Accounting (zezimali) ukubika amabhizinisi amancane. Izitatimende zemali zonyaka PI

Amabhizinisi amancane kufanele kuhlukaniswe njengoba izinkampani lapho inani labasebenzi hhayi engaphezu kwekhulu abantu. Regulatory kanye nokushaya imithetho base ngcono ingxenye isinyathelo izimiso njengoba eliyisisekelo ekuxazululeni izinkinga zomnotho, ezenhlalo, ezombusazwe kanye nezinye ezihlobene ukusungulwa kwaleli gatsha lebhizinisi eRussia. ngokukhethekile kule nsimu ofanelwe ezimali (zezimali) ukubika amabhizinisi amancane. Cabanga ngalo mbuzo kabanzi.

imisebenzi amabhizinisi

Ngo inqubo ukuhlaziywa kanye zamagama kwemibhalo ezamukelwe ngu-Ministry of Finance, futhi Ukushicilelwa indlela, ukuqondisa futhi echaza ukwakheka izitatimende zezimali, kungenzeka ukuhlonza yezinjongo eziyinhloko enhlanganweni. Zakhiwa:

1. Ukuthuthukisa izisekelo zomthetho nezokulawula.
2. Ubunye kwamabhuku.
3. Ukwenza Ukuphila Kube Lula intela. Lokhu Uyoqeda isicefe ongoti unomphela ezibanjwayo recalculations.
4. Ukubeka ezingeni eliphezulu amashadi ukusebenza akhawunti.
5. Ukuthuthukisa ukuhamba komsebenzi futhi ukunciphisa inani lamasheya ezimali.
6. Yokuncishiswa ngokusebenzisa ukuhlanganiswa ibhalansi izihloko kanye namafomu inyumbazane ukuthi akudingeki abalulekile ukubaluleka ulwazi izinhlaka zikahulumeni.
7. Ukunciphisa amafomu okubika.

isizinda normative

Accounting (zezimali) izitatimende zokuqala amabhizinisi amancane ilawulwa imithetho evunywe i-Ministry of Finance RF ngo-1998. Isidingo ukwamukelwa of amazinga amasha kwabangelwa ukwedlulela kazwelonke accounting system ezingeni ngokuvumelana nemithetho yamazwe ngamazwe. imibhalo okusha yethulwa kuleli zwe kusukela ngo-January 1999. Zonke izenzo yahlakazeka amazinga eziningana. Lezi zihlanganisa:

• Level 1 - isishayamthetho. Imibhalo kulesi sigaba - umthetho kahulumeni, imithetho kahulumeni, nezinqumo uMongameli we Code Civil. Ucezu oyinhloko umthetho olawula ezimali (zezimali) izitatimende zokuqala amabhizinisi amancane, esivuna inombolo uMthetho Federal 129 ka 21.11.1996 ngonyaka.
• 2 ezingeni yakhiwa Ministry of Finance isikhundla. Ikhonza njengabameleli namazinga zokulawula (RAS).
• Level 3 iqukethe iziqondiso, izincwadi, kanye nezinye oda Finance emizimbeni esiphezulu ophethe ezimali (zezimali) ubika amabhizinisi amancane.

Indawo ekhethekile kuhlala imibhalo ukusebenza ibhizinisi. Kuchaza i Inqubomgomo yenhlangano ngezindlela lobuchwepheshe, lwenhlangano methodical.

kungenzeka ikhanda

Iphuzu elibalulekile akuyona kuphela ukuqondisa ekwakhiweni Izinjongo ikhumbula imisebenzi amabhizinisi amancane. Bona bangabezwe; Okubaluleke ngokukhethekile nezindlela izixazululo zabo. imithetho Evamile futhi izisekelo methodological, okuyinto okufanele iqondise izinkampani enhlanganweni futhi olugcinwa kuchazwa kunombolo uMthetho Federal 129. Ngokuhambisana ukulungiselela nokuzithoba kwezitatimende zezimali, kuya ngevolumu kungaba kwenziwe ngqo ekhanda kwenhlangano. Ngesikhathi esifanayo, umqondisi wenkampani, njengasekuqaleni, unekhono:

1. Bakha iziqephu ekhethekile kwesakhiwo ogunyaziwe ukurekhoda ukugcinwa.
2. Kwethulwa isikhundla ubhoko Ch. ezimali.
3. Dlulisela ezimali inkampani onguchwepheshe noma uchwepheshe nsuku nezivumelwano.

amafomu ezimali yokubika

Ngokusho imihlahlandlela ejwayelekile, inhlangano ingase isebenzisa izinhlobo ezihlukene zokusebenzelana imibhalo imisebenzi yebhizinisi eqhubekayo. Kungaba:

