"Qhia 20". Tus account 20 - "Main production"

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Kev lag luam lag luam yog tsim nrog lub hom phiaj kom tau txais txiaj ntsig ntau tshaj plaws. Rau qhov no, ntau hom kev lag luam yog siv, piv txwv li, kev lag luam wholesale thiab muag khoom hauv kev yuav khoom, kev pabcuam, thiab kev tsim khoom ntawm tus kheej. Nyob ntawm qhov chaw xaiv ntawm kev ua ub no, ib qho kev tswj hwm txhua hom kev suav nyiaj raug xaiv.

Production

Ib lub lag luam koom nrog cov haujlwm tsim khoom, hauv kev xaiv, siv cov txheej txheem classical ntawm se thiab accounting. Kev tswj xyuas cov ntaub ntawv, daim duab kos duab thiab cov ntawv ceeb toom raug tsim los ua ke raws li lub hauv paus ntsiab lus dav dav raws li cov cai ntawm lub koom haum cov tswv. Thaum ua cov haujlwm tsim khoom, txhua lub tuam txhab tsim cov nqi tsim khoom. Tus account 20 yog siv los sau cov nqi. Lub xub ntiag ntawm cov koom haum pabcuam kev lag luam lossis cov txheej txheem ntau lawm ntawm kev cob qhia kev tsim khoom thiab kev tswj hwm lub tsev yuav tsum siv cov nyiaj 23, 26, 29, 25 hauv kev suav nyiaj, uas txhua tus nqi raug sau,ntsig txog tus nqi ntawm cov khoom tseem ceeb.

Accounting

Account 20 "Kev tsim khoom loj" hauv kev suav nyiaj yog tsim los cuam tshuam tag nrho cov khoom lag luam, cov nqi lag luam dav dav. Nws yog active, hluavtaws, sib npaug, tus account kaw tshwm sim thaum lub voj voog ntau lawm. Raws li txoj cai, 20 tus account tsis muaj qhov sib npaug. Daim ntawv tshuav nyiaj li cas tuaj yeem cuam tshuam txog cov haujlwm uas tab tom ua nyob rau hnub tshwj xeeb. Yog tias ib lub lag luam ib txhij tsim ntau yam khoom sib txawv, ces tus account 20 yog khaws cia rau txhua txoj haujlwm analytical cais. Cov credit ntawm tus account yog siv los sau tawm tag nrho (tsim) tus nqi ntawm kev tsim khoom. Cov debit qhia txog cov lej ntawm tag nrho cov nuj nqis rau nws qhov teeb meem.

Tseem cov nqi tsim khoom

Thaum lub sijhawm tshaj tawm, cov nqi raug tsim los ntawm cov nyiaj txiag. Tus account 20 qhia txog qhov no tus nqi ntawm kev tsim khoom. Lawv tuaj yeem muab faib ua ob peb pawg:

• pab thiab nyiaj siv ua haujlwm;
• nyuaj thiab ib qho;
• indirect thiab ncaj;
• ib zaug thiab txuas ntxiv;
• constant, variable, conditional variables.

Tus nqi kawg yog xam los ntawm kev suav cov nqi kwv yees tso rau hauv tus account 20 "Main production". Cov no suav nrog:

1. cov cuab tam tam sim no (khoom siv, yuav khoom ib nrab tiav, cov khoom siv raw).
2. cov kev pabcuam thib peb siv rau lub hom phiaj kev lag luam loj.
3. Nyiaj hli rau cov neeg ua haujlwm.
4. Kev txiav tawm rau cov nyiaj laus, cov nyiaj tsis siv nyiaj.
5. Kev siv hluav taws xob (hluav taws xob, dej, khoom siv hluav taws xob).
6. Cov nqi tsim khoom dav dav.
7. Cov nuj nqis dav dav.
8. Kev sib yuav.
9. Kev txo nqi ntawm cov khoom tsis yog tam sim no.
10. Kev siv nyiaj rau kev hloov kho tshiab thiab nthuav tawm cov thev naus laus zis tshiab.
11. Lwm nuj nqis.
12. Muag nqi (kev lag luam).

