Ukuthengiswa kwezimpahla: ukubalwa kwezimali, izibonelo kanye nokuphathwa ngokwe-Spanish General Accounting Plan (PGC)

Inicio » ezimali » Ukuthengiswa kwezimpahla: ukubalwa kwezimali, izibonelo kanye nokuphathwa ngokwe-Spanish General Accounting Plan (PGC)

Ukuthengisa izimpahla kuyinto ebalulekile kunoma yiliphi ibhizinisi lezentengiselwano.Ngoba kungaleso sikhathi lapho izimpahla ezithengwe ukuze zithengiswe kabusha ziguqulwa zibe yimali engenayo. Ngokombono wokubalwa kwezimali, akwanele ukumane "uthengise"; kubalulekile ukwazi ukuthi imali engenayo ingaqoshwa nini, ukuthi yimaphi ama-akhawunti ahilelekile, ukuthi lokho kuthengiswa kubhekwa kanjani, nokuthi kwenzekani nganoma yiziphi izaphulelo, ukubuyiselwa kwemali, noma izaphulelo ezingase zivele.

Ukwazi ukubala kahle ukuthengiswa kwezimpahla kubalulekile ekulinganiseni ama-akhawunti wonyaka ngendlela efanele.Ukuze ugweme amaphutha avamile e-VAT, bonisa amakhasimende, imali kanye nebhalansi yasebhange ngokunembile, futhi ungafaki emalini engenayo noma yini empeleni eyintengiselwano yezezimali efihliwe. Ngaphezu kwalokho, esimweni samanje, kungenzeka kakade ukusebenzisa abasizi bobuhlakani bokwenziwa abangochwepheshe be-accounting yaseSpain abasiza ekuchazeni i-General Accounting Plan (PGC) kanye ne-PGC yama-SME, yize kubalulekile ukuqonda ukuthi bayithuluzi, hhayi indawo yokwahlulela kochwepheshe.

Ziyini izimpahla futhi ukuthengiswa kwazo kuhilelani?

Izimpahla zibhekisela ezimpahleni ezithengwa yinkampani ukuze izithengise njengoba zinjalo, ngaphandle kokuzifaka kunoma yiluphi ushintsho.Azishintshwa, azenziwanga, noma ziqediwe; zitholakala nje ukuze zifakwe emakethe. Lezi zinto zigcinwa njengempahla kuze kube yilapho sekuyisikhathi sokuba zithengiswe, bese kuba yilapho kuphela lapho kutholakala khona imali engenayo yokuthengisa.

Nakuba izimpahla zihlala endlini yokugcina impahla zibhekwa njengezitokwe.Lezi zinto ziyingxenye yempahla edingekayo ukuze inkampani isebenze kahle. Kusukela ekuthengeni kuya ekuthengisweni, inkampani kumele ihlele ukuthenga, isitoko, kanye nokugcina, njengoba inzuzo kanye nokuguquguquka kwebhizinisi kuncike kakhulu kulokhu kuphathwa.

Ukuthengiswa kwezimpahla kuyisivumelwano lapho inkampani iletha khona izimpahla ezivela ekuhwebeni kwayo okuvamile ukuze ithole intengo ethile.Ngamanye amazwi, akukhona ukuthengisa umshini noma isakhiwo (okungabhekwa njengempahla ezinzile), kodwa ukuthengisa lokho kanye inkampani ekuthengayo ukuze ithengise kabusha. Lo mehluko ubalulekile ngoba ukuthengiswa kwezimpahla kuqoshwa kuma-akhawunti emali engenayo ngaphansi kweqembu 7 le-Spanish General Accounting Plan (PGC), kanti ezinye izinhlobo zokuthengisa zilandela imithetho ehlukene.

Imithethonqubo yokubalwa kwezimali yaseSpain idinga ukuthi ukuthengiswa kwezimpahla kubhekwe njengenzuzo kuphela uma kuhlangatshezwana nemibandela ethile ethile.Uma le mibandela ingahlangatshezwanga, ayinakubhekwa njengokuthengiswa kwezimali, noma ngabe kukhona ukudluliselwa okusemthethweni okubonakalayo noma isivumelwano sezomnotho esihilelekile; kwezinye izimo, kuzoba ukuthengiselana kwezezimali kunokuba kube ukuthengiswa kwangempela.

