Nzira Dhanu Dzokushandisa Kutungamirirwa Kunogona Kushandisa Kubudirira Mitsva paNhepfenyuro Inowanikwa
Miedzo miviri yekubhadhara mari
Kuti zviwanikwa zvizivikanwe, pane zvinhu zviviri zvakakosha zvinofanira kusangana maererano neSFAC 5, Kuyekwa uye Kuenzanisa muNyaya dzeMari dzeMabhizimisi Emabhizimisi . Vari:
- Kuzadzikiswa kwemari yekuwana
Pasi pemuedzo uyu, mutengesi haafaniri kuva nechinzvimbo chakasara chezvisungo kune mutengi. Kana chirongwa chemazana mazana mazana mazana makumi matatu emakumbo ebhokisi akaiswa uye mazana maviri chete akaendeswa, mutengesi hauna kukwana. Saizvozvowo, kana mutengesi ari mugadziri wemashandisi uye anovimbisa kubhadharwa kwehuwandu hwevimbiso, haafaniri kutora kutengesa semari kunze kwekuti mari yekupa iyo basa (kureva, warranty repair work and parts) inogona kuenzanisirwa. Uyezve, kambani inotengesa chigadzirwa ine mutemo wekudzorera kusingabvumirwi haikwanise kutengesa kutengeswa kusvikira firiji yanyura (semuenzaniso, kambani inopikira kudzorerwa kusingadziviriri kwekodhi kusvikira mazuva makumi mapfumbamwe mushure mokutengeswa kusingafaniri kutora mari yacho kusvikira nguva yacho yasvika. )
- Chivimbiso chekubhadhara
Kuti uwane mabhizimusi, kambani yekutengesa inofanira kukwanisa kuongororesa mukana wekuti ichabhadharwa nehutano.
Revenue Recognition Method 1: Sales Basis
Iyi ndiyo nzira iyo inogona kunyanya kuisa pfungwa kune varairi. Pasi pemitengo yekutengeserana, mari inowanikwa panguva yekutengeswa (inotsanangurwa seyo nguva iyo musoro wezvinhu kana maitirwo akaendeswa kumutengesi.) Kutengeswa kunogona kuva mari kana chikwereti (kureva, mabhuku anogamuchirwa .) Izvi zvinoreva kuti mari inenge isingazivikanwi kunyange kana mari inogamuchirwa mushure mokunge mutengesi wapera.
Imwe muparidzi wemagazini, somuenzaniso, uyo anogamuchira madhora 120 pagore kwekubhadhara kwegore negore, achangoziva $ 10 yemari yemwedzi pamwedzi. Chikonzero chacho chiri nyore: kana vakabuda kunze kwebhizimisi, vaizofanira kudzorera chikamu chepurogiramu chebhadharo yegore roga roga kune mutengi sezvo isati isati yatumira zvinhu izvo zvaive zvabhadharwa.
Revenue Recognition Method 2: Percentage of Completion
Makambani anovaka mabhiriji kana ndege anotora makore kutumira chibereko kune mutengi. Muchiitiko ichi, kambani inofanirwa kuvaka chigadzirwa ichi inoda kukwanisa kuratidza vashandi vayo kuti iri kuunza mari uye zvikwereti kunyange zvazvo iyo purogiramu pachayo isati yakwana. Somugumisiro, ichashandisa purogiramu yemugumo wekupedzisa kubhadhara mari kana zvibvumirano zviviri zvichisangana: 1.) kune chibvumirano chekare chepamutemo chinosungirirwa uye 2.) zvinokwanisika kuenzanisa chikamu cheradi chinopedzwa, mari uye mari.
Pasi pemugadziriro iyi, pane nzira mbiri dzekugamuchira mari dzinogona kuitika:
- Kushandisa zvinyorwa zvitsvene, zvakadai senhamba yezvikepe zvezvitima zvakagadzirwa
Kambani yekuvaka inobhadhara $ 100,000 kuti iite makiromita makumi mashanu emugwagwa mukuru. Kwemaira imwe neimwe iyo kambani inopedzisa, ichazoziva $ 2,000 mumari muhomwe yekutora kwayo ($ 100,000 / 50 maira = $ 2,000 pamiraira.)
- Mari inoshandiswa pakufungidzirwa mari yakawanda
Kushandisa iyi metric, kambani yekuvaka yaizosvika pakuwana mari kuburikidza nekuenzanisa mari inoshandiswa kusvika-yakatarwa nemari inofungidzirwa yakawanda. Semuenzaniso: Bhizinesi rinotarisira imwechete $ 100,000 yemugwagwa mukuru kuti uidharire $ 80,000 muzvikamu, zvinhu, basa, nezvimwewo. Pakupera kwemwedzi wokutanga, yakashandisa madhora 5,000 achishanda purojekiti. $ 5,000 ndeye 6.25% ye $ 80,000; saka, inowedzera mari yose ($ 100,000) nehuwandu hwemari yakabhadharwa (6.25%), kana $ 6 250, uye vanoziva ichi chiyero semari pamutero wayo wemari .Rimwe caveat: kana iwe ukazviwana uchiverenga kuburikidza ne10K yekambani inoshandisa chikamu chekupedzisa mari yekugadzirisa mari, iwe ungada kuchenjerera kubhadhara nguva isati yakwana sekutenga zvinhu zvakasvibiswa. Kusvikira zvigadzirwa zvave zvichishandiswa mumutambo wekugadzirwa kwezvinhu (semuenzaniso, kudira kona chaiyo pane nzvimbo yebasa, kwete kutenga konkiti paIt Home Depot), mari inofanirwa kuverengerwa. Bhizinesi risingaiti kuti kusiyana uku kuve kunowedzera kudarika mari, mari yakawandisa , uye mari yakawanikwa panguva iyo zvichiguma.
