90 - "Sales". Subaccounts ze akhawunti 90

Wonke umbutho yorhwebo ngexesha umsebenzi kwezoqoqosho onomdla uhlahlelo olunzulu lweziphumo zemali. Iliso ngexesha ingeniso ekhoyo kunye neendleko ezininzi accounting akhawunti: 99, 90, 91. Ukufumana ulwazi oluthembekileyo malunga nesakhiwo, amandla, ukusebenza umqulu kuphela ukwenzeka vangama olufanelekileyo data kwezi akhawunti.

akhawunti iimpawu

Akhawunti 90 "Sales" yeyona inzima kubume, nto leyo eyenza kube lula ukufumana nokuvavanya iziphumo wethutyana nkampani. Qaphela ukuba kwicala engundoqo osebenza senzelwa, ebhaliswe imimiselo ku. Lo msebenzi kuzisa japan esisigxina mali, nto leyo ke sum of isalathiso iyonke ithatha ubuncinane 5-7%, kunye kungenzeka nkampani ukuba azibandakanye na kuvumelekile ukusuka kwindawo umbono lo mthetho, uhlobo lomsebenzi. Eyona ndlela iphambili kungathiwa:

1. Ukukhutshwa kweentlobo ezahlukeneyo iimveliso (impahla, impahla eziphakathi, zempahla ekrwada e-njalo. D.).
2. Ubonelelo uluhlu elichaziweyo lweenkonzo (ezonxibelelwano, ukuthuthwa, eziluncedo, nendlu njalo njalo. D.).
3. Ukwenziwa imisebenzi ubuchule ubunzima phantsi kwemvumelwano (non-mveliso kunye nohlobo mveliso).

90 yenzelwe ukubonisa izixa zengeniso yi uhlobo basic, imisebenzi enxulumene kunye neendleko.

Reflection Accounting

Akhawuntingi 90 ke zokwenziwa, esebenzayo-zezenzi, ngokuxhomekeke asetyenziswe ngendlela subaccounts imeko ethile. Intsalela (intsalela) ngesiqalo kunye ekupheleni kwexesha ke ayikho imali eseleyo kungaboniswanga. Eyona njongo iphambili yalo Mthetho uYilwayo le nkcazo (interim) zemali iziphumo umsebenzi kwishishini ngenxa xesha langoku. Isixa-mali ibalwa utshintshela ukwenza isalathisi eliqhelekileyo inzuzo okanye ilahleko lomsebenzi. Isiphumo kwezoqoqosho kubalwa njengomohluko phakathi turnovers ze sub-accounts. 90 score inomsebenzisi esasenza: ivalwe kuphela ngokupheleleyo ngexesha intsalela UHlaziyo, ekupheleni konyaka ngamnye. Wabayala ukuba mayibonise zonke iindleko kwi-mboleko - ingeniso (iinzuzo evela kwintengiso).

Isakhiwo akhawunti analytical

Ukuze isebenze ngokuchanekileyo, vula i sub-akhawunti ye-akhawunti 90 kuba izinto ezilandelayo:

• 90/1 "intengiso zorhwebo";
• 90/2 "Iindleko Ukuveliswa impahla";
• 90/3 "VAT";
• 90/4 "Excises";
• 90/5 "imisebenzi Export";
• 90/9 "Inzuzo kunye / okanye ilahleko on yokuthengisa."

Nganye-akhawunti sub igcwele kuyo yonke imicimbi zoshishino nyaka. Kwenziwa ekupheleni kwexesha revolution ngalinye avale ku 90/9 kwaye akukho nentsalela eliphakathi. yokusebenza kwemali kunye nezoqoqosho kwinyanga edlulileyo kubalwa njengomohluko phakathi ingeniso kwi debit kunye turnovers setotali yekhredithi kwi sub-accounts. Kuxhomekeka umqondiso ixabiso ifunyenwe lwenziwa kwi-sub-9 apho kuvala i akhawunti 99.

semali

Ukubonakalisa i-asethi iqwalaselwa FDR (isikhundla mali) 9/99, ingeniso evela umsebenzi esiyintloko wadala subaccount 90/1. Sithabathela yengeniso akhawunti esuka kwiintengiso iimveliso, imisebenzi kunye nempahla bathengisa, iinkonzo, njalo njalo. D. Isixa amanani kwingeniso ngetyala kwinkampani i-sub-akhawunti in imbalelwano nge-akhawunti 62 "zokuhlala kunye debit abathengi '. Kwakhona iintambo zingasetyenziswa:

• Am 76 Km 90/1 "Ingeniso evela kwezinye abatyalayo imali."
• Am 50, 55, 52, 51, Km 90/1 "kwabalelwa ingeniso ityala, imali,-akhawunti eyodwa okanye basis of lweshishini."
• Am 79 Km 90/1 "Ingeniso evela kwisebe okanye ancedisayo."
• Ar 98, 90/1 Kr "Inxalenye ingeniso onesiphumo ezabelwe ingeniso kwixesha elilandelayo" (kwintlawulo advance).

nengeniso Zizonke ngetyala kwaye 90/1 ibonisa inokuchazwa ingeniso evela kwintengiso ngenyanga lwangoku, leyo kwixesha elizayo kuya kuba ukubala iziphumo zemali imisebenzi yezoqoqosho ephambili yenkampani.

