Nesabelo for akhawunti ezinomlobi: Izintambo zikagesi ezisobala. Ukuhlinzekwa izikweletu ngabazeka

Ngokuqondene nezimpahla kanye nezikweletu lenhlangano kumele kushintshwe izilinganiso. I Receivables inkomba enjalo Yilungiselelo izikweletu ngabazeka - e lemali-balance sheet DZ kuboniswa net imali. Lokhu ugwema overvaluation kwempahla. Kusukela 2011, kumiswa inqolobane izikweletu ngabazeka - nejoka inkampani (ngokuhambisana nendima 70 PBU RF № 34n.). Nakuba Tax Code, ukusebenza ibhalisiwe njengoba izinkampani kwesokudla. Kodwa uma ucabangela ukuthi leli nani kufanele kufakwe nezindleko intela, izinkampani eziningi Unelungelo ukwakha izinqolobane. Ukuze uthole ukwaziswa mayelana nendlela ukuqalisa le kahle, iyiphi wiring kufanele abunjwe nokuthi ukusebenza siboniswa "Accounting 1c", uzofunda kusukela kulesi sihloko.

Amalungiselelo e-BU

"Accounting" futhi "intela" lemali anqwabelene izikweletu ngabazeka nokubi zihluke kakhulu, ngakho ifomu kudingeka babe ahlukene ukufeza izinhloso ezehlukene kule nqubo BU kuhlaziywa inkampani usetha eyabo AR RF wawuthi nenani kwezimali izobalwa eyodwa yezindlela ezilandelayo ..:

- ngokuhlukile isikweletu ngasinye, inkampani inquma inani RS, okuzokwenza ingabuyiselwa futhi kuhlanganisa ke esiqiwini;

- ngokusekelwe olwazini olusuka izinkathi odlule, esibaliwe Ingxenye isamba semali esele iminyaka embalwa eyedlule;

- I-inani ngamunye ngokulingana kwesikhathi kokulibala. Indlela efanayo isetshenzisiwe OU.

Kuyangabazeka akuzona:

• DZ izibopho abanikeli abamukele ukukhokhela ngaphambili, kanye izimpahla awufikanga esikhathini esibekiwe esivumelwaneni.
• Duty on inhlawulo-non-ukuhambisana nemibandela yesivumelwano.
• Nezikweletu ngaphansi kwezivumelwano loan futhi isabelo amalungelo nezidingo.

Qinisekisa Ukukhetha

Ukukhetha okukhethiwe kuyadingeka ukuze uvumele inqubomgomo ezimali lenkampani. Uma abaphathi ususithathile isinqumo sokusebenzisa indlela kokuhlaziywa uchwepheshe, kubalulekile ukuba kubekwe nenqubo ecacile bokunikeza isikweletu izinqolobane. Ngo indlela ezilinganiselwe ukufaka amaphesenti. Ukukhetha kumiswa inqolobane kubalulekile sixoxe ngenjongo yaleli indalo yakhe. Ayanda lemali, aba maningi izinga kwempahla net. Ukuze "enhle" nokubika kufanele kube omncane. Kanye nezimfuneko zomthetho ziyagcinwa, kanye zimali ngeke kuze kuthinteke. BU ukudalwa inqolobane for akhawunti ezinomlobi silotshwe MF. 63 idatha kohlaziyo zilotshiwe ngokuhlukile okweletayo ngamunye. Ukuhlinzekwa uboniswa "Okunye izindleko" (CQ. 91-2).