Tus nqi muag tsis suav nrog tus nqi tsim khoom, vim tias lawv yog tus nqi muag. 20 tus as khauj yuav tsis muaj cov kab lus no, raws li cov kev cai ntawm kev tswj hwm kev lag luam, nws tuaj yeem nce tus lej 44 (qhov no yog ib qho zoo rau cov tuam txhab lag luam).

nqi tsis ncaj

Ntawm cov nyiaj 25, 23 thiab 26 ntawm kev suav nyiaj thaum lub sijhawm tshaj tawm, cov nqi raug sau rau kev pabcuam, kev lag luam thiab kev tswj hwm, uas yog ib feem tseem ceeb ntawm kev tsim khoom ntawm qee yam khoom. Txhawm rau ua haujlwm tau zoo ntawm txhua lub tuam haujlwm ntawm lub tuam txhab, nws yog ib qho tsim nyog yuav tsum ua kom tiav cov nyiaj ua haujlwm raws sij hawm rau lawv cov neeg ua haujlwm nrog kev txiav tawm kom tsim nyog, hloov kho thiab kho cov cuab tam uas tsis yog tam sim no, thiab xyuas kom meej cov khoom siv thiab cov khoom siv tsis cuam tshuam.

Kev saib xyuas ntawm cov thawj coj thiab cov neeg ua haujlwm tswj hwm ntawm ib lub lag luam yog txuam nrog cov nqi ntau uas yuav tsum tau them los ntawm lub koom haum tus kheej thiab qiv nyiaj los yog (uas tshwm sim ntau zaus)suav nrog tus nqi ntawm cov khoom tiav. Tag nrho cov nqi teev tseg tau muab sau tseg rau ntawm daim debit ntawm cov khoom siv hluavtaws 23, 29, 25, 26. Tom qab kaw lub sijhawm tshaj tawm, tus nqi ntawm cov nyiaj tau los yog debited rau hauv tus account 20. Qhov no, cov nqi tuaj yeem muab faib rau hauv. kev faib ua feem rau ib qho kev qhia (tus nqi ntawm cov ntaub ntawv siv, nyiaj hli, tus naj npawb ntawm cov khoom tsim) los yog pauv mus rau tus nqi ntawm ib qho ntawm cov khoom tsim nyob rau hauv tag nrho. Thaum pib ntawm lub sijhawm tshaj tawm tom ntej, cov nyiaj no yuav tsum tsis muaj qhov sib npaug, cov nyiaj tau los ntawm kev ua haujlwm tau cuam tshuam raws li qhov nyiaj tshuav thaum kawg ntawm lub sijhawm nyob rau hauv debit ntawm tus account 20.

Cov ntaub ntawv ntws rau tus account 20

Kev tsim khoom yog txheej txheem sab hauv ntawm lub tuam txhab, yog li ntawd, kev ua haujlwm yog raws li kev suav nyiaj txiag thiab daim ntawv pov thawj, cov kev cai sab hauv ntawm lub koom haum. Kev tso tawm cov khoom muaj nqis rau ib chav tsev yog nrog rau daim ntawv them nqi tsim nyog, qhov kawg ntawm lub voj voog ntau lawm yog sau los ntawm daim ntawv tshaj tawm, thiab daim ntawv them nyiaj tau siv los suav nrog cov nqi ntawm cov nyiaj ua haujlwm. Nrog kev pab los ntawm kev suav suav (siv), cov ntsuas hauv qab no suav nrog tus nqi: faib cov nqi ncaj qha, depreciation (depreciation npaum li cas) ntawm cov cuab tam ruaj khov thiab cov khoom tsis muaj nqis, cov nqi tsim khoom, cov nuj nqis ncua sij hawm, kev poob ntawm kev sib yuav, cov khoom pov tseg rov qab los. (rho tawm los ntawm tus nqi tsim khoom).

Debit 20 account

Cov kev lag luam hauv qab no tau cuam tshuam hauv kev rho nyiaj ntawm cov khoom siv hluavtaws 20.

