Ngaphakathi kwenkampani sinokufumana iindidi ezimbini zee-asethi ezisisigxina: ii-asethi eziphathekayo nezingabonakaliyo. Zombini zibaluleke ngokulinganayo kodwa amaxesha amaninzi ziyabhideka okanye kucingelwa ukuba zirhafiswa ngendlela efanayo xa enyanisweni zingarhafiswa.
Ke ngoko, kwesi sihlandlo, sifuna ukukunceda uqonde ukuba zeziphi ii-asethi ezingaphathekiyo, zeziphi iindidi ezikhoyo, zeziphi iiyantlukwano kwaye zikunike imizekelo ukuze ukwazi ukuzichonga ngokulula.
Yintoni ii-asethi ezingaphathekiyo
Into yokuqala omele uyazi ngumbono wee-asethi ezingaphathekiyo ngolo hlobo. Zii-asethi ezingenako ukubhatalwa ngaphantsi konyaka. Ngamanye amazwi, ezi mpahla ziya kuhlala ixeshana ngenxa yokuba zinengeniso ecothayo.
Phakathi iimpawu zee-asethi ezingaphathekiyo Singagxininisa oku kulandelayo:
- Abanankangeleko yasemzimbeni. Ngamanye amazwi, azinanto, kodwa ziyinxalenye yenkampani kwaye ziyimfuneko kuyo. Enyanisweni, awukwazi ukuzibona ngokwasemzimbeni, kodwa uyazi ukuba zikhona, ukuba unazo, kodwa akukho nto unokuyichukumisa.
- Zinexabiso lezoqoqosho. Kwaye elo xabiso yinto ebalulekileyo kwaye yintoni ethathelwa ingqalelo kwinqanaba le-accounting ekubeni ivela kwiphepha lomncono lenkampani. Kamva siza kukuxelela ngexabiso lezoqoqosho elinikwe ezi zinto zingabonakaliyo, ezihambelana neendleko ezibandakanya.
- Azinakupheliswa ngaphantsi konyaka. Kule meko, akukho xesha lithile kuba liya kuxhomekeka kwii-asethi ezingaphathekiyo kunye neemeko ezikhoyo. Ngamanye amazwi, baya kuhlala kwinkampani ixesha elide kwaye baya kuba yinxalenye yayo.
Umahluko ngezinto eziphathekayo
Ubukho bezinto ezingabambekiyo ezisisigxina kuthetha ukuba sinokufumana isichasi sayo, oko kukuthi, esibambekayo. Le yi-asethi enenkangeleko yomzimba, ebambekayo (echukumisekayo) kwaye iya kuvela kwiphepha lomncono lenkampani. ngokwezoqoqosho (kuba inexabiso).
Ii-asethi ezisisigxina ezibambekayo nazo zisesichengeni sokubhanga kwisithuba esingaphezu konyaka omnye. Umzekelo, ukuthengwa koomatshini. Into eqhelekileyo kukuba oku kuhlala ixesha elide, kwaye kungekhona nje unyaka.
Iintlobo zee-asethi ezingaphathekiyo
Ngoku ekubeni usazi ngakumbi malunga nee-asethi ezingaphathekiyo, kwaye unako ukwahlula ngandlel’ ithile kwii-asethi eziphathekayo, inyathelo elilandelayo kukwazi ukuba zeziphi iindidi ezikhoyo.
Oku kuya kukunceda ubone ngcono kakhulu ukuba i-asethi engatshintshiyo kufuneka ithathwe njengephathekayo okanye engaphathekiyo. Ukongeza, kwiinkampani, ngakumbi xa zikhulu, zininzi ii-asethi, ezibambekayo nezingabambekiyo. Kwaye le mizuzwana, eyona ixhaphakileyo ukuba nayo yile ilandelayo:
- Usetyenziso lwekhompyuter. Ngokomzekelo, ukusetyenziswa kweenkqubo ezithile zekhompyutheni, izicelo zokuhlawula, njl. Konke oku kunokuthathwa njengempahla engabambekiyo.
- Inceba. Kufuneka uyiqonde njenge-asethi engaphathekiyo. Yaye ziziphi? Ewe, abathengi, igama lenkampani ...
- Iimvume zolawulo. Sinokuzicingela njengotyalo-mali olwenziwa kulawulo lukarhulumente ukuba lube namalungelo, ukuphanda, njl.
- Iindleko zophuhliso kunye nophando. Ngokumalunga notyalo-mali olwenziwayo ukuphucula uphuhliso nophando.
