Classification ea meputso ea likhoebo le moralo oa tšebeliso

Boikarabello ho latela litokisetso tsa, tlhophiso ea chelete e khetholla lihlopha tse 'maloa:

• Ka mesebetsi tlwaelehileng ea mokhatlo o hlophisitsoeng:

1.vyruchka fumanang ha ba rekisa thepa le lihlahisoa

2. The chelete e kenang bakeng sa mosebetsi o phethile

3. lekgetho amanang le litšebeletso

• tse ling:

1.Operatsionnye (tsoela ho tswa ho rekisa thepa le thepa, thepa a ntshe)

2.Vnerealizatsionnye (difaene le likotlo tsa tlōlo ea dipehelo tsa likonteraka, litlaleho lokelwang ho leshwa ka nako e khutlile moedi, chelete ea lilemong tse fetileng, e leng di khetholloa ka selemo sa morao-rao, matšeliso bakeng sa e senya, phapanyetsano sekhahla phapang)

3.Chrezvychaynye (thepa bonahalang, e leng ba ileng ba pholoha mollo, o ile a lula ka mor'a hore a ngole tjena-theoha ha thepa e tsitsitseng)

Taelo ea leano le boikarabello ba k'hamphani eo ke ho hlokahala hore ho bontša hore amana chelete e kenang tse ling.

E fana ka bakeng sa lekhetho ea chelete le tlhophiso tse latelang:

• From thekiso ea thepa, lihlahisoa, mosebetsi, litšebeletso, litokelo tsa thepa
• chelete e kenang e seng ea ho sebetsa (ho tloha ho hira tsoa thepa, gratuitously isoa thepa, tekano)
• Chelete e kenang se noa tlalehong ha beha taxable botlaaseng (thepa ba ile ba fumana e le peeletso ya dikadimo ka sebōpeho sa menehelo ea motse-moholo)

Ho ea ka periodicity ea rasiti lekgetho la tsohle tse arotsoe ka morao-rao le capitalized.

Classification ea chelete ea khoebo bakeng sa boikarabello le boikarabello lekhetho le batla le e fapaneng, e le hore ke karolo ea moputso oa li tla elwa hloko ha bala ka ho leka-lekana lakane phaello ea mokhatlo o hlophisitsoeng, empa e ke ke ho nkoa ka hloko ha beha e le setsi ea lekhetho la thepa ha bala lekhetho ka phaello ea khoebo.

Ha chelete e kenang ea khoebo ka tjhelete e ya VAT, mesebetsi excise, tsoelo-pele e sa makings, ka tjhelete e ya tefello e alimileng, dikadimo le ba bang.

mekhatlo eohle ea khoebo ka mesebetsi e sebetsang sebediswa tlhophiso ea chelete ke lekala ea mosebetsi:

• khoebo
• ho hlahisoeng
• ho fana ka litšebeletso.

Lefapheng ka leng mosebetsi o tla fumana melemo ea eona e le ditefello tsa lekhetho. Le tikolohong ea kajeno, likhoebo tse ngata li kopanela ho phaella ho mesebetsi ea mantlha le tsona ho tshehetsa mesebetsi. 'Me haeba chelete e kenang le e fetang 5% ya palo yohle ya, ho ke ho hlokahala hore ho boloka direkoto tsa nepahetse bakeng sa e mong le e mofuta bao e seng se ka sehloohong sa mosebetsi.

Ke mosebetsi tlhophiso ea lekgetho la bontša ea mantlha ea mokhatlo o hlophisitsoeng, matsete le ditjhelete mesebetsi efe kapa efe ya kgwebo ya. mesebetsi Investment hlokomela lekgetho la tloha rekisa thepa e tsitsitseng, ho kopanela tekano ka mekhatlo e meng, chelete ea mobung le balebedi. Chelete ea mesebetsi ditjhelete tse amanang le taba ea ho o bolella, litlamo, e amanang le ho reka ka mokitlane, ho lefa dipoelo tse, tshebediso ya phaello mobung.

Classification ya lekgetho e hlokehang ho fana ka receipts motsamaisi khoutu ka moralo oa tšebeliso ea sehlopha, sehlooho, lenaneo. Kahoo ke batsamaisi mookameli oa lekgetho ba boholong pusong, 'muso sebakeng seo, banka e bohareng, laola boemo mekhatlo bajeta, mekgatlo bajeta, e hlokomela manolotsoeng nepahetseng, ka nako e loketseng tefello, ho hlaphoheloa le puseletso ya ditefello fetang moeli, difaene, dikotlo.

lekgetho bohle ka moralo oa tšebeliso ea li arotsoe ka lihlopha tse khōlō:

• Lekhetho lekgetho (phaello ka thepa, thepa, ngoliso le ditefello lengolo)
• Bao e seng lekhetho lekgetho (lekgetho la ho tloha thepa masepala, difaene, ho senyeha sale ba naha le intangible thepa, ditefello tsa tsamaiso)
• e fetisetsa Gratuitous (ho tloha ho batho bao e seng baahi ba, ho tloha 'muso le batho bao e seng' muso mekhatlo ho tloha lilemong tse fetileng ho khutla ha dithuso)
• Lekgetho la moralo oa tšebeliso ea ho tšepa ha chelete
• Chelete ea khoebo