Izimali, Ezimali
Ukukhishwa lamasheya ezengeziwe: Izintambo zikagesi ezisobala, accounting
Inhlokodolobha ogunyaziwe JSC ubonisa ukubaluleka nokuhlolwa isitokwe. Ngezinhloso accounting ebaluleke kakhulu yisabelo umsunguli ngamunye kanye nezinhlobo izibambiso. Kulezi idatha, kubalwa kunquma amalungelo idividendi bamasheya e ukuphathwa kwenkampani. Ake sihlole eduze njengoba uboniswa udaba BU lamasheya (izintambo ukuthi zisetshenziselwa akhawunti amalungelo ezinkampani kungukuthi indiva, futhi).
kumiswa Criminal Code
Umsebenzi igama elifanayo ilawulwa inani uMthetho Federal 208. Lo mthetho sichaza indlela indalo nokuhlela kabusha izinkampani, namalungelo nezibopho abasunguli. Ngokusho Art. 7, esikhathini avaliwe ukwabelana inkampani okuhlangene isitokwe anikezwa kuphela phakathi abahlanganyeli. Ngokusho Art. 9, abasunguli isivumelwano phezu yekwakha imiphakatsi lapho ukuhleleka zemisebenzi, inani capital, amakilasi lamasheya, inqubo yokukhokha zabo. Isigaba I ibhalansi yokwenziwa kwakheka yi okuzisholo ukubaluleka izibambiso. Kuyinto zonke wezabelo ezijwayelekile okufanayo. Emva ukubhaliswa isimo inkampani okuhlangene isitokwe 50% of the Central Bank kumele ahlengwe ezinyangeni ezingu 3, kanti bonke abanye - unyaka owodwa.
Izimali share udaba
Ngokwe FDR, kwi-akhawunti 80 "inhlokodolobha agunyaziwe" ubonisa ulwazi mayelana ukwakheka kanye ukunyakaza capital. Ibhalansi kulingana nenani kwezimali siqu emphakathini. Isamba abasunguli yesikweletu livela wiring CT 80 DT 75-1. Imali yokukhokhela amalungelo ezinkampani silotshwe CT 75-1. Analytics Kwenziwa ngamunye owayekhona.
Ukubophela ukwabelana ibonisa ngokugcwele amalungelo abo bonke abasunguli, esigabeni kumiswa zemali yokuqhuba ibhizinisi kanye nezinhlobo Central Bank ku-akhawunti 80 kunengqondo ukuvula sub-akhawunti, aqukethe ulwazi mayelana ukunyakaza ezahlukene izinhlobo dolobha :
- 80-1 "Wamemezela" - isetshenziselwa abonisa ukubaluleka okuzisholo kwamatayitela wawuhloselwe ukudayiswa.
- 80-2 "ukubhalisa" - kusetshenziselwe ukuqopha Central Bank ngokubhalisa.
- 02/01/80 "amalungelo Corporate we umsunguli wokuqala."
- 80-2-n «Bank of the n-th we umsunguli."
- 80-3 "ikhokhwe" - ukubaluleka wokuhlengwa Central Bank.
Ngokwesibonelo
Abathathu umsunguli wanquma ukusungula JSC. Capital in inani ayizinkulungwane 800. Hlikihla. ihlukaniswe 800 nokwabelana. Inani okuzisholo izibambiso: 800 000: ruble 800 = 1000. Izenzo zabiwa phakathi abasunguli kule ingxenye: 40%, 35% no-25%. 50% of the Central Bank yakhokhwa at ukubekwa. Inani elisele kumelwe phakathi nezinyanga ezintathu.
Ngenjongo imali OU ngesimo impahla, okuyinto etholakala ngohlobo umnikelo enhlokodolobha inhlangano, kungukuthi sicabange ngazo lapho sinquma base ukubala GMP (Art. 1 we Tax Code). BU uboniswa Ukukhishwa nokwabelana. Ukuthengiselana ethulwa ethebuleni elandelayo.
imisebenzi | DT | CT | Inani (thous. Ruble). |
Register Inkampani | |||
CC kubonakala ngokuhambisana isimiso | 75-1 | 80-1 | 800 |
Ukukhokhwa 50% amasheya isabelo ngamunye owayekhona | |||
lokuqala (800 x 40%) yesibili (800 x 35%) wesithathu (800 x 25%) | 50 | 75-1 | 160 140 100 |
Kuvunyiwe umbiko mayelana nodaba Central Bank | |||
Kuhlanganisa ukubaluleka ukwabelana: abasunguli umsunguli yesibili umsunguli wesithathu | 80-1 | 02/01/80 | 320 280 200 |
Kuhlanganisa ukubaluleka esakhokhwa Central Bank: umhlanganyeli lokuqala iqembu lesibili wesithathu | 02/01/80 | 03/01/80 | 160 140 100 |
Okufakiwe ngoba BU ngesikhathi usuku kwaqedwa ukukhokhelwa | |||
Sithole izimali ngokusebenzisa esele Central Bank: amalungu okuqala (320 -160) amalungu wesibili (280 - 140) amalungu wesithathu (200-100) | 50, 51 | 75-1 | 160 140 100 |
Kufaka ukubaluleka esakhokhwa Central Bank (ngoba umnikazi wamasheya ngamunye) | 02/01/80 |
03/01/80 | 160 140 100 |
Accounting okufakiwe, sibonakalisa Ukukhishwa ukwabelana uncertificated akahlukile labo ethulwa ngenhla. Ukuqinisekiswa umnikelo umphakathi isitifiketi noma sicashunwa irejista lemihlomulo abanikazi Central Bank.
