Score 08,08 accounting kuba noko kujongwe?

asethi Non-current - asethi lweshishini ezisisigxina, koko kusiwa kwezinye accounting akhawunti accounting. Apha ziqokelelwe zonke data, hayi kuphela iindleko zokusebenza kunye asethi ezingaphathekiyo, kodwa iindleko of acquisition yabo. Akhawunti Agasti 8 yenzelwe ukulungiselela iinjongo ezinjalo. Cinga impendulo yakhe, iinkcukacha kunye nexabiso kwinkqubo elongamayo impahla yenkampani.

asethi Non-current

Amalungelo lokushishina kweli qela ziquka ii-asethi ezisisigxina kunye asethi ezingaphathekiyo eziza kusetyenziswa kule nkampani isithuba esingaphezu konyaka. Ifaka:

• OS besive kwishishini kwaye inxaxheba kwinkqubo yemveliso. Kule meko ixesha elide, ipropati angalahlekelwa ifomu yaso yendalo-izinto eziphathekayo.
• investment zexesha elide ngohlobo eyinkunzi.
• Naluphi na uhlobo lwe-asethi ezingaphathekiyo.
• Ezinye ii-asethi non-current.

Iinkampani Property yelo didi kwemali, ihamba phambili kwishishini, ingakumbi kule mijikelo kwimveliso. Ngethuba ixabiso layo ukusetyenziswa ngcembe kugqithiselwa imveliso ogqityiweyo ngohlobo wamaxabiso.

Ukwahlula phakathi yingxenye yaye angenzi-asethi non-zangoku. Isigaba sokuqala sesona sixhobo kakhulu inokusityeda, kunye neguquguqukayo. Umzekelo, izixhobo mveliso, zenkampani. Iqela lesibini luquka real estate: izakhiwo kunye nezakhiwo ukuba ukudala iimeko soqupho ye abasebenzi lweshishini.

Zohambo 08 08 nenjongo yayo

Nengqiqo asethi ezingezizo ngoku ndicinge ukuba, ngaphandle kokuba akukacaci: kutheni simele ukuba une-akhawunti eyodwa, ukuba sele kumisa 01 no 04? Ukuze siqonde imbambano, masikhumbule imithetho bokwamkelwa kwingxelo OS kunye NMA.

Ngokutsho neemfuno PBU, le mali kufuneka zibonise kwi-akhawunti ye-asethi ezisisigxina asethi ezingaphathekiyo ngendleko, ebandakanya zonke kwezi ndleko sezibhaliwe lokuyifumana. Kudla ngokuthi ingcaciso zonke izixa ezifunyenweyo ngoko nangoko. Apha kukho imfuneko ukuyivula incwadi 08, nto leyo iya kuqokelela iinkcukacha izinto yenkcitho ukuthenga impahla. Xa le mali iya kuthathela ingqalelo zonke izibalo kunye nempahla iya kuba zilungele zokugunyaziswa, ulwazi kungabhalwa ngaphandle ngeendleko engundoqo 01 okanye 04.

Ubume bale akhawunti

08 ngeendleko accounting - esebenzayo, oko ibuthe ulwazi malunga kwishishini ... Zonke iindleko ezinxulumene ukwenzela ukuthenga ipropati ezibandakanywe debit. Xa ubhala off isixa eboniswe kwi-akhawunti yakho. Ekupheleni kwenyanga ingxelo ukuze abunjwe ibhange. Ngokuqhelekileyo, oko isiphumo yenkcitho izinto zokwakha engagqitywanga kunye OS oluye andibanga ukusebenza. Ukuba akukho imali eseleyo-akhawunti ivaliwe.

Ibhalansi ye-debit, ukuba kukho kufuneka ziboniswe kwiingxelo zemali. Amanqaku 08 kwiphepha engena umgca 1190, nto leyo ubonakalise asethi zangoku.

accounting ahlaziye

Ukujoyina efanayo iqela inkcitho indalo kunye systematization accounting subaccount ngakumbi evulekileyo kwinqanaba lokuqala, nto leyo ebonakalisa ulwazi malunga neendleko:

• 08,1 - ukufunyanwa komhlaba;
• 08,2 - ukuthengwa bezinto zasendle;
• 08,3 - Ukwakhiwa kwenkqubo yokusebenza izinto;
• 08,4 - ukuthenga iindidi ngamnye yokusebenza;
• 08,5 - Ukufunyanwa-asethi ezingaphathekiyo;
• 6.8 - Utshintsho bemfuyo ukusuka lenkomo omnye komnye;
• 7.8 - Ukufunyanwa izilwanyana abadala;
• 08,08 - nokwenziwa kophando, ukulinga, iziphumo eziza kusetyenziswa kamva kwishishini.

enye akhawunti okuhlalutya yohlobo efanayo iya kuvulwa xa kuyimfuneko.

