By 90 - "Sales". Subaccounts Nhoroondo 90

Ose zvokutenga sangano panguva hupfumi basa anofarira kumbonyatsoongorora kuongorora migumisiro zvemari. Nokuti nenguva richiona mari kuitika uye mari dzakawanda chizvidavirire nyaya: 99, 90, 91. Kuwana mashoko akavimbika pamusoro mamiriro, simba, vhoriyamu waivako ndiyo chete zvinogoneka zvakakodzera kuratidzwa Data munhoroondo idzi.

unhu nhoroondo

Nhoroondo 90 "Sales" ndiko kuoma iri yakarongeka, izvo zvinoita kuti tikwanise kugamuchira uye vaongorore zvokungoitawo migumisiro kambani. Cherechedza kuti huru inoenda kushanda chinorehwa, iyo rinonyoreswa mumirau. Izvi basa kunounza zvechigarire mugumisiro zvemari, inova Verengai zvachose indekisi anotora kushoma pakati 5-7%, zvingangoita kuti kambani kuita chero akabvumira kubva nemaonero wemurairo, mhando basa. Huru mirayiridzo vangazivikanwa:

1. Kusunungurwa-siyana zvigadzirwa (zvinhu, zvenguva zvinhu, mbishi zvinhu zvakadaro. D.).
2. Urongwa yakati mazita mabasa (foni, zvokufambisa, utilities, mhuri uye zvichingodaro. D.).
3. Achipa mabasa kunosiyana madhigirii yakaoma pasi chibvumirano (non-maindasitiri uye mumaindasitiri hunhu).

By 90 anoshanda kuratidza uwandu mari parutivi inokosha mhando, vakarondedzera zvinhu uye mari.

Reflection mu Accounting

Nekurangarira 90 ari chakaita zvokugadzirwa, vanoshingaira-pusa, zvichienderana kushandiswa mune mamwe mamiriro ezvinhu subaccounts. Nengaidzo (zvasara) yamavambo uye kuguma nguva hazvisi mu mwero haisi hwairatidza. Chinangwa chikuru bhiri iri tsanangudzo wezvemari (zvokungoitawo) zvabuda basa zvebhizimisi kuti magetsi kwenguva. The akaverenga mari iri kune kuumba rwakafanana chokukomborerwa profitability kana nokurasikirwa basa. The zvoupfumi mugumisiro rinowanikwa sezvo kusiyana turnovers ose Sub-nyaya. 90 zvibodzwa ane nevamwe chinhu chose kuvharwa chete panguva pakuenzanisa Reformation, pakupera roga roga. Mhosva kuratidza mari zvose pamusoro chikwereti - yacho (Ndakatengesa rokutengesa).

Mamiriro Analytical nhoroondo

Kushanda nemazvo, uvhure Sub-nhoroondo nhoroondo 90 nokuti zvinhu zvinotevera:

• 90/1 "Bhizimisi rokutengesa";
• 90/2 "Production mari nhumbi";
• 90/3 "VAT";
• 90/4 "Excises";
• 90/5 "Export mabasa";
• 90/9 "Zvakawanwa / kana kurasikirwa pamusoro rokutengesa."

Mumwe Sub-nhoroondo yakazara munyika yezvebhizimisi gore kwema. Akaumba panopera nomumwe chimurenga kumwedzi anovhara kuti 90/9 uye hakuna zvenguva zvasara. Zvemari uye upfumi chokupika romwedzi kare rinowanikwa sezvo musiyano turnover pamusoro debit uye zvachose zvikwereti turnovers iri pazasi-nhoroondo. Zvichienderana chiratidzo ukoshi vakawana riri kuitwa kuti dzesub 9 iyo rinogumisa nhoroondo 99.

kwemari

Kuti tiratidze unhu vakaziva musi FDR (chinzvimbo accountancy) 9/99, nefuma kubva chikuru basa iri akasika subaccount 90/1. It inorangarira kwemari kubva rokutengesa mishonga, mabasa uye vakatengesa zvinhu, basa, uye zvichingodaro. D. The chitsama kwemari manhamba kuti chikwereti pakati Sub-nhoroondo iri tsamba munhoroondo 62 "misha vane vatengi 'debit. Uyewo wiring angashandiswa:

• Am 76 Km 90/1 "Income nezvimwe ngava uye zvikwereti."
• Am 50, 55, 52, 51, Km 90/1 "zvikanzi kune kwemari kugarwa, mari, nhoroondo inokosha kana mari yacho vachida."
• Am 79 Km 90/1 "Income kubva bazi kana chikamu."
• Ar 98, 90/1 Kr "Part of zvichizoita anopfuuura dzinounzwa unotevera nguva mari" (pamwe pachine muripo).

