Izibophelelo zohlahlo - yintoni na le nto? Mali ukuzinikela: imida, kuthathelwa ingqalelo iimeko kunye nenkqubo ukwenziwa

Ngokutsho Art. 6 mali BC ekuthiwa izibophelelo inkcitho, ukunyanzeliswa kuyo kulo nyaka-mali. Ukuba selikho, yamkeleka ngumamkeli imali nowokupheliswa kamasipala (chaza) lesivumelwano, izivumelwano kunye amaqumrhu asemthethweni kunye nabemi, oosomashishini okanye ngumthetho okanye esinye isenzo ngokusemthethweni. Emva koko, thatha sihlolisise, yintoni ukuzibophelela mali.

Overview

Izenzo zingentla kutyikitywe ukuze lusetyenziswe kwiziko likarhulumente ngemali evela mali ziye ibiziswe ngaphakathi kwemida kwaye ngokuxhomekeke angagqibekanga kunye nokuzinikela. Le isimo khona ubugcisa. 161, para. 5 BC. Oku kulandela ukusuka ngentla ukuba izibophelelo mali amaziko oluntu avela kwi ekuphelisweni izivumelwano zengqesho kunye nabasebenzi.

definition

Izibophelelo mali - enyanisweni, umsebenzi. Nguye lo umamkeli-mali kufuneka enze iintlawulo ezifunekayo. Bona shelwe isivumelwano lembambano, ekwavunyelwana ngaso phantsi kwegunya okanye ngokungqinelana nomthetho, ngokusekelwe ezinye izimiselo, izivumelwano njalo njalo. Kulo kulandela ukuba intlawulo yemivuzo (yesibonelelo) - ukuzinikela mali amaziko oluntu, adlulele kudidi lwe zemali.

Umyalelo iboniswe kwiphepha lomncono

Ngokutsho para. 140 imiyalelo 162n, kwakunye ngokungqinelana ne-Ofisi yoMphathiswa ingcaciso Finance zifumaneka kwincwadi-21 Januwari 2013 ngokusekwa imithetho yokwenza izibophelelo kumaziko accounting kulawulo loluntu kwisigaba, ukuba izinto yamkeliswe njengenkcitho-mali sikuwo ziquka ezo zixelwe yokuphunyezwa kwemali evela mali ofanelekileyo kulo nyaka, kuquka ezo sele zamkelwe kwaye sele ingazaliseki kulo nyaka udlulileyo kwaye kuboniswa ukuya kumlinganiselo othile.

Isixa yezibonelelo ethe

Le mali ibonakalisa imbopheleleko mali ukuze uhlawulele ngeendleko amanqaku ezifanelekileyo abaqeshwa, abantu abanezikhundla karhulumente kwi-Russian Federation, abasebenzi bakarhulumente, abasebenzi zomkhosi ukukhonza, ezinye iindidi abantu abamkeli yentlawulo tivi, iindleko zohambo (ukuba agxothwe kweentlawulo kwangaphambili , kubandakanywa ) ukusebenzisa ezinye iindleko (zohambo, izibonelelo, njalo njalo), ngokungqinelana neemvumelwano zengqesho, izivumelwano inkonzo kunye nemimiselo.

Ubungakanani iintlawulo elingathathwanga ayinakutshintshwa amanqaku ukugxothwa wabeka phantsi kumthetho iintlawulo. Ezi ziquka, ingakumbi, ziquka irhafu, imisebenzi, imirhumo, iirhafu, kuquka indlela lokutshintshela kwi-inshorensi kunye neemali non-mali. Esi sixa ke kuboniswe iindleko kwentlawulo ngenxa kwemithetho kamasipala (zikarhulumente) abasebenzi, ezo endaweni izikhundla ahambelanayo, abasebenzi kumashishini aphantsi kolawulo lukarhulumente, abemi kokuba ubume servicemen kunye draftees, abafundi (abafundi) kwezi amaziko emfundo karhulumente.

Volume iseti LBO

Wabonisa ukuba ahlawule yesibonelelo imali. Oku kubhekisela, umzekelo, umvuzo, izibonelelo, umvuzo. Oku kuzibophelela lwezimali - eli umsebenzi Iinzuzo ethenjiweyo somamkeli ngamnye izinto esihambelanayo yenkcitho Kucingwa ukuba abulawe ngexesha kwixesha langoku lokunika ingxelo.

