Score 10 i roto i te kaute. rawa pūmau

Raraunga i runga i te aroaro me te kaupapa o (te tohatoha o) rauemi raw, wahi e manawapa, wahie, kai whare, ipu, taputapu me ngā rite i 10 whakarāpopoto te kaute e pā ana ki te hanganga o ngā rawa whakaritea uara. E ai ki te tuhinga i raro i whiriwhiria, i roto i era atu mea, i whakaritea ngā mōhiohio e pā ana ki taonga e te hunga i roto i te tukatuka, me te i roto i te tauwhiro. A feruri i atu kōrero e 10 kaute: waea, whakaata raraunga nga pau.

Overview

tūtohi o ngā pūkete te kaiwhakau ia etahi ture, i runga i nei te whakaaro o te mōhiohio i runga i etahi tuhinga. kua oti te whakarite ratou i runga i nga pau o te mahi rānei. Pūkete 10 "Materials" hopu te rauemi raw i roto i te ara e whai ake nei:

1. Na roto i te utu tūturu o te hopu (pātea).
2. I te utu i whakarite ai.

pā maha ngā kaupapa rerekē ki hinonga whai wāhi i roto i te hanga o ngā hua ahuwhenua. Products whakatika kāinga mo te utu i whakamaheretia. I muri hanga i te whakarāpopototanga utu pūrongo whakaritea ki tona uara tūturu. Ki runga ki te whakaaro huritao i te utu hoko toharite, utu hoko (te pātea) me pera atu. Ko te rerekētanga i waenganui i te uara o nga taonga, me te utu tūturu whakaatu i runga i MF. 16.

Score 10 Kaute: subaccounts

I tua atu, e taea te whakatuwheratia tuhinga:

• Rauemi me ngā rauemi raw - 10.1;
• o ngā hanganga me ngā wāhanga, hokona āhua-oti, me ngā wāhanga - 10.2;
• wahie - 10.3;
• Ipu me ngā rauemi tākai - 10.4;
• hoki wāhanga - 10.5;
• hoki ētahi atu rauemi - 10.6;
• i runga i nga taonga whakawhitia mō te tukatuka ki ngā kamupene waho - 10.7;
• rauemi Building - 10.8;
• o oko me taputapu - 10.9, a pera atu.

rauemi raw

Score 10,01 i roto i te kaute e whakaata ana ngā mōhiohio e pā ana ki te aroaro me te nekehanga o te taonga ngā i roto i te hanganga o nga hua hua, e hanga i te pūtake o, mahi rite te wāhanga e tika ana i roto i te hanga ranei. Reira whakaata hoki te kōrero i runga i te whakaurunga tautoko e whai wāhi i roto i te hanga o te hua ranei whakamahia i roto i te whare, mō ngā take hangarau, ki te whakahaere i te tukanga whakaputa. E ai ki tēnei tuhinga e hauhake hua ahuwhenua mō te tukatuka.

Semi-oti hua, wāhanga, wahi, me te hanga

E ai subsch. 10.2 E whiwhi rite-hanga taonga, hokona hoki te rironga o te hanga (hanga). rapu utu haumi i roto i to ratou tukatuka whakaminenga ranei taua uara. Products e kua hokona mo te whakaminenga, e kore e nei i ngā i roto i te utu production, kua whakaritea i runga i te MF. 41. Pakihi e rave i roto i te rangahau, hangarau, mahi hoahoa, ki te hoko i ngā pūrere tuatoru-rōpū, taputapu, taputapu motuhake, me te tahi atu pūrere rite oko, whakatika subsch ratou. 10.2.

wahie

E ai subsch. 10.3 He hua hinu (penehīni, karahīni, diesel wahie, te hinu, me ētahi atu), ka lubricants. 'Oku fakataumu'a ratou mo te mahi waka, me te pūngao wera whakaputa me te haurehu waihā me te mārō (rakau, waro, rei etc). Fuels hiahia hangarau. I roto i te take o te tīkitipati hinonga mō ngā hua hinu, e kiia ana hoki e ratou i te subsch. 10.3.

