Nyiaj sib nrauj receivables: reflected nyob rau hauv accounting.

Accounts nkag los - yog sum ntawm tag nrho cov nyiaj them koj tiv rau ib lub koom haum los ntawm lwm qhov chaw los yog cov neeg. Management ntawm lub koom haum, thiab, nyob rau hauv particular, tus accounting yuav tsum ua raws li zoo tus mob ntawm suav thiab sim ua reclaim txawm ib tug me me nqi rau tsi xam pom cov nqi yog tsis muaj prejudice rau cov tuam txhab nyiaj txiag. Yog hais tias, txawm li cas los, txij thaum lub rov tshwm sim ntawm liabilities (cov nuj nqis) tau peb lub xyoos, thiab cov nuj nqis tsis tau them - yog lawm receivables.

Nyiaj sib nrauj receivables yuav tsum tau sau ib daim ntawv tawm vim hais tias ntawm nws cov senselessness ntxiv accounting rau nyiaj ntawm suav nrog buyers thiab cov neeg muas zaub. Nyob rau hauv thiaj li yuav sau tawm cov nuj nqis tsim nyog thov, lub taub hau ntawm ib lub lag luam chaw yuav muab ib tug thiaj li npaj cov lus nug ntawm receivables. Ces koj yuav tsum muab tso ua ke ib lub pob ntawm cov ntaub ntawv lees tias lub hav zoov ntawm qab thiab lub impossibility ntawm cov sau: cov thawj cov ntaub ntawv, uas kaw qhov tseeb ntawm zaub mov xa tuaj ntawm cov khoom los yog cov kev pab cuam. Nyob rau hauv tas li ntawd - cov kev ua ntawm reconciliation nrog cov ntaub ntawv ntawm accounting counterparty, nyiaj txiag pab leg ntaubntawv, xov xwm, lub tsev hais plaub kev txiav txim siab (yog hais tias lawv tshwm sim).

Cov lus nug ntawm receivables yog zoo tshaj plaws ua tau raws li feem ntau raws li tau kom khiav ntawm lub validity ntawm lub xub ntiag ntawm tej yam nqi rau accounting thiab tsis txhob muaj cov tsos ntawm yav dhau los vim cov nuj nqis.

Sau-off ntawm koj receivables yuav tsum accomplished ib tug ntawm ob txoj kev: cov nuj nqis ntawm nyiaj rau doubtful nyiaj los yog los ntawm xa mus rau cov nyiaj txiag tshwm sim.

Reserve - ib yam ntawm cov guarantee, uas npaaj nws tus kheej ib tug kev cai lij choj qhov chaw raws li ib tug tshwm sim ntawm tus tsom xam ntawm nyiaj nkag los rau ntawm lub kawg ntawm lub qhia lub sij hawm (xyoo). Yog hais tias muaj yog vim li cas doubt lub sam xeeb los yog solvency ntawm tus neeg, lub taub hau ntawm lub koom haum txiav txim siab mus ua tau pab rau cov saum toj no-hais nyiaj, yog li hedging tiv thaiv tsi xam pom tej qhov xwm txheej undercharge nyiaj nyob rau hauv lub neej yav tom ntej, uas tej zaum yuav Võsa unrealistic rov qab mus lawm receivables.

Faib nyiaj rau cov nyiaj rau doubtful nyiaj yog them rau cov nqi siv nyiaj 91 - "lwm yam nuj nqis ntawm lub tuam txhab." Tsim kom muaj xws li ib tug kev pom nyob rau hauv accounting postings - e-t 91 rau t-63 63 account accountant yuav qhib ob peb analytical accounts - rau yooj yim ntawm kev khaws ntaub ntawv rau txhua tus phem nuj nqis nyias. Thaum nqi nyem nyob ntawm tej accountant qhia ib tug txo nyob rau hauv lub zeem cia rau tus nqi ntawm cov nuj nqis sau ntawv tawm: Dr. t 63 rau t-62.

Ib lub sij hawm mus qhib ib tug nyiaj rau doubtful nyiaj yog cov koom haum siv cov qauv ntawm cov kev txiav txim them nqi se puag "rau cov zaub mov xa tuaj." Lub accounting kev cai ntawm lub koom haum yuav tsum qhia cov hav zoov no muab.

Raws li koj tau pom, tsis yog txhua lub koom haum muaj cov muaj peev xwm tsim xws li ib tug cia. Yog li ntawd, sau tawm lub qab yuav tau ncaj qha attributing nws mus rau cov nyiaj txiag tshwm sim (los ntawm kev txo nws mus rau tus nqi ntawm lub nqi). Thaiv: Dr. t 91 rau t-62 No nkag qhia tau hais tias cov tsos ntawm lub tuam txhab kev siv nyiaj vim sau-off cov nqi ntawm cov nuj nqis lub debtor them tsis tau yus tej nqi. Tom qab ntawd, 99-d thiab 91 ib-rau accountant qhia yuav txo tau ntawm cov nyiaj vim mus rau saum toj nqi.

Tom qab lub tshem tawm ntawm kev cuv npe ntawm lig receivables yog rau tsib lub xyoos nyob rau hauv lub off-tshuav nyiaj li cas account 007, uas yog tsau nqi ntawm them tsis tau yus tej nqi counterparties, lub puas tsis tau. Qhov no yog ua los saib xyuas tau nws rov qab.

Nws yuav tsum tau muab sau tseg tias cov koom haum ua ntawv thov cov simplified system ntawm taxation thiab cov nyiaj ua se puag yog xam raws li lub mis "nyiaj khwv tau los rho tawm cov nuj nqis" yog tsis tsim nyog yuav tsum tau ntaus nqi mus rau cov nuj nqis uas yus them yus rau taxation, cov nqi uas tshwm sim nyob rau hauv kev twb kev txuas nrog cov sau-off of qab.

Nyiaj sib nrauj receivables nyob rau hauv lub koom haum yuav tsum tshwm sim tshua muaj los sis tsis tshwm sim ntawm tag nrho cov, txwv tsis pub lub ntsiab lub hom phiaj ntawm tej lub koom haum - cov maximization ntawm profit - yuav tsis tau tiav.