Ifomu entsha ye-balance sheet: Ingabe izinto zibe lula ezimali?

Umthetho ubeka ukuthi nge obhekwe entsha uMthetho Federal "Ngo-Accounting» (№ 402-FZ ka 06.12.2011) wonke amabhizinisi, kungakhathalekile umbuso intela, zinesibopho nginikeze izitatimende zezimali. Umthetho omusha ulilethele emisha eminingi mayelana ezimali amafomu.

Ngakho, inhlangano ye USN kumelwe futhi ukulungiselela bese uthumela imibiko. Kodwa kukhona indlela entsha balance sheet, lula ukuba izinhlangano ezinjalo. Eziningi zalezi izinto esele yefomu evamile zihlangene zibe munye. Ngakho, ibhalansi kwempahla siqukethe 5 izihloko, izimpambosi - Article 6. Ukuze uqhathanise amafomu abadala nabasha kungaba eside kakhulu, kodwa kukhona olunembile kancane xaxa. Uma ngokungazelelwe ngo indlela efingqiwe yokubhala igama we-balance sheet iziphathimandla zentela ngeke baqonde okuthile, bangase zidinga ukudalula ulwazi ethile-balance sheet izinto. Lokhu banganezela umsebenzi ezimali, njengoba kudingekile ukwenza ukuhluzwa ezengeziwe.

Iningi izinhlangano ukuthi kudingeka silondoloze ukulinganisela, usethe ezindabeni ezibucayi ambalwa. Omunye wabo: "Indlela ugcwalise balance sheet iminyaka langaphambilini, uma kungekho idatha olunembile?" Kulokhu, lapho ezimbili ongakhetha kukhona. Izinhlangano ungakwazi ukubala idatha ngemibhalo, kodwa kukhona caveat. Lezi can izobalwa akunembile, eyayiyoholela yokubika olungalungile, futhi baye ngokusebenzisa eziningi imibhalo ukuze ukubala inkomba ngayinye odlule iminyaka emibili. Samuntu yesibili ivumela Ministry of Finance akazange ugcwalise idatha eminyakeni edlule. Lokhu kuyahambelana nomthetho we Russian Federation, njengoba inhlangano abakwazi ukugcwalisa idatha ngaphambilini babengakwazi.

Omunye umbuzo ebuzwa mayelana nokusetshenziswa ifomu entsha ye-balance sheet: "ngayiphi ifomu ilungile ukuthatha balance sheet?". Ifomu entsha yenzelwe kuphela amabhizinisi amancane, njengoba kuchazwe ngu-Ministry of Finance. Kodwa ifomu endala balance sheet ubuye efanelekayo izinhlangano kuya USN, uma bedinga kabanzi ukupenda abanikazi idatha.

Ubujamo balance sheet - kuwuhlobo izitatimende zezimali, okhombisa isimo inhlangano iminyaka emithathu ilandelana, futhi siyakuba IRS ekupheleni konyaka. Lapho umthetho omusha "Ngo-Accounting" Izinhlobonhlobo zokukhulekela anda. Kodwa nakhu okunye kukhona catch: kusenabantu kuphela ifomu ubudala, ngakho izinhlangano eziningi ngeke ukuthuthela uhlelo olusha ezimali. Ikakhulukazi, kungakhathaliseki lapho kukhululwa kwamalikhodi inhlangano USN e kakhulu bonke babe ezimali. Lena enye plus esivuna ifomu ubudala.

Kodwa izinhlangano okudalwe manje ube nohlobo engasindi balance sheet, okuzokwenza sihlanganise ezinye idatha ezokwenza lula umsebenzi accountant induna inkampani. Nakuba singeke ukwahlulela kuleli fomu, njengoba izosetshenziswa, eziqala ngonyaka 2013 yokubika. Njengoba masinyane njengoba you beka izitatimende, sizokwazi ukuqonda ukuthi yini akha iningi yamukelwa amabhizinisi amancane.