By 91 - "Sauran samun kudin shiga da kuma kudi". Score 91: wayoyi

Analysis yanzu samu riba ko asara ga rahoto na lokaci ya kamata a bisa tsarin da nuna alama. Wannan zai ba da damar domin kara shiryawa da kashe kudi da kuma samun kudin shiga karfafawa dabi'u. A canje-canje na abun da ke ciki za a iya bincikar a kan tushen da haraji da kuma lissafin kudi kasuwanci.

A ra'ayi na samun kudin shiga da kuma kudi na kungiyar

Kowane kasuwanci kamfani ne ga samar da kudin shiga (tattalin arziki). Don ƙarin adadin kudin shiga da masu zabi wani aiki da yake, a cikin ra'ayi, za ta samar da wani barga, kuma babban mataki ne na riba na sha'anin.
Lokacin da kafa da karshe aikin sakamakon ga halin yanzu rahoto (matsakaici ko tushe lokaci), kowane mahaluži na'am da asara ko riba a kan core ayyukan. A cikin hali na wuce haddi na samun kudin shiga daga tallace-tallace na dukiya da kuma ayyuka a kan adadin kashe a samar da tsari na nufin kamfanin yana da wani riba ga lokacin karkashin review. Idan da halin kaka da za'a aiwatar da ayyukan wuce da Saide, sa'an nan mahaluži for yi samun hasãra. Tabbatar da dalilin da samun kudin shiga da kuma asarar da na sha'anin ba mai saukin ganewa, tare da taimakon lissafin kudi ake gudanar da kasuwanci, da kuma primary takardun dole ne kullum nazarin tsarin da kudaden shiga da kuma kudi. Dukansu ribar da kuma asarar da aka generated ba kawai da babban ayyuka na kungiyar, akwai da dama daga wurare da suke da wani tasiri a kan tattalin arziki karshe sakamakon wani musamman m, kamfanin ne ba a cikin shugabanci zaba a matsayin prevalent. A lissafin kudi, management da kuma haraji lissafin kudi, wadannan wurare, an rubuta su a lissafi "Sauran samun kudin shiga da kuma kudi" 91 kuma ta sub-asusun.

A tsarin da kamfanin ta samun kudin shiga

A daidai da dokokin PBU 9/99 to sha'anin samun kudin shiga ya hada da karuwa a cikin tattalin arziki da kungiyar dangane da rasit na dukiya (tsabar kudi, yanzu kuma da ba na yanzu dukiya), da kuma aiwatar da alkawura, wadda take kaiwa zuwa wani karuwa a babban birnin kasar (sai dai ga masu shi ne su zuba jari ta hanyar da izini babban birnin kasar). Shin kudaden shiga wadannan kudaden shiga:

• Cigaba daga abokan ciniki.
• Na biyu.
• Yawa samu haraji da za a canjawa wuri zuwa ga kasafin kudi na matakai daban-daban (excise, VAT, aikinsu, tallace-tallace haraji, da dai sauransu).

Kudaden shiga ga kowane kasuwanci da sha'anin za a iya raba biyu kara girman type: Wasu samun kudin shiga daga babban aiki. Saide daga sayar da bayar da (kerarre) samfurori, ayyuka, aikin da za'ayi a cikin tsarin na zaba shugabanci, yana nufin samun kudin shiga daga ayyukan babba (ta 90), ga wasu, da wadannan iri samun kudin shiga ne:

1. Operating (91 count):

• Aiwatar da dukiya.
• Interest a kan rance ba.
• Samun kudin shiga daga aiki haya.
• Saka hannu cikin da izini babban birnin kasar na wata uku kungiyar, da dai sauransu.

2. Non-aiki (91 count):

• Rarar kaya.
• Exchange bambance-bambance ne tabbatacce.
• Hukunci samu daga counterparties.
• Bashi mai ba da bashi da kungiyoyi (a kan shekaru 3).

