"Iindleko ezihlawulelwe": osebenzayo kubo? Ukuthumela kunye Ukuguqulwa iindleko senziwa

Ngo-2011, umthetho ingxelo litshintshiwe. Hlengahlengiso, ingakumbi, yachukumisa abonisa iindleko ezithe zavela kule xesha linye, kodwa, zanyangwa ukuya eziliqela kwimijikelo zemali. Ezi ndleko zibizwa ngokuba BPO. Okulandelayo, cinga ukuba akhawunti njani iindleko zale ezisebenza kubo.

base olumisiweyo

Iingxelo zemali kwefom entsha yavunywa yi IMbasa Ministry of Finance 66n. ukusuka kumgca yakhe, balungisa ohlawulelwa iindleko (reserves) isusiwe. Emva koko kulandela 186n Order ziye zalungiswa apha naphaya kwi Sec. 65 PBU. Inguquko entsha ye xwebhu luqulethe amalungiselelo iindleko ohlawulelwa njani esisigxina esebenzayo kubo ngelo xesha. Ngoko, iindleko ekungenwe ngumbutho kumjikelo ingxelo, kodwa enxulumene zilandelayo ziya makabhalwe kwiphepha lomncono phantsi kwemiqathango ukuvunywa kwee-asethi. Ufumano lwento ayilibalanga iindleko kwenziwa ngokungqinelana nemigaqo ngokubanzi olu hlobo iindlela zokulahla.

Ingcamango accounting

Ngokungqinelana nomhlathi 8.3. BMF asset kuqoqosho kwimarike wasemakhitshini owaziwa ngolo hlobo ukuba amathuba ingeniso kwixesha elizayo kule arhente. Ngaphezu koko, ixabiso layo lungalinganiselwa ngentembeko epheleleyo. Qh. 7.2 I-Concept ithi njengempahla ukuba izibonelelo zoqoqosho elafikayo phantsi kolawulo lweshishini ngenxa yokusetyenziswa inkqubo yoshishino, ibangenise naye bazuze ixesha elizayo. iinzuzo ezayo zoqoqosho zibandakanya i-asethi ezinokubakho ngqo okanye ngqo igalelo nokungena kwemali. Kukholelwa ukuba imali kusenokuba yinzuzo kwixesha elizayo, ukuba:

1. Used yaxobuka okanye zidityaniswe namanye arhente ekuvelisweni iinkonzo, iimveliso okanye imisebenzi okuthengiswayo.
2. Kwaneso nezinye izinto.
3. Emazinikwe abanikazi besi lweshishini.

ngezigaba

Ngokungqinelana ne entsha uhlelo n. 65 PBU, iintlobo ezithile iindleko zale bangazityeli asethi ezithile. Kwezinye iimeko, kunzima lokuhlela. Noko ke, ukuba isantya sokuqukuqela umiselwe ngokuthelekisa inkcazelo jikelele le-asethi, ngoko oko kungathathwa eminye non-current okanye ezinye iindlela ajikeleza ihambelane nexesha ukurhoxiswa. Ukuba nencindi BPO kulindeleke ukuba axabise ngaphezu konyaka, bonisa wakhe njengempahla ekhoyo. Ukuba bhala-off iindleko zale iya kuphunyezwa ithuba elingaphezu kweenyanga ezili-12., Ngoko zibandakanywa asethi ezingezo-zangoku.

Ukuntsonkotha ukuphunyezwa kombono

Le meko ingentla iye yabangela iingxaki ezithile ukuze accountants. Umzekelo, umbuzo ngendlela ezifanele zohlulwe ngayo xa iindleko Bhatala ziquka-inshorensi. Inyaniso kukuba ukuze zibandakanywe ekwakhiweni-asethi ayikwazi ukuba. Ukucacisa meko, ileta wakhutshwa i-Ofisi yoMphathiswa wezeMali. Ngokutsho kwakhe, ezichaza iindleko ohlawulelwa (leyo isebenza kubo lomjikelo wekhefu oqhubekayo kunye neenkxalabo lwexa elizayo), ukuba udibana imiqathango, neqaphela enye okanye enye impahla, nanzo zibhaliwe ekwakhiweni kwiphepha lomncono kwaye ziphelisiwe ngokungqinelana nenkqubo Iwendawo le sigaba. Kwezinye iimeko, ezifana neendleko aboniswa njenge BPO. Ukucinywa oku kwenziwa lolwabiwo elifanelekileyo phakathi kwamathuba lwemali imithetho esekwe kwi nkampani (ngokomlinganiselo inani iimveliso, umzekelo), ngethuba elisusela kwi bathi kuwo.

