Kugadzirira mashoko zvemari

Maererano nomutemo "On Accounting N 113-XVI» yeRussian Federation, vakagamuchirwa muna 2007, kuronga boka zvemari nhau, inova musimboti ndizvidavirire zviri vanosungirwa musoro. Izvi zvinodiwa anoshanda makambani ose uye masangano vakanyorwa mundima weRussia.

Kunobatsira Financial Mitsara

Hurumende haisi pasina chikonzero rinokoshesa zvikuru nyaya iyi. Pashure pezvose, nguva dzose uye chichiitwa nhau dzemari Inopa yakakodzera uye kukanganisa-isina miscalculation kwemitero uvabhadhare kuti bhajeti. Izvo zvinoita kuti abudirire kushanda hurongwa nonproductive. Izvi zvinoreva kukura uye kuwana simba, uye mamiriro pacharo.

Uyezve, hurongwa kwakakodzera zvemari nhau kunoita kuti ubudirire kwekuronga uye basa kukura wekambani, icho pamwe chete nemamwe mapoka kunobatsirawo pamusoro pokumuka upfumi munyika yose.

Kuva mukana mwedzi wose kuona dzaona nemigumisiro zvemari, kusanganisira kubudiswa uye systematization pamusoro uwandu zvose misangano panguva iyi zvoupfumi uye zvemari kwema tichitarisa mari, mutungamiriri akasimba anokwanisa zvakanaka kuongorora dzemari kambani, uyewo kuronga zvimwe zviito kusimudzira zvavo chirongwa bhizimisi.

Ndezvipi mitsara mari?

Financial mashoko - iri hurongwa akagadzirwa zvabuda zvemari zvinoratidza zvemari nzvimbo kambani imwe nguva. Zvinonzi akaita kushandisa nhoroondo Zvirongwa zviri ndizvidavirire matafura, magazini, mirairo kana zvimwe zvenhoroondo uye rine mari mabasa sangano kwenhumbi kana zvigadzirwa, pfuma, kuchengetedzeka, uye zvakasiyana-siyana, kusanganisira mutero, munataisireva.

The kushanda mashoko zvemari kunotsanangurwa iine dzakananga zviratidzo. The chikuru zvinhu zvakataurwa yemari mapoka kana rokuzvidavirira nzvimbo, zvakadai pfuma, Nokutendeka, munataisireva, mari, mari, kurasikirwa uye purofiti.

guta Own wekambani, pfuma uye munataisireva tiri zviratidzo ekudzidza pfuma uye mari iri rakasimba, uyewo manyuko mari iri pakati nhau nguva. Vamwe zvinhu zvinoratidza zvemari uye zveupfumi akavhiyiwa kuti kwakatungamirira kuchinja zvose nokururama uye unhu uye munataisireva. A kuratidzwa kuchinja mari yose zvinhu izvi zvakaitwa kushandisa rakakodzera nhau siyana.

Marudzi mashoko zvemari

Uchishandisa Mhando nemishumo iri kurumbidzwaka. Naizvozvo, chimiro anogona kukudziridzwa nesangano pachayo. PBU 4/99 rinotaura huripo uye zvinodiwa kwavari. Marudzi anotevera zvinoshandiswa gadziriro yayo yose mashoko mari:

- mashoko kuchinja yatarwa uye kushanda guru ;

- pakuenzanisa pepa iri zvebhizimisi;

- mushumo zvakanangwa kushandiswa mari;

- mashoko kuratidza sangano mari;

- mupanda kusvikira pachiyero pepa;

- mari mashoko, ichirondedzera Zvakawanwa varasikirwa.

Uyewo kucherechedza ndechokuti madiki, vane mabasa regai kusanganisira odhita mishumo hadzibudisi kugadzirira mashoko zvemari muchimiro N 3 (Statement nokuchinja noumhizha), ari chimiro N 4 (mari aibuda mashoko), muchimiro N 5 (mupanda kusvikira pachiyero jira) uye imwe tsananguro akacherechedza. Vose siyana pamusoro payo kunoonekwa sechinhu chikuru mushumo pamusoro purofiti uye kurasikirwa nhoroondo uye nengaidzo pepa.