Ndalama nkhani zina ndi ndalama, chikhalidwe ndi maonekedwe

ntchito zachuma aliyense ogwira ntchito bwinobwino lizigwira tichipeza ndalama zolowa ndi zigawo za bajeti. Kutenga ndalama zina chifukwa ndi ndalama - ndi chimodzi mwa zinthu zogwirizana kwambiri ya kapangidwe ka chuma. Polandirira msonkho zolowa ndi ndalama - izi ndi ankayendetsa zachuma, zomwe zikugwirizananso ndi mlandu wa, malamulo ndi zikalata zina.

Gulu la "ndalama zina ndalama" monga kubera kapena kutaya ndalama kugwirizana ndi Tazimeretsa amalipiritsa ntchito zosakhalitsa chuma chimene wokwatibwa ndi kampani. chigawo Izi n'komwe mu nkhani ya kusapezeka kwa ndalama ndi ndalama zokhudza ntchito wamba. gulu la "kutenga ndalama zina chifukwa ndalama" ndi n'chinthu chofunikira kayendedwe ka ndalama zokhudza ufulu msonkho chilolezo kwa eni luso, ndi kukhazikitsa makampani katundu, motero, choikidwa kwa "wina", komanso zosiyanasiyana ndalama ndi zilango sanali Yopanga udindo contractual.

Ndalama, kuchokera amazionera malamulo, ndi pantchito yawo, omwe amagwirizana ndi pamaso pa udindo kampani ku wokongolayo. Kutenga ndalama zina chifukwa ndalama umaonekera bwino pepala ya gulu. Aliyense ogwira akhoza kugwiritsa ntchito njira zosiyana mlandu, ndinazolowera nthito malonda. Mlandu nkhani za tanthauzo la ndalama zolowa ndi zigawo bwino ndi cholinga chachikulu - kuulula njira za kulingalira awo mlandu ndi zambiri zowerengera kuwasonyeza mu nkhani za akawunti ntchito.

Other akufika ndi ndalama mu kuwerengera mau okhudza kuwerengera ndalama zake zikugwirizana ndi zigoli 91 (ndalama zina ndi ndalama), amene amakhala otsegula boma nkhani monga:

• 1 - Other ndalama
• 2 - ndalama Other
• 9 - mosamala kayendedwe pa inflow zina ndi outflow.

Woyamba boma chifukwa ntchito chifukwa cha chuma analandira, amene amadziŵika kuti "ena." Choncho, wachiwiri boma nkhani zokhudza ndalama za gulu "ena". Subaccount 91-9 lakonzedwa kuti tionetse ntchito ya revenues ena ndi ndalama pa mwachindunji nthawi. Information pa awiri boma nkhani kupita mu nthawi mlandu.

Kutenga ndalama zina chifukwa ndalama ndi kaphatikizidwe zina zabwino malamulo ndi chuma gawo la muyezo. Malamulo ndondomeko mlandu m'malo panopa chuma, mabungwe zambiri zokonzedwa ndi zikalata ziwiri zikuluzikulu za chikhalidwe normative:

• PBU9 / 99 - Company ndalama
• PBU10 / 99 - mtengo predpritiya.

Zotsatirazi ndime 2, chikalata choyamba, kukula ndalama tiyenera kuziganizira ubwino zachuma kugwirizana ndi kubera kalembera (chuma ndalama) ndi kuwonongedwa udindo zilipo. Zonsezi amatsogolera ndi kuwonjezeka mu likulu la kumalo a ntchito. Pepala yachiwiri amachita ndi kumwa chuma cha gulu monga kuchepetsa ubwino chuma kumalo a ntchito, kumene kumachitika chifukwa kutaya katundu ndi zikamera mogwirizana ndi ntchito imeneyi, yomwe kumatanthauza kuchepetsa likulu kampani. Nthawi zonse, kaya chikhalidwe cha kayendedwe ka chuma, ndalama ndi kapena kutaya ayenera kuganizira zochita za eni chuma.

Other ndalama ku mapeto a nthawi malipoti anatseka mlandu gulu kudzera timva mkati pa subaccount 91-9. Yowerengera mawunikidwe lathu imakhudzanso nkhani 91 wapangidwa lililonse zosiyanasiyana ndalama zina ndalama. Monga ulamuliro, kutenga nkhani ya ndalama mlandu Ziwerengero kumafuna ankayendetsa zachuma chopatsa kusintha mu kukhalapo kwa zizindikiro za chuma ndi kuphatikiza chizindikiro. Mtengo mlandu ndi chinyezimiro cha ntchito zomwe phunzirani kutulutsa ndalama za bungwe.