Total turnover kuti zvikwereti uye 90/1 akapfupikisa anoratidza kwemari kubva rokutengesa mumwedzi uno, izvo mune ramangwana achashumira kuverenga zvemari mugumisiro chikuru zvoupfumi mabasa kambani.

mari

Production (zvakakomba) Mari kugadzirwa zvigadzirwa achiumbwa nhoroondo kukarukureta uye debited kuti nhoroondo 41, 43, 45, 40. Panguva mutengo ichi, makanyorwa pamusoro ndiri pamusoro apera zvigadzirwa, umo inochengeterwa kusvikira kutengeswa. Kana kutengeswa nenhumbi, zvigadzirwa, ichipa dzakasiyana-siyana mabasa uye mabasa basa nechinhu sangano chinoparira mamwe mari zvisiri mari kugadzirwa zvigadzirwa. Izvi rworudzi mutengo inonzi zvebhizimisi mari dzinomuka nemhaka kurovedza kumusika. Izvi zvinosanganisira kuverenga PBU 10/99 mari pakushambadzira, mamwe kavha, zvifambiso uye okuchengetera zvinhu. Chibozwa 90 Postings mune iyi, zvinotevera mhando:

• DT 90/2, Km 43, 40, 41 "kutevedzerwa zvinhu (dzapedza zvigadzirwa) panguva bhuku mutengo."
• "Mushure kutengesa kumucheto" DT 90/2, 42 Km.
• DT 90/2, RM 44 "dzakava uwandu ezvokutengeserana (realizable) mari."

Vatengesi hatuzoumbiki firimu cost, akatenga pfuma wakaitwa kutengeswa zviri pana 45 nhoroondo. Kana pakutevedzera chero mamwe (vezvokutengeserana) havashandisi mari yakawanda vari Km 44 "Distribution mari".

mitero

Kana Enterprise, maererano nomutemo, ndiye payer pakati excise mutero, VAT, kutengeswa mabasa, zvinhu uye mabasa akazvipira nechekuita mukugarisana pakubhadhara ava mutero iri zvachose mutengo. Muverengwe pachena kuti mutero mutengi pasi 90/3, 90/4. Kana zvidzidzo wezvokutengeserana dzakawanda ikozvino chakaita kuti aina basa nokuda 90/5. Kana pakuverenga kuti VAT nhoroondo 90 zvachinotarisana kutengesa, zvinotevera wiring:

• DT 90/3, RM 68 "yakaratidza VAT chokuita rokutengesa."

Saizvozvowo kuratidza mitero zvose kuti inobhadharwa yakasiyana siyana.

Zviyero Reformation

90 Nhoroondo anofanira kuvharwa mumatanho, zvinonyanya pakutsvaga turnover kuti magetsi nguva mumwe Sub-nhoroondo. Mumwe nomumwe wavo kuvharwa wiring pamusoro 90/9. Account kuvhara 90 rinoitwa mune imwe kuti, maererano anorimwa:

1. Change chitsama kwema pamusoro subaccount 90/1, that no wired subaccount akavharwa AT 90/1, 90/9 Kr.
2. Turnover zvekushandisa akapfupikisa uye kunoguma ukoshi wakaitwa Debit 90/9, 90/2, chikwereti, 3, 4, 5.
3. Turnover ose Sub-Nhoroondo uye zviyero 90 vanofanira kuva razero.
4. On 9 subaccount kusarudza zvemari chaitwa, iro rinowanikwa sezvo mari yakanyorwa pamusoro DR - kutendeukira KT nyaya. Zvichienderana mugumisiro riri debited kuti nhoroondo 99.
5. Pakuenzanisa c / cq. 9 "Profit, sokurasikirwa rokutengesa" zvinofanira kuvharwa pakupedzisira, kureva. E. Ivai razero.

Nechiyero jira nhoroondo 90 haina zvinoratidzwa zvachose zvichiguma inventories vanofanira kuongororwa, zvichida nokuti karenda gore somugumisiro chikanganiso maererano turnover iri Unclassified. Kana mari iri ipapo, zvakakodzera kubvisa runoenzanirana wiring, bata pakuenzanisa Reformation kusvika pasi nezvembiri. Panguva iyoyo deducted mari nhoroondo 91 "Mamwe mari uye mari", somugumisiro ari kuvhara ose 90 uye 91 Nhoroondo nokuda 99 aumba zvemari mugumisiro kubva basa sangano mugore uno.

kushandisa michina rokuzvidavirira

Basa chizvidavirire ano inosanganisira navakangwara kushandiswa specialized zvirongwa. Kuvhara ose anodiwa Billing zvinoitika zvaitika kana wavhara kumwedzi. Mabasa chizvidavirire mushandi chinosanganisira nekushandiswa migumisiro uye mharidzo bhizimisi kwacho. Kudzidza kutongwa mwero uye kuongorora mabhiri kuchaita kuti tikwanise chamber Nguva yacho kuvhara nhoroondo vawane mhinduro yakarurama. Account 90 iri debited kusvika pakuenzanisa jira, zvinokosha chaizvo kuti vawane chinangwa mashoko. Naizvozvo, nokuti mukuru akaundendi ari kuvandudzwa gadziriro nepakati kunonyanya kukosha. Rinoreva kwete chete yakarurama pakazovharwa nhoroondo, asi vachiongorora zviri kurehwa pamusoro nguva yose.