Ii-asethi ezizinzileyo ezibambekayo zenziwe ngazo zonke ezo ndawo zinemveliso zenkampani zigcinwa isithuba esingaphezulu konyaka omnye. Ngaphakathi kwayo, izinto ezahlukeneyo ziyadityaniswa eziya kuthi zisetyenziselwe ngaphezulu kwenkqubo enye yokubala ngaphakathi kwinkampani. Kubalulekile ukuba ungayidibanisi kunye nempahla engabonakaliyo, ezona zinto zingenalo ukubonakaliswa ngokomzimba, oko kukuthi, azinakuchukunyiswa.
Okulandelayo siza kubona ukuba zeziphi ii-asethi ezizinzileyo ezibambekayo kunye Ziziphi iimpawu ezinazo ezi zinto?. Siza kubona kwakhona ukuba ngamnye kubo kufuneka afakwe njani kuCwangciso loCwangciso-mali Jikelele, kwaye ukungena kwabo kubeka phi na. Ekugqibeleni, indlela yokubhala phantsi ixabiso lencwadi kunye nendlela yokuyikhupha kwixesha lexesha eliqhuba ngayo umsebenzi walo.
Yintoni ii-asethi ezisisigxina ezibambekayo?
Ii-asethi ezisisigxina ezibambekayo zizo zonke ezo izinto ezisetyenziswa kwishishini ukusebenza ngokwezoqoqosho kwaye nohlala ixesha elide kunonyaka omnye, oko kukuthi, mkhulu kunonyaka-mali. Ukuthengiswa kwayo akucwangciswanga, ngaphandle kokuba kungenxa yesi sizathu ukuba ekupheleni kwexesha eliqikelelweyo lemisebenzi yalo inokuthengiswa kwimarike yesibini.
Zizinto ezibonakalayo, ezingafanelanga zidityaniswe nezinto ezingaphathekiyo. Kakade ke, ii-asethi ezisisigxina ezibambekayo kunye nee-asethi eziphathekayo nezemali zenza ii-asethi ezingezizo zangoku kwiphepha lomncono lenkampani.
Ngenxa yeempawu zabo, izinto ezihlangabezana nale migaqo ilandelayo zibandakanyiwe:
- yiba mhle I-asethi eyenza inxenye yemveliso kunye/okanye iinkonzo zenkampani kwaye isetyenziselwa le njongo.
- Ukuba ngokwenyama. Oko kukuthi, kufuneka ibe yinto enokuchukunyiswa, enobukho bomzimba. Olu phawu luyahlula kwii-asethi ezingabonakaliyo kunye nezemali.
- Kuyafuneka ukuqhuba umsebenzi. Ezinje ngoomatshini, iiofisi, umhlaba, izakhiwo zoshishino. Izinto eziyimfuneko kuphuhliso olunemveliso yenkampani.
- Ayicwangciswanga ukuthengiswa. Ukuba yinxalenye eyimfuneko yokusebenza kwenkampani. Enye into kukuthengiswa kwayo xa i-asethi iphelelwe lixesha, okanye ezinye iimeko ezinjengokudluliselwa, ukulungiswa, njl.
- Hlala ngaphezu konyaka omnye. Ukuba ii-asethi ezisisigxina ezibambekayo zibonelela ngemisebenzi eyimfuneko ubuncinane unyaka omnye. Ukuba inkonzo yakho ingaphantsi konyaka, njenge-inki yomshicileli okanye imathiriyeli ekrwada kwimveliso, siya kuthetha ngempahla yangoku.
Isicwangciso soCwangciso-mali Jikelele lwePropati, iZityalo kunye neZixhobo
I-General Accounting Plan ilawula indlela ekufanele ixatyiswe ngayo, indlela emabalwe ngayo kunye nendlela ukufunyanwa kwayo okubalwa ngayo njengeendleko. Ukongeza, ibandakanya kwitheyibhile yee-akhawunti iqela (21) apho onke amaqela ayipropathi, oomatshini kunye nezixhobo avela khona. Ezi ngxelo zisinceda ukuba senze ubalo ukuze sazi ukuba ngawaphi amalungu enza olu hlobo lwe-asethi engatshintshiyo.
