Ce compte se sebedisoang ha ho lahla matlotlo a tsitsitseng. E kenngoa ka mokitlane oa compte 775 bakeng sa chelete ea phetisetso.
Ha e le hantle, liakhaonto tse amoheloang ke life le li-account tse lefuoang? Chelete e setseng e fumanoa ka ho etsa phapang pakeng tsa kakaretso ea chelete e tlalehiloeng ho debite le kakaretso ea chelete e tlalehiloeng mokitlaneng. Ha likoloto li feta likoloto, tekanyo ea ho ak'haonte ke « mokoloto ". Ka lehlakoreng le leng (likoloto tse kholo ho feta likoloto), tekanyo ea ak'haonte ke « mokitlane ".
Joang ho hlakola ak'haonte 462? the tlaleho 462. Receivables ka phetiso ea thepa e tsitsitseng ke tekatekano by compte ea chelete (mohlala 512. Bank) nakong ea ho rarolla ka katleho thekiso.
Mokhoa oa ho kenya letlotlo le tsitsitseng la ho tsoa? Bakeng sa tsoa e immobilisation e hlakotsoe, re tlameha ho ngola sengoloa se latelang: We debit account 28 “Depreciation of thepa e tsitsitseng », 'me re alima akhaonto 2 " thepa e tsitsitseng » (karohano e amehang)
Leha ho le joalo, u ka ikarabella joang bakeng sa keno ea phaello ea capital?
Kahoo garena-boleng (kapa bonyane-boleng) e hlokometsoe litlalehong (phapang pakeng tsa akhaonto ea 775 le akhaonto ea 675 "Netbook value of assets transferred").
Liak'haonte tsa thepa ke eng?
Thethepa e kenyelletsa thepa le litokelo tsohle tsa k'hamphani: meaho, kamohelo, lisebelisoa, tse amohetsoeng, litokelo tsa molao tse ngolisitsoeng, mohlala. O khetholla bathepa thepa e tsitsitseng (kamohelo, thepa ka ho khetheha) lethepa ho potoloha (metšoasong, basebetsi, chelete e ka fumanoang, tekanyo ea banka ea mokitlane, mohlala).
Joang ho tlosa thepa ho tloha thepa? Mofuta immobilization eathepa ea balance sheet e na le crediting account 21 e amehang, ka ho etsa debiting depreciation account for the amount of depreciation enced. The Net book value ke litšenyehelo tse lokelang ho tlalehoa akhaonteng ea 675 “lintlha tsa boleng ba likarolo tsathepa o ile a inehela.”
Mokhoa oa ho etsa tlaleho ea invoice ea phetisetso? Theko ea ho koala, kapa theko ea thekiso ea letlotlo le sa fetoheng, e lula e fuoa tlaleho ea 775 “Melemo ho tsoa ho tse lahlang ea matlotlo”. Ak'haonte ena ke e 'ngoe ea lihlahisoa tse ikhethang mesebetsing ea tsamaiso. Account 7751 e tlaleha ho tse lahlang matlotlo a sa tshwareheng.
Joang ho bala chelete e tsoang ho thekiso ea thepa e tsitsitseng?
Ke balwa ho tsoa ho boleng bo felletseng boo ho theoha ha boleng le lipehelo li tlosoang ho bona (ho fokotseha ha boleng). Ho fumana boleng ba buka ea net (NCV), foromo calcul e bonolo haholo: VNC = Theko ea ho reka ntle le VAT - phokotso ea boleng - lipehelo.
Joang ho tlosa letlotlo le utsoitsoeng? Ha ho ka ba le koluoa moo thepa e sentsoeng, ho na le phetiso eaimmobilisation. Re qala ka ho etsa kabo e eketsehileng ho depreciation, ho tsoa ebe hoimmobilisation senyehile sa letlotlo.
Joang ho ngola thepa e tsitsitseng?
