Inventory ka ekhemisi: oda imibhalo, ukubunjwa ikhomishana yokusungula

Inventory - isheke of khona ezingongolweni wenkampani ngosuku oluthile ngokuqhathanisa idatha langempela ngolwazi ibhalansi. Lena yindlela esemqoka ukulawula ezakhiwo. Eminye imininingwane mayelana nendlela ukuqalisa futhi senziwa iqoqo ekhemisi, funda ku.

umthetho

Imibhalo normative elandelayo lokulawula ukuze yokusungula kule ekhemisi:

• Ministry of Finance Order №49 «Iziqondiso yokusungula";
• Ch. 25 we Tax Code;
• UMthetho Federal № 129 "Ngo-BU";
• iziqondiso sibeke amakhulu, enifeza izilawuli zangaphakathi ;
• Ama-oda ka ukuphathwa wenhlangano.

Imibandela

Inventory kusiza ukulandelela ukuphuma nokungena kwezimali futhi ukunquma ukubaluleka impahla. Umthetho akusilo ngokucacile lelipelwe izimo kanye nokuvama nokubuyisana. Lezi idatha kufanele kurekhodwe kwinqubomgomo ezimali lenkampani. Inombolo yokuhlolwa ngonyaka, izinsuku zabo, uhlu impahla njengoba kunqunywa ukuphathwa kwenkampani.

I-Federal Law № 129 izimo obhalisiwe lapho ngempela lucwaningo iqoqo ekhemisi:

• ukudluliswa kwempahla ukuze iqashwe, ukuthenga noma ukuthengisa;
• sekusele ama-akhawunti yonyaka;
• ngokushintsha abantu nithela isibopho sezomthetho impahla;
• ngesikhathi ekwembuleni amaqiniso lokweba kwempahla;
• uma kwenzeka inhlekelele yemvelo noma esiphuthumayo;
• uma kabusha noma ekuvalweni kwenhlangano, njalo njalo. d.

ukuqeqeshwa

Ngaphambi kokuqala yokuhlola sekudingeka ukuba kubunjwe ikhomishini. Ngokuvamile, sifaka esinesibopho sokubika, isikhulu sokuqondisa futhi uchwepheshe owazi ngokuziphatha izindaba. Futhi abathintekayo umuntu uyolandisa lokuthola impahla "Eqinisweni". Le khomishana, ukuqinisekisa isikhathi evunywe ikhanda ibhizinisi umyalelo ekhethekile.

Ngemva ukusayina yayo ikhomishana iqala imisebenzi wokulungiselela. Ngokuyinhloko ishede ezithaka imithi is kuhlolelwe khona alamu umlilo, izimo isitoreji MPZ (khona safes, iziqukathi ekhethekile). Isitoreji isikhala amaholo kufanele ifakwe amathuluzi wokulinganisa. On ukuthekelisa kwezimpahla ensimini lenhlangano kufanele ziqashwe. Ukuqala kanye Imiphumela ekamelweni lapho ukugcina amaholo, sebebekwe uphawu. Ikhomishini futhi sihlola ukuthi umsebenzi umnikazi wesitolo kanye isivumelwano ehluphayo.

Iqoqo ekhemisi

Ngaphambi ngokubala izinsalela langempela amarekhodi yonke esikweletu imali oda, ama-invoyisi kusuka nabaphakeli. Ngemva kwalokho, le khomishana ekhishwe yakha yokusungula. Lolu uhlu yamanani etholakalayo, okwethulwa alfabhethi. Libala zonke etholakalayo Inhlangano MW, ubuningi babo futhi izinga. Kulezi idatha bese uhlole ukuthi konke MW. Impahla, okuyinto singamelwe ohlwini libhekisela isivuno sisiningi kakhulu khona. Inqubo ukuhlonza yabo futhi angeke abhaliswe kuchazwe kabanzi ngezansi.

Yokusungula kule ekhemisi kungaba enye yezindlela ezilandelayo: izidumbu, usebenzisa imishini, manual uhlu ukugcwaliswa.

Esimweni sokuqala-ke iyenziwa izimpahla empeleni etholakalayo nge amagugu ezisohlwini isenzo. Zonke ukungafani benzelwe futhi kushintshwe yokusungula. Le ndlela yokuqinisekisa kakhulu isikhathi ukudliwa. Ngokuhamba umsebenzi nsuku zonke, ikakhulukazi uma ekhemisi engu- okusezingeni eliphezulu, ukubeka ematfuba izidakamizwa akuyona ebhokisini, noma ushiye eduze inyuka yemali. Uma uthola izimpahla imithi zingenziwa imithi athandwa ngokwengeziwe. Recalculate lonke party befuna izikhundla abalahlekile kubalwa kanzima kakhulu. Ngakho-ke, ngokuhamba ukubalwa kwezimali okunjalo ngokuvamile Kutholwe ukushoda, okuyinto empeleni akulona. Kufanele kabusha ukuqoqa ikhomishana futhi afeze nokubuyisana okuphindaphindiwe.

