By 91 - "Dakhliga kale iyo kharashyada". Buundada 91: taararka

Falanqaynta faa'iido hadda helay ama khasaare muddada warbixintan waa in lagu saleeyaa qaab-dhismeedka tilmaanta. Tani waxay u ogolaaneysaa for qorshaynta dheeraad ah kharashka iyo dakhliga xasilinta qiimaha. The isbedel ee ay ka kooban loo lafa ku saleysan ganacsiga canshuurta iyo xisaabinta.

Fikradda dakhliga iyo kharashka ururka

Ganacsi kasta waa in dakhli (faa'iidooyinka dhaqaale). Inta ka badan la taaban karo dakhliga milkiilayaasha dooran waxqabad in, in ay opinion, ku siin doonaa heer deggan iyo sare ee faa'iidada shirkadu.
Marka la xirrira natiijada shaqada dambaysa ee warbixintan hadda (muddada dhexe ama saldhig), hay'ad kasta helo khasaaraha ama faa'iido on hawlaha muhimka ah. In the case of badan dakhliga laga helo iibka badeecadaha iyo adeegyada ka badan cadadka maal habka wax soo saarka waxay ka dhigan tahay shirkadda uu leeyahay faa'iido ah oo muddo ku hoos u eegid. Haddii kharashka hirgalinta hawlaha badnaan howshaasi, ka dibna cidda wax-qabadka helo khasaaraha. Determination of dakhliga iyo khasaaraha shirkadu ma aha mid sahlan, iyadoo la kaashanayo hawlaha xisaabaadka, xawaalad, iyo dukumenti oo kowaad waa inay si joogto ah u falanqeeyaan dhismeedka dakhliyada iyo kharashyada. faa'iidada iyo khasaaraha Labada ahaan ma aha oo kaliya by hawlaha ugu muhiimsan ee ururka, waxaa jira tiro ka mid ah jagooyinka in ay leeyihiin saamayn on natiijada kama dambaysta ah dhaqaalaha shirkadda gaar ah, shirkadda ma aha in jihada doortay sida ku baahday. In xisaabaadka, maamulka iyo xisaabaadka cashuurta, jagooyinka waxyaalahan waxaa loo diiwaan geliyey account "dakhliyada kale iyo kharashyada" 91 iyo xisaabaadka sub ay.

Dhismaha dakhliga ee shirkadda

Iyadoo la tixraacayo qawaaniinta PBU 9/99 dakhliga ganacsi ka mid ah in la kordhiyo faa'iidooyinka dhaqaalaha ururka ee la xidhiidha helista hantida (lacag kaash ah, hantida waqtigan oo aan hadda), iyo fulinta waajibaadkiisa, taas oo keenta in la kordhiyo in caasimada (marka laga reebo milkiilayaasha waa in ay maal-dhex caasimada idman). Ma dakhliga soo socda dakhliga:

• Baasayo macaamiisha.
• Dammaanad.
• Xaddi canshuur helay in lagu wareejiyo miisaaniyadda ee heerar kala duwan (canshuuraha, moms, waajibaadka, canshuurta iibka, iwm).

Dakhliga ganacsi ganacsi kasta loo qaybin karaa laba nooc balaartay: Dakhliga kale ee laga hawl ugu weyn. Wixii ka soo baxa iibinta soo saaray (macmalay) badeecada, adeegyada, shaqada qaadeen in qaab dhismeedka of jihada doortay, waxaa loola jeedaa in dakhliga ka soo hawlo maamulaha (by 90), kuwa kale, noocyada soo socda ee dakhliga waa:

1. Operating (91 count):

• Hirgelinta hantida.
• Dulsaarka amaahda lagu siiyo.
• Dakhliga laga helo kirada hawlgalka.
• Ka qayb qaadashada caasimada idman ee ururka saddexaad, iwm

2. Non-hawlgalka (91 count):

• inventory dheeraadka ah.
• kala duwan Exchange fiican.
• Ciqaabta ka counterparties helay.
• ururada ururtay wax amaahiya (in ka badan 3 sano).

