Enkampanini singathola izinhlobo ezimbili zezimpahla ezingashintshi: izimpahla ezingashintshi ezibambekayo nezingaphatheki. Zombili zibalulekile ngokulinganayo kodwa izikhathi eziningi ziyadideka noma kucatshangwa ukuthi zikhokhiswa intela ngendlela efanayo kuyilapho empeleni zingakhokhiswa intela.
Ngakho-ke, kulesi senzakalo, sifuna ukukusiza uqonde ukuthi ziyini izimpahla ezingaphatheki, yiziphi izinhlobo ezikhona, yini umehluko futhi ikunikeza izibonelo ezithile ukuze ukwazi ukuzibona kalula.
Iyini impahla engaphatheki
Into yokuqala okufanele uyazi umqondo wezimpahla ezingaphatheki zinjalo. Ziyizimpahla ezingenakuqedwa esikhathini esingaphansi konyaka. Ngamanye amazwi, lezi zimpahla zizohlala unomphela isikhashana ngoba zinenzuzo ehamba kancane.
Phakathi kwe izici zezimpahla ezingaphatheki Singagqamisa okulandelayo:
- Abanakho ukubukeka ngokomzimba. Ngamanye amazwi, awananyama, kodwa ayingxenye yenkampani futhi ayadingeka kuwo. Empeleni, awukwazi ukuzibona ngokoqobo, kodwa uyazi ukuthi zikhona, ukuthi zikhona, kodwa akukho lutho oluphathekayo ongakuthinta.
- Anakho ukubaluleka kwezomnotho. Futhi lelo nani yilokho okubalulekile futhi okucatshangwayo ezingeni le-accounting njengoba livela ku-balance sheet yenkampani. Kamuva sizokutshela ngenani lezomnotho elinikezwe lezi zinto ezingaphatheki, ezihlobene nezindleko ezihambisana nazo.
- Azikwazi ukuqedwa esikhathini esingaphansi konyaka. Kulokhu, asikho isikhathi esiqondile ngoba sizoncika ezimpahleni ezingaphatheki nezimo ezikhona. Ngamanye amazwi, bazohlala enkampanini isikhathi eside futhi bazoba yingxenye yayo.
Umehluko ngezinto ezibonakalayo
Ukuba khona kwezimpahla ezingaguquki ezingaphatheki kusho ukuthi singathola okuphambene nakho, okungukuthi, okuphathekayo. Lena impahla ebukekayo, ebambekayo (ethintwayo) futhi ezovela naseshidini lebhalansi lenkampani. ngokwezomnotho (ngoba inenani).
Izimpahla ezingashintshi ezibambekayo nazo zingase ziqedwe esikhathini esingaphezu konyaka owodwa. Isibonelo, ukuthengwa kwemishini. Into evamile ukuthi lokhu kuthatha isikhathi eside, hhayi nje unyaka.
Izinhlobo zezimpahla ezingaphatheki
Manje njengoba usuwazi okwengeziwe ngezimpahla ezingaphatheki, nokuthi ungakwazi futhi ukuzihlukanisa ngandlela thize nempahla ephathekayo, isinyathelo esilandelayo ukwazi ukuthi yiziphi izinhlobo ezikhona.
Lokhu kuzokusiza ukuthi ubone okungcono kakhulu uma impahla engashintshi kufanele ithathwe njengephathekayo noma engaphatheki. Ngaphezu kwalokho, ezinkampanini, ikakhulukazi uma zizikhudlwana, kunempahla eminingi, ebonakalayo nengaphatheki. Futhi le mizuzwana, evame kakhulu ukuba nayo yile elandelayo:
- Izinhlelo zekhompyutha. Isibonelo, ukusetshenziswa kwezinhlelo ezithile zekhompyutha, izicelo zokukhokha, njll. Konke lokhu kungathathwa njengempahla engaphatheki.
- Umusa. Kufanele ukuqonde njengempahla engaphatheki. Futhi yiziphi? Hhayi-ke, amaklayenti, igama lenkampani…
- Izivumelwano zokuphatha. Singacabanga ukuthi yilolo tshalomali olwenziwa ekuphathweni komphakathi ukuze lube namalungelo, ukuphenya, njll.
- Izindleko zokuthuthukiswa kanye nocwaningo. Mayelana nokutshalwa kwezimali okwenziwa ukuthuthukisa intuthuko nocwaningo.