Kulo mongo, i-akhawunti 700 ethi “Ukuthengiswa kwezimpahla” iqopha imali engenayo evela ekuthengisweni kwezimpahla ezitholwe ukuze zithengiswe kabusha.futhi idlala indima ehamba phambili lapho iqopha ukuthengiswa kwemali, ukuthengiswa kwesikweletu, ukuthengiswa ngezaphulelo ze-invoyisi, ukuthengiswa okunenkokhelo ehlehlisiwe noma ukuthengiswa okuhlobene nezinye izimo zezentengiselwano ezivamile ekusebenzeni kwebhizinisi.

Ama-akhawunti amakhulu okuthengisa ahlobene nezimpahla

Uhlelo Lokubalwa Kwezimali Olujwayelekile luhlanganisa ama-akhawunti amaningana aqopha imali engenayo etholakala ekuthengisweni kwezimpahla kanye nokuhlinzekwa kwezinsizakalo.Akugcini nje ekuthengisweni kwezimpahla ezijwayelekile, kodwa futhi kufaka phakathi imikhiqizo engaphansi kwempahla, ukupakisha, izinsizakalo, izaphulelo, ukubuyiselwa kwemali kanye nezaphulelo ezihlobene nebhizinisi elijwayelekile lenkampani.

Phakathi kwama-akhawunti afanele kakhulu okuthengiswa kwezimpahla kanye nemisebenzi ehlobene nalokhu okulandelayo::

• Ukuthengiswa Kwezimpahla Ezingu-700: imali engenayo evela ekuthengisweni kwezimpahla ezitholwe ukuze ziphinde zithengiswe ngaphandle kokuguqulwa.
• 703 Ukuthengiswa kwemikhiqizo engaphansi kanye nemfucuza: ukuthengiswa kwezinto ezisele noma imikhiqizo engaphansi kwemikhiqizo ekhiqizwe enqubweni yokukhiqiza.
• 704 Ukuthengiswa kweziqukathi kanye nokupakishwa: imali engenayo uma izitsha noma amaphakheji kuthengiswa kumakhasimende futhi kungabhekwa njengokungabuyiselwa ngaphandle kokucatshangelwa okwengeziwe.
• 705 Ukuhlinzekwa kwesevisi: imali engenayo evela kumasevisi anikezwayo uma akha ingxenye yomsebenzi ojwayelekile webhizinisi lenkampani.
• Izaphulelo ezingu-706 ekuthengisweni kokukhokha ngokushesha: kufaka phakathi izaphulelo ezinikezwa ngokukhokha kusenesikhathi, okusebenza njengento enciphisayo yengeniso noma izindleko zezimali kuye ngendlela uhlelo olusebenzisa ngayo.
• 708 Ukubuyiselwa kwezentengiso kanye nokuthengiselana okufanayo: ukubuyiselwa kwamakhasimende kanye nezaphulelo ngemva kokufaka ama-invoyisi ngenxa yezimbangela ezifana nokukhubazeka noma izehlakalo.
• Izaphulelo Zokuthengisa ezingu-709: izaphulelo zevolumu ye-oda noma zokufinyelela amazinga athile okuthenga, ngokuvamile azifakiwe ku-invoyisi.

Ama-akhawunti angu-700, 703, 704 kanye no-705 asebenza njengama-akhawunti emali engenayo afakwa inani lokuthengisa, ekhokhiswa kuma-akhawunti amakhasimende noma ezimali (amaqembu amancane 43 noma 57). Ekupheleni konyaka wezimali, ibhalansi yayo idluliselwa ku-akhawunti 129 ethi “Inzuzo nokulahlekelwa”, ibe yingxenye yomphumela wonyaka.

