I "dolobha futhi alondoloza" kule-balance sheet of ibhizinisi elincane: ikhodi line, indlela yokubala? "Capital futhi alondoloza" balance - kungcono ...

amabhizinisi amancane, kanye kunoma iyiphi enye inkampani commercial, kokuba isimo izinhlangano ezingokomthetho ziyadingeka yakha izitatimende zezimali esekelwe idatha ezimali. Nokho, amarhwebo isimo abaluliwe eziningi izintandokazi ngokuya ukugcwaliswa accounting imibhalo. Yini Akubonisa? Yiziphi umehluko wemisindo nemiqondo yamagama yokugcwalisa amabhlogo ebaluleke kakhulu ukubika ulwazi zezimali - imigqa e "Capital futhi alondoloza" e ibhizinisi elincane?

Uyini izitatimende i-accounting?

Okokuqala - umbono okuncane mayelana ezimali. Amaqiniso mayelana kuyoba usizo kithi ngokuya ukuqonda izinkinga ezibhekene naleli zezezimali kwanoma iyiphi inkampani kwezohwebo.

Ngenhla sibonile ukuthi izitatimende zezimali kumele yakha izinkampani e isimo izinhlangano ezingokomthetho. Lena imininingwane ehilelekile ebalulekile ngoba le-IP, okuyizinto, kusukela umbono komthetho isiRashiya, abantu akufanele kuholele ezimali, kanye ukugcwalisa ngesisekelo yokubika amarejista yayo ehambisana. izibopho IP ngokuya kwezimali zezimali ziyancipha nokugcina Encwadi engenayo nephumayo.

Ngaphansi izitatimende ezimali ye inhlangano engokomthetho elivame ukuqondwa ngayo njengebandla Imininingwane abonisa imiphumela imisebenzi kohlaka sekubika. Lolu lwazi elakhiwe ikakhulukazi ngenxa amagugu kulotshwe ezincwadini ezimali.

uhlobo Okubukwe lokubika libhekisela ukubhala inkampani, kanye Intela nokuphatha. Ulwazi kulotshwe kuwo, wasebenzisa ukuhlola isimo sezimali inkampani, izinzuzo zako ekukhuleni, ngokunemba izinkomba enkulu yomsebenzi wezomnotho, futhi zokubika intela. Lolu lwazi lungase kube nentshisekelo abaphathi, abanikazi inkampani, iinhlangano zomphakathi.

I indima ebalulekile eyadlalwa izitatimende zezimali Inkampani, ngokubambisana neNhlangano ababolekisi engaba kanye zimali. Labo abafuna imali inkampani, uzofuna kubhekwe imithombo ethembekile, ngokwanele ukuhlola isimo sezimali ibhizinisi. Phakathi lezo nenqubo ziyaneliswa ngokugcwele, - izitatimende ezimali. Sihlelwe ngomumo futhi igunyazwe yi-amalungu afanele liqinile, ngezinye izikhathi - ne ukuzibandakanya labayali zangaphandle ezimele ukuhlaziya indaba yokuthi kahle ligcwaliswe eyodwa noma esinye isigaba ibhalansi ( "Capital futhi alondoloza", isibonelo), khona-ke lokho izici kungaba ngcono inqubo esetshenziswa lokubika ukwakha .

Buhle imithombo olucutshungulwayo - njalo. Izitatimende zezimali kungenziwa iyawakha kanye ngonyaka nokuningi - kuncike nezidingo umthetho, kanye izifiso abathintekayo, ezifana abanikazi nabantu abakweletwayo. Izitatimende zezimali ngokuvamile okulungiselelwe ifomu evunywe neziphathimandla zokulawula - ngokuyinhloko Ministry of Finance. Ukushintshwa kwalo kwabonisa indlela ezihlukahlukene yizinkomba zezomnotho: kwempahla isibopho sezomthetho ibhalansi, bofeleba netinhlavu izinqolobane lenkampani.

