Akhawuntingi yemboleko accounting. mboleko elifutshane elide. mboleko yebhanki

Accounting - inkqubo apho Iirejista amashishini iinkonzo zemali zibonisa iintengiselwano zoshishino ezinxulumene mboleko. Yintoni ingakumbi kweerekhodi data? Ngenxa ezithunyelwe karhulumente lobalo-amatyala ixesha elide elivunywe iikhredithi elifutshane elide kunye mboleko?

Yintoni yahlukile kwi-mboleko ngetyala?

Okokuqala, sihlolisise ezinye nemiba yeengcingane izibophelelo ingxelo ngawo. Ngoko ke, ngaphambi kokuba kuqwalaselwe indlela yaphunyezwa accounting leekhredithi kunye mboleko e accounting, ungenza ukuhlola umahluko phakathi kwabo. Ezi nqobo bungabonakala ngokubhekisa nezibonelelo zomthetho yoluntu eRashiya.

Ngokuphathelele mboleko: ngokutsho isivumelwano, iqela elinye ukukhonza umbolekisi, kuya ilifa kwenye inkampani - umboleki, imali okanye ezinye izibonelelo, kwaye emva kokuba neyesibini ngelixa ubuyisela impahla yokuqala okanye elilingana nayo.

isivumelwano semali-mboleko ukuze isayinwe zombini ngumbutho kunye nabantu emzimbeni. Esi sivumelwano kufuneka lubhalwe phantsi, ngaphandle kokuba umthetho inikeza kwezinye iimeko.

Party ukuya sivumelwano-mboleko eziqhelekileyo inokuba nawuphi na umntu okanye umbutho. elihambisana uhlobo ukusebenza kwaye anelayisenisi njengoko umgaqo azikho kangako. Ukungqinelana nomgaqo-nkqubo leyo ilawulwa ngumthetho yoluntu, ukuze oko zingafumaneka, umzekelo, imali-mboleko evela umsunguli okanye iqabane umbutho.

Ngenxa yoko, i-mboleko - mboleko ukuba kunikwa ukuya entlanganweni kuphela ubume udumo umbutho zemali, busenza ukuba ubukho mvume evela Central Bank of the Russian Federation. mboleko Ukwenza, yena, lwenziwa ngokwesiseko kwemimiselo kweKhowudi Civil, hayi nje kuphela, kodwa eminye imithombo yemali yomthetho. Noko ke, kufuneka anikwe kuphela ngokusekelwe isivumelwano esibhaliweyo. mboleko ebhankini ngokubanzi zithathwa belingqongqo, ezibandakanya nokuhlawulwa umdla.

Imvumelwano phakathi ngetyala kunye neziko zemali obolekayo kwiimeko ezininzi ibandakanya ukubonelela mboleko olufanelekileyo nayiphi na impahla, umelo okanye wenza isivumelwano olukhethekileyo kwinkampani ye-inshorensi. Ngoko, umahluko inqununu ukusuka iikhredithi ngokuboleka kukuba ukuzibophelela Uhlobo lokuqala:

• kulindeleke ukuba ukungena kwizivumelwano nemibutho ezizodwa kwiziko lemali ezivumelekileyo Central Bank of the Russian Federation,
• Oku kuquka ukutshintshwa umboleki oyibolekileyo, kuzo zonke iimeko yemali;
• kulindeleke ukuba angene zomthetho nezobudlelwane phakathi kwamaqela isivumelwano esibhaliweyo.

Imvumelwano phakathi umbolekisi kunye obolekayo zibhalwe zonke imigaqo esisiseko ye-mboleko: le mali ixabiso zidluliselwe ukusuka iqela omnye komnye, ubukhulu kunye imiqathango ye-accrual basis of inzala kunye nezohlwayo.

Bengavumi accounting ngokuba kokuboleka kwimisebenzi accounting

Ngoku yintoni, yintoni izinto inokunxulunyaniswa yemalimboleko ingqalelo accounting Cinga. Ubukhulu becala ingqalelo izivumelwano evela ngokubulawa isivumelwano lweshishini elo, ngokutsho apho ico - umbolekisi okanye umbolekisi, iingxelo, njengoko sibonile ngentla apha, eli ilifa enye - loo mboleki, imali, ngoxa yesibini linyanzelekile ukuba abuyele ngowokuqala ukuba udibaniso kwakhona ukuba ikhankanyiwe kwisivumelwano - kunye nenzala.

