Accounting. Izimali kwezimali ezimpahleni ezingasuki phansi amarekhodi intela

Umthetho we Russian Federation azibekela Russian amabhizinisi nezikweletu accounting kanye Intela ezimali ye kwezimali ezimpahleni ezingasuki phansi. Kwezinye izici lezi zindlela elinesimo ukufana okukhulu. Nokho, umehluko phakathi kwabo kubalulekile nakho. Yiziphi imininingwane yalolu intela kanye accounting kwempahla fixed? Yini amabhizinisi kungaba nezinzuzo mayelana nokuziphatha kwabo?

Izitshalo kanye nempahla (OS) njengento ezimali amafemu

Accounting kanye Intela ezimali ye kwezimali ezimpahleni ezingasuki phansi kule nkampani kumele kwenziwe ngaphansi zomthetho Russian. Ngamunye wabo has a uhlamvu oluthile - sizobheka kamuva esihlokweni.

Ngokuphathelene ezimali - kuncike kwakho kungenzeka amafa, izimpawu izici ezilandelayo esemqoka: isicelo inzuzo noma ukuphathwa kwebhizinisi njengoba lisetshenziswe izinyanga 12 noma ngaphezulu, wasebenzisa kuphela umnikazi (lapho kabusha akuhloselwe) isicelo njengoba ithuluzi ukusebenza, ukukhululwa kwe-izimpahla, usebenza noma amasevisi anikezwa. Inhlangano, okuyinto igcina amarekhodi ezimpahleni ezingasuki phansi, inquma ukuphila ewusizo ngayinye yohlobo lwazo.

Kulokhu, ukubala okufanele zithathwe:

- nemibandela ukusetshenziswa OS, Dynamics operation yabo;

- isimiso ukuhlolwa isimiso kanye nokulungiswa eyinhloko;

- ezilinganiselwa yokusebenza ukusebenza;

- atholakalayo isikhathi ukulinganiselwa yefa - isibonelo, ngenxa ukuqasha.

Accounting kanye Intela ezimali ye kwezimali ezimpahleni ezingasuki phansi Kwenziwa okusekelwe ukusatshalaliswa OS kwi iyunithi akhawunti - yokusungula izinto. umbandela yabo eyinhloko - ikhono banetiseke imisebenzi (akudingi ukufakwa noma ukuvuselela eningi ukuze ulethe ku-operation). Uma kokuba ukusebenza into inezigaba eziningana ngempilo inkonzo ehlukene, iyinye zayo kuzothathwa njengoba ehlukile yesistimu yokusebenza.

Kuvele caveat ezibalulekile - kwenkathi ukusetshenziswa OS kungase kushintshwe - kuncike esimweni saso sokusebenza. Kungaphawulwa ukuthi bezimali Russian kanye angaphandle angase abe indlela ehlukile ukuze kubukezwe eside okusebenzela OS. Esikhathini Russian Federation wanquma ulungise kulungiselelwa ezifanele, uma yokwakha kabusha bafeza sesimanje ezimpahleni ezingasuki phansi. Accounting kanye Intela ezimali kudinga OS wokubuyekeza inkathi yokusetshenziswa nakwamanye amazwe amaningi, kuye anhlobonhlobo izici. Ngokwesibonelo, izinguquko isakhiwo ekhiqizwa, zobuchwepheshe lokuphelelwa yisikhathi OS, inkampani service ngokucacile kwempahla.

Ukwahlukanisa ohlelweni lokusebenza ezimali

Izimali kwezimali ezimpahleni ezingasuki phansi kuhlanganisa ngezigaba zabo. Kuze kube yimanje, lezisekelo ahlukahlukene ingase isetshenziselwe.

Ngakho, okuvame OS ngezigaba ku ezingokoqobo futhi angaphatheki. Uhlobo lokuqala ezimpahleni ezingasuki phansi zihlanganisa: ingcebo, imishini, ukusebenza, amathuluzi, izinto zokusebenza. Lamagugu OS kungenziwa amelelwe: computer nezinye izinto empahla, amafayela, inqubo algorithm esetshenziswa emigqeni ukukhiqizwa inkampani.

