Hisobbarobarkunii gairinaqdi bo kadom guruhho taqsim meshavand?

Hisobbarobarkunii gayrinakdiro az rui amaliyotkhoi moly va uvdadorikhoi moliyavy ba du gurukh judo kardan mumkin ast:

Gurukhi yakumi khisobbarobarkunii gayrinakdi az hisob-barobarquni az rui mol va khizmatrasonikho iborat ast;

Gurukhi duyum pardokhtkho ba bujeti davlaty (andoz az foida, andoz az arzishi ilovagy va digar pardokhtkho)-ro dar bar megirad.