Accounting isigama: yintoni na imali eseleyo?

Xa accounting, omnye imiqathango ezibaluleke kakhulu kwaye asetyenziswa rhoqo yi "imali eseleyo". ixabiso layo yaziwa kakuhle kwabo amachule entsimini. Abantu nazo zikude lee-akhawunti, igama uyiqhelile kunokuba yokuzenzisa kwaye bayathanda ukunxulumana nabo umahluko ethile. Ngokubanzi, oku umahluko okwenzeka phakathi wangena kunye nezibonelelo kuzanywa ukuba ngexesha elithile. Noko ke, yezoqoqosho kunye ingqiqo mali zithe gangqa kwaye banzi kakhulu. Yintoni imali yaye kubaluleke kangakanani na ingxelo enabela entlanganweni? Phendula eli nqaku mbuzo thaca.

Imvelaphi kunye nentsingiselo kwekota

Igama kufikile kwintetho yethu Italian kwaye ngokoqobo eliguqulelwa ngokuthi "abaseleyo", "wangahlawulwa" okanye "kuhlaziywa". Leyo ke imali eseleyo kwi kwisebe accounting, wafunda kwinkulungwane yeshumi elinesithoba. Kwaba ngoko ukuba ilizwi yayisetyenziswa njengendawo elithi intsalela akhawunti. Oku kutshintshile ixabiso layo unanamhla. Nangona iye ngakumbi ukusetyenziswa kabanzi kule ntetho. Ukuba ngaphambili ukuba kusetyenziswa kuphela xa omnye - ukubonisa umahluko phakathi debit kunye credit akhawunti, ukususela ekuqaleni kwenkulungwane yamashumi amabini, ukusetyenziswa yayo iye yandiswa ngaphaya accounting. Namhlanje eli gama lisetyenziswa ngendlela yokomfuziselo, oko ekhoyo ngokwemiqathango kurhwebo lwangaphandle.

Eseleyo accounting

Nangona ukusetyenziswa kwezi kota kwintetho mihla, injongo yayo ephambili uhlala okufanayo. Oku kusetyenziswa ezimali kwi ingxelo kulawulo kwishishini kwaye ibonisa umahluko phakathi kwemali irekhodwa kwi-debit kunye credit akhawunti. Ukuba bachaze izinto Kubalulekile ukuqonda ukuba debit-credit enjalo.

Intsalela ukuze kwakheke kumacala omabini akhawunti - asekhohlo nasekunene. Eyokuqala i debit kwaye ibonisa Parish, ukuba akhawunti iyasebenza, kwaye isantya sokuqukuqela, ukuba isixando. Icala lesibini - credit - elinentsingiselo eyahlukileyo. phambili ngamnye kwasekwa umahluko phakathi kwabo, ebizwa ngokuba "imali eseleyo." Ukuba debit imali ngakumbi, oko kuthathwa debit kwaye eboniswe kwinxalenye esebenzayo esikalini. Ukuba ngaphantsi - imali yetyala (zibhalwe njengoko liabilities). Ezinye akhawunti zombini omnye kunye nezinye hlobo. Ukongeza, i-eseleyo kwi-akhawunti zingazifumana zero, ngoko oku kubonisa ukuba ivalwe. Ukongeza debit kunye ngetyala, kukho ezinye iintlobo ngeentlobo eseleyo. Makhe sihlolisise izinto ezingakumbi.

Iintlobo sokulinganisela kwiirekhodi zemali

Izenzo zokunika ingxelo ukuchonga iintlobo ezininzi nesikali, ezizezi:

• debit kunye credit;
• esebenzayo neyokwenziwa;
• ukuqalisa kunye nesiphelo.

I ezimbini zokuqala sele eluviweni. Njengoko le surplus, oko kwenzeka xa imali ifunyenwe ngumbutho ngaphezulu iindleko zalo ezenziweyo. Kule meko esahlukileyo, xa ingeniso ingaphantsi neendleko, wenza i ibhalansi esibi. Ngaphandle kwento yokuba umahluko isenokuba entle okanye embi, kubhaliwe kusoloko uphawu lokudibanisa. Oku kungenxa yokuba kuthathelwa ingqalelo izibonelelo zoqoqosho ezisetyenziswa yi-siseko yokungena kabini, kwelinye icala athathe ingqalelo imisebenzi leyo ekhokelele ekukhuleni izixhobo eziphathekayo, kwelinye - ukunciphisa.

Ngoku makhe ukumelana nento yokuba kukho imali eseleyo sokuqala kunye lokugqibela. Into yokuba uhlalutyo imicimbi kwiirekhodi zemali liba- ethile ixesha elithile (umzekelo, inyanga enye). Ekupheleni kwaso ngokuvala, kwaye zithathwa izalathi si zokunikwa debhithi neekhredithi, umahluko leyo ikhutshelwa kwinyanga ezayo. Ivula ukulungelelana, kubalwa ngokususela kwimisebenzi ezidlulileyo, wabiza esele sokuqala. Asinto nzima ukuba athelekelele into zokugqibela. Le eseleyo kwi-akhawunti ekupheleni kwexesha. It umiselwa umdibaniso Ibhalansi yokuvula kunye nengeniso kwesi sithuba senzelwa le ngxelo.

