Nekurangarira kuti nemisha vane chikwereti siyana uye ngava, nhoroondo. Kubhadhara kuti bhizimisi uye Contractors

In nedanho Implementation ose kwema zvakakodzera kuita Masvomhu nevamwe ngava uye zvikwereti. Mune chati nenhoroondo kuti kwetunhu mashoko akadaro rinoshandiswa cq. 76. Zviri zvinoratidza debit kana zvikwereti chikwereti, izvo unovapo mukufamba nemisha nemamwe masangano haana kuiswawo pakati dzaona chizvidavirire zvinyorwa.

Nei vamwe counterparties inokurukurwa nemhaka 76

The nzira rokuzvidavirira, pane mapoka zvenhoroondo, izvo kufunga Masvomhu nedzimwe mumatare masangano uye vanhu. Mumwe evoruzhinji izvi ndizvo MF. 76, unonzi "misha vane ngava siyana uye chikwereti". Pane kuenda ose amabasa chokuita inishuwarenzi dzisiri upenyu Masvomhu kuti siyana kutaura, mibayiro rakachengetedzwa muhoro, uyewo mari kundinyima kubva mari kuti mushandi unokubatira kupati rechitatu.

Zvitsaurei misha vane chikwereti siyana uye chikwereti zvinobatsira qualitatively kuongorora mari Rwako, izvo zvisina kunanga munyaya sangano iri kugadzirwa kwacho.

Chii Mapoka vakakamurwa mari 76

Zvichienderana zvaimirirwa Masvomhu kuna MF. 76 rakavhurika siyana Sub-Nhoroondo nechimwe mhando kushanda. kuparadzana uku ambotirega zvakawanda sezvazviri kuratidza mari kupenda uye reallocate mari kune dzimwe nyaya. Maererano kutongwa mwero iri akapoteredza Sub-Nhoroondo iri pachena zvinoonekwa chikwereti, izvo vangada kuita.

Subaccount kuratidza inishuwarenzi mari

Mitoro maererano Masvomhu, izvo rakatakurwa rokutanga Sub-nhoroondo, anoreva pachake uye pfuma inishuwarenzi. boka iri zvinosanganisira zvose zvinodiwa kuti kambani chakakonzerwa namaneja maererano inishuwarenzi kuti ngadzirambe yesangano kana vashandi. The chete kunze ndiwo premiums mhosva kuti mushandi wacho muhoro. Inishuwarenzi mari anozivikanwa kuti enzvimbo divi mbiri mune tsamba nenhoroondo vakawanda mari. Kana tama mari kumakambani inishuwarenzi mari hwakatamisirwa MF debit. 76 mune tsamba Sch. 51.

Pane zvimwe zvikonzero, somugumisiro iyo mari kuenda debit nhoroondo 76. Somuenzaniso, pane zvakanyorwa kure Nokurasikirwa kubva akakanganisa pfuma kambani. Nekurangarira kuti nemisha vane chikwereti siyana uye ngava, zvichienderana kukuvadza zvinoderedza mbiri zviyero wakaiswa yesangano kana zvokunyama.

The debit inishuwarenzi mari kuwana muripo, dzakava pasi chibvumirano yokuzvidira inishuwarenzi vashandi. rakawandisa kwakadaro kontiruyutsya pamwe Sch. 73 "Nzvimbo ine vashandi vamwe kwema". At kutambira mari nokuda kambani zvikanzi MF premiums. 76,1. Kana chikamu compensations dzakava inishuwarenzi haisi ndanyarara hangu nokuda ezvinhu akasiyana, pachiyero iri kune mamwe mari (cq. 91.2).

Sezvinoratidzwa chizvidavirire anoti

Mukuita yokushanda ezvokutengeserana vakaroorana vangava zvakasiyana dzinofunga chokuita asiri kuzadziswa contractual sungiro maererano pakukurukura, zvifambiso kana kunonoka kubhadhara. For kwacho, mumwe subaccount yechipiri ine sectional analytics mumwe kutaura. Accounting Masvomhu vane zvakasiyana chikwereti uye chikwereti mu pave dzinofunga akaita pamusoro debit pachiyero. Zvinodiwa vanogona kushandisa kuti bhizimisi pamusoro mbishi zvinhu kana anoona kusiyana zvekushandisa description, uye chiitiko rwakakwana unhu zvinhu uye kupembedza nhengo.