Amarekhodi ezimali kumele kuhlobene nezinga imithombo eyinhloko, kanye nesitayela ezisetshenziswa zezezimali amabhizinisi. Umsebenzi obaluleke kakhulu yohlobo olucutshungulwayo yokubika - ekukhombeni amaqiniso ahilelekile, ukuzinza kwezimali kule nkampani, ukuthi unakho lokhu noma lokhuya ilungiselelo, Dynamics engenayo kanye nezindleko.

Yiziphi izici lokulandisa e ibhizinisi elincane?

Izimali ngesikhathi amabhizinisi okuqondene ibhizinisi elincane, kungaba ngokuphawulekayo zehluke izinqubo elihambisana agcwele imisebenzi naphakathi namafemu amakhulu. Okokuqala, kubalulekile ukuba sicabangele nendlela ekulinganisweni inhlangano kwezomnotho amabhizinisi amancane. Lezi zihlanganisa ngokuqinile:

• lapho inhloko-dolobha ogunyaziwe abangaphezu kuka-25% iyimfihlo;
• abasebenzi abantu 15 kuya ku-100, futhi izimali ngonyaka ruble ayizigidi ezingu 120-800 (uma abasebenzi inhlangano kwezomnotho ezincane kanye nomfutho, izosebenza ku micro-amabhizinisi).

Isici esiyinhloko accounting e ibhizinisi elincane - ithuba ukushayela kufomethi lula. It ahluke kakhulu kwisikimu jikelele ezimali, okubandakanya:

• ukugcwaliswa we-balance sheet, imiphumela zezimali, kanye izicelo ahlukahlukene umphelelisi kubo;
• ukubhaliswa ezimweni ezibekwe ngumthetho umbiko mabhuku;
• ukulungiswa inothi ochazayo kuya-balance sheet kanye nemiphumela yezimali.

Phakathi yezigaba ezisemqoka izitatimende zezimali - "Capital futhi alondoloza" kule-balance sheet. Le yunithi ulwazi, okutshengisa wokusebenza kwezimali, abaluleke kakhulu, ngokuya ekuhloleni ukusebenza kahle kwezomnotho lenkampani. Inqubo jikelele for beqhuba ezimali kudinga impoqo uligcwalise. Lula Kuhilela ngokugcwalisa ingxenye ethi "Capital futhi alondoloza" kule-balance sheet. Lena ingxenye edingekayo amafemu ezentengiselwano nokubika, naphezu kweqiniso lokuthi inqubo lula for beqhuba ezimali libhekene eziningi izintandokazi abalulekile amabhizinisi amancane. okungukuthi:

• ithuba hhayi ukukhipha uhlelo lokusebenza le-balance sheet kanye inothi ochazayo kulo (uma asikho isidingo inhloso);
• kungenzeka ukuba afake umbiko imibhalo izinombolo kwemiphumela kwezomnotho ngaphakathi amaqembu izihloko (okungukuthi, akukho imfuneko yomthetho ucacise nemingcele ku izihloko ezithile).

Njengoba for amarekhodi, ibhizinisi elincane uyigcine njengoba ngendlela elula, ngaphandle usomqulu, futhi ngokuvumelana nezindinganiso. Nokho, le nkampani enesimo ezifanele futhi uyawuthanda izintandokazi zomthetho yokuncishiswa ezimali, iyadingeka ikhunjulwe ukuthi nenkanuko edlulele yezivumelwano zokuthengiselana kumelwe nemfuneko rationality. A Ukubusa efanayo, ochwepheshe batusa ukuba balandele futhi yokubika.

Ngakho, kunengqondo ngangokunokwenzeka Yonke iyafana ucacise nemingcele izihloko ngamanye ngaphakathi kwesigaba "Capital futhi alondoloza" kule-balance sheet of inhlangano encane. Ake sihlole kabanzi indlela ezingasetshenziswa uyogcwala okuhambisanayo esifundeni yokubika.

