Balansdan tashqari schyotlar – qoldig‘i buxgalteriya balansiga kirmaydigan buxgalteriya hisobi schyotlari. Bu schyotlar korxonada vaqtincha turgan va boshqa korxonalarga (ijaraga olingan asosiy vositalar, masul saqlashga qabul qilingan moddiy qiymatliklar va h.k.) tegishli bo‘lgan tovar-moddiy qiymatliklarni hisobga olish uchun tayinlangan. Balansdan tashqari schyotlarda shuningdek qat’iy hisobot blankalari, zararga hisobdan chiqarilgan debitorlik qarzlari ham hisobga olinadi. Balansdan tashqari schyotlarda hisob oddiy tizimda, ya’ni ikki yoqlama yozuv qo‘llanmasdan yuritiladi. Bu schyotlar o‘zaro yoki balansli schyotlar bilan korrespondentlanmaydi.
Isklyuchenie nekonsolidirovannыx schetov - buxgalterskix knig, kotorыe ne vklyuchenы v balans balansa. Eti rassenki prednaznachenы dlya ucheta tovarnыx sennostey, kotorыe vremenno razmeщenы na predpriyatii i prinadlejat drugim sub’ektam (naprimer, arendovannыe osnovnыe sredstva, materialnыe aktivы, prinyatыe dlya obslujivaniya i t. D.). Za isklyucheniem vnebalansovыx schetov, takje uchitыvayutsya firmennыe vekselya, dolgi, svyazannыe s poterey. Na vnebalansovыx schetax uchetnaya zapis otnositsya k obыchnoy sisteme, to yest k dvoynoy proverke. Oni ne korreliruyut s vzaimnыmi ili sbalansirovannыmi otsenkami.
Excluding unconsolidated accounts - accounting books that are not included in the balance sheet of the balance sheet. These schies are designed to take account of the commodity values that are temporarily stationed at the enterprise and belong to other entities (such as fixed assets rented, material assets accepted for maintenance, etc.). Except for off-balance sheet accounts, firm bills of credit, debts arising out of loss are also accounted for. In the off-balance sheet accounts, the account is referred to in the ordinary system, that is, double-checked. These are not correlated with mutual or balanced scores.