Indlela elula iqoqo ekhemisi eyenziwa esebenzisa imishini ukuthi aqalaze izimpahla ngesikhathi isitoreji yabo, ukudluliswa kwedatha kusuka ukugcina ikhompyutha bese ngokuzenzakalelayo edonsa amashidi yokusungula. Ulwazi wathola iyenziwa ngokumelene idatha ezimali. Zonke umehluko ezilotshwe yokusungula.

A efanayo idatha processing indlela futhi inikeza indlela yesithathu. Umehluko itholakala lokuthi ukuthi abasebenzi kudingeka wawo wonke izimpahla ukulethe isithwebuli futhi lusetshenziswe. Le nqubo ithatha isikhathi esiningi. Kodwa kukhona inhlangano okunengqondo isikhathi.

IKhomishana kumele zihlukaniswe ngamaqembu amabili. Ukuze siqhube ukuqinisekiswa isidingo ezingxenyeni ezihlukahlukene ekhemisi, liyasondela nomunye. Umuntu oyedwa kuyoba "Udla" ( "ngokubala), kanye nezinye -" ukuskena "(" Qopha "). Eyokuqala kuvula ebhokisini futhi adlulisele yonke amalungiselelo umlingani ukuthi iskena zabo bese unyakaza ebhokisini ehlukile. Ngemva iqoqo ekhabetheni noma eshalofini kuqedile, udinga ukubeka ibhokisi wakhe ka nemithi futhi bathuthele eshalofini esilandelayo. Lapho beqeda ukuhlolwa kufanele kube lula ukubeka imikhiqizo ngendlela efanele. Nale ndlela, zonke izinto yokusungula ziyabhekelelwa, okuyinto ungahlali endaweni yayo. I-computer uqobo sinquma inombolo bese ubonisa umphumela wokugcina.

Kubonisa imiphumela

Lapho beqeda amafomu ukuhlolwa isinyathelo yokusungula. Linikeza okufunwayo futhi peresort ukushoda. Eceleni kwakhiwa umbiko lokuhweba Lesisemkhatsini. It ngemvume usihlalo walo myalo yokusungula nabo bonke ababambe iqhaza kule wokuhlola.

ezimali isivuno sisiningi kakhulu khona

Ngezinye izikhathi lapho kuhlolwa yembula impahla is hhayi kubonakala ku-balance sheet. Kulesi simo, uKhomishane kuyadingeka ukusungula izizathu ivela khona. Ibhalansi insalela kuthiwa intengo emakethe phezu usuku lokuhlolwa wiring DT10 KT91. Ukusetshenziswa okuqhubekayo kwalezi izinsalela babhekwa njengabantu izindleko kusuka imisebenzi evamile. Njengoba kahle, ba akalahlekelwanga ezihlobene ze-non-yokusebenza imali. Uma ukusetshenziswa esizayo kulotshiwe off njengenhlangano ngezindleko kulesi sibalo yentela ngemali engenayo.

Uma abaphathi unqume uthengise ezikhonjwe amaholo, i-akhawunti ukuthengiselana okunjalo kubiza kuyoba ngendlela ehlukile. Izimali ukudayiswa enaleni ezikhonjwe kufanele yehliswe ngama intengo ukuthenga. Ukwaziswa okunjalo ku insalela etholakalayo. Izindlela ukubala ke ongabhalisiwe ngokomthetho. Ngakho-ke, imali etholakale ngokudayiswa imikhiqizo enjalo ingekho ngaphansi ukulungiswa, njengoba izindleko zayo zokukhiqiza in yokusungula kungukuthi kunakwe.

imithetho ebekiwe

Ukubuyisana of ezilinganisweni kule ekhemisi lihlukile yokusungula evamile. Hlola Commission can kuphela lilonke. Ukungabi bikho ngisho omunye wamalungu ayo angase bayisibonelo isisekelo inselele imiphumela. Phakathi yokusungula udinga unake okukhethekile zikhathi:

• Izidakamizwa ukuthi angaphansi quantifiable elotshiwe ngohlobo, emabhokisini amagama, amafomu kanye imithamo. Ngo isenzo yokusungula basuke afakwe amaqembu.
• Umthwalo wokunakekela ukweba izimali ngowamagunya umphathi agcine, uma uKhomishane kungasilahlekisela icala lakhe. Umsebenzi kufanele ngikhokhe inhlawulo in inani engamakhulu emphethweni yomonakalo enhlanganweni engokomthetho.
• Lapho babuyisane amafa anobuthi uvezwa eceleni ngesimo yokusungula. Endabeni ka ngeziphambeko ngaphezu evunyiwe umphathi amazinga kufanele azise inhlangano umzali izinsuku ezintathu.

