Nabani na oshishino unqwenela ukuthengisa impahla yakhe ngenzuzo. Kodwa oku akusebenzi ngaso sonke isikhathi. Ngokomzekelo, ukuba ishishini ligqiba ukuthengisa izixhobo ezindala ngexabiso lentengiso elingaphantsi kwexabiso lemali , umphumo wezezimali we- transaction uya kuba yinto engalunganga. Indlela yokubonisa ukubhala kokulahlekelwa kwintengiso kwi-OS, funda.

Ulawulo lwemiqulu

Ukuphunyezwa kwe-OS kusekwa ngesivumelwano. Ngokuhambelana neemfuno zesikhokelo kwi-BU, zombini amaqela kufuneka asayine isatifikethi sokudlulisa-mvume. Ulwazi malunga nokususwa kwezinto ezivela kwi-akhawunti zifakwe kwikharityhulam yolwazi. Ngokusekelwe kula maxwebhu, umgcini-akhawunti ubonisa ukuthengiselana kwi-OU. Kwaye ukuba ithengiselwano idlulile kwilahleko, ngoko kufuneka uqaphele ngakumbi, ekubeni i-NK kunye nezenzo zibeka imigangatho eyahlukileyo. Makhe siwaqwalasele ngokubanzi.

Ingozi yerhafu

Ngokukhawuleza ukwandisa imfuno yeemveliso okanye ukuzaliswa ngokupheleleyo kweemali, ulawulo lugqiba ukuthengisa impahla ngemali engezantsi indleko. Abaninzi bama-akhawunti bayesaba le meko, kuba inqatshelwe ngumthetho. Ngaba oku kunjalo ngokwenene?

1. Ixabiso alinakuhlahla ngaphezu kwexabiso lentengo.

Iindleko zombane, ukunikezelwa kwegesi kunye neenkonzo zonxibelelwano zilawulwa nguRhulumente. Kwezinye iimeko, ixabiso liya kuthethwa kwaye akukho miqobo kwiCode Civil. Inkampani ye-antimonopoly ilinda izenzo "zabadlali abakhulu". Iinkampani ezinesabelo esincinci seemakethi akufanele zikhathazeke.

2. Ukulahleka kwintengiso, ukuba intengo iphantsi kwe-s / s, ayiqwalaselwe ngerhafu.

Isiseko sibalwa kuzo zonke iintengiso. Umyalelo ohlukileyo unikezelwa kuphela ngemisebenzi kunye neBhanki Ephakathi. Kukho nxamnye nokuqatshelwa kokubona ulwahlulo kwiindleko phakathi kweemarike kunye nexabiso lokuthengiswa kwemveliso kumqeshwa. Ngokumalunga nabanye, akukho mithetho. Ukuba ishishini alisebenzanga kwilahleko echanekileyo, ukuthengiswa kwe-OS enelahleko kuya kuvinjelwa ingeniso evela kwezinye izinto.

3. Ukuba ixabiso liphantsi kwexabiso lokuthenga, amagosa karhulumente ahlawulise irhafu eyongezelelweyo

Le meko inokwenzeka kuphela xa kuthengiswa imali. Emva koko kufuneka uvelise irhafu ukuba ixabiso layo lifaniswe nexabiso lentengiso.

4. Iindleko zokuthengwa kweempahla ezithengiswa kwilahleko azikwazi ukuqwalaselwa xa zibala i-NPP.

Ukuba iindleko zijoliswe kwingeniso, ngoko ke zifanelekile kwezoqoqosho. Kwaye umphumo wokugqibela awunandaba.

5. Ukuba iimpahla zithengiswa ngelahleko, i-VAT ayinakutsalwa.

Oku akunjalo. Unokukrazula i-VAT kwimpahla engenakuncedo xa umbutho ubonisa ukuba lo mthengi uvumelekile ukuphepha ukulahlekelwa koqoqosho. Kodwa ukuba umsebenzi wenziwa kuphela ephepheni, irhafu ke ayiyi kwamkela loo nkcazo.

Ukucinga ngelahleko kwi-NU

Ngokwe-Art. I-323 yeKhowudi yeRhafu yeRussia Federation, iingeniso kunye nokulahlekelwa kwintengiso ekuthengisweni kweempahla eziqingqiweyo kufuneka zichongwe nganye into ngokwahlukileyo. Imali evela ekuthengisweni kwepropati, umnatha we-VAT, ibhalwa kwingeniso. Le mali ingancitshiswa ngumhlawuli werhafu kwixabiso elisele, ngokuqwalasela iindleko ezihambelana nokuthengiswa kwayo: ukugcinwa, ukugcinwa kunye nezindleko zokuthutha.