OS ihlukaniswa esekelwe sihileleke ngezinga elingakanani abantu ekusebenziseni kwabo. Ngakho, kukhona izindlela eziyisisekelo, ukusebenza ngokuyinhloko-othomathikhi, imodi kuqhathaniswa ezizimele (nge-computer ukuphathwa amarobhothi), bese kuba khona labo ukuthi zilawulwa ngqo ngabasebenzi (imishini, izimoto).

Enye isisekelo Ukwahlukaniswa OS - umsuka. Kukhona amathuluzi eziyisisekelo adalwe indoda, bese kuba khona labo enomsuka zemvelo.

OS kungenziwa labizwa ngokwenjongo yabo ukusebenza - ekukhiqizeni noma non-ukukhiqizwa (isib esetshenziselwa ababasekelayo abasebenzi).

Enye sokuqomisana ngezigaba kohlelo lokusebenza - ukushuba ukusetshenziswa ekukhiqizeni. Ngakho, izitshalo kanye nempahla kungaba: ekhona, ngasebenzi, ibekwe egciniwe, zilondolozwe ngokusemthethweni.

OS futhi kuhlukaniswe: ngesisekelo ngesimo esingokomthetho (ephethwe, yaqashiswa, e eqashisa ngamafulethi, nokusebenza nokuphathwa noma ukuphathwa kwezomnotho), esekelwe isigaba ukusetshenziswa (entsha, wasebenzisa, ukwesulwa).

manje sizofunda uyini umehluko accounting kanye Intela ezimali ye kwezimali ezimpahleni ezingasuki phansi. Kuyasiza cabangela imininingwane ngamunye wabo.

Ukwehla kwentengo e-Accounting kanye Intela ezimali

Kufanele kuqashelwe ukuthi ukubala ukwehla kwentengo ezimpahleni ezingasuki phansi e intela ezimali Kwenziwa ngokusebenzisa lomthetho, umphumela lapho akavele ngqo ezimali. Kusho ukuthini lokhu?

Iqiniso lokuthi ibhalansi oshayiwe Russian Federation awunasilinganiso ngokucacile of ukwehla njengoba intela. Lokhu kungenxa imininingwane ohlelweni intela isiRashiya, lapho uhlelo lokusebenza zihlukaniswa encishiswayo kanye nalezo okungezona ezakho zalolu hlobo. Isigaba sokuqala sihlanganisa uhlelo lokusebenza, izindleko okumele ukwesulwa ngokuhamba kwesikhathi, kanti imininingwane yale nqubo kumele iboniswe e-Accounting intela. Ngakwelinye ihlangothi, uhlelo lokusebenza, ongenakwenziwa akalahlekelwanga emalini, azisebenzi encishiswayo. Inani labo kumele zifakwe isakhiwo izindleko impahla phezu ukuqala ukusetshenziswa amafa abafanele isilungisiwe.

Noma kunjalo, ngo-umkhuba, eyenziwa yizinkampani Russian ngesikhathi esifanayo zokubala intela balandise ukwehla kwentengo ezimpahleni ezingasuki phansi. Uma lokhu kucushiwe, lomthetho etholakalayo, eziphathelene kokubili intela kanye accounting umthetho. Operating izindleko bhala esezingeni kohlaka lolu hlobo ezimpahleni ezingasuki phansi inezici.

Ngakho ukudlala indima ngabe ukubhaliswa isimo yesistimu yokusebenza kudinga. Uma kunjalo, khona-ke, ngokuya intela, ukwehla kwentengo uhlobo OS wenziwa kuphela kule izinqubo ezidingekayo ukubhalisa. Ngakwelinye ihlangothi, accounting ukwehla lingashajwa ngokushesha kokuthuma.

