Inzuzo nokulahlekelwa akhawunti: isakhiwo kanye nokuqukethwe

Isikhombisi esibalulekile umsebenzi ibhizinisi ibhizinisi noma inhlangano uba ukubaluleka zezimali womsebenzi Imininingwane ibhizinisi isikhathi isikhathi. Lesi sibalo kubonisa umbiko ofanayo, okuyinto sinesihloko esithi "Income Isitatimende" futhi senziwa ngokusho ifomu №2 ezimali.

Ulwazi likhona nenzuzo nokulahlekelwa akhawunti, ithathwa ngokuthi isici esibalulekile kwezitatimende zezimali, ulwazi ochazayo ethulwa. Inzuzo akhawunti ukulahleka kuhlanganisa 4 izigaba. Ngaphezu kwalokho, igxila kwezinye ulwazi oluthile yohlobo lwazo.

Ingxenye yokuqala ibonisa ukulinganisela ku abavamile. Kuhlanganisa ngenzuzo yenkampani kusuka yokuthengisa kwezimpahla noma amasevisi elihunyushwe; Amaholo cwe, awakhuba ongakhetha baye abiza kwezimpahla ithengiswe, izindleko ezihambisana yokuhwebelana nokuphatha.

Umugqa 010 ikhombisa ulwazi engenayo, okuyinto zihlobene ukuthengiswa kwemikhiqizo, kanye ukusebenza ibhizinisi noma inkampani kanye nezinsizakalo. Ngesikhathi esifanayo, uma izimali ngokweqile komunye uhlobo lomsebenzi ukubaluleka ezingaphezu kuka-5% we isamba, ukubonakaliswa kwayo embikweni ikhiqizwa imigqa 011-013.

Imali engenayo, elisetshenziswa njengesibonakaliso ngezinga elithile inzuzo noma ukulahlekelwa - inani lemali elafika akhawunti yebhizinisi kusukela ukusetshenziswa komhiaba. Ukwakheka ngenzuzo futhi uyasho Receivables. Esimweni lapho ukubaluleka imali abayithole ayeqi Receivables, i-akhawunti nenzuzo nokulahlekelwa ibonisa yemali isamba imali abayithole nesibalo salabamnyama ama-akhawunti atholakalayo, okuyinto okwamanje ngesikhathi ingakamiswa ikhokhwe.

Okuqukethwe esigabeni sesibili sibonisa inani lemali amaphesenti ukweletwa ku imali kanye inzalo ekhokhiwe noma icala amabhange amabhange. Lapha, izikhundla (imigqa) baziwa yonke ukulahlekelwa futhi inzuzo ethathwe imisebenzi evamile. Lezi izindlela ziboniswa ilandelana 160 Amaholo elisetshenziswa kwalesi sigaba kufanele ibalwe njengoba umehluko phakathi inzuzo ngaphambi nangemva obligatory intela izinkokhelo nezinye ngokwabiwa kwemali.

Bheka "Idatha yasemuva" senziwa manje noma enhlanganweni uma unomphela intela nezikweletu noma lapho inkampani okhokhela izinzuzo.

Kukhona umbiko kanye nesigaba lapho inzuzo futhi ukulahlekelwa ibhizinisi kuthiwa ziqala. Lokhu kusebenza ze-non-ukudayiswa of nezimpahla kanye nezikweletu, futhi ubukhulu eziphawuleka kakhulu. Ngaphezu kwakho konke, ku imigqa:

- 210 - ibonisa izinhlawulo elingenabo kakade izinqumo enkantolo;

- 220 - ibonisa ibhalansi zeminyaka eyedlule, okungukuthi, labo ukulahleka (uzuza), okuyinto kwamiswa zamanje ezimali isikhathi;

- 230 - kubonisa inani umonakalo ukuthi abangelwa sengqondo esingafanele maqondana ukugcwaliseka izibopho nokuthi noma ithola noma usuthela inkampani noma inkampani;

- 240 - ibonisa exchange rate umehluko, okuyinto akhiwa ngesikhathi ukuhlolwa imisebenzi kanye revaluation kwempahla elimisiwe amabhizinisi kanye nezinhlangano, kanye nezibopho zazo, ukubaluleka okumelelwe e currency angaphandle;

- 250 - kubonisa inani elafika ngaphansi nokuncipha izindleko izimpahla ezibonakalayo noma njengendlela yokuthola ilungiselelo lokuba ukwehla kwentengo ukutshalwa kwezimali;

- 260 - umugqa ikhombisa inani izikweletu esikhathini esidlule ngenxa kwesikhathi komkhawulo, kanye nalabo lapho kuboniswa ukwesulwa ku Imiphumela yezimali lenkampani.

Njengoba singabona ngisho kusuka ukuhlaziywa olukha phezulu ezinjalo, kubhekwe kombiko idokhumenti kubaluleke kakhulu hhayi kuphela irekhodi ukugcina imisebenzi, kodwa liyithuluzi adingekayo isu ekukhuleni wenkampani.