Accounting neembopheleleko mali

Kuliwa ngokungqinelana maxwebhu ukuqinisekisa ukwamkelwa kwabo. Kunye nokuzinikela mali kunye njengetyala mali ziyanakanwa ngokuvumelana noluhlu, eyasekwa yi yinkampani njengenxalenye ye-nkqubo yayo zemali. Ngelo xesha ithathela ingqalelo iimfuno njengabanegunya ukugunyazisa ngokwalo yentlawulo ethe yamkelwa ngumthetho, esinye isenzo olumisiweyo, isivumelwano njalo njalo. Indawo yento yale ndawo sisigxina n. 318 imiyalelo 157n. Sebenzisa izinto ezikhethekileyo wabumba ukubonisa imali egubungela ukuzinikela mali. Le akhawunti eyodwa analytical, ezinikezelwa yi-umyalelo 157n:

• imida Ukuncipha izibophelelo mali kulo nyaka (cq. 1501 11 000).
• Imiqulu Ezithunyelwe consumable amanqaku ixesha esebenzayo (cq. 1501 14 000).
• kwisiphumo imida izibophelelo mali zonyaka yangoku (cq. 1501 15 000).
• Ulwabiwo kuphumela xesha (cq. 1503 14 000) banikwa.

iimeko ukubulawa

Njengoko sesitshilo ngasentla, ukuzinikela mali - oko kukuthi, umzekelo, umsebenzi ahlawule isiqulatho (ukwaneliseka), imivuzo zabasebenzi abafumana iimpahla ezifanelekileyo-mali wangoku. Ezi nkundla ke zenzelwe ukuba enze ngenxa iindleko xesha lengxelo yaye zibandakanyiwe kwi-debit cq. 0502 11 211. accounting lwabo eyenziwa kwindawo umthamo imida ezivunyiweyo. Ukuzaliseka neemeko ziya mazingqinisiswe engqinelanayo amaxwebhu intlawulo.

Indlela ku vangama ka iindleko ezifikelela ukuzimisela zohlahlo - kubhala-off ukusuka mali-akhawunti yakho. Intsalela amanqaku yokusebenza busisigxina alo. 1302 11 830. Oku kubonisa ukuba amatyala nciphisa ngetyala kwimivuzo. imisebenzi nabo kuqhutywa yi alo. 1304 05 211. ayinakutshintshwa Kukho iindawo igunya zemali phantsi kwe lomvuzo.

umzekelo

Ubungakanani-mali yonyaka imivuzo lwabiwo - million 10 engange .. Ngo Novemba 2013 ngoku efakwe abasebenzi 500 000 engange. iholo. Ezi zimali kwirhafu yengeniso ngaphantsi lobuqu zathunyelwa osethilini lwequmrhu. Kufunyenwe 465.000 engange. Imivuzo, leyo ayifumanekanga ngabasebenzi ngomhla wokukhutshwa kwayo, ezidweliswe kwi abagcinisa ize ithunyelwe kwi -akhawunti ye nkampani. Leyo mali amawaka 40 engange. NgoDisemba 2013 umqeshwa wacela ukuba umvuzo. Sheet data ukubana uya kubonakala njengoko kubonisiwe kule theyibhile.

LBO

Yiyiphi imida izibophelelo mali? miqulu LBO ngamalungelo orhwebo ukuba ukwamkelwa okanye ukunyanzeliswa imiba yenkcitho iboniswe. Zibekiwe ngokwemimiselo yezemali. Ngenxa imida yezibophelelo emali liqiniswe ulawulo phezu ngemali leyo ngamazinga kunye iingeniso eyona mali. Ukuziqhelisa, ezimbini iindlela zokwenza LBO zingasetyenziswa: ngenyanga okanye ngekota. Icandelo lokuqala, ngokulandelelana, qho ngenyanga. volume Okwesibini kufuneka ibe ulwabiwo oluphezulu mali ngekota.

Ekuphetheni

Ulwazi malunga nezibophelelo bazisa yamkelwa yaza yaphunyezwa ziboniswe efanelekileyo ingxelo ifomu. Le fomu, ngokwemiyalelo 191n (n. 68), inkampani kunye nobume karhulumente, isandla sakhe phezu igosa eliyintloko ngeziphumo kwisiqingatha sonyaka. Imiyalelo yesondlo kunye nokusetyenziswa iitshati ze-akhawunti, ngokunjalo ukulungiswa kweengxelo zemali ezivunyiweyo yi-odolo ze-Ofisi yoMphathiswa wezeMali.