Balance sheet Ulwahlulo kwi litsha: iimpawu kunye nefomu

Kwinkqubo yokwenza ushishino ukususela kumaxesha ngamaxesha kukho imfuneko ngokutsha inkampani, oko kukuthi, naziphi zayo kwelinye iziko, nokufunxwa okanye kukhuthaza kwisebe kwiyunithi eyahlukileyo zokwakha. Oku kutshintsha impahla kunye namatyala nkampani. Ii-asethi namatyala benkampani ukulungisa umhla tshintsho, efikelela kwi-sheet ngokwahlukana lomncono.

intliziyo

kumbutho ngamnye nakwimizi ingxelo yenyanga, iingxelo zekota kunye nezonyaka. I ezimbini zokuqala ziyaqokelelwa qho accrual kwaye iingxelo zethutyana. Ngokutsho para. 275 ka umyalelo 'Malunga ukulungiswa kweengxelo »№ 191n, kwimeko litsha okanye ukutshona mbutho kufuneka kuthathwe ukulawula amalungu kokwahlulwa balance sheet mhla tshintsho.

Ukulungelelanisa

inkampani bahlela, leyo ziyohluka umthamo kunye intsalela lwesakhiwo uyaqhubeka umsebenzi ngaphandle kokuphazamisa imisebenzi. ukulingana Balani kwisebe sabelo kwakheka kwi isiseko ngesigqibo wabaseki. I-zimali kufuneka babele ngokufanelekileyo kwipropati phakathi kwemibutho.

Ulwazi ethatyathwa kwiingxelo yokugqibela banikela, apho kufuneka kusetyenziswe kule mali.

Ifom ethile kokwahlulwa lomncono litsha ayifuneki ngumthetho. Izindululo ngokuba ekwenzeni imali eseleyo eziqulathwe Methodological isikhokelo Ministry of Finance № 44n. balance sheet Ulwahlulo kufuneka siqulathe le ngcaciso ilandelayo:

• igama lenkampani ngokutsha;
• Amagama ezihlangwini;
• uhlobo bobunini bonke abachaphazelekayo ngomhla ingxelo emva kokuba kuhlela;
• asethi, amatyala, equity-zabelo 'lenkampani ngokutsha.

Zonke Iimpawu ukulingana zisasazwe phakathi kwemibutho ezintsha ulwalamano elivunyelwe nabhaliswe kwii isigqibo-zabelo '. Ayikho enye uhlengahlengiso nebhalans-shithi "Inzuzo nelahleko" ayenziwa.

Ukwahlula imali umbutho, ii-asethi zazo yahlulwa phakathi kweenkampani "omtsha", ufundwa Table.

balance sheet Ulwahlulo uya kuba nengcaciso engokuba ratio zamatyala kunye namafa adluliselwe. Iipesenti echazwe kwi header yengxelo ibonisa indlela wahlula elikomkhulu ogunyazisiweyo inkampani "omdala".

amaxwebhu

Xa ukwahlulwa balance sheet le lenguqulelo yenkampani kuyimfuneko kugcino:

• Isigqibo wabaseki lahlukene, ebhaliswe ngokweenkcukacha inkqubo ukuhanjiswa-asethi namatyala, iindlela ixabiso le-asethi kunye nezinye iimeko.
• Iingxelo lweshishini ngokutsha, apho impahla kunye namatyala zixatyiswa ezihlangwini.
• Isenzo-inventri eseleyo nkampani ngokutsha, nto leyo yenziweyo phambi ukuyilwa kweengxelo. Zifakwe kuyo amaxwebhu zaseprayimari kwi amaxabiso eziphathekayo.
• Ukucazulula of ezihlawulwayo kunye kufunyanwa apho ulwazi kufuneka zinikwe ukuba wazise bonke iikontraki malunga kuhlela. Ngaphezu zimelwe uxolelwaniso izenzo imali oyityalayo.
• Act xo yobalo-mali kunye karhulumente mali.
• Uluhlu kwezivumelwano nge shishini, ezo zidluliselwa amalungelo nezibophelelo. It ingxelo zodwa izibophelelo edala ukuba zisalindelwe enkundleni.

Ukusasazwa izinto balance sheet

Sasazaa up-asethi namatyala kufuneka ngokungqinelana nesigqibo wabaseki. Ngoko kuyimfuneko ukuba agcine inani iimfuno. imithetho ngqo kwi nokwabiwa kwee-asethi akukho. Ngokuqhelekileyo, impahla kunye noninzi yagqithiselwa kwinkampani ukuba zifuneka. Oko kukuthi, ilungelo ipropathi enomgangatho ophezulu wokuqonda ifumana inkampani ayisebenzise.

balance cash kwakheka ngokwesiseko iintsalela kwi ngesandla kwaye zonke ii-akhawunti. imali Frozen azifakwanga. Loo nto ukuba singathi enzeka ngamabona-asethi mali kakhulu ulwelo kwi-akhawunti abo babanjiweyo okanye engaphumelelanga iibhanki.

ikomkhulu endala wexabiso nkampani kufuneka alingane kwimali eyinkunzi kwimibutho ezintsha. Ukuba capital ababekelwe iya kuba ngaphantsi kobe engaphambili, ukuba lo mahluko kwandisa njengoko igcinwe yemali okanye ilahleko kunciphisa umbutho "entsha". Kule meko reverse ukhulo lwenkunzi unako ukukhonza njengomthombo ixabiso eyandisiweyo kwipropati, imali eyongezelelweyo okanye ingeniso igcinwe. Yimeko ebalulekileyo: impahla umnatha kwamashishini 'omtsha' kufuneka ungabi ngaphantsi kwe ixabiso eyinkunzi abagunyazisiweyo.