Nokho yokukhansela OS ekunqanyulweni ukubaluleka njengoba zokubala intela ezimali wenziwa jikelele ngokuvumelana nenqubo efanayo - oyokwenziwa kanye noma ukuhoxiswa, isibonelo, wenza ukugcwaliseka eziyisisekelo kusho. Tax zokubala ukugcinwa kanjalo nezinye izindawo eziningana lapho izimpawu okufana ngaso. Lokhu kungabonakala njengesibonelo uqhathanisa izindlela zabo eziyinhloko. Ake sihlole kubo.

Izindlela zokubala intela

izindlela eziningana ingabhalwa off uhlelo lokusebenza Kulezi izinhlobo ezimali enikeziwe (eziyisisekelo) amathuluzi. Tax Accounting kuvumela ukusetshenziswa indlela eqondile noma non-eqondile. Accounting kuhilela ukusebenza eyodwa yezindlela ezine. Okungukuthi - umugqa, ekunqabeni-ibhalansi indlela, ukwehla ungaphakathi ukuhlanganisa ne ukuphila ukusebenza kanye amortization maqondana ivolumu imikhiqizo.

Iyiphi indlela kuyinto kwemisebenzi yoMnyango ukuze ubhale off OS (eziyisisekelo) amathuluzi? Tax Accounting kanye ukugcinwa avumele ukusetshenziswa indlela eqondile - futhi kungenziwa kubhekwe njengento enemisebenzi kakhulu.

Kokuqala, kunciphise nezindleko e zokubala intela ezimali

I isici esibaluleke kunazo ezimali ye izimpahla fixed - ukuqashelwa kokuqala. It wenziwa ngesisekelo zomlando uhlelo izindleko yokusebenza. Kulokhu, it is fixed, okuyinto sasetshenziswa yini ukuthenga noma ukukhiqiza isamba ezimpahleni ezingasuki phansi. Tax ezimali akuhloselwe ukukufaka isakhiwo izindleko VAT nezinye izimali okufanele ibuyiselwe nguhulumende.

Izindleko, akha kokuqala izindleko, kungaba:

- amanani idluliselwe umphakeli ezimpahleni ezingasuki phansi, kanye wachitha for the kwezidingo, inhlangano ukucushwa kwe wokusebenza;

- lokukhokha osonkontileka, consultant kanye nezinye izazi onikele usizo yokufuna ezimpahleni ezingasuki phansi;

- nentela nezintela, izimali isimo;

- lokukhokha kumasevisi kwabalamuli.

Kungaphawulwa ukuthi ukufakwa kwezimali ezimpahleni ezingasuki phansi e intela ezimali-aspect yokunquma izindleko yawo yangempela kwenziwe izimiso ezifanayo njengoba kwaba njalo endabeni ka-accounting. Lokho kubhekwa ukubaluleka ukuthola noma ukukhishwa kwe-OS izindleko ezimele, kanye nezindleko ezihlobene, isibonelo, ukulethwa OS into.

Izindleko zokuqala OS kungashintshwa - isibonelo, uma sesimanje izitshalo kanye nezimpahla. Accounting kanye Intela amarekhodi ukunikeza ibonisa inqubo futhi ngokuvumelana nezimiso ezifanayo. Izindleko kokuqala kohlelo lokusebenza kungabuye kushintshwe ngenxa revaluation.

Accounting kanye inzuzo encane yentela

Ngakwelinye ihlangothi, phakathi nenqubo ethile yokuthola ezifana amarekhodi ezimpahleni ezingasuki phansi e intela ezimali kanye accounting zingase zimiswe umehluko ngokuya inzuzo engenayo. Kuyinto ngenxa amazinga ahlukileko ukuqashelwa imali kanye nezindleko kulezi zinhlobo akhawunti. Umehluko phakathi nomholo kungaba unomphela noma okwesikhashana.

