Na roto i te 90 - "Sales". Subaccounts o pūkete 90

whakahaere arumoni katoa i roto i te wa o te mahi ohaoha he hiahia i roto i te tātaritanga tino o te hua pūtea. Hoki aroturuki wā o te moni me utu nāianei e rave rahi kaute pūkete: 99, 90, 91. tiki mōhiohio pono e pā ana ki te hanganga, akiaki, mahi rōrahi he taea anake ki whakaata tika o te raraunga i roto i teie mau aamu.

pūkete āhuatanga

Pūkete 90 "Sales" Ko te uaua tino i roto i te hanganga, e hanga ana e ia taea ki te farii i me te aromātai i te hua wā o te kamupene. Kia mōhio e te auraa i te aronga matua o te mahi, i rēhita te i roto i te tikanga. Tenei mahi hopoi hua pūtea pūmau, e ko te moni o te taupū katoa e te iti o 5-7%, me te taea o te kamupene ki te whai wāhi i roto i tetahi e tukua i te wāhi o te tirohanga o te ture, te momo o te mahi. Ka taea te tāutuhia e te aronga matua:

1. Ko te tuku o ngā momo o ngā hua (taonga, taonga takawaenga, rauemi mata, me te pera i runga i. D.).
2. Te whakarato o te rārangi i whakaritea o ratonga (torotoro waea, transportation, taputapu, whare, me te pera i runga i. D.).
3. Tuhinga o mahi o rerekē nekehanga o te uaua i raro i te kirimana (kore-ahumahi, me te āhua ahumahi).

Na roto i te 90 kaimahi ki te whakaata i te moni o te moni i te ahua taketake, ngā mahi, me utu e pā ana.

Whakaata i roto i te Kaute

Kaute e 90 ko te waihanga, kaha-hāngū, i runga i te whakamahia i roto i te ngā subaccounts āhuatanga rānei. E kore te te pauna (toenga) o te timatanga me te mutunga o te wā e kore e he te reira i roto i te pauna kitea. Ko te whakaaro matua o tenei pire ko te whakamāramatanga o te pūtea (wā) hua o te mahi o te hinonga mo te wā o nāianei. whakawhitia te nui tatau te ki te hanga i te tohu noa o te moni mate o te mahi ranei. tatau te hua ōhanga te rite te rerekētanga i waenganui i te pōro o iti-pūkete. 90 score he āhuatanga motuhake: kua tino katia te reira anake i roto i te toenga o te Faaapî, i te mutunga o ia tau maramataka. Whakatupato ki te whakaata utu katoa i runga i te pūtea taurewa - te puta (puta i hoko).

Hanganga pūkete tātari

Hei mahi tika, whakatuwhera te-pūkete iti o te pūkete 90 mo te tūemi e whai ake nei:

• 90/1 "hoko hokohoko";
• 90/2 "utu Production o taonga";
• 90/3 "Takahanga";
• 90/4 "Excises";
• 90/5 "mau ohipa Kaweake";
• 90/9 "painga parekura i runga i te hoko, me te / ranei."

ki tonu ia-pūkete iti te puta noa nga whakawhitinga pakihi tau. I hanga i i te mutunga o ia wā revolution kati ki 90/9 me kua kahore toenga takawaenga. tātai mahi pūtea, me te ōhanga o te marama mua te rite te rerekētanga i waenganui i rerekē haere i runga i te nama, me te tapeke pōro nama i runga i iti-pūkete. Tei runga i te tohu o te uara whiwhi te whakahaere ki te iti 9 e kati te pūkete 99.

moni

Hei whakaata i te rawa e mōhiotia ana i runga i te FDR (tūnga o te kaute) 9/99, hua i mahi tino i hanga te subaccount 90/1. E te reira ki te moni pūkete i hoko o ngā hua, mahi me taonga hokona, ratonga, me pera i runga i. D. te nui o nga tau moni mo te nama o iti-pūkete i roto i te reta pūkete 62 "Settlements ki nama kaihoko 'ki. Hoki te whakamahi ai te waea:

• Ahau 76 Km 90/1 "Income i te tahi atu te hunga me moni."
• Ahau 50, 55, 52, 51, Km 90/1 "kiia ki te whakataunga moni, moni, pūkete motuhake ranei i moni o te hinonga."
• Ahau 79 Km 90/1 "Income i te peka i te āpiti ranei."
• Ar 98, 90/1 Kr "wāhanga o te utu hua tohaina ki te moni wā i muri" (ki te utu mua).

rerekē haere Tapeke o nama me 90/1 whakaaturanga whakarapopototia moni i hoko i roto i te marama o nāianei, i roto i te heke mai ka mahi ki te tātai i te hua pūtea o te mahi ōhanga nui o te kamupene.

