Accounting Regulations in the Russian Federation

1 Januwari 1999 Waqala ukusebenza ilungiselelo accounting 34n. Libhekisela ukuqaliswa kwezinguquko uHlelo Russian izitatimende zezimali iqinisekisiwe ngokomthetho namazinga omhlaba. Izinhlinzeko entsha ku ezimali akhiwa lwezigaba eziningana.

Ingxenye yokuqala

Le ngxenye ichaza zoMthetho oyinhloko ezimali. Ake sicabangele kafushane lokho ekuqukethe. Ukuze engxenyeni yokuqala kukhona ukuhlinzekwa eyinhloko ezimali, emithetho Russia, imithetho yokubika nokudluliselwa zabo ukuthi lucutshungulwe abantu abagunyaziwe. Izingxenye ezifanayo zifakwa ukudluliswa izici imininingwane edingekayo abathengi. Ngaphezu kwalokho, kukhona unikezwa incazelo ecacile ukuthini igama elithi "ezimali", uchaza izingxenye eziyisisekelo futhi ibeka injongo yayo eyinhloko, uchaza imigomo elawula inqubo yokukhetha. Konke lokhu izimiso zisekelwe imithetho Russian Federation futhi izenzo normative nezomthetho. Iqondiswe futhi abantu abaphethe, ukuqapha bawuhloniphe ngayo yonke imithetho. Usayizi nokuba yinkimbinkimbi imisebenzi ivumela ikhanda lenhlangano ukwakha umnyango ezikhethekile, okuzokwenziwa eliholwa accountant abakhulu noma uchwepheshe esiqashiwe, noma ungakwazi sifune usizo inhlangano isebenzisana kwamalikhodi (lo msebenzi ongenza nowesilisa oyedwa). Kodwa njengoba ikhanda kungenzeka uhlanganyele ukubika beqhuba imisebenzi ngokwabo.

Eyesibili kwesigaba

Isigaba lesi siveza zoMthetho oyinhloko ezimali (PBU), imithetho ukuhleleka kuka nokusatshalaliswa kolwazi cell, amasampula bembonisa impahla yokulinganisa. Kule ngxenye, zichazele kahle ngokuzokwenzeka isheke nokuguqulwa impahla kanye ezithile, inqubo ukuthola nokushintshashintsha nge umthombo idatha, eqinisekisiwe kumadokhumenti.

Ingxenye yesithathu

Le ngxenye mbhalo ucacisa ngesu uchungechunge imithetho okumele uyilandele uma ubika yomthetho. kumiswa wabo wenziwa zoMthetho Federal futhi Regulations Accounting. Ngo ngokuziphatha yokubika kuyadingeka ukuze agcine irekhodi double sayo yonke imisebenzi olwenziwa epulazini ngoba ishadi lakho akhawunti, kwakhiwa okuyinto ngesisekelo ishadi ezivamile akhawunti elaliklanywe Ministry of Finance yeRussia. Accounting Regulations we-akhawunti Russian Federation bathi wonke amarekhodi ekubikweni, kumele igcinwe Russian. Ngesikhathi esifanayo izimali aguqulwa ku ruble. Uma imibhalo yokuqala zalotshwa olunye ulimi, udinga ngempela ukuhumusha wabayisa Russian. Lapho kwamalikhodi Kubalulekile ucacise izindleko zokukhiqiza okukhipha ngokuhlukile izindleko ezihlobene ukutshalwa ahlukahlukene. Kubaluleke ngokufanayo ukuqhuba izitatimende njalo mayelana nezenzo ukuphathwa. Esimweni yiluphi uhlobo lokuhlinzwa kuyadingeka ukwenza imibhalo ngokuhamba noma ngemva kokuhlinzwa. Badinga igcwaliswe ngokuhambisana amafomu kanye amasampula evunywe ikhanda kwenhlangano. Unegunya ukwenza imithetho lonke isitoreji imibhalo kanye nedatha.

yomlando yedatha

Ukuze uhlele kahle, yabelana futhi sigcine yonke imibhalo nolwazi oludingekayo ukufinyelela amasampula namazinga zidalwe Ministry of Finance yeRussia. Ngaphezu kwalokho, ukulungiswa fomu kungenzeka ukuba nengxenye ohulumeni zesifunda noma izinhlangano ngokwabo, ngenkathi kuhlonishwa imithetho ezivamile. Hlaziya impahla kumele inikezwe zonke kwemali esetshenziswe ukuthenga yayo. Uma ukubaluleka kokwaziswa Akubizi mali ukuqaliswa ukusebenza ngaphezulu usebenzisa idatha mayelana intengo ngesikhathi irisidi. Esimeni ulwazi mayelana lezinto (izinto) ngqo okungewakho nokuhlolwa inhlangano kwenziwe ngokuhambisana izindleko impahla izimali. Imithetho Russian Federation futhi izenzo zomthetho we-Ministry of Finance enikeziwe Ezimweni ezimbalwa lapho oda umsebenzi zingahluka kusuka embodiments kuchaziwe ngenhla. Inventory kwempahla ngokuqondene nezimpahla kanye nezikweletu kuyinto inqubo ebalulekile ekuqhubeni ezimali. Inhloko yenhlangano kufanele azenzele esakhe isinqumo phezu njalo nemibandela ngokuningiliziwe ukuguquka kwabantu nempahla. Nokho, kunokuningi okungakhulunywanga ngakho lapho yokusungula iba saziso isikhathi esithile futhi kusekelwe imithetho weMithethonqubo Accounting. inhlangano ngalinye lingaba yakha imithetho ngazinye yokubika, kodwa kumelwe lusekelwe amazinga ajwayelekile kanye oda.

