تبلیغات
حسابداری - تنخواه گردان متغیر
سه شنبه 23 آذر 1389  11:43 ق.ظ
توسط:

تنخواه گردان متغیر

نوع دیگر تنخواه گردان بدین طریق است كه مبلغى به عنوان تنخواه گردان طى چكى به مسوول تنخواه گردان پرداخت شده و هر بار كه اسناد مربوط به هزینه ارائه مى شود از حساب وى كسر مى گردد.

مبلغ پرداختى به مسوول تنخواه گردان بابت تجدید آن، در هر بار معادل اسناد هزینه ارائه شده توسط وى مى باشد. البته در این نوع تنخواه گردان پرداخت وجه لزوما همزمان با ثبت هزینه هاى انجام شده، نبوده، بلكه پرداخت وجه با درخواست از طرف مسوول تنخواه گردان صورت مى گیرد. ثبت ایجاد تنخواه همانند ثبت اول در روش تنخواه با مبلغ ثابت مى باشد.

اما در صورت انجام هزینه ها توسط مسوول تنخواه گردان ثبت هاى زیر انجام مى شود، براى مثال آقاى الف در تاریخ 18 فروردین اسناد و مدارك مثبته اى دال بر انجام هزینه ملزومات به مبلغ 140000ریال و تعمیرات وسائط نقلیه به مبلغ 200000ریال به دایره حسابدارى ارائه نمود. پس از بررسى مدارك فوق و حصول اطمینان از صحت مدارك، ثبت زیر در دفاتر شركت صورت پذیرفت(فرض شده است كه تنخواه گردانی به مبلغ 500000 ریال به آقاى الف واگذار شده است):

تاریخ

شرح

عطف

بدهكار

بستانكار

18/1

حساب هزینه ملزومات

 حساب هزینه تعمیر وسائط نقلیه

                 حساب تنخواه گردان

بابت هزینه هاى انجام شده از محل تنخواه گردان

 

140000

200000

 

 

340000

 

حال چنانچه آقاى الف وجه نقد درخواست نماید معادل مبلغ پرداخت شده به آقاى الف حساب تنخواه گردان بدهكار و بانك بستانكار مى گردد. فرض كنید آقاى احمدى در تاریخ 21 فروردین ماه مبلغ 400000 ریال وجه نقد درخواست نماید. ثبت لازم در این تاریخ به شرح زیر خواهد بود:

 

 

 

تاریخ

شرح

عطف

بدهكار

بستانكار

21/1

حساب تنخواه گردان

           حساب بانك

پرداخت به آقاى الف بابت تنخواه

 

400000

 

400000

 

به این ترتیب حساب تنخواه گردان مرتبا بدهكار و بستانكار مى گردد. در پایان دوره مالى و در صورت تعویض متصدى تنخواه گردان مانند روش تنخواه گردان با مبلغ ثابت برخورد خواهد شد، توجه به این نكته كه در صورت وجود اسناد هزینه ابتدا مى بایست هزینه ها در دفاتر ثبت شده و سپس مراتب بعدى انجام شود.

 


  • آخرین ویرایش:-
نظرات()   
   
לופטים
سه شنبه 12 شهریور 1398 10:22 ق.ظ
Index Search Villas and lofts for rental, search by
region, find in a few minutes a villa to rent by city, a range of rooms lofts and villas.
Be in awe of the images and knowledge that the site has to offer you you.
The website is a center for every body the ads within the field, bachelorette
party? Use a buddy who leaves Israel? No matter what the rationale it's
important to rent a villa for an upcoming event or merely an organization recreation suitable for any age.
The site is also the center of rooms by way of the hour, which is definitely
another subject, for lovers who are searhing for
an expensive room equipped for discreet entertainment having a spouse or lover.
Regardless of the you are looking for, the 0LOFT website makes a find you to identify rentals for loft villas
and rooms throughout Israel, North South and Gush Dan.
cheap aesthetic
شنبه 9 شهریور 1398 08:45 ق.ظ
Its like you learn my thoughts! You appear to understand a lot about this,
like you wrote the e book in it or something. I feel that you could do with some p.c.

to power the message house a little bit, but other than that, this is excellent blog.
A great read. I'll certainly be back.
וילות בצפון
پنجشنبه 7 شهریور 1398 05:53 ب.ظ
many thanks a great deal this amazing site can be elegant
as well as relaxed
profile
سه شنبه 5 شهریور 1398 05:15 ب.ظ
I am really enjoying the theme/design of your website. Do you ever run into any
internet browser compatibility issues? A couple of my blog audience have
complained about my site not working correctly in Explorer but looks great in Opera.