Ngokwawo, ama-akhawunti angu-706, 708 kanye no-709 asebenza njengokulungiswa kokuthengisa noma njengama-akhawunti ezindleko axhumene nemali engenayoKuye ngendlela ethile yokuphathwa esetshenziswa yinguqulo ngayinye yohlelo, lawa ma-akhawunti adonswa imali yezaphulelo, imbuyiselo, noma izaphulelo ezinikezwe amakhasimende futhi zifakwe imali ekupheleni kwesikhathi ngokumelene ne-akhawunti 129 ukuze kulungiswe kahle umphumela.

Imibandela yokuqaphela imali engenayo evela ekuthengisweni kwezimpahla

I-Accounting Standard 14 ye-Spanish General Accounting Plan (PGC) isungula ukuthi imali engenayo evela ekuthengisweni kwezimpahla ingaqoshwa kuphela uma kuhlangatshezwana nezidingo ezinhlanu.Lezi zindlela zihambisana noHlaka Lomqondo Lokubalwa Kwezimali futhi zidinga ukuthi irekhodi libonise umongo wezomnotho wentengiselwano, hhayi nje ifomu elisemthethweni elisetshenzisiwe.

Ngokuqondile, izimo zokuqaphela imali engenayo evela ekuthengisweni kwezimpahla yilezi ezilandelayo::

1. Ukudluliswa kwezingozi ezinkulu kanye nezinzuzo zobunikazi kumthengi, kungakhathaliseki ukuthi ubunikazi obusemthethweni budluliselwe noma cha. Uma umthengi enelungelo lokuthengisela inkampani futhi inkampani inesibopho sokuthenga kabusha ngentengo yokuqala kanye nokubuyiselwa kwemali okufana nomboleki, kucatshangwa ukuthi lezo zingozi nezinzuzo azidluliselwanga ngempela.
2. Inkampani ethengisayo ayigcini ukuphathwa kwezimpahla kwansuku zonke ngezinga elivame ukuhlotshaniswa nobunikazi.futhi ayigcini ukulawula okusebenzayo phezu kwabo. Okusho ukuthi, ayibe isaqondisa noma ilawula ukusetshenziswa kwempahla ngokwezomnotho.
3. Inani lemali engenayo lingalinganiswa ngokuthembekile, ngaphandle kokungabaza okufanele ngentengo ezokhokhiswa ekugcineni ngokuthengiselana.
4. Le nkampani cishe izovuna izinzuzo zezomnotho zalokhu kuthengiselana.Ngamanye amazwi, ukuthi akukho ukungabaza okukhulu mayelana neqoqo.
5. Izindleko ezitholiwe noma ezizokhokhwa kulo msebenzi zingalinganiswa ngokwethembekaukuze inkampani ikwazi ukunquma kahle inani lokuthengisa.

Uma ukuthengiselana kungahlangabezani nale mibandela emihlanu ngesikhathi esisodwa, akukhona ukuthengisa okungabhalwa njengenzuzo.Lokhu kungaba, isibonelo, imali mboleko efihliwe, ukudluliselwa ngesivumelwano sokuthenga kabusha esixhasa ngempela, noma ukuthengiselana okusalinde ukuqedwa ezicini zako ezibalulekile.

Le nqubo ibaluleke kakhulu ezinkontilekeni eziyinkimbinkimbi, lapho kungase kube nesivumelwano sokuthenga kabusha noma izivumelwano nezikhungo zezimali.Ezimweni ezinjalo, nakuba ngokomthetho kubizwa ngokuthi ukuthengisa, ngokombono we-accounting singase sibhekane kuphela nokuthengiselana kwezezimali okufanele kubhalwe njengesibopho, ngenzalo, hhayi njengemali engenayo yokuthengisa ku-akhawunti 700.

Ukuhlolwa kokuqala nokulandela kokuthengiswa kanye nemali etholwayo yokuhweba

Ukuhlolwa kokuqala kwemali engenayo evela ekuthengisweni kwezimpahla kusekelwe enanini elifanele lenzuzo etholiwe.okuvame ukuhambisana nentengo okuvunyelwene ngayo ekuthengiselaneni. Kusetshenziswa uchungechunge lwezinguquko kuleli nani ukuze kuboniswe ngokunembile iqiniso lezomnotho lokuthengiselana.

