Ingxelo yomphicothi-zincwadi: umzekelo. Ingxelo yomphicothi-zincwadi: yenziwe ngoobani kunye ngokoMthetho kunikezelo ingxelo yomphicothi-zincwadi

Ingxelo yomphicothi-zincwadi kunye nengxelo yomphicothi-ngamaxwebhu ebonisa inkqubela zophicotho yaye injongo uluvo, basebenzisane ekupheleni kwayo. zokuzaliswa kwazo oluqhutywa ngokungqinelana nemigangatho esebenzayo kunye nemigangatho. Cinga ngakumbi, njengoko azotywe kokugqitywa zophicotho.

definition

Umqukumbelo yophicotho sisenzo esemthethweni, eyenzelwe abasebenzisi of accounting amaxwebhu (financial) apho uluvo lophicotho ezikhoyo kwi ukuthembeka data kuhlolisiswe enkonzweni yabo of accounting kwi Russian Federation. eyoqulunqo Kwalo reflection yenziwa ngokuhambelana nemigaqo esebenzayo. Intembeko ibizwa umgangatho nokuchaneka kolwazi, zivumela amaqela anomdla ukwenza izigqibo ezichanekileyo malunga impahla kunye nemeko yezemali lenkampani, neziphumo umsebenzi wayo kwezoqoqosho kufuneka kusekelwe phezu kwezi zalathisi benolwazi izigqibo. Kuba umxholo ingxelo yomphicothi-zincwadi uya kuba ngumntu onoxanduva uphicotho. Kufuneka kukhunjulwe ukuba ukulungiselelwa nokungeniswa-mali (financial) uxwebhu isikhokelo idibana iqumrhu clubs. Ukusuka kule imeko kulandela ukuba uphicotho akuthethi alandise umbutho yoxanduva kummandla ingxelo.

ngezigaba

Audit ke iintlobo:

1. Initiative.
2. Kuyimfuneko.
3. Izabelo ezikhethekileyo.

Njengoko amava ebonisa, kuyacetyiswa ukuba kusetyenziswe isampuli elinye (umzekelo) kuzo zonke iziphumo. Ingxelo yomphicothi-zincwadi kufuneka kwenziwe ngaphandle in Russian, amaxabiso iindleko zibhalwe ngohlobo lwemali kazwelonke. Olu xwebhu luyafumaneka kwi yintloko kwiqumrhu sihlolwe kwi inani leekopi, nto leyo enika isivumelwano.

ummiselo federal

The Umhloli Jikelele unoxanduva ekucaciseni kubonisa uluvo ukuthembeka kwamaxwebhu kuzo zonke iinkalo ezibalulekileyo. Ukuzoba ingxelo yophicotho lwenziwe kulawulwa ngokuyintloko ngemilinganiselo yase. Ingakumbi, le ulawulo esisiseko yi №6, evunywe ulawulo karhulumente №696 we-23 Septemba. 2002 Olu lolusezantsi, kwakunye nezinye izinto ezifanayo, kuqingqelwe ukuba kube nokuhlangabezana nemigaqo yamazwe ngamazwe elawula imisebenzi zokuphicothwa kweencwadi. Umthetho umisela iimfuneko uniform kuxwebhu lokugqibela kuphicotho.

isicelo

Ingxelo yomphicothi-zincwadi qho mandatory lukhatshwa iingxelo zemali, ngokubhekiselele apho saqulunqwa kwaye ivakalise izimvo. Kufuneka kuqiniselwa yaye zifakwe isitampu liqumrhu clubs. Kufuneka kwakhona abonise umhla ukubunjwa. Ukulungiswa amaxwebhu eziveliswa ngokungqinelana neemfuno zomthetho entsimini kweerekhodi zemali. Ingxelo yomphicothi-zincwadi kunye neengxelo zale ncwadana zibe iphakheji enye. Le sheets zibaliwe, umtya kunye, natywinwa nguMphicothi. Kwiphepha elilandelayo ibonisa inani kweemakhishithi kwiphakheji. Njengoko kukhankanyiwe ngasentla, i ukukhutshwa ingxelo yophicotho oluqhutywa inani leekopi, leyo kwavunyelwana yi ngumphicothi kunye nequmrhu zihlolwe. Noko ke, omabini amaqela kufuneka afumane ubuncinane enye ipakethi kwamaxwebhu.

