60 akhawunti. "Ama-Akhawunti ekhokhwayo" - 60 amaphuzu

Le nhlangano yenkolo yokulwela kunazo asebenzayo we ukugeleza kwezimali kwenzeka ezindaweni nezinkampani-osonkontileka. Izinga inzuzo kwempahla, izinkomba ekhona izikweletu, khona inhlawulo kukhona nendlela ahlola solvency yenkampani. Konke lokhu izikhundla Kuhlolwa abalingani engaba phambi engena izinkontileka.

Ishadi yama-akhawunti esetshenziselwa ezimali

Ukuze operation efanele izinhlangano ezimali, ehola zokubala intela amarekhodi, wadala ishadi olulodwa esezingeni akhawunti. Zonke izenzo zebhizinisi esetshenziswa ezilotshwe isikhundla okuhambisanayo. Ukuze ukwandisa nekusebenta isicelo bona zihlukaniswe amaqembu ngokwezindawo eziya kuzo. Forum ukuze uxhumane ibhizinisi nozakwabo iqala 6, ukukhokhela abahlinzeka - by 60, ne abathengi - 62, njll iqembu Kuchazwe lihlanganisa nokulandisa yekwentiwa kanye asebenzayo-yekwentiwa, ezembula notshwala zezimali ngaphansi waphetha izivumelwano kwezomnotho ...

Izinselelo ezibhekene uhlelo ezimali izibalo nosonkontileka

Ukuhlaziya ezomnotho ibhizinisi, ukusebenza kahle kanye nokwenza inzuzo yomsebenzi walo izwakalwa ngemibandela eminingi. Lezi zihlanganisa ukulandela ngomkhondo notshwala zezimali emizaneni nabaphakeli. Izimali ngu 60 inikeza ulwazi ezikuvumela ukwenza imisebenzi elandelayo:

• Ukulawula isimo izimali azikweleta izinkontileka abanikezeli bempahla kanye izinto (ulwazi olufanele kokubili abanikazi futhi ukuhlinzekwa kwezitatimende zezimali okunokwethenjelwa).
• Kumiswa base ulwazi. Ngesisekelo inzuzo yayo ifika isivinini yokulandelela. It is lisetshenziswe kumiswa imibiko zokuphatha.
• Ukulawula ukuhambisana nezibopho, isikhathi, umthamo we okulethiwe ubakhokhela.
• Ukuhlela ka ukukhokhela abahlinzeka ekwabiweni kwezimali.
• Ngaphandle kungenzeka ukwephulwa komthetho kanye nokuqapha izinkokhelo sekwephuzile.

Inombolo ye-akhawunti 60

60 esetshenziswa amabhizinisi njengoba balance sheet, kungakhathaliseki ukuthi okukhethiwe metering yokwenziwa uhlelo, amafomu enhlangano nezinhlaka zomthetho womsebenzi. Ludizayinelwe kubonise ulwazi ngamunye abahlinzeki kanye nezinkontileka. Isisekelo ekuqaleni akhawunti zimi kanje:

• isiphelo sesimiso Inkontileka supply kwezimpahla kanye izinto, i-main non-zamanje amafa, izimpahla angaphatheki;
• ukuhlinzekwa kwemisebenzi ezahlukene imvelo (Izinsiza, ukulungiswa noma kulungiswe izakhiwo, izakhiwo, imishini kanye nezinto zokusebenza);
• ukuthuthwa kwezimpahla;
• kubulawa imisebenzi izinkontileka nokunye. d.

Loluhlelo zifane yama-akhawunti accounting obizwa 60 "Izinkokhelo ukuba abahlinzeki kanye nezinkontileka." Generalized zokwenziwa amarekhodi ayagcinwa ngoba zonke izinhlangano. Ukuze abahlaziyi kukhona nama-akhawunti amancane. Esikhathini balance sheet ngu-60-ke kubonakala ngefomu ezuziwe ne likhombisa inani lezikweletu wabo bonke abahlinzeki kanye nezinkontileka. ezimali Analytical ukuze uthole ulwazi olunembile futhi umgomo kumele iqhutshwe ku-counterparty ngamunye noma inkontileka.

Document ukuphathwa 60 akhawunti

esetshenziswa 60 ukuze kwakhiwe isiphetho ukunyakaza nge ibhizinisi nozakwabo. kuso ukunyakaza kungenxa kokuthola lezi zincwadi ezilandelayo:

1. -Invoyisi, waybill imibhalo ukuvela amabhizinisi izikweletu ngenxa zokwakha noma amasevisi elihunyushwe, noma inkokhelo yokukhansela kusengaphambili. -Invoyisi futhi waybill futhi inkolelo for kumiswa ncwadi ukuthenga (VAT irisidi).
2. umyalo wokukhokha noma imfuneko isitatimende sasebhange ukukhonza ukuze sinqande okumele zikhokhelwe osonkontileka kanye nabaphakeli.
3. Ukuhoxiswa ukushelela, ukuqedwa esinqunyiwe noma ingqikithi izikweletu ngokheshi, ngokusebenzisa izinhlangano imali komunye oyedwa.
4. isitifiketi Ukugcwaliswa, okuyinto ngemvume zombili, kuthathwa ngokuthi isisekelo sokukhokha isamba elicacisiwe inkontileka.
5. Credit oda wenziwa ngu-60 ebhange uma kwenzeka ukubuya phambilini ikhokhwe buyiselo ngaphambili of lemali isimangalo ngokheshi izinkampani umhlinzeki.

