Yintoni debit? debit Accounting. Kuthetha ukuthini akhawunti debit?

Yonke imihla, senza iindidi ukuthenga, uhlawule eziluncedo. Ngamanye amaxesha sityelela imiboniso, zokutyela kunye nezinye iindawo zokuzonwabisa. Njengomgaqo, sisebenza nabo kwiimeko ezininzi bawe nokuba izithuthi zikawonke okanye imoto yakho. Oko kukuthi, kwakhona, tihlawulela ngenxa zepetroli ukusetyenziswa kobugcisa. Ngaphandle engazi, sijongene yonke imihla, nokuba kwinqanaba lesiseko, kunye ezisisiseko of accounting. Kulo mzekelo, nezimaphambili ezingundoqo apho umntu ochaphazelekayo, igama elithi "debit" yaye "credit". Kunye kwenkcazelo yokugqibela bakubo zethu ngaphezulu okanye aqhelekileyo ngaphantsi. Kwaye yiloo nto le debit - asingabo bonke. Makhe zama ukufumanisa ngakumbi ngale kota.

Imbali ingenzeka

Ibinzana elithi "Ibhalansi debit" lidla ngokusetyenziswa kwintetho zobungcali kunye nemisebenzi ngezoqoqosho, oosomashishini, imibutho zemali ezahlukeneyo kunye namaziko zemali. Ukuze siqonde ngakumbi ngokucokisekileyo uhlobo imvelaphi kunye nenjongo nokusetyenziswa kwale nkcazelo, makhe sibheke imbali. Ngolwimi mihla Russian kusetyenziswa inani elikhulu lamagama mboleko. Igama elithi "debit" yenye yezo. Weza kuthi evela ulwimi yaseJamani. Nangona imvelaphi yayo wathabatha phantsi uBukhosi baseRoma. ifomu yayo yasekuqaleni le nkcazelo Debitum (isiLatin), gama elo elithetha "ityala". Phezu uhlobo layo elifutshane - debet - licacisa le mbono yaye eliguqulelwa ngokuthi 'ngayo. " Kuyaphawuleka ukuba kulo gama lwabelwe isimaphambili de. Ngokusekelwe kwigrama Latin, oku kuthetha ukuncitshiswa elifutshane, cut. Igama Kwisiqingatha sesibini liguqulelwe ngokuthi "name" okanye "ukuba". Ngokuhlanganisa macandelo mabini ifunyenwe yaye oko kuthetha ukuba "debit", yintoni "ukuncitshiswa-asethi ezikhoyo."

amagama afana

A kuthelekiswa ulwimi IsiNgesi. Kuyinto khona phantse twatse ilizwi ochazwe yi ityala elide. Iguqulelwe omkhulu onamandla lo mbono i "umsebenzi".

Ukongeza, kuyenzeka ukuba siqwalasele lo mbuzo, "yintoni le debit 'kwaye ukusuka kwindawo ngokwasemzimbeni ngayo. Umzekelo, ilizwi entetho French baqalisa ukuba kusetyenziswa ingqiqo 'amanzi. " Isixa esithile lwezibonelelo (ioli, igesi, amanzi) ukuba ibonelela ngomthombo kangangexesha elithile, yaye output. Qaphela ukuba le ngcamango emzimbeni sicaciswa ngokwahlukileyo: ngokusebenzisa "kunye."

lokuzazisa zemali

Okwangoku, igama elithi "debit" lisetyenziswa ngokufuthi, ingakumbi xa ukuphumeza inyathelo zokuhlala kwezoqoqosho. Intsingiselo yakutshanje gama ngokupheleleyo ibonakala imisebenzi yokuziphatha zebhanki. Makungaze naphantsi kwazo naziphi na iimeko xa kuyimfuneko ukutshintshela iimali ukusuka akhawunti zabathengi, kukho debit, t. E. Bhala-off imali.

Xiya xikombiso lexi. Wena isigqibo ukuhlawula umboneleli-nkonzo ukuze le mpahla. Phantsi isivumelwano, intlawulo ingenziwa ngetshekhi bank. Supplier iya ebhankini kwaye unika ukhuseleko kumntu ofanelekileyo. Uya kufumana umyalezo ukuba imali "H" engange yaqukwa kwi-akhawunti debit onayo. Oko kukuthi, imali iye itshixiwe olunye, sibhalele uthi zibekho.

