2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28
Tshuag yog ib daim ntawv ntawm cov khoom ntws ntws. Ntawm txoj kev los ntawm qhov chaw ntawm qhov tshwm sim mus rau cov neeg siv khoom kawg, nws tuaj yeem khaws cia hauv txhua qhov chaw. Tias yog vim li cas nws yog ib txwm ua kom paub qhov txawv ntawm cov khoom lag luam, cov khoom siv raw, cov khoom tiav thiab lwm yam.
Basic definition
Nws hloov tawm tias cov khoom lag luam yog cov khoom siv, cov khoom siv raw, cov khoom, cov khoom tiav, thiab lwm yam khoom muaj nqis uas tos tus kheej lossis kev lag luam. Lub xub ntiag ntawm cov txiaj ntsig zoo li no cuam tshuam nrog cov nqi tseem ceeb thiab cuam tshuam rau cov txiaj ntsig ntawm kev lag luam. Yog tias cov khoom xav tau tsis muaj, nws tuaj yeem ua rau txo qis ntawm kev muag khoom, nrog rau cov neeg siv khoom tsis txaus siab. Vim tias tsis muaj cov khoom siv raw rau kev tsim khoom, kev cuam tshuam lossis kev hloov pauv hauv kev tsim khoom yuav tshwm sim, thiab qhov no feem ntau ua rau cov khoom tsis txaus thiab cov nqi ntxiv.
Nuances
Zoo thiab qhov ntawdyog tias muaj cov khoom lag luam ntau dhau, qhov no kuj dhau los ua qhov teeb meem. Vim yog qhov ntau dhau ntawm qee qhov ntim, nws yuav tsum siv cov chaw cia khoom ntxiv, cov peev nyiaj ua haujlwm, thiab tseem suav nrog cov nqi se thiab kev pov hwm. Cov khoom khaws cia hauv lub tsev khaws khoom yuav zoo dhau los, poob qee qhov ntawm lawv cov nqi. Rau ntau lub tuam txhab, cov khoom muag yog ib feem tseem ceeb ntawm cov khoom muaj nqis. Nyob rau tib lub sijhawm, nws yog qhov chaw ntawm cov nqi. Yog tias koj txo cov khoom muag los ntawm ob peb feem pua, koj tuaj yeem nce cov txiaj ntsig tau zoo.
Ntse
Nws hloov tawm tias kev saib xyuas ntawm cov khoom lag luam yog qhov txaus ntshai. Yog tias cov nyiaj siv los ntawm tus kheej, ces qhov peev nyiaj tuag yog qhov ua tau, thiab thaum qiv nyiaj, peb tuaj yeem tham txog kev nce nqi paj ntawm lub lag luam. Lwm qhov kev pheej hmoo yog cuam tshuam nrog kev ua tub sab lossis cov khoom poob rau hauv kev puas tsuaj. Yog hais tias peb ntxiv rau qhov no ntau npaum li cas ntawm kev nqis peev nyob rau hauv reserves, ces qhov complex ntawm cov yam tseem ceeb rau ib lub lag luam yuav yog ib feem tseem ceeb ntawm kev pheej hmoo.
Qhov degree thiab qhov xwm txheej ntawm qhov kev pheej hmoo yog nyob ntawm seb lub tuam txhab nyob hauv kev faib khoom li cas. Piv txwv li, nyob rau hauv kev lag luam wholesale, vim muaj ntau yam ntawm cov khoom, tej zaum yuav muaj ib tug ntse nce nyob rau hauv stocks, raws li zoo raws li cov nqi ntawm lawv cov txij nkawm, uas yog tsis haum rau cov nyiaj tau los ntawm kev lag luam. Hauv khw muag khoom, tswj cov khoom muag yog txuam nrog cov nqi tseem ceeb cuam tshuam nrog tus nqi siab ntawm qhov chaw muag khoom.
Kev vam meej
Cov khoom lag luam ntawm cov lag luam yog ib feem tseem ceeb, uas tsis tuaj yeem xa nrog. Qhov no yog vim cov haujlwm uas tau muab rau lawv.