amafomu okubika esiqinile
izitifiketi zebhange kufanele kucatshangelwe ku-akhawunti 006. Phakathi yokukhiqiza izikhala kanye ilungiselelo yabo kungathatha isikhashana. yakheke Uma ukukhokha amasevisi ukuphrinta wiring:
- DT20 futhi DT60 KT60 KT51 - in inani izindleko langempela ukwakhiwa.
- DT 006 - kwenani eliyimali amasheya.
Njengoba anawo langempela amafomu wenza ukwesulwa ukuqoshwa CT 006.
Ukushintsha inani capital
Isigaba 28 zoMthetho Federal № 208 we Criminal Code sihlinzekela ukwanda inkampani ngenxa udaba olwengeziwe lamasheya. Isinqumo elihambisana sathathwa emhlanganweni. Isibalo ukwabelana ezengeziwe, uhlobo zabo, indlela ukubekwa, intengo, indlela yokukhokha njengoba kunqunywe emhlanganweni bamasheya. Izibambiso kungenzeka bazinza ukheshe noma amalungelo. Endabeni yesibili, uchwepheshe othile ozimele kuhileleke ngoba kokuhlaziywa kwamathenda impahla adlulisiwe. Lesinqumo LoMkhandlu Central Bank of inombolo FC 19 kulawulwa Ukukhishwa ukwabelana ezengeziwe. I izaziso ngemisebenzi ye-accounting elotshiwe ngesisekelo udaba Imiphumela ukubika: ukubaluleka ukwabelana, inani kanye nezigaba.
Kusibonelo esingaphezulu izinto okwengeziwe izosetshenziswa ukukhokhela izibambiso. Ukuze akhawunti bangakunaki igama elifanayo enikeziwe in the ECU 10. Uma intengo umnikelo ephakeme kunaleyo kwenani eliyimali kwamatayitela, umehluko phakathi amanani wathola ezibangelwa dolobha olwengeziwe. Futhi, wire ezinjalo ukuze kusetshenziswe isibonelo ukwabelana:
- CT 80 DT 75-1 - ukwandisa Criminal Code ngenxa udaba lamasheya.
- CT 83 DT 75-1 - ukudalwa dolobha olwengeziwe.
Umkhiqizo ukubaluleka Okuzisholo intela ngesikhathi 0.8% (FZ № 2023-1). I semali okumele ikhokhwe, inkampani ichaza uqobo nokudluliswa nesabelomali federal, kanye imibhalo yokubhaliswa kwekhabhoni. BU intela icala ku ukuthengiselana ne Central Bank eqoshiwe irekhodi DT 91-2 "Okunye izindleko" CT 68 "Izibalo ngaphansi intela". ukubhaliswa State amasheya ezengeziwe wenziwa, uma isibalo ababhalisile idlula 500.
Ngokwesibonelo
Founders JSC yanquma ukwandisa share capital ngu ruble ayizigidi ezingu 0.5 ngokukhipha CB 500 kuyaqala intengo 1 THS. Deda. ngentengo ruble 1050. Ngokusho imiphumela udaba zonke ukwabelana kwathengiswa. Kulawa, amayunithi 300 is izokhokhwa ngokheshe, futhi lonke izinto etholwe inani ruble ayizigidi 210. Thina kumephu Ukukhishwa ukwabelana ezengeziwe. Izintambo zikagesi ezisobala:
ukusebenza | DT | CT | Inani (thous. Ruble). |
Intela ekhokhwa ukuthengiselana nge Bank (500 x 0.8%) | 90-2 | 68 | 4 |
Dlulisela imali ku-akhawunti intela | 68 | 51 | 4 |
Osonhlamvukazi wathola kusuka abasunguli Central Bank ukukhokha imali (300 x 1.05) | 50, 51 | 75-1 | 315 |
Kuqoqwa izinto zokwakha ikhredithi inkokhelo ngenxa ukwabelana | 10 | 75-1 | 210 |
ukwandisa dolobha yayo | 75-1 | 80 | 500 |
Iveza inani capital ezengeziwe (300 x 1.05 + 210 - (500 x 1)) | 75-1 | 83 | 25 |
Umnikelo enhlokodolobha share ingakhokhelwa ngezithukuthuku izimpahla, okuyinto pre-sihlolwe uchwepheshe othile ozimele ngemali yasemakethe. Cabanga indlela amarekhodi ikhiqizwa ezibonisa amarekhodi imikhiqizo isiqedile. Accounting okufakiwe:
DT 43 KT 20 - okukhiphayo kwezimpahla eyisisekelo (isevisi asizayo) ukukhiqizwa.
