Accounting ntawm cov khoom nyob rau hauv lub enterprise - lub vib this thiab lub hom phiaj.

Rau qhov tseeb tsim ntawm lub muag nqi, thiab nyob rau hauv thiaj li yuav tau lub hom phiaj nuj nqis qhia rau nyiaj txiag, lag luam yuav tsum tau gramotnoe rog xav txog ntawm tus nqi ntawm cov khoom nyob rau hauv lub accounting thiab cov nyiaj ua se uchetnosti.Tehnologiya, nyob rau hauv uas lub account ntawm cov khoom, Yog hais tias lub khw muag khoom ua lag luam, muaj ib co nuances, uas yuav tsum tau paub.

Nyob rau hauv thiaj li yuav nqa tawm nyiaj txiag, lub tuam txhab yuav nws tus kheej xaiv txoj kev nyob rau hauv uas kom ib cov ntaub ntawv ntawm cov khoom: ntawm tus nqi los yog nyob rau cov muag khoom. Nyob rau hauv kev muaj tiag, nws yog ib qho tseem ceeb rau tsuas yog ib yam - tus xaiv txoj kev consolidation nyob rau hauv accounting cai. Tab sis nyob rau hauv cov nyiaj ua se accounting, cov khoom yuav tsum nco ntsoov muaj kev cuam tshuam cov muab purchase price. Puas yuav ua tau kom cov ntaub ntawv ntawm cov khoom yog cov lag luam tawm lag luam wholesale? Yog, thiab txawm tsim nyog, raws li yuav tsum tau los ntawm tib tug se inspektsiya.Uchet nyob rau hauv cov ntaub ntawv no yog nqa tawm rau tib lub purchase price. Nyob rau hauv tej rooj plaub, yog tias lub koom haum twb tsis muaj lag luam wholesale luam theem thiab nws yog koom xwb nyob rau hauv khw muag khoom cov lag luam tawm, ris ntawm cov khoom yuav tsum tau ua rau cov muag nqi.

Thaum lub tam sim no theem ntawm lub purchase ntawm luam thiab siv txawv trading nqi ntawm ib tug tsawg kawg nkaus. Yav tas los, cov neeg muas zaub ib txwm them tus nqi, uas lawv tshaaj thiab qhov muag nqi ntau dua pokupnoy.Vybora upokupatelya tsis yog, raws li muaj tsis muaj sellers thiab kev sib tw. Thiab tam sim no nws tsis yog li ntawd. Nws yuav tsum tau muab sau tseg hais tias rau hnub tim, cov neeg coj tus cwj pwm tau pauv lawm radically. Analysis ntawm tau txais kev pab pom tias nws forces cov neeg muag khoom lub buyer los txo tus nqi ntawm dab tsi nws yuav muaj ib tug zoo dua tsenu.Za los ntawm qhov kev sib txeeb yuav siv sij hawm qhov chaw nyob rau hauv kev ua lag luam tej yam kev mob.

Yuav ua li cas yog tus nqi ntawm tovarov.Pokupnaya nqi - tag nrho cov nqi uas muaj feem rau cov nrhiav tau ntawm cov khoom nyob rau hauv general - yog hu ua nws cov nqi. Lub accounting thiab cov nyiaj ua se accounting nqi ntawm cov khoom muas yog tsim nyob rau hauv ntau txoj kev. Qhov no txhais tau tias ib co ntawm cov nqi mus nyob rau hauv lawv cov nqi. Thiab nrog cov nyiaj ua se accounting cai - nyob rau tsis tooj. Txawm li cas los, qhov tseem ceeb tshaj plaws: yog hais tias tus shipping nqi tsis muaj nyob rau hauv tus nqi ntawm cov khoom, cov nyiaj ua se cov ntaub ntawv yuav tsum tau muab faib rau pom thiab unrealized khoom. Kom txaus siab no mob, txhais los ntawm qhov nruab nrab feem pua ntawm cov ncaj (thauj) siv rau tam sim no lub sij hawm. Nws yuav tsum tau muab sau tseg tias tag nrho cov kauj ruam tsim nyog yog piav nyob rau hauv cov Tax Code thiab nruj me ntsis tswj los ntawm lawv.

Yuav ua li cas yog qhov ncaj (thauj) cov nuj nqis rau lub sij hawm tam sim rau cov nqi ntawm tus me nyuam ntawm cov khoom, uas tam sim no tsim tawm nyob rau hauv lub tam sim no lub sij hawm, tag nrho cov nqi ntawm ntxiv nqi tsheb thauj mus lees paub rau hauv seem uas yog cov khoom nyob rau thaum pib ntawm lub sij hawm. Rau cov purchase price ntawm txhua muag thaum lub sij hawm lub hli ntawm cov nqi purchase ntawm cov khoom yog ntxiv qhov nqi koj tshuav ntawm unsold cov khoom ntawm qhov kawg ntawm lub hlis. Xam qhov nruab nrab feem pua ncaj noj. Ua li no, tus nqi ntawm cov tsheb khiav khiav yog muab faib los ntawm cov nqi ntawm cov khoom. Qhov nruab nrab feem pua ntawm ncaj qha kev siv nyiaj txiag khoo los ntawm cov nqi ntawm cov khoom tshuav nyiaj li cas nyob rau thaum xaus ntawm lub hlis. Yog li ntawd nws txiav txim siab raws nraim uas thauj cov nqi nyiaj rau unsold khoom. Nyob rau hauv tsuas yog tus nqi tsheb thauj mus, uas muaj feem mus muag rau cov khoom yuav coj mus rau hauv tus account thaum ua se. Yuav kom xam no daim duab, nws yog tsim nyog los ntawm cov ib txwm nqi ntawm ncaj qha kev noj rho ib tug uas ntog rau unsold tovar.Etot txoj kev tso cai ib tug loj raws li tau kom tsis txhob cov nyiaj ua se tsim txom rau lub tuam txhab.

Tam sim no txog lag luam natsenke.K lub muag nqi ntawm cov khoom muaj xws li cov nqi purchase thiab trading natsenka.V qauv ntawm cov purchase price muaj xws li lub tswv yim npaj enterprise thiab VAT rov qab. Trading paj tau paj thiab lub khw muag khoom nqi ntawm cov khoom yog pom tau hais tias nyob rau hauv ib tug tshwj xeeb daim ntawv no, hu ua lub npe ntawm lub khw muag khoom muaj nqi. Thaum lub sij hawm ntawm qhov muag ntawm cov khoom ntug spisyvaetsya.Chasto nws tshwm sim hais tias cov khoom yuav tsum tau overestimated (los yog underestimated discounting). Tom qab lub revaluation yog ua re-sau npe ntawm cov khoom thiab khoom kias yog twv li, tawm tsam. Lawv qhia: hnub ntawm kev hloov nyob rau hauv tus nqi; npe revalued cov khoom; raws li revalued cov khoom; qub nqi ntawm cov khoom; tus tshiab nqi rau cov khoom; revaluation npaum li cas (sib txawv ntawm tus nqi ntawm cov khoom nyob rau hauv cov qub thiab cov tshiab nqi) .On lub hauv paus ntawm cov nuj nqis, ib tug tshiab selling nqi uas cov khoom thiab tso tawm.