Ua ntej ntawm tag nrho, cov khoom lag luam muab kev tshwj xeeb hauv thaj chaw rau ib tus neeg kev lag luam. Txij li thaum kev tsim khoom xav tau lub zog, cov khoom siv raw, dej thiab kev ua haujlwm, nws feem ntau nyob deb ntawm cov khw muag khoom loj. Cov chaw tsim khoom tsim nyog los tsim cov khoom siv thiab cov khoom sib dhos no feem ntau yog nyob ze li sai tau rau cov peev txheej ntawm cov khoom siv txhawm rau txo cov nqi thauj khoom. Ua li no, nws muaj peev xwm los xyuas kom meej tus nqi ntawm kev tsim khoom.
Txawm li cas los xij, thaj chaw sib cais yuav tsum muaj kev thauj mus los ntawm cov khoom mus rau cov kab ntau lawm. Tsis tas li ntawd, qhov tseem ceeb no tsim qhov kev xav tau ntawm cov khoom lag luam xav tau rau kev tsim cov khoom. Cov khoom tsim nyob rau hauv ntau qhov chaw yog sau nyob rau hauv warehouses rau lub hom phiaj ntawm kev tau txais ntxiv, nrog rau kev xa mus rau cov neeg siv khoom. Thiab ntawm no, kev tswj cov khoom lag luam kom raug yog qhov tseem ceeb, uas yuav tso cai rau txhua yam kom zoo.
Second function
Lub sijhawm zoo li qhov sib npaug ntawm cov khoom siv thiab kev thov yog cuam tshuam nrog lub sijhawm sib txawv ntawm cov neeg siv khoom thiab kev tsim khoom. Cov piv txwv pom tseeb tshaj plaws yog cov khoom tsim raws caij nyoog uas tau noj thoob plaws hauv lub xyoo, xws li kua txiv hmab txiv ntoo, cov kaus poom, thiab lwm yam. Ib qho piv txwv tsis sib xws yuav yog tshuaj tiv thaiv kab mob, uas yog tsim txhua xyoo thiab noj tshwj xeeb rau lub caij ntuj no. Kev suav nyiaj rau cov khoom muag tso cai rau koj kom paub tseeb tias tus nqi-zoo ntawm kev tsim khoom nyob rau hauv cov xwm txheej ntawm qhov kev xav tau tsis ruaj khov. complexQhov teeb meem ntawm kev npaj yog kom kov yeej lub sijhawm sib txawv ntawm kev tsim khoom thiab kev siv. Thaum nws los txog rau lub caij nyoog ntawm kev thov, cov tuam ntxhab, cov muag khoom muag thiab cov khw muag khoom yuav tsum tsim cov khoom muag ua ntej lub caij nyoog xav tau los txog. Vim muaj cov khoom khaws cia, qhov muaj zog ntawm kev tsim khoom thiab kev siv ntawm cov khoom raws caij nyoog tuaj yeem raug tshem tawm.
Lwm yam
Kev sib npaug suav nrog kev nqis peev hauv kev tsim cov nyiaj khaws cia, uas yuav siv tag nrho rau lub caij. Kev tswj cov khoom muag hauv cov ntaub ntawv no yog fraught nrog cov teeb meem xws li kev txiav txim siab qhov yuav tsum tau ntim kom ntseeg tau tias qhov muag khoom siab tshaj plaws nrog qhov tsawg kawg nkaus ntawm cov khoom lag luam nqa mus rau lub caij tom ntej.
Lwm qhov tseem ceeb yog kev tiv thaiv los ntawm qhov tsis paub tseeb. Qhov kev ua haujlwm no raug xa mus rau kev tuav pov hwm lossis cov khoom lag luam tsis, thiab nws muaj nyob rau hauv kev ua kom muaj kev hloov pauv hauv cov khoom lossis kev thov. Kev npaj yuav tsum muaj qhov kev txiav txim siab ntawm qhov xav tau ntawm cov nyiaj pov hwm kev pov hwm. Qhov kev xav tau rau lawv yog txuam nrog qhov tsis paub tseeb ntawm cov khoom siv yav tom ntej thiab kev muag khoom los ntxiv cov peev txheej.
