The tsananguro katsamba pachiyero jira wayo muchinangwa mitsara dzemari

The tsananguro katsamba pachiyero jira - a fanira chikamu zvakataurwa zvemari. Zvinonzi nokudzorwa zvokudya ndima 5, kuti ndizvidavirire nhamba 4/99 «Accounting nhau nesangano." Gwaro iri rinoratidza udzamu ari sangano wacho rokuzvidavirira policies, kunodiwa kushandisa Kuongororwa rakazara zvose zviratidzi upfumi basa.

Ndisipo chinhu tsananguro chitsamba kusvika pachiyero jira anogona chete kuva mabhizimisi duku kana mumagariro nezvatinovavarira isiri purofiti masangano dzisiri fanira audits.

Gwaro rine:

• Kazhinji mashoko pamusoro kambani;

• mitemo aya;

• ruzivo rwakakwana pamusoro yesangano uye munataisireva;

• pakuenzanisa mamiriro;

• tinyatsonzwisisa simba rinomutsa kwemubairo

• ruzivo pamusoro mari uye mari;

• Assessment bhizimisi kwebasa;

• Information pamusoro vemumapato vanhu;

• ruzivo pamusoro zvakaitika pashure pachiyero jira, uye zvakawanda.

The tsananguro katsamba pachiyero jira zvinosanganisira mashoko pamusoro sangano: zita repamutemo zvizere, repamutemo chimiro, basa mamiriro, chaiko uye wepamutemo kero, kukura guru mvumo yakapiwa kambani havaoni uye avhareji nhamba revashandi. Data zvose izvi zvinoratidzwa pakutanga, uye vari kuteverwa ndima iri chizvidavirire mitemo. Ichi chinhu chakakosha kwazvo chikamu, nekuti pasina izvozvo, katsamba ichi zvisakakwana uye asingauyi kuwirirana runodiwa format. It kuzivisa chizvidavirire mitemo. Kana munguva ivo akachinjwa, ipapo rinotaura zvose kuchinja zvakaitika uye dzavo dzenharo.

Chetatu rine mashoko ose pamusoro yakatarwa yesangano, mumatanda makambani, uyewo mashoko pamusoro oupfumi zvemari uye zvikwereti. In pamberi kambani vari denominated mune imwe mari, vari akanyorwawo muchikamu chino. Wechina tsananguro chitsamba chinhu inosanganisira kuongorora uye kunyatsoongorora pachiyero mamiriro: Ratio, solvency, profitability, etc. Next kunobva mashoko anoratidza manyuko zvose mari uye mari yacho sangano, kusanganisira ita mutengano kwema.

Maererano Russian Ministry of Finance nhamba PZ-10/2012, tsananguro katsamba pachiyero jira inogona wakavhomorwa vakasununguka chimiro, nekuti hazvina chikamu zvachose mari nhau uye rakagadzirirwa kambani varidzi. Sample tsananguro katsamba pachiyero jira anogona kuwanikwa renhoroondo annexes kusvika dzeraundi tsamba Bazi Finance. Hazvina kuvhiringidzwa pamutemo tsanangudzo katsamba pakuenzanisa iri kuitwa tabular chimiro pakutsvaga sangano pachayo. Basa tsananguro - kuti decipher zvose mitsetse mashoko zvemari.

Rinotsanangura chitsamba - muenzaniso kubatanidzwa mune imwe chete gwaro mashoko chinoratidza zvose kumativi uye zvinobatanidzwa ebhizimisi. Mukupfupikisa, wakapiwa zvose dzinokosha mashoko. Gwaro Izvi zvakafanana kubatsira vose varidzi zvebhizimisi, uyewo yaivapo uye zvinogona makambani.