Khoom siv. Accounting rau cov nqi khoom
Khoom siv. Accounting rau cov nqi khoom

Video: Khoom siv. Accounting rau cov nqi khoom

Video: Khoom siv. Accounting rau cov nqi khoom
Video: Tshuaj theem vim li cas thiaj tau nqi ?/ Siv kho mob dab tsi?/paris polyphylla use for? 2024, Kaum ib hlis
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Lub ncauj lus "Cov nqi siv khoom" yog ib qho kev lom zem tshaj plaws hauv kev lag luam nyiaj txiag. Nws zoo echoes cov cai ntawm se, uas attracts txawm ntau xim, vim hais tias lawv yuav tsum tsis tsuas yog yuav tsum tau kawm, tab sis tsuas yog pab tau kom paub. Hais txog cov nqi ntawm cov khoom siv, peb tam sim ntawd xav txog lub tuam txhab loj, nyob rau hauv cov txheej txheem ntau lawm uas peb xav kom nkag siab sai li sai tau. Cia peb pib tam sim no.

Tus nqi ntawm cov khoom siv

cov nqi khoom siv
cov nqi khoom siv

pob nyiaj siv.

Txoj cai hais li cas txog qhov no

Cov nqi ntawm cov khoom siv tau raug tswj xyuas kom meej meej los ntawm Cov Cai Se ntawm Lavxias Federation, tshwj xeeb, Tshooj 254, ntu 2. Nws hais tias cov nuj nqis hauv qab no ntawm tus neeg them se suav nrog cov nqi khoom:

- Cov nuj nqis rau kev yuav cov khoom siv raw thiab cov khoom sivncaj qha rau hauv kev tsim khoom thaum ua ib hom haujlwm lossis thaum muab ntau yam kev pabcuam.

tus nqi ntawm cov khoom siv
tus nqi ntawm cov khoom siv

- Nyiaj rau cov khoom ntim lossis lwm yam kev npaj ntawm cov khoom tsim lossis muag, suav nrog kev muag khoom ua ntej. Tsis tas li ntawd, cov nqi rau lwm yam kev xav tau cuam tshuam txog kev lag luam: kev sim, kev tswj xyuas zoo thiab kev tswj xyuas, kev ua haujlwm ntawm cov cuab yeej ruaj khov thiab lwm yam khoom siv.

- Cov nuj nqis rau cov cuab yeej, cov khoom siv, cov khoom muag, cov cuab yeej, cov cuab yeej kuaj xyuas, tag nrho, txhua yam ntawm tus kheej thiab cov khoom siv tiv thaiv, nrog rau lwm yam khoom vaj khoom tsev muab los ntawm txoj cai lij choj ntawm Lavxias Federation.

Ntxiv rau qhov saum toj no, kev siv cov khoom siv muaj xws li: kev yuav cov khoom siv rau kev teeb tsa ua haujlwm, cov khoom ua tiav ib nrab rau kev ua haujlwm ntxiv, nyiaj txiag rau roj, dej thiab lub zog ntawm txhua yam, nws tiam, kev hloov pauv thiab kev hloov pauv, uas muab rau tag nrho cov txheej txheem thev naus laus zis ntawm kev tsim khoom. Raws li cov nqi ntawm kev ua haujlwm ua los ntawm cov kws tshaj lij ntawm lub koom haum ntawm tus neeg them se nws tus kheej.

Yuav txhais li cas

Txhua yam khoom siv nkag mus rau hauv lub lag luam raug suav nrog hauv nqe lus. Qhov no suav nrog tag nrho cov nqi tshwj tsis yog tus nqi ntawm cov khoom ntim rov qab. Yog tias nws tau teev tshwj xeeb hauv daim ntawv cog lus, nws raug coj mus rau hauv tus account ntawm tus nqi ntawm kev siv tau thiab tsis muaj VAT, uas yog coj mus rau hauv tus account nyob rau hauv ib daim ntawv them nqi cais. Tsis tas li ntawd, tus nqi ntawm cov khoom siv tsis suav nrog tus nqi ntawm cov khoom pov tseg rov qab, uas,Raws li thev naus laus zis, tau tsim thaum lub sijhawm tsim khoom thiab tuaj yeem siv tom qab siv rau kev lag luam.

cov nqi khoom yog
cov nqi khoom yog

Tshaj tawm cov ntaub ntawv rau kev tsim khoom

Rau qhov kev tshaj tawm zoo dua ntawm cov khoom siv rau hauv kev tsim khoom, txwv-daim npav yog siv, uas yog nyob rau hauv qeb ntawm cov ntaub ntawv tseem ceeb. Txhawm rau suav nrog tus nqi ntawm cov khoom siv hauv cov nqi ntawm cov khoom tseem ceeb ntawm cov sijhawm teev tseg, lawv qhov kev siv tiag tiag yog txiav txim siab los ntawm cov ntaub ntawv no. Nws yog ib qho tseem ceeb kom paub tias nyob rau theem no nws yog ib qho tsim nyog yuav tsum sib haum, kom paub seb tus nqi ntawm cov khoom siv tiag thiab cov qauv sib raug zoo li cas.

