By 99 - "faa'iido iyo khasaare". Debit iyo credit account 99

Accounts loogu talagalay si ay u qabsadaan oo dhan dhaqdhaqaaqa lacagaha. 99 score "faaiidada iyo khasaaraha" waxaa loo tixgelin doonaa si faahfaahsan ee dib u eegista. Akhristaha baran doonaa waxa shaqo u qabata, waxay yeelan karaan qaybaha iyaga u gaar ah, sida loo isticmaali oo ku dhow. Macluumaadka waxaa ku weheliyay tusaalooyin kaa caawinaya in aad horumariyo duluc wanaagsan.

Ujeeddo xisaabay 99

Shirkadda kasta oo ka shaqeeya in si loo gaaro hadafka ugu weyn ee - in la kordhiyo faa'iidada. Natiijadan ayaa waxa ay dhaqaale - wadarta dakhliga oo dhan ka hawl kasta. Waayo, iibinta alaabta ama adeegyada u baahan doontaa inaad lacag maal, laakiin sida ay u noqon faa'iido in muddada warbixintan - waxaa la ogaan doonaa ka dib markii danbaysay dhammaan macluumaadka ku saabsan kharashka dhaqaale iyo dakhli. Waxaa loo qorsheeyay in arrintan loo sameeyo by 99, taasoo laga arki karaa:

• kordhiyo ama hoos u dakhli ka hawl ugu weyn (D90 K99);
• ka dhiman ee kharashyo kale oo dakhli muddo ah (D91 K99);
• saameynta xaaladaha degdegga ah oo ku saabsan dhaqdhaqaaqa dhaqaale (force majeure, shilalka);
• ka qaadaan xaddi loogu talagalay si ay u xisaabiso canshuurta (dhexgalka gool 68).

Ma suurogalbaa in la furo-xisaabaadka sub cusub?

Sida laga soo xigtay tilmaamaha, fiiriyaan xisaabaadka leeyahay qaybaha lahayn. xisaabiye abuuri karaan iyaga u gaar ah, la siiyey baahida ah shirkada (falanqaynta, la socodka, warbixinta). In xiriir this lagu maamulo laga yaabaa, tusaale ahaan, nidaamka noocan oo kale ah:

• 99/1 "Guulaha ama khasaare ka soo harta iibka badeecadaha";
• 99/2 "The hadhaagii dakhliga kala duwan (kharashka)";
• 99/3 "jeebabka";
• 99/4 "kharashyada lama filaan ah";
• 99/5 "Cashuurta Dakhliga";
• 99/6 "fiiga Tax".

Saddexda sub account-soo dhaafay ayaa laga yaabaa in dheelitirka debit ah oo credit. Waxaad weli 99/9 category furan "Faa'iido Net ama Loss", taas oo ku tusi doonaa caddadka lacagta daqliga karaa (laga jarin) muddo ah.

Correspondence debit

99 debit account laga yaabaa in qaybaha kala duwan ula falgalaan:

• "Hantida" (01).
• "Maal faa'iido in MC" (03).
• "Qalabka loogu rakibo" (07).
• "Dhigashada in hantida aan hadda" (08).
• "Qalabka" (10).
• "Xoolaha ee koraya iyo quudinta ee" (11).
• "Beddel in qiimaha MC" (16).
• "VAT on qiimaha helay" (19).
• "Wax soo saarka asaasiga ah" (20).
• "Kharashka guud iyo guud ahaan maamul" (25, 26).
• "Haleysan Products" (28).
• "Waxyaabaha Commercial" (41).
• "Lacagta iyo xisaabaha bangiga" (52, 51).
• "Macmal ah Precooked" (21).
• "Cash" (50).
• "Waxyaabaha Dhameyso" (43).
• "Wax soo saarka darran" (23).
• "Waxyaabaha Geeyey" (45).
• "Adeegaya dukaamo iyo adeegyada" (29).
• "Qiimaha for hirgelinta alaabta '(44).
• "Maal-Cash" (58).
• "Lacagta miisaaniyadda gobolka iyo caymiska bulshada (ammaanka)" (68, 69).
• "Macaamilada maaliyadeed ee heysata ka hor, iyo shaqaalaha ku saabsan mushahar iyo nidaamyada kale" (69, 70, 73).
• "Dakhliga la hadhay" (84).
• "Sales alaabta" (90).
• "Dakhliga kale iyo kharashyada" (91).
• "Qiimaha in muddo mustaqbalka" (97).
• "Degsiimooyinka Intra-urureed" (79).
• "Xawaalad Financial la deyn waana ku waajib" (76).

