75 zvibodzwa - "misha ne shareholders". Account chizvidavirire

Nhoroondo 75 "Masvomhu ne havaoni" rinoshandiswa muchidimbu mashoko pamusoro mhando dzose kwema zvemari kunze nenhengo boka (shareholders zvizere nhengo nokuwadzana, pamwe, uye zvichingodaro). Municipal uye mamiriro unitary zvikoro kurishandisa kuratidza mhando dzose kufamba mari pakati pavo uye mitumbi wehurumende simba uye yeko mvumo kusikwa emakambani dzakadaro. chipo ichi nokuda Developers kushandisa mirayiridzo itsva nepurani. Kare, akavhiyiwa izvi zvinoratidzwa pana MF. 77. Funga zvimwe zvakawanda zviri munhoroondo iri Accounting.

kongiri tsananguro

Nokuti vaiona nyaya anowedzera asvinudzwe:

• subsch. 75,1 zvinofungidzirwa pamusoro deposits mu kuchengeterwa (mitemo) guta;
• subsch. 75,2 pamusoro kwema chokuita kufarira mari uye zvimwe zvinhu.

Yokutanga Sub-nhoroondo rinoshandiswa unitary emakambani kuratidza kushanda kunze pamwe nehurumende kana matunhu neminisiparati simba panyaya pfuma zvaitambidzwa kupinda zvoupfumi / operative utariri. Somuenzaniso, zvinoda nzvimbo pakugadzirwa masangano, kushanda guta replenishment, kupambwa kwenhumbi. Makambani yakadaro inonzi subsch. 75,1 "Masvomhu pamusoro dzinounzwa pfuma." Information papepa kunoratidzwa nenzira yakafanana kugadzirisa mipiro guru.

Uye kubhadhara mari

Subsch. 75,2 muchidimbu mashoko ari kwema chokuita kuripwa havaoni mari. kwemari accruing zvokuratidza MF db. 84. Sezvo anoenderana ne 75. kwema pamusoro accrual uye kuripwa mari yacho zvebhizimisi vashandi vakagadzirira kushandisa MF. 70. It zvinoratidza mari kwema vane vashandi s / n. Kana kubhadhara mari 75 Nhoroondo iri debited. Naye ishamwari ari kufamba mari. Kana kuita mamwe makambani mari muripo akaita mabasa, anoshanda kana nhumbi makambani aya, uyewo kuchengetedzeka uye nezvimwe zvinhu, 75 nhoroondo zvakare debited. Saka zvachinotarisana nyaya kuratidza Implementation kuMudzidzisi tsika. Subsch. 75,2 rinoshandiswa uye kuratidzwa remapazi pamusoro kugovera mari, kurasikirwa nezvimwe nemigumisiro zvemari maererano zvibvumirano ane kwemajoini ushingi.

Kuunza Ao

In achiumba vadyi wemari kambani uwandu chikwereti mutsividzo pakati kuchengetedzeka unoitwa musi MF db. 75 tsamba Sch. 80, tichiratidza kuti mvumo guru. In chaiwo okutambirwa mipiro mune mari chinoitwa achinyora CD iri tsamba nyaya, kugadzira sangano rezvemari. Kana mupiro zvinhu nevamwe (dzakakudzingai mari) mari uye zvinokosha 75 chikwereti zvibozwa. Saka zvinyorwa irimo cq. 08, tichiratidza asiri ano yesangano, MF. 10 (the "Materials"), cq. 15 kutora uye kukohwewa bonde. tsika, uye zvichingodaro. Saizvozvowo, Masvomhu pamwe havaoni mipiro kuna guru makambani nemamwe kwesangano uye dzepamutemo marudzi. Kutsikisa rinoitwa panguva pamusoro yose ukoshi raanotaura mapepa. Kana kurasa migove rinoitwa ngozi kupfuura aizviti vakagamuchira kugarwa musiyano iri hwakatamisirwa kd cq. 83 Tax pamusoro mari kubva mubasa zvebhizimisi, izvo pasi chengetedzo vari pana db cq. Uye 75 kd. Cq. 68.

analytics

Misha vane shareholders yakanyorwa kuti nyaya imwe neimwe. The anosiyiwa ndivo shareholders-varidzi mutakuri kuchengetedzeka muna JSC. Analytical Zvidavirire pamusoro kwema nenhengo / havaoni mukati boka makambani kufanana, basa iro akaumba pfupiso mashoko zvinoberekwa MF. 75 kunze.