Esimweni sokuqala kwakunokungavumelani zingenzeka uma:

- ezakhiwe izindleko sokuqala OS;

- amortization.

umehluko lesikhashana zingavela:

- futhi kulesi sibalo ukubaluleka kokuqala OS;

- lapho uvula kumaphesenti athile dolobha izindleko e isakhiwo izindleko, ngazo esikhathini samanje;

- uma kukhona ukungahambisani ezinyangeni lapho kwemukelwa uhlelo lokusebenza acabangele futhi uqala ukuzisebenzisa;

- Lapho ngcono OS;

- ukudayiswa ezimpahleni ezingasuki phansi.

Ngakho, ukwehla kwentengo ezimpahleni ezingasuki phansi ngezinjongo zentela - yezimbangela ukuthi inquma ukubukeka umehluko phakathi amazinga inzuzo ku-akhawunti lezi zilwane. Qaphela ukuthi umehluko kokubili unomphela futhi yesikhashana kufanele kuqoshwe ezimali inhlangano ngokwehlukile.

Ubani okufanele sigcine zokubala intela i-accounting?

Accounting kanye Intela ezimali ziyadingeka ukugcina zonke izinhlangano ezingokomthetho Russian. Ngakwelinye ihlangothi, ngokuba SP kulokhu umthetho impumuzo Russian Federation esungulwe - abazi ukugcina amarekhodi ezimali. Ngaphezu kwalokho, ngaphansi lula intela uhlelo intela ezimali ye ezimpahleni ezingasuki phansi, SP ayikwazi ukuzivocavoca. Kodwa uma usomabhizinisi isebenza DOS, ukucacisa base yentela siqu imali ukuthi akhokhe, kungase kudingeke ukuba usebenzise izindlela agcwele ezimali zentela. Kahle kahle, lokhu kungase kube ukusetshenziswa kwemibhalo ethile. Sifunda ngokucacile yabo.

Yini imibhalo okusetshenziselwa izinjongo intela?

Izimali kwezimali ezimpahleni ezingasuki phansi e intela ezimali kudinga obubhalwe nenkanuko edlulele idatha mayelana kwamabhizinisi. imithombo Main asekelayo lobu buchwepheshe - ifomu okwakha. Njengokuthi nje, isibonelo:

- OS-2, lapho ulwazi aqoshiwe eyayiphathelene ukunyakaza umsebenzi phakathi niqiniswe;

- OC-3, okutshengisa idatha reception-ukudluliselwa kwezimali ezimpahleni ezingasuki phansi;

- OC-6, okuyinto ikhadi yokusungula OS izinto.

Kususelwa OS-2 amafomu waybill ibhalwe 3 amakhophi. Kufanele lisayinwe abasebenzi wemfanelo labo amayunithi isakhi inkampani, okuyinto benana phakathi iyindlela eyinhloko. Ikhophi yokuqala umthombo kunikezwa umnyango ezimali, kwesibili - umsebenzi ukuthi ubani obangele ukuphepha OS, eyesithathu into OS ithunyelwa umamukeli.

Ukuze OC-3 idwetshwa yakha ukudluliswa-ukwamukelwa izinhlobo ezahlukene OS, inqubo yokulungisa esidlule, ekwakhiweni kabusha noma uthuthukise. Umthombo kumele isayinwe yizisebenzi ngekhono ngokuya ukwamukelwa OS, kanye naphakathi-isisebenzi isakhiwo lapho ukulungisa wenziwe, kabusha sesimanje into OS.

Ukuma OS 6 okusebenza ihlanganiswe Ikhadi akhawunti, eyayibhalwe ulwazi olufanele kuya izinqubo Ukubuyekeza kokubili - ukuhamba OS, noma ekusetshenzisweni ukwamukelwa kwabo. Kungase kuphawulwe ukuthi uma into OS kwalungisa enhlanganweni third-party, ezimali ye kwezimali ezimpahleni ezingasuki phansi e intela ezimali Kuhilela ukwenza kusebenze KS-2, kwakhiwa okuyinto ngesisekelo isenzo nokwamukelwa usonkontileka kwenziwe ukulungiswa.