Maxay noqon karaan xarkaha

xisaabaadka Debit of 99 shirkadood oo ka tarjumaysa khasaaraha la xidhiidha hawlaha kala duwan. Tusaalooyinka ganacsiga waxaa laga arki karaa miiska.

amaah Correspondence

Buundada 99 "Guulaha iyo khasaaraha" macaamila si amaah ah qaybaha soo socda:

• "Qalabka" (10).
• "Xawaalad Financial lala heshiiyo ganacsatada iyo qandaraaslayaasha" (60).
• "Lacagta iyo xisaabaha bangiga" (52, 51).
• "Dakhliga la hadhay" (84).
• "Sales badeecadaha" (90).
• «Yaraanta iyo khasaaro ka qiyamka musuqmaasuq" (94).
• "Kharashka Qodobbo" (96).
• "Xisaabaha bangiga Gaarka ah" (55).
• "Kombuyuutarada Intra" (79).
• "Xawaalad Financial la deyn waana ku waajib" (76).
• "Dakhliga kale iyo kharashyada" (91).
• "Degsiimada shaqaalaha on xawaalad oo kala duwan" (73).

hawlaha amaah

Shaxda soo socota ayaa waxa ay muujinaysaa tusaalooyin qaar ka mid ah si ay u fahmaan waxa laga yaabaa in 99 by taararka amaah ah oo muujineysa dakhliga (faa'iido) ee shirkadda.

Diraasad 99 dhow xisaabaadka faa'iido iyo khasaaro

Natiijada shirkadda muuqata marka la barbar isbeddelkaas debit iyo credit marka la eego lacagta ay. Marka tan la eego, waxay u baahan tahay xisaab gaar ah dhow (99, 90, 91). In shuruudaha wax soo saarka casriga ah waxaa aad u muhiim ah in la qeexo iyo dhaqaale ahaan xaq yahay habka su'aasha. Si aad u qabtaan hawlaha xirfadeed karti waa in la haga sharci gaar ah. First, waa in aan la xiro xisaabaadka warshadaha iyo shirkadaha tirada ugu weyn ee macaamiisha qaata lacagta ugu yaraan adeegyada counter, iyo in xaaladda ka soo horjeeda - (adeegga macaamiisha ugu badan iyo ugu yaraan) ee la soo dhaafay.

isku xigxiga ee ku dhow 99 xisaabaadka

Hawlgalka ayaa loo arkaa waxaa la sameeyaa by geynta this:

1. Xidhitaanka xisaab 90 "Sales badeecadaha". Isbarbar dakhliga iyo kharashka ka yimaada iibka ah, waxaa suurtagal ah si ay u sameeyaan natiijada kama dambaysta ah ee hawsha ugu weyn ee shirkadda. Dhamaadkii sanadka on debit ka muuqata qiimaha dhabta ah ee alaabta iibin loo dhan yahay ee kharashka oo dhan. lacagta Loan ahbaa fulinta. Qiimaha guud ee loo siman yahay farqiga u dhexeeya account credit dheelitirka iyo debit 90 iyo 90/3 "VAT". Haddii credit dheelitirka debit weyn, ka dhigi dhajiyay soo socda: K90 D99 (khasaaraha), kiiskan ka soo horjeeda - D90 K99 (faa'iido).
2. On account 91 waa in ay howlgal la mid ah sida in marxalada koowaad. In case of natiijada dhaqaale xun sameeyaa D91 taararka iyo D99 K99 K91 ee positive ah.
3. Sayidka, ku dhow 99 xisaab sameeyaa ugu danbeysay. Natiijada oo ahaa ee ay is barbar debit iyo credit kafado xisaabaadka 90 iyo 91, waa dakhliga la hadhay, ceshan by ururka, ama khasaaro qaawiyey. Natiijada waxaa lagu tiriyaa ama soo gala si ay u akoonka 84.

Buuxinta final nidaamka ay waji-out of qaybinta iyo kharashka xisaabaadka qaadeen. Tani waxay kuu ogolaanaysaa inaad si ay u abuuraan isku dheelitirnaan isbeddelkaas hordhac ah, taasoo ka tarjumaysa booska dhabta lacageed ee ururka.

Ogaanshaha oo dhan muuqaalada kala hantiyeen by 99 "Guulaha iyo khasaaraha", xirfadlayaal dhallinyaro ah ay awoodaan in ay fahmaan oo dhan muuqaalada xisaabaadka noqon doonaa. Ha illoobin oo ku saabsan FDR iyo tixraaca iyo sharci nidaamyada, iyada oo aan taas waxqabadka sharciga ah ee shirkadaha waa wax aan macquul aheyn.