Active Nhoroondo iri chizvidavirire

Operation ipi zvebhizimisi hazvibviri pasina kushandisa nyaya. Nokufamba zvayo zvoupfumi uye zvemari mabasa ari zvebhizimisi kana sangano pane vanofanira kuramba magetsi nhoroondo mamiriro pfuma yose (zvinhu) ane zvebhizimisi, uye zvose zvinotisimbisa waro inotungamirwa, achinyora masangano avo, uyewo kufunga mamwe mabhizimisi kwema. Nzira yakanakisisa nokuti ndizvo kuramba chizvidavirire zvinyorwa. Ivo yamunenge hwemazuva zvemari pane zvinonyatsorehwa pakuenzanisa kambani kana mamwe mashoko zvemari. Nhoroondo vane zvakanaka nyore marongerwo. Account une chikuru matatu zvinhu:

1. Account zita uye nhamba.

2. divi Debit (debit).

3. Credit: bato (chikwereti).

Ndechipi rinoita nhoroondo uye chii mari sangano ravo? The chizvidavirire aishandisa nyaya dzakadaro: active uye pusa, kushingaira uye kungogara. vanoshingaira nhoroondo, uyewo pusa nezviyero zvinenge zvose mune chimwe chete:

- basa - debit;

- pusa - chikwereti.

Nhoroondo Third vane debit uye zvikwereti pachiyero. The chizvidavirire zvinyorwa pamusoro vanoshingaira nhoroondo zvinosanganisira mashoko pamusoro pfuma kambani. Panguva pusa yakanyorwa mashoko munataisireva dzose zvebhizimisi (nzira paumbwe pfuma).

Sei zvino kushingaira nhoroondo dziri? Uchibatsirwa wavo, kambani anochengeta zvinyorwa mari zvakaparara vavo kuchinja. Zviyero (zviyero) vavo zvinenge nguva zvinoratidzwa pachiyero pepa. In yezviri pachiyero nhoroondo (kwokutanga, yokupedzisira) yakanyorwa debit yake. All kwema ebhizimisi, zvichitungamirira nokuwedzera nekambani zvinhu zvinonyorwa debit uye kuderedza dzavo - chikwereti. Kuvhara pachiyero chero basa nhoroondo yokutanga mwero ndezvipi Achipfupikisa ose debit uye kumukira uye achidzikisa mugumisiro nokuda uwandu chikwereti turnover. Nekuti nhoroondo idzi kunoratidza kuti mashoko pamusoro yesangano iri zvebhizimisi, ayo yokupedzisira Chiyero rinenge kumbobvira kadhi.

Active chizvidavirire Nhoroondo:

- "Fixed Zvinhu".

- "Finished zvinhu".

- "Materials".

- "Current Account".

- "Cash".

- "Nhoroondo Receivable."

Nhoroondo akadaro pusa:

- "mvumo guta".

- "Budget mari."

- "Capital chengetedza".

- "misha ne vashandi."

- "Bank Loans".

- "Nhoroondo kunyorerwa".

Kana chizvidavirire zvinyorwa mune nyaya rinobata-pusa zvinoratidza zvose pfuma yayo Inopa. Nhoroondo idzi inoitirwa zvikurukuru kuti kubhadhara kuti chikwereti siyana uye chikwereti. Mamiriro nemisha izvi zvinokanganisa sei nengaidzo uchava nhoroondo. Somuenzaniso, kana munhu zvebhizimisi vanofanira Vamwe (ngava), pakuenzanisa nhoroondo yakadaro debit uye chikwereti achabudiswa mumatauriro kambani. Kana kambani imwe (akakweretesa), uye nengaidzo ane chikwereti mwero uye zvakanyorwa pamusoro munataisireva divi pachiyero pepa. Dzimwe nguva mamiriro ezvinhu akadaro simuka kana sangano iri zvose chikwereti uye mukweretesi panguva imwe chete, zvino yayo pachiyero kunogona kuva zvose debit uye kadhi, uye nhoroondo yacho uye mumatauriro kunobatsira uye munataisireva divi. chimiro ichi rokuzvidavirira zvinyorwa anonzi zvakaitika. Zvivanakire, vamwe chizvidavirire akaundendi kuti akapeta (nyora pasi musiyano pakuenzanisa iri debit kana chikwereti).

For tichishingaira-pusa nhoroondo zvinosanganisira:

- "Zvakawanwa kurasikirwa".

- "misha vane ngava uye zvikwereti."

Vamwe Nhoroondo dzinozivikanwa vaiita dzimwe nguva basa uye pusa zvayo zvoupfumi chaizvo. Somuenzaniso, apo sangano anogadzira kadhi mutsetse (overdraft), chombo nhoroondo "Settlement nhoroondo" ndiko kuva vanoshingaira-pusa, nokuti boka harishandisi pachavo mari uye borrowings. Muchiitiko chino, zvinogona kuva nechikwereti mwero.