Ulawulo lweZindlela ezi-5 ezinokusetyenziswa kwiNkcazo yeNgeniso
Iimvavanyo ezimbini zokuBamkelwa kweNgeniso
Ingeniso efunekayo ukuba ibonwe, kukho imimiselo ebalulekileyo ekufuneka idibeneyo ngokweSFAC 5, UkuQaphela kunye neMilinganiselo kwiNkcazo zezeMali zezo shishino . Bazi:
- Ukugqitywa kwenkqubo yokufumana imali
Ngaphantsi kwesi vavanyo, umthengisi makangabikho mbopheleleko oshiyekileyo kumthengi. Ukuba umyalelo wee-helmets zebhola zebhola ezinamakhulu amahlanu zifakwe kwaye zimashumi mabini kuphela ezikhutshwayo, ukuthengiselana akuphelelanga. Ngokufanayo, ukuba umthengisi ngumvelisi wezinto zokusebenza kwaye uthembisa ukukhutshwa kwewaranti eninzi, akufanele ukukhangela ukuthengiswa njengentlawulo ngaphandle kokuba iindleko zokubonelela le nkonzo (oko kukuthi, umsebenzi we-warranty work and parts) ingaqikelelwa ngokufanelekileyo. Ukongezelela, inkampani ethengisa umkhiqizo ngenqubomgomo yokubuyisela ngokungenasiphelo ayikwazi ukuthenga ukuthengiswa ade idide iphelelwe yisikhathi (umz., Inkampani ethembisa ukubuyiswa okungekho mingcipheko kwiimali ezilishumi elinesithoba emva kokuthengiswa akufanele kubhale irekhodi kuze kufike ixesha elide. ) U
- Ukuqinisekiswa kwentlawulo
Ukuze ukwazi ukufumana ingeniso, inkampani yokuthengisa kufuneka ikwazi ukuqikelela ukuba inokwenzeka ukuba iya kuhlawulwa loo myalelo.
I-Reven Recognition Method 1: i-Basis Basis
Le ndlela yindlela eyenza ingqiqo kakhulu kubatyalomali. Ngaphantsi kwendlela yokuthengisa, inzuzo iyabonwa ngexesha lokuthengiswa (ichazwe njengomzuzu xa isihloko sezinto okanye iinkonzo sithunyelwa kumthengi.) Ukuthengiswa kungaba yintengo okanye imali (oko kukuthi, i- akhawunti ifunyenwe .) Le kuthetha ukuba imali engenayo ayibonakali nokuba ngaba imali ifunyenwe ngaphambi kokuba umthengi agqibe.
Umshicileli wamaphephancwadi, umzekelo, ofumana i-$ 120 ngonyaka ukwenzela ukubhaliswa kwonyaka, uya kubona kuphela i-10 yenzuzo yemali ngenyanga. Isizathu esilula: ukuba baphuma kwishishini, kufuneka babuyisele isahlulo esilinganisiwe esithile semali yokubhaliselwa yonyaka kumthengi kuba yayingakhange ihambise ixabiso elithe yahlawulwa ngalo.
Imali yokuKwazisa kweNgeniso 2: Ipesenteji yokugqiba
Iinkampani ezakha amabhuloho okanye iinqwelo-moya zithatha iminyaka ukuhambisa umthengi kumveliso. Kule meko, inkampani ejongene nokwakha imveliso ifuna ukukwazi ukubonisa abanini-zimali bayo ukuba ivelise ingeniso kunye nenzuzo nangona iphrojekthi ngokwayo ingagqibekanga. Ngenxa yoko, iya kusebenzisa ipesenteji yokuzaliswa kwemali ukuba kufikelelwe imimiselo emibili: 1.) kukho inkontileka enyanzeliswe ngokusemthethweni kwexesha elide kunye no-2.) kunokwenzeka ukuba uqikelele ipesenteji yeprojekthi ezaliswe, imali kunye neendleko.
Ngaphantsi kwendlela, kukho iindlela ezimbini zokufumana ingeniso:
- Ukusebenzisa izinto ezinje, ezifana neenombolo zomzila wesitimela ogqityiweyo
Ikhampani yokwakha ihlawulwa i $ 100,000 yokwakha amayela angamashumi amahlanu emgwaqweni omkhulu. Kule miyile nganye inkampani igqityiwe, iya kuqonda i-$ 2,000 kwingeniso kwingxelo yayo yengeniso ($ 100,000 / 50 miles = $ 2,000 nganye).
- Iindleko ezifakwe kwiindleko ezilinganisiweyo
Ukusebenzisa le tricki, inkampani yokwakha iya kufikelela ekuqaphelisweni kwemali ngokuthelekisa indleko ezenziwayo ukuza kuthiwa ngumhla wendleko eqikelelweyo. Umzekelo: Ibhizinisi likulindele i-$ 100,000 yomgwaqo omkhulu ukubiza i-$ 80,000 kwiindawo, izinto eziphathekayo, abasebenzi, njl. Ekupheleni kwenyanga yokuqala, isetyenziselwe i-$ 5,000 esebenza kule projekthi. I-5,000 ye-$ 6,000 i-6.25% yee-80,000 zamaRandi; Ngoko ke, iya kubandisa imali engenayo (i-$ 100,000) ngepesenteji yeendleko ezenziweyo (6.25%), okanye i-$ 6,250, kwaye ziyiqonde le mali njengeniso kwingxelo yayo engenayo .Omnye umquba: xa ufumana ufunda nge- 10K yenkampani esebenzisa ipesenti yokuzaliswa kwemali yokuqaphela imali, unokufuna ukujonga ukubhubha kwangaphambi kweendleko ezifana nokuthengwa kwezinto eziluhlaza. Kuze kube yile nto impahla isetyenzisiwe kumjikelezo wokuvelisa (umz., Ukuthulula ikhonkrithi yangempela kwisayithi yomsebenzi, ungathengi ikhonkrithi kwi-Home Depot), iindleko akufanele zibalwe. Ibhizinisi elingenzi ukuhlukana kwenzelwe ukugqithisa imali engenayo, inzuzo engaphezulu , kunye nenzuzo engenayo kwithuba ngenxa yoko.
