Ukuhlinzekwa ngoba ukwehla kwentengo amafa eziphathekayo: wiring futhi ukudalwa

Okubekiwe - yezimbangela wamabhizinisi kute bahlanganise ukulahlekelwa ngenxa ukwehla kwentengo ezikhona. Zivame kwakhiwa ekupheleni konyaka. Lokhu kushintsha inani lithwele inqwaba yezimpahla impahla okuyiwona udala esikhwameni umshwalense. Ukuze ukuqoqa ulwazi mayelana ukuthengiselana balandise credit lemali ibonisa 14. Cabanga ngokuningiliziwe ukwakheka kanye nokusetshenziswa kwale amanani Isikhwama.

izici Jikelele

Okubekiwe - kuyingxenye imithombo inkampani, okuqoqwe yendawo yomshuwalense kwezimali ezikhethekile. Injongo eyinhloko yemfundo zabo manje cabanga ukuqashelwa ngokuhlukumeza okunamandla enqabayo isimo sezimali: ngokweqile kwemali phezu engenayo. Ikakhulukazi, ilungiselelo ukwehla kwentengo amafa eziphathekayo kulotshwe lapho amanani emakethe yabo ngezansi ukubaluleka impahla izindleko zayo zangempela. Ngokuvamile lokhu kwenzeka ngenxa ukulinyazwa kwempahla noma yisikhathi yayo ngokomzimba nangokokuziphatha.

Inani kwempahla kuleli balance sheet ziboniswa net amanani ezithathwe ilungiselelo ukwehla kwentengo amafa eziphathekayo. Ukuhlinzekwa ukudala ukubukeka kanje: i-akhawunti debit nezinye izindleko, uyasho ukuthi akhawunti 14.

imithetho Ukunikezelwa

Omunye imibhalo esemqoka elawula ezimali ebhizinisini, inqubomgomo ezimali. Okungukuthi, liqukethe ukwaziswa okuningiliziwe:

• ukuthi kukhona kungenzeka yokudala imithombo yomphakathi;
• kangaki kabusha ukuhlola TMC;
• kumiphi imithombo yokwaziswa amanani zamanje based ukubala;
• kanye neminye imithetho ethize kanye jikelele for kumiswa esiqiwini.

Ake sicabangele isibonelo ingxenye eyinhloko inqubomgomo ezimali maqondana nalolu Isikhwama:

1. Ukuhlinzekwa wenziwa esekelwe ibhalansi impahla ekupheleni ikota ngalinye, emva kabusha kokuhlaziywa, okumele kwenziwe kungakapheli ngosuku lwesi-25 ezilandelayo ngosuku lokubika lwenyanga.
2. Hlola ukulahlekelwa ukubaluleka amafa kunikezelwa kuphela kulabo amafa ogama value ngesikhathi usuku lombiko idlula ayizinkulungwane 250. P.
3. Yebo, kungenzeka ukuba kwencazelo inani lemakethe kwezimpahla kanye izinto angasetshenziswa: amanani kwempahla efanayo labawatfolile esifundvweni nobe kusekhona, izindleko isilinganiso impahla esifundeni, idatha kusuka zakamuva isisetshenziswa ukubala at amagugu efanayo. Uma ukuthengiswa ezikhona kulinganiselwa izindleko ezengeziwe, value abo kumele emalini ngemali yasemakethe.
4. Ngokusekelwe kulezi idatha esidalelwe inombolo into ngayinye noma iqembu efanayo impahla ilungiselelo lokuba ukwehla kwentengo amafa eziphathekayo. Wiring isetshenziswa simiswe ngalendlela lelandzelako: 91,2 ezidonswe, uyasho akhawunti 14. Kubaluleke kakhulu ukuba umehluko omuhle phakathi inkomba lokuqala nelesibili.
5. Izindleko kanye engenayo etholakala ngenxa ukusungulwa nokuqedwa reserves zisenza sibe ukuzibophezela unomphela ngesimo intela noma kwempahla intela.

