Chii chinonzi debit? Accounting debit. Zvinorevei debit nhoroondo?

Zuva nezuva, tinofanira kuita zvakasiyana-siyana kutenga, kubhadhara utilities. Dzimwe nguva isu shanyira kuratidzira, mumaresitorendi uye zvimwe varaidzo yokuitira. Kazhinji, isuwo kushanda kakawanda vachawira kudivi mabhazi kana kwako motokari. Kureva, zvakare, isu kubhadhara peturu uye kushandiswa kwemichina. Asingazivi, tiri kutarisana nerimwe zuva, kunyange panguva inokosha sandara, pamwe zvinokosha kuti ndizvidavirire. Panyaya iyi, dzinokosha pfungwa nako ane hanya, ndizvo okuti "debit" uye "chikwereti". With yokupedzisira tsanangudzo vomunyika yedu zvakawanda kana zvishoma nomuzikamwi. Uye ndizvo zvakataurwa debit - havasi vose. Ngatiedzei kutsvaka yakawanda iri izwi.

Nhoroondo chiitiko

Mashoko okuti "debit mwero" rinowanzoshandiswa pakutaura nyanzvi uye mabasa nezvoupfumi, vanamuzvinabhizimisi, masangano mari siyana uye zvemari masangano. Kuti kunyatsoongororazve kunzwisisa hunhu matangiro uye chinangwa wokushandiswa tsanangudzo iyi, ngationei kare. Mumutauro ano Russian rinoshandiswa vazhinji chikwereti mashoko. Shoko rokuti "debit" ndiyo imwe yakadaro. Akauya kwatiri kubva mutauro wokuGermany. Kunyange zvazvo yakatangira akatora uriri muUmambo hweRoma. chimiro Its remavambo tsananguro Debitum (Latin), izvo zvinoreva "chikwereti". Over kwayo pfupi chimiro - debet - rinowedzera kutsanangura pfungwa iyi uye rinoshandurwa se "ine." Zvinokosha kuziva kuti shoko iri dzinounzwa ari chivakashure of. Kubva pane girama Latin, ichi zvinoreva rutapudzo pakati pfupi, akavezwa. The hafu izwi rechipiri rinoshandurwa kuti "zita" kana "kuva". Nokuva zvakamisa hurongwa maviri akawana uye zvinorehwa "debit", "rutapudzo yacho iripo zvinhu."

zvakafanana mazwi

A tichienzanisa mutauro Chirungu. Hazvina aripo mune zvinenge kufanana neshoko yakarondedzerwa rokuti chikwereti. Kushandurirwa guru uye simba pfungwa iyi ndiyo "basa".

Uyezve, zvinoita here kufunga mubvunzo "chii debit" uye kubva achitandadza maonero chaiko. Somuenzaniso, shoko iri kutaura French akatanga kushandiswa nenzira yokureva "chokubuda." Mumwe yakawanda zvekuvaka (mafuta, gasi, mvura) kuti inopa kwaibva kwenguva yakati, uye ndiye goho. Cherechedza kuti muviri pfungwa Rinopereterwa zvakasiyana: kuburikidza "uye."

zvemari kuzivikanwa

Pari okuti "debit" rinoshandiswa kazhinji, kunyanya kana pakutevedzera upfumi ugari chiito. Zvinoreva ano shoko kunooneka zvachose mune mufambiro rwezvemabhengi kushandiswa. Under chero ezvinhu kana zvakakodzera kubvisa mari kubva nhoroondo yeGmail.END_STRONG wacho, pane debit, t. E. Nyora-kure mari.

Funga muenzaniso. Iwe vakasarudza kubhadhara basa Provider kuti mabhuku acho. Pasi chibvumirano, muripo anogona chinoitwa pamahombekombe cheki. Nokutengesa anoenda kubhangi uye anopa kuchengeteka kune gona munhu. Muchagamuchira shoko kuti uwandu "H" rubles waibatanidzwa debit nhoroondo zvaunazvo. Kureva mari yave yakazarirwa nokuda humwe nyora-offs.

