Accounting-asethi ezisisigxina-asethi ezingaphathekiyo

ezingahambisekiyo ziyinxalenye yale propati. ukusebenzisa kwabo kuyimfuneko kwinkqubo imveliso, ulawulo lwamashishini, ukubonelela ngeenkonzo ngexesha elingaphezulu kweenyanga ezilishumi elinambini, okanye loo umjikelo lusekiwe.

ezingahambisekiyo iquka la macandelo alandelayo: izixhobo zokubala, izibonelelo, izakhiwo, izithuthi, izixhobo zokusebenza ekhaya. lweshishini accounting ngalinye asethi ezisisigxina asethi ezingaphathekiyo yimfuneko. Uluhlu lwe-asethi ezingaphathekiyo ziquka: copyright kwiinkqubo zekhompyutha, ilungelo umnini welungelo elilodwa ukuba fyabo, umnini welungelo elilodwa ilungelo impumelelo ukhetho, okholekileyo izityalo, iindleko zombutho.

Accounting-asethi ezisisigxina-asethi ezingaphathekiyo

ezingahambisekiyo nexabiso, nto leyo zohlulwa ngokwendidi ezininzi: ekuqaleni, eyintsalela, kunciphisa. Xa accounting ibonisa ixabiso yabo yokuqala. Phantsi unit elongamayo OS ibhekisela ukwahlula ndigqibile inventory item. inventri ngalinye kufuneka babele inombolo ekhethekileyo. Eli nani kuhlala ingatshintshanga ukuba ixesha lonke yokusebenza, ukulondolozwa stock.

iintengiselwano Business (ukunikezelwa, ukufika, nezinokususwa) ibizwa ngokuba intshukumo OS. Ezi iintengiselwano zixhomekeke kubhaliso ngokungqinelana iintlobo zeencwadi accounting zamabanga aphantsi kunye neerekhodi. Ukuza kuthi ga ngoku, ikhomishini oqeshwe umlawuli wenkampani, na isenzo yokwamkela - Ukudluliselwa kwezinto ezingahambisekiyo. Le consignment note sizaliswa ngenxa into ngamnye. Ukuba izinto zohlobo olufanayo, ixabiso, ezithatyathwa nangaliphi ixesha elinye phantsi koxanduva umntu, ngoko thina singenza enye isenzo iiyunithi ezimbalwa. Xa kusenziwa uphicotho zincwadi ukuze ukuchonga izixhobo iziphene. ubhaliso lwabo lwenziwe kwisenzo iziphene ezichongiweyo.

Emva ekuqhubeni amanyathelo ngokutsha, ukulungisa, ukufakela, zokuvavanya nesixhobo sokwamkela umsebenzi ugqityiwe kuthathelwa ingqalelo xa OC-3 (reception isenzo - Ukubeka kulungiswa, ngokutsha, amaziko yala maxesha). movement OS ngaphakathi ezikhutshiweyo bill (isenzo yokunyuselwa - yokudlulisela asethi ezisisigxina). Olu xwebhu sibonisa iinguqu kwi ixabiso yoqobo kunye neempawu zobugcisa into. Imirhumo ezenziwe kwi OS-4 (isenzo lokubhala off-asethi ezisisigxina). Operation ayisebenzi ukuthutha iiyunithi. Iimoto kunye neelori iyakutsalwa ifomu OS-4a.

The main okusilelayo accounting OS na amakhadi-inventri. Bona mayenziwe ikopi enye inombolo-inventri nganye. Accounting-asethi ezisisigxina kunye asethi ezingaphathekiyo ngumsebenzi mali.

Unyango sobalo-asethi ezingaphathekiyo ngokuxhomekeke ukubeka ulawulo ngokomyalelo kwe-Ofisi yoMphathiswa wezeMali. Olu xwebhu kuthiwa "Accounting ukuze ezingaphathekiyo asethi PBU." It ibonisa uluhlu lwe izinto bepropathi enomgangatho ophezulu wokuqonda. Ukurekhoda lwenziwa kwii-asethi ikhadi. iindlela ezizodwa zaseprayimari of accounting asethi ezingaphathekiyo ezingekhoyo. Ngoko ke, lo mbutho unelungelo ukuphuhlisa uhlobo eyakhe ingxelo yayo. Tax accounting-asethi ezingaphathekiyo kunokwenzeka phantsi kweemeko ezithile:

- ukukwazi yento ukuzisa iinzuzo zoqoqosho ukuya kwishishini;

- ilungelo imibutho lokufumana inzuzo kwezoqoqosho;

- ukukwazi ukubona izinto kwezinye izinto;

- IA asetyenziswe ixesha elide;

- ukungabikho yokuthengiswa kwempahla kwisithuba seenyanga ezilishumi elinesibini okanye kwisithuba sexesha elithile;

- ngokuchaneka yokufumanisa ixabiso kungena into;

- ukungabikho ifomu yokwenene-izinto eziphathekayo.

Accounting-asethi ezisisigxina asethi ezingaphathekiyo ngexesha lethu baqhubeka ikhompyutha siqu ukuze imishini ukwandisa isantya. Ngaloo ndlela lula accountant umsebenzi.