Possible chizvidavirire Entries kuti guta mvumo

Create chero basa kunoreva kutanga-up guta nokuda kwayo kuramba ichishanda. In upfumi nhasi zvakatipoteredza chinodiwa kuti rusununguko zvemari ane yakaoma kudzora mari runoyerera zvisinei kumhanya kufamba kwavo. The guru mvumo kunoratidzwa akaderedza mufambo uye kufamba shoma, asi yakarurama waro kunyoresa uye kushandiswa kunoenderana profitability neimwe kambani.

Mvumo (chengetedza) Fund

Kubva pamutemo uye zvoupfumi chinzvimbo guru mvumo inopa zvitatu zvinokosha mabasa:

1. Garandi. Accrual zvazvingava mvumo guta anoshumira rubatso pamusoro mitoro kuti chikwereti.
2. Mamiriro. The vaipinda kutora chikamu chega muridzi (muvambi) muguta guru mvumo kunotema uwandu ake mari uye ukuru kubatanidzwa mukuita managerial zvisarudzo.
3. Tanga. Kuchengeta twa panguva kutanga pavaipfuura kambani.

By tsanangudzo, mugove guru - ndiyo Verengai zvinhu kuti muridzi (havaoni) invests mune ramangwana wekambani. Zvichienderana pamutemo chimiro vakanyorwa, zvinobvira varidzi, uye yezvinoreva sangano vakasarudzwa nzira kusika zvakarurama Fund. Sezvo muvambi mupiro anogona kuita:

• Cash (mari, asiri mari, mari) mari.
• Non-razvino (kushanda, asiri production) zvinhu.
• Chisingaoneki zvinhu (pamwe kwakatarwa).
• Kuchengetedzeka.
• Current midziyo.

Kana shanduro pakusikwa Posting guru mvumo inofanira kuratidza uwandu nomumwe muripo uye zvinofanira kushandiswa kwayo zvinodiwa zvavakanga vachida kuita.

chizvidavirire

Nhoroondo 80 "Authorized guta" akasikwa kuti tiratidze kufamba dzose akavhiyiwa uye paumbwe kuchengeterwa mari yacho vachida. Account pusa nomwero, rinoreva chaiko accrual nerokuti uwandu guru, zviri nokudzorwa mitemo wokuRussia uye masangano mitemo. Postings makuru chezita kuumbwa panguva yayo zvisikwa uye nguva kwokuchinja kwayo ukuru nenzira kuwedzera kana kudzikisa. Chero kugadziridzwa huwandu raanotaura pakuenzanisa Pepa zvavakanga vachida kuita, anofanira akabvuma vose varidzi uye yaisanganisira mu midziyo kukumbanidzwa. Analytics ichiitwa musi mumwe muridzi yoga. Debit 75 ;: The chizvidavirire oparesheni zvakanyorwa sezvo wokutanga wiring pamusoro aizviti guta Credit 80.

Tinogona kuwedzera kukura mari

By kuwedzera mugove (mvumo) Fund kambani varidzi anogona kushandisa dzakasiyana-siyana kuita. Zvichienderana kushandisa mari rakapa guru zvipo. The Postings dzinoitwa sezvinotevera:

1. Debit 52, 51, 50, 55; 80. The kuwedzera chikwereti mari yacho mvumo guru iri mari, kubudikidza kuchinjirwa kune mumwe kuitika, inokosha, vatorwa mari nhoroondo vachida.

2. Debit 41, 10, 11; Credit 80. Current yesangano (zvinhu, zvigadzirwa, mbishi zvokuvakisa) vanobatanidzwa varidzi chengetedza Fund.

Zvinogonekawo kuti zadzai guru mvumo pfuma Postings dzinoitwa sezvinotevera:

1. Debit 01; 80. The mvumo chikwereti Fund akaita zvinhu mumiririri.

2. Debit 04; Credit 80. chisingaoneki zvinhu kutorwa somupiro guru mvumo.

Kuchinja nenzira kuwedzera uwandu asingashumbi guru kunogona yaakaita vabvumirana varidzi zvose tichiregeredza Purofiti, izvo zvisina richiparadzirwa pakati havaoni, uye atumwa (mugove) Fund kambani mvumo: AT 84; RM 80. Saizvozvowo kuwedzera pamusoro angapedzisira kuitika okuwedzera guta kana dura Fund, iyo kunokanganisa unoenderana waya uye kuchinja constituent (mubumbiro) zvinyorwa zvebhizimisi.

The vasanyanye Fund

Cut akaisa saizi mugove guta zvinogoneka chete chete chikamu ose varidzi. The kurudziro kuti danho iri zvingava zvemari uye upfumi mamiriro ezvinhu wekambani. Asi vakawanda rutapudzo ndiwo mugumisiro chokuzvidira mbudo kubva anotenderwa Kuronga havaoni anoverengeka kana mumwe muridzi. Panguva iyoyowo kutaura Verengai guru mvumo haasi nguva dzose kunoderedza nhamba mari akare varidzi, inogona kutengwa kunze simba. Postings kugoverana guta, kana kuti rutapudzo, zvinotevera nhamba:

• Ar 80; Kr 01, 04. Return pazvinhu yesangano, IA sokugamuchira zvakarurama wakewo.
• Ar 80; RM 10, 41, 11 Kudzoka zvinhu, zvinhu, muridzi, akadzora kubva havaoni eungano.

Kana mipiro mu mari kana isiri mari anodzoka iuye kubva zvebhizimisi kana mari kugarwa, vatorwa mari chinoita: Am 80; RM 50, 55, 51, 52. Kuti tidzivise nemigumisiro yakaipa ari kushaya ari zvebhizimisi anodawo zvinhu (kushanda guru, asiri ano, zvinhu), varidzi anogona taurirana kuti kudzoka akasuma chikamu mitemo pavane mari (mari, asiri mari) rinoreva. Kuti izvi zvidaro, imwe tinyatsonzwisisa pakati yesangano, residual ukoshi rinowanikwa.

chadzera kuchinja

Kana kufamba mari guru mvumo inofanira kupa muvhidhiyo uchapupu. Chinosanganisira maminitsi musangano iri havaoni (varidzi), yakasainwa uye vanopupurirwa kubudikidza vechikamu. On kwayo hwaro kuchinja akaita constituent magwaro. nzira iyi zvinotora nguva refu nguva, zvinoda kugadziridzwa zvinyorwa, saka kufamba nhoroondo 80 "Authorized guta" hadziwanzowaniki.