Accounting Yepakati Pezvemari: Mbiru dzeBharanzi Yemari yeKambani
Kuverengera mari pakati nepakati chikamu chidiki mukati mekuverenga mari chinoita basa rakakosha mukuona kuti mari yakagadzikana uye mishumo yemari yakarurama musangano. Chaizvoizvo, kuverenga mari pakati nepakati kunotarisa pakugadzirira magwaro emari akadzama uye akaomarara kupfuura kuverenga mari zvishoma, uye kunogadzirira vadzidzi nenyanzvi matambudziko makuru enyika yemari.
Tsanangudzo uye Kukura kweAkaunti Yezvemari Yepakati
Bhuku rezvemari repakati nepakati rinobata nyaya dzakasiyana-siyana, dzinosanganisira asi kwete kungogumira kumashoko emari akabatanidzwa kana akabatanidzwa, kushuma kwezvikamu, kushuma kwemari kubva kune mamwe magwaro, uye kushuma kwemitero yakanonoka. Kosi iyi inopa zambuko pakati pepfungwa huru dzinodzidzwa mukutanga kwekuverenga mabhuku nematambudziko akaomarara anosangana nawo mukuverenga mabhuku kwepamusoro.
Kuwanda kwe accounting yemari yepakati kunosanganisira nzvimbo nhatu huru:
1. Kuyerwa Kwemari uye Kuzivikanwa: Izvi zvinosanganisira kuongororwa uye kuzivikanwa kwezvinhu, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa.
2. Kugadzirira uye Kupa Zviziviso Zvemari: Izvi zvinosanganisira kugadzirira zvirevo zvemari (mapepa emari), zvirevo zvepurofiti nekurasikirwa, zvirevo zvekuchinja kwemari, uye zvirevo zvemari.
3. Kuongorora neKududzira Mari: Kugona kuongorora mishumo yemari kuti ipe ruzivo nekuvandudza mashandiro emari ekambani.
Maitiro Ekuzivisa Mari
Chinhu chakakosha pakuverengera mari pakati nepakati ndechekushandiswa uye kutevedzera mitemo yekuverenga mari inoshanda, yakadai seGenerally Accepted Accounting Principles (GAAP) kana International Financial Reporting Standards (IFRS). Mitemo iyi inovimbisa kuti zvirevo zvemari zvinoenderana, zvakajeka, uye zvakafanana mumakambani akasiyana.
IFRS vs. GAAP
IFRS chiyero chepasi rose chemishumo yemari chinoshandiswa munyika dzakawanda pasi rose, nepo GAAP chiyero chinoshandiswa zvakanyanya muUnited States. Masisitimu ese ari maviri ane chinangwa chimwe chete chekupa hurongwa hwakafanana hwemishumo yemari, asi akasiyana muhunyanzvi hwekuita kwavo.
Semuenzaniso, kana zvasvika pakuzivikanwa kwemari inowanikwa, IFRS inowanzova yakavakirwa pamitemo yakawanda uye inoda hunyanzvi hwakakura, nepo GAAP yakavakirwa pamitemo yakawanda ine nhungamiro dzakasimba. Kunzwisisa zvakakwana mitemo iyi kwakakosha kune vanoita zvemaakaunzi emari vari pakati pebasa, kunyanya avo vanoshanda mumakambani epasi rose.
Maitiro eAkaunti yeMari yePakati
Kuyerwa kweZvinhu neZvikwereti
Kuyera midziyo nezvikwereti chimwe chezvinhu zvikuru mukuverenga mari pakati nepakati. Midziyo inogona kurongwa seyazvino kana isiriyo, nepo zvikwereti zvinogonawo kurongwa seyenguva pfupi kana refu. Kukoshesa midziyo nezvikwereti nemazvo kwakakosha pakupa mufananidzo chaiwo wemamiriro emari ekambani.
Magwaro Emari Akasanganiswa
Makambani anowanzova nemakambani akawanda, uye kugadzirira magwaro emari akabatanidzwa inzira yekubatanidza magwaro emari emakambani aya neekambani huru. Izvi zvinoda kubvisa kutengeserana kwemukati mekambani uye kuagadzirisa kuti aratidze mamiriro echokwadi emari ekambani iyi yakabatanidzwa.
Kuzivikanwa Kwemari Inowanikwa
Kuzivikanwa kwemari inowanikwa inyaya yakaoma uye inowanzo gadziriswa nemitemo. Mari inowanikwa inofanira kuzivikanwa zvichienderana nematanho mashanu akatsanangurwa muIFRS 15 kana ASC 606, ayo anosanganisira kuziva chibvumirano nemutengi, kuziva zvisungo zvekushanda mukati mechibvumirano, kuona mutengo wekutengeserana, kugovera mutengo wekutengeserana kune zvisungo zvekushanda, uye kuziva mari inowanikwa kana (kana se) zvisungo zvekushanda zvazadzikiswa.
Matambudziko muIntermediate Financial Accounting
Kuomarara kweKutengeserana Kwemari
Kambani painokura, kutengeserana kwayo kwemari kunowedzera kuoma. Izvi zvinosanganisira zvishandiso zvemari zvakasiyana-siyana zvakaita sema derivatives, kubatanidzwa, spin-offs, uye kutengeserana pakati pemakambani. Chimwe nechimwe chekutengeserana uku chinoda kunzwisisa kwakadzama uye kuongororwa kwakanyatsonaka kuti ive nechokwadi chekuti mishumo yakarurama uye yakarongeka.
