Iindleko ze-Historical vs. Ixabiso leMarike elithengileyo kunye noMarko-kwi-Intengiso
Indlela Imigaqo-mali Yembali Yembali Isebenza
I- asethi yoshishino yinto enenani eliyithengayo kwi shishini lakho. Ngaphandle kwemibandela embalwa (imali, i- akhawunti efunyenweyo , kunye nokuhlawulwa kwangaphambili), zonke iimpahla zoshishino zirekhodwa ngokusebenzisa umgaqo-mali wembali.
Ezi mpahla zinokuba yiyiphi na impahla kunye nabashicileli bekhompyutha kwizithuthi, umhlaba kunye nezakhiwo.
Xa ibhizinisi lakho lithenga enye yale asethi, ibhalwa kwizinto ozihlawuleleyo (indleko, okanye iindleko zembali). Le ndleko ibhalwe kwi- balance sheet , isitatimende sezimali esishwankathela yonke i-asethi, amatyala, kunye nabanini-mali (ubunikazi) kwindawo ethile ngexesha. Iindleko zangaphambili zingabandakanya yonke into eya kwiindleko, kuquka ukuthunyelwa kwemali kunye nokuhanjiswa kwemali, ukusekwa, kunye nokuqeqesha (kwinkqubo yekhomputha, umzekelo). Iindleko zembali zibhalwa phantsi kwekholomu ye-asethi kwibharari, kwaye ayitshintshi nje kuphela ukuba i-asethi iphethwe yinkampani.
Iindleko zeempahla ezingabonakaliyo , njengamalungelo obunikazi, amalungelo abenzi, kunye neempawu zokuthengisa, kubhalwa njengeendleko zokuvelisa i-asethi. Ngokomzekelo, iindleko ozihlawulele umntu ukudala uphawu lokuthengisa kwishishini lakho, kwongezwa kwiindleko zokuba ubhalise ummeli wenqaku , uza kuba ziyinxalenye enkulu zeendleko zoluphawu lophawu.
Kuthiwani ukuba iinguqu zenguqu?
Umgaqo weendleko zomlando uyazibona utshintsho kwixabiso kwiimpahla ngokurekhoda ukwehla kwindleko ngenxa yokugqithisa, ukungonakaliswa komzimba kunye nezinye izizathu. Ezi ziyancipha zirekhodwa ngokunciphisa (kwiimpahla zomzimba) okanye ukulungiswa kwempahla (kwiimpahla ezingabonakaliyo).
Umhlaba awuhlaziyi, ngoko ixabiso layo lihlala lifanayo.
| Iifenitshala kunye neZakhiwo | $ 10,000 |
| Ukunciphisa ubuncinane | $ 1,400 |
| Ixabiso leNcwadi: Ifenitshala kunye neZiHlomelo | $ 8,600 |
Ingaba iNcwadi ibaluleke njani kwi-Asset ehambelana neendleko zeMbali?
Inani lexabiso le-asethi lixabiso layo langoku kwibharari. Inani leNcwadi ibalwa ngokukhupha ukuhlaziywa okanye ukuhlengahlengiswa kwiindleko zokuqala zee-asethi.
Kodwa musa ukudibanisa ixabiso leencwadi kunye nemali ongayithengisa ngayo impahla. Intengo yokuthengisa ye-asethi ixhomekeke kwizinto ezininzi ezingahambelani nexabiso lencwadi. Ngokomzekelo, ukuba isithuthi sakho senzekile engozini kwaye ufuna ukuyithengisa, ngokuqinisekileyo imeko yayo ayifani ukulingana nenani leencwadi.
Xa uthengisa okanye uthengisa ishishini, kukuhle ukwazi ukuba ixabiso olibonayo kwishishini libhalwa kumgangatho othile ovunyelwene ngawo. Ngokuqinisekileyo, usenokufuna ukuvavanywa kwishishini kunye nezinto zalo ukuqinisekisa ukuba ixabiso langempela lifana nexabiso lencwadi.
Kutheni I-Principal Cost Costing Principle ibalulekile?
Lo mgaqo weendleko ungomnye wemigaqo emine yokwenza ingxelo ngemali esetyenziswe ngabo bonke abaqeqeshi bee-accounting kunye namashishini. Inyaniso yokuba wonke umntu usebenzisa inkqubo efanayo yenza kube lula ukuba wonke umntu azi ixabiso elichanekileyo kwishishini kunye nezinto zalo.
Ukusebenzisa iindleko zembali kuthetha ukuba akukho mntu unokuqiqa ngeendleko zokuqala kunye nokubonisa ukunciphisa kwiindleko. Ekubeni ixabiso lokuqala alitshintshi, kwaye iindlela zokunciphisa ziyimilinganiselo, kulula ukubona ukuba ixabiso elikhoyo lalo candelo ngalinye leempahla liliphi na ixesha.
Iindleko Zembali Zezohlukeneyo Ezivela Kwexabiso Lentengiso?
Ezinye iimpahla zibhalwa ngendlela eyahlukileyo kuneendleko zembali, kuba ixabiso labo litshintsha rhoqo. Ezi zixhobo ziquka iziqinisekiso zokuthengisa (iintengiso, amabhondi kunye nezinye iziqinisekiso). Ngenxa yokuba ezi zinto zithengwa kwaye zithengiswa rhoqo, intengo yokuthengisa yale asethi ixhomekeke kwixabiso labo ngexesha abathengiswayo, kwaye baxabiswa ngentengo yemarike. Le ndlela ye-accounting ibizwa ngokuba yi-mark-to-market, okanye ixabiso elifanelekileyo, ingxelo.
Ukubalwa kwexabiso leemarike kwenza ukuba ishishini lenze izilungiso kwixabiso leentlobo ezithile zeefa ngokuqikelela ixabiso lala asethi ngokusekelwe kwinto abacinga ukuba ixabiso lixesha langoku.
Olu qi kelelo lushintsha ixabiso lenkampani. Ngalinye icala, ixabiso lemarike lingabonisa ngokuchanekileyo inani leenkampani. Kodwa kungaphinda kubhekise ixabiso leenkampani kwaye kuphazamise ukulinganiswa kwemali yenkampani. Njengoko iTheBalance ibhala,
Ukusetyenziswa kwamanqaku kwiimarike zentengiso kwii-inventories zobungqina okanye ityala leentengiso zentengiso yenkampani lichaneke kakhulu xa iziqinisekiso ezibhekiselwe kumbuzo zithengiswa kwiimarike ezikhuselekileyo zoluntu ....
Ukwazi ukuba izinto ezininzi zezoshishino zixabiso kwiindleko zembali zingakunceda xa ubheka iphepha lokulinganisela ibhankini okanye ukulinganisela kwenkampani yakho .