Umgca we-1 yintlawulo engeniso okanye yokuthengisa.
Le yonke imali yentengiso kwiidola eziye zenziwe ngenkampani.
Umgca wesi-2 ngu-$ 500,000 ukungena kwiindleko zeempahla ezithengiswayo. Le yindleko ehambelana ngqo neeyunithi zemveliso yakho ezithengisiwe. Iindleko zeempahla ezithengiswayo ngokuqhelekileyo iindleko zakho ezinkulu. Ukususa iindleko zeempahla ezithengiswa kwiintengiso ezinkulu ukufumana inzuzo enkulu (Umgca 3). Emva kokufumana inzuzo enzulu, ngoko ususa zonke iindleko zakho kule nombolo ukuze uvelise inzuzo yakho yomnatha .
Kusuka kwi-500,000 yenzuzo epheleleyo, iindleko ezilandelayo ozikhuphayo zithengisa kunye neendleko zolawulo (Umgca 4). Le nto i-$ 250,000 into ibonisa iindleko zeofisi kunye nee-commissions zokuthengisa.
Into ebalulekileyo eya kuxoxwa ngakumbi kwengxoxo yindleko yokuncitshiswa (Umgca wesi-5). Xa uthengela isakhiwo kwi-ishishini lakho okanye kwisixhobo, uyayinciphisa ixesha elide. Ukunciphisa ixabiso lokungabikho kwemali kwaye lisebenza njengendawo yokukhusela irhafu ngoko kuboniswa kwingxelo yengeniso.
Emva kokukhipha ukuthengisa kunye neendleko zokulawula kunye nokuhla kwexabiso, ufika kwinzuzo yakho yokusebenza (Umgca 6). Inzuzo yokusebenza ikwabizwa ngokuba yimali engenayo phambi kwenzala kunye nentlawulo (i-EBIT), ekule meko i $ 170,000.
Emva kokuba ubale i-EBIT, isinyathelo esilandelayo kukubala iindleko zenzala.
Inzala yinto ohlawula ngayo nayiphi na ityala lakho inkampani. Ukuze ubale inzala kumatyala, kufuneka ukwazi isantya somyinge ohlawulayo kwaye uyayandisa ngexabiso eliyintloko letyala lakho. Ngokomzekelo, umyinge wemali uthathwa ngo-30,000 weeRandi kwaye uchazwe kuMgca wesi-7.
Emva kokukhipha imali yakho yenzalo evela kwi-EBIT, ufumana umvuzo phambi kweerhafu kwi-Line 8. Emva koko, uzalise imali oyihlawulayo kwiirhafu , zombuso, wendawo kunye neerhafu zokuhlawula kwiNqanaba 9. Irhafu lentlawulo, kulo mzekelo, ngu-40 %. Emva kokuba usususe loo ndleko, ekugqibeleni ufumana imali efumanekayo kubani-nxaxheba bakho abaqhelekileyo, echazwe kwiNgcaciso 10.
Ukuba ngaba abatyala-mali kwiqumrhu lakho okanye ukuba uthatha umvuzo kwi-firm firm yakho, Umgca we-11 apho urekhoda udweba okanye izabelo. Umgca we-12, ngoko-ke, ingeniso yomnatha yenkampani okanye into oyishiyile ukulima, okanye ukubuyisela kwakhona, kwi-firm in the form of retained earnings .
Lo ngumzekelo wenkcazo elula kakhulu yengeniso. Ingxelo yengeniso yenkampani yakho inokuba yinkimbinkimbi ngakumbi kwaye iqulethe izinto ezingaphezulu. Le nkcazo kufuneka isebenze ukukunika ingcamango jikelele malunga nendlela yokufumana inzuzo / ukulahlekelwa isitatimende, okanye isitatimenti se ngeniso , isebenza.
Isiteyithimenti sengeniso
| XYZ Inkampani | |
| Isiteyithimenti sengeniso | |
| Ngonyaka wama-2009 wokuphela | |
| 1.Sales | $ 1,000,000 |
| 2.UkuThengiswa kweeMpahla eziThengisiweyo | $ 500,000 |
| 3.Inzuzo eninzi | $ 500,000 |
| 4. Ukuthengisa nokuPhathwa koLawulo | $ 250,000 |
| 5.Uxabiso | $ 80,000 |
| 6.Inzuzo eninzi (EBIT) | $ 170,000 |
| 7.Ukuthanda | $ 30,000 |
| 8. Izibonelelo phambi koMrhumo | $ 140,000 |
| 9. Iimpawu (.40) | $ 56,000 |
| 10.Izibonelelo ezifumanekayo kwiSabelo sabanini abaqhelekileyo | |
| $ 84,000 | |
| 11.Kwazisa okanye uMnini weDrafti | $ 20,000 |
| 12.Net Income | $ 64,000 |