ubungqina isazi

Ngenxa ngasentla, oko kuthathwa ukuba kanye inkqubo ukuqondwa kunye ezilandelayo ubhale-off yeendleko singamiswa yahlala injalo. JTshintsha nje imithetho ukulungisa i-LSO siyinonophele. Ngokutsho kweengcali, olu tshintsho zibonisa ngakumbi njengoko kuboniswe iindleko ohlawulelwa osebenzayo kubo. Ngokukodwa, ukwakhiwa kwawo kufuneka ibandakanye kuphela ezo ndleko abanjalo ngokwenene. yazo luqulathwe PBU 10/99 (kwimihlathi 2 no-3). Kwelinye icala, kufuneka ukubalisa kwixesha zemali elizayo. Ngamanye amazwi, akukho kwaye ibekwe ku umjikelo, ngexesha apho iindleko baqonda iya kuzisa iinzuzo zoqoqosho ukuya kwishishini.

iindleko ngekhadi: akhawunti

Xa sisebenza kunye item iindleko kufuneka ichazwe ngokucacileyo, ukuba imithetho yabo asset umhlala-phantsi, okanye ukuba iindleko ziyavunywa ngoko nangoko. Xa ukuphunyezwa imisebenzi, kuyimfuneko ukuba babambelele algorithm lusekiwe. Okokuqala, kufuneka ujonge ukuba imimiselo yangoku indlela yobalo ukwabiwa olufanayo seendleko zihlalutywe. Ukuba impendulo yalo mbuzo, ihlala kwi alo. 97. Iindleko ezihlawulelwe kulo mzekelo, ungaqhubeka ukusasaza. Ukuba indlela unganikezelwanga, kuyimfuneko ukumisela kunokwenzeka Ngaba lemijikelo ezayo ingeniso-mali evela kule mali. Nokudluliseka uqikelelo kwixesha elizayo inikezela PBU 10/99 (in amanqaku 9 19). Ukuba kufuneka isasaze basabela kakuhle kusini na.

ezinye iindleko

Bona baphantsi ukurhoxiswa okanye ukufakwa kwi phambili ihlawulwe. Kwimeko yokuqala kuyimfuneko ukuqinisekisa ukuthotyelwa zonke iimeko ingqalelo iindleko ukuba ibekwe kwi PBU 10/99 (item 16). Ngokukodwa, kuyimfuneko ukuqinisekisa ukuba:

1. Le kwemali yaqaphela kwisivumelwano esithile, okanye ngenye indlela ezifunwa yi ulawulo ngomthetho, ngokwesiko yorhwebo.
2. imali indleko isekwe.
3. Kukholelwa ukuba ukuqaliswa kwe umsebenzi ethile iya kuba ukuncitshiswa ngeniso kuqoqosho lweshishini. Ngamanye amazwi, umbutho ka-asethi zidluliselwe okanye hayi ukungaqiniseki nangokusulela kwayo.

Ukuba ubuncinane enye yezi meko ayanelanga, ngoko ke ngxelo iintlawulo kwangaphambili fixed (ezifunyanwayo). Eli lungiselelo kwakhona kusebenza umsebenzi yentlawulo (inkonzo) xa leyo eyenziwa xa ugqithiso lwemali (hayi ngaphandle). Kulo mzekelo, isivumelwano ukuze ipheliswe nangaliphi na ixesha kunye nemfuno yembuyiselo ngokupheleleyo okanye ngokungaphelelanga. Iindleko eseleyo zibandakanyiwe ilahleko.

Zigaba phantsi iindleko

Ngokungqinelana nemigaqo ezintsha, isasazwe kwisithuba iindleko nje ezimbalwa isele. Akhawunti ndlela inokuba liqulathe:

1. Iintlawulo ixesha elinye ilungelo lokusebenzisa iziphumo umsebenzi ngokwasengqondweni okanye ngendlela individualization, leyo ehlawulwa kwizivumelwano mvume, izivumelwano franchise kunye namanye amaxwebhu ezifanayo kunye umhla wokuphelelwa lusekiwe.
2. Isaphulelo on iintambo okanye nenzala.
3. iindleko ezongezelelekileyo kwi ukuboleka.
4. nenzala yayo kwi-mali eliyintloko.
5. Iindleko ekungenwe ngokunxulumene nomsebenzi ezizayo kwi isivumelwano contract. Ziquka iindleko ngezinto, ezidluliselwe ekwenziweni kwesi sivumelwano. Olu didi usebenza irente, nto leyo ezidweliswe kwi-mali, kodwa enxulumene lemijikelo ezizayo. Ukulahlwa ndleko ngokwenkqubo echazwe kwi PBU 2/08 (kwimihlathi 21 no-16).
6. iindleko zempahla ekrwada, imveliso yaphazamiseka, kodwa enxulumene ukuya kwixesha elizayo. Le miqathango kusebenza ukuba izinto ezisetyenziswa kumsebenzi wokulungiselela ngaphakathi sikhokelo lonyaka lemveliso, ngexesha imigodi-amalungiselelo ngexesha kuphuhliso olutsha iiyunithi, amasebe, amashishini (iindleko zokuqalisa-up), kunye nophuhliso lobuchwepheshe emitsha kunye nemveliso kwinkqubo ukubangwa komhlaba.

