2024 Tus sau: Elizabeth Oswald | [email protected]. Kawg hloov kho: 2024-01-13 00:07
Cov khoom lag luam yuam kev feem ntau yog kho tus kheej, txhais tau tias qhov ua yuam kev hauv qhov kawg cov khoom muag Yuav muaj qhov cuam tshuam rov qab rau cov nyiaj tau los hauv lub sijhawm nyiaj txiag tom ntej. Yog li dhau ob xyoos, tag nrho cov nyiaj tau los yog qhov tseeb vim qhov ua yuam kev sib cuam tshuam.
Nws puas muaj teeb meem seb cov khoom lag luam yuam kev raug kho?
Ib qho khoom lag luam yuam kev cuam tshuam rau ob lub sijhawm sib law liag, piv txwv tias qhov yuam kev tshwm sim hauv thawj lub sijhawm thiab raug kho nyob rau lub sijhawm thib ob. Yog tias qhov yuam kev tsis pom, ces muaj kev cuam tshuam hauv ib lub sijhawm sau nyiaj xwb.
txhais li cas thaum tus accountants hais cov khoom tsis raug kho lawv tus kheej?
Piav cov lus hauv qab no: "Cov khoom lag luam yuam kev kho lawv tus kheej." txij thaum ib qho kev tsis txaus siab (overstatement) ntawm ib lub sijhawm cuam tshuam qhov kev tshaj tawm(understatement) nyob rau tom ntej, cov lus yuam kev no tau hais los kho lawv tus kheej. … Cov khoom lag luam shrinkage yog tawg, poob, deterioration, lwj, thiab tub sab.
Cov khoom lag luam yuam kev yog dab tsi?
Cov khoom lag luam yuam kev tuaj yeem ua rau qhov kawg ntawm cov khoom muag tsis raug, uas cuam tshuam rau tus nqi ntawm cov khoom muag thiab cov txiaj ntsig. Muab cov ntaub ntawv nyiaj txiag hnyav cuam tshuam ntawm cov khoom lag luam yuam kev, ib tus yuav tsum paub txog hom kev ua yuam kev uas tuaj yeem tshwm sim hauv cov khoom lag luam. … Tus nqi tsis raug.
Kuv yuav ua li cas thiaj paub yog tias kuv cov khoom muaj tseeb?
Txoj kev yooj yim tshaj plaws los txiav txim siab cov txiaj ntsig ntawmCov khoom lag luam yuam kev yog ua kom tiav tes suav ntawm koj cov Tshuag. Sib piv qhov tseeb rau qhov muaj nyob hauv koj tus as-qhauj, thiab koj tuaj yeem pom seb koj puas tau overstated lossis understated cov khoom muag. Cov txiaj ntsig qhia koj tias qhov yuam kev cuam tshuam li cas rau koj daim ntawv teev nyiaj txiag.
Pom zoo:
Aifs puas tuaj yeem ua lag luam rau cov lag luam muag khoom?
Kev lag luam ntawm AIF rau cov neeg lag luam muag khoom. Tshooj 43 muab qhov ntawd, raws li kev ua raws li lwm txoj cai lij choj European Union, Cov tswvcuab yuav tso cai rau AIFM ua lag luam sib koom lossis units ntawm AIF uas lawv tswj hwm cov neeg lag luam muag.
Qhov txawv ntawm cov khoom lag luam thiab cov khoom lag luam yog dab tsi?
Ib yam khoom yog ib yam khoom uas tau muab tso rau hauv kev lag luam kom tau txais, mloog, lossis siv, thaum qhov kev pabcuam yog yam khoom tsis tsim nyog, uas tshwm sim los ntawm tawm ntawm ib qho los yog ntau tus neeg. … Feem ntau cov kev pabcuam yog qhov tsis muaj tseeb, tab sis cov khoom tsis yog ib txwm pom tau.
Lub sijhawm ua lag luam nres tus neeg ua lag luam tuaj yeem?
Kev lag luam nres yog feem ntau tau ua raws li kev cia siab ntawm kev tshaj tawm xov xwm, txhawm rau kho qhov kev txiav txim tsis sib xws, vim muaj kev tsis sib haum xeeb, lossis vim muaj kev txhawj xeeb txog kev tswj hwm. Thaum muaj kev lag luam nres, qhib xaj yuav raug muab tso tseg thiab cov kev xaiv tseem tuaj yeem siv tau.
Thaum cov kws lag luam lag luam tab tom kos cov piv txwv ntawm kev thov thiab cov khoom siv?
Thaum cov kws lag luam lag luam tau kos cov piv txwv ntawm kev thov thiab muab khoom nws yog ib qho kev kos duab qhov kev thov lossis cov khoom siv nkhaus uas nyob ze rau kab rov tav? Thaum cov kws tshawb nrhiav nyiaj txiag tau kos cov piv txwv ntawm qhov kev thov lossis cov khoom siv nkhaus uas nyob ze rau kab rov tav, lawv xa mus rau qhov kev thov lossis cov khoom nkhaus raws li elastic.
Vim li cas cov neeg ua lag luam suav tias yog kev lag luam kev lag luam?
Kev ua lag luam tuaj yeem raug saib raws li kev txuas ntxiv ntawm kev sib tw, hauv qhov kev pom ntawm kev ua lag luam ib txwm suav nrog pom tias qee yam khoom tuaj yeem yuav hauv qhov chaw tshwj xeeb rau qee tus nqi tshwj xeeb, tej zaum tom qab ntawd muab tso ua ke hauv cov txheej txheem tsim khoom los tsim ib yam dab tsi uas tuaj yeem muag hauv ib qho tshwj xeeb… Vim li cas cov neeg ua lag luam tseem ceeb rau kev lag luam?