Lapho izimpahla izimpahla ngaphandle yokuthi kokuthola idokhumenti kuyabonakala phezu amarejista. Ngesikhathi ukunikezelwa kwama-invoice okuthengisa ngu 60 kushintshwe for umehluko phakathi ezimali ukubaluleka amanani lezimpahla futhi imibhalo okufakiwe.

Ukuze akhawunti ukuthengiselana 60

Balance, yokwenziwa 60 ikhombisa izindleko zokubala ezivela Inkampani lemali ekweletwa osonkontileka. Balance ekuqaleni kanye ekupheleni kwesikhathi, njengoba umthetho, kuthiwa ivela. Ngu abanikeli ngakunye kungaba ibhalansi debit esimweni zangaphambi yokukhokha ngokuvumelana nesivumelwano. Ngo ukuxhumana ne-debit loan akhawunti 60 kungenzeka yalama-akhawunti alandelayo:

• 07, 08 - ukuthengwa, sesimanje, ukuthunyelwa kwe-non-zamanje amafa;
• 10, 15 - izinto, izimpahla etholakele umphakeli;
• 19 - I-VAT lemali ezilotshwe imibhalo lokuthumela;
• 20, 23, 25, 26 - imisebenzi yizinhlangano ngaphandle, izindleko ukwanda ezibangelwa eyinhloko, ukukhiqizwa yesibili, jikelele noma izindleko phezulu ;
• 41 - ethengwayo;
• 43, 44 - ukwanda ukuhweba izindleko ngenxa ukuhlinzekwa kwezinsizakalo izinkontileka;
• 50, 51, 52, 55 - imali ukheshe noma non-cash amafa kubadayisi (amanani overpaid, okwenza ingxenye kusengaphambili ngenxa ukungabi nakwenzeka supply kwezimpahla noma iqembu ukuthumela umlingani ngokuya izinga noma ezinye izizathu, ukukhokhela isikhalazo ikhasimende);
• 60 - offset ngaphambilini ikhokhwe endaweni kusengaphambili isamba;
• 66 - eqeda of loan wesikhathi esifishane (loans) ngenxa isabelo yesivumelwano;
• 76 - inani izimangalo ezenziwe umthengi;
• 79 - inhlangano isambulela ikhokhwe setha egatsheni noma inkampani kwezimpahla kanye izinto;
• 91,2 - exchange rate (negative) umehluko ngokusho izibalo usebenzisa lwemali ukwesulwa nezinye izindleko.

D ukusebenza kwe-akhawunti 60

I-akhawunti debit ibonisa ukuthengiselana ezihlobene ukukhokhela akhawunti ekhokhwa kwi counterparty ethile. Amaphuzu 60 Ukuthumela kwi-debit e ukuxhumana ne izinto ezilandelayo:

• 10, 15 - ukubuya wathola kusukela wempahla nemisebenzi izinto;
• 50 - nokukhokhwa invoyisi noma sokukhokhwa kwesikweletu ngokusebenzisa inkampani imali imali ekhona;
• 51 - ukudluliswa cashless kusuka kuma-akhawunti wamanje noma ezinye;
• 52 - ekubalweni abahlinzeki lwemali (ngokuvumelana nemibandela yesivumelwano);
• 55 - Ukukhokhwa kwezimali avala phezu kwezidingo (imali ngaphambili adluliselwe zokuhlala noma amanye ama-akhawunti lenhlangano incwadi ekhethekile wesikweletu ebhange umamukeli, inani lemali ebekiwe izibopho isivumelwano sokuthula isiginesha zombili izinhlangothi);
• 60 - kusengaphambili uyasho ikhokhwe ngaphambili;
• 66 - ekucimeni izikweletu osonkontileka ngezithukuthuku loan yesikhathi esifushane;
• 76 - Isabelo yesivumelwano isabelo izikweletu esivuna a inhlangano yesithathu;
• 92 - bhala-off akhawunti elotshwe kulezi zimo ezilandelayo: kwesikhath kwesikhathi, ukuqedwa izinkampani ayemkweleta, exchange rate umehluko, lemali revaluation esikweletini, izinhlawulo zinikelwa inkontileka.