Ukubunjwa ingxelo yophicotho

Standards inika uluhlu izinto ezisisiseko kunyanzelekile ukuba kufuneka babekho kuxwebhu lokugqibela. Ezi zixhobo ziquka:

1. Igama. Umzekelo: "Ingxelo yomphicothi-zincwadi kwi (accounting) Amaxwebhu zemali."
2. Uthunyelwe ezi. Ngokutsho kwesivumelwano okanye imithetho zomthetho, uxwebhu idla ithunyelwe umnini sifundo lahlolwa, ibhodi yabalawuli njalo-njalo.
3. Ulwazi malunga abaphicothi.
4. Idatha phezu kobuso clubs.
5. Inxalenye Ingxelo yomphicothi-zincwadi. Zisoloko ezintathu. Eli candelo ezitshayelelayo, iibloko echaza imihlaba zophicotho kunye ngokoluvo ingcali ogunyazisiweyo.
6. Umhla Ingxelo yomphicothi-zincwadi. Nantsi imini ikhalenda igxunyekwe ye kugqitywe uphicotho. Yingcali unoxanduva kuphela yokuveza uluvo lwabo malunga ukuthembeka amaxwebhu zezimali ngexesha lokubalwa. Ezinye iintengiselwano ukuba kwenziwa emva kokuphela uphicotho, akukho uxanduva.
7. Atyikitye.

Ulwazi malunga amaqela

ulwazi yoMphicothi kufuneka iquke:

1. Makuboniswe ukuba uhlobo lombutho-ngokusemthethweni ishishini.
2. Igama lombutho apho umphicothi-zincwadi isebenza.
3. Indawo.
4. Umhla, inani Island oyiNgcwele kubhaliso.
5. ulwazi License. Apha ungakhankanya umhla, inani, igama igunya elikhupha isigunyaziso yokuqhuba imisebenzi ngexesha layo semthethweni.
6. Ubulungu kwimibutho yabenza umsebenzi oqeqeshelweyo accredited abaphicothi.

Idatha phezu kobuso clubs ziquka:

1. Ebonisa ubume kwesi sifundo.
2. Igama le nkampani.
3. Idilesi.
4. Umhla, inani Island oyiNgcwele kubhaliso.

sigaba isingeniso

Le ndima iqulathe ulwazi malunga isithuba ilungiselelo lolwazi kwi amaxwebhu zemali, isakhiwo sayo. Ngokukodwa, kufuneka ube: "Ibhalansi" (Inombolo f 1.), "ingxelo kwilahleko kunye nengeniso" (Inombolo f 2.), Isihlomelo f. №№ 1 no-2, inothi echazayo. Ukongeza, le yunithi iquka iinkcukacha isingeniso lahlule loxanduva phakathi zincwadi kunye nequmrhu zihlolwe. Uxanduva ezinxulumene ukulungiselela amaxwebhu zemali ziya kuhlawulwa yi yintloko yequmrhu eziphicothiweyo. Yomphicothi unoxanduva yokuvakalisa uluvo kwinqanaba ingxelo abanobuchule zithembekile kuyo yonke imiba ebalulekileyo.

Umthamo zokuphicothwa kweencwadi

Kweli candelo, ulwazi ilandelayo ekhoyo ukuba:

1. Upicotho lwenziwa ngokuhambelana nomthetho federal, imimiselo (imigangatho) imisebenzi, imigaqo lwangaphakathi osetyenziswayo umbutho wabasebenzi, apho umphicothi-zincwadi isebenza kwakunye nezinye izinto.

2. Le kwakutshekishwa ecwangcisiweyo yaye yenziwa ukunika isiqinisekiso ukuba izikhombisi zemali thaca ngaphandle uhlaba ebalulekileyo.

3. Uvavanyo lwenziwa qho uyakhetha kwaye ziquka:

1) Study of uvavanyo olusekelwe kubungqina, esiqinisekisa ixabiso ukubhengezwa imisebenzi zemali kunye nezoqoqosho kwiqumrhu clubs.

2) iindlela kunye nemigaqo-mali yokuHlola, inokuyalela ingxelo.

3) Ukukhetha amaxabiso yovavanyo ziphambili zikhoyo kwi amaxwebhu zemali.

4) Uhlalutyo lwendlela ezibekwe ngayo iinkcazo zemali.

