By 99 - "purofiti uye kurasikirwa". Debit uye chikwereti nhoroondo 99

Accounts nechinangwa andobata vose mari kwema. 99 zvibodzwa "Profit uye Kurasikirwa" huchakurukurwa zvakadzama pakudzokorora uku. Muverengi uchadzidza chii chinosara nayo anoita, vanogona Mapato zvavo, kuishandisa uye pedyo. Information achabatsirwa mienzaniso kukubatsira kutanga dingindira nani.

Purpose nhoroondo 99

kambani imwe neimwe unoshanda kuitira kuti awane chinangwa chikuru - kuwedzera purofiti. The mugumisiro zvemari - Verengai zvose kwemari nebasa rimwe nerimwe. Nokuti kutengeswa zvinhu kana mabasa vanofanira kushandisa mari, asi kuti angabatsira mune nhau nguva - kuti zvizivikanwe achaita pashure Paaipedzisa kutaura mashoko ose pamusoro mari zvemari uye zveminda. Zvinonzi kuita izvi kuburikidza 99, zvingaoneka:

• kuwedzera kana kudzikisa kwemari kubva huru basa (K99 D90);
• vasara dzimwe mari uye mari nokuda nguva (D91 K99);
• matambudziko zvashata ezvinhu ari zvoupfumi basa (simba majeure, tsaona);
• akamurairawo uwandu vaida ngaaverenge mutero (kudyidzana zvibodzwa 68).

Zvinoita kuvhura itsva Sub-nyaya?

Maererano mirayiridzo, uongorore nhoroondo haana Mapato. Zveakaunzi anogona kusika yavo, vakapiwa zvinodiwa zvebhizimisi (pachisara zvichiongororwa, kushuma). Panyaya iyi inogona kupiwa Somuenzaniso, hurongwa yakadai:

• 99/1 "pfuma kana Nokurasikirwa kubva pakutengeswa kwenhumbi";
• 99/2 "Zvakasaririra dzakasiyana mari (mari)";
• 99/3 "windfall";
• 99/4 "chisingatarisirwi mari";
• 99/5 "Income Mitero";
• 99/6 "Tax mari".

Yekupedzisira matatu Sub-nhoroondo angava debit mwero uye zvikwereti. Unogona richakavazarukira 99/9 category "Net Profit kana Kurasikirwa", iyo tigokuzivisai uwandu mari vakagamuchira (mari) nokuti nguva.

matsamba debit

99 Nhoroondo debit anogona kushamwaridzana mapoka akasiyana:

• "Property" (01).
• "Kunobatsira Investments mu MC" (03).
• "Mano kuti kuisa" (07).
• "Deposits mu asiri iyezvino zvinhu" (08).
• "Zvinhu" (10).
• "Mhuka dziri kukura uye zvokudya" (11).
• "Change chiri kukosha MC" (16).
• "VAT pamusoro vawana tsika" (19).
• "Primary kugadzirwa" (20).
• "General uye mukuru wehurumende mari" (25, 26).
• "Chakaremara Products" (28).
• "Commercial zvigadzirwa" (41).
• "Currency uye bhangi Nhoroondo" (52, 51).
• "Precooked Homemade" (21).
• "Cash" (50).
• "Finished zvigadzirwa" (43).
• "Auxiliary kugadzirwa" (23).
• "Nengarava zvigadzirwa" (45).
• "Kushumira zvitoro uye mabasa" (29).
• "The mari nokuda Implementation vezvinhu '(44).
• "Cash oupfumi" (58).
• "Kubhadhara kuti hurumende bhajeti uye munzanga inishuwarenzi (kuchengeteka)" (68, 69).
• "Financial kwema pamwe mberi yokuisira, uye vashandi pamusoro mubayiro uye dzimwe nzira" (69, 70, 73).
• "Rakaramba zvakaoma" (84).
• "Sales mishonga" (90).
• "Mamwe mari uye mari" (91).
• "The mari mune ramangwana nguva" (97).
• "Intra-kwesangano nemisha" (79).
• "Financial kwema vane chikwereti uye ngava" (76).

