Entries xisaabaadka suurtogalka ah ee caasimada idman

Abuur ganacsi oo muujinaysa caasimada bilow-up for ay sii wadi a. In shuruud maanta jawi dhaqaale ee madax bannaani dhaqaale waa control adag in ka badan lacag caddaan ah la barwaaqaysan eegin xawaaraha ay dhaqdhaqaaqa. Caasimadda idman waxa lagu gartaa dhaqdhaqaaqa hoos iyo dhaq-yar, laakiin sax ah ay diiwaan-iyo isticmaalka ku xiran tahay faa'iidada shirkadda kasta.

Idman (reserve) Fund

Laga soo bilaabo meel sharci iyo dhaqaale ee caasimadda idman bixiyaa saddex hawlood oo muhiim ah:

1. Damaanad. Heerka idman caasimada Accrual adeegtaa sida rahaamad ka mid ah waajibaadka in deynta.
2. Qaabdhismeedka. Tirada iyo size of qaybgalka milkiilaha kasta (aasaasaha) ee magaalada idman go'aamisa xaddiga uu dakhliga iyo heerka ka qaybgalka samaynta go'aamada macalin.
3. Bilow. Siinta hanti marxalad hore ee shirkadda.

Marka la qeexo, caasimada share - waa wadarta hantida in milkiilaha (Aasaasayaasha) maalgashiga mustaqbalka shirkadda. Iyadoo ku xiran qaab sharci ah ee ka diiwaan gashan, milkiilayaasha suurto gal ah, iyo baaxadda jidka urur doortay si ay u abuuraan fund caddaalad. Sida aasaasihii tabarruca uu samayn kartaa:

• Cash (lacagta caddaanka ah, non-caddaan ah, lacagta) lacag.
• Non-ee hadda (oo ka hawlgala, non-soo-saarka) hantida.
• hantida dhejisa (with qiimaha lagu qiyaasay).
• Securities.
• Deymaha hadda jira.

Haddii version mid ka mid ah Abuuridda dhajiyay caasimada idman waa inay muraayad u caddadka lacag bixinta kasta iyo habka loo isticmaalo ee baahida shirkada.

xisaabaadka

Xisaabiyo 80 "caasimada Idman" waxaa la abuuray si ay u muujiyaan dhaqdhaqaaqa oo dhan hawlaha iyo formation of lacagaha kaydka ee shirkada. Account dheelitirka dadban, waxaa loola jeedaa in u dhiganta accrual dhabta ah ee lacagta ee magaalada, waxaa nidaaminaya sharciga Ruush iyo ururada statutory. Dhajinta caasimada magacaaban la aasaasay at Abuurkiisa oo xilligan isbedelka ay size jihada of korodhka ama hoos u dhac. sixitaanka kasta oo xaddiga ku cad xaashida dheelitirka ee shirkadu ka, waa in la isku raacay in milkiilayaasha oo dhan iyo ka mid ah articles of Iskudarka. Analytics sameeyey milkiilaha kasta si gooni gooni ah. Debit 75 ;: hawlgalka xisaabaadka waxaa ku qoran sida xarkaha ugu horeysay ee caasimadda magacaaban Credit 80.

Suurtagalnimada of sii kordhaya tirada fund ah

By kordhaya share milkiilayaasha shirkadda (idman) fund faaiidaysan karaan noocyo kala duwan oo hanti. Iyada oo ku xidhan loo isticmaalin lacagaha soo saaray kaalin caasimadda. Dhajinta waxaa la sameeyey sida soo socota:

1. Debit 52, 51, 50, 55; 80. Kororka siinaya deyn lagu maal caasimada idman lacag kaash ah, oo ay kala iibsiga in,, account hadda gaarka ah lacag ajnabi ah shirkada.

2. Debit 41, 10, 11; Credit 80. Deymaha hadda jira (qalab, badeecada, alaabta ceeriin) waxaa ka mid ah in fund milkiilayaasha reserve ah.

Sidoo kale waa suurto gal ah in buuxsama caasimada idman Dhajinta hantida waxaa la sameeyey sida soo socota:

1. Debit 01; 80. The fund credit idman dhigay wakiilka aasaasiga ah.

2. Debit 04; Credit 80. hantida carqabad ku qaaday sidii kaalin caasimada idman.

Isbeddel ku jihada of sii kordhaya xaddiga caasimada u ganay waxaa lagu sameyn karaa iyadoo oggolaasho dhammaan milkiilayaasha kharash ku faa'iidada, taas oo aan la dhex Aasaasayaasha ah qaybiyey, markaasay cid u direen (share) shirkadda idman fund: AT 84; Fuliyaan shirkad 80. Sidaas oo kale kor u hantida laga yaabaa inuu dhaco caasimada dheeraad ah ama reserve fund, taas oo saameyn ku ah fiilooyin u dhiganta iyo isbeddel ah ee dastuurka (dastuurka) documents shirkada.

Hoos u dhaca Sanduuqa

Goo dhigay size share caasimadda ayaa suuragal ah keliya qeyb ka mid ah milkiilayaasha oo dhan. dhiirogelin The of tallaabo this waxaa laga yaabaa in xaaladda maaliyadeed iyo dhaqaale ee shirkadda. Laakiin hoos ugu badan waa natiijada bixitaanka ikhtiyaar ka kooban ansixiyey oo ka mid ah aasaasayaasha dhowr ama mid ka mid ah milkiilaha. Isla mar ahaantaana muujinta wadarta caasimada idman waxaa had iyo jeer ma la dhimay, saamiga lacagaha shubo by milkiilayaasha hore, waxaa laga iibsan karaan in ciidanka. Dhajinta wadaagaan caasimadda, haddii ay dhacdo of hoos u, tirada soo socota:

• Laynaysa, 80; Cr 01, 04. go'an Return hantida, IA qaaday sidii kaalin caddaalad.
• Laynaysa, 80; Fuliyaan shirkad 10, 41, 11 Return of qalabka, alaabta, milkiilaha, ayaa laga saaray aasaasayaasha shirkadda.

Haddii darsaday in lacag caddaan ah ama aan lacag caddaan celinta laga yaabaa in ka ganacsiga ama lacag caddaan ah dejinta iman, lacagta qalaad xisaabay: Am 80; Fuliyaan shirkad 50, 55, 51, 52. Si looga fogaado cawaaqibka xun ee ka bixitaankii oo ka mid ah hantida hawlgalka ganacsiga (caasimada ka shaqeeya, oo aan hadda, wax), milkiilayaasha xaajooto karaan dib u celinta ah ee qayb ka mid ah soo bandhigay ee qasnadda statutory lacag (kaash ah, non-lacag caddaan ah) oo macnaheedu yahay. Si taas loo gaaro, qiimaynta hantida, qiimaha haraaga ah waxaa loo xisaabiyaa.

isbedel milicsiga

Haddii dhaqdhaqaaqa mid ka mid ah lacagaha ee caasimada idman waa inay bixiyaan caddayn dokumeenti ah. Waxaa ka mid ah daqiiqo oo kulanka ka mid ah Aasaasayaasha ee (milkiilayaasha), saxiixay iyo shahaado ka qaybgalayaashu. On ay ku saleysan isbedelka ku sameeyey waraaqaha dastuurka ah. Howshaan waxay qaadataa muddo dheer, wuxuu u baahan yahay sixitaanka ah diiwaanka, si dhaqdhaqaaqa account 80 "caasimada Idman" waa dhif.