Na-ezipụ na akụnụba. Ntinye ederede ntinye maka ihe onwunwe, osisi na akụrụngwa

Non-ugbu a akụ nke ụlọ ọrụ na-arụ ọrụ dị mkpa na mmepụta okirikiri, ha na-metụtara lọjistik Filiks, ahia, ọrụ na nwere ọtụtụ di iche iche nke ọrụ. Nke a na ụdị nke akụ na-enyere nzukọ irite ihe ego, ma ọ dị mkpa iji nlezianya nyochaa ihe ndị mejupụtara, Ọdịdị, na-eri nke ọ bụla ihe. Ịnọgide nlekota a rụrụ na ndabere nke ajụjụ data, nke ga-ezi na ziri ezi. Isi wiring nke bụ isi n'aka ndị na-ahụkarị, ma na usoro nwere ike ime ndiiche ọnọdụ.

ofu akụ

akụ nke nzukọ dị iche iche okirikiri nke ntụgharị, ie. e. usoro nke na-ebufe ya uru na price nke arụpụtara ngwaahịa. Non-ugbu a ofu akụ bụ illiquid ige, ha na-ji ndị na-esonụ na-egosi:

1. The elu mbụ price.
2. Na-ekere òkè multiple mmepụta cycles mgbe nọgide na-enwe na mbụ ọdịdị ahụ.
3. The phased nyefe nke ahịa na mmepụta-akwụ ụgwọ iji amortization ịkwụ ụgwọ.

Accounting ntinye maka ofu akụ ga-chepụtara ziri ezi ajụjụ maka ụdị akpan owo, ndụ ya, na nzube nke iji. Iji zaa ajụjụ maka etinyere ifịk akaụntụ 08, 01 na 02 nke n'ezinụlọ depreciation ebubo. Ofu akụ na-ekewa n'ime ndị na-esonụ iche iche: ụlọ, ụgbọala, kọmputa, akụrụngwa, anụ ụlọ, ụgbọala, ọdịda (perennial), ụlọ ngwaọrụ. Ego wiring akụrụngwa maka ofu akụ ga-ebu a mkpokọta uru. Na nke a, akpan owo nwere ọtụtụ ụkpụrụ: mbụ, na mmapụta recoverable. All azụmahịa ọrụ (ngagharị) akpan owo esonyere kwekọrọ ekwekọ ntinye ke ajụjụ registers, ie. E. kwekọrọ ekwekọ weere-ederịta akwụkwọ ozi. Isi na-abụghị ugbu a akụ na-ghọtara na-arụsi ọrụ ike akụkụ nke itule, ngalaba №1.

amortization

Onye ọ bụla, gụnyere ndị na-na-na nche-kwa nke a ofu akpan owo bụ n'obi imecha ya maka ọrụ, nke na-adabere nzube, usoro ojiji ma ọ bụ ìgwè dị iche iche nke akụ. Na-arụ ọrụ, onye ọ bụla unit isiokwu na-eyi, nke nwere ike ịbụ omume (-abakwaghị uru) ma ọ bụ nke anụ ahụ (full akụ mmepe, cannibalization, mbibi). Depreciation (akaụntụ dapụtaara 02) na-amalite mubanye site n'oge ya ndebanye kwa ọnwa hà (na linear eserese) obere ofụri oge nke ọrụ. Gbakọọ dị ka a pasent nke mbụ (price + akwụ ụgwọ nke rework ma ọ bụ re-nwale data) uru nke ihe onwunwe, na-ewere n'ime akaụntụ oge nke ọrụ. Eyi atụle n'ihi n'ezinụlọ, №02, na expensed nkeji, agaghi asu unit na-eji. Akwakọba depreciation wiring dere na-esonụ ndekọ nke ajụjụ registers: D ^t 20, 44, 25, 26, 29, 23, 97, 91; Site ^t 02 depreciation gbakọọ na ihe eji isi inyeaka, ọzọ mmepụta maka iwee ụgwọ ụlọ. Akwakọba oge nke amortization ego na-deducted si na-eri ma na-enye ihe mmapụta price na nke ihe nwere ike na-ere, hapụrụ, a kagburu. Na nke a wiring na isi n'aka-aka adị njikere: ^t R 02; Site n'ime ^otú №01 / subaccount.

ọkọnọ

Non-ugbu a mmepụta na general azụmahịa akụ na-enwetara ruru ka a nnukwu isi obodo ego, nke nwere ike ịbụ ha onwe ha, biiri na ego. Isi iyi nke ego nwere ike ịbụ:

1. Ịzụrụ si suppliers.
2. The onyinye nke founders.
3. Free (onyinye) nnyefe.
4. Erection (ewu).
5. Nnweta nke a igbanwo agreement.

