71 akhawunti. 71 ngezindleko ezimali

Ngamunye ibhizinisi ngezikhathi isikhathi kubalulekile ukukhipha imali abasebenzi ngezinhloso ezehlukene, ezifana isibonelo:

• luthuthukisa izindleko zokuhamba;

• i kusengaphambili ku izidingo zokuphatha kanye nezomnotho, ukuthengwa ezikhona, izingxenye ezisele, ukuze ukhokhele zokuposa futhi izihambi, kanye zonke izinhlobo izimali.

Ngakho, siyowuqonda ukuthi ngubani unelungelo lokuthola izimali ngaphansi umbiko, okuyinto izizathu lesi sidingo, kanjani ukuba amphuzise imibhalo kanye accounting wemisebenzi Ukukhishwa imali, kodwa futhi ngokuphumelelayo ukwenza umbiko kusengaphambili izindleko ezivelayo.

Accountant - ayini?

Kukhona amacala lapho wamabhuku ezimali nakho noma zokunganaki ikhipha isizumbulu semali ukuze abamele umhlinzeki noma ikhasimende, futhi esabela kuma-akhawunti 71. Empeleni lesi sono amabhizinisi amancane, bekholelwa ukuthi ngale ndlela ziklanyelwe nge ayemkweleta noma umyalo wokukhokha. Lokhu kungukuphula esobala zika zomthetho ezimisiwe.

Accountant - kuyadingeka izisebenzi zale nkampani. Ngaphezu kwalokho, Ukukhishwa imali umbiko obulandela isiphelo sesimiso umsebenzi yesivumelwano icala, lobeka ngesilinganiso nangokwesaba icacisa amalungelo kanye nezibopho ze-amaqembu.

Njengomthetho, uhla abantu impahla-ozomela futhi aphendule ubeka ikhanda, okwenza oda ezifanele, ishintsha njalo ngonyaka. ukuhleleka kokuhlala kwabantu ezimali imprest kubonisa 71 isikolo.

Izindleko for yebhizinisi

tibalo Siyolandisa lemali zohambo zinikwa ukheshe noma idluliselwe ikhadi isisebenzi ngesisekelo isicelo esibhaliwe umphathi isixazululo. Yiqiniso, kulesi simo inkontileka of icala Kwakungadingekile, ngoba ukuya ngezebhizinisi can noma yimuphi umsebenzi kule nkampani, futhi isizathu yohambo ukuphathwa kwe-oda kanye namarekhodi ezimali ukuthengiselana by 71.

Kunemininingwane ephelele yezizathu sokukhokhwa imali ku-akhawunti

Indaba efanayo kuphethwe umthetho osebenzayo kanye nemithetho eyisisekelo kulo msebenzi zimi kanje:

• Yenza wamaphepha sokukhokhwa imali ku-akhawunti uma umsebenzi yehlulekile akhawunti lemali wathola ngaphambilini;

• imali onikezwayo isicelo, ayikhuthazi ekhanda uphawu ngobukhulu lemali kanye isikhathi iphemithi ikhishwa;

• Umbiko izindleko ngomumo futhi wasayina ezinsukwini ezingu-3 ngemuva kokuphela uhambo noma kokuphela eside ekhanda.

nokubhala

Ngakho, ngemva izindleko ezivele, noma ukufika kusuka uhambo ibhizinisi umsebenzi kufanele abike esikhathini sezinsuku ezingu-3 bese uhambisa accountant ngezindleko umbiko ifomu AO-1 ne imibhalo efakazela ukusebenza lwenteke imali.

Imibiko ngezindleko zibalwa, futhi umphumela uboniswa:

• imali esele akuyona njengoba idliwe nakanjani;

• okusele kuyinto, njengoba imali yenziwa ngaphansi kuka kuhlelwe;

• iyenqa izimali anikezwe, kunemali abayichitha ngokwezinga elikhulu.

Balance ubuyela inkampani PKO imali kanye nenani iyenqa kukhucululwe ngu RKO. Yonke imisebenzi ezimali ukuze imprest ibonisa akhawunti 71.

Ukwahluleka okuthobela nanoma imithetho eyasungulwa umthetho inani imprest izimali ebanjwayo kusukela inkokhelo noma hlonishwa njengomphakathi ukushoda futhi kamuva eqoqwe yinkantolo.

