Ce compte isetshenziswa lapho kulahlwa impahla engashintshi. Idonswa ngekhredithi ye- compte 775 yenani lokudluliswa.
Futhi, yimaphi ama-akhawunti atholwayo nama-akhawunti akhokhwa? Ibhalansi itholwa ngokuthatha umehluko phakathi kwesamba samanani afakwe emalini edonswayo kanye nesamba samanani afakwe kukhredithi. Uma amadebhithi edlula amakhredithi, ibhalansi ye- i-akhawunti ithi « umkweleti ". Ngokuphambene (amakhredithi amakhulu kunamadebhithi), ibhalansi ye- i-akhawunti ithi « isikweletu ".
Ungayisula kanjani i-akhawunti 462? i i-akhawunti 462. Okutholwayo ekukhishweni kwempahla engashintshi ibhalansi by a compte yemali (isibonelo 512. Ibhange) ngesikhathi sokukhokhelwa okusebenzayo kokudayiswa.
Ngiwufaka kanjani umhlalaphansi wempahla engashintshi? Ngoba phumela a ukungasebenzi kuchithiwe, okufakiwe okulandelayo kufanele kurekhodwe: I-Akhawunti 28 "Ukwehla kwenani le Imphahla yakho engasuseki », Futhi sikweleta i-akhawunti 2 « Imphahla yakho engasuseki » (ukuhlukaniswa iziqephu kuyathinteka)
Kodwa-ke, ungathumela kanjani ukungena kwenzuzo yemali?
Ngakho-ke more-Inani (noma okungenani-Inani) ibonwa kuma-akhawunti (umehluko phakathi kwe-akhawunti 775 ne-akhawunti 675 “Inani lesamba lencwadi yezimpahla ezithengisiwe”).
Ayini ama-akhawunti wempahla?
Theamafa ihlanganisa yonke impahla namalungelo enkampani: izakhiwo, umusa, okokusebenza, okutholwayo, amalungelo obunikazi abhalisiwe, isibonelo. Uhlukanisa iamafa impahla engashintshi (inzuzo, ikakhulukazi imishini) kanyeamafa ukujikeleza (amasheya, abasebenzi, okutholwayo, ibhalansi yebhange lesikweletu, isibonelo).
Ungayikhipha kanjani indawo empahleni? Phuma i immobilization of theamafa yebhalansi ihlanganisa ukufaka imali ku-akhawunti 21 ethintekayo, ngokudonswa kwemali ku-akhawunti ye-amortization yenani lezindleko zezindleko ezisetshenzisiwe. Inani lengqikithi yebhuku lihlanganisa izindleko okufanele zithunyelwe ku-akhawunti 675 "inani lonke lezinto zeamafa iphelile".
Ungabala kanjani i-invoyisi yokudlulisa? Intengo ye kulahlwa, noma intengo yokuthengisa yempahla engashintshi, ihlale ifakwa ku-akhawunti 775 "Imali engenayo evela izabelo wezimpahla”. Le akhawunti iyingxenye yemali engenayo engavamile emisebenzini yokuphatha. I-Akhawunti 7751 irekhoda izabelo izimpahla ezingaphatheki.
Ibalwa kanjani imali etholwayo ngokulahlwa kwempahla engashintshi?
Ungu kubaliwe kunani eliyisamba okukhishwa kulo ukwehla kwenani nezihlinzeko (ukwehla kwevelu). Ukuze kutholwe inani lengqikithi yencwadi (NCV) ifomula yokuthi Calcul kunalokho kulula: VNC = Intengo yokuthenga ngaphandle kwe-VAT - ukwehla kwenani - izinhlinzeko.
Ngingayithola kanjani impahla entshontshiwe? Uma kwenzeka isicelo lapho impahla icekelwa phansi, kukhona ukudluliswa kweukungasebenzi. Okokuqala, isibonelelo esengeziwe senziwa ukwehla, ukuze phumela bese kuthiukungasebenzi impahla yonakala.
