Sobuchwepheshe ukulungiselelwa kwezitatimende zezimali. izimiso eziyisisekelo nokuziphendulela

Njengengxenye inkambo imikhakha eyahlukene (MDC), "sobuchwepheshe ukulungiselelwa kwezitatimende zezimali," sitadisha imibhalo ekwakhekeni, sibonakalisa ulwazi imisebenzi yezomnotho lenhlangano amaqiniso. Umsebenzi ku ngokugcwalisa amafomu yokubhalisa kulawulwa izenzo normative, esihlelwe uhulumeni waseRussia, inike ilungelo lokulawula Ministry of Finance kanye Central Bank, kanye neminye iminyango kanye ejensi. Esesizokuhlola yini ukusetshenziswa oluthile ubuchwepheshe ukulungiselelwa kwezitatimende zezimali.

Uhlolojikelele

Ukugcina amarekhodi ezimali ubonwa njengenhlangano esiteji ebalulekile imisebenzi ezimali. Itholakala phakathi ukubhalisa kwezomnotho izenzakalo ekuphileni kanye nokuhlaziywa kwezimali. Kumiswa imibhalo, kanye zokubika intela, ivumela ukhiye ezimali imisebenzi.

Lezi zihlanganisa:

• Nje okungaqondile wokwaziswa esingathembela kuwo futhi olunzulu mayelana isitshalo, isimo salo impahla. Idatha enikeziwe yangaphakathi (abaphathi, abanikazi, ababambiqhaza) nangaphandle (abakweletwayo, zimali) abasebenzisi.
• Ukunikeza ulwazi oludingekayo ukuze abantu abanentshisekelo ukuba usebenzise ukulawula ukuhambisana nomthetho, khona kanye nokunyakaza impahla engokoqobo, ukusetshenziswa kwezimali, abantu kanye nezinye, ngokuvumelana amabhajethi evunyiwe neziqondiso, ekuqalisweni kokuzibophezela.
• Ukuvimbela imiphumela engemihle yokusebenza kwebhizinisi, ukukhomba izinqolobane yangaphakathi ekusimamiseni izimakethe zezimali.

Kulokhu okungenhla kusobala ukuthi boo. Ukubika ukhonza njengomdala base ulwazi ukuhlaziywa yebhizinisi kanye nezokuphatha ekuthathweni yenkampani. Injongo kumiswa imibhalo ukunikeza idatha futhi okuthembekile ephelele on ezahlukene yezifundo nesimo esingokwezimali inkampani kanye nezinguquko kulo.

amazinga

Encwadini umnotho wonke omhlaba, ochwepheshe bephoqeleka ukuba usebenzise ukulungiselela ubuchwepheshe 2-3 kwezitatimende zezimali. Kulokhu, ziqondiswe izimiso ezahlukene. Ezimweni ezinjalo, inkampani khudlwana izindleko yokulungiselela, ukuhlolwa, futhi ukuvezwa izinkomba ngakolunye uhlangothi, futhi ngakolunye kunciphisa ukubaluleka imibhalo anikezwa abasebenzisi. Lesi sakamuva kubangelwa yokuthi amanani angalingani eyaziwako izihloko efanayo, kakhulu ukunciphisa ukuzethemba zimali.

Kule ndaba, kwaba khona isidingo sezisebenzi makuqoqwe ubuchwepheshe ukulungiselelwa kwezitatimende zezimali ezisetshenziswa emazweni ahlukahlukene. amazinga olwamukelwa kukhona IFRS, IFRS. Lokhu kumisa kwemibhalo, ezilawulwa yimithetho Imininingwane kuveza mayelana nokusebenza kwezimali ibhizinisi, babambimsuka kunesidingo. Esikhathini kusuka 1973 kuya ku-2001, ukuthuthukiswa kwamazinga Kwenziwa IASB. Ngo-2001, wabhekana kabusha futhi uqambe kabusha uMkhandlu.

