Accounting kunye neendlela zokusasaza kunye neendleko ezingaphezulu yemveliso jikelele

Ingeniso nasiphi na isifundo lomsebenzi koqoqosho kuxhomekeke ukuchaneka bokucingisisa kwaye accounting iindleko. noun lwabo, ulawulo, uchaphazela iindleko ukuhanjiswa kwempahla (iinkonzo), lunciphisa ubungozi amagunya yerhafu izohlwayo. Ngelo lokuqala zekhampani nganye izicwangciso kwaye lenza uluhlu lwe iindleko eziyimfuneko ukuze kuphunyezwe iinkqubo zemveliso. Into ebalulekileyo kubonisiwe nkqubo yobalo, zezona iindlela lonikezelo kunye nemveliso jikelele neendleko ezingaphezulu zeshishini.

ngezigaba iindleko

nkqubo lwentengo idityaniswe nembono imeko lemalike ngokuphathelele kwiintlobo ezithile iimpahla, iinkonzo okanye imisebenzi, kwaye kulawulwe iindleko kungenxa mali yenzuzo ukuze utyalo okanye ukwabiwa iindleko zorhwebo. iindleko zemveliso - ixabiso rhoqo, nto leyo umdibaniso kuboniswe iindleko ezizizo. Price of impahla (imisebenzi, iinkonzo kunye nempahla) kuquka iindleko zokuthenga, iindleko usasazo kunye mali yenzuzo.

umbutho ngamnye kule nkqubo yobalo Iifomu nemimiselo elawula unyango kwendleko, iindlela zokusasaza ubhale-ukudela. Accounting izenzo olumisiweyo (Tax Code, PBU) ekucetyiswa uluhlu kunye nokwahlulwa iindleko ezinxulumene kwindleko. Izinga ukusetyenziswa lento nganye lufumanisa amaxwebhu lwangaphakathi lweshishini. Iindleko zihlelwa ngokwemimiselo ezahlukeneyo: .. Kwi isiqulatho kwezoqoqosho ukuvela kwexesha, ubume, ngokutsho indlela zibandakanyiwe iindleko zemveliso, njl Kuba ukuyilwa ukubala zonke iindleko zahlulwe zibe ngqo nengxelo-ntetho. Umgaqo ukufakwa kweendleko ixhomekeke kwinani iintlobo imveliso yenkampani okanye iinkonzo ezinikezelweyo. Iindlela ukuhanjiswa neendleko ngqo (umvuzo, izinto, lokuyimfihlo kwezixhobo eyinkunzi) kunye ngqo (ODA VPS) iya kumiselwa ngokungqinelana nemimiselo kunye nemimiselo lwangaphakathi kwe nkampani. Ukuze ufumane iinkcukacha ezingakumbi kufuneka ingqalelo iindleko zolawulo ngokubanzi, ezifakwe kule ndlela yokwabiwa iindleko.

ODA: ukuzimisela ukubunjwa

Xa isakhiwo sokuvelisa olubanzi, ejolise ukukhululwa kweeyunithi eziliqela imveliso (iinkonzo, isebenza), kwishishini lifumana iindleko ezongezelelweyo, engenakuthanani ngokungqalileyo umsebenzi kwinqununu. Kule akhawunti yale hlobo inkcitho kuyimfuneko ukugcina kwaye ziqulathe iindleko. ODA ine isakhiwo ilandelayo:

- ukuphelwa lixabiso, ukulungiswa kunye nokugcinwa kwezixhobo, oomatshini, ii-asethi ezingaphathekiyo ngeenjongo zemveliso;

- umxholo, le yotshintsho ivenkile;

iminikelo ezinxulumene (FSS, i FIU) kunye umvuzo lwabasebenzi bakhonza inkqubo yokuvelisa -;

- eziluncedo (umbane, ubushushu, amanzi, igesi);

- nezinye iindleko ezinxulumene ngqo ne ngenkqubo yemveliso wakhe wolawulo (kusetyenziswa uluhlu bhala-off, i yenu, iindleko zohambo, irente yesakhiwo, iinkonzo zangaphandle, ukuqinisekisa indawo yokusebenza ekhuselekileyo, okubhalwe leeyunithi inkxaso: iilebhu, iinkonzo, amasebe, yokuqeshisa iintlawulo). iindleko zemveliso - iindleko ezinxulumene nolawulo esisiseko inkqubo, ukugcina nokuxhasa iiyunithi, babandakanyiwe kwamaxabiso neendleko ezingaphezulu.