Les thepa e tsitsitseng li amoheloa akhaonteng ea sehlopha sa 2. Akhaonto ena e tlaleha litšenyehelo tsa ho fumana kapa ho hlahisa thepa eaimmobilisation. Joale o tlameha ho kenya akhaonto ea 44562 e huloang VAT ho thepa e tsitsitseng le Account 404 Suppliersthepa e tsitsitseng.
Joang ho ikemela ho senya? Sena ho qhaqhoa e lekana le ho e tlosa letlotlong bakeng sa boleng ba buka ea eona ha ho ka senyeha kapa beha Ha e sebetse. Lintlha tse 'maloa li ka hlalosa ho qhaqhoa of immobilization: litlamorao tsa koluoa, ho felloa ke nako, tokiso ea thepa ha e sa hlompha litekanyetso tsa polokeho, jj.
Joang ho ngolisa phaello ea chelete ea thekiso ea matlo?
Cette garena-boleng ka hona e tlameha ho phatlalatsoa foromong ea hau ea phatlalatso ea 2042 ea 2022 bakeng sa chelete e fumanoeng bakeng sa selemo sa 2021. Ha u bala litokeloHo ngolisa, notary e ikarabella bakeng sa ho phatlalatsa garena-litekanyetso tsa thekiso ea matlo ho balaoli ba lekhetho ha khoebo e etsoa.
Joang ho lemoha phaello ea chelete e sa lebelloang?
Les garena-litekanyetso tse patehileng ha se taba ea ho kenyeletsoa ha accounting 'me ha lia lokela ho kopanngoa hape molemong oa lekhetho.
Nka ngolisa invoice ea mosebetsi joang? Theko ea ho koala, kapa theko ea thekiso ea letlotlo le sa fetoheng, e lula e fuoa tlaleho ea 775 “Melemo ho tsoa ho tse lahlang ea matlotlo”. Ak'haonte ena ke e 'ngoe ea lihlahisoa tse ikhethang mesebetsing ea tsamaiso. Akhaonto 7751 direkoto tsa Les tse lahlang matlotlo a sa tshwareheng.
Litšiea tse 3 tsa thepa ke life? Ho leka-lekana, tse tharo litšiea e tlameha ho khetholleha: kakaretso ea matlotlo a tsitsitseng, chelete e bokelletsoeng ea phokotseho/ho theoha ha boleng le kakaretso ea matlotlo a tsitsitseng.
Lihlopha tsa matlotlo ke life?
Arohane kapa sehlopha sathepa (ke hore likoloi tsa lichelete) tse nang le litšobotsi tse tšoanang. Ka sehloohong lihlopha li chelete, likarolo, lihlahisoa tsa sekhahla sa tsoala (li-bond) thepa, li-derivatives real estate, likoleke.
Matlotlo le mekoloto ke life? L'thepa -et Le passive are likhopolo tsa motheo tsa accounting. Hammoho, li emela lefa la k'hamphani. Ka lehlakoreng le leng seo k'hamphani e nang le sona (the thepa) mme ka lehlakoreng le leng seo k'hamphani e se kolotang (the boiketsiso).
Joang ho ntša Immo e sa tsitsang?
Haeba faele eaimmobilisation ha e fele amortized, merero e 'meli ea lichelete e ka khoneha; - Kamohelo ea ho theoha ho ikhethang (akhaonto ea sehlopha 687) ho fokotsa boleng ba buka ea thepa ho ea ho zero, le khumo de Khao k 'immobilisation ea balance sheet.
Joang ho hlakola letlotlo le tsitsitseng? tšollele tlosa letlotlo le tsitsitseng ho tsoa lethathamong la thepa e tsitsitseng :
- Bula lenane la thepa e tsitsitseng . sebopeho > thepa e tsitsitseng .
- Khetha mofuta oa immobilisation e lakatsehang le ho e hlakola.
- Netefatsa molaetsa o bonahalang o netefatsa ho hlakolwa.