Athobele Inqubomgomo balandise ukudalwa yesikhwama - imfuneko kuphoqelekile ezimali.

Okufakiwe accounting

Ukuqoqa lolu lwazi akhawunti 14. Le akhawunti ibhalansi asebenzayo-lesilinganiselwa ngendlela eyodwa, idatha ezisetshenziswa kubalwa umugqa ibhalansi "Amasheya" wadala. Lapho ilungiselelo akhombise inani loan. Ukukhansela senziwa ohlangothini lasebhange. Ukuvala i-akhawunti kusikisela ukuthi zonke izinsalela uzobe wachitha ezako isikhathi. Lezi zokwenziwa ezimali ibhekelelwa magazini-ugunyaza № 10-1. Amarekhodi Analytical igcinwa iyunithi izimpahla izinto ngayinye (ngenombolo nto noma isigaba kwempahla efanayo).

imithetho indalo

Ukuhlinzekwa ngoba ukungakhuli amafa eziphathekayo - indlela ukuhlaziywa nokubuthelela amafa kahle. Kumele isungulwe kuphela uma ukubaluleka ukubaluleka kwalo realizable uwela noma lize liba ngaphansi kwe izindleko langempela. Ngesikhathi esifanayo asikwazi ukuvumela izigaba yehliswa enkulu nempahla. Ngokwesibonelo, ngeke ukwazi ukubhala kuze kufike endaweni ebekelwe wonke amathuluzi eziyisisekelo futhi izinto.

Le nkampani uthembisa ukunikeza ukubala ukubaluleka izimali e lemali lapho Isikhwama umshwalense wadala. kwakhiwa Ukuhlinzekwa ngoba ukwehla kwentengo amafa eziphathekayo is by wokusebenza kwezimali webhizinisi.

Ukubala inani esiqiwini

Njengomthetho, accountant yakho iye yakhetha ukudalwa izinqolobane ngaphambi ukwakheka kokuphela konyaka yokubika. Phakathi revaluation inventories futhi ukwehla kwentengo amafa ezithile ukuthola kubalulekile ukubhala off inani ilungiselelo ukwehla kwentengo amafa eziphathekayo. Ukuthumela echaza le nqubo siqukethe le akhawunti adonswe 14 futhi uyasho akhawunti 91.

Inani enqwabelene komhiaba labona reserve, enikezwa: _izimakethe P = _C. - _{Kusukela Empeleni.} kuphi:

• Nge _izimakethe. - inani lemakethe lwefa;
• Nge _yokuthi. - izindleko langempela komhiaba.

Uma kuvela ukuthi ubukhulu izindleko langempela le TMC iyunithi mkhulu kwenani emakethe, ilungiselelo Kumiswa accountant asifaneleki. Amanani esetshenziswa ukubala, athathwe temitfombolwati nokunokwethenjelwa equkethe idatha mayelana emakethe futhi exchange izinqubo ezisemthethweni.

ISIBONELO ukwakha inqolobane ngenxa yebhizinisi

Cabanga indlela nelungiselelo ukwehla kwentengo amafa eziphathekayo: (. Kuhlanganise VAT inani ayizinkulungwane 120 b) kokusele kwenhlangano ekupheleni 2014 inombolo yezinto bemvelo efana ruble 2 kwezigidi ezingu-120 eziyinkulungwane ... Enye yokusungula wabonisa ukuthi singathola kuphela ukuthengisa amafa ayizinkulungwane 900. Isinqumo ukwakheka yesikhwama umshwalense empahleni. Ukwakha inqolobane ngenani elithandekayo futhi ukukhipha wiring ukusebenza ezifanele.

Ukuqala izibalo inani lelo imali yenziwa ukungakhuli amafa eziphathekayo 2014:

• 2120000 - 120 000 - 900 000 = 100 ayizinkulungwane 1 million p ..

Khona-ke udinga ukudala isabelo-akhawunti: 91,2 ezidonswe, uyasho ngu 14 ku ukuhlonza lemali. Manje, ekulungiseleleni ukubhalwa kwemibiko yonyaka yezezimali esikhathini balance sheet inani lemakethe materials kahle izotholakala, kulesi simo, ilingana ayizinkulungwane 900. P.

