Izimali yokuthengisa izindleko. Analytical ezimali we-akhawunti 44

Omunye izinkomba zokuveza indlela ekucubunguleni womsebenzi ezezimali nezomnotho ibhizinisi inzuzo yiyona ubuningi ukuthengisa. Lezi izindleko ezihlobene indalo kanye nokusetshenziswa kwemikhiqizo. Cabangela eminye indlela ezimali izindleko ukuthengisa.

ezimali lwezezimali: Inani

Namuhla, ukuphathwa izindleko lamaHholo wemisebenti lebalulekile lenkampani. nokuqaliswa kwalo kuncike ngokuyinhloko inhlangano accounting. Lokhu kungenxa yokuthi leli phephandaba elibike ifingqa enayo yonke imininingwane yezindleko okudingekayo ukuze senze izinqumo ezinhle. Enye yezindawo ukhiye imisebenzi yokuphathwa wenza ezimali kanye nokuhlaziywa izindleko yokuthengisa. izindleko ukulinganisela kusivumela ukunquma abheke ukuthi kungenzeka futhi yabo kahle, hlola izici ikhwalithi plan umsebenzi iholo, usethe izintengo, nokunye.

okubiza Izimpawu

Izindleko akunakubangelwa izindleko ukudayiswa okuhlotshaniswa ukuqaliswa imikhiqizo, ikhokhwe umphakeli, kanye iqhaza kwetinhlavu intengo izindleko. Ebhekisela umthetho. Ngokwalo mbiko 252 th we izindleko zentela imbuya izinkomba kulingane obonakaliswe imali futhi ibhalwe. Izindleko ezocatshangelwa izindleko uma kuzona ukuze ngokuziphatha imisebenzi, injongo iwukwenza inzuzo. Kuye isiqondiso izindleko ibhizinisi zihlukaniswe ngezigaba eziningana. Ikakhulukazi, ukwaba izindleko zokukhiqiza, yokuthengisa kanye nezindleko ze-non-yokusebenza.

Ukubika

Ukuze nje okungaqondile ulwazi kukhona ekhethekile izindleko izindleko akhawunti ukuthengisa. Kungase kubonise ulwazi izindleko:

1. imikhiqizo weseva.
2. zabasebenzi.
3. Qasha.
4. Okuqukethwe izakhiwo, izakhiwo, izakhiwo, imishini.
5. Ukugcinwa Kwazo Ngenjongo intuthuko imikhiqizo.
6. Ukukhangisa.
7. Ukumelwa kanye nezinye izinsizakalo ezifanayo.

Konke lokhu izindleko zidluliselwa ku-akhawunti yakwa-44. kungenzeka ukuvula izihloko ezengeziwe. Thina sibala ezinye zazo:

• 44,1 - subaccount okuhloswe ukuba afingqe ulwazi mayelana izindleko zebhizinisi abangenalo uxhumano ngqo ukudayiswa imisebenzi yokukhiqiza.
• 44,2 - i-athikili wadala for ukuqoqwa idatha kwezindleko eziphathelene nokusetshenziswa kwalo. Ikakhulukazi sikhuluma izindleko amaholo, nezinzuzo zezenhlalo, ukwehla , nokunye.
• 44,3 - a sub-akhawunti, okuyinto uyakucabangela lemali icala ukuba izindleko. Le nto iyadingeka uma usebenzisa indlela ngokwengxenye wokusabalalisa.

Zonke lezi-akhawunti esincane basonta ezingeni lokuqala. Uma kudingeka, wamabhuku ezimali zingathola izihloko ezengeziwe. lesibili level ye-akhawunti ukunikeza reflection eningiliziwe ezithile izindleko.

Ngokucacile ka bhala-offs

On isibalo 44 (i-debit) zizodluliswa inani izindleko kuzona manje ne ukuqaliswa imisebenzi, izimpahla kanye nezinsizakalo. Ukukhansela kwenziwa Dut CQ. 90. Uma aluphelele, amabhizinisi, okuholela yokuhwebelana, uyakuba necala ukusatshalaliswa izindleko zokuhamba. Zonke ezinye izindleko ezihlobene nokusetshenziswa, inyanga ngayinye afakiwe izindleko izimpahla ithengiswe. Ngesikhathi amabhizinisi wahlanganyela ukuthengwa nokulungisa imikhiqizo yezolimo, lokulandisa izindleko yokuthengisa kuhlanganisa ukuhlanganisa idatha izindleko:

1. Ekugcineni izinto ezikhethekile, kanye nemfuyo kanye nezinkukhu phezu kwezisekelo.
2. Obschezagotovitelnye izindleko.
3. Ezinye izindleko.

