Lub luag haujlwm tseem ceeb ntawm kev suav nyiaj txiag rau cov khoom muaj nqi yog cov ntaub ntawv raug thiab cov sijhawm nkag mus rau hauv cov ntawv teev npe kev lag luam nrog lawv cov kev koom tes. Yuav ua li cas coj mus rau hauv tus account lub cuab tam ruaj khov yog tswj hwm txhua yam hauv PBU 6/01.
Cov Lus Qhia
Kauj ruam 1
Txais cov khoom muaj nqis rau kev txheeb xyuas raws li cov ntaub ntawv tseem ceeb: - sau tseg cia;
- kev ua haujlwm ntawm kev lees txais thiab hloov chaw ntawm kev ua haujlwm lossis kev pabcuam cuam tshuam nrog tau yam khoom;
- cov ntawv ua haujlwm, lub sijhawm teev sijhawm, xav txog lub koom haum tus kheej cov nuj nqis cuam tshuam nrog kev yuav khoom.
Kauj ruam 2
Xav txog cov khoom muaj nqis nyob ntawm tus account 08 kom txog thaum lawv pib qhov nqi pib thaum kawg tsim. Tom qab ntawd hloov lawv mus rau tus account 01. Cov khoom siv, tus nqi uas tsis ntau tshaj 20,000 rubles, coj mus rau hauv tus account 10.
Kauj ruam 3
Thaum lub sijhawm tau txais ntawm lub cuab tam ruaj khov, kos ib qho kev lees paub thiab hloov mus rau hauv ob daim ntawv luam. Cov foos ntawm kev ua yog pom zoo los ntawm Daws Teeb Meem Xeev Xeev Pawg Lavxias Lavxias No. 7 hnub tim 21 Lub Ib Hlis, 2003. Cov ntaub ntawv no muaj ntawv lees paub los ntawm lub taub hau ntawm kev xa khoom thiab tau txais cov koom haum, lawv yuav tsum nrog cov txheej txheej txheej txheej txheej txheem rau cov khoom siv. Daim ntawv lees txais yuav muaj peb ntu. Qhov thib ib yog ua tiav raws li cov ntaub ntawv ntawm lub koom haum hloov chaw hauv qhov xwm txheej uas cov cuab tam tau ua yav dhau los ua haujlwm. Nws yuav tsum muaj kev qhia: hnub pib nkag; tus nqi ntawm accrued depreciation; lub sijhawm tiag tiag ntawm kev siv; tus nqi seem. Koj tsis tas yuav tsum ua tshooj no tiav rau cov peev txheej ruaj khov tshiab. Seem ob muaj cov ncauj lus qhia tshwj xeeb rau cov koom haum txais nyiaj. Nws qhia tus nqi pib; pab tau lub neej; kev txo nqi; cov nqi lov tawm nqi. Hauv ntu thib peb, luv luv cov yam ntxwv kev ntawm qhov khoom raug kaw tseg.
Kauj ruam 4
Ntaus cov lus nug nyob rau ntawm cov khoom vaj khoom tsev uas tau txais lawm. Nws tau sau nyob rau hauv kev lees paub daim ntawv pov thawj thiab cov ntaub ntawv pov thawj. Nws yuav tsum tau qhia: tus naj npawb cov khoom, tus yam ntxwv tseem ceeb ntawm qhov khoom, lub neej pab tau, pib tus nqi, cov txheej txheem txo nqi. Yav tom ntej, txhua yam ntaub ntawv ntsig txog qhov khoom yuav raug cim ntawm daim npav.
Kauj ruam 5
Ua ntej koj yuav tsum coj mus rau hauv tus account lub cuab tam ruaj, ntsuas nws cov nqi pib. Nws suav nrog tsis tsuas yog tus nqi ntawm cov khoom, tab sis kuj tag nrho cov nqi txuam nrog nws qhov tau los thiab kev teeb tsa. Ua tsis tiav cov nuj nqis ntawm cov nqi ntawm cov cuab tam yuav raug txhais los ntawm cov se tsim nyog raws li nqe lus hauv qab ntawm cov se vaj tse.
