Sisebenzisa le mibini emibini kwingxoxo yethu yezoshishino, kodwa zineentsingiselo ezahlukeneyo kunye nezicelo kwishishini. Siza kujonga le mibini emibini-indleko kunye neendleko-ngokubanzi, kwaye njengoko zifaka isicelo kwi-accounting and tax tax.
Iindleko kunye neNdleko ichazwe kwaye zifaniswe
Okokuqala, inkcazo ngokubanzi yamagama omabini:
Iindleko "ixabiso elifanele lihlawulwe okanye lisetyenziselwe ukuthenga okanye ukufumana into ethile." Iindleko zingachaza ngokucacileyo, njengaye, "Ziyintoni iindleko zaloo moto?" okanye ingaba isohlwayo, njengokuthi "Cinga iindleko zokushiya loo mcimbi."
Isaziso kwakhona ukuba iindleko zibonisa isiganeko esisodwa, njengokuthenga. Igama elithi "iindleko" lidla ngokusetyenziswa kwishishini kwimeko yokuthengiswa kunye neendlela zokuthengisa , ngelixa igama elithi "indleko" lithetha into ehambelana nesiqhelo kunye nento ehambelana nephepha leshishini kunye neerhafu.
Inkcazo yeendleko zeendleko ezifana neendleko: "imali efunekayo isetyenziswe ngokuqhelekileyo ukuhlawula into ethile." Kodwa phawula amagama angakumbi " ngokukodwa rhoqo ."
Umzekelo:
- Ixabiso lihlala lidibene neendleko zemveliso kumvelisi okanye kumthengisi.
- Iindleko zibonakaliswe kwingeniso yeshishini lakho kunye nelahleko kwinkcazo.
Intlawulo yintlawulo eqhubekayo, njengemisebenzi, irenti, umvuzo kunye nokuthengisa. Ngokomzekelo, indleko yerenti iyadingeka ukuba ibe neendawo zokuthengisa, ukuvelisa imali. Iindleko zefowuni yoshishino kufuneka ukuba ithathe iifowuni ezivela kubathengi abafuna ukuthenga iimveliso kunye neenkonzo. Ngokuqhelekileyo akukho mali ehambelana neendleko.
Nangona sisebenzisa igama elithi "iindleko" ngeendleko, ziyi-intlawulo kuphela.
Iindleko kunye neNkcitho kwiAkhawunti
Iintlobo ze-Accounting zisebenzisa igama elithi "iindleko" ukuchaza iziganeko ezahlukeneyo kwiimeko zeshishini:
Imali yempahla ezithengisiwe. Ixesha leendleko zeempahla zithengiswa ngokubalwa ekupheleni konyaka wokubambisa ngamashishini athengisa iimveliso.
Iindleko ze-asethi kwi-accounting. Ababhali bee-akhawunti basebenzisa iindleko zexesha ukubhekisela ngqo kwiimpahla zoshishino, kwaye ngakumbi ngakumbi kwiimpahla ezihlaziyekileyo (ezibizwa ngokuthi ixabiso elithengiswayo ). Iindleko (ngamanye amaxesha zibizwa ngokuthi ixabiso leendleko ) ze-asethi ziquka zonke iindleko zokuthenga, ukufumana, nokuseta i-asethi, nokuqeqesha abasebenzi ekusebenziseni kwayo.
Ngokomzekelo, ukuba ishishini lokuvelisa lithengela umatshini, iindleko ziquka ukuthumela, ukusetha, nokuqeqesha. Iziseko zeendleko zisetyenziselwa ukuseka isiseko sokunciphisa kunye nezinye izinto zerhafu.
Iindleko zeempahla zibonisa kwi-accounting accounting kwi- balance sheet. Iindleko zokuqala ziya kuboniswa, kwaye ukuhla kwexabiso kuya kukhishwa, kunye nesiphumo njengexabiso lencwadi yaloo asethi. Zonke izinto zexabiso zoshishino zidibeneyo ngenjongo yesalathisi.
Iindleko zokuphendula. Ngomsebenzi wezoshishino, indleko "yinto yokushishina kweshishini elihlawulwayo ngeniso kwixesha elithile." "Ukuhlawulwa kweengeniso" kuthetha ukuba iindleko zifunyenwe kumvuzo omkhulu kwibala leenzuzo kunye nokulahleka.
Ziyasuswa kwiholo elipheleleyo lemali ukwenzela ukufumana inzuzo ngenetha okanye inzuzo kwimali engenayo yentlawulo (inzuzo kunye nelahleko).
Iindleko kunye neNdleko kunye neerhafu
Iindleko zisetyenziselwa ukuvelisa ingeniso kwaye ziyahluthwa kwi-intlawulo yakho yentlawulo yeerhafu, ukunciphisa umrhumo werhafu yengeniso .
Iindleko azichaphazeli ngqo kwiirhafu, kodwa iindleko ze-asethi zisetyenziselwa ukuchonga izindleko zokunciphisa umnyaka ngamnye, eyona ntlawulo yezo shishino.
Inkalo ephantsi kwiindleko kunye neendleko
Nangona kukho ukungafani kule nkcazo, ngokuqhelekileyo kukuba:
Ukulungiselela iinjongo zentlawulo kunye neerhafu, ii-COSTS zihambelana nezinto zezoshishino kwaye ziboniswa kwiphepha le-balance sheet. IIMPENDULO zihambelana nomvuzo wezorhwebo, kwaye ziboniswa kwingxelo yentlawulo ye-net income (profit and loss).