Kwezinye iimeko lo mxholo sivumelwano kuba izinto eziphathekayo - indawo okanye izixhobo, imveliso ngokwasengqondweni (umzekelo, software). Kwiimeko ezinqabe kakhulu, obolekayo bekumele ukuba abuyele imali encinci kuno lithatyathwe phantsi kwesi sivumelwano. Ngokuqhelekileyo, oko kunokwenzeka, ukuba amaqela kwisivumelwano - i-Central Bank of the State apho umgaqo-nkqubo olawula irhafu inzala ezimbi, ngokunjalo namaziko abucala-bank. Izinga RF Central Bank engundoqo ngoku kakhulu phezulu, ngoko mboleko ezisesikweni phakathi kwabadlali ezahlukeneyo kwimarike, phantse lonke kufuna intlawulo umdla.

Accounting ukuze mboleko ingxelo luqhutywa akhawunti ezizodwa 66 no 67. I yokuqala ibonisa ukusebenza mboleko zexesha elifutshane, le yesibini - on the ixesha elide. Umyalelo we-mali olufanelekileyo evunywe yi kumthombo eyahlukileyo yomthetho - PBU 15/2008. Siza kufunda ngakumbi ngendlela apho ezi nkqubo yenziwa ngokwesiseko imiqathango yomthetho lolawulo.

Unyango sobalo imicimbi engekenziwa kwi-mboleko kwi-mali: ummiselo olumisiweyo

Ngokuhambelana nomthetho, ekufuneka yenziwe ukugcina-mboleko kwi-accounting, isixa amatyala lweshishini - ukuba umboleki, ibonakaliswa phaya kwiirejista accounting ngokusekelwe kumxholo kwesivumelwano kunye endodeni. Ulwazi malunga kwemali mboleko kufuneka ngokunjalo zibhengezwe imithombo.

Mboleko kunye yemalimboleko zahlulwa ngeentlobo-2 - zexesha elifutshane elide, kunye iirekhodi zabo zigcinwa kwi-akhawunti leyo zidweliswe ngasentla. Iindleko mboleko ezinxulumene kufuneka ziboniswe accounting ngokwahlukileyo ukusuka iimali eziqokelelwe phantsi sivumelwano semali-mboleko. Ezi ndleko kubhaliwe kumaxwebhu ingxelo kwelo xesha, apho wabonakala. Kufuneka kwakhona ngokufanayo yafakwa isakhiwo ezinye iindleko zalo mbutho.

Nokusetyenziswa mali akhawunti ingxelo ekhethekileyo ezihambelana inqununu okanye inzala elinelweyo-mboleko okanye ezona khredithi ixesha elide okanye elifutshane eyenziwe entries ingxelo usebenzisa i akhawunti kwengxelo. Cinga Okukodwa yabo.

Isibonelelo nezibopho-mboleko: akhawunti kunye ezithunyelwe

Ngokubanzi, njengoko sibonile ngentla apha, mboleko ixesha elide elifutshane elide kunye neekhredithi kubhalwe kwi-akhawunti ka-66 kunye nama-67 accounting Izibophelelo zohlahlelo ezifanelekileyo unokwenziwa usekelwe ukufakwa kwemizamo yabo kudidi oluthile, kwakunye ngamnye (credit nganye ithathwa ubudlelwane esemthethweni eyahlukileyo).

Imali eyintloko ekufuneka Venture ibhalwe accounting njengoko yinxalenye yetyala otyalwayo xa imali, nto leyo kubonakala kwisivumelwano. Kwakhona, le nkampani kufuneka ziboniswe kwi ulwazi ingxelo malunga mali uncollected ngohlobo mboleko. Iingxelo zemali kufuneka zibhalwe bokudlala liabilities.

iindleko okuboleka kufuneka ziqwalaselwe zodwa ukusuka izixa zabo kwinqununu kwisithuba ubalo elithile kwaye ukuba isakhiwo nezinye iindleko. Akukhathaliseki ukuba iimeko negalelo imali ebolekiweyo. Njengenxalenye yale mali inzala kwiincwadi elongamayo iintambo kusetyenziswa akhawunti mboleko inkampani ezifana 66 okanye 67, elungelelene kwabo abonisa umthombo oluthile lwentlawulo.

