75 amanqaku - "zokuhlala kunye zabelo". accounting akhawunti

Akhawunti 75 "Ukubala kunye nabaseki" lisetyenziswa ukuba bashwankathele iinkcukacha ngazo zonke iintlobo kwemali kwenziwa namalungu benkampani (zabelo zamalungu ezipheleleyo lombutho, lwentsebenziswano, njalo njalo). amaziko esihlangene kaMasipala kunye karhulumente bayisebenzise ukubonisa zonke iintlobo intshukumo kwemali phakathi kwabo izidumbu kwamandla karhulumente kunye norhulumente wengingqi egunyazisiweyo indalo kwamashishini ezinjalo. Esi sipho yi ababhekisi phambili uku sebenzisa imiyalelo ezintsha sicwangciso. Ngaphambili, le imisebenzi ziboniswe MF. 77. Cinga iimpawu ngakumbi oluneenkcukacha lwe-akhawunti in Accounting.

definition eziphathekayo

Kuba inqaku kuqwalaselwa ukuze ibe kuvulwa:

• subsch. 75,1 kuqikelelwa kwi iidipozithi imali reserve (esemthethweni);
• subsch. 75,2 kwemicimbi enxulumene iintlawulo inzala kunye nezinye izinto.

I-sub-account yokuqala isetyenziswa kumashishini ecalanye ukubonakalisa imisebenzi salwenza kunye karhulumente okanye igunya kamasipala ngokuphathelene nepropati idluliselwa ulawulo lwezoqoqosho / zokusebenza. Umzekelo, oku kuthatha indawo ukuyilwa yamaziko, ukusebenza wemvula eyinkunzi, wokohluthwa kwempahla. Iinkampani ezinjalo kuthiwa subsch. 75,1 "Ubalo kwipropati eyabelwe." Ulwazi ephepheni kuboniswa ngendlela efanayo ukulungisa iminikelo yenkunzi.

Nentlawulo inzuzo

Subsch. 75,2 ushwankathela ulwazi kwemicimbi enxulumene nentlawulo wabaseki yengeniso. ingeniso enyukela bonisa kwi MF dB. 84. Ekubeni siyafana ngu 75. Iintengiselwano kwi accrual nentlawulo bengeniso abasebenzi lweshishini ezilungisiweyo usebenzisa alo. 70 Oku kubonisa iintengiselwano mali yabasebenzi s / n. Xa kuhlawulwa akhawunti yengeniso 75 ithathwa. Naye umfuziselo iintshukumo kwemali. Ukuba nenxaxheba enye intlawulo iinkampani ingeniso ezinkonzweni, isebenza okanye impahla ezi nkampani, kwakunye izibambiso kunye nezinye izinto, le akhawunti 75 nayo ithathwa. Ngaloo ndlela uhambelana amanqaku ebonisa ukuphunyezwa zentsulungeko ezifanelekileyo. Subsch. 75,2 lisetyenziswa nokubengezela imisebenzi ukwabiwa kwengeniso, ukulahlekelwa kunye nezinye iziphumo zemali ngokungqinelana izivumelwano kukho adventure ngokuhlangeneyo.

ukudala AO

Xa uyila inkampani joint-stock isixa nokuhlawulwa kwamatyala kwizabelo yenziwe kwi alo dB. 75 imbalelwano nge kwabafundi. 80, ebonisa ikomkhulu ogunyazisiweyo. Ngofumana kanye iminikelo yemali eyenziwa Ngokushicilela CD imbalelwano kunye manqaku, ukulungisa intshukumo ezezimali. Xa igalelo lalowo zokufunda kunye nezinye (ngaphandle cash) iimali kunye ezixabisekileyo amanqaku 75 ngetyala. Iirekhodi oko kwabalelwa cq. 08, ebonisa asethi non-zangoku, alo. 10 (i "Izixhobo"), cq. 15 ukufunyanwa kunye ukhuko ukuvunwa. zentsulungeko, njalo njalo. Ngokufanayo, izibalo kunye wabaseki iminikelo yenkunzi eenkampani ezinye iintlobo bombutho osemthethweni. Ukurekhoda lwenziwa ngexesha elinye phezu lonke ixabiso okhankanywe kuxwebhu. Ukuba nokulahlwa kwizabelo lwenziwa ngexabiso eliphezulu ngaphezu umahluko zokuhlala wesiqhelo funyenwe kudluliselwa KD cq. 83. Irhafu kwi ngengeniso inxaxheba kwishishini, nenokuthi maxa wambi ichaphazeleke nokugcinwa zichazwe DB cq. Kunye 75 KD. Cq. 68.

analytics

Zokuhlala kunye zabelo abhalwe kwisifundo ngasinye. Ezi nketho ezi zabelo-nabanini izibambiso osesikhundleni JSC. accounting okuhlalutya intengiselwano kunye namalungu / wabaseki ngaphakathi kwiqela leenkampani ezinxulumene, imisebenzi leyo edala iingxelo isishwankathelo eziveliswa yi MF. 75 ngaphandle.