Isigaba sesine

Ngayinye inhlangano esungulwe imithetho, izici esibekiwe lapho kumelwe ukuba zimelela yonke imibiko balandise ngonyaka. Lalibhekisela yokuthi ulwazi iyatholakala amabhange ukubuyekeza, zimali, abakweletwayo, amakhasimende, abahlinzeki kanye nanoma yimuphi omunye umuntu onentshisekelo. Imithetho kanye nemithethonqubo ngemibhalo zinqunywa ngesisekelo imithetho WaseRussia.

Isigaba sesihlanu

Uma inhlangano has ezingaphansi noma amanxusa e imithwalo yakhe zihlanganisa hhayi kuphela yokulawula nokuphatha ezitatimende zayo ezingokwezimali, kodwa futhi ukudweba i imibhalo jikelele. Lihlanganisa ulwazi kuzo zonke izinhlangano ukuthi kukhona ilawulwe oyinhloko, ngisho noma ngabe zikhona ngale kwemingcele yakwa-Russia. Ekubhaleni imibhalo-ke kwakudingeka basayine la ekhanda kwenhlangano kanye wamabhuku ezimali abahileleka amarekhodi yokubhalisa.

Isigaba lesithupha

Kule ngxenye idokhumenti uchaza imithetho ukusatshalaliswa, ukwakhiwa kanye yokugcina wonke amadokhumenti ezimali. Izikhathi, phakathi kwesikhathi lapho iphepha ivunyelwe ukugcina kanye nemithetho yokubika kuchazwa isimo jikelele kumiswa zomlando. Imvamisa, nokho, le nkathi akumele kube ngaphansi kuka-iminyaka emihlanu. Ukuze pick up imibhalo Unelungelo emizimbeni okuphenya, bashushisi, izinkantolo namaphoyisa intela noma ukuhlolwa. Umuntu obhekene kwamalikhodi nokubika, iyinhloko inhlangano. Accountant Chief, kanye nomunye umuntu omsebenzi wakhe ihlobene yokubika, uvunyelwe ukwenza amakhophi amaphepha kwenzeka ehoxile. Lokhu kumele kwenziwe phambi kofakazi, futhi ngawo abamele uhulumeni ubambe imibhalo. Kufanele ucacise usuku inqubo kanye isizathu sokuthi kungani kwakukhona isidingo ikhophi.

Sencazelo "ukuvunyelwa"

Leli gama kungenziwa ngokuthi izimiso eziyisisekelo kanye nemithethonqubo on ezimali. Uma sikhuluma ngokukhethekile mayelana kwamalikhodi eRussia, isiphetho - umthetho ngalo senziwa. Leli gama osebenza ku recordkeeping. Inhlangano akaphoqelekile ukubalula futhi ukumemezela ukuthi ukhona iqoqo oda, njengoba ukuba khona kwabo isobala. Nokho, ngeziphambeko kusukela imithetho okubangelwa ukulungiswa imibhalo. Uma kukhona, khona-ke ngempela Udinga ukucacisa imbangela sigameko. It yalungiselela ezicatshangwayo, okuhlanganisa kwemihlambi inhlangano phezu umbandela impahla, umsebenzi njalo ngaphandle kokuphazamiseka, ukuhambisana nezihlinzeko zomthethonqubo ku accounting ngaphakathi ngesikhathi esithile futhi kulandzelana lokufanele.

Izidingo zokuphathwa yokubika

Ukuze izitatimende zezimali zomhlaba, kunezinye imithetho kanye nezimiso. Ziyakwazi zinsizwa, okubalulekile, imithetho impahla yokulinganisa. igama elithi "nezimfuneko" wethula izimiso ezinjengalezi eRussia. inhlangano ngayinye kufanele acabangele izimfuneko ukuphelela, ukuhambisana nesikhathi bomsebenzi imibhalo ezimali ihlanganiswe. Kunezindlela izimiso ezimbalwa eziyisisekelo. Le mfuneko sokuqala ukubonisa amaphepha ka zonke izici imisebenzi eqhubekayo. Esesibili sithi yonke imisebenzi kufanele akhonjiswe kumadokhumenti ezimali ngendlela esifike ngesikhathi. Ngaphezu kwalokho, kukhona imfuneko sokuqapha (elinye igama - ukunakekelwa). Lo mqondo libhekisela ikhono kwenhlangano ukuze alungiselele okuvela ukulahlekelwa. Kwamanye amazwe imali yenhlangano is kunakwe kumadokhumenti kuphela ngemuva kokuthola ke, nimbize ukulahlekelwa wabhekisela ngesikhathi lapho kuphela usongo nesenzakalo yabo ivela. Ukuze ukuxazulula le nkinga, izinhlangano kudingeka babe izakhiwo ubavikele.