Zofunika zina

Nkhani ya si opaleshoni ndipo opaleshoni ndalama ndi ndalama siyana ikuchitika pa yapadera chifukwa 91 nthawi zambiri lotseguka boma nkhani. Substchet 91-1 "Malipiro Other" lakonzedwa kuganizira sanali opaleshoni ndipo ndalama opaleshoni. Substchet 91-2 "ndalama zina" n'kofunika kuganizira ndalama sanali opaleshoni ndi chikhalidwe ntchito. Substchet 91-9 chofunika kudziwa kusiyana pakati ndalama zina ndi ndalama nthawi yapita.

Yowerengera ndalama zina

zinalembedwa anthu boma nkhani kuwonjezera accumulatively amapangidwa kuti chaka chonse zachuma. Kumapeto kwa mwezi anatengedwa kudziwa bwino za malipoti mwezi. bwino mwezi akufotokozedwa mu subaccount wapadera. Pamene chaka chandalama umatha, onse boma nkhani zimene atsegulidwa mlandu 91, kupatula sikelo ya subaccount, zolemba atsekedwa pansi subaccount 91-9.

Pakuti subaccounts 91-1 ngongole lake anaona:

- revenues kugwirizana ndi makonzedwe a ntchito sanali okhazikika katundu wa kampani kwa amalipiritsa;

- revenues zokhudzana ndi makonzedwe a ufulu akuwuka chifukwa eni luso pa mafakitale, Kutulukira, komanso mitundu ina ya nzeru katundu kwa amalipiritsa;

- malisiti, pamodzi ndi mabungwe ena kuti nawo likulu gawo;

- revenues zokhudzana malonda ndi zina utalembedwa-offs wa chuma mapulani komanso zinthu zina zofunika, zomwe n'zosiyana mankhwala, ndalama, katundu;

- chidwi kugwirizana ndi phindu kupanga bungwe potipatsa chuma chuma ntchito, komanso chidwi ntchito ndalama kubanki mu nkhani imene pali njira ya gulu.

Other ndalama zikugwira ntchito analembedwa pa madebiti 91-2:

- mtengo wokhudzana ndi makonzedwe a ntchito sanali okhazikika katundu wa kampani kwa malipiro;

- mtengo predostvlenie ufulu okhudzana ndi eni luso, zochita mafakitale, mitundu yonse ya zoyambitsidwa, komanso mitundu ina ya nzeru katundu kwa amalipiritsa;

- mtengo kugwirizana ndi nawo mabungwe ena likulu ovomerezeka;

- ndalama kuti imakhudzana ndi kutaya, kugulitsa, komanso zinthu zina zofunika ndi kulemba-kuchokera kwa chuma, ena kuposa katundu, ndalama ndi katundu;

- yotsalira kufunika kwa chuma, chidwi, amene amalipira gulu la ndalama kugwirizana ndi ntchito malipiro, ankamvetsa kuwerengera ndi amachotsera.

zofunika zina

Malamulo mlandu 10/99 nthawi ndalama opaleshoni. Ndiye kuganizira ndalama za ntchito mwachindunji wa kampani, kuwonjezera pa anthu amene amapanga mitengo ya zinthu, zomwe kale anazindikira. ndalama ankaona opaleshoni kuti imakhudzana ndi zotsatirazi:

- nawo makampani ena likulu gawo;

- makonzedwe a katundu kampani ntchito osakhalitsa;

- disposals, kulemba wolemera katundu kapena chuma zofunikira pa moyo;

- zopereka kwa ankamvetsa wapadera kuwerengera;

- kupereka ngongole ndi Kuyamikira;

- provisioning.

ndalama zina kugwirizana ndi Tax Code. Iwo abverana kuti am'patse kuchuluka kwa ntchito ndi misonkho, amene analembedwa ndi zotsatira ndalama kugwira ntchito pa kampani.

Ndalama zikugwira ntchito m'gulu ndalama kugulitsa ndalama. Iwo abverana kuti am'patse phindu yotsalira pa mtengo wa ma CD, mayendedwe ndi ena. ndalama zikugwira ntchito kwa utalembedwa-offs ayenera zimaonekera nyengo malipoti, chimene iwo ali oyanjana.

Information pa mtengo wa bungwe ayenera anafotokoza mu zolembedwa ndalama. Phindu ndi imfa chifukwa cha kampani muli ndalama, anagawa ndi mtengo wa katundu, katundu, ntchito, ntchito, utsogoleri ndi kugulitsa ndalama, si opaleshoni ndalama opaleshoni, komanso mwapadera, ngati aliyense. Zonsezi amatanthauza "mtengo Other" gulu.