I-akhawunti sokuntuleka e-BU

Isamba ukuntuleka ayikwazi kuyendlulela izinsalela. Zilotshiwe off ngaphakathi kwezinkambiso nime oda ekhanda. Izinkambiso ka bhala-offs kuya izidakamizwa ifektri azisebenzi.

Ngu ukuzithumela kwezinye izindawo nokufa ukulahlekelwa ngeke kukhonjwe amalungiselelo:

• ngesikhatsi isitoreji, ezokuthutha, ngenxa yephula imigomo kanye nemithetho wokusebenza lobuchwepheshe;
• e ukukhanda noma izinto zokuhamba imishini;
• nge ligcinela imisebenzi, izingozi, izimo eziphuthumayo;
• ukulahlekelwa zobuchwepheshe.

Ukushoda Rig iphathelene izindleko zokwelapha futhi kubonakala ukuthunyelwa:

DT94 KT10 - entry senziwa ngesisekelo iqoqo;

DT20 (44) KT94 - entry senziwa ngesisekelo isithenjwa ukubala.

I-OU ukulahlekelwa ngaphakathi kwezinkambiso yokulahlekelwa ezihlobene izindleko impahla. Kwezinkambiso ngokwabo elicacisiwe leyo miyalo eMnyango Wezempilo: Inombolo 1689 (2007), inombolo 375 (1996 YG), inombolo 284 (2001 YG), inombolo 2 (2007).

Uma Gorzdrav ekhemisi liyohlonza ukushoda okweqa izinkambiso, inani izindleko icala abenzi bokubi ezithunyelwe ezifana:

• DT94 KT10 - esekelwe ishidi nokubala.
• DT73.2 KT94 - ngesisekelo inhloko ye-oda.

Wobudlelwano Ikhodi sihlinzekela unesibopho nxephezela isisebenzi umonakalo langempela umqashi. Lesi sakamuva libhekisela ukuncipha wangempela impahla noma ukuwohloka kwesimiso sakhe kanye nesidingo umqashi ukuba afeze izindleko ekubuyiseleni impahla. Material futhi umuntu branched kufanele nxephezela umonakalo ngokugcwele. Uma umsebenzi uyenqaba ngokuzithandela ukhokhe amademeshe, futhi leyo mali idlula nomholo wakhe Isilinganiso sanyanga zonke, ukusimama wenza ngokusebenzisa inkantolo.

Uma ungenalo ukusetha icala noma inkantolo yenqaba ukuba ngilulame umonakalo ukwesulwa imiphumela zezimali: DT91 KT94.

I-akhawunti sokuntuleka ku-OU

Esikhathini OU beshonelwe umntwana ngale ndlela alotshwe izindleko ze-non-yokusebenza. Iqiniso lokuthi akukho abenzi bokubi ukuba ukubhala igunya ogunyaziwe. Kuvulwe amacala amabili okweba zezimpahla zenani elikhulu kusukela ikhemisi kumele ibhekelele izinto eziphathelene kwemandla embuso. Uma abenzi bokubi babhekane ayitholakalanga ke uphenyo lokuqala sithule. Lelo qiniso iKhomishana yenza isinqumo, ikhophi okuyinto ithunyelwa umshushisi. Ikhophi yale dokhumenti nje kuqinisekisa ukuthi ngempela yokuntuleka kobufakazi abantu icala.

Impahla, ukushoda eye yembula ngokuhamba yokusungula, it is hhayi esetshenziswa NDSnyh imisebenzi. Uma abantu ababenze leli ukuntshontshwa umuntu ayitholakali, nenani lentela ukuthi ibuyiselwe.

Inventory ka ekhemisi: imibhalo

Umthetho lingashoni amafomu ecacile ifomu lesicelo imiphumela yokuhlolwa. Ngakho-ke Gorzdrav ekhemisi ingaqala ukuma kwabo isenzo, esho yonke imininingwane edingekayo. It ingase ikhishwe njengesisekelo ukwakhiwa State Izibalo iKomidi amafomu (isib, Inv-3), futhi anezele nabo izinkambu ezidingekayo.

