Yakagadzikana kushaya kuora kweBhizimusi Rako Balance Sheet
Kuora mwoyo ndeye nguva yakaoma, asi zvinokosha kumabhizimusi. Kuwedzeresa inzira inzira yekuparadzira mari yebhizinesi rezvemabhizimisi (makemikari, zvigadzirwa kana motokari, somuenzaniso) pamusoro penguva iyo asset iri kushandiswa.
Yakagadziridzwa kuwanda kwezvinhu zvakakosha muhuwandu hwezvinhu zvakagadziriswa pane bhizinesi rebhizimisi, kupfuura nguva.
Nzvimbo dzebhizimisi paMafungiro Okuenzanisa
Tarisa pazhizha rebhizimisi.
Kune rumwe rutivi rworuboshwe mabhizinesi ezvinhu, zvinhu (zvinooneka uye zvisingaoneki) izvo zvine kukosha kunogona kuverengwa.
Dhavhara pasi pasi pezvinyorwa zvehupfumi kusvikira iwe uchisvika kubhizimisi pfuma. Inowanzooneswa se "Pfuma, Ima, uye Zvishandiso (PP & E)." (Iyi nhengo yedzimba haina kuisa nyika kana zvivako, izvo zvakasiyana.)
PP & E zvinhu zvakadai semichina, motokari, uye fenicha, izvo zvine mutengo usingagumi. Mari yezvinhu izvi haigoni kutorwa semutengo wekubhadhara mutero mugore rimwe chete, asi inofanira kupararira pamusoro pehupenyu hunobatsira hwezvinhu izvi. Izvi zvinopararira kunze kwemari kwemakore anoverengeka kuora.
Akaunganidza depreciation inopinda kuverenga. Inotarisirwa nekodhaini yangu yako uye yakabatanidzwa mumagumo ekugadzirisa maitiro ekugadzirisa kwepasiti yako yemari yekupera kwegore. Kunyange zvazvo yakawana kuderedzwa hakusi chimwe chinhu chaunofanira kunetseka pamusoro pezuva nezuva, zvakakosha kuziva kuti zvinoshanda sei mubhizimisi rako rekubata.
Kuwedzeresa Kushandisa Mari uye Kuwedzerwa Kuora
Ngatiti iwe une machine inoshandiswa mubhizimusi rako rine mari ye $ 10,000. Iyo inoderedza makore anopfuura gumi, saka iwe unogona kutora $ 1000 mubhadharo gore negore.
Mari yekuderedza ichi inotorwa pamwe chete nedzimwe mari kune bhizinesi rebhizinesi uye kurasikirwa.
Sezvakawanda makore , huwandu hwekuwedzerwa hunowedzera .
Akaunganidza kukoshesa paBhanji Sheet
Kukosha kwezvinhu zvose zvemarudzi ose kunofunganidzwa pamwe chete pabhiriji, kwete pane imwe neimwe pfuma . Mushonga iwoyo uri mune imwe nzvimbo.
Pamuzhizha rekushandisa, nhumbi iyo itsva haichazogadziridzwa kuderedza. Iko $ 10,000 mamiriyoni acharatidzika pazhizha rebazi (rinowanikwa muPaiti, Zvimwe, uye Zvishandiso) se $ 10 000.
Asi mumakore ose aya, muchina wacho unoderedza kukosha (mari) nehuwandu hwekuderedza mari. Mugore rechipiri, kukosha kwemakoni kucharatidza pazhizha re $ 9,000.
Heino chikamu chinonyengera. Mushandisi hauiti zvachose muhutano - kusvikira watengeswa. Saka iyo inoratidzika mune zvinyorwa zviviri zvakasiyana: (1) mari yea assets yakaderedzwa, uye (2) yakawana kuderedzwa. Zvose zviyero zvepakutanga (mari) yefa. Misiyano iri pakati peiyo maviri ibhuku rinokosha rea assets.
Kukosha kwezvinhu zviri mubhadharo rinoratidzwa se:
- Mari yekutengeswa
- Zvishoma zvishoma zvakakonzerwa nokuderedzwa
- Inofanana nehuwandu hwebhuku reaifa iyo.
Muenzaniso Wekuunganidza Kukanganiswa kweMafungiro Okuenzanisa
Parizeri yekambani musi waDecember 31, 2015:
- Mari Yezvipfeko $ 239,000
- Zvishoma Zvishoma Zvakawedzerwa Kuora Kuwedzerwa $ 100,000
- Book Value Value Equipment $ 139,000
Yakagadzikana kuora uye neBusiness yako Mitero
Iwe hauzooni "Yakagadzika Depreciation" pane bhizimisi rebhazi rebhizimisi, asi kuderedzwa pachako kunosanganiswa, sezvakataurwa pamusoro apa, semari yegore negore mubhizimisi rebhizimusi uye kurasikirwa.
Yakagadzika kuora uye kuTa kweBusiness Asset
Paunotengesa zvinhu, semakambani anokurukurwa pamusoro apa, zvinotora zvakasara uye muwandu wehuwandu hwekuderedzwa kwezvinhu izvozvi, kubva pabheji. Sezvo mari yepakutanga yebhasiyo ichiri kuratidzwa mubhadharo, zviri nyore kuona kuti kubatsirwa kana kurasikirwa kwave kuchizivikanwa kubva kutengeswa kwezvinhu izvi.