Mhando mabhizimisi kwema vari chizvidavirire nezvazvinoreva pachiyero pepa

The ECU chairema nhoroondo iri kutengesa. Chinhu chiitiko chaicho chinokonzera kuchinja mune Zvinoumba yesangano uye manyuko ayo inotungamirwa. Zvakawanda pamusoro chii mhando dzebhizimisi kwema iri kubvunzwa zvinyorwa dziripo uye kodzero yavo kuti vaite, verenga pamusoro.

kuchinja

Kuti zvakanaka aite basa, zvinokosha kuti mashoko ose zvoupfumi nevasori, avo mamiriro, nzvimbo, manyuko inotungamirwa uye zvakataurwa kushandiswa. Data zvose izvi zvinonyorwa nechiyero pepa. It achivaka pamusoro hunyambiri boka zvinhu: vesangano pfuma (zvinhu) uye manyuko ayo inotungamirwa (munataisireva). zvinhu zvose izvi zvinoratidzwa pachiyero iri mari.

kupinda kaviri

mhando dzose dzebhizimisi kwema vari chizvidavirire zvinyorwa zviri kuchinja mune Zvinoumba kuita uye munataisireva. Kana izvi zvaitwa mukova kaviri nechiyero jira: debit uye zvikwereti. Ava nhoroondo mbiri dzakasiyana. Information chakanyorwa munhevedzano yokuverengwa kwenguva. Under mumwe kutengeserana apedza anofanira kuva muvhidhiyo uchapupu.

Conventionally, mumwe oparesheni rakakamurwa muzvikamu zviviri: Kutsunga runoenzanirana nhoroondo (zvakadzokororwa) uye kufungisisa zviri mwero mumatanda (wiring). Ekupedzisira akanyorwa basa cherogi kana chirangaridzo murayiro. Kuti zviite muitiro uyu, mumwe nyaya mari basa nhamba, iyo iri wiring. makamuri izvi yakabatanidzwa uye dzinoenderana zita nepakati papepa zvinhu. Nokuti yakarurama kuratidzwa oparesheni zvakakosha kunzwisisa kuti mumwe kutengeserana rinowanika muna maviri kana kupfuura nyaya, asi zvakaenzana.

mhando

Economic mashandiro anogona chete kukanganisa kunobatsira (A), pusa chete (P) kana chete pfuma uye kutambira mari zvinyorwa. Tinzwe chaiwo kutengeserana inogona kuratidzei pakuenzanisa nenzira yakadai:

A + = Capital zvekushandisa mberi + + wazvipira.

Zvichienderana nokuchinja zvinhu uye munataisireva vachava govera kwemarudzi aya dzebhizimisi kwema iri kubvunzwa zvinyorwa:

• Kuchinja chete twa;
• kushandura chete munataisireva;
• Sheet kuwedzera pamwe pakuenzanisa kuchengetedza;
• kuderera mune midziyo uye munataisireva kubva pachiyero kuchengetedzwa.

The kupatsanura pakati kwema anogona conventionally inopiwa dziri equations:

A "+" uye "-";
N "+" P "-";
A "+" P "+";
A "-" P "-".

Ngationgororei navo zvizere.

The mhando remapazi okutanga

Pakuenzanisa zvebhizimisi vanofanira kuratidza kushanda aibuda mari vari mari kubva rokubhengi kubhadhara. Heano Nyaya mbiri sei twa. At zvakaenzana kunoderedza nyaya "Current Account" uye akawedzera "keshiya". Tsauranisa jira zvachose haana kuchinja. Paro zvingasanganisira:

• pakukurukura zvinoreva kubva chikwereti;
• zviduku mari dzosera of tsva;
• kuparadzirwa nezvinhu mukurima;
• zvigadzirwa anotumirwa, uye zvichingodaro. d.

