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Buhgaltersky Obl_k - Sopko VV

A.7.4. Principle dvoїstogo vіdobrazhennya gospodarskih faktіv in buhgalterskomu balansі

A.7.4.1. Zagalnі PROVISIONS

Pid hour rozglyadu gospodarskih faktіv, yavisch i protsesіv yak ob'єktіv buhgalterskogo oblіku Bulo z'yasovano їh zmіst i sutnіst. Cutaneous gospodarsky fact yavische yak Got two aspects: funktsіonalny - yak yelement productive forces i nalezhnostі response to vlasnostі Gospodarstwa (Vlasnyi abo pozicheny). On tsomu buduєtsya Gospodarstwa carrying structure.

Vodnochase cutaneous processes gospodarsky fact yak takozh Got two aspects, more for svoєyu Sutta zachіpaє two ob'єkti gospodaryuvannya abo yak yavischa processes.

Nehaj, napriklad, іz kasi form y pіdzvіt groshі. Todі Tsey processes pov'yazuє two such ob'єkti gospodaryuvannya: "Casa" is the "s Rozrahunki pіdzvіtnimi special". Unaslіdok tsogo in kasі was less then pennies, and pіdzvіtnoї individuals vinikne Borg schodo Gospodarstwa on the bag obsession pennies.

Inshy butt. On skladі opributkovanі materіali for virobnitstva against not paid for them. Tsei fact gospodarsky yak processes for svoєyu Sutta pov'yazuє two such ob'єkti gospodaryuvannya: warehouse materіalіv de vnaslіdok gospodarskogo fact (yak processes) tsіnnostey was bіlshe, that the seller (the lender) on vіdnoshennyu to yakogo pid vplivom gospodarskogo fact viniklo goiters' Yazan (tobto Borg), through scho zobov'yazan was bіlshe.

Gospodarskі Fakti yak processes in buhgalterskomu oblіku nazivayutsya gospodarskimi operatsіyami. Pong vіdobrazhayutsya documents.

Cutaneous gospodarska system - pіdpriєmstvo, FIRMA, tovaristvo, toscho cooperative scho Yea sub'єktom gospodaryuvannya, vikonuє gospodarskі operatsії, SSMSC pov'yazanі mіzh him i have svoїy sukupnostі stanovlyat gospodarsku dіyalnіst tsієї system. Tsya sukupnіst operatsіy harakterizuєtsya poslіdovnіstyu, vzaєmopov'yazanіstyu that vzaєmozumovlenіstyu.

In protsesі zdіysnennya gospodarskih operatsіy zasobi gospodaryuvannya that vlasniki їh utvorennya pochinayut zmіnyuvatisya. In gospodarsku dіyalnіst shaping can Buti zaluchenі novі zasobi th Participants, krіm of іz gospodarskoї dіyalnostі podekudi viluchayut dіyuchі zasobi gospodaryuvannya that їh vlasnikіv vikonuyut operatsіyu abo scho harakterizuє peremіschennya zasobіv virobnitstva h

one on the Georeferencing Lots Other. I nareshtі, Mauger Buti zmіnene dzherelo formuvannya gospodaryuyuchih zasobіv, tobto zobov'yazan (right vlasnika).

Fig. A.7.2. Widi that tipi gospodarskih operatsіy stosovno balance

otzhe have gospodarstvі pid vplivom Tsikh protsesіv vikonuyutsya two Vidi operatsіy: 1) Ti, SSMSC zmіnyuyut zagalnu zasobіv scrip, at scho perebuvayut gospodarstvі - zmenshuyut chi zbіlshuyut; 2) Ti, SSMSC not zmіnyuyut zagalnoї sumi gospodaryuyuchih zasobіv. Pong vodnochase zmіni contributing to the structure of assets abo pasiv.

Zvіdsi viplivaє Taqiy visnovok: oskіlki zasobi gospodaryuvannya that dzherela їh utvorennya vіdobrazhayutsya in balansі, the cutaneous gospodarska operatsіya Pevnyi rank vplivaє on ostannіy. For the nature of the Change log usі gospodarskі operatsії whether yakogo Gospodarstwa formuyut Vier operatsіy tipi. Zalezhnіst mіzh kinds of types that gospodarskih operatsіy іlyustruє Fig. A.7.2.