Ingxenye yenkcitho ethe xaxa isoloko iphumela kwiziphumo ezigcinweyo, ezinefuthe lokunyuka kwamanyathelo yabanini-mali. Inxalenye ethile ye-surplus ivela eminye imithombo, njengokwandisa ixabiso lempahla ehleliweyo eyenziwa kwibhalansi, ukuthengiswa kwe-stock kwi-premium, okanye ukuhla kwexabiso elifanayo kwi-stock efanayo. Le mijelo "eminye" ibizwa ngokuba yi "Capital Surplus" kwaye ifakwe kwibhalansi.
Ngamanye amagama, i-Capital Surplus ikuxelele ukuba ubuninzi beemali zabanini-zimali abukho ngenxa yokugcina imali .
Izibonelelo kunye neProprietorship Reserves
"Imithombo" kwinqanaba lexesha eliqhelekileyo lisetyenziswe ekubhekiselele kwicandelo lokulingana nesabelo sabanini-mali. Izibonelelo zimelele enye yale mimandla yoluhlalutyo lwamaphepha e-balance sheet abantu abaninzi banqumla ngaphandle kokucinga kakhulu. Ngokuxhomekeke kwicandelo okanye kwishishini apho isebenza khona, loo nto ingaba yimpazamo.
Enyanisweni, igcinelwe ingqwalasela ekhethekileyo xa ihlalutya inkampani. Nangona asiyi kuxoxa nabo ngokukhawuleza okwangoku, ndiya kuchaza ngokufutshane imimiselo embalwa yeendawo zokugcina onokuzifumana kuzo, ngoko ke unokuqonda ngokubanzi ngenjongo yabo kwibhalansi.
Izibonelelo kwi-balance sheet ziquka ezi zinto zilandelayo:
- IiNdawo zokuLondolozwa kweNkunzi, ezivame ukuvela ngenxa yokukhutshwa kwe-stock ngaphezu kwexabiso lexabiso.
- Ukugcinwa kwemivuzo , ephakanyiswayo ngenxa yokusebenza kwangaphambili kwintlawulo. Ngokwemigangatho elula, ukufumana iingeniso zigcinwe ngenzuzo engenakuhanjiswa kubanini-zimali njengezabelo.
- I-Reserves Value Reserves, engabandakanya ukulungiswa kweempahla zokugcina ezithengiswayo kunye ne-asethi, ezibaluleke ngokukodwa kumashishini afana nepropathi yenkampani ye-inshorensi eyimpahla ebambe imali enkulu.
- Izibonelelo zokuHlanganisa, ezinokuvela ngenxa yeentambo eziye zenziwa yinkampani ukuzikhusela ngokungahambisani nokunyaniseka kwiindleko ezithile zokufakelwa.
- I-Asset Resaluation Reserves, ephakama xa inkampani kufuneka ihlengahlengise ixabiso lempahla eqhutyelwa kwicandelo le-asethi yesalathisi yayo kwaye ifuna ukuthengiswa kwezinto.
- Ukugcinwa kweeNgxelo zeMali eziManye amazwe, ezivela kwiinguqu kwixabiso elixabisekileyo lemali apho i-balance sheet ibikwa kunye nemali apho impahla ye-balance sheet igcinwe khona.
- IiNdawo zokuLondolozwa kweeMthethweni, ezigcinwa yiinkampani ezifunwa ngumthetho okanye umgaqo wokumisela kwaye ezingenakho ukuhlawulwa njengezihlawulelo.
I-Akhawunti ye-Akhawunti "Imithombo" Idla ngokubhekiselele kwenye into
Xa uva utyalo-mali, abaphathi, i-akhawunti, okanye abahlalutyi bethetha "ngeendawo zokugcina," abanokuthi bathethe ngeendawo zokugcina eziboniswe kwicandelo lokulinganisela.
Kunoko, iintlobo ezithile zokuthengiswa kweengxelo zifuna ukubeka iindawo zokugcina iimfuno ezijoliswe ukugcina ingxelo yengeniso ngokusondele kwimeko yezoqoqosho njengokuba kunokwenzeka (nangona kunjalo, ukuziphatha okungaphantsi kwe-ethiythi okanye ngokufanelekileyo-kodwa-nethemba-mali kunokuyisebenzisa inzuzo yayo, ukugqithisa umnikazi umvuzo obandakanyeka kwi-"cookie jar" accounting).
Ngokomzekelo, iindawo zokugcina kulo mxholo zinokuthi ziqalwe kummandla olandelayo: Inkampani inomlinganiselo omkhulu wezinto zayo zangoku kwiimali ezifunyenweyo . Inkampani ihlawula ipesenteji yenani elikholelwayo liza kuhlawulwa ngokusekelwe kumava adlulileyo kunye nokuhlolwa kwee-balance balance receivable. Ukuthengiswa kweengxelo kunciphisa ixabiso langoku kwaye liyaziwa njengesibonelelo seengxelo ezingathandabuzekiyo ezimbi.
I-akhawunti yokunciphisa iakhawunti ehlawulelwayo. Ukuba ulawulo luya kuba lukhulu kakhulu, iindawo zokugcina iimpahla zingaphendulwa kwixesha elizayo kwaye ukuzuza kuza kubonakala kwanda.