Ngu-90 - "Sales". Nama-akhawunti amancane kwe-akhawunti 90

Njalo inhlangano kwezohwebo phakathi nesikhathi yomsebenzi wezomnotho unesithakazelo kokuhlaziya imiphumela yezezimali. Ukuze ukuqapha okufika ngesikhathi imali wamanje kanye nezindleko eziningana ezimali akhawunti: 99, 90, 91. Ukuthola ukwaziswa okunokwethenjelwa mayelana isakhiwo, Dynamics, ivolumu ukusebenza kuphela kungenzeka nge reflection efanele idatha kula ma-akhawunti.

akhawunti izici

I-akhawunti 90 "Sales" iyona eyinkimbinkimbi kunazo zonke endaweni isakhiwo, okuyinto wenza sikwazi ukuthola aphinde ahlolisise imiphumela lwesikhashana we nkampani. Phawula ukuthi isiqondiso eyinhloko operation umuntu akuqondile, okuyinto bhalisiwe ngezimiso. Lokhu umsebenzi kuletha yi zezimali unomphela, okuyinto isamba Inkomba Imininingwane kuthatha ubuncane 5-7%, benethuba inkampani ukuba bahlanganyele kunoma yiluphi kuvunyelwe kusukela luvo yomthetho, uhlobo lomsebenzi. Isiqondiso main bungabonakala:

1. Ukukhululwa izinhlobo ezahlukene imikhiqizo (izimpahla, izimpahla Lesisemkhatsini, izinto zokusetshenziswa nokunye. D.).
2. Ukuhlinzeka uhlu olucacisiwe amasevisi (ezokuxhumana ngocingo, ezokuthutha, Tinsita, yasendlini nokunye. D.).
3. Ukwenza imisebenzi ntshashintshe nobunzima ngaphansi inkontileka (non-ezimbonini kanye nemvelo ezimbonini).

Ngu-90 ikhonza ukubonakalisa amanani imali by uhlobo eziyisisekelo, imisebenzi ehlobene kanye nezindleko.

Yokuzindla e-Accounting

Izimali 90 kuyinto zokwenziwa, asebenzayo-yokwenziwa, kuncike esetshenziswa ethile isimo nama-akhawunti amancane. Ibhalansi (okusele) we ekuqaleni nasekupheleni kwesikhathi akusiyo e ibhalansi is hhayi kubonakala. Injongo eyinhloko lesi sikweletu iyona incazelo (interim) Imiphumela yezimali umsebenzi ibhizinisi ngoba inkathi yamanje. Inani ibalwa idluliswe ukwakha inkomba ezivamile inzuzo noma ukulahlekelwa umsebenzi. Umphumela kwezomnotho ibalwa njengoba umehluko phakathi turnovers sub-akhawunti. 90 amaphuzu has isici esasenza: ivaliwe ngokuphelele kuphela ngesikhathi ibhalansi kuqala inkathi yeziNguquko esontweni, ekupheleni zonyaka. Uzikhokhele ukubonakalisa zonke izindleko ku loan - ukuqhutshwa (isukela yokuthengisa).

Ukwakheka akhawunti kohlaziyo

Ukuze isebenze kahle, ukuvula sub-akhawunti ye-akhawunti 90 ngoba izinto ezilandelayo:

• 90/1 "yokuthengisa ukuhweba";
• 90/2 "Production izindleko kwezimpahla";
• 90/3 "VAT";
• 90/4 "Excises";
• 90/5 "imisebenzi Export";
• 90/9 "Inzuzo kanye / noma ukulahleka yokuthengisa."

Ngamunye sub-akhawunti ugcwele kulo lonke zebhizinisi ngonyaka. Kwakheka ekupheleni kwenkathi revolution ngamunye uvala ukuba 90/9 futhi ayinaso okusele Lesisemkhatsini. ukusebenza ezezimali nezomnotho enyangeni edlule ibalwa njengoba umehluko phakathi inzuzo phezu debit nama Imininingwane credit turnovers ku-sub-akhawunti. Kuye uphawu ukubaluleka etholwe uqhutshwa ukuba sub 9 okuyinto uvala i-akhawunti 99.

ngenzuzo

Ukuze sibonakalise amafa neyaziwayo phezu FDR (isikhundla accountants) 9/99, izimali umsebenzi omkhulu wadala subaccount 90/1. Ucabangela engenayo evela yokuthengisa imikhiqizo, imisebenzi kanye nezimpahla ithengiswe, amasevisi, nokunye. D. Inani izibalo imali udumo sub-akhawunti e ukuxhumana ne-akhawunti 62 "kwaBantu nge debit abathengi '. Futhi wiring ingasetshenziswa:

• Am 76 Km 90/1 "Income kusuka kwamanye abanamacala nabantu abakweletwayo."
• Am 50, 55, 52, 51, Km 90/1 "uyasho ukuthi imali isiphetho, lwemali, i-akhawunti ebalulekile noma ngokheshi ibhizinisi."
• Am 79 Km 90/1 "Income ovela egatsheni noma inkampani."
• Ar 98, 90/1 Kr "Ingxenye ukuqhutshwa okuholela eyabelwe elandelayo isikhathi imali" (nge Ukukhokha kusengaphambili).

inzuzo Ubude ngesikweletu kanye 90/1 imibukiso wafingqa engenayo evela yokuthengisa ngenyanga samanje, esikhathini esizayo ngeke ukukhonza ukubala yi zezimali imisebenzi zezomnotho eziyinhloko inkampani.

