Akoranga Take Kaute Pūtea
Pendahuluan
He wāhanga nui o ngā mahi pakihi te kaute pūtea, ko te whāinga he whakarato i ngā mōhiohio pūtea e tika ana ki ngā kaipupuri moni, pērā i ngā rangatira, ngā kaipupuri moni, ngā kaituku nama, me ētahi atu rōpū e hiahia ana ki ngā mōhiohio. Ko te mahi matua o te kaute pūtea ko te tuhi, te whakarōpū, te whakarāpopoto, me te ripoata i ngā whakawhitiwhitinga pūtea. I roto i tēnei tuhinga, ka matapakihia e mātou ngā tauira tauira kaute pūtea hei mārama ake i te whakamahinga o te ariā kaute pūtea i roto i te mahi o te ao tūturu.
Te Take o te Kamupene X: Ngā Whakawhitiwhitinga Hoko me te Hoko
Papamuri o te Kamupene
He kamupene hokohoko ipurangi a Kamupene X. Ka hokona e ia ngā hua mai i ngā kaihanga, ā, ka hokona atu ki ngā kaihoko mā roto i ngā toa tūturu me ngā tūāpapa hokohoko ipurangi. I tōna tau tuatahi o te mahi, i tūtaki a Kamupene X ki ētahi whakawhitiwhitinga nui i tika kia tuhia me te ripoatatia tika.
Te Hokonga Taonga
I te 1 o Pēpuere, 2023, i hokona e te Kamupene X ngā taonga mai i te kaihanga Y, ko te uara he Rp 100.000.000 me ngā tikanga nama o te 2/10, n/30, ko te tikanga ka whiwhi te kamupene i te hekenga 2% mēnā ka utua i roto i ngā rā 10, ā, ko te rā kati katoa he 30 rā.
Te Tuhituhinga Tuatahi:
Pukapuka:
""
Hokonga Taonga (D) IDR 100.000.000
Ngā Utu Tauhokohoko (K) Rp. 100.000.000
""
Ngā hekenga utu me ngā hekenga hoko
I utua e te Kamupene X te nama i te 8 o Pēpuere, 2023, i roto i te wā whakahekenga pai. Ko te whakahekenga i riro mai he 2% o te utu hoko.
Tātaitanga Whakahekenga:
""
2% o te Rp. 100.000.000 = Rp. 2.000.000
""
Te Moni i Utua:
""
Rp. 100.000.000 – Rp. 2.000.000 = Rp. 98.000.000
""
Te Tuhi i te Puka o te Utu me te Whakahekenga:
Pukapuka:
""
Ngā Utu Tauhokohoko (D) Rp. 100.000.000
Moni (K) Rp. 98.000.000
Hekenga Hoko (K) Rp. 2.000.000
""
Te Hoko Taonga
I te 15 o Pēpuere, 2023, i hokona e te Kamupene X ngā taonga hokohoko ki ngā kaihoko e $150.000.000 te uara me ngā tikanga nama o te 2/10, n/30. Ko te utu o ngā taonga i hokona (COGS) o ngā taonga i hokona he $90.000.000.
Te Tuhi Hoko:
Puka Hoko:
""
Ngā Pūkete Whiwhinga (D) Rp. 150.000.000
Hokonga (K) Rp. 150.000.000
""
Te Pukamata HPP:
""
Te Utu o ngā Taonga i Hokona (D) Rp. 90.000.000
Taonga Taonga Hokohoko (K) Rp. 90.000.000
""
Rīhiti Utu me te Whakahekenga Hoko
I utua e te kiritaki te nama e tika ana kia utua i te 20 o Pēpuere, 2023, i te wā whakahekenga pai. Ko te whakahekenga i hoatu ki te kiritaki he 2% o te uara hoko.
