Izimali amafa angaphatheki accounting. Izibonelo accounting okufakiwe

Impahla, imishini kanye nempahla angaphatheki ukwenza njenge liyisici esiyinhloko uhlelo yenkampani zezimali. Mayelana nale nkinga esiphuthumayo kakhulu ukusatshalaliswa nokulawula ukunyakaza kulezi. Ngokulandelako, cabangela indlela ezimali kwempahla angaphatheki accounting.

Uhlolojikelele

Njengoba n. 3 PBU 1/2007, izimpahla angaphatheki bayingxenye ibhizinisi. Lesi sigaba inombolo yezici. Ikakhulukazi, izimpahla angaphatheki kufaka imithombo:

• Abanalo ngokomzimba (real impahla) isakhiwo. Lesi sici ehlukanisa amafa angaphatheki lenhlangano kusuka kwezinye izigaba ze-non-zamanje. Ngamagama esisebenzayo, lokhu kusho ukuthi yokuwohloka ngokomzimba leqembu isisetshenziswa akunakwenzeka. Lesi sici, kudinga iqoqo lazo ukuze ekhethekile (izibonelo ezimali okufakiwe ibonisa uzonikezwa ngezansi)
• Can adedelwe (ahlukaniswe) kusukela namanye amafa ibhizinisi. Ukusetshenziswa amafa angaphatheki kungase kwenziwe izigaba ezahlukene inkampani, kungakhathaliseki ukuxhashazwa nezinye izinsiza. Ezezimali Incwadi icacisa ukuthi isici esiyinhloko ehlukanisa izingxenye, izenzo ukwenza umsebenzi wabo ngekutimela ukuhlinzekwa kwezinsizakalo, ukukhishwa semisebenzi, ukukhiqizwa kwanoma yiziphi izimpahla noma e inqubo kokuzisebenzisa uhlelo nokubusa yenkampani.
• Sinenkosi lokuletha inzuzo kwezomnotho yenkampani (inzuzo) esikhathini eside. Chaza-ke kanje: Ukuphathwa noma ukukhiqizwa imisebenzi eyenziwa ngo kohlaka umsebenzi ebhizinisi iyonke. Injongo eyinhloko ye-yokugcina imele ukuzuza inzuzo.
• Not wayehlose zidayiselwe. Kulokhu-ke kuyadingeka ukuba acacise iphuzu elibalulekile. Izimo ngenhla akusho ukuthi isigaba ngenhla ezinsiza ayikwazi zidayiselwe. Inkulumo kulokhu Kwenziwa kuphela ngenhloso yokuqala okuyiwona lucwaningo kumiswa noma yokufuna amafa angaphatheki - ukudayiswa kwezinye izinhlangano ngaphandle ibhizinisi eziqhutshwa nomthengisi.
• Yenzelwe ukusetshenziswa womshini imikhiqizo ngokuhamba ukukhishwa semisebenzi nokunikeza izinsizakalo noma izidingo ukuphathwa kwenkampani. Kulokhu kwempahla angaphatheki accounting wenziwa ngaphandle zihlanganise amalungelo akhethekile nabanengqondo impahla izinjongo sphere non-elikhiqizayo.
• Basuke ngokufanele yakhelwe isithombe idokhumenti. Qinisekisa khona iphepha ngqo kwempahla, ilungelo elehlukile ibhizinisi imiphumela yomsebenzi bokusungula. Njengoba imibhalo angasebenza patent, inkontileka lwesabelo noma yokufuna isitifiketi lokuhweba nokuningi. Kufanele kuqashelwe ukuthi ukuphoqelelwa leli lungiselelo kuhambisana yokuthi ukudluliswa kwamalungelo ukusebenzisa bokusungula impahla lezinto ngempela ezidinga ukubhalisa kwabo.
• Ngazuza ukusetshenziswa isikhathi eside. Kulokhu, it ibhekisela enkathini izinyanga ezingaphezu kuka-12. noma evamile umjikelezo yokusebenza, uma isikhathi esingaphezu konyaka. Ngakolunye uhlangothi, ngenxa yokuthi ama-asethi angaphatheki ngokuvamile ilungelo lokusebenzisa athile olwazi akwa izinto, kwasayinwa izivumelwano isikhathi esingaphansi ecacisiwe, kubhekwa okungalungile. Ngakolunye uhlangothi, isikhathi lo msebenzi wenza sikwazi attribute them isigaba non-zamanje imithombo. Nale usungula inqubo ukudluliselwa inani izindleko kanye lokulandisa ukwehla kwempahla angaphatheki.

