Kuyini debit? Accounting lasebhange. Kusho ukuthini akhawunti debit?

Nsuku zonke, senza ezihlukahlukene ukuthenga, ukukhokhela izinsiza. Ngezinye izikhathi sivakashela nemibukiso, izindawo zokudlela namanye zemicimbi ukuzijabulisa. Njengomthetho, siphinde sisebenze ezimweni eziningi ukhothamele noma on izithuthi zomphakathi noma imoto yakho siqu. Okungukuthi, futhi, thina ukukhokhela uphethiloli kanye ukusetshenziswa kobuchwepheshe. Bengazi, sibhekene nsuku zonke, ngisho ezingeni eliyisisekelo, nge izinto eziyisisekelo zokubala. Kulokhu, nemiqondo eyisisekelo ngawo umuntu othintekayo, lapho igama elithi "lasebhange" futhi "credit". Nge yencazelo yokugcina bezwe kwethu ucishe ajwayelekile. Futhi yilokho debit - akuzona zonke. Ake sizame ukuthola kabanzi waleli gama.

Umlando nesenzakalo

Inkulumo ethi "debit ibhalansi" livame ukusetshenziswa inkulumo professional kanye nemisebenzi zezomnotho, osomabhizinisi, izinhlangano ezehlukene zezimali nezinye izikhungo zezimali. Ukuze ngokuphelele ukuqonda ubunjalo imvelaphi ngenhloso ukusetshenziswa le ncazelo, ake sibheke umlando. Ngo yolimi lwanamuhla Russian isetshenziswa isibalo esikhulu sezithunjwa amazwi loan. Igama elithi "lasebhange" ingenye ezinjalo. Weza kithi ezivela olimini lwesiJalimane. Nakuba kwaqala wathatha phansi kwababekhona ngesikhathi soMbuso WaseRoma. ifomu yayo yasekuqaleni iyona definition Debitum (Latin), okusho "izikweletu". Ngokuhamba injalo iDemo - debet - elaborates kulo mqondo futhi elihunyushwa ngokuthi "it has." Kuyaphawuleka ukuthi kulo izwi lwabelwe isiqalo de. Kususelwa lolimi Latin, lokhu kusho ukuncipha kwe-esifushane, cut. Eyesibili eside nesigamu ngokuvamile lihunyushwa ngokuthi "igama" noma "ukuba". Ngokuhlanganisa yezingxenye ezimbili etholwe futhi ukuthi kusho ukuthini ukuba "lasebhange", "wokwehla amafa atholakalayo."

namagama afana

Ukuqhathanisa nge ngolimi lwesiNgisi. Kuyinto ekhona kucishe izwi esachazwa izikweletu eside. Njengoba yahunyushelwa olimini olukhulu enamandla lo mqondo iyona "Umsebenzi".

Ngaphezu kwalokho, kungenzeka ukuba sicabangele lo mbuzo "uyini lasebhange" futhi kusukela iphuzu ngokomzimba umbono. Ngokwesibonelo, igama elithi kulenkhulumo French zaqala ukusetshenziswa ngomqondo "ukugeleza." Inani elithile ezinsiza (uwoyela, igesi, amanzi) enikeza umthombo isikhathi isikhathi, futhi okukhiphayo. Qaphela ukuthi umqondo ngokomzimba kubhalwe ngendlela ehlukile: ngokusebenzisa "futhi."

ukuhlonza zezimali

Okwamanje, igama elithi "lasebhange" lisetshenziswa kaningi, ikakhulukazi uma ekusebenziseni isiphetho kwezomnotho senzo. Wesimanje waleligama ngokuphelele kubonakala kula imisebenzi ukuziphatha yasebhange. Ngaphansi kwanoma yiziphi izimo lapho kudingeka ukuze uthumele imali kusuka ku-akhawunti wekhasimende, kukhona lasebhange, t. E. Bhala-off lemali.

Cabangela nasi isibonelo. Unqume ukukhokha wesevisi sokuba lezi zimpahla. Ngaphansi inkontileka, inkokhelo ingenziwa isheke ebhange. Umthengisi iya ebhange futhi kunikeza ukuvikeleka kumuntu abanekhono. Uzothola umyalezo wokuthi inani "H" ruble kwahlanganiswa akhawunti debit ungumnikazi. Okusho ukuthi, imali ikhiyiwe ngoba eminye bhala-offs.

