Qhov Tseem Ceeb Qhov Sib Txawv - Cov Nqi Tshaj Tawm vs Cov Nyiaj Them Them
Cov nuj nqis thiab cov nyiaj them poob haujlwm yog ob yam tseem ceeb uas tau sau tseg hauv daim ntawv tshuav nyiaj li cas ntawm cov tuam txhab. Qhov sib txawv tseem ceeb ntawm cov nyiaj tau los thiab cov nyiaj them poob haujlwm yog tias thaum cov nuj nqis tau txais yog cov nuj nqis lees paub hauv phau ntawv sau nyiaj rau lub sijhawm nws tau tshwm sim txawm tias nws tau them nyiaj ntsuab lossis tsis, cov nyiaj them tau yog cov nyiaj them rau cov neeg qiv nyiaj uas tau muag cov khoom rau. lub tuam txhab ntawm credit.
Tus Nqi Them Nqi Tshaj Li Cas?
Cov nuj nqis uas tau txais yog tus nqi suav nrog lees paub hauv phau ntawv ua ntej nws them rau. Cov nuj nqis no feem ntau yog nyob rau hauv qhov xwm txheej thiab yuav raug kaw raws li kev lav phib xaub tam sim no hauv daim ntawv tshuav nyiaj. Cov nuj nqis uas tau txais yuav tsum tau sau tseg kom ua tau raws li lub tswv yim ntawm kev suav nyiaj. Raws li lub tswv yim ntawm cov nyiaj tau los, cov nyiaj tau los thiab cov nuj nqis yuav tsum tau sau tseg nyob rau lub sijhawm uas lawv tshwm sim, txawm tias cov nyiaj tau los yog tsis them.
Cov nuj nqis uas tau txais yuav tsum tau sau tseg thaum lub tuam txhab tuaj yeem tsim nyog tau txais lawv cov nyiaj them poob haujlwm. Ib qho piv txwv rau cov nuj nqis uas tau txais yog nqi xauj tsev, nyiaj hli thiab paj laum ntawm cov nyiaj qiv hauv tuam txhab, piv txwv li, cov nyiaj them zoo sib xws tau them txhua hli.
Yuav Sau Cov Nqi Them Li Cas?
Ua piv txwv hauv qab no kom pom tias yuav sau cov nuj nqis li cas.
E.g. ABC Ltd tau rho tawm lub txhab nyiaj qiv nyiaj ntawm $ 10, 000 ntawm 10% paj paj thiab txhua hli cov paj laum yog them rau 15th ntawm lub hlis tom ntej. Yog li ntawd, cov paj laum ntawm $ 1,000 yuav raug kaw raws li,
Npaj them A/C DR$1,000
Cov Nqi Them Nqi A/C CR$1,000
Cov ntawv nkag hauv qab no yuav raug kaw thaum them nyiaj, Cov Nqi Them Nqi A/C DR $1,000
Nyiaj A/C CR$1,000
Yuav them nyiaj dab tsi?
Qhov no qhia txog lub luag haujlwm ntawm lub tuam txhab kom them cov nuj nqis luv luv; i.e. cov neeg qiv nyiaj uas lub tuam txhab tshuav nyiaj hauv ib xyoos ntawm lub sijhawm. Qhov teeb meem no tshwm sim thaum lub tuam txhab tau yuav cov khoom ntawm credit. Cov nyiaj uas them tau raug suav nrog raws li kev lav phib xaub tam sim no hauv daim ntawv tshuav nyiaj.
Yuav Sau Cov Nyiaj Them Li Cas?
Saib piv txwv hauv qab no.
E.g. ABC Tuam Txhab yuav cov khoom muaj nqis $1,150 los ntawm XYZ Company.
Yog li, Tus Nqi Them Nqi yuav raug kaw raws li, XYZ Company A/C DR $1, 150
Accounts them A/C CR$1,150
Thaum them nyiaj, Accounts them A/C DR$1,150
Nyiaj A/C CR$1,150
Ob qhov piv txwv tseem ceeb suav nrog siv Cov Nyiaj Them Nqi.
