Mphambu 10 kuyankha. chuma amodzi

Data pa kukhalapo ndi kayendedwe ka (kufalitsa) zipangizo, zida zosinthira, mafuta, katundu wa m'nyumba, muli, zida ndi zinthu zofanana ndi 10 mwachidule kulongosola zokhudzana zikuchokera katundu atathana mfundo. Malinga ndi nkhani imene mukukambirana, mwa zina, atathana zokhudza zinthu zimene ali processing ndi kupita. Taganizirani mfundo zina ndi 10 kuyankha: Kulumikizana, deta kusonyeza limatchula.

mwachidule

tchati nkhani amakhazikitsa malamulo, amene chinyezimiro cha nkhani pa nkhani zina. Atsimikiza malinga ndi mfundo za bizinesi. Nkhani 10 "Zida" analanda zipangizo zopangira m'njira zotsatirazi:

1. Ndi mtengo lenileni la kupeza (losalembedwapo).
2. Pa mtengo kuwerengera.

Zingapo chiwembu osiyana imakhudzanso mabizinezi chinkhoswe mu ulimi wa ulimi. Zamgululi amamwa vuto la ndalama anakonza. Pambuyo kupanga mwachidule kugulitsidwa malipoti kusintha kwa phindu lake lenileni. Pa kusinkhasinkha pa avareji mtengo wogulira (a losalembedwapo) ndi zina zotero. Kusiyana kufunika kwa zinthu ndi mtengo enieni amasonyeza pa MF. 16.

Mphambu 10 Malawi: subaccounts

Ndiponso, nkhani akhoza adatsegulidwa;

• Zida ndi zipangizo - 10,1;
• nyumba ndi zigawo zikuluzikulu, anagula theka-yomalizidwa ndi zigawo zikuluzikulu - 10,2;
• mafuta - 10,3;
• Muli ndi zipangizo ma CD - 10,4;
• m'madera - 10,5;
• zipangizo zina - 10,6;
• pa zinthu anasamutsa kwa processing makampani kunja - 10,7;
• zomangira - 10,8;
• Chalk ndi zipangizo - 10,9, ndi zina zotero.

zipangizo

Mphambu 10,01 mu akawunti akuganizira zokhudza kukhalapo ndi kayendedwe ka chuma m'gulu kapangidwe ka mankhwala opangidwa, zomwe ndi maziko a, kapena kumachita monga zofunika chigawo chimodzi kupanga. Mfundoyi ikusonyeza kuti mudziwe pa maofesi thandizo kuti zimakhudzidwa kupanga mankhwala kapena ntchito zapakhomo zolinga luso, kuti magawowa ndondomeko kupanga. Malinga ndi nkhani imeneyi ulimi ndi kukolola kwa processing.

Theka-yomalizidwa mankhwala zigawo zikuluzikulu, mbali ndi kumanga

Malinga subsch. 10,2 ndi kuthi okonzeka zopangidwa zinthu, anagulidwa kupeza kupanga (kumanga). makhalidwe amenewa amafuna ndalama ku processing awo kapena msonkhano. Mankhwala anagulidwa khamu, amene sali m'gulu ndalama kupanga ndi kupenyetsetsa MF. 41. Amalonda amene zikugwira kafukufuku, luso, kamangidwe ntchito, kugula kwa zipangizo lachitatu chipani, zipangizo, kuwapatsa zipangizo zina zapadera ndi zipangizo zina monga Chalk, kukonza iwo subsch. 10,2.

mafuta

Malinga subsch. 10,3 amapezeka mafuta (mafuta a nyali, dizilo, mafuta, etc.), Ndipo lubricants. Iwo anafuna kuti ntchito galimoto, ndi ikuyambitsa kutentha mphamvu komanso gaseous ndi olimba (nkhuni, malasha, peat etc.) Amapangitsa zofuna sayansi.. Pankhani ya amutumizire ogwira zopangidwa mafuta, iwo amagwiritsidwa zokhoma pa subsch. 10,3.

