Basis accrual and cash

Le nkqubo yoqulunqo lweenkcazo lweshishini sisiseko semisebenzi zenkonzo mali kwezolimo. Ngoko ke, kubalulekile ukwenza isigqibo esisiso malunga indlela ethile yokwabiwa ingeniso inzala kunye neendleko, ukuze kamva akukho ukudideka kunye nabasemagunyeni karhulumente. Kwinqaku ngezantsi, siza kuthetha ngendlela ukubonisa kwiziphumo accounting ukusebenza lweshishini.

Ubume kunye nokwahlulwa inzuzo kweli shishini

Phantsi komthetho ngoku, njengoko ingeniso efunyenweyo nayiphi na inzuzo efunyanwa liqumrhu loshishino ngethuba umsebenzi wayo, kwaye ibalwe ngokwemimiselo yezemali ngeendlela ezahlukeneyo (ngokuba kukho indlela kwemali okanye accrual).

Kulo mzekelo, kukho udidi ingeniso kuhlahlo lwabiwo-mali lwe somashishini, nto leyo azibandakanywanga izinto zengeniso kwaye akukho kuxhuzulwa irhafu. Ezi kufuneka ibandakanye irhafu ezongezelelweyo (ekwabizwa ngokuba ngqo), nto leyo imele ixabiso idityaniswe mveliso, nto leyo kuhlawulwa ngumthengi xa bethenga.

Ngokubanzi, inxalenye ingeniso ixhomekeke ngokuhlalutya amaxwebhu mali kunye nerhafu lokuqala, kunye nezinye engqina ibitheni bagqiba. Ngamanye amazwi, ingeniso erhafiswayo ihlelwa kwezo ezo abawuthobeli ekubaleni umsebenzi karhulumente.

Inzuzo libe yinto zobalo

Yinto akukho mfihlelo ingeniso net mayivele ingeniso zizonke, umnatha eziliqela iminikelo esisinyanzelo, uze emva koko abalwe ingeniso iyonke ngeendlela ezahlukeneyo (ezifana umzekelo accrual kwaye eyicash basis).

Imali efunyenweyo sirhafiswa kwaye uyakufezekisa le miqathango ilandelayo:

• enabela kufuneka ibe ngenxa yemisebenzi nokuphunyezwa lo;
• Ingeniso kucingwa ukuba ingafunyanwa nokokuba inikwa ngohlobo lwemali kunye uhlobo.

Noko ke, kukho imali efana oko kuthathwa ukuba non-yokusebenza ukuze bakuthathele ingqalelo ngenxa yemisebenzi zokusebenza. Ukuba kuyimfuneko ukwenza iintlobo ezahlukeneyo izabelo, nzala iidiphozithi, umahluko exchange ngenxa iifayini, izohlwayo kunye nezinye.

Not ngokuxhomekeke irhafu yengeniso loo evuna iqumrhu loshishino, njengoko impahla eziqeshiweyo, mboleko, kwakunye iminikelo kwi-mali charter lweshishini.

Ubume kunye nokubekwa kwenkcitho

Xa kuziwa imali, abaninzi amaqumrhu ezintsha zoshishino ukuba akukho amava kushishino, ucinge ukuba naziphi na iindleko intengiselwano yanciphisa ingeniso irhafu. Nangona kunjalo, oku elahlekisayo. Ewe, izinga flow isixa esithile, ochazwa ngohlobo yexabiso ubale nangayiphi na indlela elula, kulawulwa ngumthetho (umzekelo, enye yezi - Teller indlela), nto leyo kunciphisa ingeniso phambi irhafu. Nangona kunjalo, kukho ezinye imisebenzi ezingenawo unelungelo kwamkelwa kwi-akhawunti iziphumo ezinzulu.

Ngoko ke, flow nganye kufuneka ibe isizathu eyaneleyo, ukuqinisekisa ubunyani ngempumelelo babo kwizifo, kwakunye ezinxulumene ngqo kwimisebenzi iqumrhu loshishino.

Amaxwebhu abubungqina beendleko

Kuba zonke iimvelo zezinto amagunya karhulumente isicelo ibiza uluhlu ethile lwamaxwebhu, leyo ke zisenokuthi zahluke kancinane aboniswe ngezantsi:

• ukuba iindleko zokuhamba, oko kufuna ingxelo kwangaphambili nesiqinisekiso esiqinisekisa, ziqwalasele izindlu kunye nokuthuthwa;
• Iinkonzo zothutho - amaphetshana eepasela ezithunyelwayo, izenzo ulwamkelo kunye nokusasazwa ngeenkonzo ezinikezelwa;
• impahla zerenti - amaxwebhu intlawulo engqina intlawulo, izivumelwano, izenzo ulwamkelo kunye ugqithiso;
• Mobile Communications - izivumelwano, imiyalelo ukusebenzisa, iingxelo oluneenkcukacha, uluhlu abasebenzi eligunyazisiweyo;
• ukusebenza isiqulatho wenkonzo imoto - amaphetshana eepasela ezithunyelwayo;
• ukuthengwa amanzi okusela - isiqinisekiso esivela ngamaziko afanelekileyo amanzi etephini local ungafanelekanga ukuba amaxwebhu ukusetyenziswa zokuhlala.