Amaphepha kwemisebenzi egijima ezimali

Sifundela reflection esithile imisebenzi ezisebenzayo ulwazi amadokhumenti, esikhundleni salokho, lapho accounting. Accountant uMphathi ithuluzi kuleli cala - ishadi akhawunti, eyayibhalwe ukuthenga okuthile ngokwezimali usebenzisa amarejista ezimali.

Omunye ezimali akhawunti ezinkulu, ukuthengiselana zazo kulotshwe ezincwadini - 01. Yena libhekwa njengoba asebenzayo futhi ehilelekile ukuze ukuqapha ubukhona ukunyakaza yesistimu yokusebenza, ephethwe inkampani.

Izindleko izinto ezihlukahlukene izimpahla fixed silotshwe ku-akhawunti 08. It is eziqhutshwa ngenjongo yokuqhuba ezimali amafemu kuzo zonke izindleko ezihlobene ukuthengwa nokubeka esimweni ukusebenza OS.

Ezimweni lapho uhlelo lokusebenza ezivezwa khulula, esetshenziswa 98 e ukuxhumana ne isikolo 08. Njengoba nje into Ufakwa operation, inani layo kufanele emalini akhawunti 08 kuya 01.

Ngakho, imibhalo asekelayo - element eyinhloko nenqubo efana intela ezimali ye kwezimali ezimpahleni ezingasuki phansi. Wiring - ukhiye yesistimu yokusebenza maqondana accounting kule nkampani. Bobabili Izinqubo ebaluleke ngokulinganayo ukuphathwa ngempumelelo kwempahla. Kukhona inqubo esiyingqayizivele uhlelo lokusebenza of ezimali - yokusungula. Tadisha izici zayo.

yokusungula OS

Ngokuhambisana nomthetho isiRashiya, izinkampani Russian kufanele yokusungula wonke amafa ngaphakathi ezimali, kuhlanganise, ngakho-ke, futhi izimpahla fixed. Le nqubo ingasho imithombo, okuyinto, isimiso, ngoba noma ngabe yisiphi isizathu, akazange acabangele bezimali yenkampani.

Inventory wenziwa wonke amayunithi isakhi inkampani abasebenzi wemfanelo, futhi imiphumela zidluliselwa emnyangweni ezimali. Inqubo okukhulunywa, kungase kuhlelwe noma eyenziwa kulezi zimo ezilandelayo: ukudluliswa kwempahla ngomunye nomunye, ushintsho izikhundla, okuyinto banesibopho ukuphepha kwezinsiza, izimo eziphuthumayo, kuhlela kabusha noma ekucwileni ezikweletini kwanoma inkampani.

Yokusungula kwenziwe ngokuhambisana nemiyalelo ehlukile umqondisi wenkampani. Inhloko inkampani futhi inquma ukubunjwa wemisebenzi yokusungula.

Ngaphambi yokusungula kuzokwethulwa, inkampani kufanele uqiniseke ukuthi ukuphelela eziningi accounting imibhalo - ikakhulukazi, amakhadi yokusungula, ezikhona kanye nezinye amarejista. Kubalulekile ukuqinisekisa ukuthi yonke into ihamba kahle ukuze namaphepha ezibonisa ezimpahleni ezingasuki phansi. Lokhu kuyiqiniso ikakhulukazi lezo nhlelo zokusebenzisa ukuthi zidluliselwe yinkampani ukugcinwa noma ukuze iqashwe (noma yena, akuvumelekile). Phi of them are missing, phambi yokusungula zidinga uhlele. Noma ucele ikhophi izakhiwo abanekhono lenkampani noma nabalingani bayo.