zinthu namsongole

Pa subsch. 10,4 kuganizira mitundu yonse ya ma CD, kupatula amene ntchito ngati kufufuza m'banja. Nkhani imeneyi ziwalo ndi zipangizo anafuna kupanga ma CD ndi kukonza ake. Zikuphatikizapo, makamaka kuyikapo moŵa-riveting, mbali khamu, hoop chitsulo ndi zina zotero. Zinthu zimene anapangidwa kuti retrofitting mabwato, magalimoto njanji, sitima ndi galimoto zina kuonetsetsa chitetezo cha katundu kusamutsidwa akutsatiridwa pa subsch. 10,1. Anyakugulisa analanda kukhalapo ndi kayendedwe ka chidebe (katundu ndi unladen) pa MF. 41.

zida zosinthira

mapulogalamu awo subsch. 10.5 (by kuyankha). Nkhani imeneyi anagulidwa kapena amapangidwa kuti ndikukhazikitsa zolinga za zigawo zikuluzikulu ogwira ntchito, cholinga m'malo nsanza ziwalo za makina, magalimoto, zida, kupanga kukonzedwa. Komanso analemba zokhudza matayala galimoto kumbuyo ndi kumanzere. Malinga ndi nkhani amasonyeza kayendedwe ka kuwombola zida zombo, ndi makina wathunthu, misonkhano, boma misonkhano, injini, amene adalengedwa kukonza mayunitsi, mafakitale, malo luso. Matayala (kutseka kuti uchiwo usatuluke tayala, kamera, tayala) omwe katundu ndi mawilo pa galimoto anapanga mtengo koyamba ndi kunditumiza ku Os.

zinthu zina

Pa subsch. 10,6 amasonyeza kupezeka ndi gulu:

• Industrial zinyalala. Zikuphatikizapo, makamaka monga bulashi, yokonza, zisamayoyoke ndi zina zotero.
• Incorrigible ukwati.
• Zinyalala jombo ndi matayala ntchito.
• Zofunika mfundo zimene zimapezeka ku opaleshoni dongosolo kuti sizili ntchito monga zipangizo kapena mbali. Zikuphatikizapo Mwachitsanzo, zidutswa, zidutswa zitsulo.

Industrial zinyalala ndi zipangizo sekondale yaiwisi, amene ntchito ngati mafuta olimba, pa subsch. 10,3.

Zinthu ankadutsa ndi

Malinga subsch. zipangizo 10,7 akuponyedwa mu processing, mtengo umene adzapitiriza m'gulu la mtengo wa kupanga mankhwala opangidwa kuchokera ku iwo. Mtengo wa wotuluka zogwirizana analipira makampani kunja ndi anthu monga ufulu madebiti nkhani, amene kutchula zinthu pambuyo processing.

sundries

Subsch. 10,8 ntchito kutukula ogwira ntchito mlingo. Pa ndi zipangizo kuti ntchito mwachindunji mu ndondomeko ya ntchito yomanga ndi unsembe ntchito, komanso kupanga ziwalo, zomangamanga ndi chokongoletsera nyumba, mbali ya nyumba ndi nyumba. Pa subsch. 10,8 komanso kuganizira zinthu zina zimene zimafunika zolinga kumanga (mwachitsanzo, mabomba). Malinga subsch. 10,9 zipangizo, housewares, zida ndi zinthu zina kuti ali m'gulu la chuma panopa.

