Indlela ukuba ugcwalise ingxelo yeenguqu tye: umyalelo

Ngokutsho Art. 13, n. 1 FZ № 129 accounting lolawulo, yonke imibutho kufuneka ukulungiselela iingxelo ngokusekelwe kulwazi lwe-akhawunti zohlalutyo kunye zokwenziwa. Order of the Ministry of Finance № 66n nokumisela imithetho emitsha ukuba iyabophelela ukususela ngo-2011. Okulandelayo, cinga indlela yokugcwalisa ifomu ingxelo yeenguqu tye.

Overview

Ngaphambi ndithi kuni indlela ugcwalise ingxelo yeenguqu equity thina, kufuneka icaciswe inani amanqaku abalulekileyo, imiselwe ngokomthetho. Ngokukodwa, simele sinikele ingqalelo yokuba phantsi Art. 4 para. 3 lomThetho Federal ngasentla № iinkampani 129 ukuba ushintshele inkqubo irhafu lula, baxolelwe kumqathango ukugcina accounting. Kwangaxeshanye, iinkampani ukwindlela lula ukuba uthathe ingqalelo ii-asethi ezingaphathekiyo nokuqhuba ngokungqinelana nemimiselo esemthethweni. yeenguqu kwezengqesho (umzekelo kokugcwaliswa ziya zichazwe ngezantsi) kufuneka anikwe zingaphelanga iintsuku ezingama-90.

Iimpawu kokubhengezwa

Njengoko kumashishini equity ezi zibonelelo sisekelezwe:

• Iziphumo zemali zokuphunyezwa lwemisebenzi yenkampani ngokwakhe.
• Iimali zamalungu (zabelo, abasunguli).

Ngokutsho para. 28 PBU 4/99 acacisayo Notes ukulungelelanisa iingxelo sheet kunye nenzuzo kunye nelahleko ukuxela ulwazi ngohlobo kweefom zokwenza ingxelo eyahlukileyo. Ezi ziquka amanqaku achazayo kunye neefom. ZifunwaEzokugqibela zidweliselwe izaliswe iingxelo ze utshintsho nokungena nokuphuma iintshukumo. In n. 30 PBU 4/99 iqulethe imiyalelo kumaqumrhu zoshishino. Ngokutsho kwabo, i-data lweshishini kufuneka njengenxalenye lomncono ukunika ingxelo malunga notshintsho tye.

Indlela ukugcwalisa ungenanto: imithetho jikelele

Kumaxwebhu ezithile mali kufuneka abe khona. Njani ukuzaliswa oluchanekileyo ingxelo malunga notshintsho tye? okubandakanya isampula blank:

1. Ixabiso asethi ekuqaleni komjikelo zemali.

2. Ukwandisa isixa-mali, kubandakanya:

• kunikezelo izabelo ezongezelelweyo (izabelo);
• vandlakanyo lutsha kwee-asethi;
• i ngokuhlanganisa iqumrhu elisemthethweni (kudityaniswa, ukudityaniswa);
• ukukhula kwee-asethi;
• inzuzo, othe imithetho accounting ingxelo ezinxulumene ngqo ukunyuka asethi.

3. Ukuncitshiswa mali, kuquka:

• litsha, iqumrhu elisemthethweni (wedwa, ngokwahlukana);
• ukuncipha yenani kwizabelo;
• Iindleko ukuba kwabangelwa ngqo kweli nqaku;
• ukunciphisa ixabiso par yezabelo.

4. Imali eyinkunzi ekupheleni kwethuba lokunika ingxelo.

incazelo

Ukuthetha indlela yokugcwalisa ifomu ingxelo yeenguqu equity, kufuneka kuqatshelwe ukuba iinkampani ngokuzimeleyo imisele incazelo amanqaku yokusebenza. Noko ke, kule PBU 4/99 (p. 11) ibonelela ukuba ixabiso yomntu asethi, ingeniso, amatyala, iindleko kunye neziphumo zemisebenzi kufuneka: bobethwa yaxobuka, xa bathe bafunyanwa ukuba ezibalulekileyo kwaye akukho nkcazo lwabasebenzisi abanomdla abayi kuba nako ukwenza uhlolo imeko yezimali zenkampani okanye neziphumo zemisebenzi yalo. Kananjalo iqhutywa kwi balance sheet okanye ingxelo yenzuzo nelahleko akhawunti imali iyonke kunye nezimvo, ukuba nganye kwiiparamitha ngasentla ngokwahlukeneyo ayinayo ukubaluleka ukuba uhlahlelo inzuzo nxaxheba lweshishini elo.