Indlela yokuBakholwa kweNgeniso yeMali 4: Iindleko zokubuyiswa kwakhona kweNdlela
Inkqubo yokubona ingeniso yolondolozo lwazo zonke, indlela yokubuyisela indleko isetyenziswe xa inkampani ingenakuqikelela ukuba ixabiso lilonke elifunekayo ukugqiba iphrojekthi. Isiphumo kukuba akukho nzuzo ebonakalayo yonke into ide ihlawulwe zonke iindleko ezizaliswe ukuzalisa iphrojekthi. Imizekelo iya kubandakanya ukuphuhliswa kwesofthiwe yangaphakathi kunye neentlobo ezithile zomhlaba.
Kucinga ukuba iqumrhu lomthetho lenze iprogram yalo kwindleko epheleleyo yezigidi ezigidi zeedola. Kwiminyaka emininzi kamva, amaqabane enza isigqibo sokuqalisa ilayisenisi kwizinye iifenisi. Kwikota yokuqala, bathengise ngokuthe xa kuthengisa i $ 250,000. Ngaphantsi kweendleko zokubuyiswa kwemali kwinkqubo yokuqatshelwa kwengeniso, nangona kunjalo, konke oku kuya kubakho ukuhlawulwa kwi-$ 1 yezigidi zokuqala kwiindleko zophuhliso. Akukho nto iya kubonakala kwingeniso yengeniso njengengeniso kuze kube yilapho yonke ibhalansi yasekuqaleni eyi-1 million yezigidi isusiwe.
Inkqubo yokuBamkelwa kweRevenue 5: Iifowuni
Xa uqokelelo lwamaxabiso lwemali ngummangali, inkampani kufuneka isebenzise indlela yokufakelwa kwemali yengeniso. Oku kubaluleke kakhulu ekuthengisweni kwezindlu zangaphandle apho ukuthengiswa kungavunyelwana khona kodwa ukuqoqwa kwemali kuxhomekeke engozini yokuxhaswa kwemali yomthengi. Ngenxa yoko, inzuzo eninzi ibalwa kuphela ngokulingana nemali efunyenweyo.
Ngokomzekelo, uthathe umqhubi wasebenzisa i-$ 500,000 ukuphucula indlu. Wathengisa loo propati i-$ 750,000 kodwa umthengi uya kuhlawula kwizitolimende ezimbini-enye ngoJanuwari 1 kwaye ngowanye ngoJulayi 31. Ngomhla wokuqala wokuhlawula umhla, umthuthukisi ufumana isheke malunga nesabelo sakhe, okanye i-$ 375,000. Ingxelo yakhe yengeniso ngoku iya kubonakalisa ama-50 ekhulwini kwengeniso kunye nenzuzo eyimali ezuziweyo njengoko iqokelele i-50% yeengxowa-mali (okungukuthi imali engama-375,000 yemali engenayo, imali engama-125,000 engamaxabiso (imali engama-250,000 yenani elipheleleyo lemali [i-$ 750K yexabiso elithengiswayo-$ 500K Iindleko = $ 250K] x 50% = $ 125,000.) (Qaphela imigaqo ekhoyo yolawulo lokuthengiswa kwezindlu eziyinkimbinkimbi kakhulu; lo mzekelo kukulula kuphela ukubonisa umgaqo wendlela yokufakelwa.)
Iindlela ZokuLawula Unokunyusa iNkcazo yeNgeniso ngokuSebenzisa ukuNikwa kweNgeniso
Njengoko uyakubona, ulawulo lunokuthi, ngokutshintshwa kwe-accounting accounting, luguqula ngokubonakalayo imbonakalo yengxelo yengeniso , ngaphaya okanye kuhlaziywa ngeniso nengeniso. Inkontileka efanayo kunye nokusetyenziswa kwepesenti yokuzaliswa kwemali endaweni yokugqitywa kweenkontileka ezigqityiweyo kuya kubangela iimpahla eziphezulu, ukulingana okuphezulu kwamashishini , amatyala amancinci kunye nexabiso elincinci le-equity-equity ratio . Inkcazo yengeniso iya kubonisa ukufumana umvuzo omncinci ngaphezu kwexesha elidlulileyo leminyaka, nangona into yokuba uqoqosho kunye nempilo yezoshishino iya kuba yinto efanayo. Le yilapho umtyalomali kufuneka angene kwaye aqhathanise ukuqashelwa kwemali yeenkampani ezimbini kwishishini elifanayo ukufumana ingcamango yokuba ngubani owenza ngcono. Ingqungquthela yukuthi, ngezinye iimeko ezithile, ishishini elisebenzisa indlela yokugqitywa kwemvumelwano ayiyi kubika ingeniso kwiminyaka yokuqala yokuqala yesivumelwano, oko kuthetha ukuba akukho ntlawulo iza kuhlawulelwa. Isiphumo kukuba abanini-masheya bale shishini baza kuxelwa ukuba bazuza ngaphantsi kodwa ubutyebi babo buya kuba mkhulu kuba kukho inkunzi esetyenzisiweyo kwerhafu-shishini; into efana kakhulu nokusetyenziswa kwe-LIFO yexabiso lokubala.