Tātaitanga Whakahekenga:
""
2% o te Rp. 150.000.000 = Rp. 3.000.000
""
Te Moni i Whiwhi:
""
Rp. 150.000.000 – Rp. 3.000.000 = Rp. 147.000.000
""
Te Tuhituhi i te Rīhiti Utu me te Whakahekenga i roto i te Pukamata:
Pukapuka:
""
Moni (D) Rp. 147.000.000
Hekenga Hoko (D) Rp. 3.000.000
Ngā Pūkete Whiwhinga (K) Rp. 150.000.000
""
Te Take o te Kamupene Y: Ngā Whakarerekētanga me te Whakahekenga Uara
Latar Belakang
He kamupene hangahanga a Kamupene Y e hanga ana i ngā taputapu whare. I roto i āna pūrongo pūtea mō te tau e mutu ana i te 31 o Hakihea, 2023, me mahi e te kamupene ētahi whakarerekētanga me te tuhi i te hekenga uara.
Te Whakatikatika i ngā Whakapaunga Utu
Ka utua e te kamupene ngā utu i ia rua wiki. I te mutunga o te tau, e 20.000.000 tāra te utu kāore anō kia utua.
Te Tuhi Whakatikatika:
Pukapuka:
""
Utu Utu (D) Rp. 20.000.000
Nama Utu (K) Rp. 20.000.000
""
Penyusutan
I hokona e te kamupene tētahi mīhini whakaputa e $500.000.000 te uara i te 1 o Hānuere, 2023, ā, e whakatau ana rātou ko te roanga o te ora o te mīhini he 10 tau, me te uara toenga he $50.000.000. Ka tatauhia te hekenga uara mā te whakamahi i te tikanga rārangi-tika.
Te Tātaitanga o te Whakahekenga Uara ā-Tau:
""
= (Rp. 500.000.000 – Rp. 50.000.000) / 10
= Rp. 45.000.000 ia tau
""
Te Tuhi i te Whakahekenga Uara:
Pukapuka:
""
Whakapaunga Whakahekenga Uara (D) Rp. 45.000.000
Te Whakahekenga Uara Kohikohi (K) Rp. 45.000.000
""
Tātaritanga Take
Mai i ēnei rangahau take e rua, ka kitea te whakahaere tika o te tukanga tuhi i ngā tauwhitinga pūtea i runga anō i ngā mātāpono kaute. Anei ētahi o ngā kaupapa tātari:
Te take o te Kamupene X:
1. Te Whakamahinga o ngā Hekenga: Ka whakamahia e ngā kamupene ngā hekenga hoko hei whakaiti i ngā utu hoko, me te tuku hekenga hoko hei kukume i ngā utu tere mai i ngā kaihoko.
2. Te Tuhi i ngā Tauwhitinga Takirua: I muri i ia tauwhitinga, ahakoa hoko, hoko rānei, ka tuhia ngā whakapaunga e pā ana, arā, ngā hekenga me ngā utunga whakamutunga.
Te Take o te Kamupene Y:
1. Ngā Whakatikatika i te Mutunga o te Tau: Ka whakatikatika te kamupene kia mōhio ai kei te tuhia ngā whakapaunga pēnei i ngā utu kāore anō kia utua, kia rite ki te wā kaute.
2. Te whakahekenga uara: Ka tatauhia te whakahekenga uara mā te pūnaha hei tohatoha i te whakapaunga rawa pumau puta noa i tōna roanga ohaoha.
Whakamutunga
Mā ngā tauira i runga ake nei ka kitea te hiranga o te kaute pūtea i roto i ngā mahi pakihi. Mā te tuhi tika i ngā tauwhitinga me ngā whakatikatika tika, ka taea e ngā kamupene te whakaputa i ngā pūrongo pūtea pono me te tika . Ko te whakamahinga o ngā ariā kaute pūtea , pērā i te tuhi i ngā hekenga utu, ngā whakatikatika utu, me te whakahekenga uara o ngā rawa pumau, he mea nui ki te pupuri i te pono o ngā mōhiohio pūtea.
Mā te mārama pai ki te āhua o te tuhi me te pūrongo i ngā tauwhitinga pūtea, ka taea e ngā kaipupuri hea te whakatau pai ake, whai whakaaro hoki. Ehara i te mea ka whakapai ake i te whai huatanga o te pakihi anake, engari ka hanga hoki i te whakawhirinaki i waenga i te kamupene me ōna kaipupuri hea.