iindleko

Imveliso (gross) iindleko imveliso langabom senziwa kwi-akhawunti yokubala kunye kutsalwa kwi-akhawunti 41, 43, 45, 40. Xa eli xabiso, kubhaliwe kwi stock kweemveliso ezigqityiweyo, apho igcinwe kude zithengiswe. Xa nokuthengiswa kwempahla, iimveliso, ngokubonelela ngeenkonzo ezahlukeneyo kunye nokusebenza umsebenzi nawuphi na umbutho ebikuyo iindleko ezongezelelweyo engafakwanga kwamaxabiso eemveliso langabom. Olu hlobo iindleko ekuthiwa iindleko zoshishino ezivela ngenxa yoqeqesho kunye nokuthengisa. Ezi ziquka inani PBU 10/99 iindleko kweentengiso, ukupakishwa ezongezelelweyo, uthutho kunye nokugcinwa. Score ukuthumela 90 kulo mzekelo, ezi fom zilandelayo:

• "Impahla ukopishe (kweemveliso ezigqityiweyo) ngexabiso lencwadi." Hlaz 90/2, Km 43, 40, 41
• "Emva imajini zorhwebo" Hlaz 90/2, 42 Km.
• Hlaz 90/2, Rm 44 "yayo imali yeendleko zorhwebo (busebenzisekayo)."

Barhwebi ezizo iindleko zemveliso, izinto ezithengiweyo zabanjwa ukuthengiswa zibhalwe kwi-akhawunti 45. Xa uyawaphumeza nawo nawaphi na (ashishinayo) iinkcitho ezongezelelweyo zezona Km 44 "iindleko Distribution".

irhafu

Ukuba ishishini, ngokungqinelana nomthetho, na umhlawuli werhafu nerhafu yezonwabisi, VAT, intengiso imisebenzi, iimveliso kunye neenkonzo sizibophelele ukuba ukubandakanywa ezi ntlobo zerhafu ixabiso lilonke. Kwabalelwa ekucaca ukuba irhafu othengayo ngomhla 90/3, 90/4. Kwimeko kokuqhuba yorhwebo yamazwe ngamazwe ngoku okwabangela umsebenzi kumazwe angaphandle kwi-akhawunti 90/5. Xa kubalwa i-akhawunti VAT 90 iyangqinelana na isivumelwano ishishini, iintambo ilandelayo:

• Hlaz 90/3, Rm 68 "VAT sile ezinxulumene kokuthengiswa."

zibonisa Ngokufanayo yonke irhafu ekufuneka ihlawulwe kumanqanaba ahlukeneyo.

ukulinganisela neNguquko

akhawunti 90 kuya kuvalwa ngokwezigaba, kuba ikakhulu emiselwe turnover kwithuba langoku for sub-account nganye. Ngamnye kubo ivaliwe kweentambo ku 90/9. ukuvalwa akhawunti 90 oluqhutywa ngendlela ethile, ngokutsho le nkqubo:

1. Bala isixa imicimbi engekenziwa kwi-subaccount 90/1, subaccount Esetyenzisiweyo ivaliwe AT 90/1, 90/9 Kr.
2. Inkcitho turnover yaveza kunye nexabiso ngenxa kubanjwa debit 90/9, 90/2, mboleko, 3, 4, 5.
3. Ingeniso zonke sub-akhawunti kunye neentsalela 90 kufuneka ukuba uziro.
4. Ngomhla we 9 subaccount kumiselwa yokusebenza kwemali, nto leyo ibalwa njengoko mali irekhodwa kwi-DR - jika akhawunti KT. Kuxhomekeka result ngayo ithathwa kwi-akhawunti ka-99.
5. Ibhalansi ye c / cq. 9 "Inzuzo, ilahleko on yokuthengisa" kufuneka zivalwe ekupheleni, okt. E. Yiba zero.

Kwi-akhawunti lomncono 90 kungaboniswanga kuzo zonke inventri ngenxa kufuneka ikhangelwe, mhlawumbi ngenxa unyaka wekhalenda ngenxa yemposiso yi ingeniso yi unclassified. Ukuba le mali ukho, kuyimfuneko ukucima iintambo ehambelana, ubambe intsalela UHlaziyo nokungeniswa kweengxelo. Ngelo xesha kuxhuzulwa ixabiso elipheleleyo le akhawunti 91 "Enye ingeniso kunye nenkcitho", ngenxa yokuvalwa kwe 90 ne 91 akhawunti ukulungiselela 99 japan wambumba zemali ukususela umsebenzi wombutho kulo nyaka umiyo.

isilawuli esizisebenzelayo of accounting

Umsebenzi ingxelo mihla kubandakanya ukusetyenziswa ngobuqili iinkqubo ezizodwa. Ukuvala zonke kokuhanjiswa eziyimfuneko kwenzeka ngokuzenzekelayo xa uvala xesha. Uxanduva umqeshwa ingxelo iquka kuhlolwa iziphumo kunye ntetho kokusebenza kweshishini. Study of balance trial kunye nohlalutyo eyilwayo iya kwenza kube lula ukujonga amaxesha ukuvalwa akhawunti ukufumana iziphumo ezichanekileyo. Akhawunti 90 ithathwa kwiphepha lomncono, kubaluleke kakhulu ukufumana ulwazi njongo. Ngoko ke, ngokuba zincwadi oyintloko inkqubo lolungiso lentsalela kubaluleke ngokukhethekileyo. Libonisa kuphela wokuvala elichanekileyo iingxelo, kodwa kutshekishwa reference ukulungiselela ixesha lonke.