iimpazamo

Amaxesha amaninzi on alo. 97 iyalungiswa:

1. Iindleko uphando kunye nophuhliso. Ezi ndleko singamiswa ziboniswe kwi midrange. 08 sibekwe inqaku, kuyo fixed ezinye izinto ezingezo-zangoku. Emva kokuba ugqityiwe umsebenzi ukuba babandakanyeke alo. 04 yaye kuboniswe phantsi "Iziphumo zophuhliso kunye nophando."
2. Iindleko nezikhokhelo kweempepha. Ezi ndleko zibandakanyiwe kwangaphambili. Isibakala sokuba inkampani unakho ngalo naliphi na ixesha Ungaphuma ekufumaneni amanani alandelayo yaye yokucela imbuyiselo imali ihlawulwe.
3. iintlawulo zengqeshiso, ezidweliswe ngexesha efanayo kwixesha elizayo. Kufuneka kwakhona zibandakanywe kwi-akhawunti ezifunyenweyo njengoko iinkonzo okwangoku ezinikezelwa.

Ukuze kulungiswe ezingachanekanga uluhlu eziyimfuneko kunye neendleko senziwa.

Ukufakwa empatho

Phantsi imithetho emitsha iindleko zangoku ziquka:

1. Iindleko kwezivumelwano inshorensi. Ezi ziquka, phakathi kwezinye izinto, kuquka isivumelwano ngokukhuselwa yeTyala kuLuntu, impahla, Hull kunye MTPL, njalo-njalo. imali ehlawulwe yegalelo (ipremiyamu) ukuba ezi zenzo kungathathelwa ingqalelo ngexesha elifanayo njengenxalenye ngelo xesha iindleko nkqubo (ukuqala kwi contract), njengoko kwimigaqo musani inkqubo ekhethekileyo fix yabo. iintlawulo ngeziqinisekiso ezifunyenwe inshorensi ayifakwanga kwi-advance, njengoko kunjalo ukusilela ngaphambi lombutho kwesivumelwano, awusayi kubuyiswa, ukuba ezinye iimeko ekhankanywe kwimvumelwano.
2. Ikhefu, ukuya kule nyanga izayo, kunye negalelo kwezi zixa-mali. Uniform ngaphakathi iindleko ngokungqinelana PBU ungekho. Kwakhona, abanako kuthathwa phambili, ekubeni intlawulo yabo kwenziwa ngesithuba zeemoto.

1C: isele iindleko

Ngesicelo kwabasebenzisi MF. 76 lwalunxityelelaniswe Directory BPO. Oku kwenziwa kwiimeko apho kukho imfuneko babele ngokulungelelana-inshorensi, kodwa umsebenzisi alizithathi ukuba ifakiwe iindleko ohlawulelwa. Athunyelwe kule meko ikhutshwa phandle usebenzisa alo. 76:

• "Iminikelo (payments)-inshorensi ngokuzithandela xa kukho umdlali olimeleyo okanye ukufa" (76.01.2).
• Imirhumo nezinye iindidi ze-inshorensi (76.01.9).

ezintsha

Njengoko omnye amatsha ngokuphathelele utshintsho ezichazwe ngentla-kumthetho izenzo izixhaso ichaza udidi asethi. intsingiselo yawo kukuseka intsalela emgceni, neya kubandakanya iindleko ezithile isele. Iingcingo zombane kufuneka kwenziwe ngaxeshanye ukuzaliswa zedrama bonke RPB, abo ulungelelwano debit ekupheleni komjikelo zemali. Ukuba le nkcazelo engekhoyo, iindleko eseleyo zifakiwe kwi-asethi zangoku kwi balance sheet (umgca 1260). Le izixhaso ayibalulekanga ukuba ubhale-off kunye accounting iindleko. Uhlengahlengiso ukuba umthetho lo undichukumisileyo phezu umyalelo ulwamkelo kunye nokulahlwa BPO - inkqubo yena yangaphambili. Oku kuthetha ukuba xa kukho imfuneko nangayiphi na indlela ngaphezulu iindleko ezifakwe lamathuba iintlobo elizayo asethi phambi ukuyilwa kweengxelo zemali, ixabiso iinkcukacha ahambelanayo lisenokuthi litshintshwe ngaphandle kokwenza naluphi na irisithi pereprovodki kwamaxwebhu okanye intengiselwano zokulahla ezi ndleko.