Endabeni ka ukwesulwa kohlangothi Kwabiwa uyakuba necala:

1. Ngesikhathi amabhizinisi of ehamba phambili ezenziwa ezimbonini kanye nezinye elikhiqizayo, - zokuthutha kanye nezindleko emaphaketheni.
2. Izinhlangano ophethe ukucutshungulwa / kwempahla yezolimo imikhiqizo, - in the MF lasebhange. 15 noma 11 (ukulungiswa izinto zokusetshenziswa nemfuyo / yenkukhu ngokulandelana izindleko).

imininingwane ehilelekile

Iziqondiso ze usebenzisa ishadi ezimali ye-akhawunti abonisa ukuthi izikhungo okudayisa, ikhumbula izimpahla ngamanani realizable ngesikhathi K-MF. 90 libonisa intengo ethengisa imikhiqizo. Naye luhambisane sihloko, okuyinto ifingqa ukheshi kanye ukubalisisa. I CQ lasebhange. 90 ibonisa ezimali inani lepahla. Njengoba sifana MF. 41. Ngesikhathi esifanayo kwenziwe kubuyekezwe amanani izaphulelo ezihlobene yokuthengisa imikhiqizo. Balwisana entry lapha CQ. 41.

izingxenye izindleko

Ezabhalwa izindleko ukuthengisa, kufanele inake uhlu izakhi izindleko. I PBU 10/99, kanye izingxenye ezilandelayo kumele bucaciswe ezinhlinzekweni zoMthetho ukubunjwa izindleko:

1. izindleko Material.
2. izindleko zamaholo.
3. Izimali ezibekelwe izidingo zomphakathi.
4. Ukwehla kwentengo.
5. Izindleko asele.

Ukuze uphathe izindleko kwemibiko ihlelwe ku-atikili. uhlu yakamuva ibhizinisi efakwe ngokuzimela.

isinxephezelo

Ngokusho kodokotela abathile, esithwele out ezimali izindleko ukuze sell, ochwepheshe ilikhokhe ekhethekile ukunakekela iholo izindleko. Lokhu kungenxa heterogeneity zalezi zindleko. Amaholo lihlukaniswe:

1. On the zinhlobo - futhi oyisisekelo.
2. Elements - ucezu-rate, isikhathi-based, premium, isinxephezelo Ukuphumula nokunye.

Ngaphezu kwalokho, iholo incike yokwakheka abasebenzi. Abasebenzi kungaba ukusebenza ngokujwayelekile, lihambisana, ngaphansi inkontileka. Kukhona division ngezigaba: abasebenzi, abasebenzi.

Ukwahlukaniswa izindleko

Ukuhlukana Kwenziwa ngokwendlela indlela izindleko ukufakwa izindleko. Kubhekwe nezindleko ngqo ukuthi akunakubangelwa uhlobo oluthile umkhiqizo ngokushesha ngokuhambisana imibhalo eyinhloko. izindleko abelwe ngokwendlela indlela ekhethiwe ku ibhizinisi. Ngokwe-318 th sihloko we Tax Ikhodi yenhlangano self-libabiza izindleko. Inenzuzo ukuqaphela zonke izindleko. Kulokhu, it zizokwenziwa wesikhathi esisodwa bhala-off amanani kulesi sibalo intela. Ukuqalisa ezimali izindleko ukuthengisa, ochwepheshe zisebenzisa ngezigaba zabo wekuhlela izinqumo. Luhilela ukwehlukana efanele (lezo ziyabhekelelwa), futhi alisasebenzi. Lokhu kuhlukaniswa kuyadingeka ukunquma intengo ukudayiswa, isinqumo ukuze wandise ivolumu sales, le disbandment ingxenye emakethe.

izindleko engaguquki kanye variable

Lokhu ngokwahlukana kubaluleke ngokukhethekile. Kusekelwe ukuziphatha izindleko - ubunjalo izinguquko zabo kuye ukushuba umsebenzi ibhizinisi. izindleko Fixed in inani ezingeguquleke yayo. ukusebenza yabo akuxhomekile ezingeni lokuzivivinya. Izindleko ezingaguquki zihlukaniswe izigaba ezingu-3:

1. ingashintshiwe ngokuphelele. Ziyakwazi kungenzeka ngisho esimweni lapho inkampani akusho isebenze. Ngokwesibonelo, kungaba iqashwe.
2. izindleko Fixed izindleko zokuhlinzwa kwakho. Zenziwa ngesikhathi ukusebenza ebhizinisini kuphela. Ngokwesibonelo, zihlanganisa izindleko kagesi, abasebenzi amaholo.
3. izindleko Fixed. Engashintshi kuze othile inani realizable. Ushintsho kwenzeka uma inkampani iqala ukuthenga imishini emisha, ukwakha workshop nokunye.