Amazinga kanye nemithetho

PBU 1/2007 okwamanje usebenza azizange zishintshe, nakuba h kwavunyelwana. 4 Code Civil. Nokho, ezinye izincwadi-Ministry of Finance abonisa ukuthi umsebenzi othile wenziwa kulesi siqondiso. Izimali amafa angaphatheki accounting kuhlanganisa:

• Ukusungula ahambisana nezidingo zokubika langempela nemithetho esebenza.
• Ukulungiselela idatha ezimali kohlaziyo ukuba ushintsho olulindelekile nemithetho, okuzokwenza mhlawumbe zilungiswe ngokuhambisana ingxenye yesine ka-Code Civil. Lokhu kungenxa yokuthi ku idokhumenti entsha, kukhona umehluko oyisisekelo imithetho ngaphambilini force.
• Ilungiselela imibhalo, owawuthi ukubhalisa kuyoba yilabo lezinto ezingahlolwa bahlukanisa, ngokuvumelana h. 4, izimpahla angaphatheki. Endaweni yokuqala kuziwa izimfihlo nezezimboni, inzuzo okuyinto njengoba namhlanje is hhayi ixazululwe umthetho.
• Ulungiselela iqoqo izimpahla angaphatheki. Ngaphezu kwalokho, ngokuqondile phakathi kwenqubo kufanele uhlole ukuthi imibhalo eqinisekisa ilungelo umthombo ethize, entsha Civil Code ilungiselelo. Ekukhombeni ukungafani-copyright, amalayisense kanye nezinye izivumelwano kungadinga kabusha yokubhalisa. Ngesikhathi esifanayo asikwazi ngakususi ukuthi kabusha yokubhalisa zokuphila ewusizo siyoshintshwa. Lokhu, lokhu kungathinta balandise ukwehla kwempahla angaphatheki.

izinhlobo amafa angaphatheki

Impahla angaphatheki lenkampani kufanele zabelwe ilungelo elehlukile:

• isofthiwe ye-PC, egciniwe.
• Industrial design, okusunguliwe, ukukhethwa impumelelo, imodeli Umbuso indawo. Leli lungelo iyona umnikazi wento.
• Igama lophawu ye endaweni womshini imikhiqizo.
• Izinhloso ze-copyright futhi amalungelo ezihlobene nezinto okuqondene inkampani.

kokuthola izimpahla angaphatheki

Indlela ejwayeleke kakhulu yokuthandelwa zicatshangelwe imali. Ngokusho isigaba 6 amalungiselelo ehambisana, intengo kwempahla angaphatheki Kumiswa njengoba isamba izindleko langempela ukuthenga ngaphandle i-VAT kanye nezinye imali ukuyithola, ngaphandle njengoba kuchaziwe kule nomthetho. Njengoba ingaba njengesihluthulelo imali langempela:

• Imali ekhokhwayo ukuze kukhululwe umdayisi ngokuhambisana nemigomo yenkontileka lwesabelo kwamalungelo.
• Customs kanye nezimali-patent, Izimali zokubhalisa kanye nezinye izinkokhelo efanayo ngokuqondene yokufuna amalungelo.
• Amanani ekhokhelwe izinkampani ngoba Consulting kanye nezinsizakalo kwaziswa, okuyizinto ezihlobene ukuthengwa kwempahla angaphatheki.
• Amaholo ekhokhelwe inhlangano umlamuli, ngayo nefunda ngayo into wathola kwempahla.
• izintela engeke ibuye.
• Nanoma iziphi ezinye izindleko ezihlobene ngokuqondile ukuthengwa kwempahla angaphatheki.

Uma ukukhokhela NMA lekhontile izitolimende noma inkokhelo engamancozuncozu, izindleko langempela ezilotshwe Inani eliphelele izikweletu. izindleko ezengeziwe zingabikwa kuzona inqubo yokufuna amafa angaphatheki. Lena izindleko beletha izimpahla angaphatheki esimweni kuqhubeke. Lezi zihlanganisa, ngokukhethekile, faka amaholo abasebenza lo msebenzi, izimali ezibanjwayo esihambisanayo lukuphepha emphakathini futhi umshwalense, impahla kanye nezinye izindleko. Uma kukhona izindleko ezengeziwe kwandisa izindleko izimpahla angaphatheki. Njengoba kuboniswe para. 8 PBU 1/2007, izindleko langempela emafeni angaphatheki ungafaki izindleko jikelele kanye nezinye, ngaphandle ezimweni lapho baqondiselwa ukuthenga ngqo kwempahla angaphatheki.

