Utyalo-mali Isifundo 4 - Ukuhlalutya ingxelo yeNgeniso
Ingaba ucinga ukuba iikhompyuthali zindala, ezingenakuze zisebenzise isofthiwe yokusebenza yangoku, ifaneleke ukuba ikuphi na loo mali? Ngeyona nto, uya kuba nethamsanqa ukufumana ama-dollar ambalwa kwiindawo eziqingqiweyo.
Nangona kunjalo, umzekeliso mhlawumbi uya kuba yindlela ehamba phambili yokuhamba nawe ngokubhekiselele kwixabiso elincinciweyo njengoko kuya kuba luncedo xa usibona ngokusebenza.
Ukuqokelela kwexabiso lokufumana ukunyaniseka kufumana indlela yalo kwiSahluko sokulinganisela
Cinga ukuba unendawo yokutyela. Unquma ukwandisa isahlulo sakho sokutya kunye nokuthenga i-van ye-$ 50,000 yokuhambisa i-van yokusingatha le miyalelo emitsha, enkulu. Kufuneka usebenzise enye yeendlela zokunciphisa izinto ozifundileyo ngesikhokelo sohlalutyo lwenkcazo yengeniso ; ukwehla kwamanqanaba , ukuhla kwexabiso leminyaka, ukwehliswa kwexesha elikhawulezayo , okanye ukuhla kwexabiso lokunciphisa ibhalansi . Kukho iindlela ezininzi zokuthelekisa le ndlela yokunciphisa ukwenzela ukuba ukhethe okulungileyo kuwe akufanele kube nzima.
Okwangoku, siya kusebenzisa okulula: Ukunciphisa umgca wokuhamba.
Uhlawula i-van. Ngenxa yoko, i-$ 50,000 ithathwa kwinqanaba lekheshi lekhefu kwaye lihanjiswe kwisiqephu sepropati, isityalo kunye nezixhobo ukubonisa imali oye wanika umthengisi wemoto xa uthathe isihloko kwi-van. Oku kuboniswa kwingxelo yokuphuma kwemali, kwakhona.
Ngelo xesha, ukulahleka kwintengo ye-asethi kufuneka kubhalwe njalo ngonyaka. Ucinga ukuba i-van yokuhanjiswa iya kuba nexabiso le-salvage ye-$ 5,000 ekupheleni kweminyaka eyi-10. Ngenxa yoko, inkcazo yengeniso ibonisa i-$ 4,500 ngonyaka ngexabiso lokunciphisa (i-$ 50,000 yexabiso lokuqala-$ 5,000 salvage value / 10 years = $ 4,500 ukuhlaziywa kwonyaka), okuya kuyanciphisa umvuzo wakho ochaziweyo .
Kunyaka ngamnye, loo ntlawulo ye-4,500 yeeRhafu ezibonakaliswe kwingxelo yengeniso kufuneka ibe nokulinganisela kwenye indawo. Ngakolunye uhlangothi lwangaphakathi lokungena kwemali luya kuhlobo olukhethekileyo lwe-akhawunti ephantsi kwepropati, izityalo kunye nezixhobo ezibizwa ngokuba yi "contra-akhawunti". Isizathu sokuba kuthiwa yi-akhawunti-contra: Nangona ivela kwicala le-aseset ye-ledger, inokulinganisela okubangela ukuba i-akhawunti yomzali iyancishiswa ngexabiso.
Emva komnyaka wokuqala, ibhalansi iya kubonakala ngathi:
- Ipropati, iZityalo kunye nezixhobo (Ukuhanjiswa kweVan) = $ 50,000
- Ukunciphisa ukuhla kwexabiso = ($ 4,500)
- Ipropati yeNetyala, iZityalo kunye nezixhobo (Ukuhanjiswa kweVan) = $ 45,500
Ukuncipha kwenani elibalulekileyo kunendima ebalulekileyo apha. Akukona nje ukulungiselela ukurekhoda ukuba iindleko zexabiso lokunciphisa i-$ 4,500 kwingxelo yengeniso ukubonakalisa ngokuchanekileyo inzuzo, iyanciphisa inani eliphetheyo le-van ukuya kwi-45,500 zamawaka ukubonisa unyaka wokuqala wokulahleka kwi-asethi.