iindleko imihlobo

Ngoko, iindleko sele iyangqinwa maxwebhu, ngoko ke kufuneka iinombolo nangayiphi na indlela elula (umzekelo, ngokuba kukho indlela accrual kwaye nemali indlela, esiza kuxubusha kamva), kodwa ngoku makhe sizame Cazulula iindleko ezikhoyo. Kufuneka iqondwe into enjalo, ukuze kube njalo nokuba akukho nzuzo apha kwinkampani. Ngoko ke, ngokutsho ummiselo-Ofisi yoMphathiswa wezeMali of the Russian Federation, kwaye akufunekanga zihanjiswa ngokuphathelele kwicala kwingeniso (ekubeni usoloko ayawa kuyo), ngokungqinelana zokuhlela yayo.

iintlobo ezimbini kuphela, yaye kulula ukuba ukukhumbula:

1. Abo iindleko ezo itsalelwa irhafu (non-yokusebenza inxaxheba kwinkqubo kwimveliso).
2. Iindleko Non-irhafu, ngamanye amazwi - kwezinye.

Njengoko yinto irhafu yokusebenzisa

Ukuze kumiselwe isixa-mali sengeniso, ungasebenzisa indlela imali ukuze kugqitywe ingeniso, kodwa ukuba yokugqibela angekhoyo kwiphepha lomncono hlobo, zonke ingqalelo xa eshwankathela iziphumo zemali kuyimfuneko ukuhlawulela iindleko. Njengoko kukhankanyiwe ngasentla, ukuba mhlawumbi ukuba irhafu okanye hayi - konke oku phantsi komthetho yangoku.

I yangaphambili ziquka ukuveliswa nezinokuphumezeka, izinto (okanye, njengoko zidla ngokubizwa ngolo hlobo, izinto), abasebenzi (imivuzo yabasebenzi), iindleko zokuthotywa kunye nezinye.

Iindleko ezingekho phantsi irhafu, nayo ibizwa nganye ezinga malungu abantu. uluhlu lwabo kulawulwa yi Art. 270 loMthetho weRhafu Code of the Russian Federation. Phakathi kwabo ukuze babe ukunqongophala, iindleko ukumelwa, ngokunjalo imbuyekezo ngeendleko zobuqu yabasebenzi, leyo kwenziwa ekuhambeni yeehambo zoshishino.

Cash ndlela: definition neempawu ukusetyenziswa

Ekugqibeleni, safika kuloo ndlela yokubala yengeniso nenkcitho ngexesha lokunika ingxelo. Okokuqala kufuneka siqonde ukuba phantsi nkqubo kuhlawulelwa kuphela ezo imisebenzi ukuba ngokusemthethweni phantsi kobhaliso. Imali indlela ingqalelo ingeniso nenkcitho ezisekelwe imin arithmetic, ebalwayo ukuba ixesha iphela aggregate, kwaye ithatha nje ixabiso layo rhoqo yenzuzo. Okokugqibela, njengoko kucacisiwe kwi-ukucaciswa iinkonzo karhulumente, kufuneka engange ngaphantsi kwe kwesigidi esi-1 ngenyanga nganye.

Oku kuthetha ukuba kunyaka isiqingatha kufuneka akhawunti kwingeniso ubuninzi -. 6 mln engange. Kuya kuthunyelwa esi sixa ngokwengqiqo iqumrhu loshishino. Ngoko ke ukuthanda kakhulu ezisemthethweni, ukuba baqeshwe kwiinyanga ezintathu zokuqala musa ukufumana inzuzo, kwaye ke esilandelayo iya kuba 2 million. Kwixesha ngalinye ingxelo.

Niyazi ukuba indlela imali

indlela wemali amaphutha ezininzi. Okokuqala, njengoko uqaphele, ukuba sele umda kwi imali, nto leyo ithetha amaqumrhu ishishini elikhulu, kunye nexabiso kwingeniso avareji 1 yezigidi. Engange, nje awukwazi ukuyisebenzisa ngayo ngokusemthethweni. Kukho uluhlu lwamaziko ukuba akanayo indlela enjalo of accounting iziphumo yokusebenza.

Ngoko ke, ngokutsho Code weRhafu, indlela kwemali ingqalelo ingeniso neendleko ngaphandle iyasetyenziswa yayo abameli zoshishino zilandelayo:

• amaziko ezemali abandakanyeka kwimisebenzi zebhanki;
• labo ishishini ukuba bathathe inxaxheba ihambo iyonke imisebenzi phantsi kwesivumelwano kulawulo fiduciary kwempahla okanye intsebenziswano elula.

