PBU 4/99 "Izitatimende Accounting ka Izinhlangano": Ukwakheka, okuqukethwe, isikhundla kanye oda

Izinkampani isimo inhlangano esemthethweni, ngokuhambisana nomthetho isiRashiya, kudingeka ukugcina amarekhodi. Omunye izenzo zomthetho main elawula inqubo - PBU 4/99. Imaphi amaphuzu avelele? Yini okufanele ibe isakhiwo accounting amadokhumenti ngokuhambisana nemithetho awashintsheki kule isenzo normative?

Kuyini ukulawulwa PBU 4/99?

Kubhekwa umthombo komthetho ayifake kwegazi Ministry of Finance Order № 43n, esanyatheliswa 6 Julayi 1999. Lesi senzo normative ubhekwa njengesilwane esisengcupheni Regulation. Igama lakhe eliphelele - Accounting Regulations "Accounting Inhlangano" (PBU 4/99).

Kungani isidingo umthombo esifanele umthetho? Lokhu isiqondiso ichaza isakhiwo kanye nezimiso methodological beqhuba amabhizinisi accounting.

Amandla kubhekwa umthombo umthetho sisebenza kuzo zonke izinhlangano ezingokomthetho, ngaphandle amabhange, kanye nesimo kanye nezinhlaka zomasipala. Futhi PBU 4/99 ayikwazi ukusetshenziswa, uma izitatimende zezimali eyenziwe ibhizinisi ngokusebenzisa kwangaphakathi, ukuze ahlinzeke imibhalo ukubika ezimali kwezibalo izinhlangano ibhizinisi onentshisekelo ngendlela engabangelwa muntu ngokuqondile kulawulwa Order of the Ministry of Finance № 43n.

Lowo Mbhalo wangonyaka we okukhulunywa akufanele isetshenziswe ekulungiseleleni:

• Ukubika kwakhiwa hozyaystvuschim kuncike izinjongo zangaphakathi kanye izibalo ihlanganiswe izikhungo;
• nokwaziswa okulungiselelwe inhlangano yasebhange, ngokuhambisana izidingo zomthetho, ngaphandle uma kungenjalo enikeziwe imithetho ehlukene.

Kungase kuqashelwe ukuthi kungenzeka imithetho efanele umthombo eziqhutshwa ngqo Ministry of Finance ukuze:

• uhlobo oluthile nokubika amafomu, kanye neziqondiso ngabo;
• izinqubo ezikhethekile yokubika amabhizinisi amancane kanye lenhlanganiso ezizimele zodwa;
• ubeka imithetho ngoba ukudalwa akhawunti ehlanganisiwe, kanye imibhalo lapho beshintsha isimo inkampani.

Ngakho, kuyinsakavukela kubhekwa - isebenziseka ngezindlela eziningi, kokuba yomthetho sasivumela ebanzi umthombo.

Kubhekwa umthombo umthetho umisa uchungechunge izincazelo, okuyinto kuyinto efiselekayo ukuba banamathele amarhwebo kumiswa izitatimende.

Izincazelo PBU 4/99

Sikhuluma izincazelo imigomo ezifana:

• zokubika wezimali;
• ngosuku lokubika, isikhathi;
• umsebenzisi.

Ngaphansi izitatimende zezimali, ngokuhambisana nezinhlinzeko PBU 4/99, kuyaqondakala olulodwa kohlelo lwangaphakathi yenkampani ulwazi mayelana isikhundla yenkampani zezimali, kanye imiphumela yomsebenzi wezomnotho lenkampani, esihlelwe ngomumo ngesisekelo ulwazi okuyinto ziyabonakala accounting.

Ngaphansi sekubika e PBU 4/99 kusho kwesikhathi uhlobo ezifanele zokubika kufanele abunjwe phakathi enhlanganweni. Ngu ngosuku lokubika lokhu kwakusho ukuthini, yena, usuku njengoba zazo ibhizinisi liyadingeka ukunikeza isitatimende.

Enye eside ukuthi livezwe kule umthombo kwesokudla - umsebenzisi. Kulezi zimo abantu abanonya zemvelo noma izinhlangano ukuthi unesithakazelo ukuthola ulwazi mayelana nezinhlangano ibhizinisi.

I PBU 4/99 "Accounting yokubika inhlangano" wenzeka kanjani kunqunywa indlela yokwakheka imibhalo ezifanele ibhizinisi, kanye nezidingo ngoba. Ake sihlole kubo.

izitatimende Ukwakheka

Ngokuhambisana nezinhlinzeko PBU 4/99 "Izimali izinhlangano nokubika", amafemu ezitatimendeni zezimali zihlanganisa:

• nebhalansi;
• ukubika, esaziwa uzuza futhi ukulahlekelwa;
• isicelo esikhethekile eshidini bese;
• inothi ochazayo;
• ezimweni ezibekwe ngumthetho - Umbiko mabhuku.

Ngakwelinye ihlangothi, kubhekwa umthombo umthetho umisa anhlobonhlobo izimfuneko ukubika ezimali ngokuqinile. Ake sifunde bona.

