Isitatimende seP & L sinokusetyenziswa ngeendlela ezintathu
Inkcazo yenzuzo kunye nelahleko (i-P & L), ngamanye amaxesha kuthiwa yimali yengeniso, ingxelo yoshishino ebonisa inzuzo engenayo njengomlinganiselo phakathi kweengeniso kunye neendleko. Ukuba ishishini lifumana imali engama-$ 250,000 kunye neendleko zee-150,000 zamaRandi, imali engenayo yemali okanye imali engenayo kwimali ye-P & L yayo iya kuba yi-$ 100,000.
Kukhangeleka Njani Inkcazo Yenzuzo kunye Nelahleko?
Isitatimende se-P & L siqala nge-header equka igama lesitatimende, igama lenkampani, kunye nomhla wokuphela kwithuba lexesha eli lichaza.
Ixesha eliqhelekileyo lingaba inyanga, ikota, okanye unyaka. Umgca wexesha unokufunda, "Ngenyanga ephela ngoDisemba 31, 2017."
Inxalenye yesibini yenkcazo ibonisa ingeniso okanye ingeniso kwithuba elithile. Kukho ukuncitshiswa okwenziwe kwingeniso kwimbuyekezo okanye izaphulelo.
Inxalenye yesithathu yenkcazo yoluhlu lwazo zonke iindleko zoshishino ngelo xesha. Iindleko zisoloko zidweliswe kwi-alfabhethi, kungekhona ngemali.
Izitatimende ezininzi zeP & L ziquka icandelo lesine elibandakanya ukubalwa kwepesenti yento nganye yeendleko kwimali engenayo phambi kweendleko. Oku kubalwa kunokunceda xa ukhangela izitatimende zeP & L ngexesha elide. Uyabona ukuba ukwanda okanye ukunciphisa kwiindleko kuthintela ngeniso engenayo ukuba ipesenti iyatshintsha phezulu okanye iphantsi, kwaye unokwenza utshintsho xa kuyimfuneko.
Ezinye izitatimende ze-P & L ziquka inkcazo malunga nokuba imali okanye i-accounting account accrual is used.
Inkqubo yemali ibandakanya imali engenayo xa ifunyenwe kunye neendleko xa zihlawulelwa, ngelixa i-accrual method iquka inzuzo xa ifunyenwe-kungakhathaliseki ukuba ingafunyenwe-kunye neendleko xa zifunyenwe.
Ingxelo Yenzuliso Nokulahlekelwa Yiyiphi Ibhizinisi?
Isitatimende seP & L sisetyenziswe ngamashishini ngeendlela ezintathu.
Isetyenziswe njengenye yeengxelo zemali kwisicwangciso seshishini ngenjongo yokubonisa iingeniso zoshishino ngokuhamba kwesikhathi. Kule meko, isitatimende se-P & L sinokuba yiprogram, iprojekti ecetywayo yesicelo somboleko weshishini lokuqalisa.
Isitatimende seP & L sinokusetyenziswa njengesixhobo sokuhlalutya kwangaphakathi kwempilo yoshishino. Iipesenti zendleko nganye kwiholo engenayo ziyincedo kulolu hlobo lohlalutyo. Ezinye izitatimende ze-P & L ziqhathanisa amanani okuthengisa kunye neendleko kumanani ahlahloweyo ukuba abonise ukuba ngaba iinjongo ezicetywayo ziye zadibana.
Izitatimende ze-P & L nazo zincedo ekulungiseni irhafu. Isitatimende esiphezulu se-P & L singalungiselelwa kunyaka wonke, siphela ngomhla wokuphela konyaka-mali, kwaye isetyenziswe ngumqulunqi werhafu ukuqokelela ingeniso kunye neendleko zerhafu yokurhweba irhwebo. Amashishini amaninzi adala isitatimende seP & L esifana neentengo zenkcitho kunye neendleko zeShedyuli C , ukubuyiswa kweerhafu okufakwe ngabanikazi abashishini abancinci njengenxalenye yentlawulo yabo yerhafu.