Specificity

In mamirire midrange. 75 mumwe chinokosha update aripo. Zvinoratidza oparesheni uye kupindurawo Enterprises. Imwe sangano rinogona kuita se muvambi uye mukwikwidzi. Asi tsika, kazhinji zvakasiyana vanhu. 75 Nhoroondo nechiyero jira inozivikanwa, rumwe rutivi, sezvo imwe nyaya akaronga kuti guta replenishment maitirwe ezvinhu. Kune vamwe, ruchapinda pamusoro uye kubhadhara mubereko masangano.

akatsanangura

In paumbwe zvebhizimisi pane kudiwa rekodhi: 75,1 db CD 80

Izvi kupinda ari methodological pfungwa yakasiyana chaizvo tsika nzvimbo. Chokwadi ndechokuti kana debit subsch. 75,1 chakaumbwa receivables. In chitsama mitoro vemapato panongovira kunobatsira akasikwa. Izvi Mhosva kuonekwa chete kuti ndizvidavirire. Kazhinji, nokubatira yomuka pasi chibvumirano, havasi kuzivikanwa. Accounting zvinyorwa chete chikwereti, iyo inobva kuurayiwa esungano. Somuenzaniso, hazvina chokuita mutoro kunobva chibvumirano romugove. Panyaya iyi chikwereti pamusoro kare akapa consignment kwenhumbi kunoratidzwa. A chinhu anopiwa kuti MF. 75 drafters kuronga zvinofanira kufungwa. Kana pakuverenga ari liquidity ratios uye chikwereti nhau kvazidebitorskuyu vanofanira kubviswa chitsama yakasimbiswa mitoro. 75 bhiri akauya, chokwadi, nokuti pane dzidziso, maererano iyo, panguva, rekukwazisa kambani hwagadzwa, guta rayo mvumo inofanira pakarepo kuzivikanwa. Vadzidzi vanogona kuunza zvakasiyana yesangano maro. Kana vari inobhadharwa non-mari yesangano nayo, aifanira yakazvimirira kuongorora nzira. Kana ukapiwa mukana kupinda dhipoziti:

• Debit Entries pamusoro kuratidzwa Mari inventories uye zvichingodaro.
• Credit subsch. 75,1

Sale kuti migove

Nokuda kwaari JSC akaita kuvakwa mugove guru. Kana kutengesa kuchengetedzeka nemutengo kupfuura ari chezita kukosha, musiyano uyu rwunoverengerwa cq. 83 nzira iri kupa Developers zano kuti Plan nyaya. Tichingotarisa akabvumira zvairatidza mashandiro db cq. 98,1. Izvi imhaka yokuti, maererano rokuzvidavirira nenheyo zvinoshanda, kuwanda guru mvumo haigoni kuchinjwa. Panyaya iyi, zvakanzi aronga kuzozivisa pamutemo cq. 83 Asi overpaid mari dzinofanira correlated pamwe ramangwana mari chete kana ndivo mari chaiye zvavakanga vachida kuita.

Features mari kubhadhara

Subsch. 75,2 inoshandiswa kuverenga pamwe havaoni vasiri pamutemo mamiriro kambani. Hatina akati kuti kana yeboka ari mushandi wekambani, mari kwema navo vari kuzivikanwa MF. 70. payaizivisa kuripwa mari, chinyorwa: 84 db 75,2 kd.

Uwandu kuongororwa akaundendi, akaramba mitero: 75,2 db 68 kd.

Mari kubatanidzwa makambani kuti vanogamuchira zvakasikwa vanhu iri kutereswa pa mwero 30%. Kana mari iri kuderedzwa uwandu mari kubva purofiti, iyo zvainanga pakugoverwa yacho pakati vechikamu.