1. amafomu zoMnyango accounting.
2. Amafomu ekhona kukhululwe imibhalo esihlanganisiwe eyinhloko.
3. amafomu Self-asethuthukile. Kufanele aqukethe imininingwane efanele ehlinzekelwe uMthetho Federal №129.

izitatimende Accounting USN

Uhlelo lula lwezinhlobo Kunconywa imihlahlandlela yezinhlangano lapho okukhipha, kubulawa imisebenzi noma ukuhlinzekwa kwezinsizakalo eyenziwa inqubo elula. Inombolo ephelele ukuthengiselana ngenyanga ingeqi eziyikhulu. Ngokusho izincomo ejwayelekile kuyoba usizo kakhulu uma izitatimende zezimali (isampuli kungenziwa esihlokweni) eyenziwe uhlelo self-athuthukile kwenhlangano, ogxile iphrojekthi imodeli bazothola i-akhawunti yebhizinisi IP. Lokhu imibhalo okushiwo isinqumo ezimali izinqubomgomo wenhlangano.

I-oda zokukhokhelwa

izincomo ejwayelekile linqume ke amabhizinisi asebenzisa lula accounting system. Indlela reflection wenziwa izinqubo emikhulu yezentengiselwano esekelwe Ishadi of akhawunti. Izimali amafa angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi yenziwa eceleni phezu CQ esincane. 01. Izindleko amortization ku yokusebenza amafa angaphatheki ichaziwe ngesikhathi MF. 02. Usayizi ukwehla kwentengo ezimpahleni ezingasuki phansi isethwe ngokuhambisana ngokonyaka sibalo esetshenziswa enhlanganweni:

1. Izindlela ukubala.
2. Ukwehla kwentengo amazinga, abantu abamukelekayo ngendlela ethize.
3. Bokubuyisana (kokuqala) izindleko zokusebenzisa.

indlela accrual

Ngokwe-Ministry of Finance oda № 65 kusukela 3 Septhemba. 1997, izinhlangano 1998 ukubala amortization wenziwa kwelinye ngezindlela ezine:

1. Indlela ukwehla ngokulingana ivolumu kwezimpahla (amasevisi, imisebenzi).
2. Yomugqa oqondile indlela.
3. indlela yebhalansi.
4. Ngu uvele ukhohlwe ukuthi kukhona ukubaluleka inani eliphelele izinombolo kuzo zonke iminyaka yokuhamba ewusizo.

Ukukhetha okukhethiwe kuboniswa manje inqubomgomo balandise ngonyaka ozayo.

esibalulekile

Kufanele kukhunjulwe ukuthi, ngokuhambisana nezinhlinzeko para. 2 weMithethonqubo elawula ukwakheka izindleko zokukhiqiza futhi ukudayiswa okwalandela kwezimpahla (amasevisi, isebenza), okuyinto afakiwe izindleko, futhi inqubo for kumiswa ezimali imiphumela, okutshengisa umbiko intela, senani zihlanganisa futhi amacala ukwehla, eyenzelwe ukubuyiselwa okuphelele eziyisisekelo amafa ukukhiqiza. Namhlanje inkambiso olulodwa evunywe i-Ministry of Finance. Ngakho, senza umbiko intela, kubalulekile ukuba ulungise inani le-inzuzo encane yentela ngesikhathi inani phezu-zanqwabelana ukwehla, ngokuhambisana indlela yokubala esetshenziswa inhlangano.

bhala-off

Kanye-accrual inhlangano yomugqa, lapho kuhanjiswa kwezitatimende zezimali wenziwa khona ngaphansi kohlelo lula njengakuqala futhi ngaphezu kwalokho uyakwazi ukubhala off ngesimo ukwehla namacala kufika ku-50% yezindleko yokuqala into OS, ukuphila zazo kuphele iminyaka engaphezu kwemithathu. On nokulahla a bhala phansi Kwenziwa ngokusebenzisa i-akhawunti 02, ngokushesha nje lapho kuphakanyiswe imiyalelo. Nokho, ngenxa yesimo samanje imihlahlandlela sebhithi Model. Lithi ukudayiswa yokusebenza imali etholakale ngokudayiswa kulotshwe phezu CQ credit. 99 "Ukulahlekelwa futhi inzuzo." Izincomo kuveza imithombo yabo Imiphumela yezimali kokulandisa ezihlonzwe ne umnikelo, akukho.

ukutshalwa kwezimali

amarekhodi wabo ngokuhambisana izinhlobo izincomo kufanele kwenziwe nge ukusetshenziswa akhawunti debit 08. Ngokwe-MF. 08 kanye nama-credit CQ. 01 (90: 52, 51 kanye nabanye) bukaJehova kubonakala izindleko ukwakhiwa noma yokufuna izindawo ehlukile yokusebenza akhawunti osonkontileka kanye nabaphakeli. Nge-credit CQ. 08 ku MF lasebhange. 01 elihunyushwe izindleko eqoshiwe.