Onye ọ bụla ime ihe na-esonyere usoro akwụkwọ n'otu mpempe akwụkwọ na-akwadebe kwekọrọ ekwekọ ajụjụ ntinye (wiring). Ofu akụ nke na-achọ ọzọ ukpụhọde, echichi na nkwadebe maka ojiji na ndabere nke mgbawa na akwụkwọ mbụ uru na-kpụrụ, nke na-agụnye ndị niile dị mkpa na-akwụ ụgwọ. Nyefee nke ofu akụ, wiring na yiri akwụkwọ nyere dị na nkwekọrịta, na ị na-enweta ego maka soplaya akaụntụ ma ọ bụ n'elu nwụnye nke ihe.

zuo

Na usoro nke-enweta ya ugbu a na akụ jụrụ uru na-egosi na iwu 08 tupu nyere. Parallel registers gosipụtara nkwụnye na suppliers na tax ụgwọ ịda site na azụmahịa. Mgbe ị na-azụta ihe akpan owo enweghị n'ihu mmepe na ime ihe nke a otu oge nyefe nke ajụjụ na-adọrọ ndị na-esonụ ozi:

• D ^t №08 / s; Site ^t 76 ma ọ bụ 60; na ego nke ụgwọ ji na counterparty na oru aku mbupu, nkwakọ;
• A 19 ^m / subaccount; K ^m 60, 76; uru nke gosipụtawo VAT;
• D ^t №01 / subaccount; K ^m №08 / subaccount; nchikota nke mbụ uru nke ihe a na-etinye na akaụntụ na gosipụtara na itule mpempe akwụkwọ;
• D ^m 76 60; Site ^t 51, 71, 55, 52, 50; kwụọ ụgwọ na ego, na-abụghị ego, si pụrụ iche na akaụntụ ma ọ bụ site na-aza ajụjụ (ikike) onye.

Ihe bụ isi wiring na isi n'aka na-eduzi ke ukem jupụtara na ikenye akwụkwọ (yiri nkata kaadị anata emume).

rework

Ọtụtụ n'ime ihe nke ofu akụ (n'ihi na dị iche iche na nzube) na-abụghị nanị ọnụ, ma na-akụkụ na-eme ka ha siri ike ibufe ma usoro nke nkwadebe maka ọrụ. Na nke a, ihe niile ọzọ na-akwụ ụgwọ na-esịne ke idegharị nke ego nke mbụ uru nke a unit nke akụ. The usoro nke ha ìgwè emee na akaụntụ 08 na mmekorita na akaụntụ calculations. Echichi ọrụ, nzukọ a na nkwadebe okirikiri nwere ike rụrụ onwe ha nke na asịwo nzukọ nke ndi-agha, inyeaka ụlọ ahịa, na nke a, ndị metụtara-akwụ ụgwọ ga na-mmepụta akaụntụ. Usoro a ga-dịkwuo ụgwọ on remuneration nke ọrụ nke ụlọ ọrụ aka na ya, na-agafeta kwekọrọ ekwekọ ego (SoC. Insurance, ụgwọ ezumike nká). Nnata nke a ofu akpan owo wiring:

• D ^t №08 / sec.; K ^m 76 60 zuo;
• A 19 ^m; Site ^cq. №60 ma ọ bụ 76 na uru nke gụrụ VAT;
• D ^t №08 / s; Site ^t 23, 29, 25, 20, na-akwụ ụgwọ nke echichi na ẹkụre a zụrụ ihe;
• D ^t №08 / sec.; Maka ^T-70 (69, 68), 10 / subaccount, mkpara enyocha c / pl, ụtụ isi, nọrọ ihe maka nkwadebe nke BPA;
• D ^t №08 / sec.; Site ^t 68; nke ọrụ na nkwekọrịta nke oru (nke ego) VAT.

ma:

• D ^t №08 / sec.; Site ^cq. №76, 60 mmefu na echichi ndị ọzọ nyere dịkwuo price nke ihe;
• D ^t №01 / subaccount; Site n'ime ^otú №08 / debit subaccount ihe ofu akụ na akụkọ ihe mere eme na-eri. Ugwo suppliers na-efu nke na-abụghị ego ma ọ bụ ego na ẹkụre nke ya na-akwụ ụgwọ gụnyere ndị na-eri arụpụtara ngwaahịa na ahụrụ egosi.

Onyinye, onyinye Criminal Usoro

Mgbe ị na-enweta a kpọmkwem unit nke BPA si ụlọ ọrụ founders ma ọ bụ onyinye dị mkpa iji chọpụta ihe ndị dị ihe. Iji chọpụta uru mma-arụ otu nọọrọ onwe ha ọkachamara, dị ka ọ na ngafe nke 5 ugboro kacha nta ụgwọ gratuitous nyefe nwere ike ịdị irè. N'ọnọdụ abụọ ahụ, ihe akpan owo nwere ike ịchọ mgbanwe ma ọ bụ edezi, mgbe typical arụmọrụ na-e dere na ndị na-esonụ iji:

1. Inye (nnyefe) nke isi n'aka wiring:

• D ^t №08 / sec.; K 98/2 ^t ọnụ ahịa ihe Ob;
• D ^t №01 / subaccount; K ^m № 08 / sec.; capitalized akpan owo. The price na-etinye na na akaụntụ nke ihe akpan owo na-agụnye niile ụgwọ iji kwadebe maka ọrụ.

