Wakasimba midziyo

Pane pakuenzanisa chinhu ichi, unonzi "Non-ano zvinhu". Rinosanganisira siyana ezvoupfumi Zvinoumba mari chokuita zvishoma emura yesangano, inoshanda iyo kunoratidzwa kwemakore mashoma. Muchikamu chino, akataura nhamba vemapoka pachiyero, kureva chisingaoneki pfuma (rezvedzidzo kodzero, uye patents siyana, trademarks, nekuve marezinesi uye kunyange masangano vaanotendera). Saka, vasiri iyezvino yesangano akarongwa pasina chaiko hwaro, sezvo vakadaro, asi, panguva imwe chete, kunokosha zvikuru.

Chikamu chinotevera nyaya dziri "Fixed zvinhu". Izvi zvinosanganisira nyika, zvivako, motokari, midziyo nezvimwe pazvinhu yesangano iri zvebhizimisi kana sangano. Pano zvinooneka zvinhu chikamu, razova chinokosha chikamu kushanda vanhu. asiri kuitika izvi zvinhu akatamisa kukosha kwavo kugadzirwa nezvinhu zvishoma nezvishoma, pamusoro nguva, kusvika kusakara.

Uye pakupedzisira, nyaya wechitatu - "Construction mu mberi". Izvi zvinosanganisira zvose mashoko pamusoro mutengo okuvaka, kureva, handingadariki midziyo, mari paumbwe wakaiswa yesangano uye vazhinji nevamwe mari guru pakuvaka.

Investments mu wakaiswa zvinhu kuti vaunze mari

Ndiyo residual kukosha pfuma, zvakatengwa kupa chive muripo kuna nemasangano akasiyana-siyana kuti pfupi kushandiswa uye nhaka pfuma kuti purofiti. Long-izwi Investments kuita, kunyanya subsidiaries uye kuyeuka makambani nemamwe masangano.

Uyezve, refu upfumi vari zvakare zvikwereti kuti inopiwa masangano. Muna 2003, isu vakasuma munyaya "ichinonoka mutero zvinhu". Rine mashoko maererano AR-18/02. The "ichinonoka mutero chikwereti" parameter inomiririra rinobva pakati kusiyana. Maererano AP-18/02 kutaura 8, pfupi Kusiyana mari uye zveminda kuti pave chizvidavirire purofiti kana kurasikirwa nokuda nhau nguva, uye mutero chawo achiumbwa dzimwe nguva mari mutero. Pamusoro kutambira musiyano anogona kunzwisiswa kuti mari kubva oparesheni iri nhau nguva, iyo yakaumbwa pachishandiswa rokuzvidavirira dzemitemo, zvishoma unotiranga, riri kuzivikanwa mutero ndizvidavirire.

Other noncurrent midziyo

Munyaya ino, tinogona kuratidza pakapfava uye zvishandiso haamo mune midziyo chikamu wa1 pachiyero pepa. Mumutsetse 08 inogona yairatidza mari "Investments mune dzisiri ano zvinhu", iro rinotaura vakatodzidza chisingaoneki zvinhu asina kupinzwa kushanda pakupera kwegore.

Muchikamu chechipiri yacho inorondedzera magetsi zvinhu - upfumi muzvivako uye kushandisa kwavo mukati rimwe kugadzirwa kutenderera kana karenda kwenguva pfupi nguva, zvikurukuru, kwete gore kupfuura mumwe. Current zvavo vakawanda emakambani zvinokosha, nokuti kusika tuso mabasa akaitwa izvi.

"Inventories" mumwe zvinotevera mapoka ndiyo boka nepakati pepa zvinhu. It vakaunganidza zvinhu achiparadzira zvinoreva iyo yakanyorwa pachiyero jira runoenzanirana nyaya (zvinhu uye pakugadzira zvinhu, uye dzimwe tsika dzakafanana).

Rinotaurawo ngadzirambe dziri matura mbishi zvokuvakisa huru uye ebetsero zvokuvakisa. Somuenzaniso, handingadariki nhengo, akatenga Semi-dzapedza zvigadzirwa, zvinoriumba uye nezvimwewo zvinhu tsika, izvo dziri nhoroondo 10 "Materials". Zvinenge kutarira akafanana basa vasiri kuitika zvinhu.