Okukodwa

In midrange isici. 75 yanye update ebonakalayo ekhoyo. Oku kubonisa ukusebenza kunye namashishini inxaxheba. Ico inokufana ngumseki kunye nxaxheba. Kodwa practice, ngokufuthi bangabantu ezahlukeneyo. 75 akhawunti kwiphepha lomncono luphawulwa, kwelinye icala, njengoko inqaku elungiselelwe iinkqubo capital wemvula. Kwelinye icala, liqhubeka kunye nokuhlawulwa nakumaqumrhu ngeniso.

Explained

Xa ukuyilwa kwishishini kukho imfuneko irekhodi: 75,1 dB cd 80

Le entry ngengqiqo methodological yahluke kakhulu ukusuka kwizikhundla zemveli. Inyaniso yeyokuba xa debit subsch. 75,1 ukhandwa ezifunyanwayo. Xa isixa-mali izibophelelo zamaqela ngokukhawuleza njengokuba wadala asethi. Eli tyala ithathwa ukuba ibe nguye kuphela accounting. Ngokuqhelekileyo, izibopho phantsi isivumelwano, azinakanwa. iirekhodi Accounting kuphela ityala, olusekelwe phezu ukubulawa sivumelwano. Umzekelo, oku alichaphazeli isibophelelo evela isivumelwano sobonelelo. Kulo mzekelo ityala phezu sele wanikela umthwalo impahla luyaboniswa. Uphawu olunikelwe alo. 75 abaqulunqi zesicwangciso kufuneka kuqwalaselwe. Xa kubalwa ngoyena amatyala kunye ityala ingxelo kvazidebitorskuyu kufuneka zisuswe isixa izibophelelo kuqiniswe. weza 75 bill, enyanisweni, ngokuba kukho imfundiso, njengoko leyo, ngelo xesha, xa kwamiselwa inkampani, ikomkhulu lalo ogunyazisiweyo kufuneka ngoko nangoko. Nxaxheba inokuzisa izinto ezahlukeneyo kuyo. Ukuba bathe zihlawulwa asethi non-mali, kufuneka bangenele inkqubo yovavanyo elizimeleyo. Xa ufumana idiphozithi entry:

• entries debit ku vangama ka inventri imali, njalo njalo.
• subsch Credit. 75,1

Intengiso kwizabelo

Ngenxa JSC waphumeza ukugqitywa capital sabelana. Xa ukuthengisa izibambiso ngexabiso ngaphezu kwexabiso elibekiweyo, lo mahluko iyona cq. 83. Le ndlela ngokunika ingcebiso developers le akhawunti Plan. Isondlo ukuba zibone operation dB cq. 98,1. Oku kungenxa yokuba, ngokungqinelana nemigaqo esebenzayo accounting, imali eyinkunzi eligunyazisiweyo alunako ukutshintshwa. Kule nkalo, oko yaphakanyiswa ukwazisa cq yolawulo. 83 Ke imali egqithisileyo kufuneka ngamazinga kwiindleko elizayo kuphela xa yingeniso weli shishini.

Amanqaku iintlawulo imali

Subsch. 75,2 isetyenziselwa ukubala kunye nabaseki abangabhaliswanga kwi imeko nkampani. Siye bathi ukuba nenxaxheba umsebenzi inkampani, imicimbi yemali kunye nabo zibonakaliswa yi alo. 70. Xa wayevakalisa intlawulo yomvuzo, ngaba irekhodi: 84 dB 75,2 KD.

Yesixa bavavanyiwe accountant, igcinwe irhafu: 75,2 dB 68 KD.

Ingeniso evela inxaxheba kwiinkampani ezifumana abantu bendalo kuyarhafelwa izinga-30%. Xa le mali kuncitshiswa isixa notsalo inzuzo, leyo ejoliswe ukusasazwa kwenzuzo phakathi nxaxheba.