izidingo ezikhethekile

Ukuhlolwa kwempahla angaphatheki, ukubaluleka kwalo kunqunywa nge ukuthengwa izimali zakwamanye amazwe kufanele senziwe ruble. Recalculated ngesilinganiso Central Bank, nesebenzela ngesikhathi kuthengiselana ukuthola impahla manje, ukuphathwa zokusebenza nokuphathwa kwezomnotho. Ngokusho para. 27 weMithethonqubo "Accounting ka angaphatheki amafa ezimali", ukuthakazelelwa lenkampani ingachazwa njenge umehluko phakathi yentengo ibhizinisi (njengoba othengiwe iyonke) kanye intengo (ku ibhalansi) kuzo zonke izibopho zayo kanye nezinsiza. idumela Negative ubonakala isaphulelo anikezwe kumthengi, ngokungabi bikho isici kokuba amakhasimende abaqotho, izinga efanele, yokuthengisa namakhono ukumaketha, ukuphathwa isipiliyoni, ukuxhumana ibhizinisi, labasebenzi abaqeqesheke nokunye., Futhi umuntu ufunyenwe njengoba engenayo eza isikhathi. Esikhathini Tax Code, akukho mthetho esikhethekile lokulandisa izikweletu kanye amafa etholwe yokufuna inkampani. Nokho, ngo-Encwadi Ministry of Finance okungukuthi, incazelo. Lithi isibopho ukuba uthenge zaba e ibhalansi lesi silinganiso, futhi enomlando ongemuhle, akhonza njengesigaba imali umthengi - esikhathini lapho, eqinisweni, wathatha ukuthengwa.

izinqubomgomo zokubalwa

nezimfuneko zawo kwakha luhlaka kulawulwa Regulations. Ubeka izinto eziyisisekelo ukwakheka (KUSEKELA Ukukhetha), kanye nezinqubomgomo ukuvezwa (ukuvezwa) ezimali izinkampani esebenza njenge izinhlangano ezingokomthetho, ngokuvumelana nomthetho. Okuhlukile izikhungo kwesabelomali kanye nezinkampani credit. Inqubomgomo ezimali le nkampani kuyinto ukunikeza izindlela sokulinganisela. Ngokusho abathi 12 ngakho .:

• Izindlela zokuhlola izinqolobane zokukhiqiza, udaba izimpahla imikhiqizo sidle yayiqeda.
• Izindlela ukwehla kwentengo yezinto ezibonakalayo, izimpahla angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi.
• Izindlela sokuqashelwa imali evela kumasevisi, ukuthengiswa kwempahla, ukusebenza umsebenzi.

Ngokuvamile, lokhu kuhlanganisa noma iyiphi izindlela ezihlakaniphile ezivumelana isigaba 11. Uma ngesikhathi yokubika akuqinisekwa ngezimo futhi izenzakalo, e akwazi ayingabaza nokusebenza ukukhathalela uya zokukhiqiza, inkampani esingenhla kufanele lukhombise kuso futhi uchaze ngokucacile lokho kungenxa. Ngokusekelwe osekushiwo, singasho ukuthi inkampani kwetinhlavu nqubomgomo kumele adalule izindlela zokubala ukuthi abe nomthelela obalulekile nokuvivinya okwalandela abantu ekuthathweni kwezinqumo nentshisekelo ezimali. Njengoba aziwa kanje, futhi kungesemehlweni ukusetshenziswa okuyinto hhayi kungaba ukuhlaziywa onokwethenjelwa isimo sezimali, ukunyakaza kwezimali noma ukusebenza kwenkampani.

Izibonelo accounting okufakiwe

Kukhona imiyalelo ezikhethekile ngokugcina izinto engenayo kanye nezindleko Isabelomali ibhizinisi. Ngokusho kwakhe, uma ubhala kuzinto kwempahla angaphatheki intengo kuyehla inani ukwehla eseqongelelwe esikhathini wokusebenza, uma kucatshangelwe ku MF. 05. Kukuthinta kanjani? Lokhu ukuxhumana kulotshwe loan, "Amafa angaphatheki" (by 04) kanye debit. 05. Inani asalile ka umhlala amafa angaphatheki iyadonswa kusukela CQ credit. 04 ku MF lasebhange. 91 "Okunye engenayo kanye nezindleko". Ibhalansi ye-akhawunti yokugcina isethwe inyanga ngayinye ngokufanisa credits kanye ukudonswa kwemali. It is emalini subaccount 9 "Ibhalansi nezinye izindleko kanye engenayo" ku MF. 99 - "Lo ukulahlekelwa futhi inzuzo."

