Izimali zasemizaneni abakweletwayo ehlukahlukene abakweletayo, akhawunti. Izinkokhelo ukuba abahlinzeki kanye nezinkontileka

Ngo inqubo ukuqaliswa ukuthengiselana kuyadingeka ukwenza izibalo nabanye abanamacala nabantu abakweletwayo. Eshadini yama-akhawunti synthesis ulwazi olufana isetshenziswa CQ. 76. It ibonisa debit noma credit izikweletu, okuyinto kuphakama ngokuhamba zasemizaneni nezinye izinhlangano ezingekho kuleli ibalwa ezimali amarekhodi.

Kungani abanye counterparties ezibhekwa ku-akhawunti 76

Indlela ezimali, kunamaqembu usomqulu, okuyinto acabangele izibalo nge izinhlangano ezahlukene ezingokomthetho kanye nabantu. Enye yalezi amarejista kuyinto MF. 76, okuthiwa "kwaBantu nge abanamacala ahlukahlukene nabantu abakweletwayo". Kukhona iholo uya yonke imisebenzi ehlobene umshuwalense non-kuphila, izibalo ze izimangalo ahlukahlukene, izinzuzo imali, kanye nemali ebanjwayo kusukela iholo isisebenzi esiqashiwe kumuntu wesithathu.

nemizana Hlukanisa abakweletwayo ehlukahlukene abanamacala kuyasiza qualitatively sihlaziye nokuphuma kwemali, okuyinto ngokungaqondile abathintekayo enhlanganweni yenqubo ukukhiqizwa.

ngezindleko Yimaphi amaqembu zihlukaniswe 76

Kuye uhlobo izibalo kuya MF. 76 evulekile ye-akhawunti ahlukahlukene hlobo lomsebenzi ngamunye. Lokhu ngokwahlukana ivumela ngaphezulu elivunyelwa libonise izindleko umdwebo bese reallocate izindleko kwamanye ama-akhawunti. Ngokwe ibhalansi Isivivinyo ngokomongo sub-akhawunti ngokucacile isikweletu ebonakalayo, okuyinto kungase kudingeke uthathe isinyathelo.

Subaccount ukubonakalisa izindleko zomshuwalense

Izibopho ngokuvumelana izibalo, okwenziwa ku-sub-akhawunti yokuqala, ubheke umshwalense siqu kanye nempahla. Leli qembu lihlanganisa zonke izindleko ukuthi inkampani kuzona mayelana umshwalense wezimpahla fixed noma isibalo sabasebenzi. Okukhishwayo kuphela amaphrimiyamu icala ukuze umholo wesisebenti. izindleko Umshwalense baziwa ukuba impahla ohlangothini ukutusa ukuxhumana ne-akhawunti izindleko jikelele. Lapho izimali izinkampani zomshuwalense kwinani sidluliselwe MF lasebhange. 76 ukuxhumana ne Sch. 51.

Zikhona nezinye izizathu, ngenxa okuyinto izimali ufika akhawunti debit 76. Ngokwesibonelo, lapho zilotshiwe off ukulahlekelwa inkampani impahla lilimele. Izimali zasemizaneni abakweletwayo ehlukahlukene abakweletayo, kuncike lomonakalo incipha udumo ezilinganisweni kwempahla fixed noma impahla engokoqobo.

Izindleko umshwalense lasebhange uthole isinxephezelo, enqwabelene ngaphansi inkontileka yomshuwalense yokuzithandela abasebenzi. amanani okunjalo kontiruyutsya nge Sch. 73 "kwaBantu nabasebenzi ukuze ubone ezinye ukuthengiselana". Ngezinye kokuthola imali ku-akhawunti lenkampani uyasho ukuthi amaphrimiyamu MF. 76,1. Uma ingxenye enqwabelene umshwalense yezinzuzo akuyona ihlawulelwa ngenxa izimo ezahlukene, ibhalansi udluliselwa nanoma iziphi ezinye izindleko (CQ. 91.2).

Njengoba kubonakala accounting izimangalo

Ngo inqubo ukusebenza nabalingani commercial kungase kudingeke izimangalo ezahlukene ezihlobene ze-non-ukugcwaliseka nezibopho ngokuya ukulethwa, ezokuthutha noma ukubambezeleka izinkokhelo. Ukuze imisebenzi enjalo, subaccount yesibili esesikhundleni wokuhluza Sectional naleso simangalo. Accounting izibalo ne abakweletwayo ezahlukene kanye abanamacala ekusunguleni izimangalo ezenziwe ku-debit ezilinganisweni. Izidingo angasebenza kubaphakeli of izinto zokusetshenziswa uma ithola nokushintshashintsha incazelo lobuchwepheshe, futhi uma kwenzeka izinga ukungadli zokwakha kanye izingxenye ezisele.