format

Ekubeni ukuzaliswa utshintsho nokungena kufuneka ngokungqinelana nemigaqo, ngoko ngaphantsi Art. 13 para. 6 loMthetho Federal № 129 ukuqulunqwa kunye nokugcinwa elandelayo kunye nokunikezelwa uxwebhu kwenziwa ephepheni. Ne hardware efanelekileyo kunye imvume abantu abachaphazelekayo processing, ukuhlanganiswa kunye nokusasazwa ulwazi kwenziwa ngekhompyutha. Kufuneka kuqatshelwe ukuba fom ngekhompyutha luvunyiwe Order of the Federal Tax Service. It iqokelelwe ngokuhambelana iifomu yaqiniselwa Ministry of Finance Order № 66n. Regulations echaza indlela yokugcwalisa yeenguqu equity, iFomu 3 ithathwa kuvunyelwa kuphela ukwenza ulwazi oluyimfuneko. Le fom kufuneka sibhalwe up ngokucacileyo, ngaphandle izilungiso kunye erasures.

Iimpawu abangena data

Kukho ezinye bokuqonda ukuba kufuneka ukwazi abasebenzi benza ukuzaliswa ingxelo malunga notshintsho tye. Isampulu iyilelwe ukwenza ulwazi hayi nje kuphela ngenxa kwixesha langoku, kodwa zangaphambili ezi-2. Ngokomzekelo, amaxwebhu ukulungiselela unyaka ka-2011 uya kwakhona idata ekhoyo ngo-2010 yaye isixa-asethi ngoDisemba 31. , 2009. Ekuqulunqeni le ngxelo, kufuneka kukhunjulwe ukuba izikhombisi kakubi okanye itsalelwa ziboniswe kwindawo yegama. asethi Total angena amawaka (okanye izigidi) engange.

Indlela ukuba ugcwalise ingxelo yeenguqu tye: Umzekelo

Amaxwebhu ukwenziwa asethi lweshishini ziya kwenziwa ngokuthi kususelwe i-Federal uMthetho okhankanywe № 129, Order of the Ministry of Finance № 66n kunye PBU 4/99, 6/01, 14/07, njalo njalo, ukuba ukuzalisa iphepha ingxelo yeenguqu ngokulingana ukuze sikwazi ukuchaza ngokucacileyo ngaphezulu isampuli ukuzaliswa yahlulwe yangamacandelo amathathu. Olu xwebhu luya kubonisa intshukumo kwemali kunye uhlengahlengiso ngokunxulumene utshintsho-nkqubo yokunikwa kwengxelo kunye nokuphelisa yeempazamo. Kumelwe kukuba ukwenza ulwazi malunga umnatha asethi elidlulileyo ezimbini ekupheleni kwexesha langoku, xa ingxelo epheleleyo utshintsho inempumelelo. ugcwalisa isampula, eziya kuthi zichazwe ngezantsi, sibhalwe ngo-2011 ukwenzela i-Company.

Ukuhambisa imali

Neli candelo iqala ugcwalisa ingxelo yeenguqu tye. ugcwalisa isampuli iqulethe ulwazi kwithuba langoku kunye elidlulileyo. Eli candelo ibonisa intshukumo data, ukwandisa, ukunciphisa asethi kunye nomthamo wabo. Ukungenisa ulwazi, kufuneka bakhokelwe imithetho echaza indlela yokugcwalisa ifomu ingxelo yeenguqu tye. Indlela ukugcwalisa ngamaxwebhu kunyaka ophelileyo kuluncedo kakhulu ukuba abasebenzi abatsha. ingqalelo ekhethekileyo kufuneka ihlawulwe kwi inkqubo yokunikezela data kwiirekhodi kunyaka ophelileyo. Ezinye Ubunzima evela kubasebenzi yokuphumeza ukuzaliswa yeenguqu equity lombutho ntsha kuvuka. Noko ke, xa kusenziwa, njengokuba umthetho, yonke into ayikho yingxaki kangaka.

vandlakanyo lutsha OS

Kwabo bafuna ukwazi ukugcwalisa njani ingxelo yeenguqu equity, lo sampuli kuqwalaselwa kwinqaku emalisebenze kufundisa. Ekwenzeni ukuba icandelo lokuqala intshukumo kwemali kunyaka odlulileyo usiwe kuxwebhu lwangoku ngokusekelwe abanobulungisa nokuthelekiswa. Oku kuthatha kwi akhawunti ngendlela yokwenza iziphumo kufuneka sihlolwe-asethi ezingaphathekiyo nokuqhuba kwiinkcazo zemali kule nkampani.

