Kuyini "I-akhawunti 20". I-Akhawunti 20 - "ukukhiqizwa Okukhulu"

Amabhizinisi zidalwe ukuze bathole isamba esiphezulu inzuzo. Ukuze wenze lokhu, kukhona izinhlobo ezahlukene imisebenzi yebhizinisi ezifana ukuhweba lwezeMpilo Usizo ukuthengwa kwezimpahla, nezinsiza, ukukhiqizwa siqu. Kuye kwenkululeko simiso inkomba ikhethwa zonke izinhlobo amarekhodi.

ukukhiqizwa

Enterprise bazibandakanya emsebenzini owodwa owenziwe ukukhiqizwa ohlangothini akhethwe osebenza uhlelo zasendulo intela kanye accounting. isitifiketi kwendle, amashadi, kanye nemibiko ikhiqizwa parallel nge generalizing isimiso ngokuhambisana nezidingo abanikazi inhlangano. Ngokuya imisebenzi zokukhiqiza, inkampani ngayinye kudala izindleko imikhiqizo ekhiqizwa. Ngamafuphi izindleko isicelo 20 akhawunti. Ukutholakala izimboni ezihambisana futhi isistimu olubanzi amahholo ukukhiqizwa futhi isakhiwo abaphathi kudinga ukusetshenziswa ezimali ekulandiseni 23, 26, 29, 25, okuyinto ihlanganisa zonke izindleko eziphathelene izindleko izinhlobo ezinkulu imikhiqizo.

ezimali

I-akhawunti 20 "ukukhiqizwa Primary" accounting yakhelwe zibonisa wonke umkhiqizo, izindleko jikelele. He is esebenzayo, zokwenziwa, ibhalansi, akhawunti Ukuvalwa kuza njengoba umjikelezo ukukhiqiza. Ngokuvamile, 20 akusho akhawunti ibhalansi. Inani ibhalansi kungaba ziboniswe oqhubekayo ngosuku oluthile. Uma parallel ibhizinisi ukhiqiza ngezinhlobo eziningi ezahlukahlukene imikhiqizo ke by kucatshangelwa 20 iqhutshwa sento ngasinye kohlaziyo ngokwehlukile. Credit isikolo isetshenziswa ukubhala off the full (ezimbonini) izindleko zokukhiqiza. I-debit ibonisa isamba sazo zonke izindleko ku ikhishwe.

Izinhlobo izindleko zokukhiqiza

Ukuze kwenkathi ngayinye ukubika izindleko akhiwa Ngokwamanani emali. Amaphuzu 20 imelela kulesi simo izindleko zokukhiqiza. Abakwazi ahlukaniswe abe amaqembu amaningana:

• eziyisisekelo futhi phezulu;
• ehlangene no one-ingxenye;
• engaqondile futhi ngqo;
• non-yansukuzonke neqhubekayo;
• okungaguquki, variable, lulwimi zamatshe.

Inani ibalwa ngokungeza izindleko izindleko enqwabelene, okuyinto bajeze 20 "ukukhiqizwa Eyinhloko". Lezi zihlanganisa:

1. amafa yamanje (izinto, uthenge imikhiqizo Semi-siphelile, izinto zokusetshenziswa).
2. Amasevisi izinhlangano lwesithathu, osetshenziselwa izinjongo lomjikelezo main ukukhiqiza.
3. Labor amaholo abasebenzi.
4. Iqhaza Lalo yempesheni, izimali extra-kwesabelomali.
5. Izinsiza (ugesi, amanzi, ngifudumeza).
6. izindleko Okuza.
7. izindleko kwezomnotho obuphelele.
8. Umshado.
9. Amortization kwempahla non-zamanje.
10. Izindleko sesimanje kanye nokwethulwa ubuchwepheshe obusha.
11. Nanoma iziphi ezinye izindleko.
12. izindleko Distribution (commercial).

izindleko Commercial abafakiwe izindleko zokukhiqiza komkhiqizo, njengoba izindleko kokusebenza. 20 akhawunti ayikwazi ukuqukatha lesi sihloko, ngokuhambisana nezinhlinzeko izinqubomgomo zokubalwa yenkampani, kungaba ukwandisa 44 (lena ejwayelekile izinkampani zokuhweba).

izindleko

I-akhawunti 25, 23 no-26, ama-konke sekubika, izindleko bayahamba ukusekela, tinchubo kwezomnotho kanye nezokuphatha, okuyinto ziyingxenye ebalulekile ye ukukhiqizwa uhlobo oluthile umkhiqizo. Ngoba ukusebenza ngempumelelo zonke yebhizinisi Kudingeka sikhiqize accrual esifike inkokhelo abasebenzi bawo ezibanjwayo ezifanele, buyekeza futhi ukulungisa amafa non-zamanje, ukuqinisekisa ukugeleza kahle izinto futhi izinto zokusetshenziswa.

