Yintoni "Akhawunti 20". Akhawunti 20 - "imveliso Main"

Amashishini badalwe ukuze afumane esona sixa sikhulu yenzuzo. Ukuze wenze oku, kukho iindidi ngeendidi zemisebenzi zoshishino ezifana lokushiywa urhwebo kunye neevenkile nokuthengwa kwempahla, iinkonzo, ngemveliso yazo. Kuxhomekeka imihlaba kwenkqubo reference wamnyula iintlobo zeerekhodi.

production

Enterprise bathatha inxaxheba kwimisebenzi imveliso kwicala ekhethiweyo kusebenza inkqubo classical zerhafu kunye accounting. isiqinisekiso Management, iitshathi, kwakunye neengxelo efunyenwe efanayo generalizing umgaqo ngokungqinelana neemfuno abanini mbutho. Ngokwemiqathango lwemisebenzi yemveliso, inkampani nganye kudala iindleko iimveliso langabom. Ngamafuphi iindleko isicelo akhawunti 20. Ubukho bamashishini esecaleni inkqubo olunzulu iiholo zemveliso kunye isakhiwo sezolawulo ifuna ukusetyenziswa-mali kwi-akhawunti 23, 26, 29, 25, nto leyo ezisa ndawonye zonke iindleko ezinxulumene iindleko iintlobo eziphambili iimveliso.

accounting

Akhawunti 20 "imveliso Primary" kwi mali yenzelwe ukubonisa zonke imveliso, iindleko jikelele. Nguye i esebenzayo, zokwenziwa, eseleyo, ukuvalwa-akhawunti iza mjikelo wemveliso. Ngokuqhelekileyo, 20 na imali eseleyo akhawunti. Imali eseleyo ke kuboniswa umsebenzi inkqubela ngosuku oluthile. Ukuba umfuziselo lweshishini uvelisa iintlobo ezininzi ezahlukeneyo iimveliso, ngoko ngokuthi kuthathelwe ingqalelo 20 lwenziwa ngento nganye zohlalutyo ngokwahlukeneyo. score Credit isetyenziselwa ukubhala off iindleko zemveliso ezipheleleyo (mveliso). I-debit ibonisa isixa sazo zonke iindleko ekukhululweni kwayo.

Types of iindleko zemveliso

Kuba ixesha ngalinye ingxelo iindleko akhiwa ngokwemimiselo yezemali. Amanqaku 20 imele kule meko leendleko zokuzivelisa. Baya lungahlulwa-hlulwa ibe ngamaqela ezininzi:

• esisiseko kunye phezulu;
• ezimanyanisiweyo icandelo elinye-;
• ongangqalanga ngqo;
• non-qho neqhubekayo;
• fixed, variable, eziphantse-bume.

Itotali ibalwa ngokudibanisa iindleko iindleko elingathathwanga eziqhutyelwa ukuba akhawunti 20 "imveliso Primary". Ezi ziquka:

1. asethi zangoku (izinto, uthenge imveliso semi-agqitywa, izinto).
2. Iinkonzo kwimibutho wesithathu, ezisetyenziselwa iinjongo kumjikelo engundoqo imveliso.
3. Labour imivuzo yabasebenzi.
4. Igalelo kwi pension, imali extra-mali.
5. Izixhobo Zoncedo (umbane, amanzi, ukufudumeza).
6. neendleko zemihla ngemihla.
7. iindleko zoqoqosho.
8. Marriage.
9. Ukwehliswa-asethi non-zangoku.
10. Inkcitho langoku kuqaliswa ubuchwepheshe obutsha.
11. Ezinye iindleko.
12. iindleko Distribution (ashishinayo).

Iindleko Commercial ezingaqukwanga kwi iindleko zemveliso ye-mveliso, njengoko iindleko ukuphunyezwa. 20 akhawunti ayimele eli nqaku, ngokungqinelana kunye namalungiselelo-nkqubo yobalo-yenkampani, oku kunganyusa nge-44 (oku okufana iinkampani zorhwebo).

neendleko ngqo

I-akhawunti 25, 23 no-26, olubalelwa bonke kwexesha lokunika ingxelo, iindleko baza ukuxhasa, iinkqubo zoqoqosho kunye nolawulo, ezo ziyinxalenye ebalulekileyo ekuvelisweni uhlobo oluthile lwemveliso. Kuba ekusebenzeni ngendlela eyiyo zonke iiyunithi zoshishino kufuneka ukuvelisa accrual kwangethuba kwimivuzo yabasebenzi babo kunye notsalo efanelekileyo, uhlaziyo nokulungisa asethi non-zangoku, ukuqinisekisa ukuhamba kakuhle izinto kunye nezinto ekrwada.