Business kwema kuchinja Zvinoumba wokutanga mhando pfuma kwete kukanganisa pakuenzanisa nhamba. Vanogona kunyorwa muchimiro mukana wokuti vanhu vanga ichi:

A + X - n = X, sezvamakaropafadzwa X - chitsama kutengeserana.

akavhiyiwa izvi kutora aitungamirira basa zvoupfumi basa. Chero kugadzira muitiro pasi Kuwanikwa mari uye basa pacharo. Vose zvinhu izvi vari kunobatsira.

The mhando remapazi yechipiri

Pakuenzanisa zvebhizimisi vanofanira kuratidza nokushanda kubhadhara zvikwereti kuti bhizimisi tichiregeredza bhangi mbiri mune mari rubles mamiriyoni 20.

pusa mbiri Nyaya pano. Zvikwereti chikwereti kubhengi sangano kuwedzera uye chikwereti kune bhizimisi ungaderedza. Tsauranisa jira nhamba kumbochinja. achinyima mutero anogona kunzi kune chete kushandiswa, kutungamirirwa hwakaisvonaka kuna Reserve Fund, nyora kure chikamu mari yemberi zveminda saka. d.

Mhando idzi basa kwema iri kubvunzwa zvinyorwa sei chete manyuko pfuma. Vanogona kunyorwa muchimiro mukana wokuti vanhu vanga ichi:

A = P + X - X.

Chechitatu mhando remapazi

To ichi mhando zvinosanganisira mabasa umo anochinja panguva kushingaira uye pusa mwero. Kana kuenzana ichi anodzokororwa pakati pavo. Somuenzaniso, aibuda zvikwereti kuvabhadhara, Os chionekeso somupiro guru mvumo, uye zvichingodaro. D. Zvinhu uye munataisireva pakati pachiyero papepa kuchinja nokuda zvakaenzana. kwacho kunogona kunyorwa sechinhu mukana wokuti vanhu vanga:

A + X = C + H.

The mhando chechina oparesheni

Pakuenzanisa zvebhizimisi vanofanira kuratidza kushanda chikwereti mutsividzo iri uwandu mamiriyoni 2 rubles. Somugumisiro pane rutapudzo zvinoreva "Current Nhoroondo" uye rutapudzo "Short Term Loans". Midziyo uye munataisireva pachiyero jira vari kuderedzwa zvakaenzana, saka nemiwo akaderedza mari pachiyero;

A - X = R - H.

We funga zvose sei kuratidza zviri-ruoko mhando dzose dzebhizimisi kwema.

Mienzaniso vanoshingaira remapazi

The mari kubva munhoroondo akagamuchira mari iri uwandu 150 zviuru. Kwiza nechekuzasi. Somugumisiro kuvhiyiwa uku, zvinoderedza pakuenzanisa kubhangi nhoroondo (KT51) uye anowedzera pakuenzanisa mari mazita (DT50). Accounting Entries bhizimisi kwema: DT50 KT51 - 150 zviuru rubles ..

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	14	Masvomhu vane chikwereti	40
mari remazita	17	Tax chikwereti	10
ano nhoroondo	150	Chikwereti nomubayiro	36
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	240	TOTAL	240

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	14	Masvomhu vane chikwereti	40
mari remazita	167	Tax chikwereti	10
ano nhoroondo	0	Chikwereti nomubayiro	36
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	240	TOTAL	240

Mienzaniso pusa remapazi

Personal mari mutero kundinyima kubva mari iri uwandu 20 zviuru. Kwiza nechekuzasi. Izvi mabhizimisi oparesheni kunotungamirira zvinoderedza chikwereti kune vashandi (KT68). Panguva iyoyo yakawedzera chikwereti kuna bhajeti (DT70). Wiring: DT70 KT68 - zviuru 20 rubles ..