Kwezinzwa ngelungiselelo

Amanani zangaphambilini ezothunyelwa esikhwameni ehlukile ukungakhuli kungancipha uma:

• impahla siqedwa nganoma yisiphi isizathu;
• inani lemakethe kwempahla okubhekwe anda.

Emuva bazabela kubonise impahla ngemali yasemakethe, futhi umehluko phakathi ukubaluleka esiqiwini wadala futhi ukwandisa izindleko ukwesulwa kwezinye engenayo. ngaleyo ndlela kokuposa wenziwa imi kanje: 14 ezidonswe, uyasho ngu 91,2. Kungokufanayo bhala-off uhlelo sisetshenziswa, uma impahla kusolwa ukukhiqizwa noma ukuthengiswa.

Isibonelo nokuchithwa kwezimpahla eceleni

Cabanga yonke inqubo yokudala futhi eminye bhala-off amanani kusukela Fund ukungakhuli ezikhona. Njengoba isizathu sithatha isimo elandelayo: ekupheleni konyaka yokubika stock inkampani 170 amamitha zikakotini impahla abiza ruble 62 per imitha square. Kodwa intengo emakethe emva kokuthenga washintsha waba elilingana ruble angu-50. Ukuphathwa Sinqume ukudala Reserve. Ekuqaleni konyaka ozayo ezikhishwe 120 amamitha sendwangu kakotini for 62 k. ngamunye imitha square. Bala inani esiqiwini ngesikhathi sokudalwa nangemva kokudayiswa impahla futhi wenze wiring.

Yenza lezi zinyathelo:

1. Sinquma ukubaluleka esiqiwini 62 × 170 - 50 × 170 = 2040 k. - lemali okumele icala kuze kufike endaweni ebekelwe i ukwehla kwentengo amafa eziphathekayo. Wiring: 91,2 ezidonswe, uyasho ngu-14.
2. Imali etholakala ukudayiswa izincwadi zazibhalwe 62 × 120 - 50 × 120 = 1440 k. Le mali silotshwe phansi: 14 ezidonswe, uyasho ngu 91,2.
3. Inani ukubaluleka bokungasetshenziswa esiqiwini ilingana: 2040 - ruble 1440 = 600.

On isibalo 14 imisebenzi eyenziwa kuyobonakala ngendlela elandelayo:

I boo. Balance ekupheleni kwenyanga 50 m ezisele impahla reserve lizobonisa ukubaluleka zezimakethe, okungukuthi. E. 62 k. ngamunye imitha square, esibalelwa 3100 k.

Okuvezwe ezimali zentela

Ukuhlinzekwa ngoba ukwehla kwentengo amafa eziphathekayo amarekhodi intela njengoba enjalo ayikho. Kodwa bhala-off amanani kuholela unomphela intela yefa elingamathalenta umehluko phakathi emakethe futhi ukubaluleka uqobo, kanye kumiswa esiqiwini - isibopho. Kule ndaba, lapho kusungulwa i-Fund ukungakhuli ezikhona ephelezelwa wiring eyengeziwe: AT "Inzuzo nekulahlekelwa" KT "VAT", kanye bhala-off - Am "VAT" KT "Inzuzo nekulahlekelwa". Inani lwefa intela noma icala ibalwa ngesilinganiso intshisekelo iphindwe umehluko phakathi amanani emakethe kanye nezindleko zokukhiqiza.

Ukulungiselela Isikhathi ukungakhuli ezikhona - yindlela ehlakaniphile kuze kuphele inkathi ukwehla kwentengo yempahla, niphume isimo nge ukulahlekelwa ubuncane. Ukudala uvele ukhohlwe ukuthi kukhona izimali kumele kwenziwe ngokuqinile ngokuhambisana RAS accounting Inqubomgomo webhizinisi. Ungakhohlwa mayelana izikweletu zentela ezihambisana kumiswa yesikhwama Reserve.