The chizvidavirire mitemo emapoka

Ndechipi debit sezvo kubvunzwa pfungwa? sangano ose, zvisinei muridzi uye chinangwa webasa vanosungirwa kuita zvachose yaidzorwa chizvidavirire mitemo.

Kazhinji, izvi mhando yebasa zvinosanganisira basa pamwe bilateral matafura - nyaya. Mumwe nomumwe wavo ane pachake nhamba yaro uye zita. Zvisinei, boka rose nhoroondo unobatanidzwa pasi Generic rokuti "Balance Sheet". Kuruboshwe divi tafura anomirira "debit". Accounts, ndizvidavirire kune nhamba huru. Panguva iyoyowo, zvichienderana norudzi sangano rinoshandiswa chete vamwe.

"Active" debit

Nhoroondo Chero ndezvaiye mumwe mapoka matatu "Balance Sheet". Rinogona kuva basa, pusa kana tichishingaira-pusa. In muchikwata yokutanga nayo anoshumira debit kuuya chikamu. Somuenzaniso, aibuda zvinhu zviri yokuchengetera zvinhu iri nokutengesa. The chizvidavirire sangano zvinyorwa (kupinda) achava sezvinotevera:

Panyaya iyi, zvinoreva "debit" se "zvinoderedza kuti rinowanikwa" rinoreva anokumhan'arira. Kureva Kuwanikwa zvokuvakisa yakaderera kubva nokutengesa. Uye sangano akataura chikwereti chake. Nengaidzo zvinofanira kuripirwa kuchinjwa zvinhu zviri ezvinhu chinyatsotsanangurwa ari kondirakiti.

The pfungwa yechipiri

Mukuwedzera basa debit uye atore pakatarisana nzvimbo. Izvi zvinoitika kana nhoroondo iro pokuvhiyiwa rinoitwa, ari kungogara. Funga muenzaniso: sangano akatora pfupi-izwi chikwereti ari uwandu 10 000 mari dzakabatana. Azvidavirire nokuda kwemari iyi munhoroondo sangano iri pakutsvaga oparesheni. Muchiitiko chino, zviri rechi90 nyaya "Short-rokuti borrowings".

Mhosva kuratidza mari kuyerera uye kuti mune iyi tiri kuziva zvakawanda yakawedzera chikwereti sangano ezvemari Organisation.

Kana boka inobhadhara mbiri, pane mukova uye kurutivi rworudyi. Somuenzaniso: sangano vakatora pfupi-izwi chikwereti ari uwandu 10,000 Currency dzakabatana uye akaita pamusoro mutsividzo 1000 mari dzakabatana. Zvadaro, wiring iri sezvinotevera:

Kureva kuti chikwereti kubva pamahombekombe, kambani anova chikwereti chacho (nayo akaderedza yesangano raJehovha pamahombekombe nokuda yaizvozvo). Uyewo, sokubhadhara chikwereti, kambani anoita rimwe basa. It achiposa kune chevanorwara zvemari (nayo anowedzera Kuwanikwa mari). Panguva imwe chete iyi sangano kunoderedza ayo nyaya receivable. Nengaidzo rinomiririra vakasara. Akaverenga debit nhoroondo imwe nguva: pamwedzi, Quarterly, pagore.

mhedziso

Nokupfupikisa apa, tingati kuti debit kwakadaro? Chinonyanya kukosha - zviri kugamuchira zvawanyora pachiyero pepa kwesangano. Debit vanoshingaira Nhoroondo zvinoreva kuwedzera uwandu nezvinhu vakagamuchira, mari uye zvimwe zvinokosha. Pakunyora kwema izvi kazhinji rinotanga pazuva rokutanga uye inoguma pazuva rokupedzisira zuva nhau mwedzi. Kana nhoroondo iri pusa, ari debit rinoratidza zvinoderedza mari sangano kana ayo chikwereti rakawedzera kumapati rechitatu. Kana basa akavhiyiwa ino akasarudzwa mwedzi nguva.