I-IBE - iyini? Ukubika ngezinto eziphansi futhi ezigqoka kakhulu

Ukubika ngezinto eziphansi zokugqoka (IBE) kuyisigaba esibaluleke kakhulu ekubhekeni. Emisebenzini yayo, ayikho ibhizinisi elingenza ngaphandle kwesici esingenhla. Kulesi sihloko sizozama ukunikeza impendulo egcwele futhi ephelele kunombuzo: "IBE - kuyini?"

A little ofory

Noma yiyiphi ibhizinisi ithengisa futhi isebenzise imikhiqizo eminingi engakwazi ukubalwa ngempahla ehleliwe. Lapha basesimweni sokuphendula futhi kuthiwa yizinto eziphansi kakhulu ezigqoka ngokushesha. Ukwenza kucace kakhulu, sizokutshela ukuthi kwenzekani ngempela.

Yini engathiwa yi-IBE

Eqinisweni, izinto eziphansi nezokugqoka ziyindlela yokusebenza, kodwa inani labo lifakwe esitokisini sebhizinisi. Isimiso esiyinhloko sokunikeza imishini ethile, ithuluzi, njll ku-IBE ukucacisa impilo yayo yokusebenza, kanye nentengo yokuqala.

Kumele kukhunjulwe ukuthi ku-IBE sifaka ingxenye yengxenye yenhlangano, impilo yakhe yokusebenza ingaphansi konyaka owodwa, futhi izindleko zabo azibalulekile (zigqamile).

Esinye isimiso sokuhlukanisa izimpahla kuleli qembu kungumkhawulo ophezulu wenani lezintengo eziphansi. Nguye onquma ukuthi ubanikeze kumpahla ehleliwe noma ku-IBE. Ngakho-ke, izindleko ze-MBE ziyimigomo ebalulekile.

Ukusebenzisa le ncazelo, izingubo, izicathulo, izixhobo, i-office, izinto zendlu, njll zingabalwa njengezindleko ezincane zokugqoka izinto. Kungakhathaliseki ukuthi ukuphila nokusebenza okuwusizo kuyini, iqembu le-IBE lihlanganisa namathuluzi akhethekile, amadivaysi ahlosile okudingekayo ekukhiqizeni; Izingxenye zokufaka esikhundleni semishini; Izibhamu zokubamba; I-Chainsaws.

Izinto ze-MB azikwazi ukufaka imishini yamathuluzi namathuluzi, imishini yokwakha namathuluzi, isebenze uhlobo lwemfuyo. Konke lokhu kuhlanganisiwe kumpahla ehleliwe kungakhathaliseki ukuthi impilo yabo yenzani kanye nezindleko.

Umlando omncane

Imali esetshenziswe yinhlangano ukuthenga izinto ezithile akufanele ifakwe entweni yenkcitho. Lezi zinto zingasetshenziswa isikhathi eside, futhi zingasebenzisa isikhathi esisodwa. Esikhathini sokuqala sikhuluma ngezinto ezihleliwe. Kodwa okwesibili - ekuxoxweni. Futhi izindleko ziyabonakala ngesikhathi sokubhaliwe. Ngakho abakwa-akhawunti babecabanga futhi bacabanga. Kodwa ngisho nasekhulwini leminyaka elidlule, ochwepheshe kule nkambu bafika kwisinqumo esibalulekile: izinto ezisetshenziselwa iminyaka eminingana futhi ngesikhathi esifanayo zinenani eliphansi, kunzima ukuthi zibekwe njengezimpahla ezihleliwe. Ngakho-ke, osebenza nabo banquma ukususa ingxenye ethile yezinto ezivela esigabeni esilandelwe. Babizwa ngokuthi yi-value-value yokugqoka izinto (MBE) futhi bahlanganiswe emalini yokusebenza.

Imigomo yokwabiwa kwempahla emotweni yempi

Isihloko saleli gama sesivele sinezimiso ezimbili: intengo encane kanye nokuphila kwesikhathi eside - ukugqoka okusheshayo. Isimiso esiyinhloko kwakuwumkhawulo wezindleko nokuphila komsebenzi. Umkhawulo wawushintsha ngezikhathi ezithile. Kodwa le nkonzo yesevisi iye yaqondwa njalo ngonyaka owodwa. Ngakho-ke, ngokweqile kungase kube nezinguquko ezine kuphela zokufaka izinto ezitholakale esigabeni esizicabangayo:

1. Into ebiza kancane kunomkhawulo wemali, kodwa isebenza iminyaka engaphezu konyaka.
2. Le nto ibiza kancane kunomkhawulo, kodwa isebenza ngaphansi konyaka.
3. Into ebiza okungaphezulu komkhawulo, isebenza ngaphezu kwezinyanga ezingu-12.
4. Isikhungo sibiza kancane kunomkhawulo futhi sikhonza ngaphansi konyaka.