Izinqubomgomo ezimali izinhlangano

Kuyini debit njengoba umqondo i-accounting? Njalo inhlangano, kungakhathaliseki ubunikazi kanye injongo yomsebenzi ubophekile ukuba afeze izinqubomgomo zokubalwa ngokuqinile ngokomthetho.

Njengomthetho, lolu hlobo umsebenzi kuhlanganisa umsebenzi nge amatafula zamazwe amabili - akhawunti. Ngamunye wabo inenombolo ayo negama. Nokho, lonke iqembu akhawunti is ahlanganiswa ukuba abe ngaphansi yigama elididiyelayo "Balance Ishidi". Ohlangothini lwesobunxele etafuleni limelela "lasebhange '. Ama-Akhawunti, ezimali, baba baningana omkhulu. Ngesikhathi esifanayo, kuye ngohlobo yenhlangano esetshenziswa abathile kuphela.

"Kuyasebenza" lasebhange

Noma yimuphi akhawunti kwelinye amaqembu amathathu "Balance Ishidi". Kungaba asebenzayo, yokwenziwa noma asebenzayo-yekwentiwa. Emkhakheni yokuqala siwulimi lasebhange engenayo ingxenye. Ngokwesibonelo, ukugeleza izinto in the ishede umphakeli. I ezimali inhlangano irekhodi (entry) kuyoba kanje:

Kulokhu, kusho ukuthini ukuthi "lasebhange" ngokuthi "ukuncipha ukuthi itholakala" libhekisela abaphikisi. Okungukuthi ukutholakala izinto kwehle kubadayisi. Futhi inhlangano wakhuluma okweletayo yakhe. Ibhalansi kufanele ikhokhelwe ukudluliswa okubalulekile izimo lelipelwe e inkontileka.

Eyesibili inketho

Ngaphezu lasebhange asebenzayo futhi kungathatha isikhundla okuphambene. Lokhu kwenzeka uma i-akhawunti lapho msebenzi wenziwa, le yekwentiwa. Cabanga ngalesi sibonelo: inhlangano wathatha loan short-term in inani 10 000 amayunithi yemali. Ukuze balandise ngenxa yale mali ekulandiseni inhlangano kunqunywa msebenzi. Kulokhu, kuba inkinga 90 ka "ukuboleka esifushane".

Uzikhokhele ukubonakalisa kwemali futhi ukuthi kuleli cala sinesithakazelo kwesikwenzayo ngaphezulu anda izikweletu isikhungo sezezimali yeNhlanganiso.

Uma inkampani okhokhela udumo, kukhona okufakile futhi ohlangothini lwesokudla. Ngokwesibonelo: inhlangano wathatha loan esifushane inani 10,000 lwemali amayunithi kanye ezenziwa maqondana buyiselo 1000 lwemali amayunithi. Khona-ke, izintambo simiswe ngalendlela lelandzelako:

Okungukuthi, ukuze uthole imalimboleko ebhange, inkampani kuba okweletayo yayo (kwanciphisela yezimpahla yasebhange ukuthi lemali). Ngakwelinye ihlangothi, ukuyikhokhela, inkampani wenza esinye umsebenzi. It kwenza lo mlando ukuze inhlangano yezimali (ke inyusa ukutholakala kwezimali). Kanyekanye le nqubo inhlangano kunciphisa yayo ama-akhawunti atholakalayo. Ibhalansi limelela okuseleyo. Kubalwa akhawunti debit isikhathi esithile: nyangazonke, ngonyangantathu, minyaka yonke.

isiphetho

Kufinyeta okungenhla, singaphetha ngokuthi lasebhange ezinjalo? Into ebaluleke kakhulu - ke useyayamukela okufakwe-balance sheet yenhlangano. Debit akhawunti esebenzayo kusho ukwanda inani izinto wathola, imali nezinye izinto ezibalulekile. Ukuqopha lezi ukuthengiselana ngokuvamile iqala ngosuku lokuqala futhi iphela ngosuku lokugcina lwenyanga yokubika. Uma i-akhawunti yokwenziwa, le-debit libonisa ukuncipha izimali inhlangano noma izikweletu zayo kwabaningi besithathu. Kepha imisebenzi asebenzayo lapha abakhethiwe ngenyanga isikhathi.