Financial Accounting Test prep
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Ukuziphendulela Kwezezimali ze-MCQ Exam Practice
Izici eziyinhloko zalesi APP:
• Ngokwenza imodi ungabona incazelo echaza impendulo efanele.
• Ukuhlolwa kwangempela kwesitayela ukuhlolwa okuhlekisayo kokuboniswa isikhathi
• Ikhono lokwenza ukuhlekwa okusheshayo ngokukhetha inombolo ye-MCQ.
• Ungakha iphrofayela yakho bese ubona umlando wakho womphumela ngokuchofoza okukodwa.
• Lolu hlelo luqukethe inombolo enkulu yombuzo obekiwe ohlanganisa yonke indawo yesilabhasi.
Ukubalwa kwezezimali (noma ukubalwa kwezimali) kuyinkambu yokubalwa kwezimali eziphathelene nesifinyeto, ukuhlaziywa kanye nokubika kwezimali ezithinta ibhizinisi. Lokhu kuhilela ukulungiswa kwezitatimende zezimali ezitholakalayo ukusetshenziswa komphakathi. Abanikazi bamasheya, abahlinzeki, amabhange, abasebenzi, ama-ejensi kahulumeni, abanikazi bamabhizinisi, nabanye abathintekayo yizibonelo zabantu abanesithakazelo sokwamukela lolo lwazi ngezinhloso zokwenza izinqumo.
Ukubalwa kwezimali ngokwezimali kulawulwa yizilinganiso zomphakathi zendawo nezamazwe ngamazwe. Izimiso Zokugcinwa Kwezimali Ezikwamukelekile Ngokujwayelekile (i-GAAP) yiluhlaka olujwayelekile lwezinhlahlandlela zokubalwa kwezimali ezisetshenziswe kunoma yikuphi ukuphathwa okunikeziwe. Ihlanganisa izindinganiso, imihlangano nemithetho abagcini be-akhawunti abayilandela ekurekhodeni nasekufingeni kanye nasekulungiseni izitatimende zezimali. Ngakolunye uhlangothi, ama-International Financial Reporting Standards (i-IFRS) iqoqo lamazinga okubalwa kwamazwe ngamazwe okuchaza ukuthi izinhlobo ezithile zokuthengiselana nezinye izenzakalo kufanele zibikwe ezitatimendeni zezimali. Ama-IFRS akhishwa yi-International Accounting Standards Board (i-IASB). Njengoba i-IFRS isanda kakhulu ezindaweni zomhlaba wonke, ukuvumelana kokubika kwezezimali kuye kwanda kakhulu phakathi kwezinhlangano zomhlaba wonke.
Nakuba ukubalwa kwezimali kusetshenziselwa ukulungisa imininingwane yokubalwa kwabantu kubantu abangaphandle kwenhlangano noma abangabandakanyeki ekusebenzeni kwansuku zonke kwenkampani, ukubalwa kwezimali kuhlinzeka ngolwazi lwezimali zokusiza ukusiza abaphathi ukuthi benze izinqumo zokuphatha ibhizinisi.
Amazinga Wokubika Ngezezimali Zomhlaba Wonke (IFRS) aklanyelwe njengolimi oluvamile lomhlaba jikelele wezindaba zebhizinisi ukuze ama-akhawunti eenkampani aqondakale futhi afaniswa nemingcele yomhlaba wonke.
Amazinga Wokubika Amazwe Ase-International (IAS), kanti izindinganiso ezikhishwe i-IASB zibizwa nge-IFRS. IAS yanikezwa phakathi kuka-1973 no-2001 yiBhodi yeKomiti Yezizwe Zama-Accounting Standards (IASC).
Ukuziphendulela:
Lezi zicelo nje iyithuluzi elihle kakhulu lokufunda nokuzilungiselela ukuhlolwa. Akuxhunyiwe noma kuvunyelwe yinhlangano yokuhlola, isitifiketi, igama lokuhlola noma uphawu lokuhweba.
Izici eziyinhloko zalesi APP:
• Ngokwenza imodi ungabona incazelo echaza impendulo efanele.