Futhi enkingeni ezingase ziphakame ezokuthutha imikhiqizo isiqedile. Ekwelapheni imibhalo eyinhloko zikhona izikhathi, lapho eyizwa nenani lenkokhelo ayihambisani okushiwo enanini inkontileka. ukukhubazeka okunjalo kungadalwa kuyihaba ngamabomu izindleko, futhi amaphutha izibalo. Lezi zinsolo alotshwe ukuxhumana ne Sch. 60 "Izibalo nge abahlinzeki kanye nezinkontileka" noma usebenzisa i-akhawunti ye-ezikhona ahlukahlukene.

Uma logistician lezi zimpahla, alihlangani inani ambalwa of inothi maphilisi, ukuthi lesi simo nakho ngokuvamile wabhekisela izimangalo. izibalo Accounting elihlobene ne-ukushoda noma babutha yizimpahla lifike, kontiruetsya nge Sch. 60, eveza zonke izibalo nge abahlinzeki kanye nezinkontileka.

Kufanele ukhulume ngale izindleko sihloko ezifana izinhlawulo kanye nokuhlawuliswa. Lolu hlobo lwesimangalo oluphakeme njalo njengakuqala isiphelo sesimiso nezibopho, amaqembu njalo linqume Izimo ezikhethekile kwezinkambiso sokungalandeli umthetho. Ukubhala off abukho esetshenziswa CQ. 91. Labo amanani okufunwayo, okuyinto ngihlalé engaziwa ngu payers, azisetshenziswa accounting.

Umshado ekukhiqizweni noma elula luvamile. Lezi zebhizinisi basesimweni MF lasebhange. 76,2.

Zasemizaneni abanamacala nabantu abakweletwayo, izindleko 76,3 "Izinzuzo"

Ngu ezimali CQ. 76 unikeze subaccount ethize, okuyinto buthelela izibalo Izinzuzo Inkampani ngokuqondene ngokulingana iqhaza.

Yonke imali ezotholakala yalolu hlobo lokwabelwa ezilotshwe phezu CQ lasebhange. 76,3 e ukuxhumana ne amaphuzu non-yokusebenza imali. Tholakele ku-akhawunti kwempahla yemali zidluliselwa ku-akhawunti credit 76-akhawunti isabelo nge 51 amaphuzu.

Lapho ukwesulwa iholo engaphiwanga abasebenzi

Ukuze akhawunti amanani engaphiwanga isiphakamiso samaholo CQ. 76,4. Leso simo singase siphakame lapho isisebenzi akakwazi eze ngesikhathi imali, kanye imali esesandleni kwesokunxele inkampani. Inani elisele imali kuthiwa ivela akhawunti 76,4 e ukuxhumana ne amaphuzu inkokhelo (CQ. 70).

Yini yokusungula lamalokishi nge abanamacala nabantu abakweletwayo

Ngokuhambisana nomthetho inkampani kumele iqoqo yesikweletu okungenani kanye ngonyaka. Lo msebenzi ngokuvamile eyenziwa sekusele ingxenye esele. Imiphumela usizo yokusungula ukuvumelanisa yonke ezilinganisweni ezivelele kanye nezibopho. Bona uyabulawa zamazwe amabili isenzo nokubuyisana izibalo.

Izinqubomgomo ezimali lenhlangano izinombolo ezihleliwe ukuhlolwa okunjalo, isikhathi kanye oda. Inventory has indima zokuqapha obalulekile, nokusiza ukunciphisa isibalo izinkokhelo "ufile" nelithi balahle izikweletu esingenathemba ngokusebenzisa izikweletu intethelelo umlingani.

Kuyini izikweletu ngabazeka

Kuyangabazeka ungabiza noma yiziphi izikweletu, umnqamulajuqu yokukhokha aphuthelwe. Kufanele ikhumbule yokuthi uma umkhokhintela has sekwephuzile okumele zikhokhelwe ukuze umlingani ofanayo, banomsebenzi okunjalo akukhona ngabazeka. Okungenzeka ukuxazulula lesi simo kwanele ukuqinisekisa izibopho okuhambisanayo. Izikweletu, okuyinto ubelokhu eqashelwa ngabazeka, singasho sithi unilaterally ekupheleni eminyakeni emithathu edlule.

ezimali Analytical ka zasemizaneni abakweletwayo ehlukahlukene abanamacala ivumela ukulungisa okufika ngesikhathi ukuze base intela, kanye ingasetshenziswa ukucacisa ubukhulu Isikhwama reserve, okumele abe wadala ekuhlonzeni izikweletu ngabazeka.