Kev nyab xeeb Tshuag yog ib txoj hauv kev los tiv thaiv ob hom kev tsis paub meej. Thawj qhov xav tias qhov kev thov nyob rau hauv ib lub voj voog ua haujlwm dheev dhau los ua ntau dua li qhov xav tau. Thiab hom thib ob nyob ntawm qhov hloov pauv ntawm lub voj voog ua haujlwm nws tus kheej. Ib qho piv txwv ntawm qhov tsis paub tseeb hauv kev thov yog cov hauv qab no: cov neeg siv khoom xaj ntau lossis tsawg duakhoom tshaj li kev npaj. Kuj tseem muaj qhov tsis paub meej thib ob, uas tshwm sim los ntawm kev ncua sij hawm tau txais kev txiav txim lossis kev ua tiav, lossis vim muaj teeb meem hauv kev thauj mus los ntawm cov khoom.
Ntxiv sijhawm ntxiv
Lwm txoj haujlwm ntawm cov khoom lag luam yog kev sib sau ntawm cov peev txheej, uas tau pom los ntawm kev sib sau ntawm cov khoom muag ntawm kev ua haujlwm hauv kev ua tiav ntawm tus ciam teb ntawm cov theem ntawm cov txheej txheem tsim khoom, uas tso cai rau kev ua haujlwm siab tshaj plaws ntawm cov txheej txheem tsim khoom ntawm ib tug enterprise. Vim tias muaj cov khoom lag luam khaws cia ua ntej, cov chaw tsim khoom muaj lub sijhawm xa cov khoom ntau rau cov neeg siv khoom ntawm tus nqi tsawg.
Ua tsaug rau kev sib koom ua ke ntawm cov peev txheej, nws tuaj yeem muag cov khoom tsim los yog tsim nyob rau hauv ntau yam xav tau. Nws hloov tawm tias txoj haujlwm no tau tso siab rau kev pov hwm ntawm kev lag luam kev lag luam tawm tsam qhov tsis paub tseeb.
Cov Lus Qhia
Lub luag haujlwm ntawm cov khoom lag luam tau txiav txim siab txog qhov peev txheej hauv lawv uas yuav tsum tau ua kom tiav cov phiaj xwm tsim los ntawm kev lag luam. Ib qho kev tsim khoom thiab kev faib tawm yuav tsuas txo qhov ntim mus rau theem uas yuav ua tiav tag nrho plaub qhov khoom muag. Yog hais tias muaj kev tsub zuj zuj tshaj qhov tsawg kawg nkaus no, ces lawv raug suav hais tias yog ntau dhau. Tias yog vim li cas cov khoom lag luam suav nyiaj tseem ceeb heev nyob rau txhua theem ntawm kev tsim khoom lag luam hauv ib qho kev lag luam. Tsuas yog nyob rau hauv cov ntaub ntawv no nws yog ua tau los xyuas kom meej qhov zoo tshaj plaws piv ntawm cov tau txais kev pab thiabKev tsim cov khoom tiav.
Pom zoo:
Tsim cov cai tswj hwm nyiaj txiag: cov hauv paus thiab cov hauv paus ntsiab lus. Accounting txoj cai rau accounting lub hom phiaj
Txoj cai lij choj (AP) yog cov ntsiab lus tshwj xeeb thiab cov txheej txheem siv los ntawm lub tuam txhab kev tswj hwm rau kev npaj cov lus qhia nyiaj txiag. Nws txawv ntawm qee txoj hauv kev los ntawm kev sau nyiaj hauv cov ntsiab lus uas tom kawg yog cov cai, thiab cov cai yog txoj hauv kev uas lub tuam txhab ua raws li cov cai
Statistical accounting is Organization of statistical accounting
Daim ntawv txheeb cais ntawm kev suav nyiaj yog txheej txheej txheej txheem tshwj xeeb uas muab cov ntaub ntawv ntawm qhov ntsuas ntau ntawm tib yam ntawm cov cim loj. Hauv kev lag luam, tsuas yog cov haujlwm uas cuam tshuam nrog kev soj ntsuam ntawm cov khoom siv nyiaj txiag tau siv. Cia peb xav ntxiv txog dab tsi ua haujlwm ntawm kev txheeb xyuas nyiaj txiag ua tau zoo thiab qhov kev hloov pauv tau tshwm sim hauv qhov system
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