Mene ne wani zare kudi? Accounting zare kudi. Me ake nufi da zare kudi account?

Kowace rana, mu yi iri-iri na sayayya, biya domin utilities. Wani lokaci mun ziyarci nune-nunen, gidajen cin abinci da kuma sauran nisha wurare. Kamar yadda mai mulkin, mu kuma yi aiki a mafi yawan lokuta fada ko dai a kan jama'a kai ko da ka mota. Wancan ne, kuma, mu biya domin fetur da kuma yin amfani da fasahar. Ba tare da sanin shi, muna fuskantar kowace rana, har ma a wani asali matakin, tare da kayan yau da kullum na lissafin kudi. A wannan yanayin, da asali Concepts da wanda mutum ke kula, su ne sharuddan "zare kudi" da kuma "bashi". Tare da karshen definition na mu countrymen fiye ko žasa saba. Kuma wancan ne abin da zare kudi - ba duka. Bari mu yi kokarin gano karin tare da wannan lokaci.

A tarihin abin da ya faru

A jumlar "zare kudi balance" ne sau da yawa amfani da sana'a magana da kuma ayyukan tattalin arziki, 'yan kasuwa, daban-daban kudi kungiyoyi da cibiyoyin kudin. Domin karin sosai gane yanayin da asalin da kuma manufar da yin amfani da wannan definition, bari mu juya zuwa tarihi. A zamani Rasha harshen da ake amfani da mai girma yawan aro kalmomi. Kalmar "zare kudi" shi ne wanda irin wannan. Ya zo mana daga Jamus harshe. Ko da yake ta asalin dauki bene a cikin Roman Empire. Its asali nau'i ne definition Debitum (Latin), wanda yake nufin "bashi". Fiye da gajeren tsari - debet - elaborates a kan wannan ra'ayi, kuma aka fassara a matsayin "yana." Abin lura shi ne cewa a cikin wannan kalma an kasaftawa da prefix de. Bisa Latin nahawu, wannan yana nufin a rage daga cikin gajeren, da yanke. Na biyu rabin lokaci ne aka fassara a matsayin "sunan" ko "da ciwon". By hada da biyu aka gyara ne samu da kuma abin da ake nufi "zare kudi", "rage daga cikin samuwa dukiya."

kama da sharuddan

A kwatanta da harshen Turanci. Shi ne yanzu a kusan m ga maganar da aka bayyana ta da lokaci bashi. Fassara zuwa cikin girma da kuma iko da wannan ra'ayi ne "wajibi".

Bugu da kari, yana yiwuwa a yi la'akari da tambaya "abin ne zare kudi" da kuma daga wani jiki ra'ayi. Alal misali, kalmar a Faransa jawabin fara da za a yi amfani da hankali na "kwarara." A wasu adadin hanya (mai, iskar gas, ruwa) da bayar da wani tushe na tsawon lokaci, kuma shi ne fitarwa. Lura da cewa jiki ra'ayi da aka rattaba kalma daban: ta hanyar da "kuma."

kudi da katin shaida

A halin yanzu, da kalmar "zare kudi" da aka yi amfani da quite sau da yawa, musamman a lokacin da za'a aiwatar da tattalin arziki shiri mataki. A zamani ma'anar kalmar da aka kaucewa nuna a cikin hali banki ayyukan. A karkashin wani yanayi lokacin da shi wajibi ne don canja wurin kudi daga wani abokin ciniki ta account, akwai wani zare kudi, t. E. Rubuta-kashe na kudi.

Ga wani misali. Ka yanke shawarar biya mai bada sabis don kaya. A karkashin yarjejeniyar, biyan bashin iya sanya ta banki rajistan shiga. Maroki ke da banki da kuma bada tsaro ga m mutum. Za ka sami wani sakon cewa adadin "H" rubles aka hada a zare kudi da asusun ka mallaka. Wannan shi ne, da kudi da aka kulle domin kara write-offs.

A lissafin kudi manufofin kungiyoyi

Mene ne wani zare kudi a matsayin lissafin kudi ra'ayi? Kowane kungiyar, ko da dukiya da kuma manufar da aiki zamar masa dole ya kawo daga tsananin kayyade lissafin kudi manufofin.

Matsayin mai mulkin, da irin wannan aiki ya hada da aiki tare da hadin alluna - asusun. Kowace daga cikinsu yana da kansa lambar da sunan. Duk da haka, dukan rukuni na asusun da aka hada karkashin Generic Kalmar "Balance Sheet". A gefen hagu na tebur wakiltar wani "zare kudi". Asusun, lissafin kudi, akwai wata babbar lambar. A lokaci guda, dangane da irin kungiyar da amfani da kawai wasu su.

"Active" zare kudi

Wani lissafi nasa ne daya daga uku kungiyoyin na "Balance Sheet". Yana iya zama aiki, m ko aiki-m. A farko category shi hidima a matsayin wani zare kudi mai shigowa part. Alal misali, da ya kwarara daga kayan a cikin sito na maroki. A lissafin kungiyar da rikodin (shigarwa) zai zama kamar haka:

A wannan yanayin, ma'anar "zare kudi" kamar yadda "raguwa cewa shi ne samuwa" yana nufin abokan hamayyarsu. Watau samuwan kayan rage daga cikin maroki. Kuma kungiyar ya yi magana ya bãshin. A balance dole ne a biya bashin da canja wurin da kayan a cikin yanayi rattaba kalma daga cikin kwangila.

Zabi na biyu

Bugu da kari ga aiki zare kudi da kuma iya daukar kishiyar matsayi. Wannan na faruwa a lokacin da lissafi ga abin da aka yi aiki, da m. Ga wani misali: kungiyar ya dauki wani gajere, rance a cikin adadin 10 000 monetary raka'a. Don asusu domin wannan kudaden shiga a cikin asusun na kungiyar da aka ƙaddara da aiki. A wannan yanayin, shi ne 90th batun na "Short-lokaci aro".

Caje a gani tsabar kudi kwarara da kuma cewa a wannan harka muna sha'awar a mafi karu da Organization ta bashi kudi ma'aikata.

Idan kamfanin biya bashi, akwai wani shigarwa da kuma a gefen dama. Ga misali: kungiyar ya dauki wani gajere, rance a cikin adadin 10,000 kudin raka'a da kuma sanya a game da biya 1000 kudin raka'a. Sa'an nan, wayoyi ne kamar haka:

Wancan ne, don samun rance daga banki, kamfanin zama ta bãshin (shi rage dukiya daga bankin ga cewa adadin). Bi da bi, da biyan kashe bashi, kamfanin aikin wani aiki. Yana lends zuwa wani kudi ma'aikata (magana ta ƙãra samuwar kudi). Lokaci guda tare da wannan tsari da shiri na rage asusun receivable. A balance wakiltar saura. Lasafta zare kudi da asusun ga wani lokaci: wata-wata, na kwata, a kowace shekara.

ƙarshe

Rungumar sama, mun kammala da cewa irin wannan zare kudi? Abu mafi muhimmanci - shi ne samun shigarwar a cikin balance sheet na wata kungiya. Zare kudi aiki lissafi na nufin wani karuwa a cikin adadin kayan samu, tsabar kudi da kuma sauran dukiya mai daraja. Rikodi wadannan ma'amaloli yawanci fara a rana ta farko, kuma ƙare a ranar ƙarshe na rahoto watan. Idan lissafi ne m, da zare kudi nuna raguwa a kudi da kungiyar ko ta ƙara bashi ga wasu kamfanoni. Amma ga aiki yadda ake gudanar a cikin wancan zaba watan lokaci.