I-akhawunti nezinye engenayo kanye nezindleko, ubunjalo kanye nezici

Imisebenzi yezomnotho ngamunye ibhizinisi ngokujwayelekile isebenze siqukethe engenayo nephumayo izingxenye isabelomali. Ikhumbula nezinye engenayo kanye nezindleko - ingenye izici ezifanele iningi umumo wezomnotho. Irisidi nephumayo izimali - lawa kwemali, okuyinto ziyabonakala e-Accounting, zomthetho kanye neminye imibhalo.

Isigaba 'sezinye engenayo kanye nezindleko "zihlanganisa ukufika noma kulahlwe izimali ohlanganiswa nezinhlinzeko ngenkokhelo ukusetshenziswa okwesikhashana komhiaba okungeye yinkampani. Le ngxenye is kunakwe uma engekho imali kanye nezindleko ezihlobene imisebenzi evamile. Isigaba "ikhumbula nezinye engenayo kanye nezindleko" zibekwa njengoba ukunyakaza kwezimali ezimayelana namalungelo okhokhelwayo yokunivumela ukuba patent, ekwenziweni izinkampani impahla, ngokulandelana, ezibangelwa "nezinye ', kanye ezihlukahlukene izinhlawulo kanye nezinhlawulo non-Ukwenza isibopho nezivumelwano.

Ukuchitha, ngombono kwezomthetho, kuba umhlalaphansi zabo, okuyinto lihlotshaniswa khona nezibopho inkampani kusukela okweletayo. Ikhumbula nezinye engenayo kanye nezindleko kubonakala e ibhalansi ishidi kwenhlangano. ebhizinisini ngalinye zingasebenzisa izindlela zokubala ezahlukene, ingashintshwa ukuze imisebenzi ethize ibhizinisi. Accounting indlela kwencazelo ezingenayo kanye nezindleko izingxenye Okusele iwumgomo oyinhloko - ukuze ubonise izindlela reflection yabo ezimali kanye nolwazi lwezibalo ukubabonisa ekulandiseni ezimali ibhizinisi.

Okunye Ukufika futhi imali accounting yayo ukugcinwa ixhuma isikolo 91 (nezinye imali kanye nezindleko), okuyizinto ngokuvamile evulekile ye-akhawunti njengoba:

• 1 - Imali
• 2 - Okunye izindleko
• 9 - Ibhalansi ku ukunyakaza kwamanye inflow futhi outflow.

Eyokuqala sub-akhawunti isetshenziselwa akhawunti wamafa wathola, okuyinto baziwa ngokuthi "ezinye." Ngakho, sub-akhawunti yesibili ehlobene izindleko isigaba 'sezinye ". Subaccount 91-9 yakhelwe kubonise indlela elisebenza ngayo elinye izimali kanye izindleko phezu esibekiwe isikhathi. Ulwazi lokuqala sub-akhawunti amabili uya kulo isikhathi nokuziphendulela.

Ikhumbula nezinye engenayo kanye nezindleko kuyinto synthesis ezicashile kwezomthetho nakwezomnotho ukuthi ingxenye esele. Imithetho izinqubomgomo ezimali kulesimo sanyalo kwezomnotho, izinhlangano ngokuvamile kunqunywa imibhalo emibili eyinhloko bemvelo normative:

• PBU9 / 99 - engenayo Inkampani
• PBU10 / 99 - predpritiya izindleko.

Ukulandela isigaba 2, idokhumenti yokuqala, ukukhula imali kufanele kubhekwe nezinzuzo kwezomnotho ehambisana nokulingana ukufika fa (imali imithombo) nokuqedwa izibopho ezikhona. Konke lokhu kuholela ekwandeni enhlokodolobha ibhizinisi. Leli phephandaba yesibili iphatha ukusetshenziswa kwezinsiza lenhlangano njengoba kuncipha ukuhlomula kwezomnotho ibhizinisi, okuyinto eyenzeka ngenxa nokuchithwa kwezimpahla kanye ukuvela ngokuqondene lesi sibopho, okuyinto luhambisana nomthwalo zokunciphisa inhlokodolobha inkampani. Kuzo zombili lezi zimo, kungakhathaliseki uhlobo ukunyakaza impahla engokoqobo, imali noma achithwe noma alahlwe akufanele acabangele okomnikelo abanikazi bezindawo.

Okunye imali kusukela ekupheleni kwesikhathi sokubika ivaliwe ezimali inhlangano ngokusebenzisa amarekhodi angaphakathi ku subaccount 91-9. Izimali kohlaziyo orientation osebenza ku -akhawunti 91 wenziwa ezihlukahlukene nezinye engenayo kanye nezindleko ngayinye. Njengomthetho, ikhumbula ngenzuzo ezimali izilinganiso ehilela kwemali eziholela ushintsho khona izinkomba zamafa uphawu. Izindleko ezimali kuveza imisebenzi agcwele kwemali sezimali zenhlangano.