4. Uphicotho-zincwadi lulubonakalisa luluvakalisa ngokupheleleyo ekucaciseni ibinzana weqondo kukuthembeka yamaxwebhu kuzo zonke iinkalo ezibalulekileyo ngokwemithetho of accounting umthetho osebenzayo.

amacandelo ezongezelelweyo

I-block, nto leyo ichaza uluvo lophicotho kufuneka zichazwe ngendlela elimiselweyo umphicothi abahlola inqanaba ukuthembeka kweziphumo data. Olu xwebhu kufuneka ukupeyinta ikhoyo abantu abafanelekileyo. Ukutyikitywa ingxelo yophicotho yintloko yombutho, ukusuka apho umphicothi-zincwadi isebenza, okanye omnye umntu ogunyazisiweyo okanye umhloli oyintloko. Kwimeko yokugqibela, ukubonisa ngakumbi inani, uhlobo zezatifikethi zemfundo kunye nexesha layo semthethweni.

Ifomu i ingxelo yophicotho

Bona ezichazwe yi-Federal standard №6. Lo mmiselo ubonelela iintlobo zilandelayo maxwebhu: ingxelo ngumphicothi zincwadi zemali ezingenachaphaza kunye nohlobo ilungiswe. Eyokuqala ilungisiwe xa kunokwenzeka ukuba umphicothi evakalelwa ukuba iinkcukacha ezingeniselwe ukuba uhlolo amaxwebhu ethule imeko zenkampani zemali kunye neziphumo umsebenzi wayo yezoqoqosho, zifane nemithetho-siseko kunye neendlela of accounting, iimfuno zomthetho. Ukuba kukho eziliqela yezizathu kuyimfuneko ukulungiselela uhlobo modified yengxelo yomphicothi-zincwadi.

iimeko

The Umhloli Jikelele angala ukulungiselela kwisigqibo entle phambi ubuncinane enye kweemeko echaziweyo kwaye ukuba, ngokoluvo ingcali, kuchaphazela okanye kuba nefuthe elibonakalayo ukuchaneka kwengcaciso enikiweyo. Ezi zinto zibandakanya:

1. Ukucutha ububanzi bomsebenzi zincwadi.
2. Ndingavumelani intloko yesifundo lahlolwa ku:

• nokwamkeleka nkqubo yobalo-ekhethiweyo ngumbutho;
• indlela ukusetyenziswa kwayo;
• nokwanela yokuveza kwi amaxwebhu zemali.

Izizathu yohlobo loxwebhu modified

Le nkampani uphicotho okanye ababoneleli labucala silungiselele senzo xa bekukho izinto:

1. Awunayo i nefuthe uluvo lophicotho, kodwa echazwe kuxwebhu. Injongo yabo ukuba zikwazi ukutsala umdla wabo bonke abanomdla kwimeko ethile kule mibutho kuhlolwa kwaye kubonisiwe data zemali.
2. Ezichaphazela uluvo lophicotho, isiphumo leyo isenokuba okufunyenweyo phantsi komqathango, ukwaliwa kuqulunqo okanye uluvo lophicotho ezibi.

Enoba iimeko ababekhonza njengesiseko soqulunqo isenzo ilungiswe, xa icandelo elahlukileyo umphicothi utyhila izizathu ukugqitywa kwalo.

Okukodwa

Xa ufaka uxwebhu lungiswa uya ukhankanye isiseko-zinto. Umzekelo: "Ingxelo yomphicothi-zincwadi ngayo iimeko ezichaphazela uluvo lophicotho" - isenzo iqulethe uluvo qualified ngenxa yobukho izithintelo womsebenzi lwengcali "njengesizathu nokulungiselela uxwebhu enjalo kwakhona bakhonza ndingavumelani ulawulo iinkampani sihlolwe kwi-nkqubo yogcino kufuneka .. uqaphele ukuba ngokuxhomekeke iqondo izithintelo yomsebenzi lwengcali, unelungelo nje ukuvakalisa uluvo ofanelekayo, kodwa ukwala ukuzoba izigqibo. kwisigqibo ukumbombozela kunokuba umhlathi dgotavlivatsya xa kunokuthi kubekho impikiswano kunye ulawulo iinkampani sihlolwe kwi ukwanela ngokhubazeko namaxwebhu yemali.

Types of izenzo elungisiweyo

Ngenxa le ngcaciso ilapha ngasentla, ezi ndidi zilandelayo izigqibo ichazwa:

1. Musa kuchaphazela ekuchanekeni kweengxelo zemali.
2. Phantsi komqathango.
3. Kunye kokukhatywa kuqulunqo izigqibo.
4. Ongafanele.

