Kusamala: bwino mitundu. Mitundu ya Kusamala Mapepala

Kusamala Mapepala - izi ndi chikalata chofunika kwambiri mabungwe mlandu malipoti. Chimene icho chiri, chimene malamulo a kudzazidwa ake kulibe, mitundu ndi gulu?

Mitundu bwino: Kusamala

Zosiyanasiyana ndi chifukwa zizindikiro mlandu wa zinthu zosiyana kwambiri: chikhalidwe cha mfundo zimene anapanga maziko a muyezo, nthawi mapangidwe ake, malangizo, mfundo anasonyeza njira, ndi zinthu zina. Mitundu ndi mitundu ya mapepala bwino ndi yosiyanasiyana. Mwa njira kuonetsera mfundo za bwino mitundu pepala kungakhale:

• ntchito ndalama, kuti kumaonekera tsiku anakonzeratu;
• kudzasintha - anapanga malinga ndi zolowa kwa nthawi yeniyeni.

Kugwirizana kwa nthawi ya mapangidwe mawu kusiyanitsa mitundu chachikulu cha sikelo:

• pakhomo - pa nthawi ya ntchito;
• apano - kwaiye mu nyengo malipoti;
• liquidation - vuto la liquidation wa bungwe;
• anapulumutsa ndi kumukonzanso - ndi a ziŵalo m'banja, ufulu bankirapuse;
• olekanitsa - ndi kugawa kampani mu angapo makampani;
• yogwirizanitsa - ndi kaphatikizidwe Makampani kakang'ono mu wotuluka wina.

Data buku pa mitundu ikuluikulu mabungwe kuonetsetsa bwino pepala:

• wagawo - pa mbali ya zokakamiza;
• Consolidated - malinga ndi kuchuluka kwa deta zina mabungwe;
• Consolidated - malinga ndi mabungwe modalirana, mkati mawu amene anafotokoza mu generalizing mawu liquidate.

The bwino zinthu zingakhale:

• pazikhala;
• komaliza;
• malipoti.

Malinga a muyezo koyamba kwa uthenga:

• Machinenumber (linakhazikitsidwa malinga ndi zotsatira za kufufuza za);
• Buku (atangotha nkhani malinga ndi mfundo);
• General (linakhazikitsidwa malinga nyota kupereka zotsatira anachita kufufuza).

Data anasonyeza njira:

• Gross - polumikiza mfundo ofunika zinthu (depreciation, nkhokwe, zilankhulo);
• khoka - ndi achire wa wosasunthika nkhani izi.

Kusamala: bwino mitundu ya chuma kupanga

Schematically, muyezo pepala akuimira tebulo. 2 limapangidwa kugawanika mosalekeza:

1. "Non-panopa katundu".
2. "Chuma Current".

Ndipo amasonyeza katundu wa kampani.

chuma kampani onse yagawidwa mu pepala bwino ndi mndandanda wa magwero a chilengedwe - mu bwino kungokhala chete. Area mu muyezo anaikidwa mode cha kuchuluka liquidity. Ngongole ali 3 magawano, "Capital ndi nkhokwe", "ngongole Long-akuti" ndi "ngongole Short-akuti".

Mitundu muyeso ogwira

Mlandu kungakhale ya makhalidwe:

• kupanga nthawi;
• kupanga ndalama;
• deta kukula;
• mtundu wa ntchito;
• chitsanzo chuma;
• sakugwirizana anasonyeza;
• kuyeretsedwa njira;
• mogwirizana ndi malo a chuma ndi ngongole;
• monga mkuyu anasonyeza mawu.

Ndi nthawi ya mapangidwe schetovodnye sikelo anawagawa:

• Malonje kapena koyamba - pamaso kukafola kampani ankachititsa mndandanda wa chuma ndi kusanthula pa chuma lonse.
• Panopa bwino - nthawi kupanga nthawi, ndondomeko za kukhazikitsidwa. Bwino panopa ndi mitundu 3:

1. Koyamba (ukubwera) anapangidwa pamaziko a malipoti nthawi.
2. Yomaliza (panopa) anapangidwa pambuyo malipoti nthawi.
3. siteji kuyambirira wopangidwa pakati pa nthaka ndi mapeto a malipoti nthawi.

• Liquidationist ndiyo malo ndalama kampani monga tsiku ilo anasiya ntchito gawo lotsiriza.
• Partitive sikelo anapangidwa ndondomeko ya kulekanitsa mabungwe lalikulu ku nambala inayake ya mayunitsi zing'onozing'ono structural, kapena njira ya kufala kwa 1st kapena magulu.
• Gulu amapangidwa pa kugwirizana ena mabungwe ku kampani 1 lalikulu, kaya njira za ubwenzi wa munthu kapena ena mayunitsi structural watipatsa m'banja.

kusanthula Mitundu bwino

mafungulo anasiyanitsidwa form:

• opisnye bwino mapepala wasenza malinga ndi kukhazikitsa mndandanda wa ndalama, mtundu uwu bwino angathe kupereka chosavuta, kapena mitundu yosavuta;
• anawasema ongolankhula anapangidwa malinga ndi zomwe panopa chifukwa schetovodnogo (zochokera zolembedwa panopa);
• Chief bwino wasenza pamaziko a nkhani schetovodnogo nkhani ndi mfundo kulingalira.

mapepala Kusamala anasiyanitsidwa ndi mtundu

Pa kukula kwa deta:

• sikelo munthu kusonyeza deta pa ntchito ya bungwe chimodzi chokha;
• Consolidated bwino mapepala kusonyeza deta pa ntchito ya mabungwe, opangidwa kuchokera mothandizidwa ndi makina chimangirizo za ndalama, kwambiri mu zolemba za payekha mapepala bwino ndi zotsatira za kuwerengera chuma limodzi ndi ngongole.

Mu sikelo ngati chintchito munthu kuimira malo a mabungwe ndalama payekha, ndi mzati "Total" amasankha zinthu wamkulu wa mabungwe onse a ndalama zonse mwamtheradi.

The sanakonde ntchito:

• Kusamala kupanga yaikulu - malinga ndi ntchito ovomerezeka a m'banja;
• Muzikhala wothandiza limasonyeza zina ntchito zokakamiza (gawo galimoto, nyumba ndi boma ndi zina zotero. D.).

Kasinthidwe katundu pepala ndi chifukwa anapereka kanjedza ntchito malamulo:

• dziko;
• mzinda;
• mukupanga;
• makampani ambiri, ndi zina zotero. d.

Kuonetsa bwino

Malinga ndi kuwonetsera chinthu sikelo anawagawa:

• palokha - mtundu uwu ya kupanga magulu amene ankaimira ndi nthumwi maloya ';
• wapadera - mtundu uwu bwino akatunge structural kulekana a bungwe yemweyo (loya woimira).

Malinga ndi njira kuyeretsedwa:

• "Akuda" muli zolemba wosasunthika, ntchito ndi cholinga cha maphunziro a maphunziro, komanso kusintha ntchito nkhani;
• "Zoyera" amachotsa wosasunthika pa zolemba ntchito mu nthawi panopa, miyeso ya muyezo. Chimasonyeza phindu lenileni la kosamalira katundu.

Okhutira wa Mapepala Kusamala

Ndi malo a kalembera ndi udindo pa muyezo lagawidwa ingachititse:

• moyenera mu mawonekedwe - malo a zolemba ndi malo synchronous wa chuma ndi ngongole ;
• moyenera mu chithunzi cha uthenga - pa malo taphunzira za chuma ndi ngongole (muyezo pepala).

Mitundu bwino ndi mtundu wa mawu anasonyeza:

• bwino mayesero opangidwa ndi kuwerengera ya zidutswa (zotsalira) malinga ndi nkhani;
• chigamulocho bwino, kupatula zidutswa (zotsalira), kuphatikizapo zokhudza kayendedwe awo (madebiti ndi ngongole mawu) pa nthawi zakale.

Aliyense m'chipinda chotetezeka schetovodnomu woyikidwa zotsatirazi zinthu zina: oona mtima (oona), n'loonadi, kukhulupirika, kupitiriza, kumva.

Bwaloli mokhulupirika bwino, amene anali wasenza malinga ndi zolemba anapanga pamaziko a sheya zambiri. Paper, zimasonyeza deta wa bungwe la mfundo la nthawi.

Kusamala, mitundu bwino zafotokozedwa pamwambapa, akutsimikizira ndi kuthandauza deta mlandu.

madyerero ataphimba

Pali njira zotsatirazi deta ataphimba:

1. Kusonyeza makhalidwe pepala bwino zalembedwa mu malo olakwika, amene ayenera kumwedwa nkhani.
2. Kutsiliza sonyezani ndi nkhani olandila. ndalama zifunika atachitiridwa, ndithu malinga ndi kalembera (nkhani olandila) ndipo mkulingana ngongole (wokongoza). Ndipo code kusiyana pakati pa iwo (onse a muyezo).
3. Mitundu ya bwino - kusowa athamangitsidwe mfundo za mawerengedwe a owonjezera wapezeka.
4. Yolakwika (kuchuluka kapena kuchepa phindu limanena kuposa ayenera) kupanga ndalama ndi m'matangadza bungwe.
5. Nespisanie anafotokoza ndalama mu mtengo zokhudzana siteji malipoti.
6. Mau oyamba schetovodny bwino kunja chuma.
7. Mapangidwe Chipilala patsinde pa mfundo, osati m'Malemba zolembedwa.

Chenicheni cha bwino ndi zolungama - tanthauzo maganizo. The Code amatha kukhala oona mtima Koma zosatheka.

Pali mfundo bwino ziyenera: kuwunika chilungamo, kuwunika munthu ndi buku.

A Chiphunzitsochi wa ziwerengero Justice zachokera mu chikhulupiriro kuzindikira mtengo amene anayambitsa pa kukhazikitsa mwambo wa chuma pa mapangidwe ndi mgwirizano.

chiphunzitso zachokera kuwunika munthu kuti kuwerengera ndalama za m'banja mwachindunji malinga munthu, imene dongosolo ili. The kokha chinthu chimene amatha kukhala mtengo osiyana pa mabungwe osiyana.

Chiphunzitso cha buku zachokera pamlingo wa kuwunika, malinga ndi zomwe chuma cha mabungwe kuonekera mu nkhani (m'mabuku).

Palibe mfundo izi analibe mwayi opereka njira chapadera lonse vuto. Choncho tiyenera kuyembekezera chiŵerengero cha muyezo wa kuwunika anakhazikitsa malamulo zikugwira ntchito mu nyengo ilili.