Nakhu ukuthi inake udaba olwengeziwe lamasheya. Wiring, awavezela, ingasetshenziswa endabeni Imali yokukhokha nenye impahla, ezifana yesistimu yokusebenza.
ukungakhuli inhlokodolobha
Inhlokodolobha ogunyaziwe kungancipha ngokushintsha kwenani eliyimali noma ukuhlengwa kwamatayitela ayo ukuze kuncishiswe kubo. Kulesi ivolumu entsha izimali siqu akumele ibe mfushane kunalokho ebekiwe ngumthetho. Uma usebenzisa indlela kuqala, bese kwenziwa nenkinga ezengeziwe amasheya, wiring of iluphi okuzoxoxwa ngalo kamuva, ngezindleko, aguqulwa at Central Bank kukhona ejikelezayo. Ngokusekelwe umbiko ekushayweni uchibiyela sisekelo. Kulokhu, inani ukukhululwa kwe-Central Bank, esiklanyelwe ukunciphisa Criminal Code, into intela akuyona.
Ngokwesibonelo
Ngokusho isinqumo wabasunguli, we Criminal Code kuyehla kube ama-ruble ayizigidi 300 ngendlela nokuguqulwa izibambiso. Umehluko phakathi kwenani eliyimali futhi emakethe ikhokhelwa abasunguli ngesikhathi kukhululwa. Yokudlulisa imali inikeza umenzeli okungukuthi amasevisi nibaluleke ruble ayizigidi 12 kufaka ne-VAT. BU uboniswa Ukukhishwa ukwabelana ezengeziwe. Izintambo zikagesi ezisobala:
ukusebenza | DT | CT | Inani (thous. Ruble). |
Inani elikhokhwayo mayelana nokuguqulwa amasheya ejenti efakwe ohlwini | 76 | 51 | 300 |
Paid kubanikazi bamasheya | 75-1 | 76 | 300 |
ejenti Isinxephezelo (VAT) | 91-2 | 76 | 12 |
inkokhelo Remitted kumasevisi we-ejenti | 76 | 51 | 12 |
Ukushintshwa kwalo kwabonisa indlela ukwehla Criminal Code | 80 | 75-1 | 300 |
Ukukhansela Central Bank
Ukuhlengwa lamasheya siqu kule nkampani BU kungenzeka umehluko phakathi kwenani eliyimali futhi intengo empeleni ikhokhwe. It is kunakwe ngaphansi Article 80 (uma intengo ngezansi par) noma ukulingana (uma intengo ephakeme kwenani ngokulinganisa), kanye ngaphansi "Okunye kwezezimali" (by 56). Ngokuvamile, izibambiso bahlengwa ngezindleko eziphansi. Cabanga wiring ejwayelekile:
- DT56 KT50 (51) - zihlanganisa izindleko izindleko zokuthenga amasheya.
- DT56 KT80 - kokweqa Inani okuzisholo of ukuhlengwa.
- DT88 KT56 - okweqa yentengo phezu par.
Uma Central Bank kufanele zithengwe ngenjongo yokukhansela, ifomu wiring ezifana:
- DT80-3 KT80-1 - ukunciphisa izindleko inhlokodolobha ikhokhwe-up.
- DT80-1 KT56 - nenani ukwabelana kukhanselwe (kwakhiwa wiring is ngemuva kokwenza izinguquko kulo mthetho-sisekelo)
noma:
- DT48 KT56 - ibonisa ukubaluleka ubuso izibambiso ithengiswe.
- DT51 (50) KT48 - imali etholakele yokukhokha ngamasheya ithengiswe.
- DT48 (80) KT80 (48) - inzuzo (ukulahlekelwa) kusuka imisebenzi nge izibambiso.
kabusha
Ngezinye izikhathi kungase kudingeke ukushintsha ukubaluleka par of ngo- yokuhlukanisa zabo noma ukuhlanganiswa. Uma isamba kusobala sifana nenkundla Criminal Code, izintambo ezengeziwe BU akuyona kwakhiwa. Izinguquko zenziwe kuphela irejista bamasheya. Uma usayizi Criminal Code akusho ngokucacile ihlukaniswe ngenani abagqugquzeli omusha (isibonelo, i-inhloko-dolobha 6000 ruble Inombolo izibambiso kuyehla kusuka 300 kuya ku-25), bese wenza izinguquko imibhalo yomthetho, lwakha udaba olwengeziwe lamasheya. Ukuthengiselana esetshenziswa efana okungenhla.
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