Impilo ewusizo

Wamukele accounting kwempahla angaphatheki usethe isikhathi wokusebenza. Ekupheleni kwaleyo nkathi, izimpahla angaphatheki kufanele ukwesulwa. Le nhloso kufinyelelwa ngesisekelo isenzo, letakhiwe umsebenzi okhethekile. Ukwakheka kwalo inquma ikhanda lenkampani. Ngokuhambisana isenzo, evunywe ikhanda ibhizinisi, into izimpahla angaphatheki zisuswa emalini akhawunti. Lena ikhadi irekhodi. Ukwehla kwentengo kwempahla angaphatheki inqanyulwa kusukela ngosuku lokuqala lwenyanga, lapho efika kuwo, phakathi kwesikhathi lapho ulindele ukubuyiselwa yona iphelele yentengo yefa angaphatheki iye yenziwa. Le nkampani, awathathe ungumnikazi amafa angaphatheki, intengo yokuqala 18,000 p. (Ngaphandle kwe-VAT). inkathi yalo msebenzi lishone ngemuva kweminyaka emihlanu kanye iphela ngo-December. Ukwehla kwentengo izindleko enqwabelene ngesikhathi ukusetshenziswa, kuyoba 30 ngoNovemba 17, 700 r. Ngo-December, inkampani kumele wenze amarekhodi athile 'njenganekhono amafa angaphatheki ukusebenza. Wiring kumele kube yilawo angenza.

Bhala-off kwempahla angaphatheki

imisebenzi yenkampani kukhona isimo ngempela njalo lapho, ngenxa yezizathu ezihlukahlukene izimpahla angaphatheki babe engafanele ukusetshenziswa ngokwengeziwe. Kulokhu, ukukhanselwa Kwenziwa. Lo mcimbi aphethwe ngokuhambisana isenzo, okuyinto nguleKhomishane futhi kuvunywe ukuphathwa kwenkampani. Lowo Mbhalo wangonyaka we kumele ibalule:

• Inani kokuqala yefa angaphatheki letawubhalwa off.
• Intengo asalayo isihloko.
• Ukwehla kwentengo lemali enqwabelene ngesikhatsi kokuhlinzwa.
• Izizathu, ngokuhambisana lapho bhala phansi kanye neminye imininingwane.

Mthetho evunywe ukuphathwa, udluliselwa uMnyango ezimali lenkampani. Kukhona inothi ukuthi NMA ukuthi iqedwe, futhi zenziwa irekhodi efanele. Kanye amafa ukwesulwa futhi icala layo isikhathi yokusebenza ukwehla lemali. NMA Ayisebenziseki awukwazi ukubamba iqhaza enqubeni ukukhiqizwa futhi imali. Salvage kubonakala kulandela.

Ukunciphisa imali kwezomnotho ibhizinisi ku nokulahla yefa angaphatheki kubhekwa umongozima. It isethelwe n. 2 Imithetho. Ngesikhathi esifanayo, ngokuvumelana para. 11 idokhumenti efanayo, izindleko ezihlobene anawo, ukudayiswa kanye nezinye bhala-offs kusho ngaphandle kwemali, ezibhekwa kunciphise nezindleko.

itayitela isipho

Ngokuhamba evamile yebhizinisi inkampani okusemandleni ukuze banikele yefa angaphatheki. Lokhu iyawakha itayitela isipho. Ngokusho Art. 423 ukundlulisa Civil Code kubhekwa oludlulele uma iqembu ukuhlinzeka ukuthi ayikho enye indaba ongawamukeli okukhokha kuye noma ecutshungulwayo eyigugu. Ngo Art. 574, n. 2 GC, kwatholakala ukuthi, uma onikelayo evelelwa izenzo jur. umuntu, futhi izindleko ukudluliswa kuyinto izikhathi ezingaphezu kuka-5 ukukhokhelwa ubuncane nyanga zonke zomsebenzi, inkontileka umnikelo kuphothulwe ngokubhala. Kulokhu, ukudluliswa oludlulele akuvunyelwe phakathi izinkampani commercial (ngaphandle izipho evamile, intengo zazo akazidluli omisiwe amaholo).