Inzala kumatyala kunganxulunyaniswa iindleko ukuthenga izinto kunye nemveliso izibonelelo, ukuba imali oyintloko kwemali ahambelanayo inxulumene ngqo kubo imali de ukuthunyelwa kwezibonelelo ezifanelekileyo. Ukuba le meko ayifikelelwanga, inzala kufuneka luthathwe njengenxalenye neendleko zokusebenza - usebenzisa akhawunti 91.

Imali ezifanelekileyo eyinkunzi ingabhekiswa kutyalo-mali kwizibonelelo non-current. Kulo mzekelo, inzala kwimali-mboleko kuboniswe yi ukuthunyelwa:

• kwi 08, kwakunye yinqununu mboleko ugcino beMali umdla kwimeko zihlawulwe phambi kokuba loo mzuzu xa imali zibekwa kwi ukusebenza;
• debit kunye credit akhawunti iingxelo ezinkulu 91, ukuba imali efanelekileyo zidweliswe emva kokuba ii-asethi ezisisigxina ziye zathathelwa imveliso.

Ukuba imali ibuyiswa emva kwexesha, okanye ukuba inzala ehlawulwa semva, izohlwayo phantsi kwesivumelwano mboleko luya ziboniswe accounting esebenzisa ngokuthumela i-akhawunti debit 91.2.

Ngoko ke, ukuba imali-mboleko ethathwe esetyenziselwa iinjongo zotyalo-mali izinto ezingahambiyo, le mali uthwala akhawunti zabo nge imicimbi zilandelayo:

• Ar 08, Km 66 (okanye 67) kwiirejista accounting, ukuba iindleko ukuboleka batshintshelwa ogwetyelweyo otyalwayo kwixesha xa ii-asethi ezisisigxina zifakwa ukusebenza okanye, umzekelo, zihlawulelwa ebhalisiweyo ezinxulumene ezingenakuchukunyiswa;
• Ar 91, Km 66 (okanye 67), ukuba inzala kuvela emva imicimbi ekhethiweyo.

Kufuneka kuqatshelwe ukuba ukuba mboleko kuhlala yi kwishishini kunye semva, izohlwayo ebonelelwe yi isivumelwano zifakiwe kwi isakhiwo iinkcitho, ezithi ke zithathwe non-ukusebenza. Kulo mzekelo, iintambo kwakheka kwi-akhawunti debit 91. Noko ke, kamsinya nje mboleko liyavuzwa okanye imali-mboleko, kwi-mali ohambelana nokusebenza kuqinisekiswa ingxelo elandelayo kwiirejista: AT 66 (okanye 67), CR 50 (okanye, umzekelo, 51, 52 okanye 55).

Amatyala seyibuyisiwe ngexesha kwaye ezo zenziwe emva kwexesha elimiselweyo isivumelwano, kufuneka ziqwalaselwe zodwa. Accounting ukuze kokuboleka yexesha elifutshane kunye nohlobo ixesha elide kuliwa, njengoko sele siyazi, ukuba aphinde enza yodwa. Kuluncedo ukuba siqwalasele izinto ezichaphazela yohlobo ngalunye lwemisebenzi accounting.

accounting neembopheleleko

Ngokuphathelele izibophelelo ixesha elide - kukho 2 iindlela eziphambili of accounting.

Okokuqala, sinako ukwenza kweentambo kwi-akhawunti 67 phambi komhla ukukhula kwe-mboleko okanye imali-mboleko liphela. Okwesibini, iintengiselwano ukuze ziboniswe kwi-akhawunti kude kufike ixesha lokuba izibophelelo ezichaphazelekayo lokuvuthwa iya kuba ziintsuku ezingama-365.

Ukuba ixesha - ngaphantsi, kufuneka lusetyenziswe yi-66, nto leyo zithathelwa ingqalelo, yena, mboleko zexesha elifutshane. Indlela ziboniswe kwi mali mboleko ixesha elide - kwisikim 1 okanye 2, kufuneka lwamkelwe kwi-nkqubo yobalo yenkampani.

Kukho uhlobo eyodwa mboleko - akhiwa yi kunikezelo izibambiso yenkampani. Makhe sifunde ngokweenkcukacha.

Mboleko yokukhutshwa: features accounting

Ngeempawu ukuboleka ku mbuzo ngolu hlobo. Kufuneka kuqatshelwe ukuba iintambo esetyenziswayo ingxelo isibophelelo eso, ngokuxhomekeke ngokufanayo, njengoko kunjalo yemalimboleko eziqhelekileyo.

