Ris ntawm khoom kias nyob rau enterprise

Qhuav khoom kias yog ib feem ntawm lub tuam txhab cuab tam. Lawv yog siv raws li ib tug raw khoom los yog zus tau tej cov ntaub ntawv rau qhov siv thiab ua cov khoom npaj rau kev muag khoom, thiab yuav siv tau rau lawv tus kheej xav tau kev pab.

Nyob rau hauv raws li txoj cai ntawm ris rau tus xov tooj ntawm tus xov tooj 5/01 ntau lawm thiab khoom kias kuj muaj xws li ib tug ntau yam ntawm cov khoom thiab npaj-rau-kev muag khoom. Qhuav khoom kias raug muab faib ua ntau pab pawg nyob ntawm lawv lo lus uas peb. Qhov no cov tub ntxhais pab pawg neeg cov lus nug siv nyob rau hauv lub siab ntawm cov khoom (raw cov ntaub ntawv, semi-tiav lawm cov khoom thiab yam) thiab cov nyiaj them yug tsev, uas ua hauj lwm pab kom muaj cov ua hauj lwm cov khoom nyob rau hauv lub qub xeev (xim tsev, varnishes, lubricants).

Accounting ntawm khoom kias nyob rau nyiaj tooj 10 "ntaub ntawv», № 12, № 15 "ceev thiab Yuav ntawm cov khoom», № 16 "sib txawv nyob rau hauv tus nqi ntawm khw."

Nyob ntawm seb lawv txoj kev thaj chaw ntawm ntau lawm cov ntaub ntawv uas cov nqi raug muab faib mus rau hauv nyias muaj nyias ib sub-account. Qhov no raws li nram no accounting sub-nyiaj - "raw cov ntaub ntawv", "yuav Cheebtsam thiab semi-tiav lawm cov khoom", tus "roj", "ntim ntaub ntawv", "spare qhov chaw", "lwm yam ntaub ntawv", "Lub tsev khoom kias", "reserves kis rau cov zauv" "tsev neeg cov khoom".

Valuation ntawm khoom kias nyob rau hauv accounting thaum lawv tuaj txog ntawm lub warehouse yog nqa ntawm tus nqi. Cov tag nrho cov nqi ntawm khoom kias yog tsim los ntawm lub sij nqi teev nyob rau hauv lub txais cov ntaub ntawv (khoom txib - invoice)? thiab ntxiv cov nqi uas txuam nrog lawv purchase (ntaub ntawv cov kev pab cuam, kev lis kev cai tes num ua, kev thauj mus los nqi, kev tuav pov hwm, thiab lwm yam).

Accounting ntawm reserves nyob rau hauv tej lag luam chaw yog nqa tawm tsuas yog nyob rau lub hauv paus ntawm thawj accounting cov ntaub ntawv. Lub hauv paus pib paub yog zus tau tej cov khoom kias tsheb thauj mus los nqi, ib feem ntawm ib tug invoice los ntawm cov neeg muag khoom, xws li cov xov tooj, chav tsev nqi thiab tag nrho cov nqi nrog rau VAT. Tom ntej no mus cov pawg ntseeg muab credit ris hauv qab. Muaj stocks muab los ntawm cov chaw, yog nkag mus nyob rau lub warehouse raws li nyob rau hauv lub internal invoice.

Accounting ntawm reserves muab rau yuav tsum tau cov lus nug, nqa tawm yam tsawg ib zaug los yog ob zaug ib xyoos kom paub meej tias lub sij tshuav nyiaj li cas nyob rau hauv Tshuag. Yuav Tsum lus nug thiab lub sij ntsuam xyuas ntawm lub kev lub xeev ntawm stocks yog nqa tawm nyob rau thaum xaus ntawm lub xyoo los yog nyob rau hauv tas li ntawd, yuav tsum nqa tawm los ntawm kev hloov cov thawj ntawm cov accountant los yog tus thawj coj ntawm lub tuam txhab, cov ua hauj lwm uas yog ncaj qha lub luag hauj lwm rau lub xub ntiag ntawm TMZ, nrog rau cov muaj tseeb rog xav txog ntawm lawv cov nyiaj txiag. Cov lus nug cov lus nug ua los ntawm ib tug tshwj xeeb commission uas tsim los ntawm lub tuam txhab mus ntsuam xyuas cov ntaub ntawv uas warehouse thiab nqa tawm ntawm lub tuam txhab uas muaj cov kev pab ntawm lub storekeepers thiab cov neeg sawv cev ntawm lub Commission, taw los ntawm qhov kev txiav txim.

Lub analytical account ntawm khoom kias nyob rau ntawm cais warehouses nyob rau hauv cov ntsiab lus teb ntawm sub-nyiaj thiab ib tug neeg pawg ntawm TMZ. Analytical accounting nyob rau hauv tus qauv xaiv cov lus nug ntsuam xyuas txoj kev (piv txwv li, los ntawm cov qauv ntawm cov qhov nruab nrab nqi).

Accounting ntawm reserves nyob rau hauv cov nyiaj txiag nqe lus yuav tsum muaj ntaub ntawv nyob rau hauv yuav ua li cas rau mainstream TMZ, siv tau nyob rau lub enterprise nyob rau hauv raws li cov kev pom zoo accounting txoj cai. Kom ncaav ris TMZ - ib tug tseem ceeb tshaj rau cov smooth koom haum ntawm lub ntau lawm thiab tso produktsii.Takzhe nyob rau hauv cov nyiaj txiag nqe lus tas sawv hom thiab tus nqi ntawm cov khoom kias qhaib raws li collateral mus rau lwm lub tuam txhab.