Do you have any solutions to help fix this issue?
https://00-tv.com
دوشنبه 4 شهریور 1398 06:02 ب.ظ
I am not sure where you are getting your information, but good topic.

I needs to spend some time learning more or understanding more.

Thanks for magnificent info I was looking for this info for my mission.
נערות ליווי בבת ים
یکشنبه 3 شهریور 1398 03:34 ق.ظ
The ads are at the mercy of all the binding laws in the State of Israel.
Jerold
چهارشنبه 23 مرداد 1398 10:53 ق.ظ
Hmm it looks like your website ate my first comment (it was
extremely long) so I guess I'll just sum it up what I had written and say, I'm thoroughly enjoying your blog.
I as well am an aspiring blog blogger but I'm
still new to everything. Do you have any suggestions for inexperienced blog writers?
I'd genuinely appreciate it.
helpfinderservices.com
یکشنبه 20 مرداد 1398 07:23 ق.ظ
Wow that was unusual. I just wrote an extremely long comment but after I clicked submit my comment didn't show up.
Grrrr... well I'm not writing all that over again. Anyways, just wanted to say wonderful blog!
sexy2call
دوشنبه 14 مرداد 1398 08:20 ب.ظ
We're having coffee at Nylon Coffee Roasters on Everton Park in Singapore.
I'm having black coffee, he's using a cappuccino.
He's handsome. Brown hair slicked back, glasses that fit his face, hazel eyes and the prettiest
lips I've seen. He is well-built, with incredible arms plus a chest
that is unique about this sweater. We're standing
right in front of each other preaching about our everyday life, what
we'd like for the future, what we're searching for
on another person. He starts telling me that bigger been rejected a great deal of times.


‘Why Andrew? You're so handsome. I'd never reject you ', I only say He smiles at me,
biting his lip.

‘Oh, I really don't know. Everything happens for good reason right.
But identify, would you reject me, might you Ana?' He said.


‘No, how could I?' , I replied

"So, you would not mind if I kissed you right now?' he was quoted saying as I receive better him and kiss him.

‘The very next time don't ask, just do it.' I reply.

‘I love the method that you think.' , he said.

For the time being, I start scrubbing my rearfoot in the leg, massaging it slowly. ‘Exactly what do you like in women? And, Andrew, don't spare me the details.' I ask.

‘I like determined women. Someone that knows the things they want. Somebody that won't say yes just because I said yes. Someone who's not afraid when you attempt something mroe challenging,' he says. ‘I'm never afraid when you try new things, especially in terms of making a new challenge in the bedroom ', I intimate ‘And Everyone loves ladies who are direct, who cut with the chase, like you merely did. To generally be
honest, it really is a huge turn on.
נערת ליווי ברמת גן
یکشنبه 13 مرداد 1398 05:38 ب.ظ
We're having coffee at Nylon Coffee Roasters on Everton Park in Singapore.

I'm having black coffee, he's creating a cappuccino. He is handsome.
Brown hair slicked back, glasses for his face,
hazel eyes and the most amazing lips I've seen. He is
quality, with incredible arms including a chest that stands out during this sweater.
We're standing ahead of one another talking about our way
of life, what we really wish for money, what we're searching for on another person. He starts telling
me that he's been rejected many times.

‘Why Andrew? You're so handsome. I'd never reject you ', I only say
He smiles at me, biting his lip.

‘Oh, I do not know. Everything happens for a good
reason right. But identify, you wouldn't reject me,
could you Ana?' He said.

‘No, how could I?' , I replied

"So, would you mind if I kissed you currently?' he was quoted saying as I purchase far better him and kiss him.

‘The next time don't ask, just do it.' I reply.

‘I'm keen on how we think.' , he said.

In the meantime, I start scrubbing my heel bone in his leg, massaging it slowly. ‘Exactly what do you enjoy in women? And, Andrew, don't spare me the details.' I ask.

‘I like determined women. Someone you never know what we want. A person that won't say yes even though I said yes. Someone who's not scared when you try something totally new,' he says. ‘I'm never afraid of attempting something mroe challenging, especially in relation to making something mroe challenging in bed ', I intimate ‘And I enjoy girls who are direct, who cut over the chase, like you only did. Being
honest, that is a huge turn on.
konto młodzieżowe
یکشنبه 13 مرداد 1398 09:35 ق.ظ
Pretty nice post. I just stumbled upon your weblog and wished to say
that I have truly loved surfing around your
blog posts. After all I'll be subscribing in your feed and
I hope you write again soon!
najlepsze konto dla młodych
شنبه 12 مرداد 1398 07:04 ب.ظ
Hello there! Would you mind if I share your blog with my twitter group?