Kutevedzera Mitemo
Mamiriro ezvinhu ekutonga anogara achichinja ndeimwe dambudziko mumabasa ekuverenga mari ari pakati nepakati. Nyanzvi dzezvekuverenga mari dzinofanira kugara dzichiziva nezvekuchinja kuri kuitika mumitemo yekuverenga mari, mitemo yemitero, nemimwe mitemo inokanganisa mishumo yemari. Kutevedzera mitemo iyi kwakakosha kwete chete kudzivirira zvirango zvepamutemo asiwo kuchengetedza mukurumbira wekambani nekuvimbika kune vane chekuita nayo.
Tekinoroji yeRuzivo rweAkaunti uye Masisitimu
Kufambira mberi muhunyanzvi hweruzivo kunounzawo matambudziko nemikana muhurongwa hwekuverenga mari hwepakati nepakati. Hunyanzvi hwekuverenga mari (AIS) nehurongwa hwekuronga zviwanikwa zvemakambani (ERP) zvinopa mukana wekugadzirisa data rezvemari zviri nyore uye zvakarurama. Zvisinei, kushandisa nekuchengetedza masystem aya kunoda mari yakawanda uye hunyanzvi hwakadzama hwehunyanzvi.
Kuongorora uye Kududzira Data Rezvemari
Imwe yehunyanzvi hwakakosha mu intermediate financial accounting kugona kuongorora nekududzira data rezvemari kuti ritsigire kuita sarudzo dzemaneja. Izvi zvinosanganisira kushandisa nzira dzakasiyana-siyana dzekuongorora dzakadai se financial ratios, trend analysis, uye variance analysis kuti ipe ruzivo rwekushanda kwemari yekambani uye hutano hwayo.
Basa reIntermediate Financial Accounting mukuita sarudzo
Kuverenga mari pakati nepakati hakusi kungogadzira magwaro emari chete, asiwo kunopa hwaro hwekuita sarudzo dzine chekuita nehurongwa uye mashandiro. Heano mamwe mapoinzi apo ruzivo kubva kumabhuku emari pakati nepakati runokanganisa kuita sarudzo:
Kuongorora Mashandiro Emari
Mashoko emari anoratidza mufananidzo wakazara wekushanda kwemari kwekambani. Zviyero zvakaita sekudzoka kwezvinhu (ROA), kudzoka pamari (ROE), uye chiyero chiripo zvino zvinobatsira manejimendi kuongorora kushanda zvakanaka kwekushandiswa kwezvinhu uye mari, pamwe nekukwanisa kwekambani kuzadzisa zvisungo zvayo zvenguva pfupi.
Kuronga Nekudzora Mari
Ruzivo rwunobva mumishumo yemari runoshandiswa mukuronga bhajeti uye kudzora mari. Vatungamiriri vanogona kuronga bhajeti rine musoro, kutarisa mashandiro chaiwo zvichienderana nebhajeti, uye kutora matanho ekugadzirisa kana zvichidikanwa.
Ongororo yekudyara mari
Kuverengera mari kwepakati nepakati kunopa hwaro hwekuongorora kuti mari itsva inogona kutengeswa here. Ruzivo rwemari rwakadai semari inobuda mune ramangwana, mitengo inotarisirwa yekudzoka, uye ongororo yenjodzi zvinobatsira kuona kana chirongwa chekudyara mari chichawedzera kukosha kukambani.
Kutarisira Njodzi
Kuziva nekugadzirisa njodzi dzemari chinhu chakakosha pakuverenga mari pakati nepakati. Magwaro emari uye mamwe mashoko anopa ruzivo pamusoro penjodzi dzinosangana nekambani, dzakadai senjodzi dzechikwereti, njodzi yemusika, uye njodzi yekuwandisa kwemari. Ruzivo urwu runobatsira vatungamiriri mukugadzira nzira dzinoshanda dzekuderedza njodzi.
Mhedziso
Kuverengera mari pakati nepakati kunoita basa rakakosha munyika yemakambani, zvichipa ruzivo rwakakosha pakuita sarudzo dzine ruzivo uye nzira dzinoshanda dzekutarisira mari. Nehunyanzvi hwakadzama neruzivo mumitemo yekuverenga mari, kuongorora mari, uye tekinoroji yeruzivo, nyanzvi dziri muchikamu ichi dzinobatsira kuona kuti makambani anowana kugadzikana kwemari kwakasimba uye anokwanisa kutarisana nematambudziko ehupfumi hunochinja nguva dzose.
Senzira huru yekupa mishumo yezvemari yakarurama uye yakavimbika, maakaundi emari epakati haangobatsiri chete kunzwisisa mamiriro emari ekambani aripo asiwo anogadzirira nzira dzekukura uye kugadzikana mune ramangwana. Kune chero ani zvake ari kutsvaga kubudirira muakaundi nezvemari, kunzwisisa kwakakwana kweakaundi yepakati kwakakosha.