Ukwanelisa "Capital futhi alondoloza" balance: yiluphi ulwazi ibonisa?

Isigaba "Capital futhi alondoloza" e ibhalansi - i block Imininingwane okuyinto yakhiwa imigqa 7. Umsebenzi accountant - nifaka izimo ezifana nalezi:

• Usayizi imali yamasheya inkampani;
• intengo ukwabelana ayo inkampani ukuthi athengwe zabanikazi;
• usayizi Extension, inhlokodolobha reserve;
• agcinwayo nomholo noma inani kwambulwe ukulahlekelwa inhlangano.

Usayizi inhlokodolobha ogunyaziwe inkampani kubonakala umugqa 1310. Izici ekutadisheni kwakhe ukugcwaliswa ngaphezulu.

Inhlokodolobha ogunyaziwe kule-balance sheet: umugqa 1310

Lokhu string ibhalansi ( "Capital futhi alondoloza") kuyinto ukukala inhlokodolobha yabelana, elihambisana naleyo eboniswe imibhalo abamelwe ibhizinisi. Akunandaba yokuthi yokukhokha olungaphelele noma iyiphi wabasunguli be inkampani share yayo. Ngisho noma omunye zimali, isimiso, akenzanga lemali edingekayo enhloko-dolobha share - sibalo okuhambisanayo kwesigaba "Capital futhi alondoloza" kule-balance sheet iqinile.

Ukuze kahle bagcwalise kubhekwe umugqa ukusetshenziswa okusele kwesikweletu ku-akhawunti 80 esetshenziswa ezincwadini ezimali. Okulandelayo, udinga wamabhuku ezimali ukubonakalisa ulwazi oluyiqiniso ku amasheya eNkampani siqu.

ukwabelana siqu kule-balance sheet: umugqa 1320

Ukugcwalisa emgqeni ezifanele ngaphansi "Capital futhi alondoloza" balance - inqubo kungenziwa libhekene ezinye izici izinkampani e isimo SA LTD.

Ngakho, joint- ukwakha ukubika akhombisa imininingwane kuyo umugqa 1320 ubonisa ulwazi ukwabelana siqu, okuyinto wathenga ngokuqondile abanikazi babo. Ltd Imininingwane bamba ku ukubaluleka amasheya ngaphakathi inhlokodolobha ogunyaziwe, okuyinto bahlengwa yena, abasunguli lenkampani.

Ukuze agcwalise kubhekwe umugqa kwesigaba "Capital futhi alondoloza" kufanele kusetshenziswe ukulinganisela lasebhange idatha ngaphakathi akhawunti 81. Khona-ke kubalulekile ukuba kubonise ulwazi dolobha eyengeziwe bese bebeka ezitatimendeni zezimali. Masitadishe ezicashile inqubo ngokuningiliziwe.

inhlokodolobha engeziwe bese bebeka kule-balance sheet: umugqa 1350

ulwazi olufanele - izici ezibaluleke kakhulu umthombo ezifana balance sheet ( "Capital futhi alondoloza"). Yini kuzo?

Maqondana nenhloko-dolobha eyengeziwe - ke kungenziwa amisiwe ngezindlela 3:

• phezu revaluation isivuno sisiningi kakhulu khona izimpahla labizwa ngokuthi non-zamanje;
• ngenxa engenayo, abasafufusa inqubo Ukukhishwa izibambiso (uma, isibonelo, amasheya eNkampani adayiswa ngemali okweqa ukubaluleka ngokulinganisa), bangakunaki iminikelo abasunguli - uma inkampani;
• ngenxa yokutakula VAT ngesikhathi sokudluliselwa impahla enhloko-dolobha ogunyaziwe.