Revenue Recognition Method 4: Mari yekugadziriswa Method
Iyi ndiyo nzira yakajeka yekucherechedza mari yezvinhu zvose, mari inoshandiswa kugadziriswa inoshandiswa iyo kambani isingakwanisi kuverenga mari yose inotarisirwa kupedza basa. Mhedzisiro ndeyokuti hapana purogiramu inonzwisisika zvachose kusvikira zvose zvinoshandiswa pakuzadzisa purojekiti zvadzorerwa zvakare. Mienzaniso inogona kusanganisira kukura kwemukati software uye mamwe marudzi evhu.
Ita kuti imwe kambani yemutemo yakagadzira purogiramu yacho padziviri yehutengo yemamiriyoni emadhora. Makore anoverengeka gare gare, avo vanobvumirana vanosarudza kutanga malayisensi software kune dzimwe firms. Muchikamu chekutanga, ivo vane kutengesa kwema $ 250,000. Pasi pemari yekuwana mari yekugadziriswa kwemari, zvisinei, zvose izvi zvingashandura sepakutanga $ 1 mamiriyoni mune mari yekuvandudza. Hapana chingazoonekwa muhoteti yemari semari sezvo mari yose yepakutanga ye $ 1 mamiriyoni yainge yabviswa.
Revenue Recognition Method 5: Installment
Apo iyo chaiyo kuunganidzwa kwemari inokanganisa, kambani inofanira kushandisa nzira yekugadzirisa yemari yekuzivikanwa. Izvi zvinonyanya kushandiswa mune dzimwe nzvimbo dzekutengesa kwepamba apo kutengeswa kunogona kubvumirana asi mari yekuunganidza mari inowanikwa pangozi yekubhadhara mari kwomutengesi. Somugumisiro, purogiramu yakawanda inongororwa chete maererano nemari yakagamuchirwa.
Semuenzaniso, funga kuti mushambadziri akashandisa $ 500,000 kuvandudza imba. Akatengesa iyo nzvimbo ye $ 750 000 asi mutengi achabhadhara muzvikamu zviviri - rimwe musi waJanuary 1 uye mumwe musi waJuly 31st. Pokubhadhara kokutanga zuva rakakodzera, musununguri anogamuchira cheki yehafu yezvaanenge akwereta, kana $ 375,000. Nhepfenyuro yake yekuwana iye zvino iri kuratidza makumi mashanu-muzana yemari uye mari yakawanda yakagadziriswa sezvo yaunganidza chikamu makumi mashanu kubva muzana chemari (kureva, $ 375,000 mari, $ 250,000 purogiramu yakawanda ($ 250,000 mari yakawandisa pfuma [$ 750K yekutengesa mutengo - $ 500K Mariki = $ 250K] x 50% = $ 125,000.) (Zivai mitemo chaiyo inotarisa kubhadhara kwekutengesa zvivako zvakanyanya kuoma; muenzaniso uyu ndeyekuti zvinyatsove nyore kungojekesa pfungwa yegadziriro yemagetsi.)
Nzira Dzokugadzirisa Inogona Kuita Nyaya Yekubhadhara Inoshandisa Revenue Recognition
Sezvaunogona kuona, vatungamiri vanogona, nechinangwa chekuwana mari yekuongorora, kuchinja zvakanyanya kuonekwa kwemazwi ekuwana mari , pamusoro kana kuisa pasi mari uye mari. Izvo zvibvumirano zvakafanana kushandisa nzira yekugadzirisa-ye-yekupedzisa kwemari yekuwana mari pane nzvimbo yakagadziriswa yemvumo ichaita kuti zvinhu zvakakwirira, huwandu huri nani huchengetedze, huwandu hwemhosva , uye chikwereti chakaderera -ku-equity . Mutemo wekuwana mari ucharatidza mari yakawanda yegore rose, pasinei nokuti zvinhu zvehupfumi uye hutano hwebhizimisi zvaizova zvakafanana. Apa ndipo apo mutyairi anofanira kuvhara uye oenzanisa kuonekwa kwezviwanikwa zvemakambani maviri mumhizha imwechete kuwana zvechokwadi pfungwa yekuti ndiani ari kuita zviri nani. Icho chisingaiti ndechekuti, nedzimwewo zvisiri izvo, bhizinesi rinoshandisa nzira yakagadziriswa nzira inenge ichitsvaga hapana mari inowanikwa mumakore ekutanga yesangano, zvinoreva kuti hapana mutero uchabhadharwa. Mugumisiro ndewokuti vagoveri vebhizimisi rino vachaudzwa kuti vari kuwana mari shoma asi hupfumi hwavo huchava hukuru nokuti kune mari inoshandiswa mumutero webhizimisi-wakatarwa; chimwe chinhu chakangofanana nekushandiswa kweLIFO yekuenzanisa kuongororwa.