The chikwereti - iri ... Musiyano chikwereti kubva chikwereti

In nomurayiro, chikwereti ndiyo - chikwereti, izvo zvinogona kuva mugari (munhu), uye sangano (repamutemo), uyewo nyaya upfumi, kotoryi chikwereti.

Accounts receivable uye nhoroondo kunyorerwa. pfungwa

Pari, chikwereti vechikamu zvoupfumi ukama vava chikamu chikuru yose ezvinhu zveupfumi uye zvoupfumi turnover. Nokubatira ichi mhando munguva dzazvino sechinhu chakakosha, uye tinoda kuti Masvomhu zvemari.

Chikwereti kunogona kuva chikwereti uye chikwereti. Ndivo mhando chikuru chikwereti. Vakwikwidzi ose receivables uye payables vanoita maererano, ngava uye zvikwereti. Pfungwa chikwereti mhando iyi inofanira akagadzira zvizere.

Accounts receivable pakuverengwa zvinosanganisira chikwereti chikwereti kune sangano somugumisiro nekuita wayo nevamwe masangano kana vanhu vari zvoupfumi bhora. Kuvapo zvikwereti izvi zvinoreva kuti yesangano iri zvebhizimisi, izvo haafaniri kushandiswa roga uye nebato kuva.

Payables akataura mari mhosva kuti chikwereti vachifarira mumwe munhu, ndiani anofanira kubhadhara chikwereti. chikwereti ichi chinovapo kana yakabvuma nguva mubhadharo chokupika zvinosungirwa kuripwa yakatengwa nenhumbi, mabasa vakagamuchira rapera, uye kubhadharwa haina kuita. Kusiyana receivables kuti munhu wacho nechikwereti inoshandisa mari kuti hamuzi kwaari chokwadi, kuti inzira, vari pamusoro pake chikwereti mari.

Zvakafanana uye misiyano

Receivables uye payables inowanzowanika uye vakasiyana mumwe. Common kuti hwaro zvose chikwereti iri mukaha munguva pakati kuurayiwa uye muripo. mumwe mutoo kwakadaro ndiko kutadza kushanda sechinhu mari muripo nzira.

Musiyano zvikwereti zvimwe kushanda kwavo mhando sungiro kuti kunobvumirwa chikwereti.

Kusiyana nechikwereti kubva chikwereti

Kuti tinzwisise nevamwe unhu, zvakakosha kuziva kuti chikwereti - munhu ane basa kune mumwe munhu. Mune mamwe manzwi, ndiko mukweretesi pamusoro nechikwereti.

Ngava uye zvikwereti akasiyana mumwe nomumwe kuti ekupedzisira kodzero zvinoda kudzoka chikwereti wokutanga. Vaya akatora chikwereti, pane chimwe chete zvaunosungirwa - kudzorera mari.

Chii chinorehwa neshoko contractual ukama

Kazhinji chikwereti uye zvikwereti ndiwo dzomuzana mumwe mumwe. The chibvumirano pane iyi, anofanira ndanyarara hangu. Mune magwaro aya mumwe counterparties kutengesa zvinhu kana kuita chero mutoro, kupa basa, kuti vaite basa, uye zvichingodaro. N. The counterparty wechipiri chigadzirwa kana basa kubhadhara mukati yamunenge kondirakiti nguva. Mangoti pane kunonoka pamusoro muripo, akaita kunonoka munhu anova chikwereti. Nokudaro, chikwereti - a Muvaki uyo kunonoka mubhadharo chesungano.

Nyora-kubva receivables

Zvinofanira kurangarirwa kuti vakawanda chikwereti mari zvisina chinozoiswa nokukurumidza. Saka, kunyanya mari kuti mutero masimba, uyewo zviremera zvemari anogona kunyorwa akabviswa pachiyero jira chete pashure recalculation uwandu vachaitwa nokuda kubhadhara kuitwa mune ramangwana. Vashandi chikwereti Kazhinji achidzorerwezve zvikamu kwenguva refu, kuburikidza achinyima kuti mari zvakakodzera kuti inobhadharwa kwavari. Pangava vanhu vakasiya sangano uye asingauyi kubhadhara chikwereti nokuzvidira, muchiitiko ichi, mushure kukamurwa nguva yapera, uwandu chikwereti akanyorwa kure sezvo vaaida. Just anodarika zvakakwana refu yenguva kazhinji haana achidzorerwezve ari mari yaitarirwa kutaura.

Debit nhoroondo, uyewo mimwe chikwereti, zveakaunzi, pane imwe nguva apo inotevera mutero painopera. Kazhinji, mamwe mazuva kunyora kubvisa zvikwereti izvi mhando havana dzatangwa. Naizvozvo, kamwe kupera nguva kukamurwa kuti vamwe chikwereti, zvinofanira kunyorwa kure.

