Ngo 99 - "Inzuzo neelahleko". Debit kunye credit akhawunti 99

Akhawunti ekujongwe ukuba bababambe zonke iintengiselwano imali. 99 amanqaku "Inzuzo kunye Ilahleko" ziya kuqwalaselwa ngokweenkcukacha kolu phononongo. Umfundi uza kufunda Senza ntoni umsebenzi, kunokuba iindidi zabo, ukuba usebenzise indlela zivaleke. Ulwazi lukhatshwa imizekelo ukukunceda ube ngcono umxholo.

Injongo akhawunti 99

inkampani nganye isebenza ukuze kuphunyezwe injongo engundoqo - ukwandisa inzuzo. Isiphumo zemali - udibaniso yonke ingeniso ukusuka kumsebenzi ngamnye. Kuba ngokuthengiswa kweempahla okanye neenkonzo kuya kufuneka ukutyala imali, kodwa njani ukuba inzuzo ngexesha lokunika ingxelo - liya kwaziwa emva UPawulos lonke ulwazi malunga iindleko zemali kunye ezingenayo. Yenzelwe ukwenza oku ngo-99, nto leyo enokuthi ziboniswe:

• ukwandisa okanye ukunciphisa kwingeniso evela umsebenzi engundoqo (K99 D90);
• intsalela kwezinye iindleko kunye nengeniso kwisithuba (D91 K99);
• impembelelo kwiimeko zongxamiseko kwi umsebenzi yezoqoqosho (amandla majeure, iingozi);
• imali imali ekujongwe ukuba abale irhafu (ezilunxibelelwabo amanqaku 68).

Ngaba kunokwenzeka ukuba ukuvula sub-akhawunti ezintsha?

Ngokutsho imiyalelo, ukuhlola iingxelo alinayo iindidi. An zimali ingadala yabo, banikwe neemfuno lweshishini (uhlalutyo, ukubeka esweni, ingxelo). Kule uxhulumaniso inokuba ufakwe, umzekelo, inkqubo enjalo:

• 99/1 "Inzuzo okanye ilahleko evela kwintengiso yempahla";
• 99/2 "Uhlolisiso lubonisa ingeniso ezahlukeneyo (iindleko)";
• 99/3 "isityhwentywe";
• 99/4 "neendleko ezingalindelekanga";
• 99/5 "Irhafu Yengeniso";
• 99/6 "imali yerhafu".

Le yokugqibela sub-akhawunti ezintathu usenokuba ukulingana debit kunye ngetyala. Uyakwazi zisavuliwe 99/9 udidi "Inzuzo Net okanye Loss", nto leyo iya kubonisa ubungakanani ingeniso efunyenweyo (imali) ngelo thuba.

imbalelwano debit

99 debit akhawunti inokusebenza kunye neendidi ezahlukeneyo:

• "Ipropati" (01).
• "Utyalo-Luyingenelo e MC" (03).
• "Devices for ufakelo" (07).
• "Imali-asethi non-current" (08).
• "Materials" (10).
• "Izilwanyana olukhulayo kunye ukutya" (11).
• "Tshintsha kwixabiso MC" (16).
• "VAT kumaxabiso ezifunyenwe" (19).
• "Imveliso Primary" (20).
• "Iindleko Jikelele kunye zolawulo ngokubanzi" (25, 26).
• "Ezineziphene Products" (28).
• "Iimveliso Commercial" (41).
• "Imali kunye akhawunti zebhanki" (52, 51).
• "Azakhele Precooked" (21).
• "Imali" (50).
• "Iimveliso Kugqityiwe" (43).
• "Imveliso Auxiliary" (23).
• "Iimveliso ngenqanawa" (45).
• "Iivenkile Ukukhonza kunye neenkonzo" (29).
• "Iindleko ukuphunyezwa kwe iimpahla '(44).
• "Utyalo-mali" (58).
• "Iintlawulo-mali karhulumente kunye inshorensi yoluntu (ukhuseleko) '(68, 69).
• "Okuqhubekileyo ngokwasezimalini kunye nabanini kwangaphambili, kunye nabaqeshwa kwimivuzo kunye nezinye iinkqubo '(69, 70, 73).
• "Njengengeniso egcinelwe" (84).
• "Intengiso yeemveliso" (90).
• "Ingeniso Ezinye kunye neendleko" (91).
• "Iindleko ngamaxesha elizayo" (97).
• "Zokuhlala nokusebenzisana kwemibutho" (79).
• "Okuqhubekileyo ngokwasezimalini kunye onetyala" (76).

