Yiyiphi i-Capital Beneins and Loss Capital?

Iintlawulo kunye nokulahlekelwa kukufutshane okanye ixesha elide

Ibhizinisi linokufumana okanye ukulahlekelwa imali ngeendlela ezimbini. Ingenza inzuzo kwimisebenzi yayo yokuthengisa, okanye inokulahlekelwa yimali ngokuchitha imali engaphezulu kunokuba ivelise kwimpahla yokuthengisa. Iyakwazi ukufumana okanye ukulahlekelwa yimali ngokutyalomali kwayo okanye ukuthengiswa kwempahla -ixabiso lexabiso elikulo shishini.

Ngolunye lweentlobo zeenzuzo okanye ilahleko zihlawulwa ngenye indlela. Ingeniso ihlawulwa ngokuqhelekileyo njengenzuzo eqhelekileyo kunye nesebenzi "eliqhelekileyo" okanye irhafu yerhafu.

Ukuzuza okanye ukulahleka kwintengiso okanye ukuthengwa kweefa zihlawuliswa njengenzuzo yexabiso okanye ilahleko, kodwa inokuxhomekeka kuhlobo loshishino.

Iintlawulo eziNkunzi kunye nokulahlekelwa kweMali

Ukuzuza kweentengo okanye ukulahlekelwa kwemali yi-gains okanye ilahleko apho inkampani okanye amava ngabanye ekuthengiseni ixabiso lempahla . Ukuba intengo yokuthengisa ye-asethi iphezulu kunokuba umnini-siseko usele mali, umphumo uyinzuzo enkulu. Ukuba ixabiso lokuthengisa lingaphantsi kwesiseko, umphumo lulahleko lwenkunzi. Isiseko ngokuqhelekileyo intengo yokuthenga yexabiso kunye naluphina uphuculo lwentengo kunye neendleko zokuthengisa.

Iintengo kunye nokulahlekelwa kweentengo zentengo nazo zibuye zenzeke xa ibhizinisi libhalela ixabiso, likhupha i- balance sheet . Oku kungenjalo kwiingxelo ezifunyenweyo xa ityala linetyala kwi shishini kodwa akunakwenzeka ukuba lihlawulwe ngesizathu esinye okanye esinye.

Phantse yonke into ibhishini eliyisebenzisayo kwaye lisetyenzisiweyo.

Xa i-asethi eyinkunzi ithengiswa ngenzuzo, iziphumo zentengo enkulu. Ilahleko ezilahlekileyo ziphumo xa i-asethi eyinkunzi ithengiswa ngelahleko. Umzekelo welahleko enkulu yenkampani iya kuba yinkampani ethengisa isakhiwo i-$ 300,000 emva koko ukuyithengisa kwiminyaka emibili kamva i-$ 250,000. Ukwahlulelwa kweedola ezingama-50 000 kuya kuthathwa njengengeniso yenkcitho ende.

Ixesha elide kunye nexesha elifutshane elizuze iRhafu yeNtengo kunye nokulahlekelwa

Iintengo zexabiso kunye nelahleko zivela kwiifom ezimbini: ixesha elide kunye nexesha elifutshane. Iifutshane okanye ilahleko zexesha elifutshane zizo ezo zinto zigcinwe kunyaka okanye ngaphantsi ngaphambi kokuthengiswa. Ukufumana ixabiso elide kunye nelahleko kubangelwa ukuthengiswa kweempahla ezabanjelwe okanye ezingabanikazi abangaphezu konyaka ngaphambi kokuthengiswa.

Ukuzuza kwexesha elide kuxhomekeke kwiirhafu zerhafu ye-0, 15, okanye i-20 ekhulwini ngo-2018 kubaphathi bodwa kunye nabasomali-mali. Isilinganiso sithembele kwingeniso yomntu ngamnye-engenayo imali engenayo, inqanaba eliphezulu. Iifutshane zexesha elifutshane zihlawulwa njengenzuzo eqhelekileyo ngokubhekisele kwerhafu yomntu ngamnye. I-C-corporations ziye zahlawula ngokukhawuleza iireyithi zerhafu yengeniso yenkampani rhoqo kwiintlawulo zabo zonke.

Ukuzuza kweMali-mali kunye nokulahlekelwa kwemali kuthintela njani abanini-shishini?

Abanikazi bamashishini ngabanye okanye abanini-shishini abathengisa izabelo zabo ezinkulu okanye abanikazi bamashishini kwi-shishini nabo bafumana inzuzo enkulu okanye ilahleko ezivela kuloo ntengiso kuba i-capital earnings and losses are different from gains and losses.

Ukufumana inzuzo kunye nokulahlekelwa ngumphumo kubangelwa imisebenzi eqhubekayo yezoshishino. Ngamanye amaxesha ubizwa ngokuba yi-NOL) ngenjongo yokuhlawula iinjongo zentlawulo, ziphumela kwimisebenzi yemihla ngemihla.

Ukuzuza kweentengo kunye nokulahlekelwa yimali kubangelwa ukuthengiswa komntu omnye apho ishishini lenza inzuzo okanye ilahleko.