Kulesi yokusungula ayohlanganisa wonke amalungu walo myalo, endaweni kwamabhuku, ulwazi mayelana amayunithi, khona langempela lezinto nedatha-balance sheet.

Yokusungula (ezisalayo kanye ukushoda zenani zibiza malini) ezilotshwe isenzo ngokuqhathanisa ukutholakala langempela izidakamizwa ngedatha ezimali. Imithi ukuthi usuphelelwe yisikhathi kufanele zifakwe ohlwini ehlukile. Ngakho kuyoba lula ukubhala off. Veta le mithi isenzo jikelele yokusungula akufanele kube.

Bhala-off izidakamizwa aphelelwe yisikhathi

Inqubo kakhulu esiza ekuboneni ukuphila eshalofini imikhiqizo kuphoqelekile zonke izinkampani embonini eyenza imithi. Ngaphansi usuku lokuphelelwa isikhathi libhekisela ngesikhathi lapho izidakamizwa kufanele uhambisane ngokugcwele zonke izidingo we pharmacopoeia kanye ukucaciswa okuyinto it wadedelwa. nemithi yisikhathi kufanele kuhoxiswe ukudayiswa kanye icala. Ngenxa yalezi zinjongo, ungakwazi ukuklama ifomu lakho le dokhumenti noma ukusetshenziswa efakwe: TORG-15, TORG-16.

idokhumenti normative, obekungadala ukubhujiswa zidakamizwa ebekiwe imithetho, akukho. Njengengxenye yalo msebenzi, ungabheka Ministry of Health Order N 382. It bababonisa isibopho umnikazi eliphansi, umgunyathi futhi izindlela oqanjiwe ukuze awabhubhise. Inqubo ngokwaso kulawulwa uhulumeni inombolo isimemezelo 674. izidakamizwa ezinjalo ngaphansi inkontileka idluliselwe inhlangano ezikhethekile enelayisensi ngoba indle mina-IV amakilasi.

Tax on inzuzo

ukudonsa inqubo imithi sekwephuzile ngokuvamile musa izinkinga. ezimali abasebenzi abaningi nesithakazelo ngendlela ukubhala off izindleko angene kuzona.

MoF Incwadi N 03-03-06 / 1/24154 ecacisa ukuthi ukubaluleka imisiwe izimpahla kanye ekuchithweni kwayo izindleko akunakubangelwa izindleko (v. 264), inqobo nje uma zokugcina ezabhalwa. Kuleli qophelo kufanele uyinake ekhethekile.

Lapho ezabhalwa ezithaka imithi ishede livame ukusetshenziswa invoyisi TORG-15. Nokho, lokho akusho ukubonisa ulwazi mayelana nemvelo zamehlo. Ngakho-ke kubalulekile ukuba balethe imibhalo elandelayo ukuze uqinisekise izidakamizwa kulahlwa izindleko:

• isenzo iqoqo impahla engokoqobo;
• izidakamizwa isinqumo umnikazi mayelana ehoxile nokubhubhisa;
• inkontileka enkampanini wahlanganyela imfucuza, ikhophi yelayisensi yalo;
• idokhumenti eqinisekisa ukudluliselwa izidakamizwa;
• isenzo kabusha.

Lezi zincwadi kufanele kudalulwe imininingwane efana:

• nendawo yokubhubha izindawo;
• igama izidakamizwa, abo ukuma, umthamo, okuningi, iyunithi;
• inani amalungiselelo ngobulili;
• kwikhava futhi ukupakisha imininingwane;
• igama umenzi.

Zonke lezi idatha ayadingeka ukuze abone izidakamizwa elingasekho empini.

isiphetho

Okungenani kanye ngonyaka ngaphambi yokubuyiswa akhawunti waminyaka yonke ngo-yokusungula ekhemisi kufanele sigcwaliswe. Inqubo kokuqhathanisa inani impahla langempela nge computability kufanele ilungiswe imibhalo evunyiwe ngendlela ebekiwe. Uma kungenzeka, balisebenzise kangcono iqoqo idatha kwikhompyutha indlela. Yonke imithi ukuthi usuphelelwe yisikhathi awashintsheki e isenzo ahlukene sokubonisa yonke idatha kudingeka isikhathi somhlalaphansi yabo esikhathini esizayo. Kuphela uma lezi zimo ukubaluleka imikhiqizo esiphelelwe yisikhathi nokulahlwa izindleko zabo kungenziwa ukwesulwa njengenhlangano izindleko.