Lekhetho ledgers

Ho ea ka Serussia lekhetho Code sebetswang le lefa makhetho ba hlokahalang bakeng sa e mong le e ngolisitsoeng ka naha ea Federation ya mokgatlo kgwebo. Boikemisetso nepahetseng ya tjhelete e hlokahala ho lefa tekanyetsokabo ke ke ha khoneha ntle khanna kamehla le tsoelang pele la tšoasoa le ho e lokisa ya data tlhamiwe fumana ka tsela ea khoebo ho khetheha le tshebetso tsa lichelete. khethehileng lekhetho le boikarabello ngolisang sebelisoa bakeng sa boiketlo ba tshebetso.

Ena e thehiloeng ke liketso molao tsa mefuta e meng ea litokomane, eo ho eona ho dipalelo hlokahala di o atlehe:

- generated lekgetho le ditshenyehelo;

- hlalosoa lethathamo la litšenyehelo deductible merero lekhetho ka nako ea mo tlalehelang;

- boleng tlhamiwe tsitsitseng ditjeo ho abelwa ho linako tse latelang;

- litokisetso tse;

- ile a fihlela qeto e boholo ba moralo oa tšebeliso ea sekoloto.

Ngolisang ea boikarabello lekhetho bakeng sa lekhetho generated ka sebōpeho sa melao-motheo ea tsitsitseng mefuta e meng ea libuka le boikarabello kapa limakasine tsa, 'me mecha ea litaba ea elektronike.

Analysis ka manolotsoeng lekhetho

Katisediwa ledgers lekhetho - e hlophisitsoe foromo, e na le boitsebiso bo le ntaela ea litlaleho tsa digital bakeng sa tse itseng nakong ea lekhetho, ntle le ho sebelisa litlaleho. Di sebediswa bakeng sa ho boloka le ho hlophisa boitsebiso, le ponahatso ea eona e leng manolotsoeng ya botlaaseng lekhetho, e tsitsitseng ka ditokomane mohloding, hammoho le sephetho sa ho hlahloba direkoto tsa lekhetho.

Khaolong e mashome a mabeli-bohlano ea lekhetho Code ea Russia melao-motheo ea lekhetho le boikarabello tse hlahisoang. Motheong ena, Lekala la Lekhetho le mesebetsi ea ka tsebiso ea ka December 2001 li ne li e filwe ho sebelisa ngolisang mantlha ho bona hore palo ea menehelo etsa moralo oa tšebeliso ea.

Lenane la ngolisang lekhetho

Hona joale, ba boholong ba taolo lekhethong ledgers latelang lekhetho tsitsitseng:

1. hlahloba registratevi bonahatsa sebopeho chelete bontša boleng ka chelete le boikarabello Sepheo;
2. hlahloba registratevi bontša matlotlo cushioning intangible;
3. balwa registratevi boleng lihlahisoa tse tala kapa tshwaanetse LIFO mokhoa;
4. hlahloba registratevi bonahatsa boleng ba thepa decommissioned kapa e tala ka nako e itseng;
5. 'ngolise hore hona joale bontša boleng ba lintho tse ngotsoeng-theoha bakeng sa nako ba lekhetho;
6. 'ngolise hore jwale bontsha mehloli e mpe le melato tsitsang bakeng sa nako ya tlaleho eo;
7. hona joale ba le ngolise ya ditshenyehelo tse baketsweng, ho bonahatsa boholo ba tjhelete bakeng sa inshorense ea boithatelo ya basebetsi bakeng sa nako jwale;
8. Ngodisa ditshenyehelo jwale, moputsong bakeng sa ho lokisa ka nako jwale;
9. hlahloba ditjeo registratevi rerile bakeng sa ho tsosolosa mosebetsi oa e ileng ea nako ea hona joale le nakong e tlang;

10. Ngodisa ho fedisa, bontšang fumaneha qeta mehloli tabeng ea ho tiisetso ya lokisa mahala;

Tlosa e ba le ngolise 11. balwa mehloli coefficient ho sa tsotellehe se le tiisetso ho lokisa sebaka;

12. boikarabello ngolisa, hlophiswa ho latela tlaleho ea inventory le ho bolela letsatsi le boholo ba litlaleho tse mpe ikentse likolotong;

13. The boikarabello ho 'ngolise hore litlaleho receivable o entsoe ho ea ka inventory ka letsatsi ho leka-lekana lakane;

14. boikarabello direkoto tsa lokisa ka tjhelete e ya inshorense motheong oa likonteraka basebetsi bakeng sa inshorense ea boithatelo;

15. The boikarabello ho ba le ngolise ya ditshenyehelo kgwebo sebelisa mehaho ke inshorense;

16. ditransekshene le boikarabello ba le ngolise ka bao e seng sebelisa mehaho ditshenyehelo kabelong ya reng, a bua ka nako e tlang.

Ntle le boikarabello le boikarabello litokomane mona kgothaletswa, mokhatlo o hlophisitsoeng oa eketsehileng ngolisang lekhetho le boikarabello ka etsoa. Ba ka 'na ba atoloswa, arotsoe kapa ho seng joalo sokoloha, e thehiloeng litšobotsi motho ya mosebetsi ya moruo le lichelete tsa mokhatlo o hlophisitsoeng oa kapa kgwebo.