Kuleyo mali kudonswa izaphulelo ezinikezwe kuthengiselwano ngokwalo kanye nenzalo engacacile efakwe enanini elilinganiselwe lemali mboleko.Ngaphandle kwezimali ezitholakalayo zesikhathi esifushane (ukuvuthwa okungadluli unyaka owodwa) ngaphandle kwesilinganiso senzalo esicacile, lapho umphumela wokunganciphisi isaphulelo ungabonakali. Kulezo zimo, ukuhlolwa kwenani elibonakalayo kuyavunyelwa, okwenza kube lula ukubalwa kwezimali.

Ukuhlolwa kokuthengiswa akubandakanyi intela edluliselwe kubantu besithathu.Lokhu akubandakanyi i-VAT noma intela yempahla ethengiswayo, noma amanani aqoqwa yinkampani egameni lezinkampani zangaphandle. Lawa manani aqoshwa kuma-akhawunti athile eziphathimandla zentela noma ababolekisi, kodwa awayona ingxenye yemali engenayo uqobo.

Ngemva kwalokho, imali etholwayo evela ekuthengisweni kwezimpahla ilinganiswa ngezindleko zayo ezincishisiwe.Inzalo eqongelelekile iqoshwa ku-akhawunti yenzuzo nokulahlekelwa kusetshenziswa izinga lenzalo elisebenzayo. Futhi, ngezimali mboleko ezinokuvuthwa konyaka owodwa noma ngaphansi, ezilinganiswa ekuqaleni ngenani lazo elilinganiselwe, leli nani elilinganiselwe liyagcinwa ngaphandle kokuthi kukhona ukukhubazeka.

I-Valuation Standard 16 ye-PGC Pyme isikhumbuza ukuthi ukuthengiselana okukodwa kungaqukatha izingxenye ezihlukile ezihlonzayoIsibonelo, ukuthengiswa kwezimpahla nezinsizakalo ezihlobene (njengokulungiswa, ukuthutha, noma ukufakwa). Ngezinye izikhathi kuzodingeka ukuhlukanisa ukuthengiselana kube izingxenye eziningana ngezinqubo ezahlukene, noma ngokuphambene nalokho, ukuqoqa ukuthengiselana okuhlobene okumele kuphathwe njengeyunithi eyodwa ngezinjongo zokubala.

Ama-akhawunti amakhasimende kanye neqoqo lokuthengisa

I-Akhawunti 430 “Amakhasimende” iqopha amalungelo okuqoqa kulabo abathenga izimpahla noma izinsizakalo zenkontileka ezihlobene nomsebenzi oyinhlokouma nje zingabhalwanga ezincwadini zezentengiselwano njengezincwadi zokushintshanisa noma amanothi esithembiso. Ngamanye amazwi, yi-akhawunti esetshenziswa lapho kuthengiswa ngesikweletu noma, ngezinye izikhathi, lapho kwenziwa ama-invoyisi futhi kutholwa inkokhelo ngokushesha ngemva kwalokho.

Ngokusho kwe-Valuation Standard 8 ye-PGC Pyme, imali etholwayo yokuhweba iqalwa ngenani layo elifaneleokuyinto empeleni evame ukuhambisana nentengo yokuthengiselana kanye nezindleko ezibangelwa ngqo. Lapho kubhekwene nezimali mboleko zesikhathi esifushane ngaphandle kwesilinganiso senzalo yesivumelwano, zingalinganiswa ngenani lazo eliphansi uma ukunganciphisi ukuhamba kwemali kungabi nomthelela omkhulu.