3. Ururka dakhliga ahayan helo sabab u ah xaaladaha degdegga ah (lacagta caymiska, hirgelinta qaybo ka mid ah hantida ay waxyeello by musiibooyinka dabiiciga ah, iwm).

dirka kharashka

kharashka Company waxa lagu tilmaamay sida ay shuruudaha PBU 10/99. Sida kharashaadka in xisaabta laga qaaday ee hoos ku tilmaamayaasha dhaqaale ee ururka iyadoo ay sabab u asturidda hantida iyo soo bixitaanka xaalado la xiriira hoos u caasimadda. Iyada oo ku xidhan nooca iyo nooca dhacdo ee kharashka oo dhan kala qaybsan yihiin oo dhinaca kale ah, iyo hirgelinta keentay hawlaha caadiga ah. Kharashka la xiriira jihada ugu weyn ee waxqabad dhacaan inta lagu guda jiro formation of kharashka wax soo saarka, wax soo saarka ee wax soo saarka, in habka bixinta adeegyada iyo fulinta shuqullada. Haddii hay'adda sida jihada ugu weyn ee kireynta ee la doortay hantida aan hadda, dhismayaasha, mashiinada iyo qalabka, qarashyada oo idil ee noocan ah ka mid ah kharashka ugu weyn ee wax soo saarka yihiin. kharashyada kale ee kala qaybsan yihiin:

1. Operating (91 count):

• Cashuurta siiyo miisaaniyadda kala duwan.
• Kharashka isticmaalka marsiin (amaahatay) lacag.
• Bixinta adeegyada bangiga ee maamulka account iyo bixinta macluumaadka iyaga on.
• Iibso hantida aan hadda, asturidda ka hawlgala oo sabab u ah Duugga iyo jeexa (jirka ama maskaxda) ama qalabka failure (lacala failure si ay u cusboonaysiiyaan, u cusboonaynta).

2. Non-hawlgalka (91 count):

• Ganaaxa, ganaaxyada, ganaaxa hoos heshiis la qandaraaslayaasha (lacala jebinta waajibaadka heshiiska hadda).
• Deeqo.
• receivables daahsan (ma oofin badan 3 sano).
• kala duwan sarrifka negative (haddii heshiisyada sarifka lacagaha qalaad).
• Yaraanta ka badan caadooyinka khasaaraha dabiiciga ah, helay iyadoo ay sabab u inventory (ay ka maqan yihiin dembiilaha).

3. kharashka caadiga ahayan, shirkadda helo sabab u ah masiibooyinka dabiiciga ah, shilalka farsamada, dabka, iwm

Milicsi in Accounting

XISAABIN by 91 ujeedooyin xisaabaadka hay'adaha kale,-ka hawlgala non, kharashka hawlgalka iyo dakhliga. Muddada dhan ka hor Warbixinta Sannadlaha ah, kharashka iyo dakhliga kale ee u ururay on ururka ee firfircoon iyo dadban account dheelitirka 91, taas oo qaaimada xisaabaadka (midaysan) ee xisaabaadka waxa loo yaqaan - "Dakhliga kale iyo kharashyada". Xaaladdan oo kale, warsan waraaqo ah 91 ay ku xiran tahay socodka article iyo dakhliga (ama), xisaabtan gorfaynta waa in lagu saleeyaa siyaasadda xisaabaadka ururka sameeyay shay kasta si gooni gooni ah, waxay si aad ah loo fududeeyo doonaa Halabuurka ee index ee qiimaynta natiijada shirkada. By account this, hubi in la furo a-account sub qorshaha soo socda:

- 91/1 "dakhli kale" - waxaa loogu talagalay si ay u muujiyaan dhammaan noocyada (marka laga reebo xaaladaha degdegga ah) dakhliga ee shirkadu, oo aan la xiriirin ay hawsha ugu weyn.

- 91/2 "kharashyada kale" - in this account-sub diiwaan kale oo aan hadda kharashka hawlgalka.

- 91/9 "Balance dakhliga kale iyo kharashyada" - xiritaanka xisaabaha 91 ka sameeyey iyada oo-account sub.

Aalada oo isku xigta 91

Taararka 91 on account waxaa ay diyaarisey ku salaysan si fiican u-sameeyay dukumenti oo kowaad oo waxaa ka buuxa xisaabaadka siday u kala horreeyaan, waayo nooc kasta oo gaar ah oo socodka iyo dhalid. Waxaa loo adeegsaday warqadaha soo socda:

1. shahaadada Accounting waxaa loo isticmaalaa marka lagu qoro dakhliga (hawlgala, non-ka hawlgala, dadka kale) kaydka lacagta aan la isticmaalin, xisaabinta of farqiga qiimaha u qaaday on account of ogaansho, xaddi raagtaa.
2. qaansheegta waxaa loo adeegsadaa xisaabinta danta on deynta, deyn, daymaha, dakhliga ka qaybgalka ee share (caasimada idman) ee shirkada saddexaad, dakhliga ka soo lahaanshaha ee securities.
3. Inventory List, dakhliga iyo kharashka ku saleysan Dukumentigan waxaa fuliyay on account 91 ee waraaqaha la xisaab firfircoon on xisaabaadka ogaansho, alaabta dhamaystirtay, core qaali ah iyo warshadaha qofka jirran.
4. Aqbalaada gudbinta ugu weyn go'an loola jeedaa marka debiting qiimaha haraaga ah fulin ama la tuuraa hantida ma guurtada ah.
5. sheet deyn bixin Qiyaasta loo isticmaalaa in lagu qoro off qiimo dhaca ku ururtay on hawlgala walxaha ku jira heshiiska.