Ukufunyanwa asethi non-current

Ngokufuthi, inkampani izuza isakhiwo ngokusebenzisa isivumelwano ukuthenga nokuthengisa a. Kulo mzekelo, i algorithm ukuthatha phezu irekhodi ucacile: kufuneka uqokelele zonke iindleko kwi-akhawunti 08, uze emva koko ubhale xa wayethuma for akhawunti ezinkulu. Kodwa kukho ezinye iindlela apho asethi yagqithiselwa ekuthinjweni nkampani. Oku kube ziziphumo unaniselwano okanye igalelo kwikomkhulu lokuqala, rhoqo kunye neerisithi ukulwa.

Kuba indlela ngalinye ekufumaneni ipropati echazwe indlela yokuthatha kwi-akhawunti akhawunti 08 kunye indlela yokubala indleko. Xa isenzo umnikelo wenziwa isivumelwano ohambelana, leyo iqulathe ixabiso lemarike izinto kwiCEMIS. Oku kuya kuba imali ekufuneka ziboniswe kweentambo AT 08 Km 98 "iirisithi ukulwa".

Igalelo elikomkhulu kunye nokudluliselwa kweempahla neemfuno zoshishino

Ukuba omnye wabaseki nkampani yenza igalelo kwi- capital charter ngohlobo lwe-asethi ezisisigxina okanye asethi ezingaphathekiyo, kufuneka zibhaliswe isekelwe kule mithetho ilandelayo:

1. Ukuvavanywa asethi ezingenayo ukuvelisa, kunye nxaxheba ngokuvuma OO okanye AO. Ngexabiso elifanayo lwepropati akayi ngaphezulu ixabiso nemakethe.
2. Emva kokuba izigqibo isixa ixabiso lokuqala ukubamba esi sabelo-akhawunti AT 08 Km 75.

Ngoko, kwi akhawunti kwingxelo ezingahambisekiyo yi 08 abaseki zaye zamkelwa. Le ngcaciso iya kugcinwa debit logama nje ipropati akakuthabathi ukusebenza.

Impahla okanye iimveliso ugqibile zithunyelwa ngaphakathi kwishishini ukuphumeza iinjongo zawo, kukhona kwiindleko, imali leyo zifumaneka kwi-akhawunti ka-41 okanye 43. iingcingo zombane lumi ngolu hlobo lulandelayo: AT 08 Km 43 (41).

isivumelwano ngempahla

Ukwamkela nobhaliso yepropati efunyenwe emva awafani unaniselwano ngokuxhomekeke kwiimeko yentlanganiso. Ngoko ke, xa omabini amacala ingqalelo izinto ngokutshintshiselana ixabiso ngokulinganayo, akukho iimfanelo ezongezelelweyo bona ngokwabo musa ukuthatha. Eyekiweyo asifuneki, kodwa kangakanani ukubhala ngenxa ka-Agasti 8 xa bengena asethi? Kulo mzekelo, ixabiso lokuqala imela ixabiso lemarike swap asethi umhlalaphantsi. Xa ukungakwazi inkcazelo yayo, sebenzisa isalathisi njengoko ixabiso lokuthenga kunokwenzeka wepropati ekubonelelwe.

Emva ekuvumelaneni itransekshini unaniselwano phakathi kwamashishini asethi ezifunyenwe ayikwazi kuthathwa yabo. Ilungelo lokuba nezinto ezizezakhe ophuma emva inzaliseko ezibophelelayo otyalayo nganye. Ukuza kuthi ga ngoku, esi sixa baya kubhaliswa off sheet balance 002. Emva zonke izinto kwesivumelwano kunye nokufumana njengomgcini amalungelo empahla debhithi isixa 002 Km.

uphumezo ngakumbi kukuliphi lwenziwa ngokomyalelo eliqhelekileyo efumene OS okanye asethi ezingaphathekiyo:

1. Am 08 Km 60 - ithathele ingqalelo sum of the engenayo indlela yokusebenza (ixabiso ngaphandle VAT).
2. Am 19 Km 60 - wawubonisa VAT kwi kuthengwa impahla.
3. Am 01 Km 08 - le into ezifakwa ukusebenza kwaye kuthathelwe ingqalelo.

Akhawunti Agasti 8: iingcingo zombane gumbini

Emva kokuhlolisisa iimpawu eziphambili zokwahlula ezi isiseko iindleko kwaye ufumane ubhaliso lwabo, kwakhona zokuposa engundoqo:

08 ngokuthi wezimali imali mboleko ibonakalisa bhala-off impahla kwi:

• ekubangeleni ibe ukusebenza;
• neelahleko ezibangwa PE;
• Ukunqongophala ezichongiweyo emva yokusungula;
• intengiso okanye ukuphelisa buso.

Izalathisi-asethi non-zangoku ikakhulu isenza umsebenzi lweshishini. Ukususela ukunyaniseka nasekubaleni ixabiso lokuqala wesiza kuqinisekisa umbutho elizayo of accounting kunye nokuqhuba IA. Score 08 njengoko ixesha wamisa ukuqokelela ulwazi oluyimfuneko malunga asethi engenayo kangangoko ukubonisa zonke iindidi iindleko yokuthenga yabo.