Iyo Bhuku Rinoshandiswa Sei Nezvinhu Zvinosvibisa Matambudziko Emabhizimisi Nemitero
Tichitarisa bhizinesi rako, unoona zvakawanda zvebhizimisi izvo zvine bhuku rinokosha. Somuenzaniso, mumufananidzo, tafura yemagungano uye zvigaro, fesheni yehofisi, huru yeTV, uye makombiyuta vose vane kukosha kwebhuku.
Bhuku Rinokosha Rinorevei?
Bhuku rinokosha yeafa ndiro kukosha kwefa iyo iyo "mabhuku" (mabhuku ekugadzirisa uye mabhizinesi) yekambani.
Zvakakosha kuziva kuti kukosha kwebhuku hakurevi zvakaenzana nekodzero yemari yemari (mari iyo inogona kutengeswa pamusika wakatarwa). Bhuku rinokosha nderomutengo wekuverenga uye mutero kuverenga.
Izwi rokuti "book value" rinogona kushandiswawo kune:
- Bhuku rinokosha rekambani, iyo inokosha yezvinhu zvose zvekambani zvisingabhadhari zvikwereti.
- Bhuku rinokosha rekugovana kwevashandi, iyo inokosha yekambani yevashandi kunze kwezvimwe zvikwereti zvakagoverwa nemugovera.
Ko Bhuku Rinokosha Rakaverengwa Sei?
Bhuku rinokosha rinoverengwa paimba yezvinhu zvingaderedzwa. Zvinhu zvisingakoshi zvakakosha, zvakadai sefenicha, zvishandiso, uye zvimwe zvinhu zvebhizimisi zvebhizimisi. Bhuku rinokosha zvakare rinoratidzwa zvezvivako.
Iko kuverenga kwebhuku rinokosha yezvinhu zvakasikwa ndiro mari yepakutanga yeasset kunze kwekuderedzwa kwakawedzerwa kusvika musi wehupfumi. Zvose zvitatu zvezviyero izvi zvinoratidzwa mubhizinesi rebhizimisi, nekuda kwezvinhu zvose zvakaderera.
Mushure mokutenga kokutanga kwechinhu, hapana huwandu hwekuderedzwa huripo, naizvozvo kukosha kwebhuku ndiyo mari. Zvino, sezvo nguva ichienderera mberi, mari yacho inoramba ichifanana, asi yakawanda yakawanda inowedzera, saka kukosha kwebhuku kunoderera.
Pane imwe nguva, kukosha kwebhuku kunogona kungomiririra salvage kana zvisikwa zvinokosha, mushure mokunge kuderedzwa kwatorwa.
Panguva iyoyo, iyo yefa inofungidzirwa kuva "kubva pamabhuku." Izvozvo hazvireve kuti zvigadziro zvinofanira kunge zvakatorwa kana kuti zvinhu hazvina kukosha kune kambani. Iyo inongoreva kuti iyo pfuma haina kukosha (kana chete yekachera / salvage kukosha) pachiyero chemashizha.
Unoita Zvose Bhizimisi Nesimba Ane Bhuku Rinokosha Here?
Kunyange zvazvo mabhizinesi ese eine kukosha kwebhuku, kukosha ikoko kunongoratidzwa kuzvinhu zveimba, semichina, motokari, uye midziyo uye zvigadziri. Nyika haina kuodzwa nokuti haina kurashikirwa nehuwandu kupfuura nguva. Zvimwe zvinhu, zvakadai semari uye maakaiti anowanikwa, haasi kuderedzwa, saka kukosha kwebhuku ndiwo mari chaiyo yechinhu chacho.
Ko Bhuku Rinotarisirwa Iko Kunowanikwa paB balance Sheet?
Nzvimbo dzebhizimisi dzakanyorwa pane rumwe rutivi rwebhizimisi 'bhizinesi repaji. Nhaka dzinoshandiswa nebhuku ndeaya dzinoderedzwa. Izvo zvakanyorwa muhurongwa hwehuwandu (zvakakurumidza sei kushandurwa kuva mari). Bhuku rinokosha rakataridzirwa pachiyero chemashizha nderekukoshesa kukosha kwezvinhu zvose zveimwe nzvimbo. Semuenzaniso, heino kukosha kwebhuku rePair, Plant, uye Equipment pane bhizinesi rebhajiro:
| Imba, Zvimwe, uye Zvigadzirwa | |
| Land | $ 100,000 |
| Zvivakwa | $ 350,000 |
| Zvishandiso | $ 125,000 |
| Pashoma: Yakagadziridzwa kuwedzera | ($ 50,000) |
| Pfuma, Ima, Zvishandiso - NET | $ 525,000 |
Mambure Imba, Ima, uye Zvishandiso ndeye kukwana kwebhuku kwezvinhu zvose izvi.
Nzvimbo Dzakagadzirwa Nayo Uri Nebhuku Rinokosha Here?
Iwe unogona chaizvo kuverenga kukosha kwebhuku remunhu pachake, semotokari. Asi izvi kuverenga hakuzove nechinangwa sezvo munhu asingakwanisi kutora kuora kwezvinhu.
Sei Bhuku Rinokosha Kukosha Kwemari Yebhizimisi?
Bhuku rinokosha rekambani rinokosha pakuenzanisa, uye chikamu chekuongorora kwebhizimisi kana bhizinesi richizotengeswa. Sezvo kubatsirwa kwebhuku hakukwanisi nekodzero yemusika weimwe pfuma, inogona kushandiswa seanongororwa, asi kwete semutengo wokutengesa.
Sei Bhuku Rinokosha Kukosha Kwebhizimisi Mitero?
Bhuku rinokosha yezvinhu zvekutengesa mitero inonyanya kukosha nekuda kwekuderera kwezvinhu izvi. Kuwedzerwa kwekudhura kuri mari, iyo inoratidzwa mubhizinesi rekubatsira uye kurasikirwa, uye kuderera kunoderedza mari uye saka kunoderedza mitero yebhizimisi.