There's a lot of people that I think would really appreciate
your content. Please let me know. Thanks
profile
جمعه 11 مرداد 1398 10:01 ب.ظ
You can definitely see your expertise in the article you write.
The arena hopes for more passionate writers such
as you who are not afraid to say how they believe. At all times
follow your heart.
http://canadianopharmacy.com/
پنجشنبه 10 مرداد 1398 12:30 ب.ظ

Nicely put, Kudos.
canadian drug store canada online pharmacies reviews canadian pharmacy canadian pharmaceuticals companies canadian pharmacies shipping to usa order canadian prescriptions online canadian medications list northwest pharmacy canada trusted pharmacy canada pharmacy canada plus
sexy2call
چهارشنبه 9 مرداد 1398 07:22 ب.ظ
The ads are be subject to all of the binding laws
of the State of Israel.
صیانة شاشات دایو فى مصر
دوشنبه 31 تیر 1398 08:52 ب.ظ
Hello, i believe that i saw you visited my weblog so i got here to return the desire?.I'm attempting to
in finding things to improve my web site!I assume its good enough to make use of some
of your concepts!!
مراكز صیانة میكروویف دایو
دوشنبه 31 تیر 1398 06:57 ب.ظ
I every time emailed this web site post page to all my friends, since if like to
read it after that my friends will too.
נערות ליווי בתל אביב
یکشنبه 30 تیر 1398 04:28 ب.ظ
Sexy2call Quick search to get the most recent results Discover a massage escort girl, discrete apartment or
any perfect and indulgent recreation. Interested in escort girls?
Discrete apartments? Produce a quick search by region of Israel.
صیانة غسالات بیكو
شنبه 29 تیر 1398 08:23 ق.ظ
It's an amazing article for all the internet users; they will
take advantage from it I am sure.
اتوماتیك صیانة غسالات ال جی
جمعه 28 تیر 1398 03:47 ب.ظ
Yes! Finally something about ariston washing machine wont spin.
welssom.ivyro.net
شنبه 22 تیر 1398 09:31 ب.ظ
Do you mind if I quote a few of your posts as long as I provide
credit and sources back to your blog? My blog is in the very same area
of interest as yours and my visitors would genuinely benefit
from a lot of the information you provide here. Please let me know if this
okay with you. Thank you!
about
شنبه 22 تیر 1398 04:59 ب.ظ
I am not sure where you are getting your info, but good topic.
I needs to spend some time learning much more or understanding more.
Thanks for excellent info I was looking for this information for
my mission.
najlepsze konto bankowe
شنبه 22 تیر 1398 02:11 ق.ظ
I'm amazed, I must say. Seldom do I come across a blog that's both
educative and interesting, and without a doubt, you have hit the nail on the head.
The issue is something that not enough people are speaking intelligently about.
I am very happy I found this in my hunt for something regarding this.
바카라카지노CSA78.COM
جمعه 21 تیر 1398 01:07 ب.ظ
CSA78.COM
صیانة ثلاجات سامسونج فى مصر
چهارشنبه 19 تیر 1398 04:16 ق.ظ
خدمات سامسونج نعتبر خبراء سامسونج الاوائل فى مصر و احسن خدمات تبحث عنها عندما یصادفك اعطال فى غسالات سامسونج .حیث اننا نوفر الصیانة بالكامل فى بیتك ولا یتم سحب المكانس نهائیا من بیتك
هذا بالاضافة الى اننانمتلك طاقم عمل من فنیینمدربین على الاصلاحالفورى لجمیع مشاكل
افران سامسونج الثلاجات
و استبدال جمیع قطع الغیار التالفةبأخرى جیدةهذا
ب الاضافة تمیزهم بالخبرةالعالیة و التى
تتیح لهم التصلیح فورا منزل العمیل و الخبرة التى تمتد
الى سنواتطویلة لا تقل عن 25عام متواصلة فى اصلاح مكانس سامسونج

اذا كنت فى احتیاج لعمل صیانة مكانس سامسونج فى المنزل و كل ما علیك هو الاتصال بنا على مراكز
صیانة میكروویف سامسونج فى مصر نحن فى خدمتك اینما كنت نحن
نخدم جمیع المحافظات لنسعى أن نكون
الاحسن فى مجال عملنا و الاسرع
فى التعامل معك و نقدم لك الصیانة الممیزة فى مختلف مودیلات میكروویف
سامسونج
נערת ליווי
دوشنبه 17 تیر 1398 05:40 ب.ظ
"We will need to build to a different crescendo, cheri," he said.
"And we all may have an ending that'll be as none before."

