Indlela ukugqibezela ingxelo yokungena nokuphuma kwemali, umzekelo kokugcwaliswa, ukugcwalisa lo umyalelo, imithetho, imimiselo

Omnye imigangatho mali, nto leyo qho ngonyaka anike phezulu-manani - eli ingxelo yokungena nokuphuma kwemali. Olu xwebhu lubonisa iinkcukacha ekufumanekeni kwemali eziinkozo kunye nezinto ezilingana nemali eziinkozo, imithombo kwazo kunye nemiyalelo yokusebenzisa. Esiza kuxubusha ngayo ngokweenkcukacha ukuzalisa njani ingxelo yokungena nokuphuma kwemali.

izidingo

Le ngxelo ibonisa iintlawulo kunye neerisithi kwiingxelo zemali kunye namaxabiso ezinto ngokwemali. Laba kakhulu finvlozheniya ukuba lula kusuka libe imali, kodwa oko ukutshintsha kancinane ixabiso. Yonke imibutho accounting, kufuneka uthathe ingxelo yokungena nokuphuma kwemali. Isampulu izaliswe-mali, kufuneka unikeze ukuya ekupheleni kwekota yokuqala kunyaka olandelayo wokwenza ingxelo.

Esiza kuxubusha ngayo ngokweenkcukacha apho amanqaku zingafakwanga kolu xwebhu:

• isixa iintengiselwano unaniselwano;
• imali ezifana nemali;
• iintengiselwano lwemali;
• kokufumana imali ebhankini, ukutshintshela iimali phakathi kwee-akhawunti, ezo musa ukutshintsha imali iyonke kwee-asethi.

Xa ufaka ingxelo zonke imisonto abelwe imisebenzi ekhoyo, imali kunye notyalo-mali. Kwimeko yokuqala lubonisa iziphumo zemali umsebenzi eziqhelekileyo kulo yesibini - enxulumene nokufunyanwa asethi ezisisigxina. Iintlawulo ukuba utshintshe ubume eyinkunzi kunye yemalimboleko zinxulumene imisebenzi mali. Okulandelayo iya kunikwa imiyalelo ukuba kugqitywe ngawo ingxelo yokungena nokuphuma, nto leyo ichazwe ngokwenkcukacha, oko kuthetha ukuba angene ngasinye miqolo.

Iimpawu liwa

Le fom standard ayibandakanyi kumgca manani. Ukuba uxwebhu unikelwa kwi-manani, iikhowudi kufuneka ukuba abeke phantsi ngokwabo, ngokusekelwe kwi-Ofisi yoMphathiswa wezeMali Order №66. Kwezinye iimeko nqaku olunonjolweyo ayikho imfuneko.

Ezinye nokuphuma ukuba elibanjiswe. Umzekelo, ukuba bangabi ebonakalisa zeekontraki ngaphezu nkampani ngokwayo. Le misebenzi ibandakanya:

• yokuhamba kwemali ikhomishini arhente ezinxulumene neenkonzo intlawulo;
• VAT kunye engenayo imisebenzi;
• iirisiti ezivela umlingani ezinxulumene imbuyekezo yezinkonzo for nerenti yeziNdlu.

Phezu reflection liqengqiwe VAT kufuneka ucacise umahluko phakathi kwemali efunyenwe ngamahlakani, yaye adweliswe njengentlawulo part. La manani zingavela migca:

• 4119, ukuba VAT ezidweliswe abathengisi kunye lwabiwo lingaphantsi kwe-efunyenwe kubaxumi kwaye ukusuka mali;
• 4129, ukuba VAT ezidweliswe abathengisi kunye nohlahlo lwabiwo-mali, ngaphezu efunyenwe kubaxumi kwaye ukusuka mali.

iimpawu

• Le ngxelo ayisichazeli ibonisa uluhlu yonke lokungena nokuphuma kwemali. Umsebenzi kuyafana ihlelwa ngokwezintlu eziliqela. Kulo mzekelo, intlawulo enye ukuba yahlulwe imicimbi eyahlukeneyo.
• Le ngxelo izaliswe amawaka. Okanye mln. Hlikihla.
• Ukuba iimali ezifunyenwe yamanye amazwe, ingxelo igcinwa mali, iguqulelwe engange Russian kwi izinga lotshintshiselwano ngomhla kufunyenwe intlawulo. Ukuba inani imisebenzi efanayo, ixabiso apho kamva ngohlobo lwemali kwelinye ilizwe, enkulu, ungasebenzisa izinga lotshintshiselwano avareji.
• Qiniseka ukuba zibonise impahla nemali ukuba ukutshintsha ixabiso kwaye kuthengiswa nangaliphi na ixesha.

hat

Into yokuqala kule ngxelo iqulathe ulwazi malunga lombutho: igama lenkampani, inombolo VAT, uhlobo lomsebenzi. Qhubeka ukwenza iibhalansi kwi akhawunti esandleni ekuqaleni kwexesha. Yonke imilambo bohlulwa babe ngamaqela amathathu (current, utyalo-mali kunye iintengiselwano zezezimali), nganye zahlulwa ukuba zibe ingeniso kunye nenkcitho. Indlela ukugqibezela ingxelo kwemali? Okulandelayo isihloko ngasinye izintlu ezimbini ezichaziweyo. Ngenyanga yokuqala ( "3") wangena mali ngexesha lokunika ingxelo kwaye yesibini ( "4") - le yangaphambili.

imisebenzi operating

Umthombo iphambili kwemali yombutho imali abathengi nabathengisi. Ngoko ke, ngokuhambelana (p.) 4111 ibonisa isixa-mali sengeniso kunye mboleko eziye zafunyanwa nomnatha VAT yempahla imisebenzi. Olu lwazi zingafumaneka isantya iingxelo DT ye-akhawunti ka-asethi ezininzi ulwelo (50 to 58) kunye KT62 (76).

Izixa-mali ezifunyenweyo irenti, nemali eyintlawulo yokushicilela kunye neminye imirhumo ikhomishini nomnatha VAT ichazwe p. 4112. Ukuba umsebenzi eliqhelekileyo lombutho na yokuqasha kwepropati, ezi mali kufuneka zibandakanywe kwingeniso. On p. 4113 elikhankanyiweyo ingeniso evela zokuthengiswa finvlozheny kunye nezinye ingeniso ziyanakanwa njenge into eyahlukileyo (4119). Kweli nqaku, ingakumbi, ziquka:

• kwemali-mboleko ezinikwa abasebenzi;
• ukubuya ngaphambili engasetyenziswanga imali esesandleni;
• ngenxa yemali kwintengiselwano angaphandle;
• nenzala eze ngenxa yotyalo kwetyala.

ingeniso epheleleyo ezibhalwe p. 4110. Apha ke inxalenye yokuqala ekhutshwe accounting ingxelo standard cash flow.

Inkqubo uyafana nasekuvalweni nenkcitho. Okokuqala, ukucacisa inani zahlawula abanikezela zempahla ekrwada (4121). Idatha zithathwa eseleyo, ingakumbi iimali eboniswe kwi KT50 turnover (51, 52) kunye DT60 (76). transfer imali ngamahlakani libonakaliswe 91/2, kunye nemali wachitha abantu uxanduva. Ngaphezu koko, le ngxelo ibonisa isixa somvuzo kuhlawulwa (4122). Ezi data zithathwa amangeno DT70 KT51. Ukuze zibonise isixa kwenzala namatyala abelwe kwiphepha elahlukileyo. 4123.

Imali ehlawulwa irhafu iingeniso kwalo, likhulu igama echazwe p. 4124. Umdibaniso zonke ezinye iirhafu ngaphandle ngqo, kuba iintlawulo imigalelo zinakanwa p. 4129. Okulandelayo kubonisa amaxabiso iyonke imali (4120) kunye isiphumo mali evela kwimisebenzi eyenziwayo (4,100). Apha ukugqiba indlela ingxelo yokuhamba kwemali-akhawunti ye eseleyo.

Imisebenzi Ukutyala: ezingenayo

Kule nkqubo, lo mbutho unakho ukuthenga nokuthengisa iimpahla non-current. Intsalela yemali evela kwimisebenzi ezinjalo kufuneka senziwe ingxelo yokungena nokuphuma kwemali. Ifom isampula ezalisiweyo inikezelwe ngezantsi.

Kwicandelo lesibini le ngxelo ibonisa ubungakanani nezabelo ezithe zafunyanwa (p. 4214), ingeniso evela kwintengiso lezabelo kwezinye iinkampani (p. 4212), finvlozheniya. Ulwazi athathwa neziphithiphithi ka DT50 (52, 58) nezahlulo-76 ka-CT nezabelo ezithe zafunyanwa. Ukuze ubone isixa kanye finvlozheny imfuneko yezi ntengiselwano ukubalaselisa mali eziye lwaqhutywa yi-sub-account "Inzala kumanqaku." Le ngxelo iqulathe ulwazi malunga okuhlawula amatyala sivunyiwe (p. 4213), nto leyo buyasuswa Isantya DT50 KT58. mali ngokwahlukileyo zabelwe ezinye (p. 4119), kunye iyonke ingeniso (p. 4210).

Imisebenzi Ukutyala: iinkcitho

Ngokwahlukeneyo, isixa-mali esabelwe nokuthengwa izibambiso kwamatyala, mboleko (p. 4223), finvlozheniya (p. 4222), ngomhla inzala ehlawulwa abanini yezabelo kunye imixokelelwane (p. 4224), nezinye iintlawulo (p. 4229). Ngaphezu koko wabalaselisa umqolo ukubonisa isixa kweendleko. Ulwazi malunga isiseko apho wangena idata kwinqaku emke ejikeleza yi DT58.

Apha ukugqiba njani ingxelo yokungena nokuphuma kwemali kwicandelo lesibini.

Imisebenzi Financial: ezingenayo

Ulwazi malunga nokuphuma kwemali ezinxulumene notshintsho kubume capital, wangena kwicandelo wesithathu umgangatho accounting "Ingxelo KWEMALI". Makulandelwe le nkqubo ilandelayo xa kuzaliswa iyafana naleyo ngaphambili. Okokuqala, ukucacisa inani ezifunyenwe yi kwishishini ngetyala (4311). Ulwazi buyasuswa isantya KT66 (67) DT50 (51). imali-mboleko, wakhupha inqaku promissory ingxelo ngokwahlukileyo (4314), kwakunye nabanini iidiphozithi kwixesha lokunika ingxelo (4312, 4313), kunye nezinye iintengiselwano (4,319) kunye iyonke ingeniso (4310).

Imisebenzi Financial: Iindleko

Ulwazi malunga nokuphuma kwemali sineenjongo ngentlawulelo nowuthsi promissory ye-Central Bank of amatyala, ukuhlawula imali-mboleko zinakanwa p. 4323. Le data zithathwa isantya DT66 (67) kunye KT50 (51). Iyodwa ibonisa isixa nezahlulo kuhlawulwa (4322), nezinye iindleko (4329).

iziphumo

In p. 4400 kubonisa imali eseleyo iyonke efunyanwa ngokudibanisa isixa p. 4100, 4200 no 4300. A Ixabiso ezigxekayo wangena kule yegama. Ngaphezu koko, libonisa:

• imali eseleyo kwi Fund ekuqaleni (4450) kunye nesiphelo (4500) kunyaka wengxelo.
• ixabiso lemali ifuthe izinga lotshintshiselwano ngokuchasene engange (4490).

Nantsi indlela ngokusesikweni ingxelo yokungena nokuphuma kwemali lweshishini. Ifom ezaliswe zonke iinkcukacha mayingeniswe kwi-Federal yerhafu Service ngokusebenzisana ne-akhawunti zonyaka. Lo mgaqo usebenza kuzo zonke iintlangano ihamba accounting, ngaphandle nemibutho engenzi-nzuzo. amashishini amancinci, iziphumo yayo iqondwe ngaphandle ingxelo akanako ukunika ulwazi.

Indlela ukugqibezela ingxelo yokuhamba kwemali yi indlela ethe ngqo?

01,01 iNkampani balances kwi-ofisi webhokisi (3000 rbl.) Yaye kwi-akhawunti yebhanki (60000 rbl.). Kuyimfuneko ukuba ukuzoba ingxelo yokungena nokuphuma kwemali. Imibandela Ukuzalisa ichazwe ngasentla.

Xa umgca "ekuqaleni konyaka Intsalela" uhlawule isixa: 3 + 60 = 63 amawaka engange ..

Kwithuba langoku, umbutho million 1,77 engange .. kwi the uhlobo lwentlawulo kubathengi kunye nomnye 472 lamawaka. bagcobe. ngohlobo yenkqubela. Ezi data zithathwa entries DT50 kunye DT50 KT62 KT62. Xela umgca "Imali evela kwintengiso" (p. 4111) ibonisa isixa-VAT 1770-270 + 472-72 = 1.9 mln. Hlikihla.

Kweli xesha langoku, umbutho wafumana uncedo-mali ka-70 amawaka. Thambisani. Iimali zasetyenziselwa ukuthenga izinto eziyimfuneko ukuze ukwenziwa kweemveliso. Ibhalansi yezi ntengiselwano iqinisekiswa ukuthumela:

DT51 KT86 - wafumana imali evela mali.

DT86 KT98 - kubalelwa iindleko senziwa.

Ekubeni uncedo kwandisa IC, ezi zixa-mali zibhalwa kwicandelo lesibini lengxelo kwi "enye ingeniso" (p. 4119).

Kulo nyaka, inkampani zidluliselwe kubanikezeli 944 lamawaka. Hlikihla. Idatha ethatyathwa DT60 iintambo KT51. Esi sixa umnatha VAT ichazwe p. 4121. Ukongeza, ukusuka kwirejista cash amawaka 150. Engange zakhutshwa yokuhlawulwa kwemivuzo yabasebenzi. Idatha ethatyathwa DT70 iintambo KT50. Esi sixa ke wangena kule page. 4122.

Kulo nyaka, abasebenzi uncedo-mali umbutho mali ka-210 lamawaka. Engange walungiselelwa. Idatha ethatyathwa DT73 iintambo KT50. Le ntlawulo ke ezinxulumene nomsebenzi lwangoku kwaye uyavela kwikholam "ezinye iintlawulo".

Umqeshwa iye yabuyela nemali engasetyenziswanga kuphendula osethilini kwi-mali ka-10 amawaka. Thambisani. Kwangaxesha nye, kubathengisi wangena isohlwayo ngenxa yokophula contract zentengiso kwempahla-mali ka-210 lamawaka. Thambisani. Ezi imisebenzi zenzelwe ukulungelelanisa ukuthumela: DT50 KT71 (76). Isixa indlela entle ingxelo 220 lamawaka. Hlikihla. zibandakanyiwe kwi "enye ingeniso". Apha ukugqiba njani ingxelo yokungena nokuphuma kwemali kwi inxalenye imicimbi ephuma kwimisebenzi eyenziwayo.

Kulo nyaka, umbutho wathengisa umatshini kunye nesakhiwo. Iinzuzo evela intengiselwano yaba RUR 1.18 yezigidi .. Kukho iye yaphunyezwa Central Bank kwelinye iqumrhu ezixabisa 40 lamawaka. Thambisani. Ezi intengiselwano irekhodwa esikalini Esetyenzisiweyo DT51 KT60 (76) ukuba zizonke zisisixa se RUR 1.220.000 .. Kule ngxelo, ezi iintengiselwano ebhalwe p. 4211 (in inani le waqonda ezisebenza ngaphandle VAT) kunye 4222.

80 amawaka. Engange sakhutshelwa ngeli xesha LLC yangoku. ngokohlobo mboleko. Idatha ethatyathwa DT51 iintambo KT58. Le mali ichazwe p. 4213.

OS ukufunyanwa beqinile wachitha 885 lamawaka. Hlikihla. Idatha ethatyathwa DT60 iintambo KT51. Neminye imibutho base-mboleko kwi-mali ka-60 amawaka. Thambisani. Idatha ethatyathwa DT58 iintambo KT51. Ezi imisebenzi zimbini wangena kule migca 4221 no 4223.

Ngeli xesha lokunika ingxelo, lo mbutho sele ufumene imali-mboleko elifutshane elide amawaka 12. Thambisani. (DT51 KT66). Esi sixa kubhalwe p. 4223. Le nkampani Zabuya kuthabatha imali-mboleko yebhanki $ 320 lamawaka. Thambisani. Amanani zithathwa Isantya DT66 KT51. Olu sebenziso kubhalwe p. 4323.

Inkcazo yokuhamba kwemali: imigaqo yokuzalisa imali yebhajethi

Intsalela yemali enxulumene VAT, kuyimfuneko ukuba zibonisa kuncitshiswa nto. Imali iyonke serhafu libalwa yonke imisebenzi, kodwa siboniswa ngokwemeko intengiselwano yangoku. Ubungakanani iirhafu kunye nemirhumo ezidweliswe kwi-mali, yaba 360 lamawaka engange: NPP - 130 amawaka engange, VAT - .. 210 amawaka engange, ezinye iirhafu - .. 20 amawaka engange .... Zonke ezi mali ibhalwe kwiphepha lomncono DT68 kweentambo KT51. Kule ngxelo mali kwi p. 4124 (240 amawaka. Thambisani.) Yaye 4129 (20 amawaka. Hlikihla.).

Indlela ukugqibezela ingxelo yokungena nokuphuma kwemali, umzekelo yokuzalisa imigca zokugqibela

Iyonke Intsalela yemali evela kwintengiselwano zotyalo-mali (4200) ibalwa ngokuthabatha kwisixa se zonke iimali ezifunyenweyo kwaye esetyenziswe umthamo. Amanani lokuqala kufuneka ibe 'ukucoca' ukusuka VAT:

+ 40 + 1000 80 -700-60 = 1120-760 = 360 lamawaka. Hlikihla.

VAT kwiintengiselwano zezimali akubanga intshukumo. . Ngoko ke, lo mfula ngenxa egcinwa iphepha 4219, uthi:

270 + 72-144-200 + 180-135 = 43 lamawaka. Hlikihla.

Ibhalansi ye imisebenzi mali yile ilandelayo:

12 + 70-320 = -238 amawaka. Hlikihla. Esi sixa irekhodwa kwingxelo kwindawo yegama.

Umahluko phakathi yonke ingeniso kunye nenkcitho (843 + 310-238 = 915 lamawaka. Hlikihla.) Ngaba kubonisiwe kwinqaku "Intsalela lokugqibela ngeli xesha." Ngokwahlukeneyo kuchazwe ekupheleni konyaka mali eseleyo. He is:

63 + 915 = 978 lamawaka. Hlikihla.

Apha ukugqiba indlela ingxelo yokungena nokuphuma kwemali. UMZEKELO fill emelweyo kwiBhunga ifoto kwi.

Indlela kunika VAT?

Yonke ingeniso kunye nenkcitho-mali kufuneka 'ukucoca "yaloo rhafu phambi kokuba ugalele ingxelo. Le nkqubo ibangela ubunzima accountants. Asingabo bonke akhawunti VAT kubhalwe ngokwahlukileyo. Ukuze ukuba ukwenza iimpazamo izibalo, kuyimfuneko:

• kubabela elo mali yonyaka revolutions of DT62 (60) KT51;
• lo mzobo engumphumela liphindaphindwe 18/118, egxininisa utsho VAT;
• -mali esisashiyekileyo siya kuba 'icocwe "kwi rhafu.

Le ndlela yokubala yi bakhi efanelekileyo kuphela abathengisa iimpahla phantsi izinga-18% -s '. Indlela ukujongana iimveliso elibonelela-10% ngereyithi, yaye loo nto akakhuselwanga VAT? Kwiimeko ezinjalo kuyimfuneko ukwahlula elibaleka iirhafu ezahlukileyo zokusebenza:

Ibhalansi kweziphumo VAT = VAT + wafumana imali evela lwabiwo - ekuluhlu VAT - ihlawulwe VAT.

Bala umahluko kwaye iya "ukucoca" cash flow evela kwimisebenzi ethile:

• Inani HIV kubhalwe page 4119 .;
• imali ezigxekayo kubonisiwe kwizibiyeli kwi p. 4129.

Asingabo bonke ezimali athobele algorithm. Ukuba VAT-nokuphuma kwingxelo azahlulwanga, oku kufuneka kuchazwe kwinqaku ecacisiweyo.

Indlela ukubonisa umvuzo?

Kwiphepha 4122, zonke iintlawulo ezihambelana nomvuzo ziboniswa. Umbuzo kukuba, ngaba kufuneka ungene kulo mgca, ngaphandle kwemvuzo, ieholide kunye neebhonasi, kunye neerhafu yengeniso yomntu kunye nee-premiums zomshuwalense? Ezinye iingcali zikholelwa ukuba kule ngxelo kuphela inzuzo kwi-DT70 KT50 (51) kufuneka iboniswe, kwaye iirhafu zerhafu yerhafu yomntu siqu, imirhumo kunye nezinye iirhafu kufuneka ziboniswe kwiphepha 4129. Ngeli candelo, kunokwenzeka ukuqonda ukuba ngubani othunyelwa kubasebenzi okanye kwisabelomali. Abanye bakholelwa ukuba kwiphepha 4122 kubalulekile ukubonisa zonke iintlawulo ezihambelana nokubala kwemvuzo. Emva koko kuya kukwazi ukunquma ukuba uninzi kangakanani umbutho "ukugcinwa" kweendleko zabasebenzi. Zomibini iinketho zinelungelo lokuba khona. Kufuneka kuphela ukubonisa kwinqaku elichaziweyo indlela ekhethiweyo yokubonisa ulwazi.

NPP

Ukuze uzalise ifom ngokuchanekileyo, kuyimfuneko ukuchonga ukuba yeyiphi intsebenzo efunyenwe ngenzuzo, eyona ntlawulo yerhafu yengeniso kunyaka wokunika ingxelo, kwaye sele sele, kuxhomekeke kwiziphumo ezifunyenweyo, yenza idatha. Ngokuqhelekileyo, imvelaphi yengeniso yayingeniso kwimisebenzi eqhelekileyo. Ngoko ke, inani leerhafu liboniswe kwiphepha 4124.

Ukulingana kwemali

Ungayifaka njani inqaku lokuhamba kwemali kwiimali-mali ezininzi zemali? Okokuqala, makhe sijonge ixabiso elikulo candelo. Iingxowa-mali zebhanki ziyi-billing yebhanki, iimfuno zediphozithi kunye nezinye izinto ezinokuthi ziguqulwe ngokukhawuleza zibe yimali, kodwa zisengozini yokutshintsha kwexabiso. Kwinqanaba leemali ezi xabiso ziboniswe kwiphepha 1250. Imali efanayo kufuneka idluliselwe kwingxelo.

Umbutho unokuba nexabiso kwi-balance sheet, ixabiso elichazwe ngemali yolunye urhulumente. Kule meko, ndingayigcwalisa njani ingxelo yokuhamba kwemali? Umzekelo wokungena idatha malunga nokuthengiswa kwemali yangaphandle.

Umgaqo wengxelo ufana nokuzalisa i-balance sheet. Imilinganiselo yemali ibonakaliswe kwifom ye-1 ngomlinganiselo wokuguqulwa kweeruble ngomhla wokuthengiselana. Xa ufaka izibalo zemali e-dollar ne-euro kwiingxelo ekuqaleni kwonyaka (iphepha 4450) kwaye ekugqibeleni (iphepha 4500) lonyaka, kufuneka ubonise isantya ngo-Disemba 31. Ukwahlukana okwakubangelwa emva kokubaliswa kufuneka kuhlaziywe kwi-4490. Ukuba inkampani ayinayo imali efana nemali kunye neleta yekhredithi kwimali yangaphandle, kubalwa kwenziwa ngokusebenzisa le fomula elandelayo:

Стр. 4490 = Ingeniso yonyaka ngokwe-DT50 (52) KT91-1 - Ingeniso yonyaka ye-KT50 (52) DT91-2.

Ukuchaneka kwezibalo kungakhangela usebenzise le fomula elandelayo:

Стр. 4500 = 4450 - Стр. 4400 - Iphepha. 4490.