Iirekhodi yengeniso yecash basis

Ukuba iqumrhu loshishino ukhethe le ndlela kubonakala iziphumo zemali lungeniselo zayo, kufuneka ubonise oku kule nkqubo ekhoyo ingxelo ukuqhubeka ku landzela. Imali indlela ingqalelo ingeniso kunye nenkcitho kwi inxalenye engenayo lineqela iifitsha ezichazwe umthetho osebenzayo, ngoko ukuthobela inyanzelekile ukuba zonke iintlobo imisebenzi yezoqoqosho, bavumelekile ukuba basebenzise olu khetho accounting phantsi Code Tax:

• umhla ingqalelo sengeniso ithathwa ukuba imini apho imali kwi-akhawunti koshishino ebhankini;
• imeko ngasentla ukwasebenza nayiphi na imisebenzi kunye neenkonzo ukuze kuxhamle zamashishini, eyayiqwalaselwe non-wezindlu;
• ukuba inkampani kukunika mboleko ukuba nabani na, ngoko ngomhla lokuvuthwa nalo lubonakala ingeniso ngokupheleleyo.

Ngamanye amazwi, indlela Teller ekunokuthi kusekelwe kulo msebenzi. Kungenjalo, ingeniso ayibonakali ngakwicala iqumrhu loshishino.

Imirhumo kwi indlela cash

Njengoko usazi, lo ingxelo iindleko nkqubo ziya kuthathelwa ingqalelo kuphela xa kuthe ukuba kubekho into ebhalwe wokusetyenziswa kwazo. Kwimeko inxalenye eseleyo yemali indlela ingqalelo ingeniso kunye nenkcitho njengoko isiqinisekiso into eninzi kufuna intlawulo ekhawulezileyo nto engaphaya. Le yokugqibela Wathi ukupheliswa izibophelelo phakathi kwamaqela izivumelwano ngokungqinelana ezicaciswe kwi-Tax Code of zemigangatho Russian Federation.

Oku kuthetha ukuba inkcitho cash accounting akudibanisi sabelo ukuchitha yinxalenye ezo ntlawulo, olinani ubone kwangaphambili ukuba iimpahla kunye neenkonzo, kodwa alikazaliseki. Kulo mzekelo, i nokuhamba umsebenzi aya kuhlawulwa ngemali umphumo zemali ngomhla ekuthunyelweni kwempahla okanye ubonelelo ngeenkonzo phantsi isivumelwano.

Inzuzo e emtshatweni

Ukuba indlela imali uyakuqonda ingeniso kunye nenkcitho iintengiselwano kuphela xa sele okunene afezeke, indlela yokubala, phezu koko, uyamnyanzela ku gqiba nge iziphumo zemali imbopheleleko ngomhla zithe zenzeka, nokuba iimeko kanye wo yingisela.

Ngokutsho ngumfanekiso jikelele malunga nokuphunyezwa ulawulo lwengeniso, intengiselwano ziya kuboniswa kwi-akhawunti ngenxa kwimisebenzi eyenziwayo ngomhla lokusayina senze amalungiselelo imisebenzi kunye nokunikezelwa kweempahla.

Noko ke, kukho kwakhona iqela ulawulo ngokukhethekileyo lawo malungiselelo ezintsonkothileyo, iziphumo zazo zibonisa kwixesha elithile ingxelo akwenzeki. Kwimeko enjalo, ingeniso iyabhalwa ngokulinganayo kwi ixesha lonke elisisigxina, kwaye kulawulwa yi-nkqubo ingxelo yequmrhu.

Icala emtshatweni

Ukuba indlela cash accounting kufuna Uqinisekiso sezibhaliwe iindleko, ngelixa inkqubo ezibiza malunga ityala ibiza kancinane eyahlukileyo. Imithetho-siseko ye-yokugqibela ziquka oku kulandelayo:

• inkcitho ibonakaliswa phaya xesha bagqabaze ziluxwebhu leyo, kungakhathaliseki mhla wo yingisela;
• ukuba izibophelelo ngokwemiqathango yesivumelwano kuluhlu, besiwa iziphumo zemali, kungenjalo werhafu singakwazi ukubona nabo ngokwengqiqo yabo;
• imigaqo ekuthethwa ngayo kumhlathi ngasentla kwakhona kusebenza kwabo iintlobo izivumelwano, ezicacisayo kuphela imihlaba sentlawulo, kodwa uthi nto malunga pasile kunye nokuhanjiswa kweenkonzo;
• ukuba iindleko ayikwazi ihlelwe ize yabelwe naliphi na iziko iindleko, imali yabo iyonke isasazwa ngokufanayo kuyo yonke ingeniso inxenye.