Ngokutsho kushicilelo lwangoku lwe PBU 6/01 zebango. 15, inkampani yorhwebo uyakwazi ingabi ngaphezu kanye ngonyaka (ekupheleni komjikelo) ukuba enze vandlakanyo lutsha amaqela yohlobo olunye ukusebenza kwi replacement value (current). Iziphumo zale nkqubo ukuba vangama elizimeleyo ngokwezoqoqosho kwamaxwebhu. Ngokutsho amagama angaphambili ale PBU, kwi nemimiselo eziqulathe imithetho, ngokutsho apho ngo-2010 lwaqhutywa ingxelo epheleleyo yeenguqu kwezengqesho (imiyalelo ukuzalisa), ishishini yorhwebo ukuze ingabi ngaphezu kanye ngonyaka (ekuqaleni kwethuba) ukuba baphinde bavavanye neendidi eyohlobo olulodwa OS kwi indawo ixabiso (current). Iziphumo zezi nkqubo kananjalo bubonakala kwiirekhodi ngaphandle. Iziphumo kufuneka sihlolwe engafakwanga kwiingxelo zomjikelo kwengxelo lwangaphambili kwaye la mayeza aselwa esikalini le nkcukacha ekuqaleni kwexesha.

Vandlakanyo lutsha lwe-asethi ezingaphathekiyo

Ngokutsho kushicilelo lwangoku lwe PBU 14/07 (p. 17) yinkampani yorhwebo awukwazi ngaphezulu kanye ngonyaka (ekupheleni komjikelo) ukwenza iinkqubo nokuvavanywa ngokutsha asethi ezingaphathekiyo ngokungqinelana ixabiso lentengiso. Yena, ke, uzimisele kuphela ngokungqinelana ingcaciso ingeniso esebenzayo ezi-asethi ezingaphathekiyo. Phantsi inguquko yangaphambili ye-PBU ngasentla 14, ngokungqinelana ne apho nokuzaliswa yeenguqu equity, ingxelo wanika amashishini ilungelo kungekho ngaphezulu kanye ngonyaka (ekuqaleni kwethuba) ukuba enze vandlakanyo lutsha-asethi ezingaphathekiyo.

izincomo

Phezu reflection ngesiphumo kufuneka sihlolwe eyenziwe kwiminyaka engaphambili, kwingxelo yonyaka ka-2011 kufuneka ibe isixa markdown (nokuhlaziya) ii-asethi ezingaphathekiyo kunye neziphumo zokusebenza 2009-10. Zidweliswe ekuqaleni kuka 2010-11. ngokulandelelana, ukuba bafudukele ekuqaleni kwexesha (2010-11) ekupheleni zokugqibela (2009-10.). Ngale transfer kuya kuqinisekiswa abanobulungisa nokuthelekiswa.

The main izinto

Le ngxelo kufuneka ibonise kwiziphawuli:

• Yabelana eyinkunzi. Umtya = 3310 p. 3314 + 3315 + 3316.
• izabelo kaNondyebo evela zabelo. Umtya = 3310 p. 3314 + 3315 + 3316.
• capital olongezelelweyo. Umtya 3310 = 3312 + 3313 + 3314 + 3316 +.3315.
• Babutyhila ukulahleka (kugcinwa umholo). Umtya 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
• capital Reserve. umgca Umtya = 3310 3316.
• Iyonke. P. 3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.

Ukuquka imigca elikhankanyiweyo 3311, 3312, 3313, 3314, 3315, 3316. ingeniso Net for p. 3311 ibonisa ubungakanani nyaka wenzelwa le ngxelo, ukwandisa ubukhulu yenzuzo igcinwe lweshishini. Kufuneka, kunjalo, khumbula ukuba ixabiso eliboniswe yi kumgca 3311, kufuneka alingane loo eboniswe p. 2400 amaxwebhu iilahleko uzuza. inzuzo Net kufuneka ilingane isixa equlethwe kwiirejista zemali ze-credit lwe akhawunti:

84 "intsilelo Ingqokelela (kugcinwa imivuzo)" zonyaka.

99 "Iilahleko and Profit" ekupheleni 1q., 6 no-9 kwiinyanga.

Vandlakanyo lutsha kwempahla

P. 3312 ebandakanya udibaniso lwe maxabiso olongezelelweyo asethi ezingaphathekiyo kunye nempahla ezisisigxina. Ibhekisela kwikomkhulu eyongezelelweyo lweshishini:

• ngokupheleleyo, ukuba akwenziwanga yangaphambili imijikelo ukwehla izinto;
• kwi imali engaphezulu kwemali lwe surplus kufuneka sihlolwe kwi markdown isalathi ukuba ngakumbi yokuqala kuneyesibini.

