Inzuzo kwi izintela: ezimali okufakiwe. Njengoba kuveziwe embikweni okhuthaza kwamabhuku kanye nezinhlawulo

Isijeziso - isigwebo, wadalula okweletayo ngalunye usuku kokulibala. Le ndlela kuyinto isigwebo, okuyinto yakhelwe ntombazane okweletayo ukuze ngikhokhe izikweleti zabo ngokushesha. Ngokuvamile ecolekileyo liyakuthengiswa eziphoqelelwe ngokwehluleka ukukhokhela izinsiza namasevisi intela. Ukuze izinhlangano ezingokomthetho sifaneleka ikakhulu esimweni sesibili. Kwenzeka ukuthi inkampani ayinakho izimali ukukhokha izintela noma ngamabomu efihla kubo. Accrual kwezinhloso zenzuzo, kanye ukwanda yimuphi omunye izibopho kumele iboniswe e kwamabhuku. Wiring uhlolwa izinhlawulo kuzoxoxwa ngayo esihlokweni.

Lapho isigwebo kufanele kubhekwe?

Isijeziso - lena ukuzinikela ukuthi banda zonke izinsuku. Ngakho, inani layo kufanele ukhonjiswe ibhalansi yekwentiwa. Ngokusekelwe kulokho kuthathwa ifomu kuqala sokubika? Yiqiniso, ibhalansi akhawunti accounting. Ngakho, ngokushesha nje lapho khona ukuzinikela yalolu hlobo, kumele orekhodiwe ku debit nama-credit akhawunti wezingane ezimbili ezahlukene, isb. E. Ukuze ukwakheka nokuposa izintela nezinhlawulo. amasevisi akhawunti, ikakhulukazi, labo abanikeli yabo, ngeke babhekane nalesi msebenzi kalula.

Ukuze sibonakalise inhlawulo ezingakhokhwanga izintela isikhathi kanye nezimali esetshenziswa 99, esiklanyelwe ukuqoqa tibalo inzuzo futhi ukulahlekelwa ibhizinisi. Kulapha wamabhuku ezimali izoqopha inani ukwanda ngenxa ehluphayo intela isigwebo. Ngo ukuxhumana ukuza ngokusebenzisa 68 "isithakazelo accrual kwezintela." Accounting okufakiwe kuze kube manje kungagcini kokukodwa: AT 99 Km 68.

FDR kumaphenalti

Accounting ibona isigwebo njengoba nezinye izindleko, okuyinto neze abathintekayo ekunqumeni base yentela lapho kubalwa i-income tax. Qinisekisa ukuthi izibopho yalolu hlobo ngempela kumele iboniswe ku-akhawunti 99 ivumela p. 83 PBU nemiyalo ukusetshenziswa ishadi esezingeni akhawunti.

Unswinyo ngenxa yokwephula imithetho yentela Russian Federation busuka ukulahlekelwa ibhizinisi lapha kufanele kufakwe kanye nezinhlawulo izinkokhelo sekwephuzile kwezintela kanye nemisebenzi. Lapho senza amanani ku-akhawunti debit 99 kubalulekile ukucacisa inani ezitatimendeni zezimali: elayinini 2460. It kuvela ukuthi ubukhulu bale isigwebo kunciphisa inzuzo net inkampani, kanti hhayi ekushintsheni izinga elayinini 2300. Ngenxa yalokho, wiring phezu izinhlawulo nesithakazelo izintela asithinti idatha intela ezimali.

99 Izimpawu i-akhawunti

I-akhawunti "Inzuzo nekulahlekelwa" isetshenziselwa idatha iqoqo nokuqeda lokugcina umphumela zezimali umsebenzi ibhizinisi. Anakho esebenzayo-yokwenziwa isakhiwo. I-debit ecacisiwe inani ukulahlekelwa, kanye nama-credit - engenayo. I-Akhawunti kufanele ivalwe ngaphambi ukulungiswa akhawunti yonyaka. Ukuvalwa ukulingana omunye amaqembu kusolwa "yemali lengenako enzuzweni lenkhulu (ukulahlekelwa ingamboziwe)". ezimali Analytical we-akhawunti is wadala ngendlela bese ususa yonke idatha ezitatimendeni zezimali.

