Ce Nhoroondo inoshandiswa pakurasa zvinhu zvakagadziriswa. Inobviswa nechikwereti che Nhoroondo 775 yehuwandu hwekutamisa.
Zvakare, ndeapi maakaundi anogamuchirwa uye maakaundi anobhadharwa? Chiyero chinowanikwa nekutora mutsauko pakati pehuwandu hwemari yakaiswa mubhadharo uye huwandu hwemari yakaiswa muchikwereti. Kana madhibhiti achipfuura kiredhiti, chiyero che account iri « ane chikwereti ". Zvikasadaro (zvikwereti zvakakura kupfuura zvikwereti), chiyero che account iri « chikwereti ".
Nzira yekubvisa sei account 462? the account 462. Receivables pakuraswa kwezvinhu zvakagadziriswa ndizvo balance ne Nhoroondo yemari (muenzaniso 512. Bhangi) panguva yekugadzirisa kunobudirira kwekutengesa.
Ndinoisa sei mudyandigere wakaiswa asset? For mbudo une immobilisation yakaraswa, zvinotevera zvinopinda zvinofanira kurekodhwa: Account 28 “Depreciation of fixed assets », Uye isu tinokwereta account 2 « fixed assets » (kuparadzaniswa kune chekuita)
Nekudaro, sei kutumira capital gain yekupinda?
Saka iyo ndinoiitawo-ukoshi (kana zvishoma-ukoshi) inocherechedzwa mumaakaundi (musiyano pakati peakaundi 775 uye account 675 "Net book value yezvinhu zvakatengeswa").
Chii chinonzi asset accounts?
L 'midziyo inosanganisira zvese zvivakwa uye kodzero dzekambani: zvivakwa, goodwill, zvishandiso, zvinogamuchirwa, akanyoreswa patents, semuenzaniso. Anosiyanisamidziyo fixed assets (kufarira, midziyo kunyanya) uyemidziyo kutenderera (masheya, vashandi, zvinogamuchirwa, bhangi rechikwereti, semuenzaniso).
Nzira yekubvisa sei pfuma kubva kune asset? Buda immobilization yemidziyo yebalance sheet ine kukwereta iyo account 21 inobatwa, nekubvisa iyo amortization account yehuwandu hwemari yakashandiswa. The net book value inotora mari inotumirwa kuaccount 675 "net value yezvinhu zvemidziyo pasi".
Nzira yekuverengera sei invoice yekuchinjisa? Mutengo we kwetsvina, kana mutengo wekutengesa weiyo yakatarwa asset, inogara ichinzi account 775 "Income kubva disposals we assets”. Akaundi iyi chikamu chemari yakasarudzika pamafambisirwo emabasa. Account 7751 inorekodha iyo disposals zvinhu zvisingabatike.
Nzira yekuverenga sei mari kubva pakuraswa kwezvinhu zvakagadziriswa?
Ano zvakaverengwa kubva pakukosha kwakazara uko kudzikira uye zvigadziro zvinobviswa (kuderera mumutengo). Nekutemerwa kweiyo net bhuku kukosha (VNC) iyo formula ye calcul zviri nyore: VNC = Mutengo wekutenga usingasanganisire VAT - kudzikira - zvigadziro.
Ndoita sei kuti asset yakabiwa ibudiswe? Muchiitiko chekutsvaga apo pfuma inoparadzwa, pane kuendeswa kweimmobilisation. Kutanga, imwe mvumo yekuwedzera inoitwa yekuderera, kusvika mbudo zvino iyoimmobilisation asset yaparadzwa.
Nzira yekupfuura sei Immobilization yekupinda?
Les fixed assets anocherechedzwa muakaundi yekirasi 2. Iyi account inorekodha mutengo wekutora kana kugadzirwa kweimmobilisation. Iwe unofanirwa kuwedzera account 44562 VAT inobviswa pa fixed assets uye Account 404 Suppliersfixed assets.
Nzira yekururamisa sei kubvisa? Izvi scrapping mari inokwana kuibvisa kubva kupfuma yenet book value yayo pakaitika kuparadzwa kana isa kunze kwehurongwa. Zvinhu zvakawanda zvinogona kutsanangura scrapping an immobilization: mhedzisiro yenjodzi, kupera basa, kuraswa kwechinhu chisisazadzise mitemo yekuchengetedza, nezvimwe.
Nzira yekunyora sei real estate capital gain?
Cette ndinoiitawo-ukoshi saka inofanirwa kuziviswa pafomu rako rekuzivisa 2042 ra2022 pamari yakagamuchirwa yegore ra2021. Pakuverenga kodzero dzekunyoresa, mumiriri ane basa rekuzivisa ndinoiitawo-real estate values kuvakuru vemitero kana kutengeserana kuchiitwa.
Nzira yekuziva sei latent capital gain?
Les ndinoiitawo-Latent values haisi nyaya yekupinda accounting uye haifanirwe kuverengerwazve nekuda kwemutero.
Ndinonyoresa sei inivhoisi yebasa? Mutengo we kwetsvina, kana mutengo wekutengesa weiyo yakatarwa asset, inogara ichinzi account 775 "Income kubva disposals we assets”. Akaundi iyi chikamu chemari yakasarudzika pamafambisirwo emabasa. Account 7751 zvinyorwa más disposals zvinhu zvisingabatike.
Ndezvipi zvikamu zvitatu zvezvinhu? Pachiyero, matatu mbiru inofanira kusiyaniswa: huwandu hwehuwandu hwezvinhu zvakagadziriswa, huwandu hwehuwandu hwekuderera / kuderera uye huwandu hwemari yezvinhu zvakagadziriswa.
Ndeapi makirasi easset?
kirasi kana chikamu chemidziyo (kureva mota dzekudyara) dzine hunhu hwakafanana. The main makirasi ari mari, migove, mubereko zvigadzirwa (mabhondi) zvigadzirwa, zvinobva mudzimba, zvinounganidzwa.
Ndezvipi zvinhu uye zvikwereti? L'midziyo bv Le passive vari basic concepts of accounting. Pamwe chete, vanomiririra nhaka yekambani. Kune rumwe rutivi izvo kambani ine muridzi (the midziyo) uye pane imwe iyo kambani ine chikwereti (the passive).
Nzira yekubvisa sei Immo isina kukosha?
Kana iyoimmobilisation hazvina kukwana amortized, zvirongwa zviviri zveakaunzi zvinogoneka; -Kucherechedzwa kwekuderera kwakasarudzika (kirasi account 687) kudzikisa kukosha kwebhuku remari kusvika zero, uye goho of l 'immobilisation yeBalance sheet.
Ndinokanzura sei kusafamba? dira bvisa chinhu chakagadziriswa kubva pamazita e fixed assets :
- Vhura mazita e fixed assets . chimiro > fixed assets .
- Sarudza iyo immobilisation unoda woidzima.
- Simbisa meseji inoratidzika kuratidza kudzima.