Ulimakafu
JF-Expert Member
- Mar 18, 2011
- 31,810
- 13,769
We jamaa lazima CPA/ACCA....
We jamaa lazima CPA/ACCA....Newcastle hajununua wachezaji wengi msimu huu. Kumbuka alianza kununua msimu uliopita sio wote wameingia mwaka huu. Barcelona ni klabu kubwa ana mercandise za kutosha na viingilio vingi(fanbase kubwa). Wachezaji wengine aliowanunua hajawaingiza rasmi kwenye timu mpaka auze.
Moja ya sheria za FFP ni kuhusu madeni: inatakiwa timu isiwe na madeni mengi yaliyopitiliza muda wa kulipika(overdue payables).
Kuna tofauti kati ya losses zinazoonekana kwenye profit and loss account, na kuwa na madeni yanayopitiliza muda wa kulipika (overdue payables), Wahasibu watanielewa. Unaweza kuwa na amortisation na impairment losses kubwa za wachezaji mwaka huu ukasababishia timu kuwa na losses kwenye P&L; pasipokuwa na overdue payables.
All in all swala la breaking even point linasisitizwa.
Tutaeleweshana taratibu mutaelewa haya mambo ya kiuhasibu.
Tuchukulie mchezaji wetu Pepe kama mfano. Alinunuliwa usd 72m kwa mkataba wa miaka nadhani 4 (not sure); amortisation yake kila mwaka ni usd 18m. Lakini hapa kati kiwango chake kimeshuka sana, kwa hiyo klabu kutakiwa ku- declare impairment loss maybe $15m mwaka wa tatu. Kwa hiyo $33m zitapunguzwa kwenye P&L account.mwaka huo wa tatu in respect of Pepe. Hii ni kwa mchezaji mmoja kwenye timu; na sheria za FFP zinataka kwa kila capitalised player ionyeshwe analysed details kila mwisho wa fy (player identification table)Eg:
alinunuliwa bei gani, ana mkataba wa miaka mingapi, jina lake na tarehe ya kuzaliwa, amortisation brought forward at the end of accounting period, amortisation during the period,impairment cost during the period, disposals (cost and accumulated amortisation) pamoja kuonyesha netbook value (carrying amount); na kwa mchezaji aliyeuzwa ionyeshwe profit/loss
Mkuu naona leo unanikumbusha Advanced public sector accounting and reporting standards.Newcastle hajununua wachezaji wengi msimu huu. Kumbuka alianza kununua msimu uliopita sio wote wameingia mwaka huu. Barcelona ni klabu kubwa ana mercandise za kutosha na viingilio vingi(fanbase kubwa). Wachezaji wengine aliowanunua hajawaingiza rasmi kwenye timu mpaka auze.
Moja ya sheria za FFP ni kuhusu madeni: inatakiwa timu isiwe na madeni mengi yaliyopitiliza muda wa kulipika(overdue payables).
Kuna tofauti kati ya losses zinazoonekana kwenye profit and loss account, na kuwa na madeni yanayopitiliza muda wa kulipika (overdue payables), Wahasibu watanielewa. Unaweza kuwa na amortisation na impairment losses kubwa za wachezaji mwaka huu ukasababishia timu kuwa na losses kwenye P&L; pasipokuwa na overdue payables.
All in all swala la breaking even point linasisitizwa.
Tutaeleweshana taratibu mutaelewa haya mambo ya kiuhasibu.
Tuchukulie mchezaji wetu Pepe kama mfano. Alinunuliwa usd 72m kwa mkataba wa miaka nadhani 4 (not sure); amortisation yake kila mwaka ni usd 18m. Lakini hapa kati kiwango chake kimeshuka sana, kwa hiyo klabu kutakiwa ku- declare impairment loss maybe $15m mwaka wa tatu. Kwa hiyo $33m zitapunguzwa kwenye P&L account.mwaka huo wa tatu in respect of Pepe. Hii ni kwa mchezaji mmoja kwenye timu; na sheria za FFP zinataka kwa kila capitalised player ionyeshwe analysed details kila mwisho wa fy (player identification table)Eg:
alinunuliwa bei gani, ana mkataba wa miaka mingapi, jina lake na tarehe ya kuzaliwa, amortisation brought forward at the end of accounting period, amortisation during the period,impairment cost during the period, disposals (cost and accumulated amortisation) pamoja kuonyesha netbook value (carrying amount); na kwa mchezaji aliyeuzwa ionyeshwe profit/loss
atakutana na mnyama white mbna atatulia tuLigi ya msimu huu ni ya moto Sanaa timu zilizo zoeleka kua n vibonde sasa wanakaza adi sio vizuri,
Newcastle nimeanza kuwa ogopa,
mapungufu yao wanamtegemea sana max, yule ukimpiga pini kuna uwezekano mkubwa wakapoa
kwani tyari ameshatua ?I think it’s clear to see why Pedro Neto is the unanimous choice from the Arsenal hierarchy.
1:Fits every aspect of the criteria in Age ,Huyu ana 22
2: Premier League experience ,Amekamua game kibao pale Wolves kwenye display nzuri sana.
3: Plays in both wings, Hapo Hili kumchallenge Saka Na Gab huyu anaenda na kuibuka kila upande.
4:Fits the culture at the club,Kwenye Ile football basic yake yeye amejengwa na Ile pure total football ambayo ndo culture yetu Arsenal so mkimuona msishangae.
5 He would play for the badge as he was previously a fan.
Naomba kumleta kwenu Pedrooooooooooooo Netoooooooooooo
[emoji1787][emoji1787][emoji1787][emoji1787] Arsenal kufananishwa na Remote ni udhalilishaji wa hali ya juu.
Mkuu sasa kwani tchouameni ni mchezaji wa kiafrika, huyu si kazaliwa huko huko france na kakulia huko france kaanza academy huko huko, kacheza ufaransa ngazi zoote mpaka sasa yupo national team.Midfielders wengi wa kiafrika wanavipaji ila wanalack Football IQ, wamekosa tactical education toka walivyokuwa wadogo cuz wamekuwa kwenye mipira ya mitaani, ni wachache wamepata bahati ya kuunderstand game mentally, huwezi kucompare na midfielders wa kiespaniola waliokuzwa kwenye Academy kama La masia etc. Hii kwangu naona ni sababu inayomfanya Pep Guardiola kuwaepuka sana wachezaji hawa.
Partey kwa kipaji alichonacho angekuwa the World Class midfielder kama angekuzwa na Pep Guardiola, unfortunately amekuzwa na Diego simeon, so sishangai the reason why yupo so aggressive.
Ebu mcheki Tchouameni, amecost €100m but he is a low IQ dumbass when it comes to game understanding. View attachment 2330489
Fulham have won one and drew 2 of their games so far this season. Liverpool even forced them to a draw on the opening day. If Arsenal manages to beat them on Saturday, you will start seeing likeYani sijui kwanini sijawai kuiona arsenal kama ni timu ya ushindani pale EPL mkimaliza round 1 hata na point 35 ndajua kidogo mpo serious huu mwaka.
Unaliponda chama lako na timu yako ya damu kabisa.Arsenyeto bana mnavaa jezi mitaani kwa kipi cha maana sasa [emoji23][emoji23][emoji23][emoji23]