IFRS Izinjongo Key

I yezinjongo eziyinhloko kwamazinga amazwe ngamazwe kwakuyilawa:

• Kuhlanganiswa izidingo accounting kanye nokubika emazweni ahlukahlukene.
• Ukudala imithetho iyunifomu for kumiswa imibhalo emakethe dolobha.
• izinkomba Okuningi ulwazi kubasebenzisi.
• Ukuphumelelisa comparability ulwazi mayelana izinkampani ezivela emazweni ahlukahlukene.
• Nciphisa izindleko ukulungiswa imibhalo elihlanganisiwe bezinkampani sezizwe ezihlukahlukene.
• izindleko Lower kwi ukwakheka izinkampani yokubika kabani ukwabelana adayiswa ku izimakethe capital emhlabeni.

izimiso eziyisisekelo

IFRS, ngokungafani eziningi imithetho kazwelonke ukuthi azisekelwe izidingo esiqinile okufanele zifinyelelwe ubuchwepheshe yesitatimende sezimali. Umkhuba kumele kwenziwe ukuze ochwepheshe babeqondiswa izimiso emsebenzini hhayi ngifuna izikhala kwezinkambiso peremptory.

Ukuze amalungiselelo eziyisisekelo IFRS zihlanganisa:

• Ukusebenzisa indlela accrual. Zonke imiphumela imisebenzi kumele emukelwe phezu ukuqaliswa, kodwa hhayi ngesikhathi sokukhokha / kokuthola imali.
• Ukuya ukukhathazeka. Inkampani akahleli ekunqanyulweni noma ukunciphisa okuphawulekayo yobuningi bomsebenzi.

IFRS isakhiwo

Amazinga zihlanganisa:

• Concept. Kuchaza izihlinzeko ukulungiswa kanye nokunikeza imibhalo zezimali.
• Ngqo amazinga ngokwabo. Bebonakala njengoba izindlela isihluthulelo kwemibiko yezimali nokubika zokukhokhelwa nezinye amaqiniso okuphila kwezomnotho ibhizinisi. Njengengxenye ejwayelekile esichaza izindlela nezimiso ngezigaba, ukuhlolwa, ukuqashelwa kwempahla, bofeleba netinhlavu izikweletu inkampani izimfuneko ukudalulwa kolwazi kabanzi ngazo. Ngokwesibonelo, e MSFL 16 ubeka imithetho izitshalo kanye nezimpahla.
• Izincazelo. Lezi zenzo ukucacisa nezindaba ka-IFRS futhi uhlobo imiyalelo.

Imininingwane yalolu ubuchwepheshe ukulungiselelwa kwezitatimende zezimali

Uma amarekhodi ezimali angaphansi audit saziso noma ishicilelwe, unamathele umbiko mabhuku. amabhizinisi amancane yakha bang. ukubika uhlelo lula. Ikakhulukazi, zakha ukulinganisela ukudalula imiphumela yezezimali. I Izijobelelo kule dokhumenti inikeza izinkomba, futhi kungesemehlweni okuyinto akunakwenzeka ukuhlola isimo inkampani impahla. Imibiko ngesikhathi esifanayo zihlanganisa ulwazi amaqembu izinto ulwazi ngaphandle kokuya imininingwane.

Imithetho olunikezwa abasunguli noma izimo, inhlangano yakha imibhalo Lesisemkhatsini. Kubandakanya-balance sheet, umbiko imiphumela yezezimali. awachaze kungenziwa bufakwe. Imibhalo sango ezikhiqizwa isikhathi esingeqile onyakeni (ikota, ngenyanga, ezinyangeni eziyi-6), ezuziwe kusukela ekuqaleni konyaka zingakapheli izinsuku eziyi-30 kusukela ekupheleni kwesikhathi sokubika.

imininingwane saziso

Ukubika amafomu kufanele sibandakanye nale mininingwane elandelayo:

• Igama ifomu.
• Ukubika ngosuku lapho imibhalo yakhiwa, noma inkathi kwakhiwa okuyiwona.
• Igama eliphelele kwenhlangano. Kufanele athobele samanje idatha ku imibhalo wokusungula.
• INN.
• Uthishanhloko umsebenzi.
• ifomu yenhlangano kanye zomthetho noma uhlobo impahla.
• Iyunithi yokulinganisa. Kufanele ukhombise ngesakhiwo ibonisa zezinombolo namanani (deda., Mln. Futhi nokunye.)
• Ikheli lenkampani.
• Usuku ngemvume umbiko.

imithetho Key

Izitatimende zezimali uzilungiselele ngesiRashiya, njengoba lwemali iyona ruble. Amadokhumende ayivunyelwe usula, erasures. Izitatimende kufanele lisayinwe Ch. mabhuku, kanye ikhanda lenkampani. Ukuze inani lenombolo ngamunye, ngaphandle owayephambili wezimali lokuqala kufanele unikeze ulwazi okungenani zokugcina ezingu-2 iminyaka.

