Khoom vaj khoom tsev tshuav nyiaj li cas - ib yam ntawm cov qhov taw qhia ntawm accounting

Accounting yog ib qho tseem ceeb thiab yuav tsum tau rau txhua txhua lub koom haum. Ib qho ntawm nws lub ntsiab zog yog los compile ib tug tshuav nyiaj li cas. Qhov no pub rau tsis tau tsuas yog los mus txiav txim tau muab faib rau cov tswv cuab ntawm lub enterprise, tab sis kuj tso nws cov nuj nqis, thiab kuj tso cai rau koj mus nrhiav tau tawm tus nqi ntawm uas twb muaj lawm cov nuj nqis, cov nyiaj tau txais raws li ib tug tshwm sim ntawm ntau lawm thiab muag khoom profit khoom. Nws yuav tsum tau muab sau tseg uas zoo xws li cov suav yuav tsum tau ua rau txhua lub sij hawm nyob rau hauv kev ntsuam xyuas, txij thaum tag nrho cov ntaub ntawv rau cov uas sau nyob rau hauv tshwj xeeb cov phau ntawv thiab yog piav nyob rau hauv kom meej nyob rau hauv daim ntawv qhia cov ntaub ntawv.

ob lub Cheebtsam

Tshuav feem ntau yog nyob rau hauv daim ntawv ntawm ob yooj yim pawg. Nws yog ib qho tseem ceeb yuav qhia tau qhov tseeb hais tias lub xov tooj ntawm ob ntawm cov chaw yuav tsum sib npaug zos rau txhua lwm yam. Yog hais tias nws tsis yog, nws yog advisable mus xav txog ob qho kev xaiv: yog nyob rau hauv lub chav kawm ntawm suav thiab pawg accountant ua yuam kev, los yog muaj ib tug tsis zoo disguised thiaj li hu ua dub nyiaj department. Nyob rau hauv no ua ntej tov rau qhov teeb meem no yuav muab suav hais tias tsis tseem ceeb, tab sis, theej yooj yooj yim thiab prosaic ceev faj checking suav. Nyob rau hauv cov ntaub ntawv uas, yog hais tias muaj yog ib tug thib ob qhov teeb meem no, ces yuav ua li cas thiab yuav ua li cas hapless accountant, qhia rau tus neeg ua hauj lwm tag nrho cov paub tsoom fwv cov koom haum.

Khoom vaj khoom tsev tshuav nyiaj li cas - ib hom ntawm ib tug taw qhia ntawm nyob qhov twg thiab yuav ua li cas xa cov nyiaj ua lag luam. Nyob rau hauv lem, tus thib ob qeb (txwv tsis pub hu ua bottoming) illustrates dab los ntawm kev uas raug tsim thiab muab faib los ntawm cov nyiaj pab lub koom haum. Yog li, nyob rau hauv Feem ntau, cov nyiaj txiag muaj xws li cov nram qab no lub ntsiab ntsiab lus: qhov nqi koj tshuav ntawm lub khoom vaj khoom tsev - ib tug tam sim no thiab uas tsis yog-tam sim no cov cuab tam; lav yog hais nyob rau hauv daim ntawv ntawm cov peev thiab reserves thiab liabilities ntawm tag nrho cov hom. Rau ib tug ntau tseeb thiab to taub tag nrho ntawm no qhov teeb meem yuav tsum paub txog txhua yam ntawm cov khoom no ntawm cov nyiaj txiag hauj lwm nyob rau hauv ntau yam.

noncirculating nyiaj

Raws li twb tau hais, qhov kev soj ntsuam ntawm qhov nqi koj tshuav ntawm lub khoom vaj khoom tsev raws li nyob rau hauv nws ob lub Cheebtsam. Cov pab pawg neeg nyob rau hauv lo lus nug muaj xws li taag cuab tam, intangible cuab tam, cov kev tshwm sim ntawm tsis tas siv thiab ntau yam hom liabilities lub sij hawm ntev hom. Hais tias lawv yog cov tseem ceeb tshaj plaws rau cua thiab npaj dab, vim lawv yog cov yam kev pab txhua lub koom haum.

tam sim no cov cuab tam

Nws yog ib qho tseem ceeb yuav tau nco ntsoov hais tias tus nqi koj tshuav ntawm lub khoom vaj khoom tsev - yog tseem ua hauj lwm capital. Lawv feeb muaj nyiaj nkag los, nyiaj txiag kev nqis peev uas thiab khw. Nws yuav tsum tau muab sau tseg hais tias raws li tus nqi yog tam sim no nyob rau hauv lub Nqi Accounting, hu ua "net cuab tam rau cov tshuav nyiaj li cas daim ntawv." Nws yog to taub raws li ib tug tiag tiag teb nqi ntawm tag nrho cov khoom uas yog muaj los ntawm lub tuam txhab.

lwm cov khoom

Raws li niaj hnub kws tshawb fawb, cov tshuav nyiaj li cas ntawm cov cuab tam - yog tsis tsuas cov ob saum toj no pawg. Nws kuj yuav tsum tau dej num raws li cov khoom uas yog heev nyuaj yuav tsum tau xam tau tias yog tej khoom vaj tse. Piv txwv li, VAT thiab deferred cov nuj nqis.