Uyewo dambudziko angamuka mune chokufambisa pamusoro rakapera zvigadzirwa. In pakurapa chikuru mapepa pane nguva, kana pachena kuti chitsama muripo asingadi dzinoenderana yakanyorwa chibvumirano prices. urema kwakadaro kunogona kukonzerwa nemaune kuwedzeredza nezvaizoitika, uye zvikanganiso zviri svomhu. Izvi anoti zvinonyorwa kunyorerana Sch. 60 "Masvomhu vane bhizimisi uye Contractors" kana kushandisa kwenhoroondo siyana inventories.

Kana logistician akanunura nhumbi, asingadi kundosangana quantitative kukosha consignment katsamba, kuti izvi chiri kazhinji akataura kutaura. Accounting Masvomhu chokuita yokushomeka kana yemuraudzo kuti mitoro consignments, kontiruetsya pamwe Sch. 60, iyo inoreva zvose Masvomhu pamwe bhizimisi uye Contractors.

Tinofanira kutaura ino mari yakadai fines uye Zvirango. Izvi mhando vanoti iri zvakanaka kakawanda, sapanguva kwemamiriro contractual mitoro, mapato nguva dzose mishonga chaiyo ezvinhu pamusoro dzemunharaunda vasiri abvume. Kunyora kure kwakadaro vaishandisa cq. 91. uwandu kutenda, izvo vakaramba harimboonekwi kubudikidza payers idzodzo, hadzina kushandiswa kuti ndizvidavirire.

Marriage pakuburitswa kana nyore zviri Zvinowanzoitikawo. Izvi mabhizimisi kwema vari MF debit. 76,2.

Misha vane ngava uye chikwereti, mari 76,3 "mibayiro"

By chizvidavirire cq. 76 kupa yakananga subaccount, izvo kuunganidza Masvomhu kuti mibayiro Company chokuita nokururama vabatanidzwe.

Ndakatengesa Zvose izvi mhando kuti dzinounzwa yakanyorwa pamusoro debit cq. 76,3 mune tsamba mamakisi vasiri kushandiswa mari. Agamuchira nhoroondo mari zvinhu hwakatamisirwa chikwereti nhoroondo 76 azvidavirire basa ane 51 zvibozwa.

Where akanyorwa kure hazvina kutorwa nehama dzazvo muhoro revashandi

Kutsanangura hazvina kutorwa nehama dzazvo mari mubayiro vanopa cq. 76,4. mamiriro ezvinhu akadaro kungamuka kana mushandi haasi kukwanisa kuuya nguva yokuti mari, uye mari iri ruoko akasiya boka. Vasara Huwandu mari irimo kuti nhoroondo 76,4 mune tsamba mamakisi mubayiro (cq. 70).

Chii uwandu of misha vane chikwereti uye zvikwereti

Maererano mitemo kambani anofanira kuita uwandu chikwereti kanenge kamwe pagore. oparesheni iyi kazhinji kuitwa asati richiswedera kukwira pachiyero. Migumisiro uwandu rubatsiro synchronize kunoshamisa zviyero zvose uye contractual mitoro. Vakamutonga munhu bilateral chiito rokuyananisa Masvomhu.

The chizvidavirire mitemo dzesangano yakatarwa nhamba inspections dzakadaro nguva uye zvarayirwa. Inventory ane chinokosha kuongorora basa, kubatsira kuderedza uwandu vachibhadhara "akafa" uye kubvisa chikwereti tariro kuburikidza chikwereti kukanganwirwa naye.

Chii chokwadi chikwereti

Zeza unogona kudana chero zvikwereti, muripo wava asiyiwa. Zvinofanira kufunga chokwadi kuti kana munhu taxpayer ane nonoka payables yakafanana nemumwe, chakadaro basa hakusi negakava. Possible kugadzirisa izvi zvakakwana hwokuchengetedza itirana mitoro. Chikwereti, iyo yave kuzivikanwa vachizeza, zvinogona kunzi unilaterally pakupera kwemakore matatu apfuura.

Analytical Zvidavirire pamusoro nemisha vane chikwereti siyana uye chikwereti rinobvumira kugadziridza kunoenderana nenguva kuti mutero nechigadziko, uyewo rinogona kushandiswa kuona kukura kuchengeterwa Fund, izvo zvinofanira vakasikwa kuziva negakava zvikwereti.