Cov nqi sib txawv yog cov nqi ntawm cov nqi, cov uas tuaj yeem hloov pauv hauv qhov sib piv rau qhov hloov pauv ntawm qhov ntim ntawm ntau lawm. Lawv sib piv nrog cov nuj nqi ruaj khov, uas ntxiv rau tag nrho cov nqi. Lub ntsiab tseem ceeb los ntawm qhov uas nws yog ua tau los txiav txim siab seb ib tus nqi pauv tsis txawv yog lawv qhov ploj thaum cov khoom lag luam nres.
Cov Lus Qhia
Kauj ruam 1
Raws li IFRS, tsuas muaj ob hom nqi sib txawv: ntau yam kev siv tus nqi sib txawv thiab cov nqi sib txawv ncaj qha. Ntau lawm kuj tsis txawv tus nqi - cov nqi uas yuav luag los yog tag nrho nyob rau hauv tib neeg ncaj ntawm kev hloov hauv lub ntim ntawm lub lag luam, txawm li cas los xij, vim tias cov cuab yeej thev naus laus zis ntau lawm, lawv tsis muaj peev xwm lag luam lossis tsis tuaj yeem ncaj qha rau cov khoom tsim tawm Cov nqi sib txawv ntawm cov khoom siv ncaj qha - cov nqi uas tuaj yeem hais ncaj qha rau tus nqi ntawm cov khoom lag luam tshwj xeeb rau cov hauv paus ntawm cov ntaub ntawv hauv thawj cov ntawv teev nyiaj. Indirect kuj sib txawv thiab cov nqi ntawm thawj pab pawg yog: tag nrho cov nqi raw cov nqi uas yuav tsum tau rau cov ntau lawm. Cov nqi hloov ncaj qha ncaj qha yog: cov nqi roj, lub zog; cov nqi rau cov khoom siv yooj yim thiab cov ntaub ntawv raw; neeg ua hauj lwm cov nyiaj.
Kauj ruam 2
Yog tias cov khoom lag luam tsis tsim nyob ntawm lub chaw lag luam, tom qab ntawv tus nqi sib txawv yuav muab xoom rau xoom. Txhawm rau kom pom cov nqi sib txawv, koj yuav tsum paub ntau npaum li cas tag nrho cov nqi thiab cov nqi taag rau hauv ib qho kev lag luam muab.
Kauj ruam 3
Txhawm rau kom pom tus nqi nruab nrab ntawm qhov sib txawv, koj yuav tsum faib tag nrho cov nqi sib txawv los ntawm cov khoom tsim tawm uas xav tau.
Kauj ruam 4
Cia peb suav tus nqi nce mus nce los siv piv txwv: Nqe rau ib pawg ntawm cov khoom tsim A: cov khoom siv - 140 rubles, nyiaj ua haujlwm rau ib qho khoom lag luam - 70 rubles, lwm yam nqi - 20 rubles.
Tus nqi rau ib koog ntawm cov khoom lag luam B: cov ntaub ntawv - 260 rubles, nyiaj ua haujlwm rau ib qho khoom lag luam - 130 rubles, lwm yam nqi - 30 rubles Cov nqi sib txawv rau ib pawg ntawm cov khoom A yuav muaj txog 230 rubles. (ntxiv rau txhua yam nqi). Raws li, cov nqi sib txawv rau ib pawg ntawm cov khoom B yuav yog 420 rubles. Nco ntsoov tias cov nqi sib txawv ib txwm muaj nrog kev tso tawm ntawm txhua pawg ntawm cov khoom. Cov nqi sib txawv yog cov nuj nqis uas hloov tsuas yog thaum qhov ntau ntawm ib cov khoom muab hloov pauv thiab suav nrog cov nqi sib txawv.