Eyona iphambili nomfanekiso imisebenzi accounting yenkxaso ukubonakala ngenxa wokunciphisa, kukuba kwimeko baleka izibambiso turnover ngaphezu kwexabiso elibekiweyo, okanye ohambelana kuyo, eMarina zilandelayo ziya kusebenza:

• Ar 51, 66 okanye 67 Kr (ngokwezixa esihambelanayo ixabiso eliyimali ekhutshwe izibambiso);
• Ar 51, Km 98 (zixa ebonisa ukunyuka kwexabiso kuthelekiswa tyalo wesiqhelo ezikhutshiweyo).

Xa le mali ziboniswe kwi-akhawunti 98 kufuneka ngokufanayo ityala kwisithuba sexesha de wenza Securities turnover kwi-akhawunti 91.

Ukuba izibambiso zibekwe ngexabiso eliphantsi ngaphezu ngegama, umahluko ahambelanayo kufuneka abekwe ngokufanayo ngaphakathi ixesha ingeniso iqhina kunye irekhodi 91,1 DR, CR 66 (okanye 67).

Le nkampani phantsi kwe nkqubo sobalo apho i-akhawunti yobalo phantsi iikhredithi-mboleko, ndingayilunmgisa na lonto ukuhla kwixabiso nezibambiso ezikhutshwe ngaphambili kufuneka ithathelwe ingqalelo xa isakhiwo iindleko senziwa. Ukuba kunjalo, andule ukunyusa ngenxa nitrogen imicimbi zoshishino kwi ingxelo Iirejista DR kweentambo 97 isetyenziswa Cr 66 (okanye 67).

Ukunyuka kwixabiso elifikelelekayo-mboleko ngokunxulumene neendleko indawo yakhe ifakiwe neendleko zokusebenza isakhiwo qho ngenyanga ngelo xesha Ukubolekisa izibambiso usebenzisa amangeno lobhaliso ilandelayo: Hlaz 91.2, 97 Km.

Inzala kufuneka zibhalwe ngokwahlukeneyo kwinqununu. Bonakalisa imisebenzi kunye nabo njengenxalenye zibe ngemixokelelwane wenza usebenzisa ukurekhodwa Ar 91.2 Km 66, 67.

Le nkampani unokuseka kwi izinga nkqubo yobalo apho ingxelo yeendleko-mboleko kunye iikhredithi ukuhlawulwa kwenzala iintambo, nto, iza kufakwa kwi isakhiwo iindleko senziwa. Uthe ngoko Ar zikagesi 97, Rm kusetyenziswa. 66, 67.

Isixa senzala kwi izibambiso, lo gama ingeniso yazo ikhutshwa phandle, yakha neendleko zokusebenza - yenza up imali irekhodi yakhe ngenyanga ibhalwe iAri 91.2 Km. 97.

iindleko ezisisiseko ezongezelelweyo izibopho

Iindleko evela ekusetyenzisweni kwemali waboleka ngoku ukuze ube eyintloko okanye ezongezelelweyo. I yangaphambili zibandakanya, ikakhulu, inzala phantsi isivumelwano. Iqela lesibini rhoqo - exchange umahluko rate.

Iindleko eziphambili ekufuneka zibandakanywe isakhiwo iindleko zokusebenza yenkampani. Ukuze athathe kakuhle ingqalelo kulo mzekelo, imali-mboleko, iingcingo kufuneka isicelo: 91.2 Am, Km. 66 (okanye 67).

abo ezinxulumene yabameli beenkonzo intlawulo ekusetyenzweni mboleko, abacebisi ukuze iindleko ezongezelelweyo kakhulu. Kwakhona le iindidi ezifanelekileyo iindleko eyamkelekileyo ziquka iirhafu kunye nemirhumo. Ukuze ukuthatha efanelekileyo ingqalelo inkqubo-mboleko okanye ngekhredithi, iingcingo, ezi zilandelayo: 91.2 Am, Km 60 (okanye 76).

