He waiwai

Ma loko o ka honua kālā e hana nei i kēia ʻōnaehana waiwai o ka honua i kēia lā, ʻo kekahi o nā huaʻōlelo nui a koʻikoʻi no nā mea hoʻopukapuka a me nā mea kālepa o nā ʻano like ʻole nā ​​waiwai o kēia wā, a ʻo ia ka waiwai i kēia manawa ʻO ke kumu, nā waiwai o kēia manawa nā waiwai wai i loaʻa i kahi ʻoihana i ka lā hopena o kahi makahiki makahiki, ma o nā kumuwaiwai e like me: kālā, panakō, a me nā ʻano waiwai waiwai wā pōkole. Pēlā nō, hoʻopili pū ʻia nā waiwai i hiki ke hoʻolilo i kālā i loko o nā mahina he ʻumikūmālua e hiki mai ana, ʻo ia hoʻi, hiki iā lākou ke hoʻolilo i kālā i loko o hoʻokahi makahiki o ka makahiki, ma o nā mea kūʻai aku, nā mea i ka waihona a hana pū paha i ka holomua., E like me nā waihona loaʻa, nā hoʻopukapuka kālā pōkole a i ʻole nā ​​mea ʻaiʻē kālepa.

I ka hōʻuluʻulu a me nā ʻōlelo maʻalahi, he waiwai Hiki ke wehewehe ʻia e like me nā waiwai wai a me nā kuleana o kahi ʻoihana a ʻoihana paha, ʻo ia hoʻi, ke kālā e loaʻa koke i kahi ʻoihana.

ʻO nā waiwai i kēia manawa ma loko o ka hoʻolālā helu helu nui o Sepania

Ke hele mua mākou i ka wehewehe nui o ka waiwai o kēia manawa a i ʻole nā ​​waiwai o kēia manawa, pono mākou e kamaʻilio pehea e hoʻohana ai a i ʻole wehewehe ʻia ai kēia mea hana i loko o ka General Accounting Plan o Sepania, ʻoiai pili kēia waiwai i nā waiwai o kēia manawa mai nā waiwai āpau i pili. i kahi pōʻaiapuni hana maʻamau, a ka ʻoihana e hoʻolālā ai e hoʻokō i ka wā o kēlā wā. ʻO ka mea maʻamau, ua hoʻokumu ʻia ʻaʻole pono i ka pōʻaiapuni hana maʻamau ma mua o hoʻokahi makahiki, a i ka manawa mai ke kuanaʻike o kēlā me kēia ʻoihana ʻaʻole maopopo leʻa ka lōʻihi o ke kaʻina hana maʻamau, a laila e manaʻo ʻia he hoʻokahi makahiki kēia e hōʻalo ai i nā ʻano āpau o ka huikau a kānalua paha e pili ana iā ia.

Ka haku ʻana o nā waiwai i kēia manawa e like me ka Plan Accounting General o Sepania

waiwai

Ma muli o nā wehewehe like ʻole e lawelawe ai ka Plan Accounting General, hana ʻia nā waiwai o kēia manawa i kēia mau mea:

  • ʻO nā waiwai o kahi pōʻaiapuni maʻamau o ka hana i hoʻokau ʻia no kā lākou ʻai ʻana, kūʻai aku a ʻike ʻana paha.
  • ʻO nā waiwai a mākou e kali nei no kā lākou kūʻai aku a ʻike ʻia paha i ka wā pōkole.
  • ʻO ka likelika koke o kahi ʻoihana, ʻo ia hoʻi, nā kālā āpau, a me nā waiwai wai i hiki ke loaʻa i kēlā me kēia manawa.