Ziqonde imali lwelayini balance sheet

Oku kungenziwa ngokusebenzisa iqhosha elililo. Le ibekwe phezu kwengxelo zelayini yomyalelo ebizwa ngokuba "ukucazulula". Ngethuba ukubunjwa auto-fill balance, inkqubo likuvumela ukuba ukuchaza parameters. Ukujonga ukuchaneka ngokuzalisa uhlobo ulawulo BPO ye asset, ucalulo ngendlela apho iindleko ziya eboniswe kwiphepha lomncono, kunokwenzeka ukuba ukusebenzisa indlela ingxelo mali standard "Uhlalutyo subkonto". Kulo mzekelo, kuyimfuneko ukuba pre-ulungiselele. Nantsi indlela yokwenjenjalo:

1. View subkonto kufuneka imiselwe ku ohlawulelwa iindleko.
2. Xa iqela lokuqala ukuba uhlobo BPM impahla ethile.
3. Iqela lesibini ubeka iindleko zalo senziwa.

zingenziwa Setting nezinye iparameters zengxelo njengoko kuyimfuneko. Oko kuya kuba umfanekiso ebonisa ngokupheleleyo ukusasazwa iindleko lamathuba elizayo asethi eseleyo-sheet. Kule mibhalo eziya kunikezelwa BPO nganye. Ngendlela efanayo ungenza ngokusesikweni eseleyo trial alo. 97.

Self-ukuzimisela komyalelo of accounting

Olu sebenziso evumelekileyo iindleko ezinxulumene kwixesha elizayo yaye ezingaqukwanga ngqo kwi AR lwangoku njenge CPR. Nge self-determination zomyalelo iinketho accounting izinto zinokwenzeka:

1. Ekwenzeni amanqaku 'oluziindleko "kunye nexesha elinye-bhala-off kumanqaku alandelayo kwi akhawunti yenzuzo on yokuthengisa (p. 90) okanye ezinye iindleko kunye nengeniso (sch.91).
2. Ngokwakhayo alo. 97 (BPO) ekwabelaneni ku "leendleko" phezu isenzeko kwixesha apho zifakwe.

It ukuba enye indlela. Nguye ku vangama ka iindleko sub-akhawunti ezikhethekileyo iindleko kunye nokubandakanywa ezalandela emva koko ekwabhengezwa le Bhili kwakhona, ithathele ingqalelo ingeniso evela kwintengiso (cq. 90) okanye ezinye iindleko kunye nengeniso. Kulo mzekelo, imithi iya kulandelwa ngqo PBU 10/99 (p. 19). Le mfuneko inika ngumfanekiso kweendleko kwengxelo iingeniso kunye nelahleko ngenxa usasazo olufanelekileyo lamathuba zemali xa iindleko ukuba kwemali yengeniso imijikelo eziliqela, xa ungakwazi ukubona ngokucacileyo okanye mhlawumbi ngqo kuphela unxulumano phakathi iindleko kunye neengeniso. Kufuneka kuqatshelwe ukuba ezi meko zimbini zokugqibela ukuze kube lula ukuba inkampani. Kule meko, kunokwenzeka ukuba ndawonye kakhulu irhafu kunye accounting imali eseleyo. Eyokuqala ibandakanya akukho namnye-off, kunye nokubhala ngcembe off iindleko, ezinxulumene kwixesha elizayo. Le nkcazelo ethile indlela of accounting nezinokususwa kwenziwa sikhokelo lombutho-nkqubo yemali. Owona umbandela nje kancinane kunokuba isabelo ngexesha elinye-ezo ndleko okanye ezinye izenzo usiqeqeshela okusilungeleyo, nto leyo ehambisana nabo langoku kwimijikelo elizayo.

VAT

Njengoko kuboniswe ngasentla, imali yeendleko elityazisiweyo nekude busisigxina MF. 97. "igalelo" VAT "ngabo ezo itsalelwa yi umyalelo ngokubanzi. Oku kwenziwa emva kokuba ziboniswa kwi-akhawunti, ukuba ezi ndleko ziyimfuneko ukwenza imisebenzi, ezithi irhafu, kwaye ukuba umthengi i akhawunti -faktura.