Izimali ezikhona ngaleso ibhizinisi

Ukukhiqizwa ezikhona bayingxenye amafa yenkampani. Zisetshenziswa njengoba impahla eluhlaza noma ukukhiqizwa izinto womshini imikhiqizo wawuhloselwe ukudayiswa, futhi ingasetshenziswa izidingo zabo siqu.

On the Status lokulandisa inani inombolo 5/01 ekukhiqizeni futhi ezikhona futhi kufake tinhlobonhlobo izimpahla futhi ukulungele-to-yokuthengisa. Ukukhiqizwa ezikhona zihlukaniswe amaqembu ehlukene kuye lapho babelibangise khona. Lokhu yokusungula core iqembu isetshenziselwa ukwenza imikhiqizo (izinto zokusetshenziswa, lulwimi siphelile imikhiqizo kanye izingxenye) kanye ukwesekwa iyunithi, esebenza ukulondoloza imishini umsebenzi esimweni esejwayelekile (opende, varnishes, uthambise).

Accounting inventories owabanjwa mhlaka ama-akhawunti inombolo 10 "Izinto», № 12, № 15 "Procurement kanye Ukuthengwa kwezimpahla», № 16 "ukuphambuka e izindleko ezikhona."

Kuye izakhiwo zabo lobuchwepheshe zokukhiqiza izindleko impahla zihlukaniswe ehlukile ye-akhawunti. Lokhu okulandelayo ezimali ye-akhawunti - "izinto zokusetshenziswa", "izingxenye othengiwe imikhiqizo Semi-siphelile", lo "fuel", "izinto emaphaketheni", "izingxenye ezisele", "ezinye izinto", "Isakhiwo ezikhona", "izinqolobane idluliselwe izocubungulwa" "imishini yasendlini".

Valuation inventories accounting uma befika ishede wenziwa ngezindleko. Kumiswa Kubiza inventories is kusukela value langempela elicacisiwe imibhalo eyamukelayo (invoice engenayo - invoyisi)? kanye nezindleko ezengeziwe ezihlobene ngokuthenga yabo (zolwazi, imisebenzi namasiko, izinto zokuthutha izindleko, umshuwalense, njll).

Accounting reserves kunoma iyiphi inhlangano ibhizinisi Kwenziwa kuphela ngesisekelo eyinhloko amadokhumenti ezimali. Isisekelo ukuqashelwa kokuqala kukhiqizwe ezikhona kwezokuthutha bill, ingxenye imvoyisi kusuka umdayisi, kuhlanganise nenani, iyunithi intengo kanye izindleko isamba kuhlanganise VAT. Eceleni parish esikhishwe credit ukushelela. Industrial amasheya ethathwe ukukhiqizwa izindawo, afakiwe naseshede esekelwe invoyisi yangaphakathi.

Accounting reserves inikeza for yokusungula saziso, kwenziwe okungenani kanye noma kabili ngonyaka ukuqinisekisa ibhalansi langempela kwi isitokwe. yokusungula okuphoqelekile kanye nokuhlolwa langempela isimo lobuchwepheshe ngamasheya Kwenziwa ekupheleni konyaka noma ngaphezu, kungaba kwenziwe ngokushintsha accountant abakhulu noma umqondisi wenkampani, izikhulu abangekho ngqo obhekene khona TMZ, nge reflection efanele ezimali zabo. Inventory yokusungula olwenziwa umsebenzi okhethekile owenziwa inkampani ukuhlola ishede impahla kanye eyenziwa ngesikhathi inkampani iqhaza siqu abathengisi kanye nabamele Commission, aqokwe oda.

I-akhawunti kohlaziyo inventories aphethwe emafektri ahlukene ngokomongo sub-akhawunti kanye namaqembu ngazinye TMZ. Analytical ezimali incike indlela ekhethiwe kokuhlaziywa yokusungula indlela (isibonelo, i-indlela ayisilinganiso).

Accounting reserves ezitatimendeni zezimali kumele aqukethe ulwazi sendlela kuqhakanjiswe TMZ, asetjenziswa ibhizinisi ngokuhambisana ezimali Inqubomgomo sivunyiwe. ihlelwe kahle accounting TMZ - esiyinhloko lenhlangano abushelelezi inqubo ukukhiqizwa nokukhululwa produktsii.Takzhe ezitatimendeni zezimali ngempela ukuma izinhlobo kanye nezindleko ezikhona eyisibambiso njengoba eseduze kwenye inkampani.