Yog vim li cas sau rau hauv txoj cai ntawm kev sau ntawv-off of ntaub ntawv?

Tag nrho cov tuam txhab uas muag thiab lub npe tau, tuaj mus rau lub warehouse, thiab ces siv cov ntaub ntawv rau ntau yam kev xav tau. Nyob rau hauv cov ntaub ntawv no, cov ntaub ntawv yog muab:

1. Yog hais tias lub warehouse systematically dispensed ntaub ntawv faib rau tua ntawm tej hauj lwm thiab cov kev pab uas tau tawm ntawm kev txwv-laj kab card. Xws li maas los bricks ntawm ib tug kev tsim kho chaw, hmoov los yog qab zib nyob rau hauv lub kawm ua noj rhiav.

Lawv sau nyob rau hauv ib lub hlis, nyob rau hauv ob daim ntawv, ib tug tseem nyob rau hauv Tshuag, thiab lub thib ob - nyob rau ntawm siv khoom lub luag hauj lwm tus neeg nyob rau hauv ib tug department los yog nqe ntawm lub enterprise. Thaum lub kawg ntawm lub hlis ntawm daim card yog pauv mus rau lub accountant npaj pov tseg ntawm cov ntaub ntawv.

2. Yog hais tias cov ntaub ntawv yog dispensed ib-lub sij hawm them nqi, ces muab ib kev thov rau kev tso tawm ntawm cov ntaub ntawv los yog daim ntawv qhia nqe. Piv txwv li: spare qhov chaw nyob rau hauv qhov kev uas, nyob rau hauv lub chaw ua hauj lwm ntawv sau.

Thaum muaj ib tug sau-off of cov ntaub ntawv, cov accountant ua thaiv nyob rau hauv qhov kev pab cuam, taw tes rau tus credit ntawm account 10 (ntaub ntawv), thiab debit - account nqi:

• administrative cov nuj nqis nyob rau hauv lub chaw ua hauj lwm
• rau thawj ntau lawm (20) mus rau lub khw uas lub manufactured khoom ntawm lub enterprise
• los pab txhawb zus tau tej cov (23) nyob rau hauv lub chav tsev, uas ua hauj lwm ntxiv
• thaum nqhis uas tau txheeb xyuas nyob rau hauv cov lus nug
• raws li nyob rau hauv cov rejection uas ua nyob rau hauv khw muag khoom outlets
• thaum koj ua ib tug luam markdowns, shrinkage tau so

Act rau lub tso tseg ntawm cov ntaub ntawv hais qhov tseeb ntawm pov tseg, kos mus txog rau lub hauv paus ntawm thawj cov ntaub ntawv thiab kos npe los ntawm lub Commission. Lub accounting khoom noj yog lees paub rau hauv monetary cov ntsiab lus uas. Tab sis nyob rau hauv lub enterprise, lawv tuaj nyob rau hauv txawv batches ntawm txawv sij hawm thiab tsis nyob rau tib tus nqi. Yog li ntawd, muaj ntau ntau txoj kev mus rau faib lawv:

1. Lub weighted nqi nruab nrab txoj kev - feem ntau siv nyob rau hauv xyaum. Ua li no, xav txog lub tag nrho cov nqi ntawm cov khoom tau txais mus rau hauv lub warehouse thiab lawv tag nrho cov. Ces xam qhov nruab nrab tsev tus nqi, uas yog multiplied los ntawm tus xov tooj ntawm pov tseg cov ntaub ntawv.

2. FIFO txoj kev, thaum nyob rau hauv thawj qhov chaw sau tawm thawj batch ntawm cov ntaub ntawv, ces tus tom ntej no, raws li lawv tuaj mus rau lub warehouse.

3. LIFO txoj kev nyob rau hauv uas chiv blamed qhov tseeb batch ntawm cov khoom, thiab ces lawv cov thawj txais neeg kawm. Tag nrho tus nqi ntawm sau-offs yog siab tshaj nyob rau hauv lub yav dhau los txoj kev. Qhov no yog tsis tshua muaj siv, xws li nyob rau hauv kev tsim kho.

4. Cov kev qhia kom paub, uas yog siv txawm tsawg feem ntau, vim hais tias lub sij hawm-siv. Nws siv thaum sau-off of cov ntaub ntawv, xws li precious pob zeb nyob rau hauv hniav nyiaj hniav kub khw, tsuas yog cov khoom nyob rau hauv high-end studios rau ib tug neeg txiav txim. Sau-off yog nqa tawm los ntawm lub tsev tus nqi ntawm cov khoom, vim hais tias txhua hnav ris tsho yog tau nyob rau hauv ib tug ib daim ntawv, thiab muaj nuj nqis heev pob zeb muaj lawv cov nqi thiab cov yam ntxwv muaj pes tsawg leeg.

