angaphatheki lenkampani yakhiwe ngesisekelo inqubomgomo ezimali kwenhlangano, okuyinto evunywe ikhanda.

Ifa ongenakuthintwa yatholwa ngenxa ukuthuthukiswa, kubalulekile ukuba uzindle balance sheet, inqobo nje uma inkampani ulwazi ukuzimisela eziqinile izindleko ezihlobene ukuthuthukiswa yefa angaphatheki; kungenzeka ukuthi kukhona izotholwa izinzuzo kwezomnotho ehambisana nokulingana ukusetshenziswa kwalo; inhloso, amakhono obuchwepheshe kanye nezinsiza ukuze ulethe kwempahla angaphatheki esimweni lapho ingasetshenziswa.

Qaphela ukuthi uma nenqubo yefa angaphatheki akasabeli ke labo izindleko ezihlobene indalo yayo noma yokufuna babhekwa njengabantu izindleko sekubika lapha bekene eyenziwa ngaphandle kokuqaphela lezi zindleko njengempahla angaphatheki.