Chii chingava wiring

Debit Nhoroondo makambani 99 kunoratidza Nokurasikirwa chokuita mabasa akasiyana. Mienzaniso dzebhizimisi kwema zvinogona kuonekwa tafura.

matsamba chikwereti

Chibozwa 99 "Zvakawanwa Nokurasikirwa" interacts chikwereti pamwe anotevera Categories:

• "Zvinhu" (10).
• "Financial kwema vane bhizimisi uye Contractors" (60).
• "Currency uye bhangi Nhoroondo" (52, 51).
• "Rakaramba zvakaoma" (84).
• "Sales nhumbi" (90).
• «Vachiperevedza uye kurasikirwa kubva kushatisa tsika" (94).
• "Zvokudya mari" (96).
• "Special mubhengi Nhoroondo" (55).
• "Intra kadambari" (79).
• "Financial kwema vane chikwereti uye ngava" (76).
• "Mamwe mari uye mari" (91).
• "Misha vashandi pamusoro kwema siyana" (73).

chikwereti akavhiyiwa

Zvinotevera tafura inoratidza mienzaniso kunzwisisa chii vangava 99 nokuda wiring pamusoro chikwereti tichiratidza mari (mubereko) wekambani.

DZICHIBUDA 99 nokuvhara munhoroondo Mubereko kurasikirwa

Mugumisiro wekambani kunooneka kana achienzanisa debit uye zvikwereti turnover hwemari nemashoko. Panyaya iyi, zvinoda pedyo dzimwe nhoroondo (99, 90, 91). In ezvinhu okuwana ano zvakakosha chaizvo kutsanangura uye zvoupfumi acharuramisira nzira iri mubvunzo. Kuita mabasa ose nomazvo nyanzvi kunofanira kutungamirirwa mutemo chaiwo. Chokutanga, tinofanira kuvhara munhoroondo maindasitiri uye makambani nepfungwa nhamba nemakasitoma kugamuchira mudukusa yakawanda pakaunda mabasa, uye pakatarisana mamiriro - wokupedzisira (kunonyanyisa uye shoma vatengi).

The kutevedzana kwezviitiko nokuvhara 99 Nhoroondo

The vaiona oparesheni rinoitwa nevanhu algorithm ichi:

1. Kuvhara nhoroondo 90 "Sales nhumbi". Achifananidza mari uye mari kubva kutengesa, zvinokwanisika kuumba chokupedzisira mugumisiro nekambani chikuru basa. Pakupera kwegore pamusoro debit kunooneka chaiko mutengo kwenhumbi vakatengesa yemubatanidzwa pakati mari zvose. Chikwereti uwandu kunotangira Implementation. Vose ukoshi akaenzana musiyano pakati pachiyero chikwereti uye debit nhoroondo 90 uye 90/3 "VAT". Kana debit nepakati mukuru chikwereti, ita zvinotevera Posting: D99 K90 (kurasikirwa), iri pakatarisana nyaya - D90 K99 (purofiti).
2. On Nhoroondo 91 anofanira kuitisa zvakafanana kuvhiyiwa sezvo kuti pakutanga danho. Kana nemigumisiro yakaipa zvemari vaiita wiring D91 uye D99 K99 K91 panguva yakanaka.
3. Saka, kuvhara 99 Nhoroondo akaita okupedzisira. Mugumisiro yaiva vanowanika nokuenzanisa debit uye zvikwereti zviyero nhoroondo 90 uye 91, ndiye zvichachengetwawo mari, rakaramba nesangano, kana kufukidzwa kurasikirwa. Migumisiro irimo kana debited kuti nhoroondo 84.

The yokupedzisira okuguma kurapa kuitwa Pasika-kubva kuparadzirwa uye zvekushandisa nyaya. Izvi zvinobvumira kuti pave rokutanga turnover pakati nepakati, izvo zvinoratidza zvechokwadi mari nzvimbo sangano.

Kuziva zvose nevamwe zvinhu namadhimoni 99 "Zvakawanwa Nokurasikirwa", vaduku nenyanzvi vachakwanisa kunzwisisa zvose chizvidavirire zvinhu. Usakanganwa pamusoro FDR uye bhuku uye dzepamutemo hurongwa, pasina izvo zviri pamutemo basa emakambani hazvibviri.