Ekuthengisweni kwemali, uma inkokhelo yenziwe kurejista yemali, ukufakwa kwe-akhawunti 700 yi-akhawunti 570 “Cash”Uma inkokhelo yenziwa ngokudluliselwa kwebhange noma ngezinye izindlela zasebhange, okufakiwe okuhambisanayo kuzoba yi-akhawunti eqenjini elincane 57 (amabhange). Ekuthengisweni kwezimali ngezigaba, imali engenayo ebhalwe ku-akhawunti 700 ibonakala ku-akhawunti 430 (Amakhasimende), ezokhokhwa kamuva njengoba izinkokhelo zitholwa.

Ekupheleni konyaka wezimali, ibhalansi "Yokuthengiswa kwempahla" kanye namanye ama-akhawunti emali engenayo idluliselwa ku-akhawunti yenzuzo nokulahlekelwa.kuyilapho amakhasimende e-akhawunti 430 ehlala ezimpahleni zebhalansi, okumelela amanani asele inkampani elindele ukuwabuyisa esikhathini esifushane noma eside.

Izinhlobo ezahlukene zokuthengiswa kwezimpahla kuye ngendlela yokukhokha

Emsebenzini wansuku zonke, izinhlobo eziningana zokuthengiswa kwezimpahla ziyahlukaniswa kuye ngokuthi inkokhelo itholwa kanjani., nakuba ngokombono wokubalwa kwezimali isisekelo sihlala sifana: imali engenayo yokuthengisa kanye nokulingana kumakhasimende noma kumgcinimafa.

Singakhuluma, phakathi kokunye, ngezindlela ezilandelayo ezijwayelekile:

• Ukuthengiswa kwezimpahla ngemaliIkhasimende likhokha uma selifikile, ngokuvamile ngokheshi noma ngokudluliselwa kwebhange ngokushesha. Okufakiwe okuhambisanayo kungukheshi (570) noma ibhange (572).
• Ukuthengisa ngokukhokha ngebhangeIqoqo lihanjiswa nge-akhawunti yasebhange, ukudluliselwa, i-POS terminal noma okufanayo; liqoshwa kuma-akhawunti asebhange ngaphakathi kweqembu elincane 57.
• Ukuthengisa ngokukhokha ngezinsimbi zokuhwebaIkhasimende lisayina amabhili okushintshanisa imali, amanothi esithembiso noma eminye imibhalo, eqoshwa kuma-akhawunti athile afanele ukwamukelwa esikhundleni sokushiya yonke ibhalansi kumakhasimende angu-430.

Kuzo zonke izimo, inani lokuthengisa libalwa kucatshangelwa inani lentengiselwano, intela ethile ethinta yona (ngaphandle kwe-VAT) bese kususwa izaphulelo ezifakiwe ku-invoyisi.I-VAT ekhokhiswayo iqoshwa ku-akhawunti 477 futhi ayiyona ingxenye yemali engenayo.

Ngaphezu kwalezi zindlela, kuvamile ukuthi ukuthengiswa kwezimpahla kuhambisane neminye imiqondo, njengezindleko zokuhamba ezingalindelekile ezidluliselwa kumakhasimende, izinsizakalo ezengeziwe, noma umshwalense. Lawa manani kumele ahlaziywe ukuze kutholakale ukuthi ayingxenye yokuthengisa okuyinhloko noma kufanele aphathwe njengemali engenayo ehlukile.

Izaphulelo, ukubuyiselwa kwemali, kanye nezaphulelo zokuthengisa

Ngesikhathi sokuthengiselana, izaphulelo, ukubuyiselwa kwemali, noma izaphulelo zivame kakhulu.okumele kubonakale kuma-akhawunti athile ukuze kungaphazamisi inani lemali engenayo noma umphumela wonyaka wezimali.

Izaphulelo zokukhokha kusenesikhathi (i-akhawunti 706) zinikezwa amakhasimende akhokha ngokheshi noma esikhathini esifushane kakhulu.Nakuba zihlobene ngomqondo wokuthengisa, zibhekwa njengezindleko zezimali noma imali engenayo ephansi enganciphisi inani lokuthengisa eliqoshwe ku-invoyisi uqobo, kodwa libalwa ngokwehlukana bese kamuva lithathwa njengenzuzo nokulahlekelwa njengezindleko noma ukulungiswa kwemali engenayo.