ISIBONELO ukwakha inqolobane BU

Inkampani "X" lithunyelwe LLC "I" izimpahla ezingamathani angaba ngu-120. Deda. (VAT 18, ama-ruble ayizigidi 24.) 08.12.2013. iphukile isikhathi UKUHLEHLISWA izinsuku ezingu-10 kusukela ngosuku esithathwa ngalo. Inqubomgomo ezimali ye "X" enikeziwe Ngamanani isabelo esingenathemba lilonke. Ukuphathwa uye yanquma ukufaka 100% ezikweletini angabonelela akhawunti ngabazeka. Athunyelwe kuleli cala kuyoba kanje:

usuku	DT	KR	Inani t. Hlikihla.	ukusebenza
31/8/13	91-2	63 / Vula Inkampani "Y"	120	imali

Ukulungiswa. 15.10.13 umthengi wanquma ukukhokhela ingxenye yesikweletu esikhulu in inani 50 t. Hlikihla. Lo msebenzi kumele iboniswe e-BU ngoba CQ. 63 "Nesabelo for akhawunti ezinomlobi". Izintambo zikagesi ezisobala:

usuku	DT	KR	Inani t. Hlikihla.	ukusebenza
10/31/13	63 / Vula Inkampani "Y"	91-1	50	Ukwehlisa inani esiqiwini

Ekupheleni konyaka e ibhalansi DMZ kumele kwehle ngo inani izikweletu ezimbi: 120 - 50 = 70 ayizinkulungwane ruble.

2. Isibonelo, ngo-June 2014. "U" LLC ukuthi kwavala. Njengoba ngaphambili afakwe inani ngezikweletu zawo esikhwameni, khona-ke uzobe ezidonswe ku-akhawunti efanayo ye-63 "Ukuhlinzekwa izikweletu ngabazeka". Izintambo zikagesi ezisobala:

usuku	DT	KR	Inani t. Hlikihla.	ukusebenza
31/6/14	63 / Vula Inkampani "Y"	62	70	Bhala off DZ ezimbi

3. Ngokweyoku PBU RF №34, uma ngaphambi kokuphela kwesikhathi elandelayo ukudalwa inqolobane nokubaluleka kwalo lingazange lisetshenziswe ngokuphelele, lezi zinsalela ziyavezwa kufanele zifakwe yi zezimali esikhathini samanje. Kulesi sibonelo, uma ibhalansi akufanele ukwesulwa phambi 12/31/14, kufanele zabelwe nanoma iziphi ezinye izindleko (CQ. 91-1). Kodwa ngokuvumelana isikhundla esifanayo, ekupheleni konyaka kufanele lisungulwe kabusha nga-nelungiselelo izikweletu ngabazeka. I izaziso ngemisebenzi ye zifana okuxoxwe ngawo ngenhla. Ngenxa ubumbaxambili izidingo, ochwepheshe batusa ukuba abhale izikweletu ngokugcwele, futhi ukulungiswa kwelinye direction noma kwenye.

Ukudalwa inqolobane for akhawunti ezinomlobi ku-OU

Le nqubo isiphetho eshiwo yiSigaba 266 we Tax Code ngokucacile. Wawuthi wentela angakhiqiza / afeze izinkokhelo izikweletu. Ukwehluka - the inzalo emalini ebolekwe. Sona lesi sihloko sathi uthi ukuhlinzekwa for akhawunti ezinomlobi kungenzeka kuphela ngesisekelo DZ yokusungula ngaleso sikhathi sokuphela. Lo msebenzi kumele kwenziwe ngaphambili kuka isibopho ukuba ungakhokha intela. Izinqubomgomo ezimali kudingeka sibonakalise ukusungulwa noma okungezona ukusungulwa nesabelo. Kufanele kwenziwe ngaphambi kokuqala konyaka. Yenza noma iziphi izinguquko esikhathini samanje akukwazi.

Injongo yokusungula kulokhu ukunquma isikhathi ukubambezeleka yokukhokha yesikweletu. Ngokusekelwe kulezi izibalo, inkampani inquma inani ukubambezeleka, bese esabela ke kwesibi (uma okweletayo abangu kwavala) noma kwezinye izinto ezingabazisayo. Esimweni sokuqala, isikweletu kufanele kubhalwe icishiwe ngenxa nesabelo, kanti eyesibili - likhona ke. Ukusebenzisa isiKhwama kungasizuzisa akhokhele zonke izindleko zezinto izikweletu.