ʻO nā moʻohelu waiwai i kēia manawa i hoʻonohonoho ʻia ma ke ʻano he ʻole

  • E like me ka mea i hoʻokumu ʻia i loko o ka Plan Accounting General, hoʻohui ʻia nā waiwai o kēia manawa i loko o nā ʻano moʻohelu:
  • Nā waiwai kū ʻole i mālama ʻia no ke kūʻai aku
  • Nā moʻokāki o nā mea kūʻai aku a me nā mea hōʻaiʻe.
  • Waihona waihona.
  • ʻO nā waihona kālā a me nā waihona mālama kālā.
  • Nā hoʻopukapuka i nā hui pūʻulu a pili i ka wā pōkole
  • Nā hoʻopukapuka kālā pōkole
  • Kālā kālā a me nā waiwai wai like
  • Waiwai kūlohelohe

Ka hoʻohana ʻana o ke kapikala hana i nā waiwai o kēia manawa

ʻeleu hana

ʻO ke kapikala hana kekahi o nā pono waiwai nui e hiki ke hoʻohana ʻia e hoʻokele pono i nā waiwai o kēia wā. Hiki ke hoʻomaopopo ʻia ke kapikala hana ma ke ʻano he ʻokoʻa ma waena o nā waiwai o kēia wā a me nā kuleana o kēia manawa. Loaʻa ia i kēlā ʻāpana o nā waiwai i kēia manawa i kālā ʻia ma o nā kuleana ʻole o kēia wā. I nā huaʻōlelo ʻē aʻe, pili ia i nā waiwai wai i loaʻa kālā kālā ʻia me nā kumuwaiwai wā lōʻihi. No laila, hiki ke ʻōlelo ʻia ʻo ke kapikala hana ka mea i loaʻa mai nā waiwai o ka ʻoihana i kēia manawa, hiki ke helu ʻia mai nā ʻano ʻelua.

Kapikala hana = Nā waiwai o kēia manawa-Nā kuleana i kēia manawa

Kapikala hana = (Kaulike + Nā kuleana ʻole o kēia manawa) - nā waiwai ʻole o kēia wā

Nā laʻana like ʻole i hiki iā mākou ke ʻike i nā waiwai o kēia manawa

  • Kumupaʻa a waihona paha.
  • ʻO kēlā mau mea i ka waihona a me ke kālā.
  • E hōʻiliʻili ʻia nā ʻaiʻē ma kahi manawa ma lalo o ʻumikūmālua mau mahina.
  • ʻO nā hoʻopukapuka kālā i amortized ʻia i kahi manawa ma lalo o ʻumikūmālua mau mahina.

Nā waihona ukana

ʻO nā laʻana e hiki ai iā mākou ke ʻike i nā waiwai o kēia manawa i loko o nā waihona he nui a ʻano like ʻole. ʻO ke kumu, ma aneʻi hiki iā mākou ke ʻike i nā waiwai kūpono āpau o nā waiwai o kēia manawa, e like me: nā huahana a i ʻole nā ​​mea kūʻai aku e kali ana ke kūʻai aku, ʻoiai, he ʻano nui loa ia, e like me ka ʻano o ka ʻoihana. Pēlā nō, hiki iā mākou ke loaʻa ma kēia wahi, nā ʻāpana o nā kaʻina hana like ʻole o kahi ʻoihana, e like me: nā mea maka, nā ipu, nā mīkini hana, a ua pau a i ʻole nā ​​huahana semi-pau. ʻOiaʻiʻo, ʻoi aku ka maikaʻi o kēia ʻano me nā ʻoihana nui ʻaʻole kūʻai aku i nā waiwai wale nō, akā hana pū kekahi. ʻOi aku ka maikaʻi, hiki ke hoʻokaʻawale ʻia nā waihona kālā no ka hoʻokele a me ka hoʻokele penei:

  • Nā lāʻau kūʻai: ʻO ia wale nō e pili ana i nā mea kūʻai aku āpau i loaʻa mai nā mea hoʻolako ʻē aʻe me ke kumu o ke kūʻai pololei ʻana iā ia ma hope, no laila ʻaʻole ia e koi i kahi kaʻina hoʻololi hou aʻe.
  • Nā Pono Pono: Kūlike nā mea maka i nā huahana āpau, kūʻai mai a i ʻole nā ​​kumuwaiwai i loaʻa i ka ʻoihana e hoʻokō i kahi hana hoʻololi hana e hana ai i kāna huahana hope loa.
  • Nā lako ʻē aʻe: Aia kēia mahele i nā huahana a me nā huahana a ka hui e hoʻohana ai e mālama i kāna operability, ma waena e hiki ai iā mākou ke ʻike i nā ʻano aʻe: nā mea like ʻole, nā wahie, nā mea i hana ʻia e ka ʻaoʻao ʻekolu e hoʻohana ʻia i nā kaʻina hoʻololi hou, nā ʻāpana, nā ipu, keʻena, ʻōpala, etc.
  • Ke holo nei nā huahana: ʻO kēia nā waiwai i ke kaʻina o ka hoʻololi ʻia ʻana i ka lā kaulike, akā ʻaʻole ia he huahana semi-hoʻopau a me nā ʻōpala.
  • Nā huahana i hana ʻia me ka hapalua: E like me ka inoa e hōʻike nei, eia kēia mau huahana a pau i hana ʻia e ka ʻoihana, akā ʻaʻole i pau i kā lākou kaʻina hana, no laila ʻaʻole hiki ke kūʻai aku a hiki i ka pau ʻana o kā lākou hana hana.
  • Nā huahana i pau: ʻO lākou nā huahana āpau i pau i kā lākou hana hana a mākaukau no ke kūʻai aku.
  • Nā huahana, nā ʻōpala a me nā pono i loaʻa hou ʻia: ʻO lākou nā mea e hiki ai ke kuhikuhi ʻia kekahi waiwai kūʻai, ʻo ia ke kumu e helu ʻia ai lākou ʻoiai ua hōʻemi ʻia ke kumukūʻai kūʻai.

Waihona a me ke kālā

Hana ʻia ka waihona o nā kālā wai a pau i loaʻa iā mākou, ʻo ia ke kālā e hiki ai iā mākou ke hoʻohana koke, i hiki ke loaʻa ma o nā hanana like ʻole, e like me kēia:

  • Caja
  • Nā panakō a me nā hui hōʻaiʻē like ʻole.
  • ʻO nā hoʻopukapuka wā pōkole e wai nui.

I nā hihia hoʻopukapuka pōkole, i hiki ai iā lākou ke hoʻokō i kēia ʻano hiʻohiona, pono lākou i ka mālama ʻana i ka ʻoihana, hiki ke maʻalahi, ʻo ia hoʻi, hiki ke hoʻolilo ʻia i kālā i loko o kahi manawa ma lalo o ʻekolu. mahina, a he kapikala palekana ia a i ʻole ia i nā huaʻōlelo ʻē aʻe, ʻaʻole ia e hōʻike i nā pilikia i hiki ke hoʻololi koʻikoʻi i ka nui i hoʻopukapuka ʻia.

Ka poʻe lawelawe

Hana ʻia kēia mea i nā ʻaiʻē āpau i hoʻopaʻa ʻia no ka ʻoihana, ʻo ia hoʻi, nā ʻaiʻē a nā mea kūʻai aku i nā waiwai a me nā lawelawe i hāʻawi ʻia e ka ʻoihana, a me nā hōʻaiʻē ʻoihana i manaʻo ʻia e hōʻiliʻili ʻia i ka wā pōkole. i loaʻa i ko lākou kumu i ka hana pono o ka mea kalepa, a ua hoʻohui ʻia i loko o nā waihona i loaʻa i nā hihia aʻe.

  • Nā mea kūʻai mai: ʻO kēia ka nui i uku ʻia ma o nā invoice i hoʻopuka ʻia a hoʻouna ʻia e mālama i ka hōʻiliʻili ʻana o nā waiwai a me nā lawelawe mai nā mea kūʻai aku. E uku ʻia kēia mau uku ke hana ʻia ka uku hope loa.
  • Nā hana hoʻopili: Hoʻopili kēia i nā hōʻaiʻē i hāʻawi ʻia ma o ka hoʻopaʻa ʻana, hāʻawi ʻia e ka ʻoihana i nā pilikia a me nā pono o nā kaʻina hōʻiliʻili.
  • Pili: ʻO ia nā ʻaiʻē o kēlā mau mea kūʻai aku e pili ana i nā ʻoihana a me nā hui e pili ana, no ka mea pili lākou i kahi hui huahana like, he mea kūʻai aku nā ʻano like ʻole.