A uluvo ofanelekayo luboniswa phambi eziliqela iimeko. Ngokukodwa, kuvumelekile xa umphicothi iqukumbela ukuba nala aqulunqe sigqibo akwenzeki. Nangona kunjalo, ifuthe umahluko ezithe zavela kunye nentloko yomntu clubs, okanye anciphise ububanzi bomsebenzi sokuqeqeshelwa engamelanga ithathwe njenge ezibalulekileyo kwaye zinzulu ngokwaneleyo ukusebenzisa ilungelo ukurhoxiswa. Kulo mzekelo, ingxelo kufuneka siqulathe le binzana: "Ngaphandle phantsi kweemeko ...". The Umhloli Jikelele angala ukuvakalisa uluvo. Oko kuhle, kwamkelekile xa umda somxholo umsebenzi wakhe elinzulu ebonakalayo ukuze ingcali ayikho nako ukufumana ezaneleyo, ngokwembono yakhe, ubungqina. Ngenxa yoko, yena akakwazi ukuvakalisa uluvo ezaneleyo ngendlela yokunikezelwa kwezixhobo zemali.

umahluko likhulu kunye nenkokheli

Le kuphikisana ngokoluvo abalawuli kunye noMphicothi kuhlola inkampani kuba kubalulekile ukuba amaxwebhu zemali. Kule meko umphicothi ngokuqulunqa kwisigqibo sokuba ukunyanzelwa ugcino inokuba linganeli bachaze uhlobo olulahlekisayo okanye engaphelelanga kwiingxelo. Kuba Kwiimeko ezinjalo, xa kusenziwa, ukuphuhlisa amagama efanelekileyo. Kuba ukuqonda ngcono, sinikela umzekelo. Ingxelo yomphicothi-zincwadi ikhutshwa ngolu hlobo lulandelayo:

"Ngokubona kwethu, ngenxa yempembelelo ezi zinto kunye neemeko zamaxwebhu lweshishini" A "ibonisa imeko ongathembekanga bemali njengoko injalo nge-31 Disemba 20_g. Kwaye iziphumo zemisebenzi kunye kuquka-1 Januwari ukuya kowama-31 kuDisemba. 20_g. EBandakanya wonke uMfundi."

Eyonanto ibalulekileyo

Ukuziqhelisa, maxa wambi kukho kukupheliswa lobuxoki. Kuyinto isenzo eyenzelwe, ngaphandle uphicotho-zincwadi okanye ukusetyenziswa kwayo, kodwa ayingqinelani kulwazi ezikhoyo apho amaxwebhu zihlolwe. Ukunakanwa isiphelo ngokucacileyo lobuxoki kuphela kwiinkundla.

izenzakalo iimpawu

inombolo Calendar, nto leyo inikwa ekuphelisweni kufuneka ukutshatisa umhla lokugqitywa zophicotho kwaye ulandele emva komhla wokuvunywa iirekhodi zeemali yequmrhu clubs. ingqalelo ekhethekileyo kufuneka ihlawulwe ukulandelelana kweziganeko vangama. I PBU 7/98 kukho iimfuno ezininzi ezinxulumene nalo mba. Ngokuhambelana kunye nale mimiselo kuba ngokwemiqathango kwingxelo yophicotho-zincwadi. Kukho iindidi ezimbini iziganeko. Eyokuqala zenzeka phakathi komhla lomncono kunye nenombolo imvume kwisigqibo wekhalenda. Ukongeza, kukho izibakala echongwe emva kunikezelo yengxelo yophicotho ziye. Zonke ezi ziganeko zihlelwa kwenzeka emva komhla lomncono. definition and reflection imithetho zawo zimiliselwe e PBU 7/98, kwakunye standard Federal №10. Ngokutsho yokugqibela, umphicothi-zincwadi kufuneka siqwalasele ifuthe kwi neerekhodi zemali kunye nokupheliswa iziganeko ezenzeka emva komhla wokunika ingxelo. Ngelo xesha kuthathela ingqalelo zombini iimeko elilungileyo elibi. Iirekhodi zemali iziganeko ezibhalwe:

1. Ezingqina ubukho ingxelo iimeko imini zoqoqosho, nto leyo eyakhokelela iqumrhu clubs isebenza.
2. Ezibonisa isenzeko ukulawula emva kokuba emva kokuba iimeko apho inkampani uphumeza umsebenzi.

Emva komhla ukuyilwa kweengxelo zemali ukuze iziganeko zenzeka:

1. Evela ngaphambi komhla wokuvunywa kwisenzo zophicotho.
2. Iphuma emva ukutyikitywa kunye nesiphelo le khalenda kwinani namaqela ayo achaphazelekayo.
3. Phendla ukudluliselwa isenzo lokugqibela abasebenzisi.

neenkqubo eziyimfuneko

Ngokuphathelele iziganeko ezenzeka phambi komhla wokuvunywa, ingcali kufuneka enze inani lemisebenzi. Balwela ukufumana ubungqina efanelekileyo kwaye zanele ukuba zonke ezi zibakala, ubukho apho kungafuna izilungiso kwiirekhodi zemali okanye ukuveza esekwe kuyo. Neenkqubo ezijolise yokuchonga ezi ziganeko ziyaphunyezwa kufutshane kangangoko ukuya kumhla nomsayino kwisigqibo. Ukuba specialist lobutyhila izibakala ukuze kuchaphazela ukwenziwa kwamaxwebhu-mali kuyimfuneko ukuba ukujonga ukuba kwakujongenwe ngokwaneleyo ngayo accounting kwaye zidiziwe ulwazi malunga ngazo ngokwaneleyo.

inombolo Rule Federal 10

Lo mgangatho iqulethe iimfuno zomsebenzi oqeqeshelweyo ngokumalunga iziganeko ezenzeka emva komhla nomsayino nowokupheliswa, kodwa ke inani ikhalenda namaqela ayo achaphazelekayo. Emva ukuqinisekisa isenzo lokugqibela eluxanduva yoMphicothi-zincwadi musa ziquka enza iinkqubo okanye ukuthumela izicelo wexwebhu zemali. Lijongene ngokusazisa umphicothi zeziganeko ezinokuthanani mali ingxelo, emva kokuba efumene imvume nowokupheliswa luxanduva ulawulo kwiqumrhu clubs.

izenzo specialist

Ukuba umphicothi-zincwadi iye esazi isiganeko ezinokuchaphazela kakhulu urhulumente iirekhodi zezimali, umhla ukusayina isiphelo, kufuneka:

1. Ukumisela imfuno utshintsho kwiphepha mali le.
2. Xoxa isigqibo lo mba kunye nentloko yequmrhu clubs.
3. Yenza izenzo ezifunekayo, kuthathelwa ingqalelo nkcukacha ze iimeko apho ingcali wayezazi olu phuhliso.

Facts phendla kokuba abasebenzisi uxwebhu

iziganeko Ukuba afunyanwa ezikhoyo ngomhla lokusayina nowokupheliswa emva ukutshintshwa namaqela ayo achaphazelekayo, kodwa ngaphambi kokuba samkelwe ngabo, ngokunxulumene apho kuyimfuneko ukuba uguqule isenzo, yingcali, isigqibo ukuba bajonge iingxelo zemali kwaye ngokufanelekileyo uxoxe ngawo kunye nentloko yequmrhu clubs. Xa uhlengahlengiso amaphepha ingxelo yoMphicothi lenza iinkqubo ezifanelekileyo. Imisebenzi yakhe iquka ukulungiswa isenzo lokugqibela kwicandelo elitsha, amehlo awayeno-, kunye nenkcazelo izizathu kwakhona iimviwo amaxwebhu kunye nokubhaliswa nowokupheliswa ngaphambili.

debatable

Ukuba ingcaphephe ibona kufanelekile ukuba ihlole iirekhodi zemali, kodwa ulawulo lweshishini clubs akuthethi athathe amanyathelo afanelekileyo, yena kufuneka lazise umntu, elawula umlawuli yenkampani ukuba abasebenzisi ziya kwaziswa malunga nakwenzeka athembele isenzo lokugqibela. Xa esondela umhla ingxelo ukuba yeyexesha elizayo kunye ukuxelwa kolwazi ngokufanelekileyo phezu iinyaniso zobomi yezoqoqosho zingangabonakali isidingo re-yeemviwo zamaphepha kunye nolungiselelo kwisigqibo. Intloko qumrhu ahlolwe inoxanduva ulwazi langoku kwiirekhodi zemali, kunye nesihlomelo neenguqu ezifanelekileyo ekuchongweni iziganeko ukuba abe negalelo elibonakalayo ukuthembeka yayo. Le nkampani uphicotho okanye ababoneleli yabucala onoxanduva nokwanela izimvo kuvavanyo ezi zibakala.