Ukubuyiselwa kwentengiso kanye nokuthengiselana okufanayo (i-akhawunti 708) kufaka phakathi kokubili imali ethunyelwe ngamakhasimende kanye nezaphulelo ngemva kosuku lwe-invoyisiLokhu kuvame ukubangelwa amaphutha ekhwalithi, ukubambezeleka kokulethwa, noma okunye ukwephulwa kwemithetho. Kudonswa imali yenani lokuthengiswa okubuyiselwe noma izaphulelo ezinikeziwe futhi ezifakwe, ekupheleni kwesikhathi, ngokumelene ne-akhawunti 129.

Izaphulelo zokuthengisa (i-akhawunti 709) ziyizaphulelo ezisekelwe ekufinyeleleni inani elithile lokuthenga noma ukuthengisa.Lawa mabhonasi, kungakhathaliseki ukuthi ngamayunithi, inani eliqoqiwe, noma ezinye izinhloso ezivunyelwene ngazo, ngokuvamile anikezwa ngaphandle kwe-invoyisi, ngakho-ke awanciphisi ngokuqondile inani lokuthengisa lokuqala kodwa aqoshwa njengezindleko noma imali engenayo ephansi kule akhawunti.

Le mibono ivumela ukulungiswa okungokoqobo kwesibalo senzuzo, okuhlukanisa ukuthengiswa "okuphelele" nemiphumela yezentengiselwano elandelayo.Ngale ndlela, ukubalwa kwezimali kunikeza isithombe esinembile kakhulu senqubomgomo yamanani, ikhwalithi yesevisi, kanye nemibandela enikezwa amakhasimende kulo lonke ubudlelwano bebhizinisi.

Izibonelo zokubalwa kwezimali zokuthengiswa kwezimpahla

Isibonelo esivamile sokuthengiswa kwezimpahla nge-VAT kanye nokukhokha ngemali kusiza ukubona ngokucacile ukunyakaza kwama-akhawuntiAke sithi inkampani ezinikele ekukhangiseni imikhiqizo ithengisa amayunithi ayi-100 ngo-€10 ngalinye, kanye ne-VAT engu-21%, kumakhasimende kazwelonke, bese iqoqa inkokhelo ngokheshi ngesikhathi esifanayo.

Ngosuku lokuthengisa, inani eliphelele lezimpahla kanye ne-VAT kubalwa kuqala.100 × €10 = €1.000 isisekelo esikhokhiswa intela, i-VAT 21% = €210, i-invoyisi iyonke €1.210. Ukufakwa kokuqala kuvame ukuqopha ilungelo lokuqoqa kumakhasimende noma ngqo irisidi lemali, kuye ngokuthanda kanye nezinqubo zangaphakathi.

Uma ubhalisa kuqala kumakhasimende, ukunyakaza kuzoba kanje:I-akhawunti 430 Customers idonswa imali engu-€1.210, kanti ama-akhawunti 700 Ukuthengiswa kwezimpahla ngo-€1.000 kanye no-477 Public Treasury, i-VAT ekhokhiswa u-€210 kuyafakwa. Ngemuva kwalokho, lapho kutholwa inkokhelo yemali, i-akhawunti 570 Cash idonswa imali engu-€1.210 kanti i-akhawunti 430 Customers idonswa imali efanayo.

Izinhlobo zalesi sibonelo zingafaka izaphulelo zokukhokha kusenesikhathi, izaphulelo, noma ukubuyiselwa kwemali.Isibonelo, uma isaphulelo sevolumu sinikezwa ngaphandle kwe-invoyisi, kuzosetshenziswa izaphulelo zokuthengisa ze-akhawunti 709, kukhishwe imali yesaphulelo bese kufakwa ikhasimende noma i-akhawunti yasebhange kuye ngokuthi kwenzeka kanjani.