- Umhlaba kunye nempahla yendalo (210). Indalo yasezidolophini yeSolar, iifama zerustic, omnye umhlaba ongengowasedolophini, imigodi kunye neekwari.
- Ulwakhiwo (211). Zonke izakhiwo ngokubanzi ezisetyenziselwa umsebenzi onemveliso. Umgangatho, iindawo zokugcina iimpahla kunye nezakhiwo.
- Ufakelo lobugcisa (212). Amaqela eempahla zohlobo olwahlukileyo (impahla, oomatshini, iinxalenye zemathiriyeli) ezenza iyunithi yokuvelisa ekhethekileyo kwaye zenziwe ngezinto ezahlukanayo.
- Oomatshini (213). Iimpahla ezinkulu ezisetyenziselwa ukwenziwa okanye ukukhutshwa kweemveliso. Izixhobo zothutho lwangaphakathi nazo zibandakanyiwe.
- Izixhobo (214). Izixhobo ezisetyenziswa kunye okanye ngokwahlukeneyo ngoomatshini.
- Ezinye izixhobo (215). Zizinto ezahlukeneyo kwaye zidityaniswe ngokuqinisekileyo kwinkqubo yokuvelisa engenakubandakanywa kwinqanaba lama-212. Iindawo ezisecaleni okanye iinxalenye ezisecaleni kwezi ndawo nazo zibandakanyiwe.
- Ifenitshala (216). Izibonelelo ze-ofisi kunye nezixhobo ziqwalaselwa ixesha elide.
- Izixhobo zeenkqubo zolwazi (217). Iikhompyuter, izixhobo zombane kunye nezixhobo zazo.
- Izinto zothutho (218). Izithuthi zenkampani ezithutha abantu, urhwebo okanye ezinye zibandakanyiwe. Nokuba umhlaba, ulwandle okanye umoya.
- Ezinye ii-asethi ezisisigxina ezibambekayo (219). Oku kubandakanya zonke ezinye ii-asethi ezizinzileyo eziphathekayo ezingenako ukubandakanywa kumanqaku angaphambili. Umzekelo, ukupakisha okanye iinxalenye ezisecaleni ezinomjikelo omkhulu kunonyaka omnye.
Ipropati, iplanti kunye nesixhobo sexabiso lencwadi linaliphi ixabiso?
Ukwabela ixabiso lencwadi xa ubhalisa ipropathi, iplanti kunye nezixhobo kwi accounting umlinganiselo jikelele wePGC usetyenziswa ukwaba iindleko zabo zokufumana okanye zokuvelisa. Kwimeko yokuba ifunyenwe, i-invoyisi, iifizi ukuba zikhona, iirhafu zokuthenga kunye naziphi na iindleko ezinokuthi zongezwe zezo kufuneka zivele.
Njengoko ipropati, iplanti kunye nezixhobo ziya kuhlala ngaphezu konyaka-mali omnye, iindleko zakho azinakubalwa ngoko nangoko. Le nkcitho ihambelana nalo lonke ixesha apho into yenza umsebenzi wayo. Ngale ndlela, i-periodicity yenkcitho iya kwenziwa. Ngendlela efanayo, ukuhla kwexabiso kunye nokuhla kuya kusetyenziswa ukubala ilahleko yexabiso layo ngokuhamba kwexesha. Ukonakaliswa kunokusetyenziswa ukuba nje kunokuboniswa ukuba ixabiso lencwadi yalo likhulu kunexabiso elinokufumaneka kwakhona. Ekubeni xa ithengisiwe, ixabiso layo alikwazanga ukufunyanwa.
