Total mtengo capitalization ndi mawerengedwe ake

zinthu zosiyanasiyana zambiri ndithu chidwi linaperekedwa kwa zimene mlingo kapu nanga masamu. Komabe, m'gulu la "akukhudzidwira mlingo capitalization" ayenera kuwafotokozera zina.

Iwo masamu ngati quotient akamagwira kugawa phindu opaleshoni mtengo wa okwana kugulitsa mtengo wa kampani lonse kapena umatulutsa kumalo a ntchito. Chizindikiro zikuphatikizapo mtengo ndi kubwerera kwa ndalama, ndi phindu lochuluka. Tsimikizani njira imeneyi kuti amakonda mangawa - motero amaganiza kuti kampani alibe ngongole nthawi yaitali. Khalidwe limeneli ndiye mwachidule ndi mtengo okwana msika. Izi zachitika motere: amaganiza kuti mbali ya ngongole yaitali mokomera makampani chilungamo. Patatha izi, phindu ukonde kwaiye ogwira ntchito kapena ndi mankhwala (masamu malinga ndi mfundo pamaso msonkho) anawonjezera kuti mlandu depreciation, komanso ndalama zimenezo anapalamula kampani kulipira chidwi.

Yaitali ngongole anawonjezera kuti mtengo wa kampani likulu chilungamo mu pepala bwino. Komanso, motsatira ndondomeko yomweyo, mtengo anawonjezera kuti kuchuluka phindu mlandu pa mtengo onse chokhala ndi ngongole. Nkhanizi ndi kuchotserapo mwangwiro chovomerezeka (amachotsera), choncho sapezeka mokwanira, ndipo ngakhale zambiri kumangako maziko kubwerera pa ndalama. Koma pamapeto likukhalira chotero ambiri mlingo capitalization, amene amasonyeza kufunika okwana kubwerera (akuwuka chifukwa amortization ndi depreciation), komanso mtengo wa ndalama okwana (kuphatikizapo chidwi), ndi ulemu ndi kuchuluka kwa chilungamo likulu la ogwira ntchito kapena kampani ndi ndalama yobwereka.

Kuti timvetse mmene capitalization mlingo, amene mawerengedwe wapangidwa mu Mofananamo, tiyenera kuganiza kuti deta kwa mawerengedwe a mudziwe asankhidwa pa JSC. Tikuimira njira imeneyi sitepe ndi sitepe mawonekedwe.

Gawo 1. Apa, mtima ndi chiwonongeko mtengo wa magawo a kampani kapena makampani. Likugwiritsa ntchito ya zikutanthauza kufunika nthawi imene kwambiri zimasonyeza kukhazikika mu mawu a zinthu msika. Izi mtengo avareji kakatundu chidachuluka ndi chiwerengero cha mafuko wamba amene inakhazikitsa mu zolowa nyengo anasankha. Komanso, taganizirani zimene angachite kusinthidwa ena ku mawerengedwe kutenga nkhani ya magawo yochezera. Mtengo yomaliza okwana mtengo msika wa zamalonda.

Gawo 2: Pa nthawi imeneyi, pali Kuwonjezera kufunika mawerengedwe a ngongole yaitali nyengo anasankha Uwerenge mtengo wa magawo wamba.

Gawo 3. Apa, phindu khoka la kumalo a ntchito, masamu ndi kupereka msonkho, anawonjezera kuti mtengo wa depreciation.

Gawo 4. Pa nthawi imeneyi kuchuluka kwa ndalama depreciation ndalama ukonde akufufuta Uwerenge mtengo, amene analandira powonjezera phindu msika wa katundu ndi nthawi yaitali ngongole. Chifukwa cha zimenezi, tipeze chithunzi, amene amakhala ndi okwana mlingo capitalization.

Gawo 5. Akuti phindu ukonde pamaso msonkho ndi mtengo wa depreciation ndi chidwi amachotsera.

Gawo 6: Mtengo analandira pamene mawerengedwe yapita lagawidwa mtengo Consolidated, mlingo wa amene pamaziko a zambiri kuchokera Nawonso achichepere ntchito. Popeza zimenezi, kapena kulephera kwawo, ndi njira zina ntchito, omwe anatsimikiza ndi mlingo wa capitalization. Malo, kubweretsa ndalama kampani, chinthu mawerengedwe mu nkhani chimenechi si n'komwe. Kuchokera pa njira zina za ndondomeko zogwirizana akalozera chimangirizo.

Khwerero 7. opangidwa ndi kugawa kuchuluka kwa ndalama ukonde ndipo depreciation pa mtengo wa ndalama okwana. Chifukwa ndi malipiro okwanira a chilungamo kapena ankapitabe kampani potengera ubwino ndalama yobwereka.

Tikumbukenso kuti, mu kuwerengetsera izo anali ankaganiza kuti ngongole nthawi yaitali anali amaganiza monga mbali ya chilungamo ndi. Mwachibadwa kuti aziwerenga chandamale olimba afunika kubala wochotsera kufunika yaitali ngongole zosonyezera mitengo chilungamo.