Ungadlula kanjani ukungena kwe-Immobilization?
Les Imphahla yakho engasuseki zibonwa ku-akhawunti yesigaba 2. Le akhawunti irekhoda izindleko zokutholwa noma zokukhiqizaukungasebenzi. Ngemva kwalokho kufanele wengeze i-akhawunti 44562 edonswa i-VAT Imphahla yakho engasuseki kanye ne-Akhawunti 404 SuppliersImphahla yakho engasuseki.
Indlela yokuqinisa ukuzivikela? Lokhu ukukhuhla lilingana nokulikhipha empahleni yenani lesamba sencwadi yalo esimeni sokucekelwa phansi noma imisa uwusebenzi. Kunezici eziningana ezingase zichaze ukukhuhla an immobilization: imiphumela yenhlekelele, ukuphelelwa yisikhathi, ukuchithwa kwempahla engasahlangabezani nezindinganiso zokuphepha, njll.
Indlela yokubhalisa inzuzo yemali yezindlu?
lokhu more-Inani ngakho-ke kufanele kumenyezelwe efomini lakho lesimemezelo 2042 lika-2022 ngemali engenayo etholwe ngonyaka ka-2021. Lapho kubalwa amalungeloukubhaliswa, ummeli olungisa izivumelwano unesibopho sokumemezela more-amanani ingcebo kuziphathimandla zentela lapho ukuthengiselana kwenziwa.
Ungayibona kanjani inzuzo yemali ecashile?
Les more-amanani acashile azizona isihloko sanoma yikuphi ukufakwa kwezimali futhi akufanele zihlanganiswe kabusha ngezinjongo zentela.
Ngiyibhalisa kanjani i-invoyisi yomsebenzi? Intengo ye kulahlwa, noma intengo yokuthengisa yempahla engashintshi, ihlale ifakwa ku-akhawunti 775 "Imali engenayo evela izabelo wezimpahla”. Le akhawunti iyingxenye yemali engenayo engavamile emisebenzini yokuphatha. I-akhawunti 7751 amarekhodi Les izabelo izimpahla ezingaphatheki.
Ayini amakholomu angu-3 wezimpahla? Ebhalansi, ezintathu amakholomu kufanele kuhlukaniswe: inani eliphelele lezimpahla ezingashintshi, inani elinqwabelene lokwehla kwenani/ukwehla kwenani kanye nenani lengqikithi yezimpahla ezingashintshi.
Yiziphi izigaba zempahla?
Classe noma isigaba seamafa (okungukuthi izimoto zokutshala izimali) ezinezici ezifanayo. Okuyinhloko amakilasi ukheshi, amasheya, imikhiqizo yesilinganiso senzalo (amabhondi) impahla, okuphuma kuyo ingcebo, okuqoqwayo.
Yiziphi izimpahla nezikweletu? L'amafa futhi zokwenziwa kukhona imiqondo eyisisekelo accounting. Ngokuhlangene, bamele ifa lenkampani. Ngakolunye uhlangothi lokho okuphethwe yinkampani (the amafa) futhi ngakolunye lokho okukweletwa yinkampani (the ukungenzi lutho).
Ungayikhipha kanjani i-Immo engathandeki?
Umaukungasebenzi ayikho ngokuphelele i-amortized, izinhlelo ezimbili zokubala zingenzeka; - Ukuqashelwa kokwehla kwenani okukhethekile (i-akhawunti yekilasi 687) ukuze kwehliswe inani lengqikithi yebhuku lempahla libe ziro, futhi okukhipha ofukungasebenzi ye-balance sheet.
Ngikukhansela kanjani ukuvinjelwa? ngoba susa impahla engashintshi ohlwini lwe Imphahla yakho engasuseki :
- Vula uhlu lwe Imphahla yakho engasuseki . isakhiwo > Imphahla yakho engasuseki .
- Khetha i- ukungasebenzi oyifunayo bese uyisusa.
- Qinisekisa umlayezo obonakala uqinisekisa ukususwa.