Ngaphambilini, iqembu lesine kuphela lingathiwa yi-IBE futhi libizwa ngokuthi i-capital work. Ekuqaleni, kwakucatshangwa ukuthi amaqembu okuqala, amabili nesithathu azokwabiwa kwezimpahla ezihleliwe. Kodwa ngokwenza, abantu bakhumbula ngomkhawulo wamanani futhi bakhohlwa ngesikhathi sokusebenza. Ngakho, i-IBE yaba iqembu elizimele. Iminyango yonke yezikhungo yayisetshenziselwa ukucwaninga ngezinto eziphansi futhi ezigqoka ngokushesha.

Indlela yokusebenza ne-IBE. Hlanganisa i-theorists vs

Ukuzivocavoca kwenziwa izinketho eziningana:

1. Izinto zafakwa ekusebenzeni futhi zidluliselwa ku-akhawunti ye-12 "Izinto zokugqoka okusheshayo". Badlula ngentengo yokuthenga kuleyo ndawo. Futhi ekupheleni kwenyanga ngayinye kubhalwe phansi izindleko zika-1/12 zale ntengo. Lokhu kungukuthi, impilo yokusebenza ingaba ngaphezu konyaka, kodwa izindleko zemishini noma, ukuthi, ukufakwa kwempahla kwahlelwa izinyanga eziyi-12.

2. Lapho uthumela into, ukugqoka kwashelwa ngokushesha ku-50%. Futhi 50% esele - ngesikhathi sokubhaliwe kwayo.

Inketho yesibili yasetshenziswa, yebo, kaningi. Kwakulula kakhulu kumuntu we-akhawunti. Ngaphezu kwalokho, owokuqala wayenezinkinga zayo. Ngenyanga yokuthenga, inani lonke lezinto ezedlula ibhalansi, futhi lokhu ngokungalungile kwandisa inzuzo yenyanga enikeziwe. Ngaphezu kwalokho, okuyiyona ndlela yokunciphisa izinga lokuncipha kwencishisiwe kwehliswa inzuzo yezikhathi zokubika ezalandela, kodwa lokhu kwakungekho ngokuphelele. Kusukela ekuboneni kwesayensi, kokubili okukhethwa kukho kwakungaphelele.

Kube khona okunye okungahle kwenzeke ekubhekeni kwe-IBE. Kunezinto ezinjalo, intengo yayo encane. Abaqashi be-akhawunti babambelela ukuthi lezi zinto zabhalwa ngokushesha ezindlini zamanje. Futhi asikho isidingo sokuba noma yikuphi ukwehla nokugqoka. Kulungile, akunjalo? Kodwa i-theorists yayinamahloni kakhulu ngale ndlela. Kodwa-ke, umphumela wecala, umbono wabo awuthintekile ikakhulukazi. Ukuzivocavoca kuyaqhubeka kube umkhuba, ngoba konke kunciphisa inzuzo yenkampani ngenyanga yokuthenga, ngakho-ke, yenza lula umsebenzi we-akhawunti.

Kamuva wanquma ukuqeda i-IBE, kodwa lokhu akuzange kuqede inkinga. Kodwa yilokho konke - usuku lwangobusuku. Futhi namuhla, izinto eziphansi nezokugqoka zikhona, futhi amarekhodi abo agcinwa. Mayelana nokuthi lokhu kwenzeka kanjani, futhi kuzoqhubeka nokuqhubeka. Ngakho, i-IBE: iyini futhi yidla ngani?

Sebenzisa ne-PBU 5/98

Ukubika ngezinto eziphansi futhi ezigqoke izinto ezincane kwenziwa ngokuhambisana nezinhlinzeko ze-Accounting PBU 5/98 ("Ukubika kwezincwadi"). Umjikelezo wokuphila wezindleko eziphansi kakhulu kunezigaba ezintathu: ukufika, ukusebenza, ukulahla. Ngokuhambisana nalokhu, lezi zigaba ezilandelayo zokubala zihlukaniswa:

• Iresiphi;
• Ukukhishwa kwe-IBE;
• Ukufaka ukusebenza;
• Gqoka;
• Ukubhala phansi i-IBE.

Izinguqulo zokuqala nezesibili zenziwe ngokufaniswa nokuhlelwa kwezinto zokubala. Kodwa i-MBP isebenza inezici zayo siqu, okubangelwa ukukhetha uhlobo lokuphendula nokubhala.

Izinto eziphansi-value, intengo engaphakathi kwe-1/20 yomkhawulo omisiwe weyunithi evamile, ibhalwe phansi ezindlekweni zokukhiqiza njengoba isebenza. Ku-BMP ngaphezulu kwe-1/20 yenani elilinganiselwe, kuyisiko ukunyuka kwehla. Ngokuvamile kubalwa ngezindlela ezinjalo: iphesenti, elilinganiselwe, elingana nomthamo wokukhipha. Chaza kafushane ukuthi kuyini.