Komanso

Nkhani pamwamba - osati onse amene anatchula ndi 10 mu mlandu. Sub-nkhani asasanyika mogwirizana ndi makampani wokonda kampani. Makamaka, n'kofunika makampani chinkhoswe kupanga ulimi. Zina boma chifukwa cha Article 10 zikhoza kukhazikitsidwa kusonyeza kayendedwe ndi kukhalapo kwa:

• Maminolo feteleza.
• Dyetsani (kupanga ake ndipo anaphunziranso) ndi chuma kubzala.
• Mankhwala mankhwala, mankhwala kwachilengedwenso ntchito polimbana ndi matenda a ziweto.
• Mbewu.
• Mankhwala ntchito polimbana ndi matenda ndi tizilombo toononga mbewu za ulimi ndi zina zotero.

kotunga

Tchati cha nkhani limalola chinyezimiro kupeza zipangizo cq. 15, kukonza kugula ndi zogula mphasa. makhalidwe kapena MF. 16, kupatuka pa mtengo awo, ndipo popanda kulolerana awo m'bukuli. Chisankho kudzadalira pa mfundo zachuma wovomerezeka ndi kampani. Pamene inu ntchito MF. 15 MF. 16 Malinga ndi zikalata masamu analandira mwa gulu, nkhani ndi: DB 15 60 Kd (20, 23, 71, 76, etc.).

anafotokoza

Nkhani Mawu zizigwirizana magwero a chiphaso cha zipangizo, chikhalidwe cha ndalama. Kujambulitsa DB 15 CD 60 zachitika kaya nthawi ya chiphaso cha zinthu tsopano - isanayambe kapena itatha zolembedwa ndi kuthetsa. Zolemba anapanga pa MF. 10. Tchati cha Nkhani zikuphatikizapo kujambula ma cd cq. 60. Choncho, mtengo wa nyumba yosungiramo katundu Sikuti. Ndipotu, kumwa awo kupanga kapena zolinga zina bizinesi zimaonekera mwa Kd cq. 10 m'makalata ndi nkhani za nkhani ya ndalama kupanga / kukhazikitsa. Angagwiritsidwe ntchito, ndi nkhani zina zogwirizana. Kutseka zigoli 10 pa mlandu utalembedwa-kutali, kugulitsa, zosadziwika kutengerapo ndi disposals zina za zinthu zimaonekera ndi phindu lokwanira ndendende mu DB cq. 91. The katswiri kutsogolera yosungirako malo maina munthu ndi mfundo (miyeso, makalasi, mitundu, ndi zina zotero.).

Mlandu: mphambu 10 "Zida" (loukitsa)

Kuti timvetsetsetse chikhalidwe cha nkhani, muyenera kuunikila angapo mfundo. Choyamba umamumvera gulu lokha, kumene kumasonyeza zigoli 10 - "zipangizo". Ndi zinthu zilizonse analenga mankhwala atamaliza mankhwala. Mlandu dongosolo kumene iwo mfundo zikamasinthasintha ndi zolembedwa yaikulu ngati Company katundu. Zinthu kuti alipo mu bungwe, koma zilibe eni mwalamulo pa MF. 002 kapena 003. chofunika molimba kudziŵa makhalidwe amene m'gulu la bilu 10 akawunti, si Khrisu awapeza mu malo, ndi pamaso pa katundu ufulu kwa iwo.

ndemanga

Tatchulazi zikutanthauza kuti zinthu zimene zingakhale chimodzimodzi, kugona mu mulu, anasonyeza m'njira zosiyanasiyana. Zinthu wodutsapo umwini, koma iwo sali pano mu malo a, n'za 10. mlandu mu gulu makamaka monga zinthu m'njira. Katundu zapita Mwachitsanzo, yakumadzulo / anthu d mtengo siteshoni ndipo anawalamula kuti kusamutsidwa pa wogula. Kamodzi katundu Atengedwa pa sitima, iye umasamutsidwa ku acquirer pa chuma (ngati pangano lili zambiri). Theoretically, ndi mfundo zimenezi ziyenera wasenza zolemba mu akawunti ya wogula. Koma timva anapangidwa yekha pa chiphaso cha zolembedwa zogwirizana, omwe anatsimikizira mawu kutumiza.