Inventory kusikisela, ikakhulukazi:

- Ukuqhathanisa inani izinhlelo etholakalayo ezisebenza nezinye impahla amafemu nge idatha ezilotshwe kwamabhuku;

- hlola isimo sokusebenza kohlelo lokusebenza kanye nezinye izinto zokusebenza, impilo eshalofini kwezinsiza;

- Ukulungiswa of the iziqinisekiso uma ukungafani phakathi ulwazi zokubala imiphumela langempela yokusungula.

Imiphumela yokuhlolwa ezilotshwe akhawunti ngendlela ebekiwe emthethweni we Russian Federation.

Ukubika ngezimpahla ezihleliwe ku-accounting accounting akusho ukusungulwa kwe-OS. Kodwa-ke, abathengi bezinkampani okungekho okudingekayo, isibonelo, uma ibhizinisi lingenawo amafomu e-IP ngendlela efanele yezomthetho, ngokwabo isinyathelo singayenza ngendlela efana ne-inventory ku-accounting. Ngokungangabazeki, ukuqaliswa kwalesi sigaba somsebenzi wezomnotho kunganakwa ngeminye imisebenzi. Isibonelo - esihlobene nokuqinisekiswa kokuphelele kwemibhalo esekelayo esetshenziselwa ukubalwa kwezimali.

Lezi yizinhlayiya eziyinhloko ezibonisa indlela inhlangano yokubheka kwentela yezimpahla ezihleliwe, kanye ne-accounting, eyenziwa ngayo. Kuzoba usizo ukucabangela ukuthi zombili izinhlobo zomsebenzi wezomnotho zingasetshenziswa kanjani.

Ukusebenza kwe-accounting kanye nokubalwa kwezimali

Isiqondiso esiyinhloko sokuthuthukiswa kulolu cala ukuhlanganiswa kwamazinga asetshenziswa emthethweni wezimali nentela ye-Russian Federation. Naphezu kweqiniso lokuthi zibhekene nokufana okuhlukile, umehluko phakathi kwabo ungabonakala uqondakala ezicini ezihlukahlukene ze-accounting ye-OS.

Kusukela ekubambiseni ukubambisana kwamanye amazwe amabhizinisi aseRussia, kungase kube usizo ukuhlanganisa amazinga asemukelwa eRussia nakwamanye amazwe. Ngenhla saphawula ukuthi ukubalwa kwezimali kanye nokukhokhwa intela kwezinto zangasese ezingasetshenziswa kungenziwa ezimisweni ezahluke kulabo asetshenziswe kwamanye amazwe. Kungenzeka ukuthuthukisa isisekelo somthetho esingahle silinganise izindlela zezimali zaseRussia nabangaphandle ekubhekisweni kwe-OS, ezithuthukisiwe.

Kanti, amafemu aseRussia angakwazi ukuvuselela izenzo zangaphakathi zendawo ezinikezwe ukugcina amarekhodi e-accounting namathenda.

Esinye isici sokusebenza kahle kwezinhlobo zomsebenzi wezomnotho okukhulunywe ngayo kusetshenziswa izindlela eziphumelelayo zokubamba iqhaza kwe-accounting kanye ne-software kanye ne-hardware. Kukhona inamba enkulu yezixazululo ezikuvumela ukuba uxazulule ngempumelelo izinkinga zangempela zezimali.

Isibonelo, ohlelweni olunjenge- "1C", izimpahla ezingaguquki (ukubalwa kwentela noma ukubalwa kwemali kwenziwa - akunandaba) kungabalwa ngezindlela ezivame kakhulu futhi uma usebenzisa amafomu avamile. Uma "i-1C" ingatholakali, i-akhawuntiant ingasebenzisa isofthiwe ejwayelekile "yeofisi" ngokusetshenziswa kwamafomu okuhlanganiswa kwentela kanye nokubalwa kwezimali, isakhiwo esinobumbene ngokugcwele. Izikhombandlela kanye namathiphu okuwagcwalisa atholakala kuma-portal amaningi e-thematic online.