3. m samun kudin shiga kungiyar na'am a sakamakon gaggawa (inshora biya, da aiwatar da sassa na dukiya lalace da bala'i, da dai sauransu).

rarrabuwa na kashe kudi

Company kudi suna classified bisa ga bukatun na PBU 10/99. Kamar yadda halin kaka don asusun dauka na rage a cikin tattalin arziki Manuniya daga cikin kungiyar a sakamakon zubar da dukiya da kuma fitowan da yanayi alaka da babban birnin kasar da rage. Dangane da irin da kuma yanayin da ya faru na duk halin kaka an rarraba su a kan sauran, da kuma sakamakonsa na aiwatar da al'ada ayyukan. Halin kaka game da babban shugabanci na aiki faruwa a lokacin da samuwar kudin samar, samar da kayayyakin, a kan aiwatar da samar da ayyuka da kuma dauke da fitar ayyukansu. Idan da kungiyar a matsayin babban shugabanci na zaba barin wadanda ba yanzu dukiya, gine-gine, kayan aiki da kuma kayan aiki, duk da halin kaka na da irin wannan suna daga cikin babban samar da halin kaka. Sauran kudi ana raba:

1. Operating (91 count):

• Haraji biya zuwa daban-daban kasafin kudi.
• The fee domin yin amfani da yin amfani (aro) kudi.
• Biya na banki da sabis don account management da kuma samar da bayanai a kan su.
• Sayen ba yanzu dukiya, zubar da aiki a sakamakon lalacewa da tsagewa (zahiri ko shafi tunanin mutum) ko kayan aiki gazawar (a cikin hali na rashin cin nasara a gyara, hažaka).

2. Non-aiki (91 count):

• Caji, bugun fanareti, tara a karkashin kwangilar da kwangilar (a cikin hali na warwarewarsu contractual wajibai yanzu).
• Gudummawa.
• M receivables (ba sãka fiye da shekaru 3).
• Exchange kudi bambance-bambance korau (idan kasashen waje musayar kwangila).
• Karanci a kan da ka'idojin da suka shafi na halitta hasara, ya gano a sakamakon kaya (a cikin rashi na aikata wannan laifi).

3. m kudi da kamfanin ya karbi a sakamakon bala'o'i, fasaha hatsarori, gobara, da sauransu.

Tafakkuri in Accounting

Accounting ta 91 ga lissafin kudi dalilai sauran kungiyoyi, wadanda ba aiki, aiki kudi da kuma samun kudin shiga. A dukan lokaci kafin rahoton shekara-shekara, sauran kudi da kuma samun kudin shiga tara kan kungiyar na aiki da kuma m balance lissafi 91, wanda a cikin ginshiƙi na asusun (kenan) na lissafin kudi ake kira - "Sauran samun kudin shiga da kuma kudi". A wannan yanayin, da rubutu asusu 91 dogara da ya kwarara daga labarin kuma (ko) samun kudin shiga, an hikimar tantance lissafin kudi ya kamata a bisa lissafin siyasa na kungiyar ta gudanar domin kowane abu dabam, shi zai ƙwarai rage wuya da abun da ke ciki na index a kimantawa da sakamakon da sha'anin. By wannan lissafi, su tabbatar da bude wani sub-lissafi na da wadannan shirin:

- 91/1 "Sauran samun kudin shiga" - an tsara don gani da dukkan nau'o'in (sai dai na gaggawa) samun kudin shiga na sha'anin, ba alaka da manyan ayyuka.

- 91/2 "Sauran kudi" - a cikin wannan sub-lissafi rubuta Sauran wadanda ba na yanzu aiki kudi.

- 91/9 "Balance of sauran samun kudin shiga da kuma kudi" - ƙulli daga asusun 91 sanya shi ta hanyar da sub-lissafi.

Aikace-aikace a jere 91

Wayoyi 91 a account ana harhada a kan tushen da-kafa farko takardun da aka cika lissafin kudi daidai da na kowa takamaiman irin kwarara da kuma yawan amfanin ƙasa. Amfani da takardun zuwa ga wadannan:

1. Accounting takardar shaidar da aka yi amfani da lokacin da shiga jami'a a samun kudin shiga (aiki, ba aiki, wasu) reserves na sauran biya, lissafi na farashin bambanci dauka a kan lissafi na inventories, adadi ajali.
2. A daftari da ake amfani da kirga da sha'awa a kan rance, rance, rance, samun kudin shiga daga hannu a cikin rabo (izini babban birnin kasar) na uku sha'anin, da samun kudin shiga daga ikon mallakar Securities.
3. Kaya List, samun kudin shiga da kuma kudi a kan tushen da wannan daftarin aiki suna da za'ayi a kan lissafi 91 a rubutu da aiki asusun a kan lissafin kudi na inventories, gama kaya, da m core da ancillary masana'antu.
4. Yarda da tsayayyen babban watsa nufin lokacin da debiting saura darajar aiwatar ko jefar da tsayayyen dukiya.
5. Kiyasta amortization takardar da ake amfani da su rubuta kashe da tara depreciation a kan aiki da abubuwan da suke a cikin haya.