redirection amatsogoza

Zinthu kumachititsa chuma cha kampani, koma m'masitolo yake adzakhala konse. Mwachitsanzo, izo zikuchitika pa nthawi imene anapempha gulu la Moscow chipani anagula zipangizo mu Vladivostok ndi dongosolo lake chomwecho izo anagulitsidwanso kwa mkulu Novosibirsk. Popeza kupeza ndi isanafike mfundo kutumiza zili Vladivostok. Mu Moscow, iwo sanawone. Komabe, iwo inali ndi kampani. Pa nkhani imeneyi, asanayambe kupeza phindu la kampaniyo ku Novosibirsk Kulumikizana ayenera kukhala okonzeka pa mlandu wa bungwe Moscow.

processing

Zinthu zomwe ogwira ntchito ndi kulandira chuma, koma iwo zimafalitsidwa kwa processing wa kampani lachitatu chipani, akuganizira kudzera 10. mlandu zolemba mayina Pankhaniyi ali anaona kuti ngongole. Zimenezi umatheka mfundo za lipoti. Makamaka, pali Popeza kuti pa pepala bwino ungasonyezedwere okha makhalidwe amene ali mwa umwini wa kumalo a ntchito. Mfundo imeneyi Komabe, mosiyana ndi udindo wa mankhwala pa mawonekedwe. Iye analandira ndi kuchita mayiko ndi zoweta 1/98. Mfundo imeneyi imafunika katswiri motsogozedwa osati mwa magawo a malamulo, ndi kuganizira zinthu zenizeni. Mwachitsanzo, mu nyumba yosungiramo katundu wa pepala kasitomala pano, pamodzi ndi pepala kampani mwini. Wachibale udindo wa antchito ndi luso patsogolo ntchito makhalidwe kusiyana sadzatero. Onse mapepala ayenera atathana nkhani ina. Koma Plan wofanana mtengo pansi udindo pa munthu tikambirana nkhani zosiyanasiyana.

lolemba

makhalidwe onse analandira, umwini amene anasamutsidwa ndi kampani, ayenera opezeka pa DB cq. 10. Koma mu nkhani iyi zikutipatsa mafunso angapo. Woyamba: chochita ngati umwini ndi kunditumiza ku kampaniyo, ndi mlandu izo sakudziwa ndipo sangathe kuphunzira? Pali lamulo monga palibe timva zolembedwa, sikuti. Koma ngati inu kutsatira IFRS mfundo atangomva katundu ali kutumizidwa katundu, katswiri ayenera anatumiza kapena zidziwitso fax mu mawonekedwe a pakompyuta pa iwowo. Pankhaniyi, kulowa ndi:

• 10 DB.
• 19 DB (Lowetsani VAT).
• Cd 60.

Mu nkhani iyi, lipoti la kampani ndidzakuwonetsa zinthu zenizeni mu kumalo a ntchito. chuma ndi katundu zonse wokwatibwa ndi kampani adzakhala zimaonekera pa nkhaniyi. The ngongole zidzakulimbikitsani anasonyezedwa payables enieni. Koma mu nkhani iyi ndi kobvuta ndi mndandanda wa zinthu. Iwo akhoza kuchitika pa zolembedwa za zokayikitsa n'loonadi (mauthenga a fakisi ndi sheya ofanana). Pankhaniyi, yolondola kuzindikira malamulo osati kutanthauzira zachuma.

Pakalibe zolembedwa mtengo

Pa chiphaso cha sheya malipiro kuchokera bizinezi kudziwa mtengo wa sanali kugwilizana, umene katunduyo ali, ndalama wasonyeza m'menemo ali akuyendera zolemba asinthe. Pachikhalidwe, kuchuluka kwa amene kutchulidwa kapangidwe zolembedwa ikuchitika mu kusintha kwa makontena sanali invoiced. Akaunti 10 ndi debited mu mlandu ndi cq. 19. ngongole cq. 60. Komabe, deta kujambula si milandu onse lionetsedwe mapulogalamu alipo lero. Mu nkhani imeneyi, mphambu 10 kulongosola debited pamodzi ndi sch. 19 m'makalata ndi sch. 60 kusiyanitsa mtengo chikuoneka pa zolembedwa kamangidwe, ndi mtengo pa zimene zinthu unatengedwa, ngati n'chozama.

