Nzira yekusarudza nzira yakarurama yekuenzanisa.
Kusarudza nzira yakakodzera yekugadzirisa yebhizimisi yako ibasa rinokosha iro richapedzisira rakatungamirira zvinhu zvose kubva kumari yezvemari kusvika kumatareji emitero.
Mune matanho ekutanga ebhizimisi shoma, mari-based accounting mabhuku ndiyo inowanzo "nzira yekuenda" yekuchengeta mabhuku, asi mamwe mabhizimisi kana makuru makuru ane $ 1 mamiriyoni kana kupfuura mumwaka wekushandiswa kwemari inoshandiswa kuwedzera.
Zvisinei, zvikonzero zvechisarudzo chakasarudzwa zvinogona kusiyana maererano nekukura kwebhizimisi uye zvido.
Kusarudza nzira yakarurama yebhizimisi rako kunoda kubvunzurudza, kunyanya nokuti IRS inotarisira iwe kusarudza imwe nzira uye urambe nayo.
Chii Cash Basis Accounting?
Nheyo yemari yekugadzirisa nzira ndiyo nzira inoshandiswa nevanhu vakawanda pamari yavo pachavo, yakadai sekuchengetedza mazamu mumabhuku avo ekuongorora. Cash basis accounting majeredzi emari uye mari pane panguva iyo mutengesi unoitika.
Nekodha yekutarisa, mari (inowanikwa) inowedzerwa kune chikwereti apo mari inogamuchirwa, asi kuongorora (mari) inodonhwa kana yakanyorwa. Cash based accounting yebhizimisi inoshanda nenzira imwecheteyo.
Kutengesa kunonyorwa apo kubhadhara kunogamuchirwa uye mari yakanyorwa apo yakabhadharwa, zvose pasina kutarisa apo kana maitirwo anopiwa kana kuti mari inoshandiswa. Mukutaura kwakajeka, cash based accounting inobva pane iyo mari inoshandura maoko.
Chii chiri Accrual Basis Accounting?
Kubhadharira pamusoro pezvikwereti zvinotarisirwa kuenzanisa nemari nemari pamwe chete nevari kutorwa kana kuendeswa, pasina kutarisa kana kubhadhara kuri kubviswa kana kugamuchirwa.
Izvi zvakasiyana zvakasiyana nokuti zvinotarisa kuwirirana mari uye mari yekubatsira kubatsira kupa hurukuro yekubatsira uye hutano hwebhizimisi.
Mimwe mienzaniso yeiyi inosanganisira:
- Mutengi wako anopa mutemo we $ 1 000 uye iwe unotumira chigadzirwa, uchimubvumira mazuva makumi matatu ekubhadhara murairo. Iwe unogona kunyora zvekutengesa munguva ino, nekunyorera kusinganisi kune chikamu chinogamuchirwa chikamu pane bhiriji. Apo iwe unogamuchira mubhadharo kubva kune mutengi, haungatengi kutora zvekutengesa; panzvimbo iyo, zvinyorwa zvaizova kune mari uye mari dzinowanikwa.
- Iwe unogamuchira mari yebhizimusi musi waJune 30 weJune zvishandiso, asi iwe haugadziri kuribhadhara kusvika munaJuly 10. Usati wapedza mabhuku ako munaJune, iwe unogona kuwedzera mutoro wekutumira kupinda kune mari yekubhadhara mari uye mari yekwereti inotengwa. MunaJuly, iwe waizotora chikwereti munyaya dzekodha dzinotabhadharwa sezvairipo.
- Iwe unovandudza purogiramu yepurogiyuta yegore ye $ 1,200 mumwedzi waJanuary. Zvisinei, panzvimbo yekunyora mari ye $ 1,200 munaJanuary, mari yacho inotengeswa pamusoro pegore rose pa $ 100 pamwedzi.
Zvinotsigira uye Unhu hweMitemo imwe neimwe
Nzira yemari yekuverengera ndiyo nzira yakajeka uye nzira inowanzozivikanwa nehuwandu hwevanhu, kunyanya avo vadiki vebhizimisi. Iyo inokupawo maonero akanaka pane mari yakawanda yaunayo zvechokwadi yekushanda bhizinesi rako.
Zvisinei, inogona kupa mufananidzo wakajeka wepfuma yako nekurasikirwa sezvikwereti uye mari inowanzoonekwa munguva dzakasiyana.
Somuenzaniso, ngatiti iwe unopedza $ 2,000 panaJune 25 kutenga zvigadzirwa kuti uzadze mutengi wekambani. Mutengi wako anotora mutemo wake musi waJuly 1 uye anokubhadhara $ 3,000. Muchiitiko chisingambofungi kuti hauna zvimwe zvekutengesa kwemwedzi mumwe nomumwe, zvinyorwa zvako zvekuwana zvinoratidza kurasikirwa kwe $ 2,000 munaJune uye purosi ye $ 3,000 munaJuly.
Nzira yekuwedzera yekugadzirisa inoita basa rakanaka rekufananidza mari nemari kusvika panguva yakakodzera. Izvi zvinokupa kujekesa kwakajeka kwekutora kwako kana kurasikirwa kwechokwadi. Zvisinei, nzira yekuwedzera inowedzera kuvhara maonero ako ekushandisa mari yakawanda yaunenge uripo, saka iwe unogona kuongorora kudzokorora mutemo wemari nguva zhinji kuti uwane mufananidzo wakanaka.
Nzira yekuwedzera inowedzera zvakaoma uye inopedza nguva yekuita, dzimwe nguva ichida kutsigirwa kwevashandi vekugadzirisa maitiro kuti vatevere uye vatsvake.
Ndinokwanisa Here Kusarudza Maitiro Ose?
Kazhinji, unogona kusarudza kushandisa mari kana kuwedzera nzira yekuverenga, asi funga mitemo ye IRS yekuti ndiani anofanira kushandisa nzira yekuwedzera:
- Makambani anoshanda seC-corporation nemari yakawanda inosvika mari inodarika madhora mazana mashanu emakore pamakore matatu apfuura.
- Iwe haugoni kusangana neIrS tsanangudzo yemutero wekutere .
- Kana iwe ukachengetedza zvinyorwa, iwe unofanira kushandisa nzira yekunyora kuverenga yako yekutsvaga kutenga uye kutengesa, asi iwe unogona kushandisa nzira yehubhabhi inokubvumira kunyora zvimwe zvekubhadhara uye mari, zvakadai sedharensi kana mari inowanikwa, inowanikwa mari.
Nzira Yakanakisisa KwaBhizinesi Rako
Sarudzo yako yekugadzirisa maitiro inobva pane zvimwe zvinhu, zvakadai sehukuru bhizinesi rako, kunyaradza kwako kwepamusoro nekugadzirisa maitiro uye maitiro ebhizimisi rako. Kana iwe uri munhu mumwe chete, iwe unenge usingadi kuenzana nekugadzirwa kwekugadzirisa kunetseka nevashandi zana.
Zvisinei, gara uchiyeuka kuti kana iwe ukachengetedza zvinyorwa, iwe uchada kushandisa nzira yekunyora kuverenga chikamu chemasuo ako, uye kana bhizimisi rako richipfuura mari yakawanda yemisiti, IRS inogona kukumanikidza kuti uchinje zvakakwana kuti uwedzere kuverenga mabhuku . Iwe unogona kuona zviri nyore kupinda mumugwagwa wekuwedzera kubva pakutanga pane kushandisa shanduro ye "hybrid" kana kutarisana nekuchinja kukuru mune ramangwana.