Umzekelo yokubala

Ukuze siqonde ngcono ukuba imali, makhe sihlolisise umzekelo elula yokubala yayo. Thatha le tab "Content". Ekuqaleni kwale nyanga kwaba 1,000 seemitha ilaphu (Ibhalansi yokuvula). Kwenye meters 200 yathengwa ngexesha billing wathengisa - 600 Ekupheleni kwale nyanga, isishwankathelo lomsebenzi le akhawunti. Iziphumo zokugqibela ibe 1000 + 200 - 600 = 600 leemitha. Ekubeni le akhawunti esebenzayo, debit lidlula ngetyala, uya kuyitsala.

Masithi ngenyanga enye, unalo ityala yethishyu kwi mali ka amawaka 5 engange. Ukuze akhawunti ukuze zisetyenziswe "Accounts ehlawulwayo" kwisixando sokwenziwa. wena 4000 no-2000 ziye enayamkelayo kuye kwi-invoyisi wamnika. Ekupheleni kwale nyanga-mali ibalwa intsalela 5 - 4 + 2 = 3000 engange. Ekubeni ngeendleko eseleyo UMSI ukulingana ngetyala.

Ulwalamano of Trade Foreign

Kweli candelo lezoqoqosho naye wasebenzisa igama Italian ukuba umahluko. Yintoni na imali eseleyo kwi yorhwebo yamazwe ngamazwe? Apha anikezele ubuncinane ezimbini kwiintlobo ayo - ke intsalela korhwebo kunye yohlengahlengiso lwentlawulo. Makhe sihlolisise zithetha ntoni ezi ngqiqo.

Trade surplus

Isiseko urhwebo lwamazwe angaphandle kunye import. Umahluko phakathi kwezi amaxabiso oyithengileyo yothuba elithile kwaye sibizwa intsalela yorhwebo. Kunokuba abe entle (xa ezithunyelwa ngaphezulu ongenisa, ngoko kukho ilizwe uthengisa ngaphezulu kunokuba othenga) okanye embi (xa kukho umkhwa umva). Kwihlabathi imeko obugqithisileyo phesheya phezu kwamanye amazwe (balance engalunganga yoshishino) kubonwa njengento embi. Isizathu ilula: ngenxa yokuba i-nkqubo onjalo ukuliphuphumalisa iimveliso aphesheya, kutheni ubunzima umenzi zasekhaya imali "funneling" kwamanye amazwe. Iziphakamiso ze-International Monetary Fund , kukho bade ngokukodwa kwimfuno ukugcina ulungelelwano yorhwebo positive, yaye le ndawo rhoqo ngpahmbi kunikezelo mboleko kwiimo. Noko ke, eMelika, umzekelo, kukho imeko umva. Kule minyaka imbalwa idlulileyo kweli lizwe esilawulwa ongenisa, kwaye ukulingana elibi kwi amashumi ezigidi zeerandi. Kulo mzekelo, iimeko zobomi abemi US usenokummonela abemi kumazwe amaninzi ukuba yedwa ningalufuni kwinkqubela efanayo.

Yohlenga-hlengiso lwentlawulo

Xa ubudlelwane kusoloko kukho intlawulo yemali phakathi kwamazwe. Umahluko bengeniso evela phesheya kunye neentlawulo egameni kwamanye amazwe kuthiwa intsalela yohlengahlengiso lwentlawulo. Kuyinto entle xa ufumene ngaphezu amagqabi, kwaye ezingakhiyo - ukuba izinto zitshintshile. Kwimeko yokugqibela kukho ukwehla neemali zangaphandle kweli lizwe (ukuba iintlawulo zenziwa yamanye amazwe, ezifana Euros okanye zeerandi). Ukuze enze ngenxa yokusilela yokuthengisa imfuneko yezinto zasekhaya imali yelinye ilizwe. Yongeza imali Kwakhona ngenxa mboleko sinjalo.

Ibhalansi kweerisithi yentlawulo eziluncedo

Ukususela ekuqaleni kweerisithi 2012 eneenkcukacha ngakumbi. Kwelinye icala, oku iziphumo ezincumisayo, kodwa kwelinye icala - abemi unemibuzo emininzi kwisiqulatho yayo. Ngokomzekelo, abantu abaninzi abanomdla ukuba intsalela iirisithi. Le grafu ibonisa ukuba intsalela akhawunti lobuqu ekuqaleni kwale nyanga. Ukuba ixabiso HIV, ngoko ke egqithisileyo yezindlu kunye neenkonzo zoluntu, ukuba awunayo - kwavela ityala. Kulo mzekelo, loo nto ithathwa kuphela emva kokuba we-10 wenyanga elandela yokuhlala (oko ngeli xesha abahlali kufuneka ukuba enze intlawulo eziluncedo). Ngenxa yoko, abemi eziqhelekileyo ezijongene nengqiqo 'eseleyo' kubomi bemihla ngemihla. Kulo mzekelo, oku kubonwa njengento lokuvula imali eseleyo kwi-akhawunti yakho yeekota zabo zokuhlala.

isiphelo

Kweli nqaku siye sahlolisisa ngokweenkcukacha umbuzo wokuba yintoni na eseleyo into obuyiyo ziziphi iinkalo iyasetyenziswa. Zezona lwimi zisetyenziswa lo mqondo accounting zokuhlalutya imisebenzi emva kokufumana kunye nenkcitho lo mbutho. Nangona kunjalo, oku kusetyenziswa kwezinye iindawo, kuquka urhwebo lwangaphandle kunye necandelo izindlu kunye eziluncedo.