Ukwakheka izitatimende zezimali 2013

Okukhiphayo umthetho omusha mayelana accountants ngoDisemba 2011, kahle ngaphambi entry walo force - kunjalo for umkhuba Russian amazing. Ngokuvamile zonke izichibiyelo sithola lokho okubizwa ngokuthi "ngaphansi isihlahla sikaKhisimusi" bese uzibheka ezisheshayo. Futhi ke lokhu ukukhathazeka - esingaphezu konyaka ukufunda imithetho yomthethosisekelo omusha wezimali.

Futhi ezimali bazithola esimweni ongaziwa: badinga ukulungiselela izitatimende zezimali esikhathini esidlule, ngo-2012, lapho uMthetho 402-FZ uye engenzanga, manje, ngo-2013, lapho isivele iyasetshenziswa. Kanjani kuthinta kumiswa kanye nokwakheka izitatimende zezimali? What do izinhlangano ibhizinisi elincane?

Manje cabanga isakhiwo Lokuhlawulelwa lwaminyaka yonke nezitatimende zezimali lenhlangano evamile ukuthengisa. Kuhlanganisa:

• balance sheet;

• le nzuzo kanye akhawunti ukulahleka;

• Izijobelelo: umbiko izinguquko nangekhono, cash flow isitatimende namanothi.

Nokho, kusukela ngo-2013 ngesimo №2 №402-FZ uMthetho wawufuna umbiko Imiphumela yezimali. Eqinisweni, ifomu Order № 66n isivele lo mbiko, njengoba iqukethe ulwazi mayelana iholo, izindleko, inzuzo wekhasi kanye yi ngokuphelele komnotho.

Nokho, naphezu kweqiniso lokuthi lo mbiko has konke odinga ukukwazi mayelana imiphumela yezezimali, Ministry of Finance ngasizathu simbe uphikelela ukwakheka kanye okuqukethwe ezitatimendeni zezimali 2012 ifomu umbiko kuyadingeka ukuze ulifake njengenhlangano isitatimende engenayo (ODF ngamafitshane) . Uma oda alibuyekezwa №66n noma onjiniyela accounting software ngeke ukushintsha igama ifomu, kungcono ukwenza ngokuzimela. Uma lokhu kungeke kwenzeke, kubalulekile ukuhambisa umbiko elinegama elifanayo. Kunzima ukucabanga ukuthi umuntu yaphakamisa isandla ukuze ajezise ke. Futhi ngasiphi isizathu?

Ngokwesiko, minyaka yonke, amabhizinisi amancane zikhathazekile ukuthi kufanele sithathe isicelo ukubika? Oda ngqo kusuka №66n lokhu awusho kubo. Ngesikhathi esifanayo ke Sizoqhubeka nokusebenza Isikhundla ku kokuqhuba ezimali 34n, lapho sekwenza kukhona nje. It uphendulela Hamlet kwesokudla: "sokunikela noma cha sokunikela - Loyo ngumbuto."

Kodwa kunokuba lokho kubalethele ukuthi yikuphi lezi ziqondiso kubaluleke kakhulu, kungcono ukubahlanganisa nomunye. Yebo, Order 66th akukho isinqumo hhayi sokunikela isicelo, kodwa kukhona amazwi ukuthi zibonisa kuphela imininingwane ebaluleke kakhulu ngesimo obhekene naso wezimali le nkampani. Isiphetho: uma une evamile, ukufaka isicelo kungenzeka ukuba lutho. Yebo, futhi uhlole ngokunemba ukuhlolwa kwakho professional, lapho unquma ukulahla isicelo, empeleni, akekho. Kungaphawulwa ukuthi amabhizinisi amancane Unelungelo ukungafaki isicelo ezimali yokubika.

Izindaba ezinhle enye impumuzo enkulu amabhizinisi amancane. Yokuncishiswa amafomu kufakwe izitatimende zezimali, uye lula kakhulu ukuphila osomabhizinisi kanye ezimali. Ngomqondo onabile, kwathiwa kudala, namabhizinisi amancane angenza ukuthuthukisa ifomu "ukukhanya". Kodwa ezinye izinhlangano abawubonanga kule ngomqondo okhethekile, zisuthe ngokuhle amaphethini owamukelwa. Labo babe engakwenqeni "lula" ifomu, neze esekhule inkululeko enjalo, emisetjenzaneni yokuzijamela kuyabethusa kubo.

Ngokwesibonelo, e-"classical" balance sheet nto "Capital futhi alondoloza" kuhlanganisa eziningi izinkomba, okuyinto kumele iboniswe ngokwehlukile. Lapha futhi share capital futhi ezikhokhelwayo kanye agcinwayo nomholo. I "amancane" akukho iloli ibhalansi hhayi: ugcwalise umugqa "Capital futhi alondoloza", futhi kwenziwe ngayo.

isitatimende ajwayelekile engenayo Ministry of Finance futhi kakhulu ukusika. Wangena phansi ummese isithakazelo Iyatholakala - kufanele kuphela kubonakale umugqa "Okunye engenayo". Kodwa isithakazelo izikhulu ekhokhwa kwesokunxele eceleni. Kuyacaca ukuthi kungani: ngisho inkampani encane kubalulekile ukubona ukuthi ibiza malini imali yokwebolekwa.

Lokhu "enkantolo" amabhizinisi amancane ukuthi simdinga, kwakunokwenzeka ukukwenza ngokwakho, kodwa kusukela kwakukhona amaphethini ningoni ukusizakala.

Kodwa akuzange kube yize ngaso sonke isikhathi okuphindaphindiwe: ifemu zingasebenzisa ifomu lula ayingxenye izitatimende zezimali, uma uzidinga. Futhi lesi sidingo boni, ngoba ngokuya ezimali amabhizinisi amancane a lifetime yagcwalisa yokubika evamile, kwathatha "lite" version - inkathazo. Ifomu ibhekwa ukuqinisa inqubomgomo ezimali, umucu izitatimende "classical" tente, ukuze uthole imiphumela ye-imigqa Imininingwane amafomu lula njengoba.