accounting

Iindlela Ukwabiwa ezihamba kunye neendleko ezingaphezulu zisekelwe kwixabiso elipheleleyo ezi parameters okongezeleke xesha. Ukuze gabalala kolwazi ODA etshatini-akhawunti lokwandisa irejistri №25 enikiweyo. iimpawu zayo: esebenzayo, ngokudibeneyo ukwabiwa, akukho imali eseleyo kwi ekuqaleni nasekupheleni kule nyanga (ngaphandle kokuba kulungiselelwe yi-nkqubo accounting), iingxelo analytical zigcinwa ngamasebe (iivenkile, isebe) okanye uhlobo lwemveliso. Ngexesha elithile kwi debit akhawunti 25 oluhlala iinkcukacha iindleko ezenziweyo. zihambisana angafuna zibandakanya imisebenzi elandelayo.

• Am 25 Km 02, 05 - eyabelwe ODA isixa kuvavanywa wamaxabiso OS, IA.
• Am 25 Km 21, 10, 41 - iimveliso ze ngemveliso yazo, izixhobo, uluhlu ngemali iindleko zemveliso.
• Dr 25 Cr 70 69 - elingathathwanga s / n ODA abasebenzi, wenza iminikelo mali extrabudgetary.
• Am 25 Km 76, 84, 60 - phezu iindleko ezihamba eyabelwe invoyisi kwabakhi abaza iinkonzo ezinikezelweyo, umsebenzi owenziwa, isixa kuxhuzulwa nokunqongophala etyhilwe iziphumo ze-inventri.
• Debit akhawunti turnover 25 isixa iindleko zokoqobo kwisiphelo sexesha ngalinye ingxelo ethe kutsalwa kwi-akhawunti (23, 29, 20). Zilungisiwe ngokulandela ungeno accounting: Hlaz 29, 23, 20 KT 25 - iindleko eliqokelelweyo icala ukuya abangabancedani, amashishini eziphambili okanye inkonzo.

ukwabiwa

Isixa neendleko zokuqhuba nga ngokubonakalayo ukwandisa iindleko zemveliso, imisebenzi yavelisa, iinkonzo ezinikezelweyo. Xa izityalo ezinkulu mveliso ODA izicwangciso yaye yaqalisa ingcamango "isantya sokuqukuqela", ukuphambuka i index safunda ngenyameko isebe yohlalutyo. Imibutho benza ekudalweni uhlobo olunye lwemveliso, zenziwa iindlela zokusasaza kunye nemveliso jikelele zokuqhuba ishishini hayi, isixa sazo zonke iindleko kufakwa ngokupheleleyo kweendleko. Ubukho kweenkqubo ezininzi kwezoshishino kuthetha imfuno lokuquka bonke iindidi iindleko ekubaleni ngamnye kubo. Ukusasazwa imveliso jikelele kudla Amaxabiso anokuba kuthi ngeendlela ezininzi:

1. Ngokomlinganiselo Isalathisi isiseko ekhethiweyo ngcono ukuba ingqamana iqela ODA kunye isixa output (umthamo kwempahla eveliswe, ingxowa-mali yokuhlawula abasebenzi, ukusetyenziswa izinto ekrwada okanye materials).
2. Ukugcina accounting eyahlukileyo ODA ngohlobo ngalunye imveliso (iindleko zibonakaliswa kwi-sub-akhawunti analytical ukuba zivulwe kwirejista №25).

Kuyo nayiphi na indlela lobeko ukunikezelwa iindleko ngqo kufuneka ilungiswe kumgaqo-nkqubo yobalo yenkampani kwaye oku akungqubani imimiselo (PBU 10/99).

VPS, ukwakheka, ukuzimisela

Iindleko zolawulo kunye yesondlo ixabiso elibalulekileyo kwamaxabiso eemveliso, imisebenzi, iimveliso, iinkonzo. iindleko zoshishino jikelele ke bazenzela ebonakalisa iindleko zolawulo, zibandakanya:

- nokugcinwa kunye nezibonelelo yesondlo, izakhiwo non-mveliso (iiofisi, iindawo zolawulo) iintlawulo zengqeshiso;

- iminikelo mali zentlalo yemivuzo yabasebenzi nokuphatha;

- unxibelelwano kunye neenkonzo Internet, ukhuseleko, i-imeyile, Consulting, iindleko zophicotho;

- Uncipho izinto non-imveliso;

- ntengiso (ukuba ezi ndleko azisebenzi ukuya kurhwebo);

- zokubhala, eziluncedo, iinkonzo zolwazi;

- iindleko zoqeqesho kwabasebenzi kunye nokuhambelana nemigaqo nokhuseleko emsebenzini;

- ezinye iindleko ezifanayo.