Okuqukethwe nabaqashwa nokuphathwa ibhizinisi ngenxa esiningi izindleko okumele imbozwe ukulingana izikweletu noma inhlangano (okwenzeka kakhulu ngokuvamile ngaphezulu) ebekwa intengo imikhiqizo siphelile. Konke lokhu zindleko generalized sesiyodonsa zokwenziwa akhawunti asebenzayo 23, 29, 25, 26. Ngemva kokuvala sekubika, abadonsi zibiza malini isikweletu ku ncwadi akhawunti inzuzo 20. Kulokhu, izindleko kungenziwa basakaza ngokulingana elinikeziwe imethrikhi (isamba izinto kudliwe, s / n, inani izinhlobo zemikhiqizo) noma idluliselwe izindleko omunye imikhiqizo ekhiqizwa ngokuphelele. Ekuqaleni sekubika esilandelayo, idatha count akufanele abe lemali amasalela umsebenzi oqhubekayo njengoba kuveziwe esikhathini sokuphela debit ibhalansi ye-akhawunti 20.

Document ukuphathwa 20 akhawunti

Ukukhiqiza kuyinto inqubo yangaphakathi ibhizinisi, ngakho zisekelwe dokhumenti accounting izibalo nezinkomba, iziqondiso yangaphakathi kwenhlangano. Iholide amafa eziphathekayo yimuphi iyunithi kuhambisana invoyisi okuhambisanayo, ekupheleni umjikelezo zokukhiqiza ikhishwa umbiko, ukuthi kufakwe izindleko zomsebenzi esetshenziswa kwabasebenzi irejista. Ngosizo ukugcinwa ukubala (inkomba) Amapharamitha ezilandelayo zifakwe izindleko: izindleko esabiwe, ukwehla (bafake imali) kwempahla fixed kanye amafa angaphatheki, izindleko zokukhiqiza elisizayo, izindleko ezikhokhwayo, ukulahlekelwa umshado, imfucuza kabusha (emholweni izindleko zokukhiqiza).

Debit akhawunti e 20

I-debit akhawunti zokwenziwa 20 babonakalisa ukuthunyelwa elandelayo.

I inzuzo ngoba inkathi kufingqwe futhi idluliselwe izindleko imikhiqizo ekhiqizwa. Ngemva kule akhawunti 20 ivaliwe.

Credit-Akhawunti 20

20 loan akhawunti liqukethe ulwazi mayelana Imininingwane (ukukhiqizwa) izindleko imikhiqizo ekhiqizwa, imikhiqizo Semi-siphelile, izindleko yemisebenzi ababeyenzile. Phakathi nenkathi Ukuvalwa, ngokudluliswa ngokuhambisana nenqubomgomo ezimali yeNkampani-akhawunti 43, 40, 90. 20 Ukuxhumana akhawunti isikweletu abekwe ngezansi.

akhawunti okuzenzakalelayo

Izinhlangano kokuqhuba kwezimali zezimali kanye intela kuhlelo ezikhethekile, kakhulu lula inqubo yokubika, ukuhlaziya zesikhashana yomsebenzi futhi kungaba ngasiphi isigaba ukuhlola ukuhamba amafa. Ngokuvamile, kukhona izinguqulo ezihlukene "1c" Uhlelo, okuyinto Ilungiselelwe zomculo zifane futhi amakhastama isicelo ngempumelelo ngaphansi umtsetfo lokhona Russian. Futhi, ezinye izinguqulo zohlelo enze kube nokwenzeka ukuba ukuqhuba ezimali parallel nokuphathwa intela ezimali, ukwakha Inani lemibiko angajwayelekile for ukukudalula ngokuphelele.

kwakhiwa Account 20 "1c" is ngesisekelo kwemibhalo ejwayelekile aphethwe. Ekulungiseleleni olugcinwa kumele basungule izinhlelo ngokuhambisana nezidingo izinqubomgomo zokubalwa webhizinisi kanye yentela izinhlelo. Eceleni okulungisekayo ezimali kohlaziyo kanye algorithm sokuvalwa akhawunti. akhawunti enqwabelene kufanele uvaliwe ukulandelana esiqinile, izindleko eziyinkimbinkimbi abelwe silingane Inkomba esibekiwe ohlelweni. Endaweni yokuqala okukhulunywa ngalo ekupheleni kwesihloko inkathi amortization at likhokhelwa OS abaqashwe wonke umkhiqizo kanye nezokuphatha amayunithi, is wabe esethunyelwa izindleko invoyisi kubiza 23, 26, 25. 20 akhawunti kufanele ivalwe kuphela uma kwaqedwa efanele bonke zangaphambi usomqulu, futhi uhlelo elikhulu.