Umqondo oyisisekelo uwukuthi i-akhawunti 700 izohlala iqopha inani lokuthengisa elihambisana nokulethwa kwezimpahla.kuyilapho ama-akhawunti angu-706, 708 kanye no-709 ezolungisa leso sibalo ngokusekelwe kunqubomgomo yesaphulelo, izinkinga zokulethwa kanye nezivumelwano ezilandelayo ezifinyelelwe namakhasimende.

Ukuthengiselana okuyinkimbinkimbi: ukuthengisa ngezivumelwano zokuthenga kabusha kanye nokuxhaswa ngezimali

Kwezinye izimo, inkampani ikhiqiza umkhiqizo, futhi ngaphambi kokuba iwulethe kumakhasimende okugcina, "iwuthengisela" isikhungo sezezimali esinesivumelwano sokuthenga kabusha.Le nhlangano ikhokhela inkampani ekhiqizayo inani elithile bese iba ngumnikazi osemthethweni wezimpahla, ize ibe ngumzuzi womshuwalense, kuyilapho izimpahla zihlala zisegumbini lokugcina impahla lenkampani.

Uma ikhasimende lakwamanye amazwe lifuna izimpahla, inkampani ekhiqizayo icela ukubuyiselwa enkampanini yezezimali.Umthengisi ukhokha intengo yokuqala kanye nenzalo okuvunyelwene ngayo bese ethengisa umkhiqizo kumakhasimende okugcina ngasikhathi sinye, okuhlanganisa intengo yezimpahla kanye, uma kusebenza, nezindleko zokuthumela ku-invoyisi. I-invoyisi ingafaka imininingwane yenkampani yezezimali ukuze ikhasimende likwazi ukukhokha inani ngqo.

Umbuzo oyinhloko ukunquma ukuthi ukuthengiswa kwenzeka nini ngempela ngokombono we-accounting.Futhi ukuthi ukuthengiswa kokuqala okusolwayo enkampanini yezezimali kufanele kubhekwe kanjalo noma njengomsebenzi wezezimali. Isigaba 34.2 seKhodi Yezentengiselwano kanye noHlaka Lomqondo lwe-Spanish General Accounting Plan (PGC) sidinga ukucatshangelwa kwezomnotho zale ntengiselwano, hhayi nje isimo sayo esisemthethweni.

Uma kutholakala ukuthi ukuthengiswa kwenkampani yezezimali kuhambisana nokuzibophezela ekuthengeni kabusha ngentengo yokuqala kanye nenzaloIsiphetho esivamile ukuthi lokhu akuyona ukuthengisa kwangempela ngokombono wokubalwa kwezimali, kodwa kunalokho kuyimali mboleko noma ilungiselelo lezezimali elivikelwe yimpahla. Ngakho-ke ukuthengiselana akuqoshwa njengokuthengisa nokuthenga okulandelayo, kodwa njengokuthengiselana kwezezimali okudala isikweletu esithwala inzalo.

Ngokuphathelene nokuthengiswa kwekhasimende langaphandle, kuzodingeka ukuthi kuhlaziywe ukuthi, ngesikhathi sesivumelwano, izingozi nezinzuzo ezibalulekile zobunikazi zidluliselwe yini. Futhi uma inkampani iyekile ukulawula izimpahla ngempumelelo. Iqiniso lokuthi izimpahla zihlala enqolobaneni yenkampani alikuvimbeli ukuqashelwa kokuthengiswa, uma nje amayunithi ehlonziwe kahle futhi ikhasimende empeleni lilawula ngokwezomnotho phezu kwawo.

Uma, ngemva kwalokho kuhlaziywa, kuphethwa ngokuthi ukuthengiswa kwekhasimende kufanele kuqashelwe,Inkampani izogcina ebhalansi yayo ilungelo lokuqoqa kuleyo klayenti kanye nesibopho enhlanganweni yezezimali, ngaphandle kokuthi inikeze ilungelo lokuqoqa ngokugcwele futhi, isebenzisa i-NRV 9 ekungaqashelweni kwezimpahla zezimali, kufanelekile ukungaqashelwa kwesikweletu ngoba sekwenzekile isabelo esiphelele.

