25 akhawunti. Iindleko seenkonzo zemveliso

Wonke lweshishini wenza umsebenzi imveliso, ujongene imfuneko iinkcitho ezongezelelweyo ejoliswe ekuphuculeni ukusebenza kwenkqubo. Ulondolozo lwezixhobo, oomatshini, izakhiwo zikwimeko efanelekileyo ukusetyenziswa, - kuba yimfuneko. I elikhulu isikali lweshishini, kungona kwentloko iindleko (ngqo). Ukuze ufumane ulwazi olucacileyo mali yeendleko enjengam kuyimfuneko ukugcina iirekhodi zabo ngokwahlukeneyo imveliso engundoqo mna.

accounting

Akhawunti 25 "iindleko Jikelele" bavame zaqhutywa amashishini unesimilo mveliso, kodwa ngokunxulumene esikalini yokuba esebenzayo, kujongwe ukuba bashwankathele nokusasaza ulwazi, azivalele nyanga nganye kwikhalenda. I-debit ibonisa zonke iindleko, ixabiso jikelele-indalo. score Credit uzophela ukubhala off isixa leendleko zokuzivelisa. 25 akhawunti akuthethi balance ekuqaleni kwexesha, yaye isiphelo sawo nto ibonakala kwiphepha lomncono lokugqibela, turnover kufuneka ilingane ekupheleni kwexesha ngalinye lokunika ingxelo. Ukuhlaziywa luqhutywa ngohlobo ngalunye yenkcitho ngokwahlukeneyo.

iinkcitho

Ngokuxhomekeke kwimiqathango ezivunyiweyo umbutho-nkqubo yokunikwa kwengxelo kunye ngokungqinelana noMthetho PBU, inkampani nganye yabela neenkcitho ukuze zifakwe kwi imveliso ethile ngokupheleleyo. Iindleko ezinjalo ziquka 25 amanqaku, ushwankathelwa yaza yasasazwa uhlobo imveliso eyenziweyo ngokomlinganiselo parameter ekhethiweyo (iindleko, yemivuzo, ngesifo sephepha asethi zangoku kunye t. D.). ODA imveliso ezakheke efanayo, kodwa accounting zawo ezazinemidla kunye nolawulo ukuba iindleko uhlalutyo olunzulu nokuchonga iindawo ingxaki yale nkqubo engundoqo. Ngo 25 sishwankathela ntlobo zilandelayo beendleko:

1. Izinto zokwakha, izinto, iindawo eyiconga, ziphele.
2. asethi Non-yangoku lweshishini.
3. Ukwehla kwezixhobo noomatshini abaninzi.
4. -asethi ezingaphathekiyo.
5. Ukuhlawula abasebenzi abasebenza kwi koomasifundisane jikelele-njongo.
6. Izabelo ze s / n.
7. Iindleko zokusilungisa oomatshini kunye nezixhobo.
8. Ulondolozo, inkonzo, nokulungiswa kwezakhiwo ephethwe waqeshisa lomlinganiswa kwezoqoqosho nezamashishini.
9. iindleko eluncedo.
10. Ukuphucula indlela yokusebenza.
11. izixhobo Imveliso, uluhlu, izixhobo, ibe.
12. Content ukhuseleko.
13. Ukugcinwa inkqubo yemveliso.
14. ukhuselo lezaBasebenzi.
15. izityalo unyango amdaka, ukhuselo lokusingqongileyo.
16. mali yerhafu kumanqanaba ahlukeneyo.
17. Ezinye iindleko.

A vangama imali yeendleko

25 debit ishwankathela inani elizeleyo ODA ngenyanga yokugqibela turnover oqokelela, yaye umphumo ubonisa ixabiso lilonke lemali iindleko. Amacandelo le kweerekhodi zemali ze-plan zilandelayo:

• Am 25 Km 02, 05. eliqokelelweyo uphelelo -asethi ezingaphathekiyo kunye neendlela zokusebenza.
• Am 25 Km 10, 16. izinto alahliwe kusetyenziselwa ukuvelisa ngokubanzi (ODA) kufuneka.
• Am 25 Km 69, 70. s / n abasebenzi ODA eliqokelelweyo, wenza iminikelo.
• Am 25 Km 60, 76 Wabayala ukuba angene iinkonzo ODA ezinikwe ngamaqela esithathu.

Ukutshintshelwa iindleko iindleko zemveliso

Ekupheleni kwenyanga nganye kungasebenzi kufuneka ukuvala akhawunti 25. Imali ngemali iindleko zibalwa wamwisela ukuya kwimveliso engundoqo, t. E. iqukiwe iindleko imveliso eyenziweyo. Ekuvelisweni multiple SKUs neendleko yahlulwa phakathi kwabo ngokomlinganiselo wenani ekhethiweyo. Iqulunqwe accounting (recording) iintambo zombane (debit 20 - Credit 25). Isixa debit turnover kufuneka alingane kwimali ubhale-ndinyuka kwi balance ngetyala kwi-akhawunti 25 akuvumelekanga. Ukuba inkqubo yenkqubo accounting wokuvala 25 kunye akhawunti 26 kwenzeka ngokuzenzekelayo xa umsebenzi "lokuvala xesha". Ngelo wokulungiselela nqanaba, lokuyimfihlo kwezixhobo kunye nezithuthi ababandakanyekayo ODA, VPS, imveliso abangabancedani kunye ndzhendzheleko ephambili. Ngaphezu koko, inkqubo ngokwezicwangciso ubhala off iindleko kunye akhawunti-25. Emva kokuphela kwalo inkqubo, khangela balance kwetyala kwaye wenze ucalulo akhawunti ubukho iintsalela.