MariAccounting

Ndezvipi zvinyorwa zvekutumira kutumirwa kwezvinhu zvakasarudzwa

Chido chekufungisisa zvakanaka nzvimbo yakagamuchirwa, uyezve kutumirwa kwezvigadziriswa nekuda kwemutemo wemitero. Nzira yekupedzisira ichakurukurwa munyaya yacho. Izvo zvinofanira kuonekwa kuti zvinhu zvikuru (iyo inotevera inonzi inonzi OS) zvinowanikwa nemutengo weanopfuura makumi mana emabhules, uye hupenyu hwavo hwebasa haisi pasi pemwedzi gumi nembiri. Mari yezvimwe zvinhu inogona kunyorwa kamwechete kuti iwane mari.

Maererano nePBU 6/01, kutumirwa kwezvinhu zvakagadzirirwa kunopa kuumbwa kwenhamba yekutanga yezviwanikwa musi waAugust 08. Pano, mari chaiyo yekutenga kwavo uye kutengeswa yakawanda. Iri risiti iri mubhuku rino rakagadziriswa nekutumirwa kunotevera:

Kwete.

Operation

Dt

Cm

Receipt document

1

Kuwana kuwana mari

1.1.

Receipt yemari kubva kumutengesi

08

60

Sangano rekutenga uye rekutengesa, invoyisi

1.2.

Kuisa OS kushanda

01

08

Acceptance Act No. OS-1

2

Receipt kubva kuvatangi

2.1.

Receipt yemari yakagadziriswa semutengo wakagadzwa

08

75-1

Raira

2.2.

Kuisa OS kushanda

01

08

Acceptance Act No. OS-1

3

Kuvakwa neimba

3.1.

Mariro yekuvakwa kwesangano inoratidzwa

08

71, 10, 02, 70, 69

Pamberi pezvinyorwa, makadhi amashesi, mibairo

3.2.

Kuisa OS kushanda

01

08

Acceptance Act No. OS-1

4

Receipt pasina mutero

4.1.

Yakapiwa nzvimbo yakagamuchirwa pasina mari

08

92, 98-2

Chibvumirano chezvipo, chipo

4.2.

Nzvimbo yakakosha inoshandiswa kushanda

01

08

Acceptance Act No. OS-1

Mushure mekugadzirwa kwemari yepakutanga pa syn. 08 komisheni yakasikwa, iyo yakagadzirirwa iyo yakanyorwa zvakanyorerwa yekutumirwa kwezvinhu zvakasarudzwa. Kubva pane iri bhuku rekutungamirira, chimiro che OC-1 (chiito chekubvuma-kutumira) chakazadzwa.

Sheet 1 inosanganisira tsanangudzo yemutengesi (mutumi) uye mupiki, zuva uye nhamba yehurongwa, ruzivo rwezvezvinhu pamusoro pechinhu chacho. Izvi zvinosanganisira: zuva rokugamuchirwa kwechinhu pane account, iyo account (subaccount) yemuongorori, boka reAll-Russian Classifier, nhamba uye nhamba ye serial.

Pa peji 2 kune zvikamu zvitatu zvinowedzera hutano hwechinhu chinoparadzirwa. Yokutanga yeiyi izere nekutumira mutambo, kana wakamboshandiswa. Muchiitiko ichi, mazuva ekubudiswa, kutanga kwekushandiswa, kupedzisira kwekupedzisira, nguva yekushandiswa pashure pezvokwadi, yakawana kuderedzwa kwemhosva uye mazita ekukosha zvinoratidzwa.

Chikamu chinotevera chinopedzwa nemupiki. Iko mari yekutanga inoratidzwa nemari chaiyo kubva muna August 08 (kusina VAT). Kufungidzirwa upenyu hunobatsira hwezvinhu zvitsva hunotsanangurwa maererano neavo. Pasipoti, yekushandiswa kwechipiri-nekubatsira kwechikamu chekare (izvi zvinonyanya kuve musiyano pakati pemakoronike 5 ne4). Dzimwe nguva sangano rinofanira kugadzirisa kutumirwa kwezvinhu zvakasarudzwa izvo zvakanyorwa. Munyaya iyi, zvakakosha kusarudza hupenyu hwehupenyu hwavo, zvichienderana nehutano huripo pazuva rokugamuchirwa. Mune mabhokisi 3 ne4, zita uye chiyero chekuderedzwa kwekuderera kunonyorwa.

Chikamu chechitatu chinotanga kuiswa kwehumwe ruzivo pamusoro pechinhu chacho, apo zvakakosha kunyora pasi nekunyatsorondedzera maitiro avo anokosha kana mamwe maitiro.

Chikamu 3 chine migumisiro yezviedzo, kugumisa, magwaro matsvene, anoteverwa nechinesi cha sachigaro uye nhengo dze komisheni. Chikamu chechizasi chine zvinyorwa zvevanhu vane mhosva uye vanyori vezvikamu zvose.

Zvinofanira kuonekwa kuti kune marudzi akawanda emabasa ekutumirwa kwezvinhu zvakasarudzwa, zvakadai seS OS-1a (nokuda kwekugadzirirwa kwezvivako uye zvivako) kana OS-1b (pamwe chete muzvikamu zvezvinhu zvakawanda).

Bhuku reOC-1a risina hanya rinofunga nezvezvenhau dzose dzinodikanwa kupedzisa kupinda kwechivako kuchiita basa Maererano nezvinodiwa nemutemo. Pakuzadza iyo, teerera kune Zvimwe zvinhu. Pane peji 1, ruzivo pamusoro pekunyorwa kwehurumende kwekodzero kune chinhu chinoshandiswa. Chinyorwa chiduku chemukati pamusoro pemugadziri kana muvaki.

Chikamu chokutanga chemashizha 2 chinotsanangura mazuva ekutanga nekupera kwekuvaka, kuvaka, kuvaka. Itafura yakaderera yechitatu chechitatu inosangana nehupamhi uye huwandu hunhu hunoenderana nekuparara kwezvinhu zvinovaka maererano nepasipoti yekugadzira yechinhu. Mamwe ose e data akazadzwa nenzira imwechete seyomufananidzo we OC-1.

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