izindleko variable ziyahlukahluka ngokulingana ukushuba umsebenzi ibhizinisi. Nokho, lapho zabo iyunithi ngomkhiqizo ngamunye, bayoba unomphela. izindleko Direct zihlale onhlobonhlobo. izindleko ezabhalwa ukuthengisa, kungaba kuqashelwe ukuthi izindleko izimpahla Warehousing, emaphaketheni ushintsho nge nokuncipha / umthamo realizable. Ngakho, iyingxenye yezindleko commercial kungabuye labizwa ngokuthi kwenombolo.

izindleko ukwabelana

Uma inhlangano yakho nokugcina izindleko ukuthengisa umkhiqizo osuphelile Kwenziwa zokuhlukanisa nabo esigabeni unomphela ke ekupheleni kwesikhathi sokubika, basuke ngokugcwele ekhokheliswa MF. 90. Ukwabiwa izindleko phakathi izinhlobo zezimpahla, amasevisi nemisebenzi eyenziwa ngokulingana:

1. ivolumu Realizable.
2. Izindleko kwezimpahla ithengiswe.
3. Imali etholakale ngokudayiswa.

Uma ayebonisa ezimali izindleko ukuthengisa izimpahla, bafeza ngokwengxenye bhala-off, bese njengoba ngenhla, abelwe ukuthutha kanye nezindleko emaphaketheni. Lezi zindleko kukhona indlela eqondile afakiwe izindleko imikhakha efanele imikhiqizo. Uma lokhu kungeke kwenzeke, izindleko angase olwabiwa ezinye izinhlobo imikhiqizo adayiswa silingane ebiziwe, ivolumu noma ngezimali.

izindleko zokuthutha

Amasevisi zokuhamba olunikezwa umlamuli, okukhulunywe sub-akhawunti 44,2. Ekuphetheni sekubika, isihloko uvala. Lapho kwetfula ngokwengxenye ezokuthutha umkhiqizo izindleko sola ngokwengxenye. Ukuze anqume inani udinga ukukhomba ubukhulu izindleko imikhiqizo asalile. Lokhu kwenziwa ngendlela elandelayo:

1. Bala isamba izindleko zokuhamba ebangela izimpahla ibhalansi ekuqaleni nasekupheleni kwesikhathi (P tr. Tech. + P tr. N.).
2. Izinga kunqunywa nemikhiqizo asalile edayiswa ngenyanga yokubika.
3. Bala iphesenti isilinganiso izindleko zokuhamba ukuze inani izimpahla - isilinganiso ababengamaSulumane ukuba lakamuva.
4. Inani asalile imikhiqizo ekupheleni kwenyanga iphindwe%.
5. mali enqunywe letawubhalwa off.

La maphuzu zingahlanganiswa ifomula:

RTR. Sktov x k = ((Ffr tech Ffr + n) .... (Sktov Obkp +)) lapho:

• ukuvala ibhalansi sokuphatha i-MF. 41 (lokudayisa elijwayelekile ezinganeni) - Sktov;
• izindleko zamanje yezokuthutha e sekubika - RTR. tech.
• ubukhulu izindleko zokuhamba ngezinto zomphakathi zaba esele umkhiqizo ekuqaleni kwenyanga - RTR. n.
• Inzuzo ku-K-MF. 90 (ivolumu imikhiqizo adayiswa) - Obkp.

Izindleko asele zidluliselwa CQ Dut. 90. Izindleko kwemisebenzi yezokuthutha olunikezwa balamuli, ebangela imikhiqizo ezinganeni zizohlala run 44. Basuke idluliselwe kwesikhathi elilandelayo.

ngaphezu kwalokho

Ukuqinisekisa ukuphathwa ngempumelelo, ngokusho kwabanye ochwepheshe, kungcono ukugcina irekhodi ekuthengisweni kwemikhiqizo izindleko phezu izikhungo umthwalo. Lokhu kuzokwenza ukuthi izinhlangano okuguqula sonke isimiso yokubika ukuze izimali kanye nezindleko zanqwabelana futhi kubonakala embhalweni emazingeni athile. Ngamanye amazwi, iyunithi ngalinye kwesakhiwo is abadliwa kuphela izindleko futhi izimali, okuyinto ilawula futhi yiziphi umthwalo.