Amasampula lekuhanjiswa. ukugcwalisa Sample Balance Sheet

Izinkampani eziningi Russian kudingeka ukuthi unikeze i-FTS-balance sheet. Le dokhumenti iqukethe izibalo sibonakalisa ibhizinisi inzuzo, izindleko kanye nezikweletu. Ngakho-ke, i-balance sheet - umthombo obalulekile wokwaziswa elikhombisa ekugcineni lizinga lekuphumelela ibhizinisi. lokhu ephepheni kufanele kube kanjani? Kungase ibukeke amasampuli lekuhanjiswa?

Uyini-balance sheet?

Ukuze uqale, cabangela ezinye izingqinamba theory. Ngakho, ngaphambi kokuba ukuhlola amashidi isampula ibhalansi, kuyasiza ukucabangela uhlobo lesi simanga. Ngaphansi kokucubungula eside ngokuvamile libhekisela kubantu abasungula nendlela yokwenza iqembu kanye ngezigaba kolwazi, khomba impahla amafa lenhlangano ngokwezezimali.

Balance sheet, njengoba umthetho, has 2 izigaba - the ngokuqondene nezimpahla kanye nezikweletu. Impahla lokuqala kubonisa okuye kwasakazwa eminyakeni isakhiwo futhi ilungiselelo, okwesibili - libhekwa esekelwe lwaluvelaphi. Balance sheet inikezwa ekupheleni konyaka.

Ingabe kufanele ngingene wenze balance sheet?

Endabeni jikelele - kuyadingeka. I-balance sheet for izinkampani Russian - inqubo babeka phansi komthetho. Ukukhethwa isethelwe IP - ngaphansi isimo amabhizinisi lokulandisa engenayo nephumayo izincwadi. Enterprises bhalisiwe njengenhlangano LLC kufanele ahlinzeke ibhalansi, noma ngabe usebenza ne USN.

balance sheet format

Ngokomthetho kuchazwe idokhumenti ukhiye lapho inkampani kumele abike ezimali izibalo ku isici isimo - ifomu 0710001, elihambisana OKUD. Noma njengoba ngokuvamile ngokwethukela okukhulunywe njengomgcini wamabhuku ezimali, ifomu 1. Balance ishidi, isampula okuyinto sizohlola kulesi sihloko futhi igcwale noma lula. Ngesisekelo yiziphi izici inkampani Ungakhetha ngowokuqala noma ukwehluka kohlelo balance sheet yesibili?

Akha ukukhetha: ngokugcwele noma lula?

Empeleni, i-choice akuxhomekile okuthandwa ukuphathwa wenhlangano kanye zomthetho. Ngakho-ke, into esemqoka - ilungelo ukuzichaza, ukuze bese ugcwalisa lengiyo ngesimo balance sheet. Yiqiniso, inkampani noma kunjalo ungakhetha isikimu ephelele ezilandelwayo efanele yokubika hlobo. Kodwa ukusebenza Ifomu 1 kule nguqulo it libhekene yinkimbinkimbi ngendlela engenakuqhathaniswa mkhulu kunezinhliziyo lapho ukhetha idokhumenti lula. Amankampani Ngakho kungenzeka ukufuna umsebenzi wesibili, isikimu lula. Kodwa ngenxa yalokhu kumele bahlangabezane eziningi zindlela:

• isabelo inhlokodolobha ogunyaziwe inkampani, enomnikazi izinhlangano ezingokomthetho, ngeke sidlule 25%;
• Inani eliyisilinganiso abasebenzi ngoba ngonyaka akumele leqe abantu 100;
• inkampani ngenzuzo akufanele kube ruble ezingaphezu kuka-400 million. ngoba ngonyaka.

Kuphela uma amaphuzu wawubona ngokuvumelana inkampani angase athumele lula-balance sheet e Federal Tax Service. Sample yokugcwalisa yokubika ngalesi sakhiwo sizocabangela kamuva. Manje sifunda imininingwane kulungiselelwa Ifomu 1 enguqulweni yayo ephelele. Sivumelana ngokuthi kufanele wenze balance sheet wonyaka. Isampula ngokugcwalisa idokhumenti esihambisanayo nezinye izinkathi (ikota, ngonyaka nengxenye futhi izinyanga 9) ngokuvamile lungachazwa isakhiwo efanayo.