izinqolobane elikhiqizayo

Babhekwa ngoba akhawunti 10. Ithanda, izitatimende zezimali zonyaka ezintweni ihlanganiswa yi kwesamba izindleko isilinganiso. Izimali ezikhona Kunconywa ukuba ngiqhube Izinhlinzeko ezifanele (PBU 5/98), lavunywa Ministry of Finance Order. Fixing izindleko abahlangene ekukhiqizeni nokudayiswa imisebenzi, izinsizakalo kanye izimpahla Kwenziwa besebenzisa MF. "Ukukhiqizwa Primary" (20). Leli gama lembula zonke izindleko ngohlobo (ukwehla, izinto, inkokhelo, njll), accounting izinto (ngezinye izikhathi ingaba umthombo izindleko ibhizinisi iyonke), uhlobo imikhiqizo (amasevisi, isebenza), indawo zokukhiqiza, abantu abathatha izinqumo kanye nabanye. Izindleko izidingo jikelele ibhizinisi lenhlangano angase susa inyanga ngayinye ngokuphelele izindleko izimpahla ithengiswe (amasevisi noma imisebenzi) ebukhoneni izindleko fixed.

Izimali imikhiqizo siphelile

Wathwala phezu Sch. 41 "Izimpahla". Ngezinye imikhiqizo efanayo wathenga kabusha, ku-akhawunti kuthathwe yezindleko wenzuzo. yokukhansela Eminye ekuchithweni kwayo wenziwa phezu kwesamba izindleko isilinganiso. Izimali ukuqaliswa imisebenzi, izinsizakalo, izimpahla kanye namanye amafa, kanye ukusungulwa umphumela zezimali yalezi ukuthengiselana Kwenziwa besebenzisa MF. 90 "Sales". Zonke ezizalayo kuveziwe embikweni okhuthaza Midrange. 58. Kulesi simo, ukuhlukana wenziwa ku yesikhathi esifushane (unyaka owodwa) kanye nasesikhathini eside (konyaka) Imiphumela accounting kohlaziyo. Imiphumela lwezezimali kanye nokusetshenziswa yabo, ngokwezindlu isimangalo. 18 izinhlobo imiyalelo kungaba kubhekwe ku MF. 99 "Ukulahlekelwa futhi inzuzo." Kuwo wonke unyaka, inhlangano enza uphawu: isikweletu Imiphumela okuqhubekayo ukukhombisa imali, ngaphansi debit - ukusetshenziswa.

iziqondiso ezengeziwe

Ekupheleni konyaka ngosuku lokubika Ngamanani wasebenzisa imali kuzonciphisa inzuzo. Lesi sibalo okuholela ithunyelwa MF. 84 "kusilela zanqwabelana (agcinwayo nomholo". Ngasekuqaleni kwi Sch. "Isisekelo injongo ekhethekile" acabangele inani impahla revaluation isivuno sisiningi kakhulu khona, izindleko izimpahla wathola mahhala, kanye nezinye izinguquko yemvelo impahla. Ngaleso sikhathi samanje, ngokuvumelana esebenzayo ejwayelekile letiphakamiso, kubonakala ku sub CQ. 83 "inhlokodolobha engeziwe".

Indlela Yokwenza Iinhlangano accounting

Isondlo nokuzithoba kwezitatimende zezimali eyenziwa usebenzisa esungulwe irejista izinhlelo. Basuke enikeziwe in the izincomo ejwayelekile futhi yilezi:

1. ifomu Yami-oda lokulandisa izinhlangano zamabhizinisi kanye namabhizinisi amancane.
2. uhlelo Esenziwe Lula.

Ifomu yokuqala kuba lula olugcinwa. Imininingwane Final futhi nyangazonke omagazini-ezigunyaza idluliselwe Tikhumbuto jikelele. Thenga ama-akhawunti ke wavula ngo izinombolo ngokulandelana ukuthi wabelwe kubo kule plan umsebenzi. Ileja kudingeka ukuba abhale imininingwane ye-akhawunti yamanje, akhawunti balance sheet, mutual yokuqinisekisa ukurekhoda. Lo mbhalo, kanye nomagazini-ezigunyaza, inika enemininingwane, ukuxhumana okugcwele namakhadi emali okufakiwe ngalinye akhawunti zokwenziwa. Ngesimo esinjalo, inombolo ye-akhawunti ye-imeyli ezimali amarejista lincishisiwe. Lokhu kungenxa yokuthi ezinye amashidi iphephabhuku-oda aqukethe yonke idatha ezidingekayo.