Kugadziriswa kubhadhara mhemberero yekugadzirisa iyo inotarisa kuti mari inotorwa inofanira kutorwa, nokuda kwekuverenga mabhuku. Kazhinji kamuti inovaka inobvunza mubvunzo wekuverenga nguva. Kugadzirisa kwakagadziriswa kunotsanangurwa apo apo mupi wemari yaipiwa aive nesimba pamusoro paro. Mumwe munhu kana kambani inofungidzirwa kuva nekutonga pamusoro pemari kana ikanzi kune munhu iyeye kana kambani.
Kugadzira Receipt muBhizimisi Mitero
Maererano ne IRS ( Publication 538) , mari inogamuchirwa zvakagamuchirwa kana chikwere chinotaridzirwa ku-akhawunti yako kana kuti chinowanikwa kwauri usingabvumirwi, kunyange iwe usina.
Semuenzaniso, kana mumiriri ari kubata mari yako, yakaridzirwa kugamuchirwa newe, kunyange kana mari yacho isiri mubhadha yako yebhangi. IRS inoramba ichicherechedza kuti, "Mari inenge isingagamuchirwi yakagamuchirwa kana kutonga kwako kwekugamuchira kwayo kuchikwaniswa kune zviremera zvakakura kana zvikanganiso."
Kugadzira Receipt Pakupera kwegore
Kugadziriswa kubhadhara inokosha inokosha kana nguva yebhizimisi mari uye mari yekupedzisira pamagumo egore rekare. Heano mamwe mimwe mimwe mienzaniso yekuti kubatsirwa kwakagadzirisa kunoshanda sei pakupera kwegore kwekubhadhara mutero :
- Vashandi vanobhadhara. Kana cheki iri mubhengi rebhandi yevashandi musati rapera gore, inofungidzirwa kubhadhara gore iroro, kunyange kana mushandi
- Dzimwe mari. Kana iwe uchigamuchira mubhadharo wechibereko kana imwe mari yaunowana musati wapera gore, inowanikwa kwauri, uye iwe unofanira kuzviverenga semari inowanikwa mugore iroro. Ndiyo mhaka kunyange kana iwe usingaise mari yacho mubhuku rako rekuchengetedza mabhuku.
- Pre-payments. Izvi zvikwereti, pamusoro pemishuwarenzi mitemo, somuenzaniso, inofungidzirwa kubhadhara mugore iro cheki yakatarwa.
- Zvimwe zvipo. Nenzira imwecheteyo, kana iwe ukabhadhara pamagumo egore, kunyange kana zvisina kukodzera zvakadaro, kubhadhara kunoonekwa mugore iroro.
Mienzaniso Yekuti Kuvaka Kwakagadzirisa Sei Kushanda
Heano mienzaniso miviri inogona kubatsira kutsanangura pfungwa iyi:
- Bhizinesi rinogamuchira chekodhi kubhadhara kubva kune mutengi musi waDecember 30, asi haisi kuchengetedza chekubhadhara ichocho kusvikira munaJanuary 1. Sezvo bhizinesi raive nekutonga pamusoro pekuongorora muna December, inofungidzirwa kuti yakagamuchira mari munaDecember.
- Chikamu chinoparidzirwa uye chakatumirwa kune vanochengetedza muDecember, asi havachigamuchiri kusvikira munaJanuary. Sezvo chikamu ichi chiri pamutemo pasi pekutonga kwevanochengetedza muna December, vanoonekwa sevakagamuchira muna December.
Kugadzira Receipt mu Accrual Accounting
Kugadzirisa kubhadhara hakuiti kushandiswa kwekambari yekuverenga . Mukuwedzera mari yekugadzirisa mari, mari inowanikwa kana basa rapera uye bhiriro racho rinotumirwa kumutengi, uye mari inotarwa apo inowanikwa (apo mutemo unogamuchirwa). Hapana mari inoshandura maoko munyaya iyi.
Related Terms:
- Kuvaka umudzimai
- Kuziva kunovaka