Tadbirkor sub’yektlar o‘z faoliyatlarini amalga oshirish davomida na faqat o‘zlik (xususiy) kapitaldan, balki qarz mablag‘laridan ham foydalanadi. Qarz mablag‘laridan foydalanish esa ularga mos keluvchi turli xil qo‘shimcha xarajatlarni yuzaga keltiradi, jumladan: qisqa va uzoq muddatli kreditlar bo‘yicha foizlar, chiqarilgan obligatsiyalar bo‘yicha chegirmalarni amortizatsiya qilish, moliyaviy ijara bo‘yicha ijara to‘lovlari va boshqalar. Ushbu maqolada qarz xarajatlarini qaysi qismini kvalifikatsiyalanadigan aktivlar qiymatiga va qaysi qismini moliyaviy xarajatlarga o‘tkazish ko‘rsatilgan. Qarz xarajatlarini hisob-kitoblar asosida buxgalterlik yozuvlarda aniq hisobvaraqlarda qayd qilish ko‘rsatib berilgan.

Ushbu maqolada jismoniy tarbiya darslarida shaxsning jismoniy sifatlari milliy harakatli o‘yinlarning turlari yordamida o‘quvchilarni estetik anglash vazifalarini amalga oshirish jarayonini amaliyotga joriy etish usullaridan foydalanish haqida so`z boradi.

This article examines ideological threats and national-historical thinking of young people in the context of globalization of Uzbekistan.

In this article, the emergence of the Bronze Age and the emergence of knowledge in various fields of economy from this period, the size of settlements expanded, and the population increased (5-10 thousand people). This historical process was the first large-scale division of labor in the development of society and became the basis for the emergence and development of the first cities. By the Bronze Age, the first agricultural economy, the natural sugroma farming culture, settled in the southern regions of Central Asia. Information about the source of socio-economic and ethno-cultural development of the Bronze Age society is highlighted.

This article examines issues related to the improvement of excise tax administration, the calculation of excise tax and its importance in the formation of the country's budget. Also, changes in excise tax rates and directions for improvement of excise tax administration will be covered.