Mabasa angafunga Masvomhu vane chikwereti

Zvinokoshawo ndezvokuti nyaya receivable. Chinonyanya kukosha chikamu chizvidavirire zvinyorwa kuti vazvidavirire nokuda munataisireva. Maererano zvinokosha mutemo mutoro anogara kwakabatana kurudyi chikwereti kuti hake chikwereti Vanosungirwa kuita kwacho nemabasa. Chokupika sungiro iri pamutemo ukama imwe pfungwa maonero, chaizvo vanhu akabatanidza mashoko pamutemo ukama mose vaite ukama ichi.

Kana mumwe munhu - chikwereti - kuti nokuzvidira dzika zviito kuzadzisa mitoro, munhu wechipiri - akakweretesa - chero nyaya vanosungirwa kutora waivako ichi. Kana nechikwereti anokundikana zvinoenderana musengwa nokuzvidira, mukweretesi anogona kushandisa kudare kuti vatevedzere. Dare anogona kurayira chikwereti kuzozadzisa mutoro vateme ose pfuma yayo. Chimwe chinhu ndechokuti chikwereti - ndiye mhosva, saka ibasa kunogona kuitwa compulsorily nedare, uye mukweretesi haina kunodiwa, uye ane kodzero kuenda kudare kuurayiwa mitoro pedyo nechikwereti.

Mutoro nguva dzose ane chokuita mapato maviri - chikwereti uye nechikwereti. Zvinokwanisika kuziva huru nematambudziko akatarisana kugarwa chizvidavirire mashandiro pamwe chikwereti. Pakati pavo:

• mari kuyerera ndizvidavirire uyewo kufamba kwavo kushandiswa, izvo zvinofanira kuva wakakwana, akajeka uye chaiwo;
• pokuita uye kudzora mari uye muripo uye ugari kurangwa;
• nokuvumba sezvamunoita receivable nechivako yaro (ichi zvinosanganisira kutsunga nguva, rudzi chikwereti, etc ...);
• wakateya Zvinoumba hunoshamisa receivables.

Accounts richiratidza nhoroondo receivable

Mukusarudza ndizvidavirire mushandi anofanira kuratidza receivables. Vanofanira kufunga zvose nechikwereti. Account icho inorangarira zvikwereti izvi mhando, zvaitwa nemutoo tichitarisa pachiyero maakaundi.

Masvomhu All zvinofanira kuratidzei zvinotevera nyaya, izvo, akavapindurawo, kunze makamuri, vane mazita chaiwo. Ndokusaka № 60, 62, 68, 69, 70, 71, 73, 75, 76.

Vamwe chikwereti

Pakati yokuisira ose chikwereti dzinounzwa mamwe chikwereti - ndiwo vanhu, zvose izvo zvinofanira kuratidzei munhoroondo iri "Zvimwe ..." ari zvikuru akapa ino. It inobatanidza siyana uwandu re uyu boka. Izvi zvinosanganisira mitero vashandi bhadharika uye receivable kana vaigovera chero mari, zvakadai zvikwereti. Zvikwereti zvinogona rakapa kana kubva yesangano iri zvebhizimisi kana sangano, uye tichiregeredza mabhanga. On ino chete anoisa mari inodiwa kuti mari kubva kukuvadza. Uyewo panguva nyaya chinoenderana chikwereti kuti vanozvidavirira vanhu, ichiperevedza chinokosha tsika, chikwereti bhizimisi. Kune akawanda mari izvo akataurawo kuti nyaya.

Masvomhu nevamwe chikwereti

On nepakati nhoroondo aiendeswa nhoroondo Masvomhu vane zvikwereti siyana, asi vachibhadhara kuti neyake anopiwa, vari kufungwa misha nevamwe ngava.

Pari chati nenhoroondo rinoumbwa vakawanda nyaya kuti kutora Nhoroondo oparesheni, izvo kare zvawanikwa pamusoro nekuda 76, iyo yakanyorerwa nemisha pamwe siyana ngava. On chete nhoroondo nyaya uye kubhadhara kuti chikwereti.

Pari yakapiwa 377, izvo zvinoita kuti Masvomhu nevamwe ngava. Misha nevamwe chikwereti vava kuitwa pamusoro nhoroondo 685. Account 377 anopiwa kuti kutora nhoroondo nenhoroondo receivable achinyanya kubva vashandi, nyaya pamwe muridzi, kana vasina kumisa kuva yoga repamutemo. Sezvo kare akataura pamusoro, kubhadhara kuti mudonzvo nangana zviitiko apo ivo mhindu, kana vane zvimwe mitoro kuti mushandirwi.

Uyewo ari bhiri zvinoratidzwa 377 misha dzakashongedzwa rwezvemabhengi masangano, zvikurukuru mari uye makomisheni nokuda rwezvemabhengi mabasa sangano uye nemamwe marudzi zvakafanana mabasa inopiwa rwezvemabhengi masangano dzisina chokuita mabasa ane rwezvemabhengi sangano zvakananga.