Mari odhita: nyore kuti zvakaoma

Odhita - ndiko kuziva mashoko wezvemari zvebhizimisi upi kusawirirana chaiko hunowanika uye kuwana zvikonzero musiyano uyu urongwa zvavakanga vachida kuita kuti ndizvidavirire. Kune akasiyana mhando odhita, chokuita mhando dzakasiyana-siyana dzebhizimisi kwacho uye zvinhu zvakasiyana-siyana ongororo uye ongororo. Humwe howa akadaro ndiye odhita mari. Nezvake uye hurukuro vedu nhasi nyaya.

mari odhita - iyi ndiyo bvunzo ariko mari mari dzinoshandiswa zvebhizimisi uye yakarurama kuratidza kufamba vavo magwaro. Chivimbo chakasimba rokuzvidavirira uye mari neShanduro vachishoropodza kuti zvavakanga vachida kuita. Achiri - nokuti chizvidavirire uye Auditing mari chokuita kweropa negadziriro upi zvebhizimisi - mari kuti vanoumba ayo liquidity uye chiito sezvo zvakasikwa Chinoshandiswa kuita upfumi basa.

Kufanana mimwe mhando odhita, odhita mari iri kambani kunosanganisira vachiongorora chekambani mari anotevera nzira:

Kuvapo - the wevanoongorora akaunzi vanofanira nechokwadi kuti magwaro hwakaratidzwa iri mari chaizvo vari kurasa zvavakanga vachida kuita. Nokuti ichi, kuti wevanoongorora akaunzi haazobvumiri mari, uyewo achitarisa mashoko kubva kumahombekombe kwenhoroondo kambani.

Kodzero muridzi - the odhita mari hwaizogadzwa zvachose kana mari zvakasimba anekodzero tenzi, kana dzimwe mari hamuzi kambani. Somuenzaniso, mubairo tsvimbo muruoko, ndiye achiri zvebhizimisi, asi chaizvoizvo zviri kuda pfuma revashandi chekambani.

Kukoshesa - odhita Mari anofanira kuratidza kana mari chaizvo zvebhizimisi, uyewo avo neShanduro zvinofungidzirwa nemazvo. Kana mari uye mari National mari nhoroondo yakajeka zvose, nezviri zvinhu zvakawanda zvakaoma. By neShanduro vari hochekoche mari tsika, anokosha nesimbi, uyewo pfupi-rokuti kuchengetedzeka. Chakaomesesa Chikamu - kusimbisa ukoshi chaihwo ava yesangano musi rokuongorora uye, naizvozvo, kuti asimbise kana kuramba yakarurama Mari inofungidzirwa. Verification mari, kunyange zvazvo zvichiita sokuti pakutanga aitarire nyore, unogona kuva hwakazara zvakawanda zvinoshamisa kuti vateereri matambudziko.

mari odhita rinoitwa kushandisa-siyana magwaro kushanda hwokuti basa dzimwe akavhiyiwa uye Kuwanikwa mari kurasa zvavakanga vachida kuita. magwaro akadaro mubhengi mashoko pamusoro mamiriro zvavakanga vachida kuita nyaya, zvirevo (zvinhu uye chionekeso), kuratidza kuerera mari kuti mari remazita, mubhadharo zvinyorwa nemashoko vanozvidavirira netsvimbo vanoratidza nyaya uye dzosera kuita-siyana acquisitions, uye zvimwe zvinyorwa. Kamwe kuedzwa mabviro magwaro zvakafanira kuti ritsigire yakarurama pamusoro Posting kwemigumisiro pamusoro nhoroondo rokuzvidavirira kushandiswa, uye tarisa kururama kwemashoko kupinda kwavo matanda, iyo ledger uye rakarurama kuratidzwa migumisiro iri mitsara mari. Izvi zvinobvumira kuti kutevera zvose mumatanho rokuzvidavirira kuti kwema mari uye nguva kuziva chero kusabvumirana mhando.

Kufanana mimwe mhando odhita, odhita mari kumigumo wevanoongorora akaunzi Mushumo (tsamba O), umo wezvikoro anopa kuongororwa yake nhoroondo mari uye anoratidza zvakanaka kana kunaka mutongo, zvichienderana kukomba (materiality kana zvinhu) zvikanganiso uye zvikanganiso vanozivikanwa munguva odhita.
Sezvaunogona kuona, kuti odhita mari haisi akasiyana zvikuru nemamwe marudzi inspections, kunze kwekanguva. Kunobudirira Wakaverenga !!!