Accounting lwetyala kunye nokuthengwa asethi ezisisigxina

bokuqonda ezithile olwenze Accounting-mboleko kunye neekhredithi, ngoku zinokuhonjiswa ngenjongo utyalo-mali kwii-asethi ezisisigxina. Indlela kanye Ingxelo ezi zibophelelo kuxhomekeka enoba kukho intlawulo lokuyimfihlo mali efanelekileyo. Ukuba akunjalo, zithini iindleko sizibandakanya nokuqwalaselwa mboleko ziqukiwe isakhiwo iindleko zokusebenza.

Uluhlu ezithile-asethi ezisisigxina, akufuneki kuhlawuliswa lokuyimfihlo, ebhalwe Russian Standards Accounting. Accounting ukuze mboleko, ukuba ixabiso, oko kujongwe ukuba kuquka iindleko kubo iindleko zokuqala kwezixhobo ezinxulumene asethi ezisisigxina. Le nkqubo ehambelana zingasetyenziswa ukuba:

• inkampani iindleko ezinxulumene ukufunyanwa okanye ukwakhiwa asethi ezisisigxina;
• ngenxa sokudluliselwa inzala processing mboleko okanye imali-mboleko;
• OS into iqukiwe isakhiwo mali eyinkunzi.

Enye kwingongoma ebalulekileyo - OS into akufuneki ukusebenza.

Ukuze ingxelo mboleko wesekethe ochaphazelekayo kunye namatyala,-akhawunti kufuneka usebenzise accounting ezikhethekileyo - 08. Ngenxa nokufakelwa yayo ezikhandelwa usebenzisa Ar 08, Km 66 (okanye 67). Kodwa ukuba iimeko eziphawulwe azenzeki, iindleko liabilities ibhalwe ngaphakathi iindleko zokusebenza. Kulo mzekelo, eMarina debit 91.2, Rm. 66 (okanye 67).

Accounting ukuze imali yokuthenga izinto eziza kusetyenzwa

Le nkampani ungenza ngaphandle mboleko yebhanki okanye mboleko amaqabane ukuba ufuna ukutyala izinto ezisetyenziswa kwimveliso. Ukuze akhawunti for ezinjalo izivumelwano kweentambo esebenzayo kwafakwa kuyo inzala zifakiwe isakhiwo iindleko: Ar-10, Rm. 66 (okanye 67).

Qaphela ukuba inzala ehlawulwa wolandisa ixabiso izinto kuphela xa bathe baya kuhlawuliswa kude ukuthunyelwa kwezibonelelo ezifanelekileyo kweli yokugcina yenkampani. Ukuba babathethela emva wokuposa, inzala kufuneka zibandakanywe isakhiwo iindleko zokusebenza. Isebenzisa i ukuthumela debit kunye 91.2 bill.

Accounting nowuthsi promissory

Makhe sihlolisise omnye umba obalulekileyo lobudlelwane nababolekisi kunye kubaboleki: akhawunti mboleko enxulumene inqaku promissory. imisebenzi Business, leyo kunxibelelana kubo, iyabonakala ukuthunyelwa:

• Am 51 (52), Km 66 (okanye 67), xa sekufuneka ukuba ifunyenwe ngemali;
• 91.2 dt, Km 66 (okanye 67) kwezinye iimeko.

Inzala okanye, icala, isixa-mali ibonakalisa ukuhla kwamaxabiso amatyala mazibalwe ngendlela efanayo, kangangokuba izibophelelo evela kwinkampani ngenxa nomba izibambiso. Wokuvala phantsi amanqaku promissory turnover imisebenzi eyenziweyo ngokwe isaziso lombutho logcino zokusonjululwa ityala ngokubhala DR 66, 67, Km 62, 76.

Ukuba umbutho lowo ilifa kulo, ibuyisela nemali evela ebhankini kwi-akhawunti lokuncitshiswa kweendleko setyala ngenxa ukuphula isivumelwano uMenzi yokuqala, iintambo asetyenziswa AT 66, 67, Km 50, 51.

Ukuba ngaphakathi zokuhlala ngokuqinileyo kunye nabathengi okanye abathengi akhawunti ezifunyanwayo, ezo olubekwe yi amanqaku promissory, ezo kufuneka ithathelwe ingqalelo xa debit accounts kwengxelo.

Ukuba inxaxheba kumaqumrhu ezinxulumene nezoqoqosho lenkampani kunye izibalo Bank, le Noteholders okanye umbolekisi, ngenxa yabo lwenziwa kusetyenziswa akhawunti 66 okanye 67 ngokwahlukeneyo.