Tafakkuri a kan zare kudi da asusun 91

A zare kudi (lissafi 91) sanarwa an yi kamar haka: da kudin na rike da sabis na dormant raka'a dukiya disposals, rubuta-offs na gyarawa dukiya, ma'amaloli da ganga, kafin lokacin asarar gano a cikin halin yanzu shekara, da m receivables, tara, bugun ga wadanda ba yi na contractual wajibobi, kasashen waje musayar, biyan bashin da yin amfani da rance, credits, rance, halin kaka na kai kara, da dai sauransu

Mu'amala da asusun

da bayanai nuna a cikin bashi lissafi 91

Score 91, da wayoyi a kan aro aka sanya a kan wadannan business aiki: Income daga sayar da tsayayyen dukiya, samun kudin shiga daga gratuitous samu na dukiya (aiki babban birnin kasar da kuma wadanda ba na yanzu), ya karbi tarar, bugun fanareti a karkashin kwangilar da counterparties, kasashen waje musayar bambance-bambance, dividends samu daga masu zuba jari a cikin wasu tarayya, samun kudin shiga daga rance, rance, Saide daga sayar da ko iskar dukiya, m aukuwa, da adadin m bashin masu ba da bashi da sauransu. d.

Mu'amala asusun zai yiwu

Kan aiwatar da rufe asusun 91

Ga kowane rahoton lokaci, bayani a kan maras aiki samun kudin shiga da kuma kudi data aka tattara a kan bashi da zare kudi asusun 91. Kafin kusa da kowane rahoton lokaci, da sub-asusun turnovers summed a kan dukkan hikimar tantance matsayi. Yawa (zare kudi) subaccount 91/2 "kudi" da kuma yawa (bashi) subaccount 91/1 "kudaden shiga" an kwatanta, gudun bambanci nuna wani riba ko asara daga sauran (da ba-core) ayyuka na kungiyar samu ga halin yanzu lokaci. A sakamakon adadin ne da ma'auni na subaccount 91/9. 91/9 Kowane wata da aka canjawa wuri zuwa da kudi da kuma tattalin arziki sakamakon da kungiyar da kuma ya kamata ba za a nuna a cikin shekara-shekara balance sheet (tsaka saura).

91 Rufewa da asusun sanarwa:

- dt 91/9 KT 99. An Rufe sub-account balance (kudin shiga).

- dt 99 KT 91/9. An Rufe net (hasãra).

Recording aka sanya a kan tushen da shirye-shiryen da lissafin kudi da takardun shaida, wadda aka nuna a cikin aiwatar da rufe da sub-asusun 91 asusun. A lokaci guda a kan bude sub-asusun turnovers tara sequentially, a ci gaba da dukkan rahoto na wucin gadi lokutan (wata-wata, na kwata, Semi-shekara).

Asusun (sub-asusun) '91 karshe rufe a karshen kowace shekara, da gyara daga cikin balance, consistently wadannan kasuwanci ma'amaloli:

- dt 91/1; KT 91/9 ƙulli daga wani sub-lissafi "Sauran Income".

- dt 91/9; a rubutu tare da KT 91/2 ƙulli daga wani sub-lissafi "wasu kudi."

A cikin shekara-shekara balance ta 91 da kuma ta sub-asusun ba za a nuna, duk abin da ya jũya kusa da kudi sakamakon. A nazarin da samun kudin shiga ga lokacin karkashin review maras aiki samun kudin shiga da kuma sauran kudin shiga dole ne ta kasance ƙasa da adadin 5-6% na jimlar girma, a cikin wannan yanayin, da riba daga kamfanin yana mai bayyana tsarin da aka samu daga babban shugabanci na kungiyar.