Le nkqubo yoqulunqo lweenkcazo lemibutho

Yintoni debit njengoko ingqiqo accounting? Wonke umbutho, nokuba ubunini kunye nenjongo umsebenzi unyanzelekile ukuba aphumeze imigaqo-nkqubo yogcino ngqongqo olulawulwayo.

Njengomgaqo, olu hlobo lomsebenzi iquka umsebenzi kunye neetafile mazwe - akhawunti. Ngamnye kubo inani layo kunye negama. Nangona kunjalo, lonke iqela akhawunti kudityaniswe ngaphantsi kwe ligama "Balance Sheet". Icala lasekhohlo itafile imele i "debit". Akhawunti, accounting, kukho inani elikhulu. Kwangaxeshanye, ngokuxhomekeke kuhlobo lombutho osetyenziswa yi kuphela abathile.

debit "Active"

Nayiphi akhawunti uthengwayo yeyomnye amaqela amathathu "Balance Sheet". Kunokuba esebenzayo, zava okanye esebenzayo-kwisixando sokwenziwa. Kudidi lokuqala ukuba ukhonza debit inxenye ongenayo. Umzekelo, ukuhamba izinto kwindawo ekugcinwa kuyo kumthengisi. Lo mbutho accounting kwirekhodi (entry) iza kuba ngolu hlobo lulandelayo:

Kulo mzekelo, intsingiselo "debit" ngokuthi "unciphiso ofumanekayo" libhekisela kumdlali welinye icala. Oko ukufumaneka kweencwadi nezinto ezilungiselelwe lehlile ukusuka kumthengisi. Kwaye umbutho wathetha onetyala yakhe. Imali eshiyekileyo kufuneka ihlawulwe ukugqithiswa zokwakha kwiimeko zicaciswa gca kule mvumelwano.

Le ndlela yesibini

Ukongeza debit olusebenzayo kwaye uthabathe indawo esahlukileyo. Oku kwenzeka xa i-akhawunti apho umsebenzi kwenziwa, kodwa isixando. Xiya xikombiso lexi: umbutho wathabatha mboleko elifutshane kwimali kweeyunithi emali-10 000. Ukuze akhawunti le ingeniso kwi-akhawunti wombutho kumiselwa ngokusebenza. Kulo mzekelo, eyona mbambano-90 "ukuboleka elifutshane-elithi".

Wabayala ukuba ukubonakalisa yokungena nokuphuma kwemali kwaye kule meko onomdla kokukhona wandisa kwiziko lemali ityala Organization kaThixo.

Ukuba inkampani uhlawula ityala, kukho ungeno kwaye kwicala lasekunene. Umzekelo: umbutho wathabatha mboleko elifutshane elide isixa iiyunithi lwemali 10,000 yaye ngokunxulumene neeyunithi lwemali imbuyiselo 1000. Emva koko, iintambo zombane imi ngolu hlobo lulandelayo:

Oko kukuthi, ukuba ukufumana imali-mboleko ebhankini, inkampani uba unetyala layo (kwanciphisa asethi ebhankeni loo mali). Kwelinye icala, ukuhlawula ityala, inkampani owenza omnye umsebenzi. Ukuba akunjalo kwiziko zemali (oku kwandisa ukufumaneka kwemali). Ngaxeshanye nale nkqubo umbutho kunciphisa yayo akhawunti ezifunyenweyo. Umncono imela intsalela. Kubalwa akhawunti debit kangangexesha elithile: ngenyanga, ngekota, qho ngonyaka.

isiphelo

Eshwankathela ngasentla, sigqiba ukuba debit enjalo? Eyona nto ibalulekileyo - oko sele efumana ababhalisele balance sheet ye ngumbutho. Debit akhawunti esebenzayo ithetha ukwanda isixa izinto ezifunyenweyo, imali nezinye izinto zexabiso. Ukurekhoda zezi ntengiselwano ngokuqhelekileyo uqala ngomhla wokuqala neliphela ngosuku lokugqibela lwenyanga kwengxelo. Ukuba i-akhawunti akafuni, ukutsalwa kubonisa ukuncitshiswa kwiingxowa umbutho okanye ityala layo awongezelelekileyo ukuya amaqela esithathu. Ke ukuba imisebenzi esebenzayo apha abanyulwa inyanga.