Historical Costs vs. Fair Market Value uye Mark-to-Market
Nhoroondo Yezvakaitika Kare Inoshandiswa Sei?
Bhizinesi yebhizimusi chimwe chinhu chinokosha chaunotenga kune bhizinesi rako. Nezvishoma zvishoma (mari, mabhizimusi anogamuchirwa , uye pre-kubhadhara), zvimwe zvinhu zvose zvebhizimisi zvakanyorwa zvichitevedza nhepfenyuro yezvakaitika kare.
Izvo zvinhu zvinogona kuva chinhu kubva kune zvigadzirwa uye makombiyuta makombiyuta kumotokari, pasi, uye zvivako.
Kana bhizimusi rako richichenga chimwe chezvinhu izvi, zvakanyorwa pane zvawakabhadhara (mari, kana mari yezvakaitika). Iyi mari inonyorwa pane bhadharo , mutemo wezvemari inopfupikisa zvinhu zvose, zvikwereti, uye vadzidzisi kutengesa (umiridzi) pane imwe nguva panguva. Mari yepakutanga inogona kusanganisira zvose zvinopinda mumutengo, kusanganisira kutumira uye kubhadharwa mari, kuisa-up, uye kudzidziswa (pane kombiyuta system, somuenzaniso). Nhoroondo yezvakaitika yakanyorwa pasi pepafa yepafasi yebhadharo, uye haishanduki chero bedzi iyo yefa inowanikwa nekambani.
Mutengo wezvinhu zvisingaonekwi , sekodzero dzekodzero, zvibvumirano, uye zviratidzo, zvakanyorwa sekudhura kwekubudisa zvinhu. Somuenzaniso, mari yawakabhadhara kune mumwe munhu kuti agadzire chiratidzo chebhizimisi rako, akawedzera kumubhadharo wekugadzirisa gweta rekodhi chiratidzo , icho chichava zvikamu zvakakura zvekutengesa kwechiratidzo ichocho.
Zvakadini Kana Kuda Kwekuchinja Kwakaitika?
Nhoroondo yemitemo inozivikanwa inoshandura kuchinja kwekukosha kune zvinhu nekunyora kuderera kwehutano nekuda kwekunyarara, kuora muviri, nezvimwe zvinokonzera. Izvi zvinoderera zvakanyorwa kuburikidza nekuderera (kwezvinhu zvepanyama) kana kuunganidza (kwezvinhu zvisingaonekwi).
Nyika haina kuora mwoyo, saka kukosha kwayo kunoramba kwakafanana.
| Simba neMafuta | $ 10,000 |
| Zvishoma Zvishoma Zvakawedzerwa Kukanganiswa | $ 1,400 |
| Book Value: Furniture and Fixtures | $ 8,600 |
Bhuku Rinokosha Sei Nesimba Rinoenderana Nezvakaitika Kare?
Bhuku rinokosha yeafa ndiyo kukosha kwaro kwezvino pa balance sheet. Bhuku rinokosha rinoverengerwa nokubvisa kuora kwekudhakwa kana kubhadhara kubva kumutengo wepakutanga weimba iyoyo.
Asi usapesanisa bhuku rinokosha nemari yaunogona kutengesa zvinhu. Mutengo wokutengesa weimba inotarisana nezvinhu zvakawanda zvisingabatanidzwi nehuwandu hwebhuku. Semuenzaniso, kana motokari yako yebhizimisi yave iri pangozi uye iwe uchida kuitengesa, mamiriro ayo anenge asingatombofanani nehuwandu hwebhuku.
Paunotenga kana kutengesa bhizinesi, zvakanaka kuziva kuti kukoshesa kwaunoona mubhizimisi kunyorerwa kune vamwe vanobvumirana. Zvechokwadi, iwe unenge uchiri kuda kuongororwa kwebhizimisi uye zvinhu zvayo kuti uone kuti kukosha kwechokwadi kwakafanana nehuwandu hwebhuku.
Nei Chiitiko Chakakosha Chinokosha Chinokosha?
Izvi zvinodhura nheyo ndeimwe yezvinyorwa zvitsva zvekubhadhara mari zvemari zvinoshandiswa nevose vanoongorora mabhizimusi uye mabhizinesi. Ichokwadi kuti munhu wese ari kushandisa imwecheteyo inoita kuti zvive nyore kuti munhu wose azive kukosha kwebhizimisi uye zvayo.
Kushandisa mari yezvakaitika kare zvinoreva kuti hapana munhu anofungidzira pamari yepakutanga uye kuratidza kuderedza kwemajeri. Sezvo mari yepakutanga isingashanduki, uye nzira dzokuderera dzinowirirana, zviri nyore kuona kuti ikozvino kukosha kwechikamu chimwe nechimwe cheessetsi pane imwe nguva.
Zvakaitika Kare Zvakadii Kusiyana Nezvokutengeserana Kukosha?
Zvimwe zvinhu zvakanyorwa nenzira yakasiyana nedzebhadharo yekare, nokuti kukosha kwavo kunoshandura kakawanda. Zvinhu izvi zvinosanganisira kuchengetedzwa kwezvikwereti (mashizha, zvisungo, nezvimwe zvivimbiso). Nemhaka yokuti zvinhu izvi zvakatengwa uye zvinotengeswa kakawanda, mutengo wokutengesa wezvinhu izvi unobva pane kukosha kwavo panguva yavanotengeswa, uye vanokoshesa pamutengo wemusika. Iyi nzira yekuverengera inonzi mark-to-market, kana kuti fair value, accounting.
Market value accounting inobvumira bhizinesi kugadzirisa kukosha kwemamwe marudzi emhando nekuenzanisa kukosha kwezvinhu izvi zvichienderana nezvavanofunga kuti mutengo uripo panguva ino.
Uku kuenzanisa kunoshandisa kukosha kwekambani. Pamusoro pechipfuva, mutengo wemari unogona kunyatsoratidza zvakakosha kukosha kwekambani. Asi zvinogonawo kutadza-zvinomiririra kukosha kwekambani uye kuderedza kukwereta kwekambani. Sezvakanyorwa naTheBalance,
Kushandiswa kwekwangwani kumakambani ekutengeserana kune zvivimbiso zvekusungirirwa kana kuti chikwereti chekutengeserana kwekambani yekambani yakanyatsokwana apo zvivimbiso zviri mubvunzo zvinotengeswa mumisika yekutengeserana yakawanda yevanhu ....
Kuziva kuti zvinhu zvakawanda zvebhizimisi zvinokosheswa pamutengo wepamusoro zvinogona kukubatsira iwe paunotarisa bhizinesi rezhizha kana kuti kuongororwa kwekambani yako .