Nā waihona kālā

ʻO lākou nā waiwai wā pōkole piha wai, ʻo ia hoʻi, ke kālā i hele mai a puka i waho i nā manawa āpau ma ke ʻano he ʻāpana o ka hana a me ka hana kalepa, i kūlike i nā kuleana a me nā kuleana o kahi ʻano hoʻokele e hiki ke hoʻoponopono ʻia i kahi manawa ma lalo o hoʻokahi makahiki, a hōʻike ʻia i nā poʻo aʻe:

  • Hoʻopukapuka kālā pōkole i nā ʻaoʻao pili
  • Nā hoʻopukapuka kālā pōkole ʻē aʻe
  • Nā moʻokāki panakō ʻē aʻe

ka hopena

ʻeleu hana

E like me kā mākou i ʻike ai ma loko o kēia ʻatikala, nā waiwai o kēia manawa, i kapa ʻia hoʻi nā waiwai o kēia manawa, ʻo ia kekahi o nā mea nui i ka hoʻokele kālā o kekahi ʻoihana. Ma kēia ala, ua aʻo mākou ʻaʻole ia he mea nui wale e ʻike pehea e hoʻokele ai i ka hōʻaiʻē o ka ʻoihana, akā, a me ka ʻoi loa paha o ke koʻikoʻi, nā kumuwaiwai koke e hiki ke loaʻa, no ka mea inā maopopo iā mākou ka manaʻo ka likelika me ka mea o ka ʻoihana, paʻakikī e hoʻolālā i kahi hoʻolālā hoʻokele wā lōʻihi me kahi ulu hoʻomau o ka ʻoihana e hiki ke hoʻokō. Ma ke ala like, e hoʻolālā i nā hōʻaiʻē e koi ai ka ʻoihana, pono e ʻike inā he waiwai kā lākou e pono ai e hoʻokumu i kahi palena hōʻaiʻē. A i ʻole ia e makaʻu loa ia no ke kūpaʻa o ka ʻoihana e noi e noi i nā hōʻaiʻē a me nā hōʻaiʻē, me ka ʻike ʻole inā lawa ka loaʻa kālā e uhi i nā uku a me nā uku o nā huina i noi ʻia i ka hoʻomaka.

Ke ʻike nei i nā ʻokoʻa o kēlā ʻano waiwai i kēlā me kēia mea o kahi ʻoihana, he mea hana hoʻopukapuka ikaika loa ia. E hoʻoholo ʻelua a e hōʻalo i nā pīhoihoi, ʻo ia ke kumu a mākou e aʻo aku ai iā ʻoe e komo i loko o ke kumuhana.

he aha ka waiwai
ʻAtikala pili:
He aha nā waiwai a me nā kuleana

ʻO kahi manaʻo, waiho i kāu

E waiho i kāu manaʻo

Kāu leka uila aae? E,ʻaʻole e paʻiʻia. i hāliu aku i koi 'ia kula *

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  1. He kuleana no ka ʻikepili: Miguel Ángel Gatón
  2. Ke kumu o ka ʻikepili: kaohi SPAM, hoʻokele ʻōlelo.
  3. Legitimation: Kou ʻae
  4. Ka kamaʻilio ʻana o ka ʻikepili: ʻaʻole e hōʻike ʻia ka ʻikepili i nā ʻaoʻao ʻekolu koe ka mana o ke kānāwai.
  5. Pūnaewele mālama: Pūnaewele i mālama ʻia e Occentus Networks (EU)
  6. Nā Kuleana: I kēlā me kēia manawa hiki iā ʻoe ke palena, hoʻōla a kāpae i kāu ʻike.

  1.   federid ia

    ʻO ka pou maikaʻi, makemake nui wau iā ia.
    ʻO Fernando Martínez Gómez-Tejedor, ke kālepa maikaʻi loa o ka honua, ke aʻo nei i ka papa kōnane kuantum ma o Facebook, nona nā pae ʻekolu, manuahi loa.