Cov Khoom Muag Khoom Muag

kev siv cov khoom siv
kev siv cov khoom siv

Ntawm cov tuam txhab loj uas siv ntau yam khoom siv hauv kev tsim khoom ntawm ntau hom khoom, nws raug nquahu kom siv cov txheej txheem lossis coefficient los sau lawv tawm. Qhov no yuav tso cai rau tsis yog tsuas yog txiav txim siab tus nqi ntawm ntau hom khoom tsim, tab sis kuj txiav txim siab qhov tsis sib xws (overruns) ntawm qee yam khoom muaj nqis. Ib qho ntawm cov lus pom zoo yog cov khoom muag raws sijhawm. Tsis tas li ntawd, nyob rau hauv cov ntaub ntawv ntawm ib tug ntev ntau lawm voj voog (piv txwv li, thaum yuav ib tug semi-tiav khoom yog siv nyob rau hauv ob peb theem ntawm cov txheej txheem ntau lawm), nws yog ib qhov tsim nyog yuav tau ua kom muaj kev sib npaug ntawm kev txav ntawm cov khoom hauv kev tsim khoom, raws li cov khoom siv. txoj ntsiab cai "cov ntsiab lus ntau, qhov zoo dua."

Kev txheeb xyuas qhov tsis sib xws ntawm tus qauv thiab kev siv tiag tiagcov ntaub ntawv, nrog rau kev txheeb xyuas ntawm cov laj thawj ntawm qhov xwm txheej no yuav txo qis cov nqi, uas thaum kawg yuav muaj txiaj ntsig zoo rau tag nrho cov nyiaj txiag ntawm kev lag luam. Thiab yav tom ntej, nws yuav ua rau nws muaj peev xwm tsim tau tag nrho cov txheej txheem tsim khoom, ua raws txoj cai tswj hwm tus nqi, thiab yog li ua tau zoo coj mus rau hauv tus account cov nqi khoom, raws li qhov kev paub tau txais.

Tus nqi them se

Nws kuj tsim nyog them rau Art. 261 Tshooj 2 ntawm Txoj Cai Se Se ntawm Lavxias Federation, raws li cov nqi ntawm cov khoom siv yuav tsum suav nrog cov nyiaj siv rau kev kho dua tshiab ntawm cov peev txheej av thiab cov haujlwm ib puag ncig tsis tu ncua. Tsis tas li ntawd, txhawm rau suav cov kev puas tsuaj los ntawm kev puas tsuaj thiab tsis txaus thaum lub sijhawm khaws lossis kev thauj mus los ntawm cov khoom siv thiab cov khoom lag luam, cov nyiaj, yog tias lawv dhau qhov kev tso cai ntawm kev puas tsuaj ntuj tsim los ntawm tsoomfwv Lavxias. Txoj Cai kuj suav nrog kev poob kev siv thev naus laus zis uas tshwm sim thaum lub sijhawm tsim khoom lossis tib lub tsheb thauj mus los. Nyob rau tib lub sijhawm, cov kev poob zoo li no txhais tau tias poob ntawm cov khoom, kev ua haujlwm, kev pabcuam, uas yog vim lub peculiarities ntawm lub voj voog ntau lawm, teeb meem ntawm kev txav, nrog rau lub cev thiab tshuaj lom neeg muaj pes tsawg leeg ntawm cov khoom siv raw siv hauv kev ua haujlwm. Thaum cov mining, ua haujlwm hauv qhov qhib, thiab hauv av mining hauv kev lag luam mining, mining thiab npaj kev ua ub no suav nrog cov nqi tas li ntxiv rau txhua yam.

accounting rau cov nqi khoom
accounting rau cov nqi khoom

tseem ceeb nuance

Muab rau hauv tus account cov lus pom zoo ntawm Ministry of Se thiab Lub Luag Haujlwm, cov nqi khoom siv tuaj yeem suav nroglub hom phiaj ntawm kev them se tsuas yog tom qab lawv them nyiaj. Nyob rau tib lub sijhawm, tus nqi ntawm cov khoom siv thiab cov khoom siv yuav tsum raug sau tseg raws li cov nuj nqis tam sim ntawd thaum lub sijhawm hloov mus rau cov khoom tseem ceeb. Tsis muaj cov lus qhia ncaj qha rau qhov no hauv Txoj Cai Lij Choj, tab sis, raws li kev xyaum qhia, nws yuav tsum tau ua tib zoo mloog cov lus pom zoo ntawm Ministry ua tib zoo.

Pom zoo: