Nzira Yokugadzirira Nayo Nyaya Dzematauriro

Mutemo wekuwana mari ndeyemukadzi webhizimisi purofiti uye kurasikirwa chirevo chebhizimisi. Icho chimwe chezvirevo zvina zvemari izvo mabhizinesi ebhizimisi anowanzogadzirira. Inoyera kubatsirwa kwekambani kwenguva yakareba. Nyaya yekuwana mari iri pasi apa inoratidzirwa nhanho-nhanho kuitira kuti tikwanise kutarisa purofiti kana kurasikirwa mushure mokunge mari imwe neimwe yatorwa.

Mutsara 1 ndiyo yakawanda yemari kana yekutengesa.

Iyi ndiyo yehuwandu yehutengo hwekutengesa muhurumende iyo iyo firm yakagadzira.

Mutsara 2 i $ 500,000 kupinda mubhadharo yezvinhu zvakatengeswa. Iyi ndiyo mari inoshandiswa zvakananga nezviyero zvekutengeswa kwako. Mari yezvinhu zvakatengeswa kazhinji inowedzera mari yako. Bvisa mari yezvinhu zvakatengeswa kubva kutengesa zvakadzama kuti uwane pfuma yakawanda (Mutsara 3). Mushure mokunge muwana purogiramu yakawanda, iwe zvino bvisa zvinhu zvako zvose zvinoshandiswa kubva munhamba iyi kuitira kuti uwane mari yako yekubatsira .

Kubva pa $ 500,000 purogiramu yakazara, iyo inotevera inodhura iwe kubvisa ndiyo kutengesa nekushandisa mari (Line 4). Iyi $ 250,000 chinhu chinomiririra hofisi yako yehofisi uye kutengesa mahofisi.

Chinhu chakakosha chinozofanirwa kukurukurirana zvakanyanya mari yekuderedza (Mutsara 5). Paunotenga chivako chebhizimisi rako kana zvishandiso, iwe unoridzika pane imwe nguva. Kuora mwoyo kune mari isiri yemari uye inoshumira semutero wemitero saka inoratidzwa musitatimho rekuwana.

Mushure mokubvisa kutengesa uye kutarisira mari uye kuderedza, unosvika pabasa rako rekushandisa (Mutsara 6). Purogiramu inoshandiswa inonziwo mari yekubhadhara pamberi pekubhadhara uye mitero (EBIT), iyo inyaya iyi iri $ 170,000.

Mushure mekuverenga EBIT, danho rinotevera nderekuverenga mari yekufarira.

Kufarira ndizvo zvaunobhadhara pane chikwereti chero chipi zvacho kambani yako ine. Kuti uverenge kufarira kune chikwereti, iwe unofanirwa kuziva chiyero chekufarira iwe uri kuripa uye uchichiwedzera kuburikidza nechikwereti chikuru chemari yako. Nokuda kwemuenzaniso uyu, chikwereti ichi chinotarisirwa pamadhora makumi matatu nemakumi matatu uye chinotaurwa paNzira 7.

Mushure mokubvisa mari yako yekutora kubva kuEBIT, unowana mari yaunowana musati waita mitero paNhamba 8. Zvadaro, iwe unogutisa mari yaunobhadhara mu federal, mamiriro ehurumende, emunharaunda, uye nemitero yemitero paNhamba 9. Mutero wekutere, mumuenzaniso uyu, ndewe 40 %. Mushure mokunge iwe uchibvisa mari iyo, iwe uri pakupedzisira pamari inowanika kune vagovana vako vese, iyo inotaurwa pana Line 10.

Kana iwe uine vashandi mune yako yakasimba kana iwe ukatora mubhadharo kubva pane yako yakasimba, Mutsetse 11 ndiko kwaunonyora kukoka kana zvikamu. Mutsara 12, zvino, ndiyo yakagadziriswa yemari yakasimbiswa kana kuti chii chawakasiya kuti uchere, kana kudzorerazve, kupinda mune zvakasimba nenzira yekuchengetwa mari .

Uyu muenzaniso wezvinyorwa zvinyorwa zvishoma. Mushumo wekuwana wekambani yako ingangodaro yakanyanya kuoma uye ine mimwe mitambo. Izvi zvinyorwa zvinofanira kushandira kukupa pfungwa yakawanda yekuti mari yekurasikirwa / kurasikirwa, kana chirevo chekuwana , inoshanda.

Income Statement

XYZ Company
Income Statement
For the Year Ending Dec 2009
1.Sales $ 1,000,000
2.Cost of Goods Sold $ 500,000
3.Guru Rokubhadhara $ 500,000
4. Kutaura & Kutungamira Exp $ 250,000
5. Kuonga $ 80,000
6.Ikuwedzera Inobatsira (EBIT) $ 170,000
7.Nyasha $ 30,000
8.Zvimbiso Pasati Mitero $ 140,000
9.Taxes (.40) $ 56,000
10. Zviwanikwa Zvinowanikwa kune Vashandi Vose
$ 84,000
11.Kuzvipira kana Muridzi Tora $ 20,000
12.Net Revenue $ 64,000