Okudingekayo ukuze Balance Sheet

Ngaphambi kokuhlola ukuthi algorithm langempela ngenjongo yokuyohlelekela ukubika ezidingekayo FTS, cabangela ezinye umehluko wemisindo nemiqondo yamagama zomthetho eziphathelene nezidingo kumadokhumenti yalolu hlobo.

Ngokwesibonelo, abameli eziningi ukuncoma ukuba banake imfuneko ezilandelayo: e-balance sheet kuzomele sifake wokusebenza kwezimali, sibonakalisa imisebenzi yonke takhiwo izinhlangano ezingokomthetho, kuhlanganise amagatsha namahhovisi omele zonke ezindaweni. Enye imfuneko ebalulekile - uma ibhalansi nezintela Ltd, izibalo kubonakala embhalweni, zigunyazwe emhlanganweni jikelele abanikazi inkampani. Ifomu 1 kumele kulekelelwa umbiko audit uma olunikezwa JSC, amabhange noma izinkampani zomshuwalense.

Manje ukufunda iphethini yokugcwalisa ye-balance sheet. Ake iqale okwenza ukusetshenziswa okufushane umnyuziki iFomu 1.

izimfanelo ezibalulekile

Ngakho, ukucabangela algorithm izenzo ezilungile ungaqala sithi fahla fahla ukugcwalisa imigqa yokuqala kakhulu idokhumenti. In the unhlokweni iFomu 1 kumele icacise usuku ngezithako zawo - 31 kuZibandlela ngonyaka okuyiwona akhawunti sokunikela. Ngemva kwalokho, kumele ucacise igama eligcwele inkampani, imininingwane yalolu imisebenzi, zomthetho futhi ifomu kobunikazi inhlangano. Ukulandela okudingekile ukunquma iyunithi yokulinganisa wokusebenza kwezimali. Inketho engcono - ayinkulungwane ruble. inketho Eduze kufanele kugcizelelwe. Kuyadingeka ukuba ucacise indawo elungile ngokuqinile, kanye unake isiqondiso amakhodi ezidingekayo.

Siyavumelana ukuthi ibhalansi kulesi sibonelo, ugcwele emibikweni yonyaka kobuholi inkampani entsha, ezisebenza njengenhlangano LLC ne ukuzibandakanya we USN.

Ukugcwalisa algorithm ibhalansi ngokugcwele: kwefa

Okokuqala sigcwalisa kwempahla.

Bala 1 kufanele ugcwalise akubona bonke amabhizinisi - kuphela labo ukuthi zakha amanothi achazayo. Ngakho-ke, kungenzeka ukuba ufake dash. Ngemva lo mugqa kokuqala. Banelise isidingo sabo ngokucophelela.

In the line ilungiswe 1110 umehluko phakathi ibhalansi - ku-debit akhawunti 04 futhi akhawunti yekhadi 05. Ungakhohlwa ukuthi amagugu singena ku izinkulungwane ruble. Okungukuthi, uma isibalo okuhambisanayo - 140 000, elayinini 1110 140 bhala.

Emgqeni 1150 kumelwe futhi abale umehluko phakathi ezilinganisweni ezimbili - i-akhawunti debit 01 kanye nama-credit akhawunti 02. Ngokufanayo, emkhakheni okuhambisanayo idijithi izinkulungwane is wangena.

String 1170 kuzomele sifake idatha elihambisana ibhalansi ye-akhawunti debit 58.

Endinyaneni 1100 wafingqa ingqikithi irowu ngamunye 1110, 1150 kanye 1170. Kuyasiza ukuba uphinde uhlole izinombolo ngaphambi kwalokho.

Okulandelayo yokugcwalisa umugqa 1210 lapho eqondiswa isamba ezilinganisweni-akhawunti 10 no-43 ubudala.

Endinyaneni 1220 izinombolo ezihleliwe elihambisana ibhalansi ye-akhawunti debit 19.

Emgqeni 1250 kufanele ikhombise amamethrikhi ukuthi kubalwa ngokungeza ezilinganisweni ezimbili - i-akhawunti debit 50 no-51.

Ngemva kwalokho, sibheka lezi sibalo sokugcina futhi ukukulungisa endimeni 1200. Ngamafuphi, ngakho-ke, izinkomba e emigqeni 1210, 1220 kanye 1250.

Kuyadingeka ukuba uphinde uhlole izinombolo ngokucophelela amaphuzu 1100 futhi 1200 - iqiniso liwukuthi ukugcwalisa emgqeni 1600 kudingeka sum yabo.