Isiphumo semali ukususela kwintsebenzo yombutho ibalwa ngomhla wokuqwalaselwa kwengeniso. Ukuba indlela yokwenza imali isetyenziswe kwi-OU, inzuzo evela ekuthengisweni kwe-OS ibalwa ngexesha lokudluliselwa kobunikazi. Ukuba indlela yokusetyenziswa kwemali isetyenziselwa, ke ngomhla wokudluliselwa kwemali kwi-akhawunti yebhanki.

Ukulahleka kokuthengiswa kwexabiso elimisiweyo lilingana nezinye iindleko. Xa kuhlawulwa irhafu-kubalwa ngokuhambelana nenkqubo eyenziwe ngu-Cl 3 we-Art. 268 yeKhowudi yeRhafu. Kufakwe ekubunjweni kweendleko kwizitofu ezilinganayo ngeli xesha, elibalwe njengomlinganiselo phakathi kwexesha elisebenzisekayo kunye nokusetyenziswa kwangaphambili ngaphambi kokuthengiswa. Yibhale phantsi kwinyanga ezayo emva kokuphunyezwa.

Indlela yokubonisa ukulahleka kwi-OS yokuthengisa kwingxelo?

Isiphumo semali sentengiselwano sibonakaliswe kwingxelo yentlawulo yengeniso (NPP). Ingeniso iboniswe kumgca 060 wesicelo sokuqala sephepha lesibini lesibhengezo. Inani lokuhlala kunye neendleko kuboniswe kumgca we-150 yesicelo sesibini, ukulahlekelwa - kwi-200, ukunciphisa inani elilonke leendleko (iphepha 270). Ingxenye yesiphumo sezimali esibi esithengiswayo, enokuthi ithathelwe ingqalelo kwiinjongo zentlawulo yangoku, iboniswe kumgca 090. Inani lembuyekezo ehlawulwayo yokugqoka kwi-OS ethengisiwe lihleli kwi-280 yesicelo sesibini.

Umzekelo:

Ngo-Agasti 2012, i-ZAO IKS ithengise inkqubo yokusebenza yama-ruble ayi-59. (Kubandakanya i-ruble eziyi-9 i-VAT). Le propati yaqwalaselwa ngendleko yokuqala yearuble eziyi-120 ngexesha lokunciphisa iminyaka eyi-8 (iinyanga ezili-96). Eli shishini lisebenzisa indlela yokwenza imali yokumisela iziphumo zemali zentengiselwano kunye nomnye omnye - ukuhla kwexabiso. Isixa sembuyekezo yanyangazonke yokunciphisa i-ruble 1.25 iwaka. Ixesha elifanelekileyo lokusetyenziswa - iinyanga ezingama-38, ukuhla kwexabiso eliqokelelwayo - i-rubles ezingama-47.5. Iindleko zokuthengisa zi-1.18 zamawaka ezi-ruble. NgeVAT.

Isihloko		Ikhowudi	Inani (iwaka ruble)
	Imveliso evela kuthengiswa kwepropati	060	50
Icandelo lolahleko oluhambelana neendleko zangoku		090	0.405
	Inani lokuhlala kuquka neendleko	150	73.5
	Ukulahlekelwa kwintengiso ye-OS	200	23.5

Ilahleko kwimali engama-23.5 lama-ruble, eboniswa kumgca-200, ibhalwe phantsi rhoqo (i-ruble engama-405) ngenyanga kwiinyanga ezingama-58 (iinyanga eziyi-96-38). Inxalenye yokuqala iboniswe kwingxelo yeSeptemba 2012 kumgca we-090. Amaxwebhu aqinisekisa ukulahleka ekuthengiseni i-OS kufuneka agcinwe ngelixa linciphisa isiseko seerhafu seNPP.

Ukucamngca kwesiphumo semali kwiziko lemali

Ngokuhambelana nomhlathi 7 we-PBU, iimali ezivela ekuthengiseni impahla echanekileyo ziyabonwa kwi-BU njengenzuzo yokusebenza. Iindleko ezinxulumene nokuphunyezwa kwezi ndawo zibonwa njengeendleko. Ezi zixa zithathwa kwi-akhawunti yesebe ngokugcwele ngokupheleleyo kwinyanga ekhoyo. Ngaloo ndlela, umehluko wokuqala kwi-NU kukuba ilahleko zibhalwa ngokukhawuleza, kunokuba zize kwiindawo. Ngoko ke, ukuhlukana kwesikhashana okudityanisiweyo kubangelwa, ngenxa yokuba i-asethi yerhafu echasiweyo yenziwe. Kwixesha elizayo, uya kunciphisa inani le-NPP, enokuhlawulwa kwi-bhajethi.

