Kufunyanwa ezingahlawulwayo: kubonakala accounting.

Akhawunti ezifunyanwayo - idibanisa zonke iintlawulo ezibanjwa umbutho ngamanye amaqumrhu okanye abantu. Ngabalawuli bombutho, yaye, ingakumbi, i-Accounting kufuneka balandele ngokusondeleyo imeko izibalo size sizame ufune nokuba ityala encinane neendleko ezingalindelekanga ngaphandle kokuphazamisa mali yenkampani. Ukuba, ke, ukususela ekudalweni liabilities (debt) eye iminyaka emithathu, kwaye ityala sele bengahlawulwanga - kukho ezifunyanwayo engahlawulwanga.

ezifumanekayo ezingahlawulwayo ukuba lilahlwe ngenxa kungenangqiqo yayo olunye accounting kwi-akhawunti yobalo kunye abathengi kunye nabathengi. Ukuze abhale ityala ngqiqweni kufunwe, intloko iqumrhu loshishino iya kukhupha umyalelo ukuze alungiselele inventri ezifunyanwayo. Ngoko ke kufuneka ukuba kunye impahla kwamaxwebhu engqina ubukho usemva ngentlawulo kwaye nakwenzeka yokuqokelela yayo; amaxwebhu zaseprayimari, eyayibhalwe ubunyani ukuthunyelwa kwempahla okanye iinkonzo. Ukongeza - izenzo loxolelaniso kunye data ze otyalayo accounting, amabango zemali, imbalelwano, izigqibo zenkundla (ukuba kwenzeka).

Uluhlu kokufunyenweyo kungcono kwenziwa rhoqo kangangoko ukuba ungagcina umkhondo wihi ebusweni mali ethile accounting uphephe imbonakalo kwamatyala edlulileyo ngenxa.

Bhala-off kokufunyenweyo ezibalaseleyo kunokuphunyezwa enye ngeendlela ezimbini: ngeendleko yesibonelelo for akhawunti zentandabuzo okanye ngokubhekiselela isiphumo zemali.

Reserve - uhlobo siqinisekiso, leyo uzihlele ngokwaso iqumrhu elisemthethweni ngenxa uhlahlelo akhawunti ezifunyanwayo ekupheleni kwexesha ingxelo (unyaka). Ukuba kukho isizathu ngokuthandabuza ukuthembakala okanye yokuhlawula amatyala emntwini, intloko lombutho ugqiba ukwenza igalelo kwingxowa-mali ukhankanywe ngasentla, ngaloo ndlela kuyibiyela nxamnye iimeko ezingalindelekanga undercharge lwemali kwixesha elizayo, nto leyo Võsa ngqiqweni ukubuyela ezifunyanwayo engahlawulwanga.

Ulwabiwo isibonelelo ngenxa akhawunti athandabuzekayo ebizwayo ukuba angene 91 - ". Ezinye iindleko inkampani" Formation of ilungiselelo onjalo ibonakaliswa ukuthumela ingxelo - e-t 91 ukuya t-63 zincwadi 63 akhawunti ukuvula akhawunti ezininzi olusebenzisa inethiwekhi - kuba lula zokugcina ingxelo lwetyala nganye embi ngokwahlukeneyo. Xa ukupheliswa kwamatyala iingcingo zincwadi ibonisa ukuhla kwi reserve ukuba isixa-mali setyala acinyiweyo: Dr. t 63 ukuya t-62.

Ithuba ukuvula imalana akhawunti athandabuzekayo imibutho usebenzisa indlela yokufumanisa isiseko irhafu "kuba mthwalo." Le nkqubo yoqulunqo lweenkcazo lo mbutho uya kwakhona abonise ubukho eli lungiselelo.

Njengoko ubona, asizizo zonke mbutho uyakwazi ukwenza uvimba ezinjalo. Ngoko ke, ukuba babhale ngaphandle semva kokuba bebanika ngqo kwi isiphumo zemali (ngokunciphisa kwi isixa debt). Iingcingo zombane: Dr. t 91 ukuya t-62 Le entry ibonisa imbonakalo yeendleko yenkampani ngenxa ukubhala-off isixa ityala onetyala utshonile. Emva koko, i-99-d and 91 i-ukuya zincwadi kubonisa ukuncitshiswa ngeniso ngenxa izityholo ngasentla.

Emva kokuba kurhoxiswe ubhaliso kokufunyenweyo engahlawulwanga na iminyaka emihlanu kwi -akhawunti off-balance 007, nto leyo Iqinisekile kwamatyala ngamahlakani utshonile, lo ilahleko. Oku kwenzelwa ukuba esweni amathuba yokuyikhangela.

Kufuneka kuqatshelwe ukuba imibutho nokusebenzisa inkqubo lula kweerhafu noseko yerhafu ebalwa ngokungqinelana "iindleko ingeniso thabatha" ifomula awafanele ukuba zibangelwa iindleko itsalelwa ukuba irhafu, iindleko ekungenwe kuzo ngokunxulumene bhala-off angahlawulwanga.

ezifumanekayo ebesilindelwe mbutho ukuba kuvela kunqabile okanye kwenzeke konke konke, kungenjalo injongo ephambili nawuphi na umbutho - nokukhulisa yenzuzo - akuyi kuphunyezwa.