Ukugcwalisa algorithm ukulinganisela okufushane umnyuziki: enemisebenzi

Umsebenzi wethu olandelayo - ukuba kahle ugcwalise ehluphayo. Kuyo, esifana ngazo ulwazi oluqukethwe ohlangothini kwempahla ye-balance sheet (isampuli yokugcwalisa algorithm sahlola ngenhla), izibalo ezishiwo izinkulungwane.

Ngokuvumelana 1310 kumele libonise inombolo ehambisana kokusele loan akhawunti e-80.

Endinyaneni 1360 - nebhalansi kwi-akhawunti credit 82.

Iyunithi kumele aqukethe izibalo 1370, lesi sibalo esihambisanayo kokusele loan akhawunti e 84 (uma inkampani has a inzuzo).

Ukuze abale inani entweni 1300, kubalulekile ukuba afingqe imigqa ngenhla - 1310, 1360 no-1370.

Kuncike ekutheni izikweletu lenkampani esikhathini esifushane eside, Inkomba 1520 amaphuzu ibalwa ngokungeza ibhalansi ezine - ngezithukuthuku credits 60, 62, 69 no-70.

Ngokuvumelana 1500, ungakwazi ukukopisha amagugu kwento 1520.

Ngokuvumelana 1700 awashintsheki izinombolo etholakale lapho efingqa amaphuzu idatha 1300 futhi 1500.

Khona-ke ungase ufake kolayini. Ngemva kwalokho edingekayo ukuze uqinisekise amagugu kolayini 1600 futhi 1700. Sinenkosi lifane. Uma kunjalo, khona-ke imali esele yenziwe ngempumelelo.

Manje cabangela iphethini yokugcwalisa ye-balance sheet ngaphansi ifomu lula.

Ukugcwalisa algorithm ibhalansi ifomu lula: enemisebenzi

Ohlangothini credit, kudingeka ugcwalise 2 (uma kunesidingo, kumele ungeze ku idokhumenti - ukubonisa amakhodi) kanye 3 ikholomu - lapho sizobe silungise izibalo.

Umugqa "ezimpahleni ezingasuki phansi ezingokoqobo", okungase babelwe ikhodi 1150, ukubaluleka ezimpahleni ezingasuki phansi inkampani.

Ngokulandelayo, ugcwalise into "ongenakuthintwa, iimali kanye nezinye izimpahla." Sivumelana ngokuthi ukhiye wabo - ukutshalwa eside, ngakho yezinhlamvu ofuna ayinikeze ikhodi 1170.

Esikhathini nto "Ezikhona" Kufanele ucacise izinombolo, elifana nalelo ezilotshwe Imibandela, emgqeni 1210. Ngesikhathi esifanayo kuyoba ikhodi idokhumenti lula.

Esikhathini nto "Cash and cash okulingana" ukulungisa ulwazi olufanele bese babela ikhowudi 1250.

Okulandelayo, nika emgqeni "amafa yezimali kanye neminye" ikhodi bese ukukulungisa 1260 izibalo abafakiwe amaphuzu ephakeme yefomu lula.

Ngemva kwalokho, sizocabangela isamba sokugcina, okuyinto kuyodingeka ziboniswe ulayini 1600. Lokhu kungenziwa ngu alo izibalo izinto 1150, 1170, 1210, 1250 kanye 1260.

Manje siya ubhale izinkinga ezihilelekile.

ifomu Esenziwe Lula: yokwenziwa

Ngo "Capital futhi alondoloza" eqoshiwe izibalo sibonakalisa share capital, izinqolobane futhi yagcinwa nomholo. Ikhodi kufanele luhambisane index, okuyinto lemali elikhulu imali. Siyavumelana ukuthi ukuthi agcinwayo Amaholo. Ngakho-ke, thina ukwabela le khodi umugqa 1370.

Ngo emgqeni olandelayo, ofuna ukwabela ikhodi 1520 eqoshiwe okumele zikhokhelwe ezihlobene itemu.

Okulandelayo - Cabanga ngemiphumela - endimeni 1700. Kufinyeta, ngakho-ke, izibalo for 1370 futhi 1520 imigqa.

Ngemva kwalokho kuyadingeka ukuqinisekisa izibalo izinto 1600 futhi 1700. Uma ucabangela isampula egcwele ngokugcwalisa ifomu le-balance sheet, sibonile ukuthi kufanele bukhomba. A umbandela efanayo - nezalo idokhumenti lula.