ahanoa tare

I te subsch. tango 10.4 ki pūkete momo katoa o te tākainga, anake mo te tetahi whakamahia e te rite te rārangi whare. Hoki tenei tuhinga he wahi, me ngā rauemi raw tikanga mo te hanga o te tākainga me tona hanga. Ko ētahi o ēnei, i roto i ngā, ngā te, wahi poka-toko mo te whakaminenga, piroria rino, me te pera i runga i. Tūemi e kua hangaia mō te retrofitting pahi, waka tereina, kaipuke, me te tahi atu waka ki te whakarite i te haumaru o taonga kawea e kawea i subsch. 10.1. Kaihoko e hopu i te aroaro me te nekehanga o te ipu (mo taonga, me te unladen) i runga i MF. 41.

wahi e manawapa

Ratou whakaaturanga subsch. 10.5 (i te kaute). Hoki tenei tuhinga e hokona hua mō te whakatinana i te whāinga o te wāhanga hinonga, hangaia ki te whakakapi i ngā wāhanga tawhito-i roto i o mīhini, waka, taputapu, hanga o te hanga ranei. tuhia hoki te reira i ngā mōhiohio e pā ana ki potae motokā i roto i te hoki me te maui. E ai ki te tuhinga whakaatu te kaupapa o te kaipuke taputapu whakawhiti, me mīhini oti, hahi, iti-hahi, engine, hanga nei i roto i te wae hanga, wheketere, pokapū hangarau. Tires (ngā paki mauiui, kāmera, tupare), e te hunga i roto i te kararehe, me te i runga i nga wira i runga i te waka i hanga e whakawhitia tona utu tuatahi ki te OS.

atu tūemi

I te subsch. 10.6 whakaata te aroaro me te kaupapa:

• ururua ahumahi. Ko ētahi o ēnei, i roto i ngā, ngā heu, trimming, pao, me te pera i runga i.
• faaipoiporaa hē.
• rapa Waste me potae whakamahia.
• uara Material e i whiwhi i te pūnaha whakahaere e kore e i te tikanga mo te whakamahi rite rauemi wahi ranei. Ko ētahi o ēnei, mo te tauira, e mau, e mau maitai.

ururua Industrial me ngā rauemi raw Tuarua, e kua whakamahia rite te wahie totoka, whakaritea i runga i subsch. 10.3.

Ahanoa haere ki te taha

E ai subsch. 10.7 rauemi e maka i roto i te tukatuka, o nei e haere tonu te utu ki te kia whakaurua i roto i te utu o te whakangao o ngā hua i takea mai ratou. Ko te utu o te whakawhitinga e hāngai ana utua ki kamupene waho me takitahi ngā te tika ki te nama pūkete, e whakauru nga taonga i muri i te tukatuka.

Whārangi

Subsch. whakamahia 10.8 Kei te ngā taumata-hinonga. I reira ko nga rauemi e kua whakamahia tika i roto i te tukanga o ngā mahi hanganga me te tāuta, me rite i roto i te hanga o nga wahi, hanga, me te whakapaipai o ngā hanganga, ngā wāhanga o ngā hanganga me ngā whare. I te subsch. tango ano 10.8 ki pūkete atu tūemi e kua hiahiatia mō ngā take hanga (hei tauira, explosives). E ai subsch. 10.9 He taputapu, housewares, taputapu, me te tahi atu taonga e kua whakaurua i roto i ngā rawa o nāianei.

ato'a

Ko te tuhinga runga ake - e kore katoa o e kua whakakitea e 10 i roto i te kaute. Kua rite Sub-pūkete i roto i runga i te ahumahi-hāngai te kamupene o. I roto i ngā, he mea nui mō ngā kamupene mahi i roto i te hanga o ngā hua ahuwhenua. kia whakaturia ai atu iti-pūkete o Tuhinga 10 ki te whakaata i te kaupapa, me te aroaro o:

• maniua kohuke.
• Whangaia (tona production me riro) me te rauemi whakato.
• Ngā rongoā, ngā matū, hua koiora whakamahia i roto i te whawhai ki mate o te kararehe pāmu.
• Seeds.
• Patukīrea whakamahia i roto i te whawhai ki mate me pests o hua ahuwhenua, me te pera atu.

supply

Tūtohi o kaute taea hoki whakaata ki te whiwhi rauemi raw mō te cq. 15, whakatika te hoko, me te Procurement whāriki. uara MF ranei. 16, te ine i roto i to ratou utu, a kahore o ratou whakaurunga i roto i te record. Ka whakawhirinaki te kōwhiringa i runga i te kaupapa here pūtea whakaaetia e te kamupene. A, no te whakamahi koe i te MF. 15 ko MF. 16 i roto i te runga ki te tuhinga tātai riro e te whakahaere, ko te record: DB 15 60 Kd (20, 23, 71, 76, me ētahi atu).

faataa

Ka hāngai pūkete nama ki nga puna o te taenga o ngā rauemi, te āhua o ngā whakapaunga. Tuhi i DB 15 me te CD 60 mahi te ahakoa o te wa o te taenga o nga taonga i teie nei - i mua i muri i te tuhinga whakataunga ranei. Whakairinga i hanga i runga i MF. 10. Tūtohi o Accounts ngā tuhi cd cq. 60. I roto i tenei take, e kore te mea e tika ana te uara o te whare putunga. I roto i te meka, kitea ratou kohi i roto i te hanga i ētahi atu take pakihi ranei e Kd cq. 10 i roto i te reta ki aamu o te pūkete o utu mō te hanga / te whakatinanatanga. Ka taea te whakamahi, me ētahi atu tuhinga e hāngai ana. Hei kati i te kaute 10 i roto i te kaute Tuhituhi-atu, hoko, kitea whakawhiti gratuitous me ētahi atu disposals o ngā e te uara hāngai i roto i te cq DB. 91. Ko nga wahi rokiroki kaitātari mata mō ngā ingoa takitahi me ngā uara (taha, akomanga, momo, me pera atu.).

Kaute: piro 10 "Materials" (Hanganga)

Hei mahino te āhua o te tuhinga, me ngā koutou he maha o ngā matua. Ko raro ki te kāwai ano, e whakaata ana te 10 tapeke te whakaaro tuatahi - "rauemi". Ko ratou tetahi ahanoa e kua hanga i muri oti hua te maimoatanga. vahe mahere Kaute ratou uara, rite kitea i roto i te tuhinga tuatahi rite te taonga Company. Ahanoa katoa e kitea i roto i te faanahonahoraa, engari e kore e ake ai mohio ture i runga i MF. 002 003. O faufaa whakatakotoria i roto i te whakatau i te uara e ngā i roto i te pire 10 i roto i te kaute ranei e kore ko te meka o te kimi ratou i roto i nga warehouses, me te aroaro o mana rawa ki a ratou,.

parau

tikanga te mua e nga tūemi e taea kia rite te taua, takoto i roto i te puranga, kitea i roto i ngā huarahi rerekē. Ahanoa e haere mana, engari e kore e reira i roto i nga warehouses ratou, e pēnei ana ki te 10. Ko te kaute i roto i tenei kāwai matua ngā taonga i roto i te ara. haere kaiwhakarato, hei tauira, w uara d / o te teihana, ka whakahau ia ratou ki te kia kawea i te kaihoko. Kia kua riro nga taonga i runga i te reriwe, whakawhiti ia ki te acquirer o te taonga (te kore te kirimana whakarato hoki atu). Takahi, me tenei wāhi kia unu ake whakairinga i roto i te kaute o te kaihoko. Ko e hanga pūkete anake i runga i te taenga o te tuhinga e hāngai ana, i whakapumautia ngā tukuna.

