Isibonelelo akhawunti athandabuzekayo: Ukuthumela kwi accounting accounting irhafu

Kwimeko amatyala amabi kwiqumrhu elinika ingxelo kufuneka ukwenza uqhelane igama elifanayo. Le mfuneko uqulathwe n. 70 PBU. Ngelo xesha Akukhathaliseki, kuye kubekho ukudaleka reserve for akhawunti athandabuzekayo kwi accounting irhafu okanye hayi. Esi sibonelelo uchazwe eleteni kwe-Ofisi yoMphathiswa wezeMali. Okulandelayo, makhe siqwalasele ngokweenkcukacha indlela ukudaleka reserve for akhawunti athandabuzekayo kwiirekhodi zemali. kwakhona amatyala Ukuthumela ziza kuchazwa kwinqaku.

ukuchaza

Njengoko izenzo zokuziphatha, naliphi na ityala elo wabonakala ngexesha nokuthengiswa kwempahla, intsebenzo yomsebenzi okanye ubonelelo ngeenkonzo, ukuba athe ahlawulwa kwithuba elikhankanyiweyo kwi contract yaye akaqinisekiswanga siqinisekiso yibhanki, okwenyaniso, isibambiso. izibophelelo ithemba elaziwayo zezo abacandayo ezingummiselo iintsilelo, okanye ngubani yayekwa ngenxa ukungakwazi ukusebenza.

Overview

Amalungiselelo for akhawunti athandabuzekayo ngo-2015 ukuze kwakheke zibhanki umdla olungagqibekanga ezivela emva Januwari 1 wonyaka. Akukhathaliseki nokuba isibambiso, iwaranti okanye kuthembisa ekhoyo. Kwiinkampani ezibonakalisa iindleko kunye kwemali ngokungqinelana indlela yokubala kwezivumelwano coinsurance, i-inshorensi, reinsurance ukwakha uvimba, reserve lwamatyala athandabuzekayo emalunga nokuhlawulwa iziqendu (iminikelo) akadalwanga.

izibopho uncollectible

Njengoko, phakathi kwezinye izinto, ithathwa ityala elinjalo, ukungakwazi ukuhlawula iye yaqinisekiswa isigqibo igosa lezomthetho ngokugqitywa yeengxoxo zokunyanzelisa, xa ebuya isixhobo umbangi efanelekileyo ngokusekelwe:

• Ukungaphumeleli ukuchonga indawo apho onetyala yena okanye impahla yakhe, okanye ukufumana ulwazi malunga neenqobo kunye nemali kuye kwi-akhawunti yakhe, elugcinweni okanye iidiphozithi neebhanki kunye nezinye iinkampani ikhadi lamatyala.
• Ukungabikho kwempahla efunekayo ngokubhekiselele apho wobuyiselo kunokuphunyezwa, kwaye onke amanyathelo athathiweyo igosa lezomthetho akazange kuwucima.

into ebaluleke

Ukuba inkampani isaziwa njengeziko amashishini amancinane, ngoko ke kubalulekile ukwenza ulungiselelo lwamatyala athandabuzekayo. Qh. 70 PBU ayiqulathanga naluphi na ebonisa nokukhululwa amashishini ezinjalo ukusuka nkqubo. Xa Ileta eya Ministry of Finance № 07-02-18 / 01, nakuba kunjalo, umyalelo, njengoko apho isibonelelo ngenxa akhawunti athandabuzekayo azinako ukuba ukuba inkampani ngomhla lomncono sibe nentembelo yokuba izinto ezifumanekayo asemva uya kubuyekezwa.

otyalayo solvency

Cinga indlela yokwenza uvimba for akhawunti athandabuzekayo. Ukuvavanya yokuhlawula amatyala yenkampani kufuneka uqokelele lonke ulwazi luyafumaneka ngemisebenzi mbutho. Umzekelo, ukufumana ulwazi malunga ukuvalwa mhlawumbi, ecela sisicatshulwa esithathwe kwirejista. Njengoko omnye wemithombo yolwazi malunga yokuhlawula amatyala kweengxelo zemali izenzo. Luyafumaneka kwi imizimba manani. Ngokungqinelana data ingxelo ikhutshwa phandle yokubala eziliqela rates eqhelekileyo. izimiso zazo zibonisa ubume yemali onetyala. isigqibo malunga isixa reserve ngokusekelwe ingcaciso efunyenweyo okanye yokurhoxiswa ityala uncollectible. Iimpawu amatyala kufuneka zithiwe thaca iingxelo zemali lweshishini. Isibonelelo for akhawunti athandabuzekayo ukhonza njengenqobo novavanyo. lasungulwa, ukwanda okanye ukuncipha kuthi kuboniswe njengenkcitho okanye ingeniso.

Ubonelelo lwamatyala athandabuzekayo kwi ingxelo

Umyalelo wesiseko iyaphuhliswa ngoku ngokwakho. Kulo mzekelo, ukucwangcisa scheme kufuneka ilungiswe kwiirekhodi zemali kule nkampani. Ubonelelo lwamatyala athandabuzekayo eyenziwe ingxelo ngolu hlobo lulandelayo:

1. Lizimisele ukuzibophelela ngamahlakani ngokwemiqathango yesivumelwano ethile unliquidated kwaye musa ukunika nesiqiniseko esifanelekileyo.
2. Ngokuba ityala ngalinye kuyathandabuzeka ezithile umiselwa yemali kufuneka kusekwa kulo myezo. Oku kuthatha ingqalelo imeko yemali lenkampani kwaye kwenziwa uvavanyo amathuba izibophelelo zokuhlawula yonke okanye inxalenye.