Kanjani i-akhawunti

Okubukwe ngu kwakhiwa ulwazi zasemizaneni abasebenzi izimali anikezwe ngaphansi umbiko. Lezi zimali ezihlobene akhawunti debit 71, korrespondiruyas ne-akhawunti yemali, isibonelo, 50 - "Cash". Esibhaliwe izindleko amanani ezidonswe ku-akhawunti credit 71 ku-akhawunti debit-izindleko, ezifana 10 - "Izinto", nabanye.

Hhayi esibuyiswe abasebenzi izimali ezidonswe ku-akhawunti credit 71 ku-akhawunti debit 94 - "Bentuleka". Ngemva kwalokho, le mali kuthiwa emholweni loan 94 kuya debit akhawunti 70. Uma Ukugodla inkokhelo ngenxa yanoma yisiphi isizathu kungenzeki ke ezidonswe ngu 73 futhi ebuza isinxephezelo ngenxa yomonakalo ibhizinisi.

Kufanele kuqashelwe ukuthi i-accounting kohlaziyo Kwenziwa ngokuhlukile isisebenzi ngasinye zizalela saziso konke kwezinsuku ezingu-ngenyanga. ezimali ngomshini usebenzisa "1c" Uhlelo ikuvumela ukuba adale idokhumenti oyifunayo esimeningcondvo okukhishiwe noma ukwesulwa, setha isikhathi ibanga noma ucacise uhlu izinhlangano nokubika, yonke idatha is kuhlangene ikhadi akhawunti 71. Podotchetnik futhi kumelwe alandise zonke mali esele bezingaphansi umbiko kusengaphambili ngesikhathi osinikiwe . Ukuhlaziywa ahlanganisiwe log-oda ebhange 71 elenziwe ekupheleni kwesikhathi sokubika.

akhawunti ezimali

Ngamunye umbiko ngezindleko ugcwalisekile njengomgcini wamabhuku ezimali ngedatha ukuthunyelwa ku-akhawunti 71. Ukuthengiselana sibonakalisa ukusebenza kwe-akhawunti ngobala imali:

• D-t 71 - t-K-50 - bephume balandise imali isamba.

• Dut 71 - KT 51 - lemali uyasho ukuthi i-akhawunti yamanje ekhadini umsebenzi.

• Dut 41 - KT 71 - ukuthengwa kwezimpahla kusukela imali esesandleni.

• Dut 10 - KT 71 - ukuthengwa izinto.

• Dut 26 - KT 71 - elingasekho empini izindleko jikelele, ezifana yisigungu neteliposi.

• Dut 20 - KT 71 - icala zohambo.

• Dut 50 - KT 71 - lonke imprest isikhulu senziwa ngokheshi.

• D-T-70 - B-71 m - ezisalayo lemali balandise ibanjwe emholweni wesisebenzi.

• Dut 94 - KT 71 - sisebenti umbiko ngezindleko ezihilelekile eyenziwe ngosuku olubekiwe.

• Dut 73,2 - K-71 t - ukugcinwa nabasebenzi ukusweleka.

• Dut 91,2 - KT 71 - Kwabiwa inani ukushoda ezinye izindleko, uma yokutakula akunakwenzeka.

Izici izikweletu №71

I-akhawunti ingaphandle esebenzayo-yekwentiwa. Ngenhla siye wabheka bendabuko ezimali okufakiwe ilandelana 71, lapho-ke uba esebenzayo, isb. E. It is adonswe ku kokuthola imali futhi udumo ngokubhala off izindleko. Njengoba i-akhawunti yokwenziwa isetshenziswa kancane njalo, kodwa izimo ezinjalo zenzeka.

Ngokwesibonelo, imali ehhovisi yenkampani lapho, futhi ukuya ngezebhizinisi kuyadingeka futhi lesi sisebenzi uyavuma ukusebenzisa ezezimali siqu ku isimo kangangokuthi lapho esephindele zohambo uzokhokhelwa. Kulokhu, wiring senziwa D-t 20 - t-K-71.

Kulokhu, iyiphi izindleko ukukhokha kubo, futhi inkampani luthembisa ukwenza lokhu ukuvala leso sikhala. Kulesi sibonelo, i-amaphuzu 71 - yokwenziwa.

Uma sikwenza kungaxegi - a lokukhokha komunye oyedwa-VAT

Uma inkampani kuyinto yomkhokhi VAT , futhi aqoqana nenani lentela esikhokhelwayo izimpahla noma amasevisi kwi-akhawunti 19 - "VAT" ke ukuthengwa izinto noma amasevisi okukhokha imali esesandleni okudingekayo ukuze ingabonisi inani VAT ukuthumela Dut 19 - KT 71 - ngesikhathi nenani lentela ikhokhwe.

