Deymaha hadda jira, qoondaynta iyo muuqataa in sheet dheelitirka

Erayga "hantida hadda" waxaa asal ahan Guddiga Caalamiga ee Heerarka xisaabinta iyo damaanad sida ee IAS caadiga ah - dukumenti ka kooban bayaanka mabaadii'da iyo processing caadiga ah ee nidaamka xisaabaadka.

Sida ku qoran dukumentigan, hantida waa khayraad, kaas oo helay ganacsi ama shirkad in waxqabadka ee la soo dhaafay iyo kii ayaa la filayaa in faa'ido laga helo mustaqbalka. Iyada oo ku saleysan xaqiiqda ah in in qeexidda aad u kooban yahay rafcaan in dhimaya markii, la kala saaro hantida on shuruudaha suurto gal waxtar leh. On dhulka this, hantida waa distinguished:

- muddo-dheer (kuwa leh nolosha suurto galka ah ee hal sano ama in ka badan oo faa'iido leh);

- hantida hadda (kuwa la siiyey in ka yar hal sano).

Intaa waxaa dheer, heerarka caalamiga ah iyo in la dhiso sharciyo ka yar taas oo ay lagama maarmaan tahay si ay u fuliyaan soocidda hantida. Sayidka, xeerarka u hantida hadda ka mid ah:

- isticmaalka qorsheeyay gudahood wareegga qalliinka;

- loogu tala galay in loo isticmaalo si gaar ah ujeedo ganacsi,

- hantida, qorsheeyay fulinta hal sano gudahood;

- kuwaas oo loo soo bandhigay qaab lacag.

Dhammaan dadka kale waa in laga codsadaa in ay hanti aan hadda.

In xisaabaadka, hantida hadda ka mid ah waxyaabaha soo socda:

- iyada oo aan khayraadka laga reebo, badeecad iyo qalab;

- kharashka mustaqbalka in la qoro off mustaqbalka, muddada warbixintan,

- lacagta caddaanka ah;

- maalgelin muddo gaaban;

- lacagaha horay loogu talagalay barashada afku waxay isu hantida;

- xisaabaadka ee hadda ;

- qoraalada muddo gaaban;

- receivables muddo gaaban.

Sida caadiga ah, hantida waqtigan in xisaabaadka qoran yihiin si ay hantidooda soo degaya. xigxiga Tani waa sida soo socota: lacag kaash ah, maalgelinta, xisaab lacagta (DZ), ogaansho dabeecada iyo jaro. Intaa waxaa dheer, iyadoo la raacayo IAS, noocyada kala duwan ee hantida hadda siyaabo kala duwan ka muuqataa in ay isu dheelitirka.

Cash - at qiimaha wejiga, milicsiga ah maal-gaaban ka dhacaya ama qiimaha suuqa ama at hoose ee tilmaamayaasha, kuwaas oo loo qaaday sida faa'iidada iyo qiimaha suuqa. By wadarta faa'iidada filayaa qiyaasay DZ iyo ogaansho iyo lacagaha horay - at qiimaha.

Oo dhan hantida shirkadda ama shirkadaha ku lugta leh ganacsiga, taas oo ah waxa lagu gartaa ma aha oo kaliya by dhaqdhaqaaqa suuqa, laakiin sidoo kale ku kici wax ku ool ah. In la qiyaaso codsan tallaabooyin dhamaystiran, mid ka mid ah taas oo ah tilmaanta of dhaqdhaqaaq in hantida waqtigan. Dareenkan, hantida wareegga hadda waa a collection of horgalaha gaar ah, kaas oo ay u muujiyaan wax ku oolnimada isticmaalka kasta oo ka mid ah noocyada iyo hab gaar dhaqaale. Tusaale ahaan, lacagta xisaab ka muuqataa iyo tijaabiyey by yahay heerka dakhli ay. TMZ Wehliyaha isbeddelkaas ayaa muujinaysa xaddiga lacagta celcelis ahaan iibka badeecadaha iyo adeegyada muddo cayiman. Security Enterprise TMZ ka muuqataa arrin ku habboon ammaanka in ay muujinaysaa khayraadka ama xad-dhaaf ah ama yaraanta muddada warbixintan. Aad u muhiim ah waa arrin ah in muujinaysaa saamiga kasta oo ka mid ah noocyada kala duwan ee hantida, wadarta hantida hadda cidda. Its kaalin gaar ah oo weyn marka la qorshaynayo horumarka oo ka mid ah ganacsiga iyo go'aanka istiraatiijiyad ganacsi.

In a barbardhig falanqaynta bayaano maaliyadeed oo sidoo kale loo isticmaalaa tilmaan sida hantida hadda la xidhiidhaan qiimaha oo dhan maalgelinta jiidatay by shirkadda this inta lagu jiro mudada of sannadkii. Sida caadiga ah, shirkadaha ee warshadaha leh caasimada sare waxay leeyihiin tirooyin yar yahay isbeddelkaas, iyo shirkadaha jumlada - sare.