yini kube iintambo

akhawunti debit iinkampani 99 ibonisa ilahleko enxulumene nemisebenzi eyahlukeneyo. Imizekelo izivumelwano kunokubonwa kule theyibhile.

mboleko imbalelwano

Score 99 "Iingeniso neelahleko" esinxibelelana mboleko kwezi nkalo zilandelayo:

• "Materials" (10).
• "Okuqhubekileyo ngokwasezimalini nabathengisi kunye neekontraka" (60).
• "Imali kunye akhawunti zebhanki" (52, 51).
• "Njengengeniso egcinelwe" (84).
• "Ukuthengiswa kweempahla" (90).
• «Ukunqongophala nelahleko evela amaxabiso eyonakeleyo" (94).
• "Iindleko Amalungiselelo" (96).
• "Akhawunti zebhanki Special" (55).
• "Yekhompyutha Intra" (79).
• "Okuqhubekileyo ngokwasezimalini kunye onetyala" (76).
• "Ingeniso Ezinye kunye neendleko" (91).
• "Zokuhlala kunye nabaqeshwa kwiintengiselwano ezahlukeneyo" (73).

imisebenzi mboleko

Le theyibhile ilandelayo ibonisa eminye imizekelo ukuqonda oko babe 99 ngu kweentambo kwi-mboleko ebonisa ingeniso (ingeniso) kule nkampani.

Amanqaku 99 ukuvala akhawunti yenzuzo nelahleko

Isiphumo inkampani lubonakala xa sithelekisa debit ngetyala turnover ngokwemimiselo yezemali. Kule nkalo, oko kufuna uvale iikhawunti ezithile (99, 90, 91). Xa iimeko yemveliso mihla kubalulekile kakhulu ukuchaza nangeendleko hlamusela inkqubo ekuthethwa. Ukuze enze imisebenzi wemikhwa abanobuchule kufuneka akhokelwe umthetho okhethekileyo. Okokuqala, kufuneka uvale-akhawunti kwamashishini kunye neenkampani kunye nani likhulu kubaxhasi abafumana imali mncinane iinkonzo counter, kwaye kule meko malungana - i (inkonzo yomthengi kwelona qondo) yokugqibela.

Ulandelelwano lokuvala akhawunti 99

Lomsebenzi kujongwa eyenziwa yile algorithm:

1. Ukuvala i-akhawunti 90 "Intengiso yempahla". Ukuthelekisa ingeniso kunye nenkcitho kwiintengiso, sinako ukwenza isiphumo sokugqibela umsebenzi ephambili yenkampani. Ekupheleni konyaka kwi-debit yabonisa ukuba ndleko sezibhaliwe yempahla wathengisa kuquka zonke iindleko. Imali-mboleko eyenziwe ukuphunyezwa. Ixabiso elipheleleyo elilinganayo umahluko phakathi ibhalansi kunye debit akhawunti 90 no 90/3 "VAT". Ukuba credit imali debit enkulu, yenza eMarina ilandelayo: D99 K90 (ilahleko), kwimeko esahlukileyo - D90 K99 (inzuzo).
2. Kwi -akhawunti 91 kufuneka baqhube efanayo naleyo kwinqanaba lokuqala. Kwimeko iziphumo ezingalunganga zemali ezenziwa kweentambo D91 kunye D99 K99 K91 kwi ezakhayo.
3. Ngenxa yoko, ukuvala akhawunti 99 eyenziwa wokugqibela. Isiphumo leyo Yenziwe ngokuthelekisa debit kunye credit balances akhawunti 90 no 91, lo njengengeniso egcinelwe, igcinwe ngumbutho, okanye ilahleko zityhileke. Ezi ziphumo njengemali ekhoyo okanye kutsalwa kwi-akhawunti 84.

Ukugqitywa yokugqibela iinkqubo olwenziwe kwisigaba-phandle zokusasaza kunye nenkcitho akhawunti. Oku kukuvumela ukuba kulinganwe turnover preliminary, nto leyo ebonisa ubume yokwenene yemali mbutho.

Ukwazi zonke iimpawu ezikhethekileyo, ophethwe 99 "Iingeniso neelahleko", iingcali abaselula kuba nako ukuqonda zonke iimpawu kwengxelo. Musa ukulibala malunga FDR kunye reference yaye zomthetho iinkqubo, ngaphandle apho umsebenzi ngokusemthethweni kwamashishini akunakwenzeka.