utu

i hanga Production (matotoru) utu o ngā hua hangaia i runga i te kaute o te tātaitanga, me te namahia ki te pūkete 41, 43, 45, 40. I tenei utu, kua tuhia ki runga ki te rakau o ngā hua oti, te wahi e rongoa ai tae noa hokona. A, no te te hoko o taonga, ka piri hua, whakarato i te whānuitanga o ngā ratonga me te mahi o te mahi i tetahi whakahaere atu whakapaunga kore whakaurua i roto i te utu o ngā hua hangaia. ka karanga tenei momo o te utu e utu pakihi e whakatika rite ki te hua o te whakangungu me te hokohoko. Ko ētahi o ēnei maha o PBU 10/99 whakapaunga i runga i pānuitanga, tākai atu, transportation, me te rokiroki. Score 90 whakairinga i roto i tenei take, nga puka e whai ake nei:

• "Taonga tārua (hua oti) i te utu pukapuka." Dt 90/2, Km 43, 40, 41
• "I muri i tawhē tauhokohoko" Dt 90/2, 42 Km.
• Dt 90/2, "putu nui o arumoni (realizable) utu." Rm 44

e kore e kaihoko e hanga i te utu production, rawa hokona puritia hoki te hoko kua oti te tuhituhi i te pūkete 45. A, no te whakatinana Ko tetahi atu (arumoni) fakamolé i Km 44 "utu Distribution".

takoha

Ki te he hinonga, i runga i te ture, ko te aufau o tāke Ekisia, Takahanga, te hoko o nga mahi, hua me ngā ratonga tukua ki te whakauru o enei momo o tāke i roto i te utu katoa. Whakairia wāhi ki te tāke o te kaihoko i runga i 90/3, 90/4. I roto i te take o te whakahaere tauhokohoko ā-ao kiia inaianei mo te ohipa kaweake i runga pūkete 90/5. A, no te tātai i te pūkete takahanga 90 hāngai ki te tauwhitinga pakihi, te waea e whai ake nei:

• Dt 90/3, Rm 68 "Takahanga faaite e pā ana ki te hoko."

Waihoki whakaata takoha katoa ki te kia utua ki taumata rerekē.

taurite Faaapî

ka 90 pūkete e tutakina i roto i ngā wāhanga, ko te matua i whakaritea ai e te rerekē haere mo te wā o nāianei mō ia-pūkete iti. katia Ia o ratou te waea i runga i 90/9. kawea Pūkete katinga 90 i roto i roto i te tetahi tikanga, kia rite ki te kaupapa:

1. Tātaihia te nui o whakawhitinga i runga i te subaccount 90/1, katia subaccount whaiaho AT 90/1, 90/9 Kr.
2. whakapaunga rerekē takoto topu me te uara hua tū Taipitopito 90/9, 90/2, taurewa, 3, 4, 5.
3. kia rerekē haere o te katoa iti-pūkete me pauna 90 kore.
4. tahuri pūkete KT - I te 9 subaccount whakatau mahi pūtea, tatau nei te rite te nui tuhia i runga i te DR. Tei runga i te hua e namahia ai ki te pūkete o 99.
5. Ko te toenga o te c / cq. 9 "Profit, mate i runga i te hoko" kia kati i te mutunga, ie. E. Kia kore.

I roto i te pūkete whārangi toenga e kore te 90 kitea i hiahia tuatapaparaa hua katoa ki te kia takina, pea mo te tau maramataka rite ki te hua o te hapa i te rerekē haere he kōmaka. Ki te ko te reira tenei nui, he mea e tika ana ki te whakakore i te waea e hāngai ana, mau te toenga o te Faaapî ki te tāpaetanga o ngā pūrongo. I te wa ano tango te uara tapeke o te pūkete 91 "Ētahi atu moni me utu", rite ki te hua o te katinga o 90 me 91 pūkete mō te 99 i hanga hua pūtea i te mahi o te whakahaere mo te tau o nāianei.

aunoatanga o kaute

Ko te mahi o te kaute hou tā te whakamahi tupato o ngā hōtaka motuhake. Te katia te nama e tika ana katoa tupu aunoa ina kati koe i te wā. Ko te kawenga o te kaimahi kaute ngā āta o te hua, me te whakaaturanga o ngā mahi pakihi. Ako o pauna tamataraa me tātaritanga o pire ka meinga e taea ki te aru i te auautanga o te katinga o nga kaute ki te whiwhi hua tika. Pūkete 90 Kei te namahia ki te whārangi toenga, he mea tino nui ki te whiwhi mōhiohio whāinga. Na reira, ko te tino nui hoki te tino kaikaute o te tukanga ripeneta o toenga. fakahu'unga reira e kore anake te kati tika o nga kaute, engari ano hoki te taki o tohutoro mo te wā katoa.