I-Akhawunti 02 02.-Akhawunti 02 - "Ukwehla kwentengo"

Score Februwari 2 iklanyelwe ukuqoqa ulwazi inani zanqwabelana ukwehla ezibanjwayo uma OS. Lena enye yezinhlobo ezingu-accounting kulezo zinto, ngaphandle okuyinto ke awusakwazi ukwenza noma ibhizinisi kungakhathaliseki isiqondiso futhi ezingeni yentuthuko. Kuyinto ngenxa izinkokhelo zenyanga ku-akhawunti yakwa-02 inhlangano kungaba ukwehlisa izindleko sokuqala OS ngesikhathi ukuvalwa ayo.

Umqondo ukwehla

Ukuze uqonde akhawunti yendawo futhi ulisebenzise kahle, kumele ube umbono mayelana nohlobo ukwehla kanye nekubaluleka kwalo ezinhlanganweni ezezimali. Lo mqondo ngokuvamile kwachazwa ngokuthi ukwehla kwentengo yempahla ngezimali.

Inani ibalwa zanqwabelana ku-akhawunti ngesikhathi sanoma ukusebenza ezihlongozwayo sikhungo. Ngenxa yalokho, ezimpahleni ezingasuki phansi kungenziwa ukwesulwa, futhi inkampani amanye inhlokodolobha ukuqedela ukuthenga.

izindlela ukubala

Ukukhethwa indlela ethile kokubala ukwehla ngeke kwenziwe kuphela ngesisekelo salokho yena akukhethayo. Accountant usebenza ngokuvumelana incazelo umsebenzi futhi amacala ngokuvumelana nenani nezimfuneko zokubala Inqubomgomo webhizinisi.

Kunezinhlobo ezine indlela yokunquma ukwehla:

• yebhalansi;
• ezuziwe;
• yokukhiqiza;
• umugqa.

Izindlela ezimbili zokuqala ithuba lokuba ubhale off isamba esikhulu kunazo zonke eminyakeni yokuqala yokusebenza, kuyilapho izinto OS ukuletha inzuzo enhle. Le nkampani, kunjengokungathi "hedging" ngokwalo ngokumelene yi omubi wezimali. Indlela yokukhiqiza kuhilela kwisabelo-akhawunti 02 02 amanani ngokulingana ivolumu imikhiqizo ekhiqizwa. Isetshenziselwa kuphela yokubaluleka lezo zinhlobo zezindawo amafa abathintekayo inqubo ukukhiqizwa. Indlela kufanelekile ivumelana nezimo kuncike amazinga okuphila ibhizinisi.

indlela eqondile

Zonke izindlela ezintathu ukwehla, ezichazwe ngenhla, zibandakanya ukukhokhwa amanani ngezabelo ezahlukene. Njalo ngenyanga noma ngonyaka inani izimali ezibanjwayo Februwari 2 kuzohluka kuye ngokuthi izimo ekucaleni. Ukuthuthukiswa inqubo efanayo kuhilela ekuqongeleleni amanani OS bafake in izitolimende alinganayo phezu sisonke.

Indlela kufanelekile ze-non-ukukhiqizwa sphere nalabo izinto, abasabelo sabo sikulokhu e imali Imininingwane kulindeleke ukuba zihlala zinjalo, kungakhathaliseki ngonyaka ukusetshenziswa.

Accounting ukwehla

Ukuze sibonakalise ulwazi mayelana amagugu isamba ibhizinisi impahla ukugqoka ishadi esezingeni akhawunti olunikezwa 02 02. Imithetho accounting ngaphakathi ke kukhona wonke izinhlangano okufanayo. Amortization imiqondo umfundi kakade uyazi ukuthi lobu lemali ukuthi angaba umthombo for yokufuna izakhiwo ezintsha yokusebenza ngemuva kokuphothulwa ezisebenza impahla okukhulunywa ngakho. Kulesi sisekelo, ngo 02 "Ukwehla kwentengo" yekwentiwa. Shaja oyokwenziwa ku loan, futhi ukwesulwa lasebhange.

Analytical ezimali zingenziwa sezinhlobo ezithile impahla. Lapha nama-akhawunti amancane ngokuvamile zivumelana akhawunti izinhlobo 01, t. K. ngokuqondile uxhumana nabo.

Ekupheleni kwenyanga kwakheka akhawunti yekhadi silinganisele, ukubaluleka lokubonakala ezitatimendeni zezimali. amakholomu Hlukanisa yedatha esele ukwehla kule-balance sheet akukho. Kodwa lapho kubalwa umugqa 120 "Isakhiwo" kusuka ukubaluleka akhawunti debit ibhalansi 01 ibhalansi oqothulayo akhawunti loan 02.