Ukunyamekela kwiinkqubo zokunciphisa iNkampani
Esinye isifundo esifundelwe apha kukuba iipolisi zokunciphisa iindleko ezinzulu ze-asethi ezifana neenqwelo zeenqwelo-moya zibaluleke kakhulu. Ulawulo olunobundlobongela lungasebenzisa ukucinga kwexabiso lokunciphisa ngokwexesha eliphezulu malunga nexesha lokuphila kwexabiso okanye ubuncwane be-salvage, okubangele ukuhlaziywa kwexabiso lokunciphisa ngokwexabiso ngokwemali kwingeniso yengeniso kwaye, ngenxa yoko, ukwehliswa kwexabiso elincinci elincinane kwi-balance sheet. Oku kubangelwa ukuba inzuzo engenayo ibe phezulu kunokuba yimeko yezoqoqosho kwaye i-asethi kwibhalansi ifakwe ngaphezulu, nayo leyo ibangela ukuba inani lexabiso leencwadi lihluthwe. Ukubona iirhafu zexabiso lokunciphisa, imigaqo-nkqubo, kunye nemikhwa, kuya kufuneka ukuba uhlalutye kwingxelo yonyaka okanye kwi- 10K .
Ukunciphisa ixabiso lokuncipha kwamanani kubalulekile kuba kunceda ukufumana i- capital income okanye ilahleko xa kwaye kwaye ixabiso lexabiso lithengiswa okanye lihlala phantsi.
Khawucinge ukuba uthe wazithengisa i-van yokuhambisa i-$ 47,000 ekupheleni konyaka. Ixabiso lexabiso lexabiso likhoyo ngoku i-$ 45,500 (i-$ 50,000 kwipropati, izityalo kunye nezixhobo ezixhaswa yi-$ 4,500 kwi-contra-akhawunti ye-balance balance of $ 45,500). Uzodinga ukurekhoda i-$ 1,500 yokufumana inzuzo enkulu (i-$ 47,000 yentengo yokuthengisa - i-$ 45,500 ephethe ixabiso) xa uyisusa kwi-balance sheet ngenxa yokuba ukuhlaziywa kwexabiso lokuhlawula kwakho kwahluka kwahluka kwizinto ezibonakalayo kwezoqoqosho.
Amaphepha ama-Balance aya kudla ngokubonisa ukuncipha kwenani
Xa ukhangela i-balance sheet, awuyi kubona i- asethi , kodwa kunoko i-asethi ehlanganisiweyo; zonke izixhobo zeofisi, iikhomputha, ifenitshala, izixhobo, izibane, iiplani, iilori, izithuthi, izithuthi, umhlaba kunye nokunye. Amashishini amaninzi akhathazeki ukuba akubonise i-akhawunti yokunciphisa i-akhawunti. Kunoko, babonisa umgca owodwa othiwa "ipropati, izityalo, kunye nezixhobo - inetha". I-"net" isongezelelo ibhekiselele ekubeni inkampani inciphise ukuhla kwexabiso elithe xa kuthengwa kwixabiso lexabiso lempahla yenkampani kwaye ikubonisa kuphela umgca ongaphantsi.
Emva kokuba i-asethi ingenaxabiso okanye ithengiswe, zombini kunye ne-akhawunti yokunciphisa i-akhawunti ekhutshweyo isuswa kwi-balance sheet. Nayiphi na inzuzo okanye ilahleko ngaphezu kwexabiso lencwadi, okanye ukuphatha ixabiso, libhalwa ngokwemigaqo ethile yokuphendula ngokuxhomekeka kwimeko njengoko kuboniswe ngaphambili kwindlela yokuhambisa imifanekiso.