Nezinye iindleko

Ingxelo ye-non-zokusebenza kunye namacandelo ingeniso neendleko yokusebenza lwenziwa endaweni ekhethekileyo akhawunti 91, nto leyo edla evulekileyo sub-accounts. Substchet 91-1 "ingeniso Olunye" ilungiselelwe ukuba athathe ingqalelo non-yokusebenza ingeniso yokusebenza. Substchet 91-2 "Ezinye iindleko" kuyimfuneko ukuze bakuthathele ingqalelo iindleko non-yokusebenza kunye nohlobo yokusebenza. Substchet 91-9 iyafuneka ukuchonga umahluko phakathi kwezinye ingeniso kunye neendleko kwithuba elidlulileyo.

Accounting ezinye iindleko

amarekhodi abo sub-akhawunti ukudibanisa wavelisa accumulatively ngokuba yonke loo nyaka-mali. Ekupheleni kwenyanga athatyathiweyo ukuqinisekisa eseleyo kwinyanga kwengxelo. imali ngenyanga uchazwa subaccount ekhethekileyo. Xa nyaka-mali uphela, zonke ii-akhawunti sub ukuba zivulwe ukuba akhawunti 91, ngaphandle kokuba ndinesikali subaccount, iirekhodi zivaliwe phantsi subaccount 91-9.

Kuba subaccounts 91-1 ngetyala yakhe bayibona:

- iimali ezinxulumene namalungiselelo ukusetyenziswa non-abasisigxina asethi zenkampani ngentlawulo;

- iingeniso ezinxulumene nokubonelelwa amalungelo ezivela ngenxa yokuba amalungelo abenzi kwi-mveliso, wayila, kwakunye nezinye iindidi bepropathi enomgangatho ophezulu wokuqonda ngentlawulo;

- iirisithi, kunye neminye imibutho ukuze bathathe inxaxheba capital share the;

- iingeniso ezinxulumene ukuthengiswa kunye nezinye ubhale-zibekho-asethi ezisisigxina, kwakunye nezinye izinto, ezahlukileyo imveliso, imali, impahla;

- inzala yinxalenye yentlangano inzuzo lokubonelela asethi zemali ukusetyenziswa, kwakunye umdla zokusetyenziswa kwemali yebhanki kwi-akhawunti apho kukho indlela mbutho.

Ezinye iindleko zokusebenza ibhalwe kwi-debit 91-2:

- iindleko ezinxulumene namalungiselelo ukusetyenziswa non-abasisigxina asethi zenkampani ngayo nayiphi na intlawulo;

- iindleko predostvlenie amalungelo ezinxulumene namalungelo abenzi, uyilo mveliso, zonke iintlobo zeentlondi, kwakunye nezinye iindidi bepropathi enomgangatho ophezulu wokuqonda ngentlawulo;

- iindleko ezinxulumene inxaxheba eminye imibutho komkhulu eligunyazisiweyo;

- iindleko sizibandakanya disposal, ukuthengisa, kwakunye nezinye izinto ze ubhale-off-asethi, ngaphandle impahla, imali kunye neemveliso;

- ixabiso ntsalela ze -asethi, inzala, leyo uhlawula umbutho, iindleko ezinxulumene neenkonzo intlawulo, izibonelelo ixabiso ezibanjwayo.

nezinye iindleko

Regulations on accounting 10/99 ilawula iindleko zokusebenza. Emva koko uthathe ingqalelo iindleko zemisebenzi ngqo inkampani, ukongeza kwezo ezibumba iindleko zokuvelisa, nto leyo esele ekuye akwaphumelela oko. iindleko zokusebenza Kucingelwa ukuba sizibandakanya kulandelayo:

- inxaxheba kwezinye iinkampani imali share the;

- ubonelelo impahla yenkampani ukusetyenziswa okwethutyana;

- nezinokususwa, bhala-off iimpahla okanye izinto ezisisiseko izinto;

- iminikelo ukuba izibonelelo maxabiso ezizodwa;

- imali mboleko neekhredithi;

- ukunikezelwa.

Ezinye iindleko ezinxulumene ne-Code Tax. Bagqiba kwelokuba bathi isixa kwemisebenzi kunye irhafu, leyo kuthiwa ivela iziphumo zemali eminye yenkampani.

Iindleko zokusebenza kuquka iindleko lokuthengisa imali. Bagqiba kwelokuba bathi ixabiso lentsalela kwiindleko zizinto ebekupakishwe, uthutho kunye nabanye. Iindleko nokuqhuba write inkunkuma kufuneka ziboniswe xesha lengxelo, ababa enxulumene.

Ulwazi malunga neendleko leziko kufuneka ziyachazwa amaxwebhu zemali. Inzuzo kunye nokulahlekelwa akhawunti ye nkampani iqulethe iindleko, bahlulwe iindleko impahla, iimveliso, iinkonzo, imisebenzi, yolawulo kunye nokuthengisa iindleko, non-zokusebenza kunye neendleko zokusebenza, kwakunye enkulu, ukuba zikhona. Konke oku kubhekisela "Ezinye iindleko" didi.