Esivumelwaneni sokugcina nenkampani yezezimali, inkampani izothola umehluko phakathi kwenzalo eqongelelekile kanye nezindleko zokuhamba ezidluliselwe kumakhasimende.Zombili lezi zindlela, inzalo kanye nezokuthutha, kumele zivele ku-akhawunti yenzuzo kanye nokulahlekelwa ngokwesimo sazo, ngaphandle kokuzikhokhela ngenani elilodwa elifihla iqiniso lezomnotho langempela lomsebenzi.

Usekelo lobuhlakani bokwenziwa ekubalweni kwezimali zokuthengisa

Ukuthuthukiswa kwabasizi bobuhlakani bokwenziwa abaqeqeshwe ngqo ngezinsiza ezivela ku-Spanish General Accounting Plan kushintsha indlela okwenziwa ngayo ukubalwa kwezimali.Lezi zinhlelo, ezisekelwe kumamodeli athuthukile okukhiqiza, zivumela imibuzo mayelana nokuphathwa kokuthengiswa kwezimpahla, ukungena kwamakhasimende, izaphulelo, noma imisebenzi eyinkimbinkimbi ukuthi iphakanyiswe ngokushesha.

Ukufinyelela laba basizi kuvame ukwenziwa ngezithonjana kuwebhusayithi uqobo, izindawo zabasebenzisi, noma amapulatifomu athile ababhalisile.Uma usungaphakathi, ungabuza imibuzo, ucele izincazelo, ucele izibonelo zezihlalo bese ubuza imibuzo yokulandelela kuze kube yilapho imigomo isilungisiwe kahle, ukhumbula njalo ukuthi ayiwona amaphutha nokuthi kuyalulekwa ukuqhathanisa ulwazi nemithethonqubo esemthethweni.

Inzuzo enkulu ukuthi ama-akhawunti ezimali asetshenziswa esibonelweni ngasinye avame ukuxhunyaniswa ne- ishadi lama-akhawunti e-PGCLokhu kuvumela abasebenzisi ukuthi bahlole izincazelo, ubudlelwano bokubalwa kwezimali, kanye namanothi e-akhawunti ngayinye, kufaka phakathi lawo asemaqenjini amancane angu-70 (ukuthengisa) kanye no-43 (amakhasimende). Lokhu kwenza kube lula kakhulu ukuqonda ukuthi ukuthengiswa kwezimpahla kuhlelwe kanjani ngaphakathi kohlelo lonke.

Noma kunjalo, kubalulekile ukuthi uchwepheshe aqonde kahle imiqondo eyisisekelo.: uma kukhona ukuthengiswa kwangempela, yiziphi izimo ezibangela ukuqashelwa kwemali engenayo, ukuthi izaphulelo kanye nezaphulelo ziphathwa kanjani, noma ukuthi ungahlukanisa kanjani phakathi kokuthengiswa kwangempela kanye nokuthengiselana kwezezimali okufihliwe, ngoba umthwalo wemfanelo wokugcina wokubalwa kwezimali uhlala usenkampanini.

Ukuthengiswa kwezimpahla kuhlanganisa izinkinga zansuku zonke ezisebenzayo (ukuqoqwa, izaphulelo, ukubuyiselwa kwemali, amakhredithi amakhasimende) nezidingo zobuchwepheshe ze-PGC kanye ne-PGC PymeLezi zidingo zidinga ukuhlolwa okunembile kwemali engenayo, ukuhlonza i-akhawunti ngayinye ngaphakathi kwamaqembu amancane angu-70, 43, kanye no-57, kanye nokuhlaziywa kwengqikithi yezomnotho eyisisekelo yezentengiselwano eziyinkimbinkimbi kakhulu. Ukuqonda okuqinile kwalezi zinkinga, okusekelwa lapho kufaneleka khona ngamathuluzi e-AI, kwenza kube lula ukwethulwa kwezitatimende zezimali ezithembekile neziwusizo zokwenza izinqumo.