Uma usebenzisa indlela ehlukanisayo yokunciphisa, izindinganiso zithathwa, ngokusekelwe empilweni ewusizo ye-IBE. Ukubuyisela ukubuyiswa kwemali ngokwemigomo yamaphesenti, enye yezinketho ezimbili isetshenzisiwe: inani lemali engu-100% uma lidluliselwa ukusebenza noma ngezinga lika-50% lentengo yabo uma likhishwe esitolo sokugcina ukusetshenziswa, kanye ne-50% esele - ekulahleni. Ukulinganisa okuvela emibhalweni ye-IBE (amanani wezinto ezibonakalayo) eze emakethe njengosuku lokubhaliwe futhi kubhalwa umphumela wezezimali (DT 10, KT 80).

Imininingwane eminingi mayelana ne-akhawunti: izigaba, izici, ama-nuances

Ibhizinisi ngalinye ligcina i-akhawunti ye-IBE. Lokhu kwenzeka kanjani ngokusebenza? I-algorithm ilula:

1. Umnyango wezokubalwa kwemali ufika ezimpahla.

2. Ihlola ukuphepha.

3. Inquma izindleko zokugqoka okungenani okuphansi.

4. Ihlola impilo yesevisi.

5. Ubhala phansi i-MBE egqamile.

Kusukela ngo-2014, ngesikhathi sokudluliselwa kwezinto ezisevisi, i-BMP igqoke ayibalwa yonke imali, kepha isigamu sokususwa kwe-minus. Okunye ku-50% kukhokhiswa kakade ekubhaliwe. Uma kudluliselwa inani eliphansi, izimpahla zokugqoka okusheshayo ezisetshenziselwa ukusetshenziswa, zinikezwa abantu abathintekayo ngokwezinto ezibonakalayo. Bese banikezwa izinombolo zokusungula, okukwenza kube lula ukusungula. Esigabeni sokugcina, isenzo sokubhaliwe senziwa (isampula sokugcwalisa bheka ngezansi), i-IBE.

Lezi zinto akumele zikhohlwe ukuthi zisuswe kwirejista (kusuka kumuntu ophethe izinto eziphathekayo). Ama-enterprises anquma ngokuzimela ukuthi imingcele ye-IBE isilinganiso. Kusho ukuthini lokhu? Inzuzo ephelele. Ngoba isigaba esilandisiwe, empeleni, izindlela eziyinhloko. Ama-IBE asebenza ahlukumezeka ngokokuziphatha nangokwenyama, izindleko zempahla ehleliwe zinciphile. Esikhatsini samabhalansi adlulisa ngenani le- residual, okuyinto umehluko phakathi kwentengo yokuqala kanye nenani lokunciphisa okweqiwe okwesikhathi sokubika esithile. Izindleko zokuqala ze-IBE nazo zifakwe ezindlebeni zokuzizuza.

Gqoka futhi ubhale phansi

Ukunciphisa i-IBE kuyingxenye yezindleko zokukhiqiza. Ukubala ukwehla kwenani lento ngayinye ngayinye, ngokuqondene nempahla ehleliwe, kunzima. Ngenxa yokuthi bakhetha enye yezindlela ezimbili zokubheka i-accounting IBE (yikuphi - sikudwebe ngokuningiliziwe ngenhla), ngokusho kwenqubomgomo yokubheka ibhizinisi. Kukhona isenzo esikhethekile sokubhaliwe. Isampula sedokhumenti enjalo, esethunyelwe esithombeni esingezansi, izosiza ukuqondisa abalingisi bokuqala kule ndaba.

Kwenzeka ukuthi ama-IBE akhishwe ukusetshenziselwa ukukhishwa ngokushesha: ukukhokhelwa kwama-akhawunti 20, 23, 26, 25, 31, 43. Noma i-DT 29, 08, 88, 81, 96. I-akhawunti ye-Credit 12, i-akhawunti encane 1.

Ama-akhawunti we-accounting IBE

Ukubika ukuhamba kwe-MBP nokuncipha kwayo, kusetshenziswe ama-akhawunti ahlukene: 13, 12, 15, 16, 48 ... Zonke izenzo ezihlobene nokuthola i-IBE zifana nokuthi yiziphi izinto zokubala, okungukuthi, ama-akhawunti angu-15, 16 ayasetshenziswa. Khona-ke yonke imisebenzi ibonakala kusengaphambili ku-DT15. Bese uze bese ubhala ku-akhawunti ye-IBP No. 16.

Izinto ezihlulekile zenziwa ngesenzo somhlalaphansi.

Siye sabheka umqondo onjalo njenge-IBE: yikuphi, amarekhodi wezinto zalesi sigaba ayenziwa kanye nokukhanselwa kwawo. Ngingathanda ukwethemba ukuthi isikhathi esichitha ukufunda lezinto akuzange sichithwe.