Lezi amacala ezihlobene izindleko ze-non-yokusebenza, ekunciphiseni nokwenza isendlalelo sokubala intela phezu inzuzo ibhizinisi (SPE), i-payers kuphela SPE ukuraga imisebenzi enjalo. Inani iminikelo kunqunywa isikweletu ngasinye:

• izinsuku <90 sekwephuzile - 100%;
• izinsuku 45-90 - 50%;
• > Izinsuku 45 - 0%.

Kulokhu, uma inani izikweletu kuthiwa wenziwa ngokuphelele kuze kufike endaweni ebekelwe, khona-ke akufanele bube ngaphezu kuka-10% enzuzweni esikhathini samanje.

Ngokwesibonelo ukubala

"X" Inkampani isungule kumiswa reserves 2014. Izinkokhelo ngaphansi NPP zikhokhelwa kanye ikota, ngokulandelana, ilungiselelo kushintshwe ngesikhathi esifanayo.

1. Inventory ka angabonelela akhawunti ezinomlobi 31.03.14 wabonisa ukuthi ezine abanamacala DMZ sekwephuzile. ngenzuzo yenkampani ruble ayizigidi ezingu 3. Ilungiselelo ibalwa kanje:

ikhasimende	Uyephuza izinsuku.	Inani izikweletu, okungukuthi. Deda.	Inani ezibanjwayo, okungukuthi. Deda.
1	105	200	200 (200 * 100%)
2	85	100	50 (100 * 50%)
3	50	300	150 (300 * 50%)
4	10	400	0 (0 * 400%)

Inani reserve sum:. 200 + 50 + 150 = 400 wamathani deda.

Tax komkhawulo: 3000 * 0,1 = 300 ayizinkulungwane ruble ..

Isamba reserve kwakhiwa: ama-ruble ayizigidi 300 ..

2. Ukulungiswa. Esikhathini ikota yesibili, okweletayo lwesithathu ixazululwe nomphakeli, futhi owokuqala iqedwe. New ezingabazisayo amanani aliveli, Ngakho-ke, le misebenzi kufanele ukhonjiswe akhawunti balance sheet.

I-OU DZ esingenathemba ukwesulwa ngokugcwele. Uma idlula lemali anqwabelene esikhwameni, kufanele kuhlukaniswe njengoba izindleko ze-non-yokusebenza. Ngakho, ukubala nesabelo for akhawunti ezinomlobi engxenyeni yesibili kumele ibukeke lokhu:

ikhasimende	Uyephuza izinsuku.	Inani izikweletu, okungukuthi. Deda.	Inani ezibanjwayo, okungukuthi. Deda.
2	175	100	100 (100 * 100%)
4	100	400	400 (400 * 100%)

inqolobane Ubude: + 400 = 500 ayizinkulungwane ruble 100 ..

Tax komkhawulo:. 6000 * 0,1 = 600 m deda.

Isamba iminikelo ruble ayizigidi 500 ..

Kusukela ikota yokuqala asele amathani 100. Hlikihla. inqolobane ubuningi. Ngakho, it is kushintshwe phezulu, futhi izinkulungwane 400. Shall angabelwa amavesi athile ukuba izindleko ze-non-yokusebenza.

Kudluliswa izikweletu

Ngokusho Art. 266 we Tax Code, alubhaliwe ngokuphelele off lemali bezakhamuzi izikweletu esikhathini samanje ongenziwa phambili elandelayo. Esiqiwini okudalwe kufanele kushintshwe ngenani asalile, uma incane, umehluko ihlobene non-yokusebenza imali; uma nokuningi - izindleko.

Kuphele unyaka ukulungiswa kanje. Uma unyaka ozayo isinqumo kumiswa inqolobane, lemali adlulisiwe. Uma kungenjalo, ibhalansi kumele zifakwe non-yokusebenza imali.