Kufuneka kuqatshelwe ingongoma ebalulekileyo. Isixa-mali surplus kufuneka sihlolwe kwi-asethi ezingaphathekiyo kunye nempahla ezisisigxina isixa sisalathisi markdowns yabo eyenziwe kumathuba phambi yaye zifakwe kwi- iziphumo zemali nezinye iindleko ezinxulumene kwiziphumo namanye ingeniso. I-accounting Iirejista kuyo kwimali "ezongezelelweyo ehlawulwe-in eyinkunzi" (83). On nokulahlwa asethi ezingaphathekiyo kwakho, wayifaka zixa asethi kwintsalela yabo njengexatyiswe ikhutshelwa ukusuka alo. 83 ngenxa yokulahlekelwa nqunu (kugcinwa imivuzo) kule nkampani.

Inzuzo kwi ukwanda asethi

Umtya 3313 imele mali yenzuzo, nto leyo ezingaqukwanga kwi sisiphumo lwemali kwixesha langoku. Njengoko imali efana, umzekelo, inokuba umahluko, leyo kuvela ukuguqulelwa asethi nkampani ngohlobo lwemali amazwe, kunye namatyala kusetyenziswa ekuqhutyweni kwemisebenzi ngaphaya kwemida eRussia ngo engange. Le inzuzo kuboniswa accounting ngelo xesha lenzelwa ingxelo kwaye kwabalelwa ezongezelelweyo ihlawulwe imali.

Ukuze ufumane inkcazelo engakumbi,

Umgca 3314 ibonisa ubungakanani lokonyuka eyinkunzi le nkampani, ezivela ngenxa yokuba:

• kunikezelo izabelo ezongezelelweyo (izabelo);
• iminikelo kwimpahla zomthetho.

Umtya 3315 kubandakanya ukwanda kwiimalizabo, ezivele ngenxa yokunyuka kwexabiso eliyimali kwizabelo (isitokhwe). Xa p. 3316 (ngokuhlanganisa amaqumrhu asemthethweni) ibonisa ubukhulu yokwanda imali, nto leyo eyabangela ukuba ngenxa kuqhawulo / attachment.

Luphazamiseko lwee-asethi

Ngokuhambelana 3320 lubonisa iitotali ngenxa columns zilandelayo:

• Abagunyazisiweyo capital -. P 3320 = 3324 + 3325 + 3326.
• Izabelo abahlawulelweyo izabelo - line 3320 = 3324 + 3325 + 3326.
• asethi Secondary - line 3320 = 3322 + 3323 + 3324 + 3325.
• imali Reserve - str.3320 = line 3326.
• Ilahleko ebibekiwe (kugcinwa imivuzo) - umtya = str.3321 3320 + 3322 + 3323 + 3324 + 3325+ 3326 + 3327.
• Isiphumo - iphepha 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327 ..
• Ukuquka - line 3321-3327.

ingeniso Net kumgca 3321 ubhalwa ubungakanani ilahleko ngexesha lokunika ingxelo, leyo kunciphisa ubungakanani kwingeniso abangabelwanga lweshishini. Vandlakanyo lutsha kwempahla kwi p. 3322 ingqamana isixa ubhale-phantsi-asethi ezingaphathekiyo kunye nempahla ezisisigxina. Libhekisela ukuba ukwandiswa capital benkampani kwi imali engagqithiyo isixa surplus kufuneka sihlolwe, ukuba phambi kokuba kwenziwe. Ukucinywa-phantsi-asethi ezingaphathekiyo kunye nempahla esisigxina, kanene yiyiphi na enkulu ngaphezu index ezichaziweyo njengexatyiswe eyenziwe ngamaxesha phambi wesikolo bebekwe ngokwahlukeneyo omnye lokukhulisa asethi ezongezelelweyo eboniswe isiphumo zemali nezinye inzuzo. Iirejista accounting eli xabiso kuboniswa debit cq. 83.

ukunciphisa iindleko asethi

Ngokuhambelana 3323 ibonisa ixabiso iindleko, ezingaqukwanga kwi iziphumo zemali kweli xesha lokwenza umbiko. Umahluko ngendlela eyakhayo, kuvela ukuguqulelwa ixabiso lempahla ngokweemali imali amazwe, kunye namatyala asetyenziswa ekwenzeni imisebenzi luthululelwe engange ukuba ngaba kunxulumene enye ingeniso ngenxa ngokunqunyanyiswa ekusebenzeni kweshishini ngaphandle kwe Russia inokufana flow enjalo. Oku kunciphisa ixabiso asethi ezongezelelweyo yi alo. 83.