2. Site founders nke na-abụghị ugbu a akụ natara dị ka onyinye e nyere ikike (òkè) enweta ego nke enterprise. Ha price na-ibido kọwara dị ka ego nke na-arụ ọrụ + site na-eweta ihe. Nnata nke a ofu akpan owo wiring:

• D ^t №08 / sec.; Site ^t 75 e si founders;
• D ^t №08 / sec.; Site ^cq. №76, 60 echichi, nzukọ, mgbanwe site na otu nke atọ;
• A 19 ^m; K ^m nke 60 ma ọ bụ 76; VAT;
• D ^t №01 / subaccount; Site n'ime ^otú №08 / sub-akaụntụ dapụtaara OS ihe. The usoro nke na-eweta ihe akpan owo na-arụ ọrụ na steeti nwere ike onwe-akwado ọrụ nzukọ.

ezumike nká

The mejupụtara na Ọdịdị nke ihe ndị isi mmepụta akụ ga-esoriri na mmepụta mkpa nke ndị na enterprise. Na analysis nke nloghachi na akụ ruru na-ekpughe ihe ndị na-abaghị uru n'ihi na a ogologo oge ma ọ bụ na-na steeti nke umu ihe nche. Ndị dị otú ahụ a mpempe ngwá nzukọ nwere ike na-ere, ịkagbu, Akwakasịkwala ma ọ bụ igbanwo nkwekọrịta agafeta akpan owo. Postings na okwu ikpe ndị a, a ga na-egosipụta ego pụta nyefe nke akụ. A mkpa nke niile Filiks bụ iji chọpụta ihe mmapụta uru nke UF unit. N'ihi ya ngụkọta oge dabeere na ego nke-akwakọba depreciation maka oge nke ọrụ, nke na-egosipụta ^na-T akaụntụ №02. Basic wiring nke ofu akụ kwadebere maka ezumike nká, na-enye echiche depreciation dee-offs na mmechi nke ihe ndekọ na a akpan akpan mpempe ngwá, iga na na. D.

mmejuputa iwu

The usoro nke na-ere isi ugbu a akpan owo na-esonyere na-ejuputa kwesịrị ekwesị ajụjụ registers. Mbụ, ise elu a nkwekọrịta, nke na-egosipụta ndị na-eri (kwetara price) ghọtara OPF unit. Ọzọkwa na-akwadebe ajụjụ yiri nkata kaadị, na ndabere nke a kagbuo akpan owo.

Wiring kwesịrị igosipụta eziokwu mkpofu, nyefe akwụkwọ (etozu ụdị) nke ihe e mere anya nke nkwekọrịta uru. Sale (mkpofu) nke ofu akụ, ndị ikenye:

• D ^m 76, 62, 79; K ^m 91/1 gbara ụgwọ site Group;
• D ^t №01 / subschetchet mkpofu; K ^m №01 / subschetubschet mbụ na-eri ebubo ihe;
• A 02 ^m / gbasara nyocha na akaụntụ; K ^m №01 / subschetchet mkpofu; depreciation nke ofu akụ, ndị wiring ka n'ihi na onye ọ bụla unit nke ajụjụ iche iche;
• D ^t 91/2; K ^m №01 / subschetchet mkpofu; ebubo (kpebisiri) mmapụta uru nke akpan owo unit;
• A 83 ^m; Maka ^T-84; ọzọ nwale (re-nwale) OS e dere anya;
• D ^t 91/2; Site ^t 23, 25, 29, 70, 69, 10; na-akwụ ụgwọ nke na-akwadebe ihe maka ire;
• D ^t 91/2; Iji 68 ^m / subaccount; VAT;
• D ^m 51, 55, 50, 52 (na mgbawa na ego); Maka ^T-62 na 76; natara ego si asịwo nke ihe OS.

nyefe

Na ikpe nke akpan owo onyinye enyemaka ma ọ bụ ekwenye wiring ụlọ ọrụ na-akwadebe ihe yiri ya. Ewezụga bụ eziokwu ahụ bụ na akwụkwọ ọnụahịa na nyefe nke ego si asịwo, dị ka nke a na e nweghị ndị dị otú ahụ ọzọ na nkwekorita. The usoro maka ịchọpụta uru na njedebe nke oge nke ọrụ na dee-anya nke depreciation bụ ụkpụrụ niile arụmọrụ nke mkpofu nke na-abụghị ugbu a akụ. Ngwaahịa item kaadị a na-emechi, liquidated na akaụntụ kwekọrọ ekwekọ na gbasara nyocha na akaụntụ.