Ukuze kahle libonise nezibalo umugqa 1350, kufanele usebenzise ulwazi njengengxenye okusele kwesikweletu we-akhawunti 83. Reserve inhlokodolobha inkampani kuyabonakala "Capital futhi alondoloza". Ikhodi umugqa ku-balance sheet, eklanyelwe abonisa ubukhulu le nsiza - 1360.

ulwazi olufanele mayelana uhlobo nokulingana ezitatimendeni zezimali zibonisa inkampani, kokuba Isikhwama Reserve. Ngokuvamile - izinkampani okuhlangene isitokwe, njengoba nje kuvamile namanje Russia ngenxa nezidingo umthetho ziyadingeka ekuwudaleni. Reserve Isikhwama kwakhiwa JSC is ngeminikelo saziso - in inani 5% of inzuzo net, nokuningi. Uma sifinyelela ezingeni ebekiwe imibhalo abamelwe ibhizinisi, izinkokhelo okuhambisanayo kungase kumiswe. Kulokhu, ukubaluleka yesikhwama reserve kuyakuba 5% noma ngaphezulu imali yamasheya inkampani.

Yiqiniso, inkampani futhi unelungelo esebumba Isikhwama ezifanele. Ubukhulu bayo kanye oda ukudluliswa dolobha ukuze udale umthombo ezifanele kuchaziwe inqubomgomo ukuphathwa kwenhlangano.

Ukuze kahle zibonisa izinombolo reserve dolobha kule-balance sheet, kubalulekile ukusebenzisa ulwazi mayelana nekhadi ibhalansi ye-akhawunti kubephakathi 82 inani ebhokisini ngaphansi "Capital futhi alondoloza" balance - umucu 1370. It eqoshiwe idatha yemali lengenako enzuzweni lenkhulu lenkampani.

yemali lengenako enzuzweni lenkhulu the balance sheet: umugqa 1370

Ulwazi on the line-balance sheet 1370 kufanele ibonise zonke amafemu nge yokuthengisa inzuzo. sibalo Okufana kungenziwa umelwe inzuzo noma ukulahlekelwa uncoated. Ukuze idatha elungile string embuzweni, kubalulekile ukuba usebenzise ulwazi kusukela ku-akhawunti yakho 84. Kulesi simo, kungase kudingeke ukuba bathunyelwe debit-balance sheet noma okusele kwesikweletu we-akhawunti abafanele. Qaphela ukuthi ngaleso sikhathi kumelwe kwenziwe kuqala inkathi yeziNguquko esontweni yenkampani-balance sheet. It ulindele ukuvala akhawunti ezifana 90, 91 kanye 99.

Esinye isakhi esibaluleke esigabeni "Capital futhi alondoloza" kule-balance sheet of ibhizinisi elincane - umugqa 1320. Iveza ukubaluleka amasheya enkampani.

ukwabelana siqu kule-balance sheet 1320

Imininingwane kule layini kungaba thatha njengoba inkampani okuhlangene isitokwe kanye nenkampani (uma inkampani othenga ukwabelana okuthile kusuka abasunguli, ngubani ukuphuma ibhizinisi). AO libonise ibhokisi elifanele ukubaluleka izibambiso, okuyinto abathengwa zabanikazi, Ltd. - ukwabelana ngaphakathi inhlokodolobha ogunyaziwe, akuthola abasunguli.

Ukuze kahle zibonisa ulwazi kumugqa 1320 accountant kubalulekile ukusebenzisa idatha ibhalansi debit ku-akhawunti ngaphakathi 81.

