Litaelo ka kopo ya chate litlaleho

Moralo oa litlaleho tsa boikarabello le lona tataiso kopo se akarelletsa ngollano Basic morero oa moruo. Ka mantsoe a mang, tshebetso kaofela ba se koahetsoeng.

Karolo ea pele ea ho chate litlaleho le taeo e pukwanana lona e na le boitsebiso bo mabapi le ho thepa ka nako e telele. Karolo ea pele e sebetsana le thepa intangible, e tsitsitseng le e meng ho bolela nako e telele.

Litaelo ka kopo ya chate litlaleho li bontša hore ka karolo ena akaretsa ya data ka ho ba teng ha ka, mokhatlo oa, 'me ho qeta:

1. mehlodi ya motheo e matleng a hae ho khamphani ya ka le letona ho thepa 'me a fumana ho latela tumellano ya a ntshe lichelete.
2. Intangible thepa hore khamphani e na le ka lebaka la litokelo tsa thepa.
3. Nako e telele mofuta wa matsete ka metsoalle le mekhatlo hokahaneng le ea khoebo, balebedi kapa mekhatlo e le motse-moholo tsoang linaheng tse ling, 'me ba bang.
4. Imported le thepa malapeng ho hlomamisa.
5. mefuta eohle ea matsete.
6. Karolo ea dipalelo nako e telele, litlaleho le a ntshe lichelete, ho busetswa morao liqoso, molato (nako e telele) basebetsi, amogetsweng tse ling (amogetsweng).

Ka karolo 2nd, litaelo tsa ma mwango tšebeliso tshupomolato koahela ea ka mokhoa o le boikarabello bakeng sa dintho boikarabello:

1. mehlodi ya konokono.
2. Apara chelete tsena.
3. mehlodi ya konokono amohetse ho latela tumellano eo a ntshe lichelete.
4. Nako e telele dipeeletso.
5. matsete a motse-moholo.
6. Thepa ho hlomamisa.
7. Amortization matlotlo intangible.
8. Intangible thepa.
9. liqoso swarwa le amogetsweng tse ling (amogetsweng) nako e telele tlhaho.

Litaelo ka kopo ya chate litlaleho ka karolo ea bobeli clarifies le boikarabello bakeng sa matlotlo a morao-rao. Litlaleho tse tlas'a inventories le thepa li reretsoe ho akaretsa ya data ka mokhatlong le ho ba teng ha:

1. Thepa metšoasong, a reka seka-o qetile lihlahisoa, thepa, dikarolo, ambalaji, mafura, phepelo ea lelapa, likarolo fokoletsoe le matlotlo a mang, tse ne a rerile hore o sebedise ka tshebetso tlhahiso kapa tshebetso ya ditshebeletso kapa mesebetsi.
2. Sebetsa ka tsoela pele.
3. Products ho rekiswa ho tsela e tloaelehileng ea opereishene.
4. Qetile thepa.

Litaelo ka kopo ya chate litlaleho hloka tsamaiso e itseng bakeng sa sebopeho sa boikarabello ba inventories thepa. E lokela, ka ho khetheha, lefa a lebisa tlhokomelo ho sebopeho bona boemo, chelete ho tsamaea, ka taelo ea ho revaluation le litsupa tse ling. bopaki ho lokela ho kenyeletsa tlhahisoleseding e mabapi le ho etsa lipatlisiso tsa mehloli fokotsa litsenyehelo tsa ho ba thepa, e bohlale tšebeliso ea matlotlo a bonahalang, fokotsa ditefello tshebediso ya, hammoho le litsela tsa polokelo le polokesegong tšoanetseng. Karolo ena e hlalosa kamoo ho bolela lihlooho tse boikarabello:

1. Thepa.
2. Liphoofolo bakeng sa fattening le ho ikatisa.
3. Fumana le thepa kotuloa.
4. Tlhahiso khōlō.
5. Seka-o qetile lihlahisoa ya hlahiswa ka semela.
6. Ho Sebeletsa malapa.
7. Ancillary liindasteri.
8. Thepa.
9. Holim'a theko.
10. Qetile lihlahisoa.

Karolong ea litlaleho receivable bo akaretsoa lesedi akhaonteng tloha bareki, ho tloha ho litho le ka tiasa yona ba lik'hamphani, likarohano arohaneng, hammoho le mekoloto ea fumaneng, ba nang le melato receivable, bathehi, basebetsi.

Karolong e ka chelete, matsete nako e khutsoanyane le ho tse ling tse thepa jwale litlaleho tse di ne a rerile ho ka akaretsa se ya data ka mokhatlong le chelete e fumaneha ho chelete ea moo le tsoang linaheng tse ling ka libanka litlalehong tsa ofising ea lebokose, hammoho le matsete a ka balebedi ba nako e khutsoanyane mofuta tahlehelo ea le likhaello.