izindleko

kwakhiwa Production (okwedlulele) izindleko imikhiqizo ekhiqizwa is ekulandiseni kubala ezidonswe ku-akhawunti 41, 43, 45, 40. Kuleli intengo, silotshwe ku-stock imikhiqizo siphelile, lapho agcinwe kuze ithengiswe. Lapho ukudayiswa kwezimpahla, imikhiqizo, ukuhlinzeka ezihlukahlukene services kanye nokusebenza umsebenzi inhlangano incurs izindleko ezengeziwe akufakiwe izindleko imikhiqizo ekhiqizwa. Lolu hlobo izindleko libizwa izindleko zebhizinisi ezingavela ngenxa ukuqeqeshwa nokumaketha. Lezi zihlanganisa inani PBU 10/99 nezindleko ukukhangisa, emaphaketheni ezengeziwe, ezokuthutha kanye USB. Amaphuzu 90 athunyelwe kuleli cala, amafomu alandelayo:

• "Izimpahla ikopishwe (imikhiqizo siphelile) encwadini intengo." Dut 90/2, Km 43, 40, 41
• "Ngemva ukuhweba wekhasi" DT 90/2, 42 Km.
• Dut 90/2, Rm 44 "enqwabelene inani commercial (realizable) izindleko."

Abahwebi musa yakha izindleko zokukhiqiza, izimpahla uthenge labetibambile ukudayiswa alotshwe ku-akhawunti 45. Lapho kwetfula yimuphi ezengeziwe (commercial) izindleko kukhona at Km 44 "Distribution izindleko".

izintela

Uma ibhizinisi, ngokuhambisana nomthetho, iyona lokukhokha komunye oyedwa mkhuba intela, VAT, ukudayiswa imisebenzi, imikhiqizo kanye namasevisi uzibophezele iinthombe lezi zinhlobo yentela yentengo Imininingwane. Zibalwe wadalula intela yomthengi ku 90/3, 90/4. Endabeni kokuqhuba ukuhwebelana kwamazwe omhlaba manje zaba duty ukuthekelisa ku-akhawunti 90/5. Lapho kubalwa akhawunti ye-VAT 90 uhambelana ibhizinisi, wiring ezilandelayo:

• Dut 90/3, Rm 68 "ezihlobene VAT sile yokuthengisa."

Ngokufanayo ezibonisa zonke izintela ezizokhokhwa emazingeni ehlukene.

nebhalansi Yezinguquko

90 akhawunti kufanele ivalwe ngezigaba, it is ngokuyinhloko kunqunywa inzuzo ngoba inkathi yamanje ngayinye ye-akhawunti. Ngamunye wabo ivaliwe wiring ku 90/9. Ukuvalwa-Akhawunti 90 wenziwa ngendlela ethile, ngokuvumelana scheme:

1. Bala inani okwenziwe subaccount 90/1, subaccount yezintambo ivaliwe AT 90/1, 90/9 Kr.
2. Inzuzo nezindleko wafingqa futhi ukubaluleka okuholela labetibambile Kwemali 90/9, 90/2, loan, 3, 4, 5.
3. Inzuzo yabo bonke sub-akhawunti kanye ezilinganisweni 90 kufanele kube zero.
4. On 9 subaccount sokunquma wokusebenza kwezimali, ebalwa njengoba inani lirekhodiwe DR - ujike akhawunti KT. Kuye yi it is adonswe ku-akhawunti ye-99.
5. Ibhalansi ye c / CQ. 9 "Inzuzo, ukulahlekelwa ekuthengisweni" kufanele ivalwe ekupheleni, isb. E. Yiba zero.

Ekulandiseni balance sheet 90 is hhayi kubonakala nhlobo ezikhona okuholela kudingeka ihlolwe, mhlawumbe ngoba ikhalenda lonyaka ngenxa yephutha yi inzuzo kuyinto Akuhleliwe. Uma leli nani kukhona, kubalulekile ukukhansela wiring ohambelana, ubambe ibhalansi ngeNkathi Yezinguquko yokuthumela imibiko. Ngesikhathi esifanayo emalini inani akhawunti 91 "Okunye engenayo kanye nezindleko", ngenxa kuvalwe 90 futhi 91 akhawunti for 99 kwakhiwa yi wezimali kusuka umsebenzi inhlangano for nyaka.

ezishintshayo ezimali

Umsebenzi accounting yesimanje kuhilela ukusetshenziswa ngobuhlakani izinhlelo ezikhethekile. Ukuvala wonke lokukhokhisa kudingekile kwenzeka ngokuzenzakalelayo lapho wena uvale kwesikhathi. Imithwalo yakhe ezimali umsebenzi kuhlanganisa kuhlolwa imiphumela kanye nokunikeza imisebenzi yebhizinisi. Ukutadisha Isivivinyo ibhalansi kanye nokuhlaziywa izikweletu kuyokwenzeka ukulandelela njalo kuvalwe akhawunti ukuthola imiphumela olunembile. I-Akhawunti 90 isikweletu kuya-balance sheet, kubaluleke kakhulu ukuthola ulwazi inhloso. Ngakho-ke, i-accountant induna inqubo iNguquko ibhalansi kubaluleke ngokukhethekile. Litjho hhayi kuphela lokuvala efanele akhawunti, kodwa kokuhlola reference for sonke isikhathi.