• Ukuhlolwa kwangempela kwesitayela ukuhlolwa okuhlekisayo kokuboniswa isikhathi
• Ikhono lokwenza ukuhlekwa okusheshayo ngokukhetha inombolo ye-MCQ.
• Ungakha iphrofayela yakho bese ubona umlando wakho womphumela ngokuchofoza okukodwa.
• Lolu hlelo luqukethe inombolo enkulu yombuzo obekiwe ohlanganisa yonke indawo yesilabhasi.
Ukubalwa kwezezimali (noma ukubalwa kwezimali) kuyinkambu yokubalwa kwezimali eziphathelene nesifinyeto, ukuhlaziywa kanye nokubika kwezimali ezithinta ibhizinisi. Lokhu kuhilela ukulungiswa kwezitatimende zezimali ezitholakalayo ukusetshenziswa komphakathi. Abanikazi bamasheya, abahlinzeki, amabhange, abasebenzi, ama-ejensi kahulumeni, abanikazi bamabhizinisi, nabanye abathintekayo yizibonelo zabantu abanesithakazelo sokwamukela lolo lwazi ngezinhloso zokwenza izinqumo.
Ukubalwa kwezimali ngokwezimali kulawulwa yizilinganiso zomphakathi zendawo nezamazwe ngamazwe. Izimiso Zokugcinwa Kwezimali Ezikwamukelekile Ngokujwayelekile (i-GAAP) yiluhlaka olujwayelekile lwezinhlahlandlela zokubalwa kwezimali ezisetshenziswe kunoma yikuphi ukuphathwa okunikeziwe. Ihlanganisa izindinganiso, imihlangano nemithetho abagcini be-akhawunti abayilandela ekurekhodeni nasekufingeni kanye nasekulungiseni izitatimende zezimali. Ngakolunye uhlangothi, ama-International Financial Reporting Standards (i-IFRS) iqoqo lamazinga okubalwa kwamazwe ngamazwe okuchaza ukuthi izinhlobo ezithile zokuthengiselana nezinye izenzakalo kufanele zibikwe ezitatimendeni zezimali. Ama-IFRS akhishwa yi-International Accounting Standards Board (i-IASB). Njengoba i-IFRS isanda kakhulu ezindaweni zomhlaba wonke, ukuvumelana kokubika kwezezimali kuye kwanda kakhulu phakathi kwezinhlangano zomhlaba wonke.
Nakuba ukubalwa kwezimali kusetshenziselwa ukulungisa imininingwane yokubalwa kwabantu kubantu abangaphandle kwenhlangano noma abangabandakanyeki ekusebenzeni kwansuku zonke kwenkampani, ukubalwa kwezimali kuhlinzeka ngolwazi lwezimali zokusiza ukusiza abaphathi ukuthi benze izinqumo zokuphatha ibhizinisi.
Amazinga Wokubika Ngezezimali Zomhlaba Wonke (IFRS) aklanyelwe njengolimi oluvamile lomhlaba jikelele wezindaba zebhizinisi ukuze ama-akhawunti eenkampani aqondakale futhi afaniswa nemingcele yomhlaba wonke.
Amazinga Wokubika Amazwe Ase-International (IAS), kanti izindinganiso ezikhishwe i-IASB zibizwa nge-IFRS. IAS yanikezwa phakathi kuka-1973 no-2001 yiBhodi yeKomiti Yezizwe Zama-Accounting Standards (IASC).
Ukuziphendulela:
Lezi zicelo nje iyithuluzi elihle kakhulu lokufunda nokuzilungiselela ukuhlolwa. Akuxhunyiwe noma kuvunyelwe yinhlangano yokuhlola, isitifiketi, igama lokuhlola noma uphawu lokuhweba.
Kubuyekezwe ngo-
Ukuphepha kuqala ngokuqonda ukuthi onjiniyela baqoqa futhi babelane kanjani ngedatha yakho. Ubumfihlo bedatha nezinqubo zokuphepha zingahluka kuye ngokusebenzisa kwakho, isifunda, nobudala. Unjiniyela unikeze lolu lwazi futhi angalubuyekeza ngokuhamba kwesikhathi.
Yini entsha
Financial Accounting Test prep
