Qhov Tseem Ceeb Qhov Sib Txawv - Cov Nuj Nqis Tshaj Tawm vs Sundry Creditors
Lo lus 'sundry' yog siv los piav qhia txog cov nyiaj tau los / cov nuj nqis uas me me los yog tshwm sim tsis tshua muaj thiab yog li tsis raug xa mus rau cov ntawv teev nyiaj tshwj xeeb. Lawv kuj tseem hu ua 'txhua yam nyiaj tau los / kev siv nyiaj' thiab raug cais ua ke ua ib pab pawg thaum lawv tau nthuav tawm hauv daim ntawv qhia nyiaj txiag. Qhov sib txawv tseem ceeb ntawm cov nuj nqis uas tsis muaj nuj nqis thiab cov nuj nqis qis yog tias cov nuj nqis qis yog cov neeg siv khoom uas tau txais qiv nyiaj tsawg tsawg thiab tshuav nyiaj rau lub tuam txhab thaum cov neeg qiv nyiaj qiv nyiaj yog cov neeg xa khoom uas cov nyiaj yuav tsum tau them los ntawm lub tuam txhab ua rau tsis tshua muaj credit yuav khoom hauv me me los ntawm lawv (cov neeg muab khoom).
Leej twg yog cov nuj nqis?
Cov nuj nqis lossis 'cov tau txais' yog cov neeg siv khoom uas tshuav nyiaj rau lub tuam txhab. Lawv tau yuav cov khoom ntawm credit thiab, tseem tsis tau them nyiaj los ntawm lawv. Sundry cov nuj nqis, tseem hu ua 'sundry receivables' xa mus rau lub tuam txhab cov neeg siv khoom uas tsis tshua ua kev yuav khoom ntawm credit thiab cov nyiaj uas lawv yuav tsis tseem ceeb. Cov no feem ntau yog cov neeg siv khoom me me.
Feem ntau, lub tuam txhab khaws cov ntaub ntawv sib cais los sau cov lag luam kev lag luam rau txhua tus neeg siv khoom. Qhov no yog qhov tsim nyog yog tias cov neeg siv khoom yuav khoom loj dua ntawm cov ntu ntu. Qhov no yuav tsis tsim nyog rau cov neeg siv khoom me me, yog li nws yooj yim dua los tuav ib daim ntawv teev npe hu ua 'sundry debtors' los sau cov kev lag luam me me uas tsis tshua muaj tshwm sim.
E.g. Tuam txhab C yog cov chaw tsim khoom ntawm daim npav tos txais uas tseem ua rau Christmas kho kom zoo nkauj. Vim lub caij nyoog xav tau, Christmas decorations tsuas yog yuav nyob rau lub Kaum Ob Hlis. Lub tuam txhab C muaj nyob ib ncig ntawm 50 cov neeg siv khoom me me uas yuav khoom Christmas kho kom zoo nkauj rau ib xyoos thiab lub tuam txhab tuav ib tus account rau tag nrho cov neeg siv khoom. Phau ntawv nkag rau cov nuj nqis qis yog sib npaug rau lwm cov nuj nqis. (Xav tias tus neeg siv khoom PQR yuav cov khoom tsim nyog ntawm $ 5, 200)
PQR A/C DR $5, 200
Muag A/C CR$5,200
Leej twg yog Tus Txhab Nyiaj Txiag
Creditors lossis 'payable' yog cov neeg siv khoom uas lub tuam txhab tshuav nyiaj. Lub tuam txhab tau yuav cov khoom ntawm credit thiab kev them nyiaj tseem tsis tau them rau lawv. Sundry creditors, tseem hu ua 'sundry payables' xa mus rau lub tuam txhab cov neeg muag khoom los ntawm cov tuam txhab uas tsis tshua muaj kev yuav khoom ntawm credit thiab cov nyiaj tau los ntawm lawv tsis tseem ceeb. Cov no feem ntau yog cov khoom lag luam me me.
Ib yam li cov neeg tshuav nuj nqi, nws tsis yog qhov ua tau zoo los tswj cov ntaub ntawv sib cais rau txhua tus neeg xa khoom me me. Yog li, cov ntaub ntawv no tau khaws cia ua ke hauv ib tus account npe hu ua 'sundry creditors'. Txuas ntxiv los ntawm tib qho piv txwv, E.g. Qhov kev yuav khoom saum toj no yuav raug sau tseg raws li hauv qab no hauv phau ntawv PQR txij li Lub Tuam Txhab C yog tus qiv nyiaj qis.
Yuav A/C DR $5, 200
tuam txhab C A / C CR $ 5, 200
Qhov txawv ntawm Sundry Debtors thiab Sundry Creditors yog dab tsi?
Nyiaj Ntsig vs Sundry Creditors |
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| Cov nuj nqis uas tsis muaj nuj nqis yog cov neeg siv khoom uas tau txais qiv qiv nyiaj tsawg tsawg thiab tshuav nyiaj rau lub tuam txhab. | Sundry creditors yog cov neeg muag khoom uas tau muag cov khoom me me rau lub tuam txhab ntawm credit. |
| me me lossis qhov tsis tseem ceeb ntawm kev muag khoom qiv nyiaj yuav tsum tau muag rau tus neeg siv khoom kom suav cov nuj nqis qis. | Me me lossis qhov tsis tseem ceeb ntawm kev yuav qiv nyiaj yuav tsum tau yuav los ntawm tus neeg muag khoom kom suav rau cov neeg qiv nyiaj qis. |
Summary – Sundry Debtors vs Sundry Creditors
Qhov txawv ntawm cov nuj nqis qis thiab cov qiv nyiaj qis yog nyob ntawm seb lub tuam txhab puas yog tus muag lossis tus yuav. Yog tias lub tuam txhab yog tus muag khoom, qhov no ua rau cov nuj nqis qis thiab yog tias lub tuam txhab yog tus yuav, qhov no ua rau cov neeg qiv nyiaj poob qis. Nws tseem yuav tsum tau muab sau tseg tias tsuas yog tsis tshua muaj me me cov nuj nqis me me thiab cov neeg qiv nyiaj yuav tsum tau sau tseg nyob rau hauv qeb; Cov neeg siv khoom lag luam tseem ceeb thiab cov neeg muag khoom yuav tsum tau ua tib zoo saib raws li cov nuj nqis kev lag luam thiab cov nyiaj tau txais kev lag luam thiab yuav tsum tau suav rau nyias.