Imibhalo Kuyadingeka

Ngokuhambisana PBU 4/99 "Accounting yokubika inhlangano", imibhalo ukuthi yakha manje kumelwe abonisa ngokunembile ukunikezelana futhi ekugcwaleni wayefisa ukuqonda isimo ibhizinisi, imiphumela imisebenzi yezomnotho izinkampani, izitayela ukusebenza kwezomnotho lenkampani.

Umbandela esiyinhloko ukuphelela nokushaya emhloleni ukubika - ngokuvumelana nemithetho yayo, fixed iziqondiso zazo wamukela abagunyaziwe. Uma ukwakheka imiculu wembula yokuntuleka idatha ethile, inkampani kumele enze ukuba izinkomba ezengeziwe nokubika edingekayo, izincazelo.

In an icala ngokwedlulele PBU 4/99 uyavuma ngalesi simo, inkampani ingase bachezuke kwezinkambiso esungulwe, uma imingcele ezidingekayo ukuze bathole izizathu inhloso akunakwenzeka.

Ulwazi eqoqwe ngokuhamba umsebenzi kumiswa izitatimende, kufanele kube nokuthile nqgo. isicelo sayo akufanele ithonye isinqumo esenziwe ngabantu abanolwazi kokuhlaziywa imiphumela yezezimali.

Le mfuneko ebalulekile kakhulu izitatimende zezimali inhlangano engokomthetho - kufanele kubandakanya izinkomba ezibonisa imiphumela nemisebenzi eyenziwa yibo bonke amagatsha alo, amahhovisi ummeleli, kanye nezinye izakhiwo, kuhlanganise nalezo ezingasebenzisi babe ahlukene lekuhanjiswa.

Le nkampani idinga ukuqinisekisa ukuthi kubaluleke kakhulu Izinhlinzeko ezifanele Accounting "Accounting Inhlangano" (PBU 4/99), okuyinto kumiswa okuqhubekayo idokhumenti, ikhumbula ngokuqhubeka isakhiwo kwindlela fixed izibalo izikhathi ezihlukene. Amafomu kwemibhalo asetjentiselwe kuba sisekelo zokuphetha up balance sheet, ukulungisa inzuzo futhi ukulahlekelwa, kanye iphelelisane imithombo yabo kumele kube njalo ngakho. Ziyakwazi ishintshe ezimweni ezehlukile. Njengoba inketho - uma ushintsha indlela le nkampani. Ngakho inhlangano kumele okulungiselelwe ushintsho olufanele ukuze bathethelele incazelo ehlukile ukulingana, kanye umbiko sibonakalisa uzuza futhi ukulahlekelwa.

yokubika lwezezimali, kanye nokusungulwa okuqukethwe kuyo (Regulations Accounting PBU 4/99 iqukethe imithetho efanele) kufanele abunjwe ikhumbula ngokuqhubeka ukusebenza izikhathi ezihlukene. Endabeni ka ukungafani phakathi kwe abafanele ukuthola idatha accountant ungenza kudingeke ushintsho oluthile nemingcele ahlukahlukene. Kulokhu, ulwazi mayelana kubalulekile ukubonakalisa, ngaphezu balance sheet nokuzindla izinzuzo kanye ukulahlekelwa ibhizinisi.

Njengoba ebonakalisa izinkomba kwezomnotho e izitatimende: ezicashile

Kunezindlela eziningana umehluko wemisindo nemiqondo yamagama agcwele nenkanuko edlulele ezitatimendeni zezimali izinkomba ezisemqoka - nabo ukunikeza idokhumenti "Accounting Inhlangano" PBU 4/99. Kafushane ngazo yilezi ezilandelayo. Izinkomba of nezimpahla, nezikweletu, izimali kanye nezindleko lenkampani kumele zivele eceleni, uma abaluleke kakhulu yokuhlola onokwethenjelwa isimo kule nkampani. Lezi izinkomba cabangisisa ngaphezu balance sheet kanye, uma bengekho kubalulekile ukuhlola isimo ibhizinisi.

Ukubika usuku ngonyaka

Ngokuhambisana kubhekwa umthombo normative kwetinhlavu inkampani accounting imibhalo kumelwe kukhunjulwe ukuthi balance sheet usuku kufanele sithathwe ngokuthi wokugcina ekhalendeni usuku kwesikhathi abafanele. Unyaka nokubika oluhambisana kwesikhathi kusukela ngoJanuwari 1 kuya ku 31 December. Unyaka wokuqala lokubika inhlangano entsha - inkathi kusukela ngosuku yokubhaliswa yenkampani kuze 31 Disemba. Uma inkampani wadala usuku ngemva kukaOctober 1, unyaka yokubika kuqala, ngoba sifana inkathi kusukela ngosuku lokubhalisa ku zikahulumeni kuze 31 Disemba, ngonyaka ozayo ngakho.

