Okuchaza non-zamanje amafa zihlanganisa futhi i-akhawunti yakhe

Ngaphansi kwempahla libhekisela kuzo zonke izinto ezisebusweni balance sheet. amarekhodi wabo ayagcinwa kwi-akhawunti yefa, ikholomu lasebhange. Ngakho-ke, inani amafa ibhizinisi kumele yahlulelwe abadonsi akhawunti asebenzayo.

Amafa kukhona obuphathekayo, angaphatheki kanye zezimali. Kukhona ngezigaba mayelana nenqubo ukukhiqizwa. Lapha ukuhlukanisa izimpahla zamanje futhi okungezona zamanje, kuye ngokuthi indlela labahlanganyela ngayo inqubo ukukhiqizwa.

amafa yamanje - lokhu impahla okuyinto abahilelekile ukukhiqizwa kanye kuphela, futhi umphumela waba ukuthi ukubaluleka kwalezi mafa ngokugcwele kufakwe izindleko emphahleni. Lezi zihlanganisa: izinto, izimpahla siphelile, umsebenzi owawenziwa noma izimpahla ithengiswe, kodwa esikhokhelwayo, imali, njll

Uma impahla yeNkampani ehilelekile imijikelezo eziningana ukukhiqizwa ke kungokwalabo amafa non-zamanje. izindleko zabo zabelwe izindleko izingxenye zokukhiqiza futhi ubizwa ngokuthi ukwehla. amafa Non-zamanje zibandakanya imikhakha elandelayo: ezimpahleni ezingasuki phansi ngokwemali esele kanye amafa angaphatheki. ezimpahleni ezingasuki phansi kufakwe amafa non-zamanje zibandakanya izinto ezisetshenziswa ngaphezu konyaka owodwa noma abe zibiza - ephakeme kunaleyo amayunithi 30 eziyisisekelo. amafa angaphatheki zihlanganisa izindleko amalayisensi, isofthiwe ilayisensi elisetshenziswa ibhizinisi, izimvume kanye nezinye izimpahla ze-non-zamanje.

Izinguquko in amafa non-zamanje unikeze incazelo egcwele ekukhuleni wenkampani iyonke. Uma ukuhlaziywa libonisa ukuthi izimpahla ze-non-zamanje zibandakanya isigaba izinto ezihlangene nokusebenzelana ezimpahleni ezingasuki phansi, yona evame ukuqonda isici ukwenyuka ngenani, kubonisa ukuthi ukunwetshwa ukukhiqizwa main ibhizinisi. Nge ukwanda amafa angaphatheki bahlola ubuchwepheshe obusha kanye emisha ibhizinisi.

i oscillation okunjalo isisindo ezithile uhlobo oluthile amafa non-zamanje ikhombisa isu lenkampani iyonke. Zonke ukutshalwa impahla e-non-zamanje amafa ngenxa indawo yabo sokuthenga nokutholwa eside (ngaphezu konyaka owodwa). Kokutshalwa kwezimali ezimpahleni ezingasuki zihlanganisa: izimali nempahla, okubhekisele ezimpahleni ezingasuki phansi ibhizinisi, kokutshalwa kwezimali ezimpahleni ezihlobene angaphatheki, utshalomali ucwaningo nentuthuko.

Izimali ze-non-zamanje amafa ezithwalwa balance sheet usebenzisa inombolo yama-akhawunti. Ngosizo lwabo, ukulawula Kwenziwa futhi khona izindlela ezinkulu zokuhamba. Lolu hlobo lwe-akhawunti ukubhalisa izinto, okuyinto amafa benzelwe, angaphatheki amafa isabelo, imishini ukufakwa, njll Ngaphezu kwalokho, wonke amafa non-zamanje kuncike amortization, okuyilona elisebenzayo futhi ukuboniswa ekhethekile-balance sheet akhawunti. Lezi zihlanganisa ama-akhawunti kwalabo ukwehla kwentengo ezimpahleni ezingasuki phansi kanye ezisele ze-non-zamanje amafa. Ngalinye akhawunti main has nama-akhawunti amancane, wayehlose ukuba accounting esigabeni ngasinye amafa non-zamanje.

Ngakho, ngenxa yazo zonke izimpahla ibhizinisi ukuthi non-zamanje amafa zihlanganisa. Kukhona isikolo ukuba alandise kokutshalwa kwezimali ezimpahleni ezihlobene ze-non-zamanje. Isetshenziselwa ukulawula izimali ezitshaliwe kuya mzuzu ukuthatha into esele. Utshalomali olwenziwe ezimpahleni ezingasuki phansi ziboniswa ku-akhawunti balance sheet 08. Ukuze luhlobo ngayinye, acquiree, dala sub-akhawunti. On ukulinganisela kwaso ishidi uyakucabangela izindleko ezihlobene wokutholakala ukwesulwa imali oyitholile emva ukuthunjwa into ukuthuthukiswa kwe-akhawunti.

Kuzo zonke inkampani kumele bagcine amarekhodi azo zonke izinto ze-non-zamanje amafa zihlanganisa. Ngenxa yale njongo, i-akhawunti main liyadingeka akhawunti ngokuba khona kwabo kanye nokunyakaza bebonke, futhi nama-akhawunti amancane-akhawunti ngayinye into ngazinye ezimpahleni ezingasuki phansi.