Ngaphezu akhawunti 68, 99 th oluhambisana akhawunti amaningi. Ngokwesibonelo, 90, 91, 51, 01, 20, 41, 43 kanye nabanye. Lokhu emholweni umphumela njengoba nethonya elihle kwezomnotho izici umsebenzi, okuhle nokubi (ukulahlekelwa, Ukuwohloka izimpahla zokwakha, imiphumela esiphuthumayo, ukubolekisa sekwephuzile, enqwabelene inzalo izintela).

Accounting okufakiwe zenziwa isimiso ukwanda izikweletu credit, ukwandisa imali e-debit. Noma nini ethola iholo ke ekupheleni kwenyanga ukubhala off isabelo akhawunti AT 99 Km 91,1 (90). Uma i-akhawunti uyasho ukulahlekelwa.

Kungenzeka kanjani ukuthi ngibe ngikhokhe inhlawulo?

Alahlekelwe angusayizi elanele Ngokwamanani emali, ukuze asheshise okweletayo ningasakwazi ukukhokha izikweletu ngokushesha ngangokunokwenzeka. Izimali nokukhokhwa nenhlawulo senzeka nge irekhodi 68 Am "Penny" Rm 51. indima uyasho angasebenza futhi enye i-akhawunti. Ngokwesibonelo, "Imali" noma "Izibalo emalini ebolekwe short-term", uma isigwebo iye kukhokhelwe izimali ethathwe izikweletu. Njengoba singabona, ukushaja izinhlawulo ibhizinisi ezingenanzuzo: at wokuhlengwa encishisiwe izibopho inkokhelo, kodwa ukulahlekelwa engamboziwe lutho.

okufakiwe Accounting kanye Intela ezimali izimali

Ukuze sibonakalise izibopho ku izinkokhelo ayimpoqo ukuthi isabelomali olunikezwa 68. ezimali Analytical yakhiwa kusukela sub-akhawunti echaza intela ngamunye noma imali okufanele ikhokhwe manje kwenkathi ethile. I-akhawunti esebenzayo-yekwentiwa. Accrual intela kanye nezinye izinkokhelo isabelomali kwenziwa nge-credit luhambisane 68 ne-debit-akhawunti lapho nokuzilandisa. Ngokwesibonelo, izintambo kwentela engenayo AT 99 KT 68 kubonakala nge lunikeza sub-akhawunti.

Ukuze intela, izimoto, imithombo esetshenziswa ku-Yebo yomsebenzi wezomnotho, wasebenzisa i-akhawunti ye-akhawunti yabo (01, 20, 91). Uma intela ekhokhwa abantu abathintekayo kulesi sibalo ukuxhumana ama-akhawunti nawo 70, 75.

Ukuze ezinye izinhlobo izintela incur isithakazelo?

Le nkampani uthembisa ningasakwazi ukukhokha izikweletu ebekwa isimo (ukuhlolwa intela ngokukhethekile). Konke ine esemthethweni kanye nokusetshenziswa lapho othola imali intela. VAT, intela yemali engenayo, mkhuba intela - ezifana sum "ikhefu" kwesabelomali sikahulumeni. Izinkokhelo ukusetshenziswa komhlaba, impahla kanye yemvelo ngokuvamile kuziwa yengcebo zendawo noma ezifunda isimo.

Ngamunye inhlangano ekhona zomthetho intela kumele ikhokhwe emva kwesikhathi. Ngakho-ke, kungakhathaliseki ukuthi uhlobo olunjani inkokhelo ezongezelwe isithakazelo ngentela. I izaziso ngemisebenzi ye zenziwa ezifanayo. Ngokulinganayo ngokuqinile jezisa nsuku bokulibazisa yimuphi omunye iminikelo saziso nesabelomali.