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	14	Masvomhu vane chikwereti	40
mari remazita	17	Tax chikwereti	10
ano nhoroondo	150	Chikwereti nomubayiro	36
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	240	TOTAL	240

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	14	Masvomhu vane chikwereti	40
mari remazita	167	Tax chikwereti	30
ano nhoroondo	0	Chikwereti nomubayiro	16
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	240	TOTAL	240

Mienzaniso tichishingaira-pusa akavhiyiwa

The mhando wechitatu. Panguva yokuchengetera zvinhu vakapiwa zvinhu kubva mutengesi ari uwandu 320 zviuru. Kuzora. nokuti vasingabhadharwi mari. The oparesheni ane simba pamusoro yesangano uye munataisireva:

• kuwedzera zvinhu aripo: KT10 320 zviuru rubles ..
• misha vane bhizimisi uye Contractors: KT60 320 zviuru rubles ..

Wiring: DT10 KT60 - 320 zviuru rubles ..

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	14	Masvomhu vane chikwereti	40
mari remazita	17	Tax chikwereti	10
ano nhoroondo	150	Chikwereti nomubayiro	36
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	240	TOTAL	240

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	334	Masvomhu vane chikwereti	360
mari remazita	167	Tax chikwereti	30
ano nhoroondo	0	Chikwereti nomubayiro	16
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	560	TOTAL	560

The mhando wechina. Sangano yakadzorerwa kune mutengesi ari uwandu 500 zviuru. Kwiza nechekuzasi. The oparesheni ane simba pamusoro yesangano uye munataisireva:

• misha vane bhizimisi uye Contractors: DT60 -500 zviuru rubles ..
• kuderedza uwandu mari mubhengi nhoroondo: DT51 -500 zviuru rubles ..

Wiring: DT60 KT51 - 500 zviuru rubles ..

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	14	Masvomhu vane chikwereti	540
mari remazita	17	Tax chikwereti	10
ano nhoroondo	650	Chikwereti nomubayiro	36
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	740	TOTAL	740

Pakuenzanisa kutengeserana dzaitaurwa zvinotevera tafura.

twa	Thousand. kuzora.	kuita	Thousand. kuzora.
uchishandisa maitiro	40	mupari wemhosva	150
zvinhu	14	Masvomhu vane chikwereti	40
mari remazita	17	Tax chikwereti	10
ano nhoroondo	150	Chikwereti nomubayiro	36
Accounts receivable	19	bhangi zvikwereti	4
TOTAL	240	TOTAL	240

Muzviitiko zvose izvi, Kuchinja nzvimbo zvakaenzana. Tsauranisa jira zvachose iri kugadziridzwa ne zvakaenzana.

Kukosha nepakati

Zvakakosha kutevedza zvose zvinodiwa akanyorwa pachiyero pepa. Zvakajeka zvinoratidza dzemari sangano, zvinoratidza uyo paakapiwa sezvo ivo vanoiswa uye zvikwereti zviri yakasimbiswa. Aongorora nengaidzo anoverengeka yakareba, zvinokwanisika kufungidzira simba pamusoro sangano uye kuona kana zvinhu anoshandiswa zvakanaka. Kuvapo zvakanaka paainyora mashoko anobvumira maneja kufunga zvose zvakaipira sangano, nokungwaririra kuchengeta imba, vanotsvaka pezviri reserves.

Sezvo rokuzvidavirira gwaro, pachiyero rine mashoko anokosha. sangano rake kuzvidavirira kuna Dare miviri mutero kutarisira nhamba, chikwereti masangano. Zvichienderana noruzivo nechiyero jira nemamwe nhau mhando rinowanikwa mambure purofiti, akaisa kukosha kwemitero, mutemo unoti mipiro uye kubhadhara.

Balance pakutsvakurudza ndiyo pfupiso chairo, hurongwa mashoko ari pfuma mamiriro, zvoupfumi basa, statics uye nesimba netumedu mapurazi. Pasina kwazvo tsvakurudza uye kunyatsodzidza izvi mishumo kwakaoma zvisingaiti kugadzirisa nzira inobudirira kukura uye kuzoita upfumi zvavo uye zvikurukuru sangano zvikurukuru.