Kodi ngati mtengo kugula ali wolemedwa ndi ndalama zoyendera?

Ngati kampani siligwira ntchito mtengo kuwerengera, zipangizo kubwera pansi leni kugula item-yokha. Mu ena makampani, akatswiri m'gulu mtengo wogulira ndi zoyendera ndi ndalama zina, amene amakhala mu mtengo. Komabe, akatswiri amakhulupirira kuti kuchita ntchito siwoyenera. Monga pepala limodzi pansiyi pali mayina angapo zinthu, zingakhale zovuta mu Kugawilidwa kwanthaka ndalama wamba pakati pa mitundu yosiyanasiyana ya makhalidwe abwino. Kusiya zimenezi kwambiri. Kufalitsa kungakhale njila kwa:

• Mtengo.
• Mayendedwe mtunda.
• kufunika Industrial (kwa magawanidwe ochiritsira, yapadera ndi chisanadze zanu).
• Kulemera ndi zina zotero.

Komabe, ndi kuchulukitsa kwa yogawa lalikulu ndi nthawi zosiyana makonzedwe kupotoza mtengo wogulira, komanso, Chofunika, kumaonjezera masiyanidwe a Ziwerengero zinthu. M'nkhaniyi, yoyenera kwambiri adzakhala ndende ya ndalama zonse zokhudza kupeza chuma mu zogwirizana boma chifukwa 10,10, kukonza mayendedwe ndi zogula ndalama. Kumapeto kwa nthawi ya ndalama amafalitsidwa pakati okwana mfundo zotsalira ndi mtengo okwana zinthu, umalimbana kupanga.

mapangidwe nomenclature

Tikumbukenso kuti atatu ndondomeko zimaonetsa:

1. dzina la gulu la makhalidwe homogeneous kopita. Pakuti aliyense unit wa zinthu izi anapereka mtengo mlandu lomveka.
2. Dzina - zipangizo homogeneous pa mtengo womwewo wa chikuonetseratu. Kulongosola nomenclature anapanga angapo udindo womwe ndi chiwerengero cha mitundu ya mitengo analandira mtengo.
3. dzinali amati ndi gulu homogeneous zinthu kopita, amene lolemba wa mtengo leni kulowa.

Njira yamasika zikuoneka ngati kukondera pakati pa awiri. Komabe, imeneyi, pali vuto kusankha mtengo yeniyeni, limene ziyenera a chuma ochezeka.

Chofunikanso

Mu Dec. 6 lamulo la Utumiki wa Finance nambala 44 amakhazikitsa ndondomeko yapadera pokhazikitsa leni mfundo ndalama zimene anapeza pansi zimenezi, mawu amene amasamalira wosangalala ngongole mu ruble chimachititsa mitengo ofanana ndalama zakunja. Company ndalama kwa ogulidwa zinthu atsimikiziridwa chifukwa amaganizira kusiyana kwa ndalama zimene uka pamaso kutembenukira inventories mu mlandu. Apa tiyenera kutchula mfundo yofunika kwambiri. Mupezeke payables nkhani ndi mfundo ikuchitika pa nthawi yomweyo. Mwina, mu nkhani iyi, amanena kuti chinyezimiro cha zinthu mwachindunji nkhani pamwamba, ndipo si mwa MF. 15. Komabe, njira imeneyi imafunika ndondomeko wapadera kusiyana chimachititsa kuti makontena unbilled. Nthawi zina zonse, derogation ayenera olembedwa pa MF. 91 ndipo alibe kupanga ziyenera a ndalama chuma kumalo a ntchito.