Accounting inhlangano - imibhalo edingekayo kwemisebenzi

Accounting Inhlangano emelelwa cell uhlelo nemibandela inqubo accounting, esakhiwa nokubhalisa ukuthengiselana enhlanganweni, futhi i-akhawunti eyinhloko kanye ishadi ohambelana akhawunti. Lolu hlelo isekelwe emithethweni ethize.

inhlangano Accounting eyenziwa ngesisekelo izinqubomgomo zokubalwa esetshenziswa kanye izici ibhizinisi. Ngukwejwayeza le nqubo, kufanele:

- ukuba bahlole zokulawula nohlaka olubhekele lomthetho ulawula kwemibiko yezimali nokubika;

- ukuhlaziywa kwezincwadi timphawu nokusebenza ibhizinisi ngoba ilungelo lokukhetha ifomu bese into zokubala ukuhamba komsebenzi;

- ukusebenzisa the ningi NEMPUMELELO NGAPHAKATHI izindlela izindleko kwemibiko kuleli ekubalweni izindleko kanye ukukhiqizwa;

- ukuchaza isakhiwo ezimali unit ne ukuma ubudlelwano bayo nabanye izingxenye ibhizinisi.

Kusukela 2000, inhlangano zokubala intela ezingeni elilandelayo. Made izinyathelo kubalulekile ukuzihlukanisa kwabo komunye nomunye. Kusukela ngaleso sikhathi, kukhona umkhuba omusha ngokuphelele ngokuthi "intela ezimali" esekelwe kwamabhuku usebenzisa amathuluzi ukusebenza kanye kohlaziyo kulesi sibalo idatha ezidingekayo lapho kubalwa imali encane yentela.

Inhlangano accounting incike ukuma legatsha begodu nesakhiwo lebhizinisi. Labo amabhizinisi okungokwendlela umkhakha ukudla, kungenzeka amancane, aphakathi nendawo noma ukukhiqizwa ezinkulu. A naphakathi izinkampani commercial ezibhekwa amabhizinisi amancane. Basuke benza, njengoba umthetho, umsebenzi eyodwa kuphela, futhi abanayo olubanzi isakhiwo ukukhiqizwa. Kodwa medium and enkulu, kunalokho, kufanele eyanele ekhelini ekukhicitweni zamabanga aphansi naphezulu. Ngaphezu okungenhla, esele esigabeni yokugcina kungenzeka amabhizinisi kanye zomphakathi.

Ngokuhambisana nomthetho osebenzayo, e izinhlangano ibhizinisi ezisebenza le lula uhlelo intela, inhlangano accounting kuphela embhalweni ezimpahleni ezingasuki phansi namafa angaphatheki. Kulokhu, amarekhodi engenayo kanye nezindleko izinhlangano okunjalo uyakuba ngokuhambisana Tax Code of the Russian Federation.

Inhlangano ye -accounting yakhelwe ukuxazulula imisebenzi elandelayo:

- kumiswa idatha onokwethenjelwa futhi ephelele imisebenzi ibhizinisi;

- nokuhlinzekwa idatha abasebenzisi ngokugcwele zangaphakathi nezangaphandle kwezitatimende zezimali. Kuyadingeka ukuqapha njalo ukuhambisana nomthetho sisebenza ukuqaliswa imisebenzi yebhizinisi ibhizinisi;

- nokuvinjelwa imiphumela engemihle womsebenzi inhlangano ibhizinisi futhi embula ezifihliwe izinqolobane yangaphakathi ukuqina kwezezimali.