ahunga anō o ngā uara

Ka taea e Ahanoa mahi rite te taonga o te kamupene, engari e kore e mahi i ona toa. Hei tauira, e te reira wahi i roto i te wā i reira i te tono o te whakahaere o te rōpū Moscow hokona rauemi raw i roto i Vladivostok me tona tikanga ano te hoko reira ki Novosibirsk. Mai e kei te hopu, me te i mua ki uara tukuna i Vladivostok. I roto i te Moscow, kihai i kite ratou. Heoi, i puritia ratou e te kamupene. I roto i tenei whakaaro, i mua ki te rironga uara o te kamupene kia i Novosibirsk waea kia rite i roto i te kaute o te whakahaere Moscow.

tukatuka

Ahanoa ki i tika te umanga e ki te taonga, engari e tuku ratou ki te tukatuka o kamupene tuatoru-rōpū, whakaata i roto i 10. Ko nga ngā tāurunga kaute rēhita i roto i tenei take kiia te ki hei loans. kakau ana tēnei meka i te mau parau tumu o te pūrongo. I roto i ngā, i reira ko te tirohanga o te meka e runga i te whārangi toenga e taea te kitea anake aua uara e te hunga i roto i te mana o te hinonga. I teie parau tumu, Heoi, he tika ke ki te tūranga o te taonga i runga i te puka. whakaae ia me i roto i te mahi ao, me te motu 1/98. Me whiwhi tēnei parau tumu mātanga e kore haere i runga i nga kāwai ture, ka arotahi ki te āhuatanga tūturu. Hei tauira, i roto i te whare putunga o te kiritaki pepa reira, me ki pepa ake te kamupene o. taunahatanga pātahi o ngā kaimahi, me te hangarau ki atu te whakamahi o te uara rerekētanga e kore. kia pepa rua kia whakaritea tetahi tuhinga. Engari ka te Mahere uara rite i raro i te taunahatanga e whakaaro i runga i ngā pūkete rerekē.

tarenga

kia uara riro katoa, ki te mana o te mea i whakawhitia ki te kamupene, kia tuhia i DB cq. 10. Otiia i roto i tenei take whakaara ake he maha o ngā pātai. Ko te tuatahi kotahi: he aha ki te mahi, ki te i whakawhitia te mana ki te kamupene, a kaute e kore e mohio te reira, a e kore e taea te ako? He he he tikanga kia rite ki nei e kore e hanga kahore pūkete tuhinga. Otiia, ki te whai koe i te paerewa IFRS, te taenga atu ano kua tukuna te kaiwhakarato nga taonga, me te tonoa te tohunga waeatuhi whakamōhiotanga ranei i roto i te puka hiko i runga i te hoko. I roto i tenei take, te tomokanga, ko:

• 10 DB.
• 19 DB (Tāuru Takahanga).
• Cd 60.

I roto i tenei take, ka whakaatu i te pūrongo o te kamupene te āhuatanga tūturu i roto i te hinonga. Ka nga rawa o nga taonga katoa e kua puritia e te kamupene kia kitea i roto i tenei take. Ka ka nga taunahatanga kia whakaaturia te nama tūturu. Otiia i roto i tenei take e uaua ai i te rārangi o ngā. Ka taea te kawea te reira i runga i te tuhinga o te mana pāhekeheke (waeatuhi me peeke rite). I roto i tenei take, e tika ana ki te mohio ki te ture, nui atu i te tikanga ohaoha.

Ko te ngaro o te tuhinga utu

Ki runga ki te taenga o te peeke utu i te kaihoko i roto i te tāutu i te utu o te hanganga ture kāore anō-, hoki i te mea te tūemi te moni, whakaaturia reira e whakatinana ngā tāurunga whakatika. I ngā wā, i tohua te nui o nei i roto i te tuhinga hoahoa kawea atu i roto i te whakahokinga o deliveries-invoiced kore. Pūkete 10 namahia te i roto i te kaute ki te cq. 19. Loans cq. 60. Heoi, i te raraunga tuhi he kore i roto i te wā katoa e whakaaturia i roto i ngā hōtaka rorohiko e wātea ana i tenei ra. I roto i tenei whakaaro, te piro 10 i roto i te kaute namahia tahi ki Sch. 19 i roto i te reta ki te Sch. 60 te rerekētanga i waenganui i te uara whakaaturia i roto i te tuhinga hoahoa, me te utu i ai i tangohia nga taonga, ki te he te reira raro.