Dt account	CT account	Cov ntsiab lus ntawm kev ua haujlwm
20	10, 15, 11	Decommissioned rau hauv cov ntaub ntawv tseem ceeb
20	02,05	Depreciation accrued on fixed assets thiab intangible cuab tam siv rau lub ntsiab ntau lawm
20	23, 26, 25, 29	Tus nqi tsim khoom, ODA, OHS, kev sib yuav tsis tuaj yeem
20	70,69	Nyiaj hli tau los rau cov neeg ua haujlwm, txiav tawm los ntawm cov nyiaj mus rau cov nyiaj cuam tshuam
20	96	Tsim tseg rau kev hloov kho OS
20	97	Sau tawm ib feem ntawm (kwv yees) cov nuj nqis ntawm lub sijhawm yav tom ntej

Kev hloov pauv rau lub sijhawm tshaj tawm yog sau thiab xa mus rau tus nqi ntawm cov khoom tsim. Tom qab ntawd, tus account 20 raug kaw.

Credit account 20

20 credit account muaj cov ntaub ntawv ntawm tag nrho (tsim) tus nqi ntawm cov khoom tsim, cov khoom ua tiav, cov nqi ntawm cov kev pabcuam ua haujlwm. Nyob rau hauv tus txheej txheem ntawm kaw lub sij hawm, nws yog pauv mus rau raws li txoj cai accounting ntawm lub enterprise mus rau account 43, 40, 90. Cov ntawv xov xwm ntawm credit 20 ntawm tus account yog nthuav tawm hauv qab no.

Dt account	CT account	Cov ntsiab lus ntawm kev ua haujlwm
10, 15	20	Rov qab cov ntaub ntawv los ntawm kev tsim khoom
40, 43, 45, 90	20	Tshaj tawm cov khoom tiav tiav
94	20	Nco ntsoovKev poob qis raws li cov khoom muag ntawm kev ua haujlwm

Automated accounting

Cov koom haum uas tuav nyiaj txiag thiab cov ntaub ntawv sau se hauv ib txoj haujlwm tshwj xeeb ua kom yooj yim rau cov txheej txheem ntawm kev tshaj tawm, kev tshuaj xyuas ib ntus ntawm kev ua ub no thiab tuaj yeem ntsuas kev txav ntawm cov khoom muaj nqis ntawm txhua theem. Feem ntau, ntau yam versions ntawm 1C program raug siv, uas yog nruab nrog cov ntaub ntawv sib koom ua ke thiab tau teeb tsa rau kev siv tau zoo raws li txoj cai tam sim no ntawm Lavxias Federation. Tsis tas li ntawd, qee qhov qauv ntawm qhov kev zov me nyuam tso cai rau koj los ua tus accounting sib npaug thiab kev tswj hwm kev sau se, tsim ntau cov ntawv ceeb toom tsis zoo rau kev nthuav tawm tag nrho cov ntaub ntawv.

Account 20 hauv "1C" yog tsim los ntawm cov ntaub ntawv ua qauv. Nyob rau theem ntawm kev npaj rau accounting, nws yog ib qhov tsim nyog los teeb tsa qhov kev pab cuam raws li qhov yuav tsum tau ntawm cov accounting txoj cai ntawm lub tuam txhab thiab cov kev siv taxation systems. Cais, analytical accounting thiab lub algorithm rau kaw nyiaj yog configured. Kev suav nyiaj yuav tsum raug kaw nyob rau hauv ib ntus nruj, cov nuj nqis nyuaj raug faib ua feem rau qhov ntsuas tau teev tseg hauv qhov program. Ua ntej ntawm tag nrho cov, thaum kaw lub sij hawm, depreciation ntawm lub taag cuab tam ua hauj lwm nyob rau hauv tag nrho cov ntau lawm thiab cov thawj coj faib yog them, ces cov nqi raug xa mus rau tus nqi ntawm cov account 23, 26, 25. Account 20 yog kaw xwb yog hais tias tag nrho cov pre-registration. sau kom raug thiab qhov kev zov me nyuam tau pom zoo teeb tsa.