Mitundu ya malonda mlandu mvetsetsa awo pa pepala bwino

The ECU unit wa nkhani ndi malonda ndikupeleka. Ndi chochitika zenizeni zimene zimachititsa kusintha zikuchokera katundu ndi magwero a mapangidwe ake. Zambiri za mitundu ya zomwe malonda mu akawunti timva kulibe ndi ufulu kugwira werenganibe.

kusintha

Kuti bwino kugwira kasamalidwe, n'kofunika kuti mudziwe pa nthumwi zonse zachuma, dongosolo lawo, malo, magwero a mapangidwe ndi malangizo a ntchito. deta zonsezi zalembedwa mu pepala bwino. Timalimbitsa pa gulu wapawiri zinthu: bungwe la chuma (chuma) ndi magwero a mapangidwe ake (ngongole). zinthu izi zonse zikugwirizananso ndi bwino ndalama.

kulowa awiri

mitundu yonse ya malonda kulembamo mlandu ndi kusintha zikuchokera katundu ndi ngongole. Pambuyo pa zimenezi kulowa awiri mu pepala bwino: madebiti ndi ngongole. Awa ndi nkhani ziwiri zosiyana. Information analemba kuti mumve. Pansi pa ndikupeleka anamaliza ayenera kukhala umboni zopelekedwa.

Conventionally, aliyense ntchito lagawidwa magawo awiri: kutsimikiza nkhani lolingana (ogwidwawo) ndi kusinkhasinkha m'matangadza bwino (Kulumikizana). Otsiriza olembedwa ntchito chipika kapena kuti achikumbutsowo. Kuti atsogolere ndondomekoyi, aliyense ndalama Nkhani anatumizidwa angapo, lomwe limapezeka mu Kulumikizana ndi. zipinda izi ogwirizana ndi zogwirizana ndi dzina la zinthu moyenera pepala. Pakuti chithunzithunzi olondola a opaleshoni ndikofunika kumvetsetsa kuti kumulipiritsa limapezeka nkhani ziwiri kapena zambiri, koma yofanana.

mitundu

ntchito zachuma yekha bwanji kalembera (A), kungochita kokha (P) kapena monga katundu ndi chiphaso cha magwero ndalama. Zimakhudzira ndikupeleka yeniyeni ungasonyezedwere pa m'njira yoteroyo:

A + = Capital Expenditure atuluka + + mapanganowo.

Malinga kusintha chuma ndi ngongole adzakhala kuonetsetsa mitundu ya malonda kulembamo mlandu:

• chimasintha kakatundu yekha;
• kusintha ngongole yekha;
• Mapepala kuwonjezeka ndi bwino kusamala;
• ndichepe mu katundu ndi ngongole kwa kuteteza bwino.

Gulu la wotuluka akhoza conventionally operekedwa mu mawonekedwe a maikwezhoni:

A "+" ndi "-";
N "+" P "-";
A "+" P "+";
A "-" P "-".

Tiyeni tione iwo mwatsatanetsatane.

Yoyamba ya ntchito

The bwino ogwira ntchito ayenera kusonyeza ntchito otaya ndalama ndalama kwa ndalama ku banki kulipira. Apa nkhani ziwiri anakhudzidwa kalembera wanu. Pa yofanana utachepa yakuti "Akaunti Current" ndi kuchuluka "anawapatsa ndalama". Kusamala pepala okwana sanasinthe. Kwakenso monga:

• yobereka zikutanthauza kwa amangawa;
• zazing'ono ndalama obwezeredwa wa makuponi;
• yogawa zipangizo kupanga;
• mankhwala amenewa amatumizidwa, ndi zina zotero. d.

malonda kusintha zikuchokera yoyamba katundu osati okhudza bwino chonse pamodzi. Iwo akhoza kulembedwa mu mawonekedwe a aone kuti pali izi:

A + X - N = X, mmene X - kuchuluka kwa iwowo.

ntchito izi otsogolera ntchito zachuma. ndondomeko iliyonse kupanga umamumvera kupezeka kwa ndalama ndi ntchito yokha. Onse a zinthu izi ali achinenero cha.

Mtundu wachiwiri wa ntchito

The bwino ogwira ntchito ayenera kusonyeza ntchito kuti abweze ngongole kwa ogulitsa likuvutika ngongole kubanki kuchuluka kwa rubles 20 miliyoni.

Nkhani chabe awiri panopa. Ngongole ngongole ku banki gulu ukuwonjezeka ndi arrears kwa ogulitsa utachepa. Kusamala pepala okwana sichinasinthe. msonkho kumana akhoza zimachitika ntchito yomweyo, malangizo a phindu kwa thumba malo, thanani zopeza m'tsogolo ndipo revenues choncho. d.

Izi mitundu ya malonda kulembamo mlandu bwanji magwero okha katundu. Iwo akhoza kulembedwa mu mawonekedwe a aone kuti pali izi:

A = P + X - X.

Mtundu wachitatu ntchito

Kuti mtundu uwu amaphatikizapo maopareshoni zimene zimasintha imodzi udakali chabe bwino. Pamene kufanana izi anakhalabe pakati pawo. Mwachitsanzo, otaya ngongole kulipira malipilo, Os chiphaso Muzipereka kwa likulu ovomerezeka, ndi zina zotero. D. Chuma ndi ngongole ya kusintha muyezo pepala ndi yofanana. ntchito akhoza analembedwa aone kuti pali kuti:

A + X = C + H.

Yachinayi ntchito

The bwino ogwira ntchito ayenera kusonyeza ntchito za alipire ngongole kuchuluka kwa rubles 2 miliyoni. Chifukwa pali kuchepetsa kumatanthauza kuti "nkhani Current" ndi kuchepetsa "yochepa ngongole". Chuma ndi ngongole ya pepala bwino ndi kuchepetsedwa ndi yofanana, chotero inunso yafupika ndalama moyenera:

A - X = R - H.