Olunye ulwazi

Umgca 3324 esaziswa ukunciphisa isixa ngokuthe tye. Oku kwenzeka ngenxa yokuba ekunciphiseni ixabiso eliphambili kwizabelo (isitokhwe). Ukunciphisa inani izibambiso abhalwa kumgca 3325. In p. 3326 uhlawule imali bubonakala ngokuhlanganisa kwishishini ngohlobo yokuzahlula / attachment. Xa umgca 3327 zibonisa mali enxulumene ukwabiwa yengeniso net kwi zabelo (Abaseki, abathathi-nxaxheba).

Esilungiswe asethi ezongezelelweyo

Xa umgca 3330 ibonisa imali aluchaphazeli utshintsho kule mali lwenkunzi xa lulonke. Oku kuboniswa ngendlela lwamaxabiso ezintle nezimbi columns ezahlukeneyo le layini. Xa kwakho ngentengiso asethi ezingaphathekiyo kwaye esisigxina asethi izixa kwintsalela yabo njengexatyiswe budluliselwe ukusuka asethi ezongezelelweyo lweshishini ngeendleko ukulungisa yemivuzo igcinwe (ilahleko intoleyo), le ngxelo kubonakala:

• kwindawo yegama (njengokuba ixabiso negative) kumhlathi "capital Secondary";
• Isalathisi HIV "intsilelo Ingqokelela (kugcinwa imivuzo)."

Kufuneka kuqatshelwe ukuba izinga kumgca 3330 alisebenzi lwemali kwimigca 3310 no 3320.

isigaba 2

Kule nxalenye yengxelo ibonisa utshintsho-asethi zabo yenkampani yakhe ngokuphathelele ixesha ngaphambi, ezo zibangelwa:

• uhlengahlengiso, fixes bug esezivunyiwe kwimijikelo ezidlulileyo;
• utshintsho-nkqubo yobalo lekhampani (kuba abanobulungisa nokuthelekiswa).

Le amanqaku achazayo kwigosa elinoxanduva kufuneka anike izizathu, oko kwabanga equity olu tshintsho zabelo 'ngamaxesha ngaphambi.

asethi Net (icandelo 3)

Kule nxalenye yengxelo bangena ulwazi izixa ekupheleni kwethuba kunye imijikelo emibini edlulileyo. Ngokomzekelo, amaxwebhu-2011 kufuneka ibonise iinkcukacha-asethi net nge-31.12 2009, 2010 no-2011. Ngokomyalelo Ministry of Finance № 10n, FCSM № 03-6 / pz, kuba ukubala asethi net AO ngaphandle iinkampani ukuba enze imisebenzi zebhanki kunye inshorensi phantsi ixabiso NA kufuneka iqondwe ixabiso umiselwa ngokuthabatha isixa-asethi AO eyamkelweyo ukubala , isixa liabilities zabo. Ngu ukubunjwa imali zokuhlala ziquka:

asethi 1. Non-current. Bona kuboniswe intsalela kwicandelo lokuqala:

• -asethi ezingaphathekiyo.
• utyalo inzuzo impahla ebambekayo ezixabisekileyo.
• utyalo-mali lwexesha elide.
• Ezinye ii-asethi non-current.
• asethi ezisisigxina.
• Ukwakhiwa kuyaqhubeka.

2. asethi zangoku ungena kwicandelo lesibini esikalini:

• Waziqinisa.
• Iimali.
• VAT kwi amaxabiso ezifunyenweyo.
• utyalo-mali uhlobo elifutshane.
• Imali.
• Ezinye ii-asethi zangoku, ngaphandle kokuba iindleko iindleko ngqo kwizabelo ubuncwane intlawulelo ukuthengiswa elandelayo okanye ukurhoxiswa, kwakunye ityala wabaseki (abathathi-nxaxheba) loMthetho iminikelo kwenkunzi sabelana.

Kuba namatyala ezithathwayo ukubala zimi ngolu hlobo lulandelayo:

• Izibophelelo-mboleko, imali-mboleko kunye nezinye uhlobo ixesha elide.
• Abaseki ematyaleni (abathathi-nxaxheba) xa kuhlawulwe imali.
• Abaxhomekeki mboleko neekhredithi indalo elifutshane.
• Amalungiselelo ngeendleko elizayo.
• Iintlawulo.
• Amanye amatyala zexesha elifutshane.