Standard ezimali okufakiwe

DT	KR	ebhizinisini
91-2 sub-akhawunti "Okunye izindleko"	63	Ukudalwa inqolobane.
63	60, 62, 76	Izikweletu ukwesulwa ngaphambilini neyaziwayo ezingabazisayo (ekupheleni kwenkathi komkhawulo, yinkantolo, ngemva ukuvalwa, ucabanga of nakwabangenangqondo). Inani kuboniswe wiring kumele kabili phezu CQ off-ibhalansi. 007 futhi bahlale khona iminyaka 5 ezayo. Uma isimo sezimali okweletayo sika kuthuthukisa, mhlawumbe, ngizobhala izikweletu.
76	68	VAT siboniswa RS elingasekho empini.
63	91-1	izinqolobane Kuhlanganiswe amanani ubuningi ukuba inzuzo isikhathi samanje, elandela inkathi yokudala.
51/63	62/91	ulindele ukubuyiselwa yona iphelele yesikweletu.
91	62	Isabelo lemali esingeqile esele engenayo. Uma obese kwenziwe, isikweletu esingenathemba nezinye kufanele kufakwe nezindleko inhlangano.
51	91	Okweletayo ibuyisela izikweletu ngokugcwele noma ngokwengxenye. Inani elifanayo ukuthi zivezwe loan off-ibhalansi ye-akhawunti 007.

Umehluko phakathi OU futhi BU

Njengoba kushiwo ngenhla, bentela abanquma ukudala zigcine OU futhi BU, nakanjani nazo umehluko idatha. Lokhu kungenxa yezizathu ezilandelayo:

1. Usayizi ilungiselelo izikweletu ngabazeka e inani DR esitshalweni kuphela ezingakhokhwanga GP awenziwanga. Iyatholakala ukuze ithengiswe yesistimu yokusebenza kanye nezinye izimpahla akufakiwe.

2. Okwesibili ngesandla akhawunti ye ngabazeka izikweletu lemali esaboniswa ukuphathwa. Ngo okuzenzakalelayo NC izinsuku ezingaphezu kuka-90 inani esiqiwini eyabangela ngokugcwele.

3. BU ibhalansi ubuningi kufanele kwenziwe isibaluli yi sezimali zenhlangano. Ngo NC, kungenzeka ukuthi idluliselwe kwesikhathi elilandelayo (ngonyaka).

Inkampani kufanele ukudala irejista, ukubala futhi uyigcine lilandisa angabonelela izikweletu ngabazeka. Isikhathi yokusungula yokubika kufanele kuqinisekiswe isenzo ohambelana (№ Inv-17) kulekelelwa amakhanda:

- Usuku yesikweletu (iqembu 3 we Tax Code);

- Iphesenti izabelo (0 noma 100).

Accountant kufanele iqaphe ukudluliselwa izikweletu ezimbi ongenafu, futhi lemali esele ukuba baphathe noma ozozifaka kumiphumela wezimali.

Ukubonisa ukusebenza "1c Accounting"

amasethingi okumisela ejwayelekile akuvumela ukulandelela inani isikweletu ngokuhlukile amaklayenti ngamunye. Kodwa udinga ukufaka amabhokisi okuhlola. In the "Izilungiselelo kuzilungiselelo ze-akhawunti" ithebhu "kwaBantu nosonkontileka" Kufanele ucacise isikhathi ngemva oqala Countdown kwesikhathi kokulibala. Kodwa lesi simiso sizosebenza uma uzibekela lokumaka "ukudala zigcine ku OU kanye / noma se-BU" kwinqubomgomo ezimali "Izinkokhelo osonkontileka" ithebhu. Uma bobabili amabhokisi ke nakanjani kukhona umehluko izinombolo. Izizathu ivela khona isivele eshiwo ngenhla.

Uma izikweletu izinsuku ezingaphezu kwezingu-45, ngesikhathi sokuvalwa ngenyanga uzobe enqwabelene in inani 50% lemali yokugcina DT 62 futhi DT 76,06. Uma isikhathi esingaphezulu kwezinsuku ezingu-90 - 100%. Ukuze ukubambezeleka inani izimali zakwamanye amazwe izinqolobane Kuzodingeka simise ngesandla. Hlola ngokunemba izibalo database kungaba igama elifanayo kusitifiketi.