1. Cov Nyiaj Them Tau Txais Kev Sib Tw
Tus Nqi Them Nqi Them Nqi=Tus Nqi ntawm Cov Khoom Muag / Tus Nqi Nruab Nrab Them
Qhov piv txwv saum toj no qhia tau hais tias pes tsawg zaus hauv ib xyoos cov nyiaj tau them los ntawm lub tuam txhab. Qhov nruab nrab (Qhib cov nyiaj them poob haujlwm thiab kaw cov nyiaj them poob haujlwm faib los ntawm 2) raug txiav txim siab ntawm no txhawm rau nthuav tawm qhov tseeb piv los ntawm qhov nruab nrab ntawm cov nyiaj them rau lub xyoo. Yog tias qhov kev hloov pauv tau poob los ntawm ib lub sijhawm mus rau lwm qhov, qhov no yog qhov qhia tias lub tuam txhab tau siv sijhawm ntev dua los them nws cov neeg xa khoom ntau dua li lub sijhawm dhau los. Qhov kev tawm tsam yog qhov tseeb thaum qhov kev hloov pauv tau nce ntxiv, uas txhais tau hais tias lub tuam txhab tau them cov neeg xa khoom ntawm tus nqi nrawm dua.
2. Hnub Them Nyiaj
Nyiaj them hnub=(Account Them / Nqi ntawm cov khoom muag)365
Cov hnub them nyiaj qhia tias lub tuam txhab siv sijhawm pes tsawg hnub los them cov nuj nqis. Lub sijhawm qiv nyiaj ntev dua feem ntau tsis nyiam los ntawm ntau tus neeg qiv nyiaj vim tias lawv xav khaws cov nyiaj them sai dua. Hauv qee qhov kev pom zoo, lub sijhawm them nyiaj yuav tsum tau teev ua ntej.
Invoice yog ib daim ntawv tseem ceeb hais txog cov nyiaj them poob haujlwm. Qhov no yog cov ntaub ntawv xa mus rau tus neeg yuav khoom uas qhia txog tus nqi thiab tus nqi ntawm cov khoom uas tau muab los ntawm tus neeg muag khoom. Yog li, thaum daim ntawv xa nyiaj xa mus rau lub tuam txhab los ntawm tus neeg qiv nyiaj, nws yuav tsum tau ua tib zoo tshuaj xyuas kom raug raws li tus nqi ntawm cov khoom thiab lawv cov nqi.
Daim duab 1: Daim ntawv xa nyiaj xa tawm ntawm kev muag credit
Dab tsi yog qhov txawv ntawm Cov Nqi Them Nqi thiab Cov Nqi Them Nqi?
Tus Nqi Tshaj Tawm vs Tus Nqi Them |
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| Cov Nqi Them Nqi Tshaj Tawm yog sau tseg rau lub sijhawm suav nyiaj nws yog, tsis hais txog kev them nyiaj ntsuab. | Cov Nyiaj Them Nqi Qhia tau tias lub luag haujlwm los daws cov neeg qiv nyiaj luv luv. |
| Cov nuj nqis uas tau txais yog feem ntau tshwm sim los ntawm txhua lub tuam txhab. | Cov Nyiaj Them Them tsuas yog tshwm sim yog tias yuav khoom ntawm credit. |
| Yam them nyiaj | |
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Cov nuj nqis uas tau tshwm sim tau tshwm sim rau cov nyiaj them txhua hli. xws li: nqi tsev, nyiaj hli, thiab lwm yam. |
Account Payables tsuas yog sau cov nyiaj them vim yog cov neeg qiv nyiaj. |
Summary – Accrued Expense vs Accounts Payable
Qhov sib txawv tseem ceeb ntawm cov nuj nqis uas tau txais thiab cov nyiaj them poob haujlwm cuam tshuam rau ob tog uas lawv tau them rau. Cov nuj nqis uas tau txais yuav raug them rau ntau tog xws li cov neeg ua haujlwm thiab cov tsev txhab nyiaj thaum cov nyiaj them poob haujlwm yog vim cov tog neeg los ntawm lub tuam txhab tau yuav ntawm credit. Cov nyiaj them yuav tsum tau tswj hwm thiab khaws cia ntawm qib uas tau txais txiaj ntsig txhawm rau txuas ntxiv kev sib raug zoo ntawm kev lag luam nrog cov neeg koom tes.
