Kharashyada kale

account oo ka mid ah non-hawlgalka iyo dakhliga hawlgalka iyo kharashka qaybaha waxaa lagu fuliyaa at gaar ah account 91, taas oo inta badan-xisaabaadka sub furan. Substchet 91-1 "dakhli kale" waxaa loogu talagalay in ay qaataan galay account non-hawlgalka iyo dakhliga hawlgalka. Substchet 91-2 "kharashyada kale" Waa lagama maarmaan in la qaato akoonka kharashyada aan qalliinka iyo nooca hawl. Substchet 91-9 waxaa loo baahan yahay in la ogaado farqiga u dhexeeya dakhliga iyo kharashyada kale muddo hore.

XISAABIN kharashyada kale

diiwaanka on kuwa-xisaabaadka sub ku daray accumulatively soo saaray sanadka oo dhan maaliyadeedka. Dhamaadka bisha qaaday si loo ogaado dheelitirka ee bisha warbixinta. dheelitirka bil kasta waxaa lagu tilmaamay in subaccount gaar ah. Marka sannadka maaliyadda dhamaado, dhammaan xisaabaadka sub in la furay in lagu xisaabiyo 91, marka laga reebo kafadihii subaccount, diiwaanka xiran yihiin hoos subaccount 91-9.

Waayo, subaccounts 91-1 uu credit aqoonsan yahay:

- dakhliga la xidhiidha bixinta isticmaalka aan si rasmi ah hantida shirkadda ee lacag;

- dakhliga la xidhiidha bixinta xuquuqda timi sabab u shatiyada on warshadaha, war abuurashadoodii ah, iyo sidoo kale noocyo kale oo ah hantida aqooneed ee lacag;

- rasiidhada, oo ay weheliyaan ururada kale inay ka qayb qaataan caasimada saamiga;

- dakhliga la xidhiidha iibka iyo kale oo u qortaa-offs ee hantida ma guurtada ah, iyo sidoo kale hantida kale, kuwaas oo ka soo saarka, lacagta caddaanka ah, alaabta kala duwan,

- xiisaha la xidhiidha ururka faa'iido sameynta bixinta hantida maaliyadeed loo isticmaalo, iyo sidoo kale xiisaha loo isticmaalo lacagaha bangiga in account ay ku jiraan hab ururka.

Kale kharashka ka hawlgala waa la diiwaan on debit ah 91-2:

- kharashka la xidhiidha bixinta isticmaalka aan si rasmi ah hantida shirkadda wixii lacag ah;

- kharashka predostvlenie xuquuqda la xiriira shatiyada, naqshado warshadaha, dhammaan noocyada kala duwan Been, iyo sidoo kale noocyo kale oo ah hantida aqooneed ee lacag;

- kharashka la xidhiidha ka qaybgalka ururada kale ee magaalada idman;

- kharashyada kuwa xiriirka la leh qubo, iibinta, iyo sidoo kale hantida kale iyo qori-off of hantida, alaabta kale oo aan ahayn, lacag iyo wax soo saarka;

- qiimaha haraaga ah ee hantida, xiiso, taas oo uu bixiyo ururka, kharashka la xiriira adeegyada lacag bixinta, gunnooyinka ku qiimaysay oo laga jarin.

kharashyada kale

Xeerarka ku saabsan tiriyo 10/99 dejisa kharashka qalliinka. Markaas tixgeliyaan kharashka hawlaha tooska ah ee shirkadda, marka lagu daro kuwa uu ka samaysan yahay kharashka wax soo saarka, kuwaas oo horay loo ogaaday. kharashka loo arkaa qalliinka ee ay la xidhiidha kuwan soo socda:

- qaybgalka shirkadaha kale ee magaalada saamiga;

- bixinta hantida shirkadda loo isticmaalo meel gaar ah;

- bannaanka, qor-off alaabta ama wax hanti aasaasiga ah,

- darsaday in gunnooyinka qiimaysay gaarka ah;

- bixinta daymaha iyo credits,

- provisioning.

kharashka kale ee la xidhiidha xeerka cashuuraha. Waxay go'aansadeen in ay u yeelaan xaddiga waajibaadka iyo canshuuraha, kuwaas oo loo tixgalinayo in natiijada lacageed ee shaqaynaya ee shirkadda.

Kharshyada waxa ka hawlgala ka mid ah kharashka inay iska iibiso lacag. Waxay go'aansadeen in ay u yeelaan qiimaha haraaga ah ee qiimaha baakada, gaadiidka iyo kuwa kale. kharashka ka howlgashaa u qortaa-offs waa in ay ka muuqataa muddada warbixintan, oo ay ku xiran yihiin.

Warbixin ku saabsan kharashka hay'ad waa in la shaaciin ee dukumiintiga dhaqaale. account faa'iido iyo khasaare ee shirkadda ku jira kharashka, by qiimaha alaabta, alaabta, adeegyada, ka shaqeeya, maamulka iyo kharashyada iibinta, non-hawlgalka iyo kharashka hawlgalka kala qaybiyey, iyo sidoo kale aan caadi ahayn, haddii ay jiraan. Waxaas oo dhan waxaa loola jeedaa "kharashka kale" category.