He aha te ki te taimaha te utu hoko e e utu waka?

Ki te kore e tono te kamupene te utu e whakaritea, haere mai nga rauemi i raro i te hoko tūemi-meneti tūturu. I roto i te tahi mau kamupene, ngā tohunga i roto i te utu hoko o te waka, me te tahi atu utu, e kua whakaurua i roto i te utu. Heoi, e whakapono ana tohunga e ki te mahi i te mea tano ore i tenei mahi. Ka rite ki tetahi pepa ◊oku ◊oatu fakataha reira e rave rahi ingoa o ngā, kia ai taua mea uaua i roto i te tohanga o ngā utu noa i waenganui i ngā momo rerekē o ngā uara. I roto o tenei āhuatanga i te rota. kia hautanga ki te tuari:

• Uara.
• tawhiti Transportation.
• faufaa Industrial (mo te tikanga, motuhake, me te i mua i-whakaritea ōwehenga).
• Taumaha me pera i runga i.

Heoi, ki te whīwhiwhi o te taua tohatoha nui e tonu rerekē ketia herenga te utu hoko, me te, nui atu, faarahi te rerekētanga o ngā whakatau tata. I roto i tenei horopaki, e kia te tika tino te kukū o te utu katoa e pā ana ki te rironga o taonga i roto i te hāngai iti-pūkete 10.10, whakatika transportation me te ähua utu. I te mutunga o te wā e tohaina te utu i waenganui i te katoa uara toenga me te uara tapeke o ngā, e hāngai ana production.

nomenclature hanganga

Me kï reira e āhuatanga e toru tukanga:

1. Ko te ingoa i te rōpū o ngā uara ūnga ōrite. Hoki nga wae o enei taonga whakaturia te uara kaute unambiguous.
2. Ingoa - rauemi ōrite i te taua utu o whakauru. i hanga e te nomenclature kaute he maha o ngā tūranga, e hāngai ana ki te maha o ngā momo o utu riro uara.
3. Ko te ingoa whakaaro te ki te waiho i te rōpū ōrite o ngā ūnga, e te posting o te utu tūturu o te whakauru.

puta te kōwhiringa muri rite te ngātahitia i waenganui i te rua tuatahi. Heoi, i roto i tenei āhuatanga, i reira ko te raruraru o te kōwhiri i te utu motuhake, i runga i nei te aromatawai o te rauemi putaatu.

āhuatanga nui

I roto i te Sec. 6 o te tikanga whakau ana te Tāhuhu o Finance tau 44 he tukanga motuhake mō te haamauraa i te uara utu tūturu e kua riro i raro i ngā kirimana, nga ngā o e whakarato mo te utu o ngä taunahatanga i roto i te RUPO moni utu ōrite i roto i te moni ke. utu Kamupene mo te hoko o ngā kua oti te whakarite e tango ki pūkete te rerekētanga moni e whakatika i mua i tahuri tuatapaparaa i roto i te kaute. Here e tatou whakahua i te wāhi nui. kawea whakauru i roto i nama pūkete me ngā uara i roto i te wa ano. Pea, i roto i tenei take, e pā ana te reira ki te whakaata o te taonga tika i runga i te tuhinga i runga, a kihai i te MF. 15. Heoi, titau tenei huarahi he tukanga motuhake mo te rerekētanga moni hoki deliveries unbilled. I roto i te tahi atu wā katoa, kia te hahanitanga kia tuhia i runga i MF. 91 a e kore e hanga i te aromatawai o te utu rauemi o te hinonga.