Thaum ua tiav daim ntawv pov thawj rau cov kev tshem ntawm cov ntaub ntawv qhia nws tus naj npawb, hnub tim, lub npe ntawm cov ntaub ntawv, chav tsev, kom muaj nuj nqis, nqi, tag nrho cov nyiaj ntawm qhov chaw cia, thiab yog vim li cas kom tshem tawm ntawm cov nuj nqis nqi. Kos rau cov kev ua ntawm commission ntawm peb, qhia rau txoj hauj lwm thiab lub npe. Nws yog liam ua los ntawm kev cov thawj coj thiab cov stamped. Act rau lub tso tseg ntawm tej yam tshwm sim thiab cov ntaub ntawv thiab tus neeg saib xyuas, tab sis ib tug mej zeej ntawm lub commission, nws tsis yog.

Accounting cov ntaub ntawv xov: D (account nqi), K (nqi ntawm cov ntaub ntawv).

Cov kev siv ntawm txhua qhov chaw saib xyuas los yog foreman nyob rau hauv lub chav kawm ntawm lub xyoo yog cov ntaub ntawv ntawm qhov kev tsim, cov kev kwv yees rau lub reconstruction thiab expansion ntawm tus kwv mus rau ib tug tshiab installation los yog siv. Daim ntawv 29 (write-off of ntaub ntawv) qhia cov nqi ntawm kev tsim kho thiab kev tsim cov qauv.

Ua ntej mus rau lub kev tsim kho ntawm cov Vet lub koom haum nyob rau thawj nqe lus ntawm daim ntawv no 29 nrog ib tug hais txog ntawm cov kev cai ntawm tsim nyog cov ntaub ntawv, thiab cov foreman sau nyob rau hauv tib lub volume ntawm kev ua hauj lwm ua. Qhov thib ob seem foreman qhia cov nqi ntawm cov ntaub ntawv nyob rau hauv kev tsim kho thiab sib piv lawv nrog cov ntau lawm cov qauv.

Thaum lub sij hawm tsim kho thiab installation ua hauj lwm tus thawj saib cheebtsam accountable rau lub sij tau ntawm cov ntaub ntawv thiab nqi overruns rau txhua lub hlis, nrog rau cov yog vim li cas nyob rau hauv lub explanatory memorandum.

Nws tsab ntawv ceeb toom, nws muab txhua lub hli mus rau lub accounting department thiab tsiaj. Tom qab pov thawj thiab pom zoo los ntawm lub taub hau ntawm kev tsim kho, lub foreman rov qab daim ntawv no los sau nws rau lub hlis tom ntej. Hauv paus nyob rau hauv ua kom tiav cov ntaub ntawv 29 yog thawj cov ntaub ntawv ntawm accounting: cov nqi kho mob ntawm lading, qhov zoo ntawm COP-6, uas yuav cov ntaub ntawv ntawm kev ua hauj lwm ua, lub zos thiab cov kev cai nyob rau hauv kev tsim kho cov ntaub ntawv kev noj.

Cov kev siv tuam txhab uas muag sau-off of ntaub ntawv muaj tej yam nta. De ib daim ntawv uas yog muab nyob rau hauv peb cov ntawv luam, muaj ntaub ntawv txog lub xov tooj ntawm tsim nyog cov ntaub ntawv, cov ntaub ntawv tau txais li thiab npaj kev cai. Cov ntaub ntawv yog tso tawm rau txhua lub hlis thiab qhia tus so ntawm lub xyoo-end rau txhua hom ntawm cov khoom (xuab zeb, pob zeb ua, vov tsev cov ntaub ntawv) thiab rau txhua hom ntawm tej hauj lwm (xov tej hauj lwm, engineering kev pab cuam) nyias.

Ntsuam xyuas cov de card, cov ntaub ntawv uas qhia, rau hauv daim ntawv 29, tus tsim thiab kwv yees cov ntaub ntawv, TVE thiab ua ke ris rau tshem tawm ntawm kev npaj kev ua uas tau kos npe Commission neeg thiab pom zoo rau qhov thawj lub taub hau ntawm ib tug kev tsim kho lub tuam txhab.