Izitatimende Accounting: Okunye izidingo

Cabangela ezinye izidingo ezibalulekile ukuze kwakhiwe izitatimende zezimali PBU 4/99. Ngakho, kufanele kuphawulwe ukuthi ngamunye izingxenye zalo - the balance sheet, yandiswe kubo, umbiko mabhuku - lifanele lifake hlangana:

• igama;
• usuku balance sheet noma isikhathi lokubika enikeziwe;
• igama lenkampani ukuhlinzeka imibhalo;
• ulwazi mayelana ifomu esemthethweni ibhizinisi;
• Ifomethi kuveza ukusebenza yokubika.

Oda ekuvumeleni Regulations Accounting "Izimali Inhlangano" PBU 4/99 kudinga ezimali ukulungiselela imibhalo:

• ngesiRashiya;
• akhombise izibalo in ruble.

I-akhawunti efanele liyakushunyayelwa ogunyazwe ngokugcotshwa:

• ikhanda ngokuqinile;
• Accountant abakhulu noma omunye umsebenzi kwezinhlelo amandla ukuqhuba ezimali.

isakhiwo balance sheet

Kuyoba usizo ukufunda isakhiwo kwemibhalo ezimbili eziyinhloko izitatimende zezimali --balance sheet kanye umbiko eveza yenzuzo yenkampani futhi ukulahlekelwa. Siqala umthombo wokuqala.

Balance sheet iqukethe ngokuqondene nezimpahla kanye nezikweletu. Izibalo elihambisana njani isimo somnotho wenkampani ngosuku-balance sheet. Njengoba amafa yenkampani kanye nezikweletu kumele kuhlukaniswe esikhathini esifushane neside. Isigaba sokuqala sihlanganisa yalabo abanhliziyo isikhathi ingeqi ezingu-12. Ukuze yesibili - kunalokho, labo angazithola party bebophekile ezinyangeni ezingu-12 ngemuva kokusayina inkontileka futhi kamuva.

isakhiwo sombiko

Ngakusasa dokhumenti ebaluleke kakhulu - umbiko okutshengisa ukusebenza isitatimende engenayo. Ukusebenzisa kulo mthombo ingashintsha, phakathi kokunye, ngezigaba ukuqhutshwa esekelwe PBU 4/99 "Accounting Inhlangano". Lowo Mbhalo wangonyaka we okukhulunywa kumele libonise okwenzekayo okuphathelene nomnotho yenkampani ngesikhathi sokubika. izibalo ezisemqoka kulo zihlobene, ngakho ukuba engenayo kanye nezindleko ukuthi ihlukaniswa njengoba evamile, kanye nabanye.

Amanothi ku-Balance Sheet futhi

Olunye uhlobo ebalulekile imithombo kufakwe izitatimende zezimali yenkampani - Amanothi esishoyo kuya-balance sheet kanye nezitatimende sibonakalisa yenzuzo yenkampani futhi ukulahlekelwa. kwentelwa kutsi letichibiyelo ahambisanayo zihloselwe ukuba embule imininingwane ezihlobene izinqubomgomo zokubalwa yenkampani kanye nesidingo elikhiphe abathintekayo ukuhlolwa okunokwethenjelwa izinkomba zezimali wenkampani.

Uma kudingeka ochazayo kubonise ukuphambuka kusuka imithetho wavuma inkampani onguchwepheshe abanekhono lapho ezizathwini lokubika fixed ukuba lesi ukuphambuka. Ngaphezu kwalokho, inkampani kumele libonise nemithelela zezimali ezizathwini lokungafani umthetho ebusayo ukulungiselelwa kwezitatimende zezimali wamabhizinisi.

Ngaphezu imithombo nokubika kufanele ibonise ulwazi ezimali ukuthi kuhlobene ngokuqondile imisebenzi yenhlangano, futhi ukudalula nabo umongo ulwazi kuqinisekiswa ezimali. Ngakho, uyathanda ukuthola umuntu imithombo ukhathazekile ibala, ngokuyinhloko ekuthuthukiseni ukuthembeka ulwazi isimo somnotho inkampani.

nenqubo ebalulekile izichibiyelo olufanele PBU 4/99 "Izitatimende Accounting ka Izinhlangano" - ukwenza ngokuvumelana nemithetho neziqondiso yangaphakathi, uma kudingeka ngesisekelo inqubomgomo ukuphathwa ale Nhlangano. Uma yinoma yimuphi amazinga bezimali kwadingeka ukuba uyekwe, kufanele elotshwe kulezi Izithako. Ngakho, imibhalo efanele okufanele ukuba sobala kubo bonke abathintekayo.

Kungaphawulwa ukuthi idokhumenti yezomthetho kubhekwe ungakwazi ukuxhumana nezinye elawula lokulandisa ibhizinisi. Kulokhu, lo wezimali idinga ukuba ukufinyelela okusheshayo imithombo ezifanele kwezinkambiso e uhlelo lwamuva, kanye izimpendulo, izincazelo kanye, uma kunesidingo, umkhuba sokwahlulela nokusebenzisa amalungiselelo zalezi imithombo yomthetho.