Non-ukukhokhwa kwezintela federal

Ngu izinkokhelo federal saziso zifaka i-VAT, kwentela yengeniso, intela, izimayini, mkhuba intela, imisebenzi isimo. ubungako bawo ngeke sijabulise hhayi wonke usomabhizinisi, futhi kuphela inani enqwabelene umonakalo kwavala nangokwengeziwe. Kodwa lutho uhlala emva kokuthola isaziso lwezijeziso, ngaphandle ukubonakalisa okubhekene anda zokubala ukukhokha ngokushesha ngangokunokwenzeka.

kwemibiko yezimali nokubika intela amafomu ekupheleni konyaka ngamunye, equkethe ulwazi engenayo yenkampani. Njengoba wiring ukubiza inzalo okuzenzakalelayo ngentela edonswa eholweni? Ukuze wenze lokhu, sebenzisa entry elandelayo: AT 99 KT 68 "Inhlawulo". ngokuzikhethela ungabhala ukusebenzisa olunezintambo AT 91,2 Km 68 "Izijeziso" sokuba ukuhlaziywa inzuzo phambi yokuqoqa intela. Ukubala base yentela asithinteki, futhi ukuhlola ingqikithi engenile emisebenzini zokuthuthukiswa usizo ibhizinisi.

Ngokufanayo, kukhona eminye ukushaja inhlawulo izintela. Accounting okufakiwe kulo msebenzi njalo aqukethe akhawunti 68 uyasho futhi ezidonswe 99 (cishe nge reflection kanyekanye ku -akhawunti yakwa-91.2).

Ukuthumela noma ezinye izinhlobo izinhlawulo

Ngu ukubonakala okuhle phambi Internal Revenue Service kungaholela hhayi kuphela ukwehluleka ukukhokha, kodwa futhi ukwephula imithetho yentela. umthwalo Administrative kuhlanganisa phakathi kwezinye unswinyo ukuba onikezwe inkampani. Cabanga wiring eziyisisekelo kumaphenalti nesithakazelo izintela kulelithebula lelingentasi:

Njengoba singabona, ebudlelwaneni silula, kungakhathaliseki ukuthi yini intela kuphakama ukubambezeleka ekukhokheleni. Athunyelwe isithakazelo ezimali kuyinto ngemuva kokuthola isaziso esivela ehhovisi lentela. Hambisa irisidi isizathu esanele ubhalele Ar 99 Kr 68.

izinhlawulo kubonise Izici

Uma ekhiqizwa inzalo enqwabelene izintela (wiring AT 99 Km 68, Ar 91,2 Km 68) e-ibhizinisi likhula izibopho nsuku zonke. Ezidingekayo ukuze bahlole ukuthi imbangela ukubambezeleka nokukhokhwa iphutha ezimali, EFT noma abanye, lokhu kungaphazamisa ukubala okungalungile futhi uyephuza ukukhokhwa kwezintela nesabelomali.

Ngisho noma ukuphathwa kwamabhizinisi akuyona ngokuhambisana izinhlawulo wasabela accounting noma kunjalo kubonise inzalo enqwabelene ngentela. Accounting okufakiwe esimweni ngobufakazi obubekwe ngaphambili izinhlawulo ngokungafanele kukhanselwa esebenzisa izinto zizoshintsha.

Accrual ezithakazelisayo - ngesilinganiso esiqinile ukuze ajezise okweletayo futhi umkhumbuze isibopho esiphuthumayo. Zonke ohlobene isevisi intela, kubalulekile ukuba iyiphi ibhizinisi. Accrual kwenzalo inkokhelo yayo kufanele kuqoshwe kwamabhuku, kanye nezizathu isethulo sabo hlandla.