Umxholo abasebenzi nezolawulo lweshishini ngenxa izixa ezikhulu ndleko emakuxoxwe ngazo yi tye kunye amatyala okanye umbutho (eyihleleyo kakhulu rhoqo) ulalisiwe ke ixabiso kweemveliso ezigqityiweyo. Zonke ezi ndleko ngokubanzi ukuba sitsale zokwenziwa akhawunti esebenzayo 23, 29, 25, 26. Emva yokuvala ngexesha lokunika ingxelo, sitsale, ixabiso lemali ithathwa kwincwadi akhawunti turnover 20. Kulo mzekelo, iindleko Inokuinikezwa ngokomlinganiselo owanikwa metric (sum of izinto bagqitywe, s / n, inani iindidi zemveliso) okanye ozitshintshele iindleko enye imveliso eyenziweyo ngokupheleleyo. Ekuqaleni kweli xesha olandelayo wokwenza ingxelo, i-data count kufuneka babe isixa amasalela umsebenzi inkqubela njengoko kubonisiwe kwixesha ekupheleni kwi-debit eseleyo kwi-akhawunti 20.

Ulawulo loxwebhu 20 akhawunti

Manufacturing yinkqubo yangaphakathi lweshishini, ngoko ngokusekelwe xwebhu zemali izibalo kunye iimbekiselo, imimiselo yangaphakathi mbutho. Iholide asethi eziphathekayo nayiphi iyunithi sikhatshwa i-invoyisi ohambelana, ekupheleni komjikelo wemveliso kukhutshwe ingxelo, ukuze ziqukwe iindleko zabasebenzi kusetyenziswa payroll rejista. Ngoncedo lwe ugcino calculation (reference) Ipharamitha zilandelayo zibandakanyiwe Iindleko: Iindleko ngqo eyabelwe, ukuphelwa lixabiso (banxibe isixa)-asethi ezisisigxina asethi ezingaphathekiyo, iindleko zemveliso abangabancedani, iindleko ohlawulelwa, ilahleko womtshato, inkunkuma enakho (zitsalwe iindleko zemveliso).

Debit akhawunti 20

Le debit akhawunti synthetic 20 yabonisa eMarina elandelayo.

Le turnover ngokuba ixesha lushwankathelwe mazigqithiselwe iindleko imveliso eyenziweyo. Emva kwale akhawunti 20 ivaliwe.

Akhawunti Credit 20

20 mboleko akhawunti iqulethe ulwazi malunga iyonke (imveliso) iindleko imveliso eyenziweyo, iimveliso semi-agqitywa, iindleko zeenkonzo ezinikezelweyo. Ngeli xesha ukuvalwa, loo nto idluliselwa ngokungqinelana ne-nkqubo yenkampani ingxelo ukuba akhawunti 43, 40, 90. 20 Imbalelwano akhawunti mboleko ithiwe thaca apha ngasezantsi.

akhawunti ezenzekelayo

Kwimibutho eqhuba kwengxelo yemali kunye yerhafu inkqubo ezizodwa, lula kakhulu inkqubo ingxelo, uhlalutyo wethutyana umsebenzi kwaye nanini na ukuvavanya intshukumo-asethi. Amaninzi, kukho iinguqulelo ezahlukileyo kwenkqubo "1C", nto leyo unikwe izixhobo zifanayo isiko isicelo phantsi komthetho yangoku Russian. Kwakhona, ezinye iinguqulelo yenkqubo kwenza kube lula ukuqhuba accounting enxuseneyo kunye nolawulo irhafu accounting, ukuba ibe inani leengxelo non-umgangatho kubhengezo ngokupheleleyo.

Akhawunti 20 "1C" luqokelelane ngokusekelwe amaxwebhu standard zabanjwa. Ukulungiselela nokugcina iirekhodi kufuneka amise iinkqubo ngokungqinelana neemfuno-nkqubo yobalo-kwemigudu kunye ngemixokomelwano yerhafu esebenzayo. accounting yohlalutyo ngokwahlukeneyo zoqwalaselo kunye algorithm ngenxa ukuvalwa akhawunti. akhawunti ethe kufuneka ivalwe ngolandelelwano olungqongqo, iindleko ezintsonkothileyo zabelwa ngokomlinganiselo isalathisi ezicaciswe kule program. Kwindawo yokuqala ekupheleni kweli thuba lokuyimfihlo utyholwa OS abaqeshwe zonke iiyunithi zemveliso kunye nolawulo, ke idluliselwe iindleko invoyisi ixabisa 23, 26, 25. 20-akhawunti iya kuvalwa kuphela xa ukugqitywa oluchanekileyo bonke pre-iirejista, kwaye inkqubo egqibeleleyo.