- Amalungelo ePropati phantsi kwesivumelwano semali. Umzekelo, kuba iimpahla ezingaphakathi kolu lawulo zisetyenziswa.
- Ipropati yoshishino. Uphawu, i-patent, amagama orhwebo ... Zonke ezi ziindleko ze-asethi ezingaphathekiyo.
Gcina ukhumbule ukuba i-General Accounting Plan, kwi-subgroup 21, idwelisa yonke into enokuthi ithathelwe ingqalelo njenge-asethi engaphathekiyo.
Indlela ixabiso lezoqoqosho linikezelwa ngayo kwi-asethi engaphathekiyo
Umbuzo onokuthi uzibuze wona, emva kokwazi iintlobo zempahla engabonakaliyo ekhoyo kwaye ebonakala ngokomthetho, yindlela yokubeka ixabiso lezoqoqosho, umzekelo, kwi-brand, okanye kuloo mvume yolawulo.
Ngaloo ngqiqo, kwenziwa ulwahlulo olubanzi olwahlula ii-asethi ezingaphathekiyo zibe ziindidi ezimbini: kwelinye icala, ezo ezithengwa yinkampani ngokwayo; kwelinye, ezo eziveliswa yinkampani.
Nini inkampani ethenga ezi asethi zingatshintshiyo ithathwa njengexabiso lencwadi lixabiso lokufunyanwa. Oko kukuthi, xa kuthengwa kuzuza ixabiso lezoqoqosho kwaye yiloo nto ibekwe kwinqanaba le-accounting. Ngakolunye uhlangothi, ngee-asethi ezisisigxina ziveliswa yinkampani, ngoko ke oko kuthathelwa ingqalelo kwi-balance sheets yindleko yokuvelisa, oko kukuthi, yintoni enexabiso ngokwenene okanye i-investment kwinkampani yaloo asethi esisigxina engabonakaliyo.
Konke oku kufuneka iboniswe kwisihlomelo kwi-akhawunti ye-amortization, eya kuba yi-akhawunti ye-680 (kwii-akhawunti zeendleko). Yeyona imiselwe ngokukodwa kwii-asethi ezisisigxina ezingaphathekiyo ngelixa kwizinto ezibonakalayo iya kuba sisihlomelo esingu-681.
Kwinqanaba lobalo-mali, lwenziwa kube kanye kuphela, ngonyaka, ngoko ke akunyanzelekanga ukuba uhlale ukhumbula ngalo lonke ixesha (nangona unayo yonke into eza kufakwa kuyo).
Imizekelo yee-asethi ezingaphathekiyo
Okokugqibela, kwaye ekubeni sifuna ukuba uqonde kakuhle ukuba yintoni na i-asethi esisigxina engabambekiyo, siza kukunika imizekelo ecacileyo ukuze uyiqonde.
- Isoftware yobalo. Ukuba inkampani isebenzisa inkqubo yekhompyuter ethengwe kwinkampani okanye yenziwe ngabo. Oku, ukuba yinto engabonakaliyo (awukwazi ukuyibamba, awukwazi ukuyibona ngaphandle kokuba usebenzisa ikhomputha (kwaye kungekhona nangoko)... ithathwa njengento engabonakaliyo.
- Iwebhusayithi yenkampani. Umzekelo, ukuba nobukho kwi-Intanethi kunye nokukwazi ukutsala abathengi okanye abasebenzisi abafuna inkampani. Kunokutshiwo okufanayo ngesizinda sewebhu. Ngokwenyani i-domain yeyakho kwaye ngokuqinisekileyo uya kuba ne-invoyisi, kodwa njengoko kunjalo, njengesizinda, akukho nto "onokuthi uyichukumise" ukwazi ukuba ikhona.
- Ilungelo elilodwa lomenzi wechiza. Xa kuqanjwa into, ukuze ububhali bungabiwa, budla ngokuba nelungelo elilodwa lomenzi wechiza. Le yinkqubo eyenziwayo kwaye enexabiso eliqhelekileyo, eliya kuba lixabiso laloo asethi engabambekiyo esisigxina engenako ukuchukunyiswa (lilungelo, into engenamsebenzi nokuba unephetshana elikuxelela ukuba. yeyakho).
Njengoko ubona, ukwahlula izinto ezingabonakaliyo kwii-asethi ezisisigxina ezibambekayo akunzima ukuba uthatha ingqalelo into enokuchukunyiswa okanye cha. Ngaba ingcamango yayo iye yacaca ngakumbi kuwe ngoku ekubeni ufunde ngakumbi ngayo?