His smile was decadent, his eyes were filled with lust, and also the soft skin of his hard cock against my sex
was having its intended effect. I had been feeling a stronger arousal now as I felt his
cock slide between my sensitive lips. I felt your head of his
cock push agonizingly at the entrance of my pussy,
and I desired him to thrust into me hard.
Instead he pulled back and slid his hardness back about
my clit.

I'd been aching to acquire him inside, and I could truthfully tell that his ought to
push that wonderful hard cock inside me was growing.
His moans grew to complement mine, and I knew the sensation of my wet pussy lips within the head of his cock was getting an excessive amount both for of
us.

"Allow finale begin," he explained, and he slid the top of his cock inside me.


Both of us gasped because held his cock there for the moment.
I contracted my pussy in order to him further inside, anf the husband threw his head
back with the sensation. Inch by excruciating inch he pushed
his cock inside me, each time I squeezed my pussy
around him. His cock felt wonderful simply because it filled me,
but I wanted everything inside me. I rolled sideways and rested my leg against his shoulder,
and that he plunged his cock completely in.
Sexy2Call
یکشنبه 16 تیر 1398 07:00 ب.ظ
Sexy2call Quick search and find the newest results Get a massage escort girl, discrete apartment
or any perfect and indulgent recreation. Searching for escort
girls? Discrete apartments? Create a quick search by region
http://cg028.com/comment/html/?147788.html
شنبه 15 تیر 1398 09:31 ق.ظ
Excellent beat ! I wish to apprentice at the same time as you amend your site, how can i subscribe for a blog web site?
The account aided me a acceptable deal. I have been a little bit familiar of this your broadcast provided shiny transparent idea
cunniLingus
پنجشنبه 13 تیر 1398 12:15 ب.ظ
Hello there I am so excited I found your site, I really found you by accident, while I was researching on Askjeeve
for something else, Anyways I am here now and would just
like to say thanks a lot for a marvelous post and a all
round thrilling blog (I also love the theme/design), I don’t have time to read it all at the moment but I have saved it and also
included your RSS feeds, so when I have time I will be back to read more, Please do keep
up the great b.
שירותי ליווי ברמת גן
دوشنبه 10 تیر 1398 03:02 ق.ظ
We're having coffee at Nylon Coffee Roasters on Everton Park in Singapore.
I'm having black coffee, he's possessing a cappuccino.
They are handsome. Brown hair slicked back, glasses
that are great for his face, hazel eyes and the most wonderful lips I've seen. He or she is
nice, with incredible arms and also a chest that stands out
for this sweater. We're standing before of one
another preaching about our way of life, what we would like into the future, what we're searching for on another person.
He starts telling me that bigger been rejected plenty of
times.

‘Why Andrew? You're so handsome. I'd never reject you ',
I only say He smiles at me, biting his lip.


‘Oh, I don't know. Everything happens for a reason right.

But let me know, utilize reject me, would you Ana?' He said.


‘No, how could I?' , I replied

"So, utilize mind if I kissed you today?' he stated as I am more detailed him and kiss him.

‘The next time don't ask, just do it.' I reply.

‘I'm keen on the method that you think.' , he said.

At the same time, I start scrubbing my rearfoot within his leg, massaging it slowly. ‘So what can you prefer in ladies? And, Andrew, don't spare me the details.' I ask.

‘I love determined women. Someone discussion whatever they want. Someone that won't say yes just because I said yes. Someone who's not afraid when you try new things,' he says. ‘I'm never afraid when attemping something mroe challenging, especially in regards to making interesting things in bed ', I intimate ‘And I really like women that are direct, who cut over the chase, like you only did. For being
honest, what a huge turn on.
 
لبخندناراحتچشمک
نیشخندبغلسوال
قلبخجالتزبان
ماچتعجبعصبانی
عینکشیطانگریه
خندهقهقههخداحافظ
سبزقهرهورا
دستگلتفکر
نمایش نظرات 1 تا 30