Ukuba odluliselayo ufumana ipropati overpriced, kufuneka zinike imali efanelekileyo imali eyongezelelweyo. Iindleko dokuplennyh OS ngu ingeniso ebekelwe kufuneka ziboniswe kwi-akhawunti 98.

akhawunti ekungaqinisekwanga utyalo mali inkampani "omtsha" ufumana kunye nemali ehambelana koovimba bayo.

Namatyala amele ukuhlawulwa inkampani "omdala" isasazwe phakathi ezihlangwini ze nomlinganiselo ezidlulayo asethi. Akhawunti ezifunyanwayo ukuhlawulwa kwinkampani ingcono batshintshelwe lweshishini omnye. Kuyanda phantsi VAT ehlawulwe - yinkampani lafumana isivumelwano.

ixabiso-ukulungiswa

Phambi kokuba wenze isenzo osithelisayo, ukulungelelana, kufuneka ukubala ixabiso lepropati. Ukuze ezi njongo, ungasebenzisa ixabiso intsalela ye-balance sheet okanye ixabiso lemarike. Accounting kuba lula ngakumbi kukuba lwalo lokuqala, ekubeni kuthintela kukuvela umahluko kwi OU and BU. abanezabelo kuluncedo ukuvavanya ixabiso lepropati ngokusekelwe amaxabiso kwimarike, ukuba ixabiso elililo lempahla akazange zonakaliswa. Ukuze ezi njongo, kufuneka usebenzise iinkonzo Umvandlakanyi elizimeleyo. Kwaye umviwa ngamnye kufuneka ivunywe yi isigqibo uhlele. Indlela udluliselo ekhethiweyo abaphathi impahla. Indleko kwempahla kule ngxelo kufuneka ukutshatisa ingcaciso kwii-aplikeshini.

Izibophelelo Inkampani babenokudlulisela ngokwexabiso ncwadi. Oko kukuthi, isixa ekufuneka seyibuyisiwe amatyala ukuba amatyala. Iimfuno intlawulelo ezixatyiswa ngexabiso lentengiso.

amatyala ngantoni kunye nempahla

Amatyala ngantoni kuxwebhu lomncono kufuneka ezisisigxina kwizihlomelo eziya kwi-ngxelo. Imeko enjalo ezinokuvela ukuba, umzekelo, i-ngokuqinileyo phambi kokuba lenguqulelo utyikitye isivumelwano unikezelo, iimpahla akaveli nentlawulo sifunyenwe. Noko ke, isivumelwano kufuneka zigqithiswe enye assignees. Ii-asethi namatyala kwi- akhawunti umncono ukuba kwabelwa, kunye ematyaleni kwezengqesho utyalo-mali, nto leyo ukuba zizalisekiswe. Le propati eziqeshiweyo ikhutshelwa kumbutho efuna kakhulu.

Ukwahlukana sheet balance 1C

Ithuba Inkqubo "1C" olukhethiweyo kwi zicwangciso indalo ingxelo kwi "General" tab. Ukuba kukho imfuneko yokuba ugcwalise ingxelo kwithuba elidlulileyo, ifomu ngezantsi ingafunyanwa kwi ncwadi yesandla "Ingxelo Period". uqwalaselo nganye entsha iqulethe iintlobo iisampulu kwisithuba ezintathu elandulela eli. Bonke bephela yaziswe uluhlu oluneqela elinegunya. Nayiphi imilo iya kuvulwa ize ukuyihlela. Ungafuna ukuzoba up ulungelelwano ubuncinane yonke imihla. Ukuze wenze oku, njengoko umhla sheet intsalela ukukhetha uhlobo "Imini" kwaye useto khankanya umhla ongaphambili. ufuna ukujikelezisa nqakraza ingxelo kwiqhosha "Yenza".

isiphelo

Ukwahlulwa balance sheet, imilo leyo efumaneka kwi-Federal Tax Service, yenza ukuba inkampani ladityaniswa namanye umbutho, okanye sokunikela njengento esecaleni. Iimpahla yahlulwa yi ixabiso lentsalela okanye emarikeni. Yonke imali eseleyo amanani kufuneka utshatise ingcaciso kwii-aplikeshini. Ityala zabiwe abadlulayo asethi. kufuneka ibe ngaphantsi kwe umdibaniso eyinkunzi eligunyazisiweyo ixabiso net assets.