Ukunciphisa ukuhla kwexabiso kwiShishini lakho lokuBhalisa kweShishini
Ixabiso lokunciphisa ixesha eliyinkimbinkimbi, kodwa kubalulekile kumashishini. Ukunyuka kwexabiso kuyindlela yokusasaza iindleko zoshishino lwee-asethi (umatshini, izixhobo okanye izithuthi, umzekelo) ngaphezu kwexesha le asethi lisetyenzisiweyo.
Ukuncipha kwenani eliqokelelweyo kukuhla kwehla kwixabiso lexabiso kwi-balance sheet ye shishini, emva kwexesha.
Iimpahla zeShishini kwiShishini-mali
Khangela ibhalansi yeshishini.
Ngasecaleni lesobunxele zii-asethi zoshishino, izinto (ezibonakalayo nezingenakwenzeka) ezinenani elingabalelwa.
Skrolela phantsi kohlu lweefa uze ufike kwipropati yeshishini. Ngokuqhelekileyo kuboniswa njenge "Ipropati, izityalo, kunye nezixhobo (PP & E)." (Olu hlobo lwamacandelo alubandakanyi umhlaba okanye izakhiwo, ezihlukeneyo.)
I-PP & E zifana nezinto ezifana nomatshini, izithuthi, kunye nefenitshala, ezinenani elihlala njalo. Iindleko zale nto azikwazi ukuthathwa njengokuncitshiswa kweerhafu kunyaka owodwa, kodwa kufuneka zisasazelele kwizinto eziphathekayo eziphathekayo kuloo mali. Oku kusasazeka kweendleko kwiminyaka emininzi kukuhla kwexabiso.
Ukunciphisa ukuhla kwexabiso kuyingxelo yokungena. Iyakunyamekela umgcini-akhawunti wakho kwaye iqulethe ukulungiswa kohlahlo lwabiwo-mali kwiphepha lakho lokugqibela lokugqibela. Nangona ukuhla kwexabiso elithe xaxa akuyona into ofuna ukuxhalabisa ngayo imihla ngemihla, kubalulekile ukwazi ukuba isebenza njani kwinkqubo yakho yohlolo-mali.
Ixabiso lokunciphisa ixabiso lokunciphisa nokunyuka kwexabiso
Masithi unomatshini osetyenziswa kwi shishini lakho elixabisa i-$ 10,000. Iyanciphisa iminyaka engaphezu kwe-10, ngoko ke ungathatha i-$ 1000 ngemali nganye ngonyaka.
Le xabiso lokunciphisa ixabiso lithathwa kunye nezinye iindleko kwi-yorhwebo ingxelo kunye nelahleko ingxelo.
Njengeminyaka yobudala , ukunyuka kwexabiso kunyuke .
Ukunciphisa ukunyuka kwexabiso kwiSahluko sokulinganisela
Ixabiso lazo zonke ipahla zelo hlobo ngalunye zixutyushwa ndawonye kwibhalansi, kunokuba nganye impahla . Loo matshini ulapha ndawo ndawo.
Kwiphepha le-balance sheet, i-asethi entsha ayiyi kubakho ukuhla kwexabiso. Umshishini we-$ 10,000 uza kubonakaliswa kwinqanaba lomlinganiselo (kufakwe kwiPropati, iZityalo, kunye nezixhobo) njenge-$ 10,000.
Kodwa ngaphezu kweminyaka, umatshini wehla kwixabiso (indleko) ngokwexabiso lokunciphisa izindleko. Ngomnyaka wesibini, ixabiso lomshishini liza kuboniswa kwi-balance sheet njenge $ 9,000.
Nantsi inxalenye ekhohlisayo. Umatshini awunciphisi ngokwenene kwixabiso - ade athengiswe. Ngoko i-asethi iboniswa kwii-akhawunti ezimbini ezihlukeneyo: (1) iindleko eziphantsi kwexabiso le-asethi, kunye (2) nokuhla kwexabiso. Ixabiso lembini lixabiso lenqobo (indleko) ye-asethi. Umahluko phakathi kwezi zibini ixabiso lencwadi yaloo asethi.
Ixabiso leempahla kwi-bhanki liboniswa njengalokhu:
- Iindleko zeefa
- Ukuncipha kwenani elincinane
- Ulingana nenani lexabiso leencwadi.
Umzekelo Wokunciphisa ukunyaniseka kwiSahluko sokulinganisela
Kwiphepha lemali le nkampani ngomhla kaDisemba 31, 2015:
- Iindleko zeZibonelelo $ 239,000
- Ukunciphisa amaxabiso angama- $ 100,000
- Ixabiso leNcwadi yezixhobo zokusebenza ezingama-139,000
Ukunciphisa ukuhla kwexabiso kunye neNtlawulo yeeNtengiso
Awuyi kubona "Ukunciphisa ixabiso lentengo" kwifom yerhafu yeshishini, kodwa ukuhla kwexabiso ngokwalo kufakiwe, njengoko kuchaziwe ngasentla, njengendleko yonyaka kwingxelo yerhwebo kunye nelahleko.
Ukunciphisa ukuhla kwexabiso kunye nokuthengiswa kwee-Asset Business
Xa uthengisa i-asethi, njengomshini oxoxwe ngasentla, kuthatha i-asethi kunye nenani lokunciphisa ixabiso lexabiso le mali, kwinqanaba le-balance sheet. Ekubeni ixabiso lokuqala le-asethi lisabonakaliswa kwibhalansi, kulula ukubona ukuba inzuzo okanye ukulahleka kuye kwaqatshelwa ngokuthengiswa kwee-asethi.