Tikambirana mwatsatanetsatane mmene kusonyeza mu dzanja mitundu yonse ya malonda.

Zitsanzo za ntchito yogwira

The ndalama pa nkhani analandira ndalama kuchuluka kwa 150 zikwi. Opaka. Chifukwa cha ntchito imeneyi, amachepetsa muyezo wa banki nkhani (KT51) ndi kuonjezera muyezo wa m'kaundula ndalama (DT50). zolemba mlandu pa malonda: DT50 KT51 - 150 zikwi rubles ..

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	14	Asayansi ndi angongole	40
Polipilira	17	Tax arrears	10
nkhani panopa	150	Arrears malipiro	36
nkhani olandila	19	ngongole kubanki	4
TOTAL	240	TOTAL	240

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	14	Asayansi ndi angongole	40
Polipilira	167	Tax arrears	10
nkhani panopa	0	Arrears malipiro	36
nkhani olandila	19	ngongole kubanki	4
TOTAL	240	TOTAL	240

Zitsanzo za ntchito chabe

msonkho Personal ndalama sudzaperekedwa kwa malipiro kuchuluka kwa 20 zikwi. Opaka. Opaleshoni imeneyi malonda kumabweretsa kuchepetsa kwako antchito (KT68). Pa nthawi yomweyo kuchuluka arrears kuti bajeti (DT70). Kulumikizana: DT70 KT68 - 20 zikwi rubles ..

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	14	Asayansi ndi angongole	40
Polipilira	17	Tax arrears	10
nkhani panopa	150	Arrears malipiro	36
nkhani olandila	19	ngongole kubanki	4
TOTAL	240	TOTAL	240

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	14	Asayansi ndi angongole	40
Polipilira	167	Tax arrears	30
nkhani panopa	0	Arrears malipiro	16
nkhani olandila	19	ngongole kubanki	4
TOTAL	240	TOTAL	240

Zitsanzo za ntchito yogwira-chabe

Mtundu wachitatu. Pa nyumba yosungiramo katundu analandira zipangizo bizinezi mu kuchuluka kwa 320 zikwi. Pakani. chifukwa ngongole zaulere. opaleshoni ndi mbali yaikulu pa chuma ndi ngongole:

• kuwonjezeka zipangizo zilipo: KT10 320 zikwi rubles ..
• m'midzi sapulaya ndi kampani: KT60 320 zikwi rubles ..

Kulumikizana: DT10 KT60 - 320 zikwi rubles ..

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	14	Asayansi ndi angongole	40
Polipilira	17	Tax arrears	10
nkhani panopa	150	Arrears malipiro	36
nkhani olandila	19	ngongole kubanki	4
TOTAL	240	TOTAL	240

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	334	Asayansi ndi angongole	360
Polipilira	167	Tax arrears	30
nkhani panopa	0	Arrears malipiro	16
nkhani olandila	19	ngongole kubanki	4
TOTAL	560	TOTAL	560

Yachinayi. Organization linabwezera zofunika kuchuluka kwa 500 zikwi. Opaka. opaleshoni ndi mbali yaikulu pa chuma ndi ngongole:

• m'midzi sapulaya ndi kampani: DT60 -500 zikwi rubles ..
• kuchepetsa kuchuluka kwa ndalama kubanki: DT51 -500 zikwi rubles ..

Kulumikizana: DT60 KT51 - 500 zikwi rubles ..

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	14	Asayansi ndi angongole	540
Polipilira	17	Tax arrears	10
nkhani panopa	650	Arrears malipiro	36
nkhani olandila	19	ngongole kubanki	4
TOTAL	740	TOTAL	740

The bwino ndikupeleka alembedwera tebulo zotsatirazi.

kakatundu	Zikwi. pakani.	udindo pa	Zikwi. pakani.
opaleshoni dongosolo	40	wachifwamba	150
zipangizo	14	Asayansi ndi angongole	40
Polipilira	17	Tax arrears	10
nkhani panopa	150	Arrears malipiro	36
nkhani olandila	19	ngongole kubanki	4
TOTAL	240	TOTAL	240

Pa nthawi zonsezi, kusintha kwa malo ofanana. Kusamala pepala okwana kusintha ndi yofanana.

Kufunika kosamala

Nkofunika kutsatira zofuna zonse zidalembedwa pepala bwino. Iye bwino amasonyeza mkhalidwe wachuma wa bungwe, chimasonyeza amene padera monga iwo anayikidwa ndi ngongole ndi wotetezedwa. Atalipenda muyezo kwa nthawi zingapo, n'zotheka kulingalira mphamvu ya gulu ndi kuona ngati chuma ntchito bwino. Pamaso pa lipoti bwino analemba amalola bwana kuganiza za zotsatira zonse za gululi, chikumbumtima kusunga nyumba, sakani nkhokwe mkati.

Monga chikalata mlandu, muyezo muli mfundo zofunika. gulu lake ndi mlandu kwa matupi lolamulira utsogoleli msonkho, ziwerengero mabungwe ngongole. Kutengera pa mfundo muyezo pepala ndi njira zina malipoti kuchita masamu phindu ukonde, anapereka mtengo wa msonkho, zopereka kuvomerezedwa ndi malipiro.

Kusamala kafukufuku ndi chidule cha yeniyeni, deta mwadongosolo pa udindo chuma, ntchito zachuma, statics ndi mphamvu ya minda payekha. Popanda yofufuza ndi kuphunzira mosamalitsa malipoti amenewa kuli kovuta kugwira ntchito njira ya chitukuko ndi ayambe chuma ambiri ndi gulu makamaka makamaka.