- Amalungelo endawo ngaphansi kokuqashisa ngezimali. Isibonelo, ngoba izimpahla ezingaphakathi kwalo mbuso zisetshenziswa.
- Impahla yezimboni. Uhlobo, ilungelo lobunikazi, amagama okuhweba... Konke lokhu kuyizindleko zempahla engaphatheki.
Khumbula ukuthi i-General Accounting Plan, eqenjini elincane 21, ibala yonke into engathathwa njengempahla engaphatheki.
Inani lezomnotho linikezwa kanjani empahleni engaphatheki
Umbuzo ongase uzibuze wona, ngemva kokwazi izinhlobo zezimpahla ezingaphatheki ezikhona futhi ezivela ngokomthetho, indlela yokubeka inani lezomnotho, isibonelo, kumkhiqizo, noma kulezo zivumelwano zokuphatha.
Ngalesi sizathu, kwenziwa ukuhlukaniswa okubanzi okuhlukanisa izimpahla ezingaphatheki zibe izinhlobo ezimbili: ngakolunye uhlangothi, lezo ezithengwa yinkampani ngokwayo; ngakolunye, lezo ezikhiqizwa inkampani.
Nini inkampani ethenga lezi zimpahla ezingashintshi ibhekwa njengevelu yebhuku inani lokutholwa. Okusho ukuthi, uma uzithenga uthola inani lezomnotho futhi yilo elibekwe ezingeni le-accounting. Ngakolunye uhlangothi, ngezimpahla ezingaguquki zikhiqizwa yinkampani, ngakho-ke okucatshangelwa ku-balance sheets yizindleko zokukhiqiza, okungukuthi, lokho okubize ngempela noma okutshalwe enkampanini ngaleyo mpahla engashintshi engaphatheki.
Konke lokhu kufanele kuboniswe kusijobelelo se-akhawunti ye-amortization, okungaba i-akhawunti 680 (kuma-akhawunti wezindleko). Iyona ehloselwe ngokukhethekile izimpahla ezingashintshi ezingaphatheki kuyilapho ezibambekayo izoba isijobelelo 681.
Ezingeni lokubalwa kwezimali, kwenziwa kanye kuphela ngonyaka, ngakho-ke akudingekile ukuthi uhlale ukhumbula ngaso sonke isikhathi (yize unakho konke okuzofakwa kukho).
Izibonelo zezimpahla ezingaphatheki
Okokugcina, futhi njengoba sifuna uqonde kahle ukuthi iyini impahla engaphatheki, sizokunikeza izibonelo ezicacile ukuze uyiqonde.
- Isoftware yokubala. Uma inkampani isebenzisa uhlelo lwekhompiyutha oluthengwe enkampanini noma lwakhiwe yibona. Lokhu, ukungabonakali (awukwazi ukukuthinta, awukwazi ukukubona ngaphandle kokuthi usebenzise ikhompuyutha (hhayi ngisho nangaleso sikhathi)... kubhekwa njengento engabonakali.
- Iwebhusayithi yenkampani. Isibonelo, ukuba khona ku-inthanethi nokukwazi ukuheha amakhasimende noma abasebenzisi abafuna inkampani. Kungashiwo okufanayo ngesizinda sewebhu. Empeleni isizinda ngesakho futhi ngokuqinisekile uzoba ne-invoyisi, kodwa njengoba kunjalo, njengesizinda, akukho lutho "ongakuthinta" ukuze wazi ukuthi lukhona.
- Ilungelo lobunikazi lokusungulwayo. Uma okuthile kusungulwa, ukuze ubunikazi bungantshontshwa, ngokuvamile bunelungelo lobunikazi. Lena inqubo eyenziwayo futhi ngokuvamile enezindleko, okungaba inani laleyo mpahla engaphatheki engaphatheki engenakuthintwa ngempela (kuyilungelo, into engabonakali ngisho noma unepheshana elikutshela lokho. ngeyakho).
Njengoba ubona, ukuhlukanisa izinto ezingabambeki ezimpahleni ezibonakalayo akunzima uma ucabangela lokho okungathintwa noma cha. Ingabe umqondo wayo usucace kakhudlwana kuwe njengoba usufunde okwengeziwe ngayo?