Ngokulandelayo, cabanga ejwayelekile ezimali okufakiwe, okuyinto akhiwa base.

• Uma iklayenti esetshenziswa ekucushweni okudala, lapho ecubungula awuzange eyenziwa idokhumenti ngayinye mpahla, emva update ukucushwa kuyadingeka ukuze udale inqubomgomo entsha ezimali ukusabalalisa isamba imibhalo izimpahla reserve nge "Operation (CU futhi OU)."
• UDkt 91,02 Km 63 - wiring is edalwe ngokuzenzakalelayo ngosuku lokugcina lwenyanga.
• Kumiswa ilungiselelo yeklayenti ngayinye. Uhlelo ihlaziya ibhalansi DT 62 futhi 76,06. Uma ikhasimende ngaphansi omunye inkontileka Ukukhokha kusengaphambili ibhalisiwe, kanti kwesinye izikweletu izinsuku ezingaphezu kwezingu-45, nesabelo lizokhokheliswa. Uma leli nani lihlukile OU, kuzothatha ngokuzenzakalelayo ku-akhawunti umehluko.
• Am 63 Km 91,01 - yokutakula wiring reserve, okuyinto ngokuzenzakalela ekupheleni kwenyanga. Isamba incipha uma ikhasimende kukhokhelwe izimpahla.
• Am 63 Km 91,01; - ukudluliswa ezikweletini.
• UDkt 63 Kr 62 (76.06) - bhala-off DMZ. kwakhiwa idokhumenti "izikweletu ukulungiswa" esibheke "bhala-off" Lokhu wiring is. Kufanele ucacise "Nesabelo for akhawunti ezinomlobi" ithebhu 63 futhi abonisa subkonto.

Uma inkampani igcina amarekhodi kule OU futhi BU, kubalulekile ukuze ushintshe inani ngokwehlukile. Ukuze wenze lokhu "izikweletu ukulungiswa" udinga ukunika amandla lokumaka "ukulungiswa Manual". Khona-ke, ngo-wiring AT 63 Km 62,01 ukuze ucacise esiqiwini futhi okusele isibaluli umehluko unomphela futhi yesikhashana. Uhlelo kahle sinquma SPE, uma isimo elandelayo: BU = NU + PR + BP.

esele esikweletini engamboziwe inqolobane e ou kufanele ubheke MF. 91,02 "Bhala-off DMZ (short circuit)." Okungukuthi, debit nama-credit kuphakama umehluko unomphela futhi yesikhashana ezimbi.

Inani izikweletu ebhaliwe-off, owawuthi kube kuphele iminyaka engaphezu kwemithathu, kusamelwe iminyaka 5 inani akhawunti off-ibhalansi at 007. Nokho, uma phakathi nalesi sikhathi iklayenti emuva okungenani ingxenye yale mali, lo msebenzi kuthinta ukuthunyelwa ezilandelayo: AT 50 (51) 91.02 Km. Uma imali ababuyelanga ke i-akhawunti ivaliwe "operation BU (OU)" inani eligcwele.

isifinyezo

Inkampani ekupheleni kwesikhathi sokubika kumele udale izinqolobane izikweletu ezimbi, okungukuthi, izamba okuyizinto ngeke esabuyela. Izindlela kokubala le mali ku-OU futhi BU zihlukile. Uma abaphathi enquma ukubonisa isamba, hhayi kuphela e yokubika kodwa futhi izinqubomgomo zokubalwa, izilungiso kufanele kwenziwe base ngesandla. Kubalulekile ukuba siqonde injongo sona lapho wokugodla. Ayanda inani izikweletu ezimbi, aba maningi izinga kwempahla net. Ukuze yokubika "enhle", okuyinto enikeziwe ebhange, lokhu akuhlali okuhle.