Imininingwane kwezitatimende zezimali kubonakala e izinkulungwane ruble. Kulokhu, amadesimali azisetshenziswa. Izinkampani nge yokuthengisa inzuzo enkulu kungaholela ulwazi izigidi.

izinyathelo kwangaphambilini

amamethrikhi Ukubika ngokufingqiwe ohlelweni ezimali. essence yayo itholakala ekwetfulweni kwesigaba esilandelayo:

• Icubungula imibhalo eyinhloko, olunikezwa abantu kokuba umthwalo wezimali.
• Ukwanelisa ukubuthelela isitoreji izitatimende.
• Systematization ka imibhalo eyinhloko e kwamabhuku.
• Nje okungaqondile idatha ku-akhawunti izinto e Tikhumbuto jikelele. Njengesisekelo Imininingwane imininingwane yokugcina ka kwamabhuku. Izinsalela inzuzo namakhadi emali, futhi uma kudingekile, idatha ye-akhawunti kohlaziyo esetshenziswa yokubika.

I-oda kumiswa

Izitatimende sokuhlanganiswa iqala ngemuva lezi zenzakalo ezichazwe ngenhla. Ngaphezu kwalokho, ukugcwaliswa Kwenziwa amafomu. Ngaphambi ukudala imibiko, eyinkimbinkimbi kwezinqubo okuhloswe ngaso kokuthola ulwazi olunembile kakhulu. Lezi zihlanganisa:

• Ihlola amarekhodi kwi-akhawunti ezimali kanye namaphutha Kutholwe ngaphambi kosuku yokubika.
• Intuthuko izinkomba ahlola izikweletu kanye amafa.
• UmPhumela zezimali lomsebenzi le nkampani.
• Ukubuyisana idatha kohlaziyo futhi akhawunti zokwenziwa ngosuku lokubika.

Ukugcwalisa amafomu idatha babeqoqana inqubo ukudluliswa ezincwadini e izigaba ezifanele. I ileja ukhonza njengelungu umthombo oyinhloko ulwazi. Okuqukethwe izitatimende zezimali nazo ezifakwe imininingwane accounting kohlaziyo.

esibalulekile

izinkomba kufanele kuhlanganiswe izinhlobo yokubika. Lokhu kusho ukuthi ngesikhathi ngokugcwalisa amafomu eyenziwa ukuqhathanisa amanani, futhi ibonisa isilinganiso izingxenye ezifanayo ibhizinisi isimo sezimali e imibhalo ehlukahlukene. Ukubika livulekele kwabasebenzisi abanentshisekelo. Kule ndaba, kufanele kwenzeke amaziyo esifike nayo. Ngaphezu kwalokho, inkampani kungumsebenzi umnikelo kwemibhalo e ikhophi eyodwa e-Federal Tax Service of State Izibalo nasemizimbeni. Ukubika izimo isiqondiso ecacisiwe Kwenziwa hhayi ngaphansi kwezinyanga ezingu-3 kusukela ngosuku sekupheleni konyaka.

ezishintshayo

Nge ukuthuthukiswa ngokushesha kolwazi nobuchwepheshe eziphethe izinkampani eziningi zizama ukuqinisekisa kahle futhi kube lula imisebenzi kumelwa kwetisebenti takhe. Le nhloso kufezwa ngokusebenzisa koHlelo ezenzakalelayo. Omunye ethandwa kakhulu uhlelo 1c 8.3. Izimali Ukusebenzisa le platform, kuba a lot of izici kanye namathuluzi ukuxazulula izinkinga zokusebenza.

Yezinjongo eziyinhloko ohlelweni yilezi:

• Ezishintshayo Full of inqubo nokuhlanganisa ulwazi.
• Ukuguqulwa accounting ulwazi izinkomba zokubika intela.
• Okuzenzakalelayo ngokugcwalisa amafomu.
• Ukubuyisana kokuqinisekisa.

Uma usebenzisa 1c accounting 8.3 konga isikhathi futhi ugweme amaphutha amaningi.