Total capitalization zvazvingava uye ayo kukarukureta

zvinyorwa zvakasiyana chaizvo yakawanda nzeve akabhadhara zvinotaurwa chivharo mwero uye sei inofungidzirwa. Zvisinei, muchikwata che "kunopindirana capitalization mwero" inoda imwe mberi tsananguro.

It rinowanikwa sezvo quotient yaunganidzwa kugovera uchishandisa haibatsiri iri kukosha zvachose kutengesa mutengo yose boka kana zvinoberekwa zvavakanga vachida kuita. The chakarurama rinosanganisira kukosha uye kudzoka mari, uye avo goho ukoshi. Kutsunga nenzira iyi inosiya zvikwereti - saka zvinofungirwa kuti kambani haana chikwereti-refu. kukosha iri ipapo inobatanidzwa pamwe yose musika ukoshi. Izvi zvinoitwa sezvinotevera: zvinofungirwa kuti chikamu chikwereti refu nyasha noumhizha makambani. Shure kwaizvozvo, mumbure ukoshi kunotangira ane zvebhizimisi kana chigadzirwa (dzaona maererano netsika asati mutero) inowedzerwa depreciation mutariri, uyewo mari avo chakakonzerwa namaneja kambani kubhadhara mubereko.

chikwereti Long-izwi iri kuwedzera kukosha wekambani Nokutendeka guta nechiyero pepa. Uyezve, maererano chete nzira, mutengo inowedzerwa purofiti kubva muzana mhosva vose tinofanira kugara kukosha chikwereti. Nyaya idzi dziri zvakakwana bvumidzwa kunze (mari), uye saka hariwaniki zvakakwana, uye kunyange zvakawanda kunyorerana hwaro richadzokera pamusoro inivhesitimendi. Asi pakupedzisira zvinoitika wemauto capitalization zvazvingava yakadaro, iyo inoratidza kukosha zvachose kudzoka (anomuka nokuda amortization uye depreciation), uyewo kukosha yemari (kusanganisira mubereko), panyaya uwandu nokururama guta iri zvebhizimisi kana kambani uye rakumbirwa mari.

Kuenzanisira sei munhu capitalization zvazvingava, iyo kukarukureta anoitwa nenzira yakafanana, taifunga kuti mashoko nokuda kukarukureta ose yasarudzwa mashoko JSC. Tinomiririra ichi Nzira danho nedanho fomu.

Step 1. Pano, kutsunga iri zvachose ukoshi migove ari boka kana makambani. Izvi anoshandisa Zvichakadaro kukosha nguva iyo inonyanya anoratidza nokugadzikana tichitarisa pamusika zvinhu. Izvi avhareji mutengo kunobatsira kuwanda nokuwanda zvavo migove kuti wapiwa muna turnover nokuda yasarudzwa kumwedzi. Uyezve, funga mukana nechokwadi yakabvumira kugadziriswa kwemutemo wekuita kuti kuverenga kufungisisa nzvimbo mugove. The chokupedzisira ukoshi ndiyo yose pamusika kukosha bhizimisi.

Danho 2: Panguva pachinhanho ichi, pane kuwedzera dzemaitirwe kukosha chikwereti-refu kuti kusarudzwa nguva kuti vakaverenga mutengo womunhu zvavo mugove.

Step 3. Pano, mumbure vanobatsirwa zviri zvebhizimisi, dzaona kuti kuripwa mutero, inowedzerwa kukosha depreciation.

Step 4. Panguva Danho iri uwandu mambure mari uye depreciation mari yakakamurwa Verengai mutengo, izvo vakawana nokuwedzera mumusika kukosha zvinhu uye chikwereti kwenguva refu. Somugumisiro, tinowana mufananidzo, iyo inozivikanwa nokuva zvachose capitalization unodiwa.

Step 5. Zvinofungidzirwa mambure purofiti pamberi mutero uye kukosha depreciation uye kufarira mari.

Danho 6: The ukoshi vakawana apo rapfuura kukarukureta rakakamurwa pamwero Consolidated, mwero zvakatemwa pachishandiswa mashoko kubva vachida Database. Pasina izvozvo, kana kukundikana kwavo, kuti nzira nzira inoshandiswa, zvakatemwa nokuda mwero capitalization. Real Estate, kuunza mari kambani, sezvo chinhu kukarukureta iri nyaya iri haana kumbofunga nezvarwo. Kwakavakirwa nzira nzira iyi nzira inoenderana summation indices.

Step 7. Zvinonzi chinoitwa kugovera uwandu mambure mari uye depreciation kukosha yose bheji. Mugumisiro mutengo izere zvakarurama kana asingashumbi kambani kwakavakirwa kukosha rakumbirwa mari.

Zvinofanira kucherechedzwa kuti, mukati Masvomhu zvakanzi vaifungidzira kuti chikwereti kwenguva refu akanga vaifungidzira sechikamu zvakarurama. Ndezvomuzvarirwo kuti kuverenga kuti kubaya zvakasimba vanofanira kubudisa kubvisa kukosha kwenguva refu chikwereti Indekisi zvakarurama mitengo.