dee na-apụ

Non-ugbu a akpan owo wears n'oge ọrụ, ie. E. apụghị ụfọdụ ha oru e ji mara ma ọ bụ gharazie ịba uru. Na nke a, a mpempe akụrụngwa ma ọ bụ zipu na-esi ike ime eme, ya mere, ulo oru na-na-akacha dere si itule nke ya ma ọ bụ zitere maka dismantling. Mgbe disassembling akụkụ nke ihe, akụkụ ndochi kwesịrị inyocha ha ma capitalized dị ka ihe akpan owo (akaụntụ 10 / subaccount). Accounting bụ òmùme nke na-agbala na ndabere nke a kagbuo akpan owo. The dapụtaara na-dere na usoro:

• D ^t №01 / subschetchet mkpofu; K ^m №01 / subaccount; ebu (mbụ) uru debited;
• A 02 ^m / gbasara nyocha na akaụntụ; K ^m №01 / subschetchet mkpofu; Depreciation dere anya;
• D ^t 91/2; K ^m №01 / subschetchet mkpofu; a mmapụta uru;
• A 83 ^m; Maka ^T-84; revaluation;
• D ^t 91/2; Maka ^T-26, 29, 70, 69, 10; akwụ ụgwọ nke dismantling;
• D 12 ^m, 10 / subaccount; K ^m 91/1; bụ banyere akụkụ ahụ mapụtara, consumables na consumable akụkụ nwetara n'oge dismantling IFT unit.

unit mmepụta akụ dee-anya bụ na e mere banyere ọnwụ. Nke a nwere ike ime site kpatara nke onye na-elekọta, dị ka a n'ihi nke ọdachi. Ọ bụrụ na onye ahụ mejọrọ a maara, akwụ ụgwọ nke mmebi-eme atụmatụ site eru mmadụ mere na ya onwe ya ga-efu ugboro ma ọ bụ na nkebi, n'ime a kwuru kpọmkwem oge. Na zuru ma ọ bụ ele mmadụ anya n'ihu mmebi nke OS ihe dị ka a n'ihi nke na-agaghị emerili (ike ka ike) ọnọdụ, ụlọ ọrụ nwe ike na-ekwu na mkpuchi uru, ma ọ bụrụ na e nwere onye na nkwekọrịta na asato. Zaa Ajụjụ iji ọkọlọtọ azụmahịa bụ ezumike nká akụ. Wiring, nke na ha weere na-eme n'ọdịnihu na-adabere na ugwo isi iyi. Mgbe insurance akwụ ụgwọ:

• A 76 ^m / subaccount; K ^m №01 / subaccount; Ọ na-agụnye uru nke ịnshọransị onwunwe;
• D ^m 55, 51, 52, 50; Iji 76 ^m / subaccount; insurance ịkwụ ụgwọ natara;
• A 99 ^m; K ^m 76/1; uncompensated akwụ ụgwọ dere anya. Na allocating weere na onye ahụ mejọrọ na-mere ajụjụ ndenye maka kwekọrọ ekwekọ registers:
• A 94 ^m; K ^m №01 / subaccount; Ọ gosipụtara a ụkọ, mmebi PF ihe;
• A 73 ^m / subaccount; Site ^t 94; akwụ ụgwọ ebubo na onye ahụ mejọrọ;
• D ^m 50, 70, 51; Iji 73 ^m / subaccount; akwụ ụgwọ ugwo nke mmefu na ego, na akaụntụ ma ọ bụ na-akwụ ụgwọ anya ụgwọ na-efu nke ụgwọ ọrụ.

akpaaka

The dapụtaara na akaụntụ nke ije nke na-abụghị ugbu a akụ na-ahụkarị. Na okwu nke akpaaka niile ụdị ajụjụ n'ihi na echichi na na na ntọlite nke software ajụjụ ọrụ na-ukwuu mfe. Belata akwụkwọ analysis na ụba arụmọrụ. Data ntinye a na-eme site na-ejuputa na mmemme nke akwụkwọ ndị bara uru, nke na-enye ohere ị na-akpaghị aka jupụta niile arụkọ ọrụ ọnụ ajụjụ registers na a akpan akpan ihe. Time of registration omume nke yiri nkata kaadị, gbasara nyocha transcripts na-budata belata. Akpaghị aka usoro korrespondirovaniya n'etiti akaụntụ (ajụjụ dapụtaara). Ofu akụ, na-arụ ọrụ ego, isi obodo, mgbazinye ego guru nke dị na ntọala na mmemme, dabere na input data na ẹdude iwu.