Milicsi on account debit 91 ah

debit The (account 91) Dhajinta la sameeyey sida soo socota: kharashka dayactirka iyo adeegyada cutubyo nasinta ee ka baxsan hantida, qor-offs ee hantida ma guurtada ah, xawaalad weel, khasaaraha muddo ka hor la ogaado in sanadka socda, receivables ka daahsan, ganaax, rigoore aan qaab of heshiis qaamaha, sarifka lacagaha qalaad, lacagta loo isticmaalo ee amaahda, credits, deynta, qarashka dhaaranay, iwm

Correspondence xisaabaadka

macluumaadka ka muuqataa in account credit 91 ah

Buundada 91, taararka amaah ah waxaa ku sameeyeen hawlaha ganacsiga soo socda: Dakhliga laga helo iibka hantida ma guurtada ah, dakhliga ka soo rasiidka kooxo hantida (caasimada ka shaqeeya iyo kuwa aan hadda), helay ganaax, rigoore hoos heshiis la counterparties, kala duwanaanshaha sarifka lacagaha qalaad, saami ka maal-helay in kale iskaashiga, dakhliga ka soo deynta, deyn, wixii ka soo baxa iibinta hantida dhejisa, horumar cusub, xaddiga deyn deynta daahsan iyo wixii la mid ah. d.

xisaabay Correspondence suurto gal

Geedi socodka ah ee ku dhow 91 xisaabaadka

Muddo kastana warbixinta, macluumaad ku saabsan non-hawlgalka dakhliga iyo kharashka xogta la ururiyo on credit iyo debit xisaabay 91. Ka hor inta ku dhow xilliga kasta warbixinta, ka turnovers-xisaabaadka sub koobay oo dhan jagooyinka gorfaynta. Yeelanaya (debit) subaccount 91/2 "kharashyada" iyo isbeddelkaas (credit) subaccount 91/1 "dakhliyada" waxaa la barbar dhigo, farqiga xawaaraha muujinaysaa faa'iido ama khasaare ka kale hawlaha (non-core) ururka heshay muddo hadda. Inta ay keentay waa dheelitirka ee subaccount ku 91/9. 91/9 bil kasta waxaa loo wareejiyay natiijada maaliyadeed iyo dhaqaale ee ururka iyo waa in aan la muuqataa in sheet sanadlaha dheelitirka (ma intii ka hadhay dhexe).

91 Dhajinta account Xidhitaanka:

- DT 91/9 KT 99. baaqiga-sub xiran (dakhliga).

- DT 99 KT 91/9. net xiran (khasaaraha).

Rikoodh la sameeyey oo ku saleysan diyaarinta shahaadada xisaabaadka, oo ka muuqda habka of dhow ku sub-xisaabay xisaab-91. Isla mar ahaantaana ku turnovers-xisaabaadka sub furan sequentially uruursado, in la sii wado oo dhan warbixinta xilliyada ku meel gaarka ah (bishiiba mar, afartii biloodba, semi-sanad walba).

Accounts (-xisaabaadka sub) '91 ugu dambeyntii la xiray dhamaadka sanad kasta, dib u habaynta ee dheelitirka, si joogto ah u socda ganacsiga:

- DT 91/1, KT 91/9 xiritaanka of a-account sub "Other Income".

- DT 91/9, in waraaqo la KT 91/2 xiritaanka of a-account sub "kharashyo kale."

In dheelitirka sanadlaha by 91 iyo xisaabaadka sub sinaba looma ka muuqataa, wax kasta jirsado ku dhow inay natiijada dhaqaale. In la falanqeeyo dakhliga muddo ku hoos u eegista dakhliga non-hawlgalka iyo dakhliga kale waa inuu ka yaraadaa xaddiga 5-6% ee mugga guud, haddii ay taasi ku, faa'iido ah ee shirkadda uu leeyahay qaab-dhismeedka cad oo waa la helay ka jihada ugu weyn ee ururka.