Ukubika ibhizinisi elincane: ezinye umehluko wemisindo nemiqondo yamagama

Ngakho sabuka kanjani accountant ibhizinisi elincane igcwalisa kokusele Isigaba III - «Capital futhi alondoloza". Kuyoba usizo ukufunda okwengeziwe eziningi neminye imininingo esibonisa kumiswa ezimali inkampani, okuyinto has isimo ezifanele.

umthetho Russian ivumela amabhizinisi amancane ukuthuthukisa imibhalo yabo ngawo izitatimende uzobe kwakhiwa. Ngokwesibonelo, uma inkampani akusho ugcwalise eyodwa noma enye into balance sheet ( "Capital futhi alondoloza" zihlanganisa, njengoba manje sesiyazi, eziningi imigqa, akuwona wonke uyogcwala manje - kwezinye izimo, kuvele ayikwazi ukuvela idatha kunesidingo) , kuyakushiswa unelungelo ngaphandle kwalo kusukela kwamafomu zisetshenziswa ngenjongo yokubika.

kwamabhizinisi amancane, ukusebenzisa izindlela lula accounting zingasebenzisa amarejista ngaphandle entry double. Kodwa leli thuba kumele isetshenziswe kuphela uma elihambisana ezimali isikimu akusho ubuhlungu kukhishwe imininingwane edingekayo ukuze agcwalise ezifana i block Imininingwane yesitatimende sezimali njengoba esigabeni "Capital futhi alondoloza". ibhalansi Passive, kanye fa yayo ezimweni eziningi kungenziwa ngendlela efanele ligcwaliswe kuphela uma Ukubuyekeza kwe-akhawunti in umongo kabili entry balandise ukuthengiselana abanamabhizinisi.

Esinye imininingwane ephawula ukuphathwa kwezimali ngendlela ibhizinisi elincane - ithuba ukunciphisa inani eliphelele izikweletu eziphathelene zokwenziwa. Iqiniso ukuthi izinkampani ukuthi makhulu, zinesibopho ukusebenzisa akhawunti ezifanele ohlwini, eyasungulwa ngomthetho. Ngezinye kwesisekelo salo senziwa ishadi naphakathi-zokusebenza yama-akhawunti. Ngakwelinye ihlangothi, amabhizinisi amancane uma ukugcinwa uqhutshwa ngendlela isethi elilinganiselwe izinto ezimayelana nomnotho, ilungelo ukusebenzisa amandla izinkampani ezinkulu zokwenziwa akhawunti kubo hhayi baxabane plan umsebenzi. Nokho, etholakalayo kufanele kubonise ukuthi sikholelwa ngokugcwele okushiwo izinqubo zebhizinisi. Accountant akufanele kube nenkinga nge kanjani ukubala dolobha futhi alondoloza kule-balance sheet kanye ukusetshenziswa ezincwadini.

Kungaphawulwa ukuthi izinkampani eziningi ku umkhuba njengenkulumo kungenzeka ke ukuze ugweme izimo lapho yokugcwalisa i block ulwazi kwamabhuku emininingwane ulahle ulwazi ezincwadini ezimali. Kodwa uma inkampani uyaqiniseka ukuthi izibonelo ezinjalo zingagwenywa, ke unelungelo ukusebenzisa uhlelo lula ukubhalisa izinto ezimayelana nomnotho. Lokhu kungase kusetshenziswa, isibonelo, nomqulu omncane futhi ayiyona inkimbinkimbi encwadini akhawunti isakhiwo.

isifinyezo

Ngakho, siye safunda le okushiwo accounting e ibhizinisi elincane, kubhekwe ukuthi liyini-balance sheet ( "Capital futhi alondoloza"), eyingxenye ye-ke. Amankampani enesimo ezifanele esenziwa umthetho Unelungelo silondoloze accounting ngaphansi kohlelo lula, kanye imibiko ivela ekwenzeni amarejista ungahlangahlangani futhi imibhalo. Kodwa ngokuya yokugcwalisa-balance sheet amabhizinisi amancane empeleni abe inzuzo encane phezu emikhulu, ngoba izinkomba enkulu kwezomnotho ezilotshwe abafanele ulwazi block. Bengafuni ukuziba kumiswa nokuziphendulela - umthombo oyinhloko ulwazi ngesimo sezimali inkampani kwezohwebo.