Le nkqubo ikhankanyiwe Sec. 70 PBU.

Isibonelelo akhawunti athandabuzekayo: Ukuthumela amatyala

Izabelo phantsi kwesi sihloko ibhalwe nezinye iindleko. Ngomhla ubala 63 kubonisa igalelo ngamaxesha kunye nokudalwa uvimba for akhawunti athandabuzekayo. Ukuthumela kulo mzekelo lumi ngolu hlobo lulandelayo:

Debit 91-2 bank ngetyala kwi-akhawunti 63 - ukuyilwa loovimba.

Otyalayo ukuze ahlawule ityala ngokupheleleyo okanye ngokuyinxenye. Kulo mzekelo, inxalenye elihlaziyiweyo le bucala, kubonakala ngolu hlobo lulandelayo:

Debit cq. 51 (50) cq Credit. 62 - wabuyisela yinxalenye zibophelelo.

Debit cq. 63 seMali alo. 91-1 - Ukuguqulwa isibonelelo samatyala ihlawulwe.

Uhlalutyo izibophelelo akhawunti cq. 62 kufuneka amalungiselelo ukuze ube nako ukufumana yonke ingcaciso eyimfuneko malunga nesabelo ezingahlawulwanga. Le mfuneko ikhankanyiwe imiyalelo kwitshati ye-akhawunti.

ekumba

Bona ibhalwe nezinye iindleko kwi midrange. 91. Kulo mba, ukwakhiwa noxwebhu reserve imali ubangela ukuhla ingeniso ngeli xesha lokwenza umbiko. Iindleko ezinxulumene nokubunjwa yayo ngoku kumjikelo zemali, kuchaphazela inzuzo kule minyaka izayo. Ukuba balance sheet irhafu ayikho umxhesho, ngoko, oko, Ngubani na ongaphunyelwayo kunye neendleko. Kulo mzekelo, umahluko phakathi kwengeniso (okanye ilahleko). Xa ixesha ezayo ibimele ukuba uhlawule ityala okanye ukurhoxiswa kwayo kalula. Kule meko, umahluko, inzondo i-accounting, enyanisweni, kuphela okwexeshana. Oku kuchazwe 8. Iziphumo umahluko PBU 18/02, p. Bokwexeshana ukusekwa kwe asset irhafu senziwa. Oku kwehlisa imali ezibanjwayo ingeniso, ekufuneka zihlawulwe kwixesha elilandelayo lowo ingxelo. Le meko kuchazwa PBU 18/02 xa ibango 11. Kuba kuxhomekeka asset, ukuba isiganeko yaphumela ekusekweni. Amalungiselelo amatyala amabi, iintambo zombane ziya kuba zezi zilandelayo:

Debit cq. 09 cq Credit. 68 subsch ezibonisa izibalo malunga notsalo inzuzo -. Cwangcisa asethi kuhlehliselwe.

Emva koko, lo eziseleyo kwakhona kwi lokuvuthwa kwetyala. Ifakiwe kwezinye ingeniso kwaye kubonakala midrange. 91. Unciphiso esinokubakho ngenxa yokuba ixesha intlawulo otyalayo alandele-up, nto leyo ilandela enye apho kubekho nokudalwa uvimba lwamatyala ezimbi. Ingcingo kule meko efanayo ukuya ngasentla. Isixa kwakhona zibandakanyiwe enye ingeniso kwi midrange. 91. I-Reserve ingasetyenziswa - ngokuncama kubhaliwe kwathiwa off ezifunyanwayo uncollectible.

Ukuncipha (extinguishment) asset kuhlehliswa

Xa ukubuyisela uzinzo lwemali kwi reserve iya kuba imali leyo ngeenjongo irhafu akayi kwamkelwa. Xa usebenzisa isitokhwe - liya kuba iindleko. Baye sele sigqalwe kuba kwixesha xa wenziwe nokudalwa uvimba for akhawunti athandabuzekayo. Ukuthumela kulo mzekelo lumi ngolu hlobo lulandelayo:

Debit cq. 68, sub-account, izibalo kumise kwi nokuxhuzulwa kwemali ngenxa cq Credit inzuzo. 09 - zehle (kucinywa) asset aphenduke.

Foreign imali liability

Ebekelwe bucala koko kumiselwa ngokungqinelana imali yetyala ngomhla indalo yayo. Ingxelo kwi Russian Federation on izivumelwano kunye nokuzinikela oluqhutywa engange. Kulo mba, ngendalo kunye nokutshintsha kwakhona kwenziwa ngohlobo lwemali kazwelonke. I PBU 3/06 p. 7 ungekho wohlelo ngokutsha. Noko ke, ngokungqinelana neziphumo ze-inventri, iNkampani ukunyenyisa inani le reserve akhawunti efunyenweyo ngenxa recalculation yezibophelelo ngezinga esemthethweni. Esi sibonelelo lulandelayo para. 3.54 iingcebiso lwemethodoloji evunywe umyalelo Ministry of number Finance 49 kaJuni 13, 1995