Nhoroondo imwe mari uye mari, hunhu uye unhu

Economic basa nechimwe anowanzoita kutoitwa zvebhizimisi chinosanganisira mari uye zvekushandisa zvinoumba bhajeti. Kufungisisa zvimwe mari uye mari - ndechimwe chezvinhu akakodzera zvinoumba mamiriro hwenyika. Risiti uye zvekushandisa mari - ndivo kwema zvemari, izvo mumatauriro ndizvidavirire pamutemo uye mamwe magwaro.

Muchikwata che "mamwe mari uye mari" zvinosanganisira kusvika kana kurasa mari chokuita urongwa hwokuti vachibhadharisa pakuchinja pfupi kushandiswa pfuma iyo vaiva ne kambani. chikamu ichi chiri kufungwa kana kusava mari uye mari kuti chokuita vanhuwo mabasa. Muchikwata che "kufungisisa zvimwe mari uye mari" vari semunhu sangano mari chokuita nhamba tendero kodzero patents, pamwe Implementation mudziyo makambani ukuwo, kwakakonzerwa ne "mamwe", uyewo dzakasiyana-siyana fines uye Zvirango vasiri Kuita contractual mutoro.

Mari, mumaonero pamutemo, ndiko mudyandigere yavo, iyo chokuita pamberi mitoro kuti kambani kubva nechikwereti. Kufungisisa zvimwe mari uye mari zvinoratidzwa pakuenzanisa pepa iri sangano. Mumwe zvebhizimisi anogona kushandisa dzakasiyana rokuzvidavirira nzira, dzakashandisa chaizvo mabhizimisi mabasa. Accounting kusvika kune tsanangudzo kwemari uye zvekushandisa mwero zvinoriumba Nde chinangwa - kuratidza nzira kuratidzwa yavo chizvidavirire uye Statistical mashoko kuvaratidza munhoroondo zvavakanga vachida kuita kuti ndizvidavirire.

Mamwe vanosvika uye mari waro chizvidavirire bookkeeping richibatanidza ane mamakisi 91 (dzimwe mari uye mari), izvo kazhinji rakazaruka Sub-nhoroondo sezvo:

• 1 - Other mari
• 2 - Other mari
• 9 - nengaidzo iri kufamba vamwe inflow uye water drainage.

Yokutanga Sub-nhoroondo inoshandiswa azvidavirire nokuda vakapiwa yesangano, iyo vanonzi "mamwe." Saizvozvowo, wechipiri Sub-nhoroondo chokuita mari yacho category "mamwe". Subaccount 91-9 zvakagadzirirwa kuratidza kushanda nevamwe zveminda uye havashandisi mari yakawanda pamusoro yakati kumwedzi. Information nezuva rokutanga Sub-Nhoroondo mbiri kuenda padzimba vazvidavirire nguva.

Kufungisisa zvimwe mari uye mari iri kwetunhu yepamutemo uye zveupfumi nuances kuti chikamu pachiyero. Mitemo rokuzvidavirira mitemo iri kuitika zvoupfumi kwezvakatipoteredza, masangano kazhinji pakutsvaga magwaro maviri makuru ari normative hunhu:

• PBU9 / 99 - Company mari
• PBU10 / 99 - predpritiya mari.

Zvichitevera ndima 2, yokutanga gwaro, kwemari kukura zvinofanira kufungwa zvoupfumi kubatsirwa chokuita kusvika kunobatsira (mari zviwanikwa) uye kubviswa aripo mitoro. izvi zvose zvinotungamirira kuwedzera guru zvavakanga vachida kuita. Pepa wechipiri rinobata norukosoro mari dzesangano sezvo zvinoderedza zvoupfumi zvikomborero zvebhizimisi, kunoitika nokuda kurasa zvinhu uye chidzoke chokuita musengwa ichi, izvo dzinosanganisira rutapudzo guru kambani. Muzviitiko zvacho zvose, zvisinei yezvakaita kufamba zvokunyama, mari kana inoraswa havafaniri kufunga mupiro pfuma varidzi.

Other mari kubva kumagumo nhau nguva akavhara chizvidavirire sangano kuburikidza munyika zvinyorwa pamusoro subaccount 91-9. Nekurangarira Analytical wezwi zvinoshanda nhoroondo 91 unoitwa nokuda mumwe dzakasiyana-siyana nezvimwe mari uye mari. Kazhinji, kufungisisa kwemari chizvidavirire inofungidzirwa zvinosanganisira kwema zvemari kuti kutungamirira kuchinja pamberi zviratidzi ose yesangano ine ndinoiitawo chiratidzo. Cost chizvidavirire chinoratidza remapazi kuti munguva water drainage mari dzesangano.