Lokhu kungaba isampula-balance sheet amabhizinisi amancane, okuyinto, ngokuhambisana nezinhlinzeko umthetho Unelungelo usebenzise inguqulo okulula iFomu 1. Nokho, Inkampani kungenzeka, ngokubona kwayo, futhi usebenzise inguqulo egcwele idokhumenti.

Balance at zero isivinini

Kwenzeka ukuthi inkampani ngokomthetho bhalisiwe e isimo inhlangano esemthethweni, hhayi obesebenza, ukuze inzuzo yezimali azikho. ugcwele kanjani lunikeza balance sheet - zero? Isampula algorithm sokulungiselela yayo ilula. Odinga ugcwalise iFomu 1 kuleli cala - kungcono umugqa e 1250 kanye 1600 ku fa, kanye 1300 futhi 1700 - ku ubhale izinkinga ezihilelekile ohlangothini. Bona cishe sizothinta ubuncane ogunyaziwe inhlokodolobha inkampani - ruble ayizigidi 10 .. Yiqiniso, zonke ezinye izingxenye idokhumenti - ikakhulukazi, sibonakalisa idatha mayelana nenkampani - kufanele ligcwaliswe kahle.

Ukwanelisa balance sheet: yini okumelwe siyibheke

Sesihlole lekuhanjiswa izibonakaliso - ngokugcwele futhi lula. Ukuze ugcwalise imiculu Kulula, uma ukufinyelela akhawunti ezidingekayo lapho ibhalansi kuyaqapheleka. Nokho, kungakhathaliseki ukuthi sinengqondo kanjani noma isampula ezimali balance sheet, kuyasiza ukuba acabangele eziningi umehluko wemisindo nemiqondo yamagama ebalulekile ukugcwaliswa yayo. Ake sihlole kubo.

Ifomu 1, ishidi ibhalansi okumele isayinwe izikhulu ezimbili - umqondisi kanye accountant induna inkampani. Ngakho eliqinisekiswe yi-bolwazi enikeziwe yinkampani e Federal Tax Service.

Ngaphambi kokugcwalisa ibhalansi udinga ukuqinisekisa ukuthi umsebenzi kuyinto Ifomu 1, evunywe oda Ministry of Finance № 66n sangomhla Julayi 2, 2010, futhi hhayi nanoma yimaphi amanye amadokhumenti.

Lapho ulungiselela izitatimende uhlobo abafanele Kunconywa nenqubo guided ebekiwe PBU 4/99, okuyimali kwesigaba 4 ukuthi umthombo.

Uma inkampani isebenza akuyona onyakeni wokuqala, izibalo isikhathi ngaphambi kufanele kubikwe embikweni zamanje. Ngokuhambisana n. 10 PBU 4/99 izibalo okuhambisanayo kungase kushintshwe (uma kunesidingo sokulinganisela phakathi incazelo).

Uma kukhona izinkomba zeFomu 1 omubi, kufanele ufake ngokusebenzisa abakaki. Noma yimuphi lesifanele lekuhanjiswa amasampula kufanele uhambisane nale nenqubomgomo.

Lapho ukunikeza ukulinganisela ne-IRS?

Ukuhlinzeka Ifomu 1 e-Federal Tax Service, kuyadingeka ngaphambi 1 kuMbasa ngonyaka olandelayo lwalowo obika. Usuku ukusebenza kwesibopho oluhambisana umsuka idokhumenti noma langempela mail yokudlulisela abasebenzi FTS. Nokho, uma uvaliwe, usuku Ifomu 1 kuyoba ukusebenza ngosuku olulandelayo. Ngakho-ke, amafemu kufanele siqaphele uma nithatha izitatimende ngokumelene imisho.

Balance Sheet Value

Ukunikeza uhlobo ezifanele zokubika, njengoba sibonile ngenhla - kungumsebenzi we amabhizinisi isiRashiya, lomthetho. Nokho, hhayi kuphela FTS Kungenzeka ube nentshisekelo enikwa inkampani izinombolo ezidingekayo. Iqiniso ukuthi izibalo, ilungiswe Ifomu 1, ungakwazi ukunikeza wonke umqondo ngempela eyanele ukuthi izinto zihamba kanjani inkampani, yeka ukuthi kwaphumelela kanjani imodeli yayo yebhizinisi.

Lolu lwazi ingaba wusizo, isibonelo, abatshalizimali, abakweletwayo, abalingani engaba lenkampani. Ngokuqondene nalokhu isithakazelo ukulungiselela ngesikhathi esifanele balance sheet kufanele kube kuqala kunazo zonke ukuphathwa kwenkampani.