Cov nqi khoom lag luam dav dav ntawm ib qho kev lag luam tshwj xeeb nws cov nqi pabcuam kev lag luam loj thiab pabcuam kev lag luam. Vim tias qhov tseeb hais tias cov nqi no cuam tshuam rau tus nqi ntawm tus nqi ntawm cov khoom lag luam, tus accountant yuav tsum ua tib zoo mus kom ze rau lawv cov kev faib tawm.
Cov Lus Qhia
Kauj ruam 1
Tshawb xyuas tag nrho cov ntoo tus nqi them ua ntej. Txheeb xyuas cov khoom tseem ceeb ntawm kev siv nyiaj, uas suav nrog cov nqi ntawm kev saib xyuas thiab kev siv khoom siv thiab tshuab siv, kev txo nqi, khoom pov hwm tus nqi, nqi hluav taws xob, nqi tsev, nqi ntiav neeg ua haujlwm thiab lwm cov nqi tsim khoom ntawm cov lag luam. Tag nrho tus nqi los ntawm tus nqi sau nyob ntawm daim debit ntawm tus account 25 "General nqi ntau lawm", tom qab ntawd nws tau muab faib rau cov account yam.
Kauj ruam 2
Faib ib feem ntawm cov nqi tsim tawm dav dav mus rau qhov credit ntawm tus account 10 "Cov Khoom Siv". Nws muaj kev cuam tshuam cov nqi ntawm cov khoom siv thiab cov khoom seem uas tau siv los ntawm kev lag luam rau kev kho thiab kho cov cuab yeej siv hauv cov txheej txheem ntau lawm.
Kauj ruam 3
Accrue kev txo tawm ntawm cov cuab tam ruaj khov uas tau siv rau qhov tseem ceeb thiab pabcuam ntau lawm, thiab xav txog cov nqi no rau daim credit ntawm tus lej 02 "Txo kev nqis peev ntawm cov cuab tam".
Kauj ruam 4
Faib ib feem ntawm cov khoom siv dav dav uas yog npaj los them cov nqi siv hluav taws xob, nqi tsev thiab lwm yam nqi rau kev saib xyuas thaj chaw thiab cov khoom tsim nyog hauv kev tsim khoom. Cov nqi no tau xav txog qhov credit ntawm tus lej 60 "Kev Hais Nrog Nrog Tus Muag Khoom" thiab 76 "Kev Hais Haum nrog cov neeg qiv nyiaj thiab cov neeg muaj nuj nqis."
Kauj ruam 5
Txheeb xyuas cov khoom ntawm kev siv nyiaj uas cuam tshuam nrog kev them nyiaj rau cov nyiaj ua haujlwm rau cov neeg ua haujlwm koom nrog hauv cov txheej txheem ntau lawm. Cov nqi them rau kev ua haujlwm tau cuam tshuam txog qhov credit ntawm tus lej 70, thiab kev tuav pov hwm cov nyiaj tau los ntawm qhov credit ntawm tus lej 69.
Kauj Ruam 6
Tsim cov sub-accounts 25.1 thiab 25.2 uas yuav faib txhua tus nqi them rau cov uas ntsig txog kev cog qoob loo lossis ntau lawm. Sau cov nqi no mus rau daim debit ntawm tus account 20 "Main production" thiab 23 "ntu tsim".