Isisekelo uvele izindleko

Ukuthatha umbiko kusengaphambili, accountant uhlola imibhalo eqinisekisa izindleko. Kungaba ama-invoyisi, izikweletu futhi obufana yokufuna impahla, imali kanye namarisidi eqinisekisa ukukhokhelwa amasevisi ahlukahlukene, isb. E. imibhalo Primary, okuyizinto ngesisekelo ayisisekelo for ngezigaba izindleko by 71.

Le mfuneko esemqoka kuthengiselana ibhizinisi ku-akhawunti iwukuqinisekisa phansi incwadi yalokho kuthengiselana. Ngamanye amazwi, izindleko okukhulunywa ngayo umbiko kusengaphambili, kufanele walungisiswa futhi baqinisekisa imibhalo eyinhloko ezimali, ehlotshiswe kahle, okunemininingwane, izisayindo kudingekile, izimvu zamanzi kanye izitembu. Izindleko ayiqinisekiswanga imibhalo noma waqinisekisa amaphepha inchoate, asikwazi ukwamukelwa futhi kubonakala ku-akhawunti, kodwa igcwele nemiphumela ebuhlungu. Isisebenzi kusukela kweyayo ukukhokhela izindleko ezinjalo.

Ngakho-ke, umuntu uyolandisa kufanele sicabange ngokujulile ngokuthi ukuklama umbiko ngezindleko ngendlela esifike ngesikhathi ukumangalela imibhalo igcwaliswe kahle izindleko.

accountant isenzo

Accountant, ithola umbiko kusengaphambili uhlola izibalo izibalo, ukuba khona kanye nomklamo amadokhumenti asekelayo, esigabeni ekhethekile eyenza ukuqopha reflection izindleko Babuyisane 71 by eqinisekisa ukuthumela imidwebo yakhe. Khona-ke ubhala irisidi noma i-akhawunti yemali ugunyaza e inani umehluko phakathi imali ekumele ikhokhwe futhi zikhokhwa, nginikeza ke wasebhange futhi ivale umbiko kusengaphambili.

Yini udinga ukukhumbula nge intela ukubalwa kwezimali

Isikhathi balandise umuntu anikezwe imali hoznuzhdy, umthetho lingashoni khona. It kungenziwa kunqunywa ikhanda kwenhlangano. Nokho, umthetho esichazwa njengesono esiphambene isikhulu komsebenzi. Lapho benquma ukuthi yini isikhathi, isisebenzi sikaHulumeni kufanele abike ku izindleko ezinsukwini ezingu-3 emva kokuphela kwesikhathi ayo. Futhi uma umkhawulo wesikhathi imisiwe ke, isikhathi eside, ngisho ngaphandle lokulandisa imali esesandleni, awukwazi ukuwuchitha. Ngakho-ke, uma inkampani akunqunywa isikhathi esifanayo, okushiwo intela kundawo yesikhathi eside imali esesandleni esandleni liyadingeka kwenziwe, nakuba abakwazi kubhekwe ezinengqondo.

Ngokuzibiza Ezimweni ezinjalo, iziphathimandla zentela ahlukanisa kubo nokuthola ukuboleka imali ngaphandle kwenzalo, befuna ukunquma inani inzuzo impahla ezivela umsebenzi, ukuze ulifake ukubunjwa imali yayo bese ugcine kwentela yengeniso.

mthetho intela abakwenzayo akukho semthethweni, kusukela nomqondo inzuzo yezinto ezibonakalayo, Art aqine. 212 we Tax Code akubandakanyi Isimo esichazwe ngenhla. Ngokuhambisana Tax Code inzuzo nto engenile:

• ebezilokhu yenzalo ye ukusetshenziswa kwezimali of credit izikhungo;

• yokufuna impahla noma amasevisi ngaphansi inkontileka komthetho we-civil;

• yokufuna amasheya noma nezinye izibambiso.

Emaphuzwini iziphathimandla zentela kulokhu kukhona ukwephula umthetho, njengoba ukubolekisa kusukela credit izikhungo semthethweni isivumelwano futhi Ukukhishwa imali esesandleni kwenziwa isicelo. Kodwa izithakazelo ukuphathwa inkampani - ilungelo akhiphe imibhalo ukuba abe ngumuntu onganikezwa izimali zibalwe ngoba ukuze ugweme izikhalazo zokuthi zemizimba ukuhlolwa.