Umxholo izixhobo zolawulo eziyimfuneko ekuphunyezweni neenkqubo zokuvelisa kunye nokuthengiswa kwemveliso ngakumbi, kodwa umlinganiselo ophezulu kolu hlobo inkcitho kufuna yokurekhoda rhoqo esweni. Kuba imibutho ezinkulu, ukusetyenziswa indlela eqhelekileyo ye zibiza VPS ayamkelekanga, ekubeni iintlobo ezininzi iindleko zolawulo ezi okanye ungangenisa iintlawulo ngexesha elinye-zigqithiselwe iindleko zokuvelisa ngokwezigaba, kwisithuba sexesha elithile.

accounting

Score №26 yenzelwe ukuqokelela ulwazi malunga iindleko zolawulo yenkampani. iimpawu zayo: esebenzayo, zokwenziwa, ngokudibeneyo bomtya. Ivala ngenyanga eyilwayo-20, 46,23, 29, 90, 97, ngokuxhomekeke iindlela zokusasaza kunye neendleko ezingaphezulu yemveliso jikelele bamkela amaxwebhu lwangaphakathi lolawulo lweshishini. accounting kohlaziyo enokwenziwa ngokwemeko iiyunithi (amasebe) okanye iindidi zemveliso (imisebenzi eyenziwa, iinkonzo ezinikezelwa). imisebenzi eqhelekileyo kwi-akhawunti:

• Am 26 Km 41, 21, 10 - Xa bexhobile itsaliwe iindleko zokwakha, nempahla eliphakathi.
• Dr 26 Cr 69 70 - yabonisa ipeyiroli yolawulo kunye nolawulo lwabasebenzi.
• Am 26 Km 60, 76, 71 - kule iindleko jikelele eyabelwe iinkonzo kwimibutho engaphandle, zahlawula abanikezela okanye amaqumrhu ingxelo.
• Dr 26 Cr 02 05 - lokuyimfihlo ethe of non-imveliso asethi ezingaphathekiyo kunye nempahla ezisisigxina.

Iindleko ngqo kwemali (50, 52.51) adla ezijongwa njengenxalenye VPS. Ngaphandle isenokuba ukubizwa kwenzala kwimali-mboleko kunye yemalimboleko, lo gama indlela emtshatweni kufuneka zibhaliswe kwi-nkqubo kwengxelo.

bhala-off

Zonke iindleko jikelele zihamba ngokwemiqathango imali njengoko debit akhawunti turnover 26. Ekupheleni kwethuba zibhaliwe phantsi emhlabeni, ukusisevisa okanye izincedisi ukwenziwa, zifakiwe kwamaxabiso eemveliso ukuba kumiliselwa, zinxulumene ihlawulelwe iindleko okanye inxalenye mayibhekiswe ilahleko yenkampani. Iingxelo zemali yale nkqubo kubonakala:

• Ar-20, 29, 23 CR 26 - VPS ifakiwe iindleko engundoqo imveliso, ulondolozo kunye namaziko abancedisayo.
• Am 44 90/2 Km 26 - iindleko jikelele acinyiweyo nezoshishino, isiphumo zemali.

ukwabiwa

iindleko zoshishino jikelele ziyacinywa kwiimeko ezininzi ezifana projektha, okt. E. Ngokwesilinganiso sedata ekhethiweyo. Ukuba le hlobo indleko na ixesha elide, kungcono ukuba ziqukwe ngamaxesha elizayo. Bhala-off iya kuba iinxalenye ezithile xa ebiziwe. Iindleko jikelele semi-bume ngemali umphumo zemali okanye ifakiwe ixabiso impahla eyenziweyo (amashishini zorhwebo okanye abaniki-zinkonzo). Distribution Indlela kulawulwa amaxwebhu lwangaphakathi.

1C

Okwangoku zemali iindleko ezihamba kunye jikelele nokubaleka zivezwa iziseko accounting iqela 1C. Iindlela zokusasaza yeendleko ngqo kulawulwa izicwangciso ezizodwa. Xa kubalwa iindleko ODA kunye VPS kufuneka kwi tab "imveliso" ukubahlangula iibhokisi ecaleni isiseko evunyiweyo. Xa ubhala off iindleko zale kuyimfuneko ukubeka umhla kunye nemali. Kuba ngokuqukwa kwiindleko isiphumo zemali izaliswe kwi tab ahambelanayo. Xa uqala umsebenzi "lokuvala ixesha 'iindleko ezihamba kunye jikelele nokubaleka ethe nge-25 ne-26 iirejista, zitsalwa ngokuzenzekelayo debit ezi akhawunti. Le nkqubo yenza iindleko kwimveliso ogqityiweyo.