Ukuxhumana lasebhange

Debit akhawunti 02 is ikakhulukazi esetshenziselwa bhala-off ezimpahleni ezingasuki phansi kusukela balance sheet. Ngaphezu kulahlwa izindawo angadluliselwa osizayo, lobulungu noma egatsheni, futhi inquma ukusetshenziswa wiring akhawunti adonswe 02.

Ukubhala off amafa esetshenziswa isabelo akhawunti ZE: LAPHO ABANTU 02 Km 01. Uma sub-akhawunti ziye zasetshenziswa ukuba akhombise amakhodi elihambisana. Ingqikithi yalo msebenzi ukunciphisa izindleko sokuqala into, okuyinto selikhokhe inhlangano ngesikhathi yokufuna yayo.

Uma revaluation nalehleliwe yokusebenza amafa yehliswa nge yisiphi isamba, kubalulekile ukuba kulingana ukunciphisa kanye ukwehla. Ukuze bhala imisebenzi usebenzise i-akhawunti 83: 02 Am Rm iyunithi 83. impahla ukudluliswa futhi ilungiswe idatha ezimali. Kanyekanye OS wiring kulahlwa ukuba abhale: AT 02 Km 79.

loan wiring

Ukulandela yokufuna OS amortization. 02 by ekuzuzeni credit inzuzo. Kodwa ngokusho isimiso kabili entry, ngesikhathi esifanayo kukhona inqubo, futhi ilingana kuye e-debit inzuzo. Yini-akhawunti e-ingxenye yawo? Ngokuvamile lokuqoqa zokwenziwa, equkethe ulwazi inani izindleko phezulu kanye nokusabalalisa.

Ukuze wemboni ukukhiqiza ikakhulukazi izindleko akhawunti womshini imikhiqizo: 20, 23, 25, 26, 29.-akhawunti esikweletu 02 e ukuxhumana ne Sch. 44 Ungakwazi ukuxoxa yokufuna a impahla ukuthi isetshenziswa inqubo ukuqaliswa. izinhlangano Trade angasetshenziswa ngu 44 ngithi ukuzindla cost- kwentengo.

Uma yathengwa futhi wasebenzisa esikhathini samanje, futhi kubulawa imisebenzi kubiza kuyobalelwa for ezinkathini esizayo ukubala ukwehla isetshenziswa 97: AT 97 Km 02.

Amaphuzu 02: izinhlobo wiring

Njengoba beqaphela isimiso yamarekhodi ku-akhawunti ukwehla, kungenzeka ukuqala ucabangela ukunikwa eziyisisekelo akhawunti, okungase lwenteke kulamazinga lalandzelako: isitshalo:

• Dut "amortization" KT "OS" - ezidonswe nobungako ukwehla ku osethathe umhlalaphansi OS.
• Dut "amortization" KT izimali "okungenangozi Kuyazuzisa" - ezidonswe nobungako bafake impahla okuhloswe ngokuqasha.
• Dut "amortization" KT "Izinkokhelo naphakathi" - lwenteke bhala-off ukwehla ku-operating system zidluliselwa inkampani osizayo.
• Dut "amortization" KT "Capital engeziwe" - ngenxa ye revaluation yesistimu yokusebenza ukuze inciphise kwentengo.
• Dut "ukukhiqizwa Primary" KT "Ukwehla kwentengo" - ezivezwa ukwehla phezu izindawo kusetshenziswa ekukhiqizeni eyinhloko.
• Dut "Asizayo ukukhiqizwa" KT "Ukwehla kwentengo" - enqwabelene amortization ukuthengwa imishini ezikulesi simila ukukhiqizwa asizayo.
• Dut "Izindleko ezivamile" KT "Ukwehla kwentengo" - ezivezwa ukwehla kumakhompyutha nabaqashwa.
• Dut "Production izindleko" KT "Ukwehla kwentengo" - ukwehla enqwabelene ku impahla jikelele-njongo.
• Dut "Izindleko ukudayiswa" KT "Ukwehla kwentengo" - ukuhweba ibhizinisi kubonakala inani ukwehla kwentengo yempahla.
• Dut "Izibalo epulazini" KT "Ukwehla kwentengo" - ezamukelwe ngu OS ukwehla nesabelo etholakele inhloko yomnyango, wamukela accounting.
• Dut "Capital engeziwe" KT "Ukwehla kwentengo" - nenani ukwehla anda ngenxa lenyuka yokusebenza amanani ngokuvumelana revaluation.
• Dut "izindleko Okunye" KT "Ukwehla kwentengo" - ezivezwa ukwehla kwentengo OS, owanikezwa iqashwe.

Njengoba singabona kusukela Ngokwesibonelo, dala okungenayo ukwehla accrual ngeke kube nzima ngisho accountant saqala. Into esemqoka - ungakhohlwa mayelana nezinqubomgomo zokubala ngokuqinile ulandele izincomo ukubala amanani ngokwabo, nabo ukuxhumana kanye zizokwenziwa up.