Umzekelo:

Masiqhubeke neenkcukacha zomzekelo wokuqala. Ngo-Agasti 2012, umgcini-akhawunti weenkampani kufuneka abonise ukulahlekelwa kwiintengiso. Ukuthumela:

Ƒ 91-2 КР 60 - 1 iiruble eziliwaka. Ukuhlawulwa kweenkonzo zenye inhlangano;
Ä 19 IKK 60 - 180 ibhaqa. - ukubonakalisa i-VAT;
˙ 62 KR 91-1 - 59 iiruble eziliwaka. Ingeniso yokusebenza evela kwintengiso;
Ƒ 91-2 KR 68 - 9 iiruble eziliwaka - i-VAT yongezwa;
ДТ 01-2 КР 01-1 - 120 ama-rub rub - iindleko zokuqala zibhalwa;
I-DT 02 KR 01-2 - 47.5 iiruble eziwaka. - Ukuhlaziywa kwexabiso elihlawulwe ngexesha lokusetyenziswa;
Ƒ 91-2 КР 01-2 - ii-ruble eziliwaka ezingama-72.5 - ixabiso lokunciphisa liqwalaselwa kwiindleko;
Ƒ 09 KR 68 - 6.64 zamawaka ruble (ii-ruble ezingama-23,5 ii-24%) - i-asethi yentlawulo.

Kwiinyanga ezingama-56 ezizayo. Kwi-BU iya kubhalwa ilahleko ekuthengiseni. Ukuthumela:

I-DT 68 KR 09 - 97.24 iiruble. (Ama-rubrikhi ama-5640 / iinyanga ezingama-58).

Ukuthengisa iimveliso kwilahleko

Ukuphunyezwa kwe-GP kwenzeka phantsi kwemvumelwano. Iimveliso zibhekwa zithengiswa xa umthengi unelungelo lobunikazi. Lo myalelo usekwe kumhlathi 1 we-Art. 223 ye-Code Civil ye-Russian Federation. Ngaphandle kokuba kuchazwe ngenye inkontileka, kuvela ngexesha le mveliso idluliselwa kumthengi. Emva kokuthunyelwa, umbutho kufuneka ubale iziphumo zemali zentengiso. Kule njongo, i-akhawunti ekhethekileyo yenzuzo kunye nelahleko "90" inikwe kwi-BU. Kuyo, inani leendleko zentengiso liboniswa kwi-DT, kwaye ingeniso evela kwiintengiso ibhalwa ngemboleko. Iziphumo zemali zangoku zexesha langoku zibalwa kulezi zivumelwano ezilandelayo:

I-КР 90-1 - Ingeniso engu-ДТ.90-2,3,4 = Inzuzo / ukulahlekelwa kwintengiso.

Ukuthumela, okukhutshwa ngumphumo wezezimali ezilungileyo:

˙ 90-9 КР 99 - Inzuzo.

Ƒ 99 КР 90-9 - ilahleko ekuthengiseni (i-wiring ihambelana neyokudlulileyo).

Iingxelo zee-akhawunti zivaliwe ekupheleni konyaka kunye neirekodi zangaphakathi ngexesha lolungiso lwe-balance sheet.

Ebhankini, ingeniso iyabonwa njenge ngeniso ukuba:

- ilungelo lokufumana imali liqinisekiswa ngesivumelwano;

- inani lemali engenayo lingabalwa;

- ngenxa yendlela yokusebenza, inzuzo yegrumom yohlobo iya kukhula;

- umthengi unelungelo lobunikazi.

Ukuba ubuncinane enye yale miqathango ayithotyelwanga, ke imali engenakuqatshelwa, loo mpahla kufuneka ibhalwe yi-DTs.

Ukuphendula nge-GP ukuphunyezwa

Nombolo.	Ukusebenza	DT	KR	Isixa
Imbuyekezo kwi-BU iyabonwa
1	Ukuphunyezwa kweGP	62	90-1	Ingeniso
2	Ixabiso langempela leendleko libhalwa	90-2	43	Ixabiso lentengo
3	I-VAT	90-3	68-2	VAT
4	Ingxelo ngeendleko	90-2	44	Iindleko zokuphunyezwa
5	Isiphumo semali: Ngeniso Ilahleko	90-9 99	99 90-9	Imali - iindleko
6	Intlawulo evela kumthengi	51	62	Ixabiso lekhontrakthi
Imigaqo yokuqatshelwa kwengeniso ayifumanekanga
1	Ukuphunyezwa kweGP	45	43	Ixabiso lentengo
2	Intlawulo evela kumthengi	51	62	Ixabiso lekhontrakthi
3	Ingeniso	62	90-1	Ingeniso
4	Iindleko zemveliso zibhalwa	90-2	45
5	I-VAT	90-3	68	Imali yerhafu
6	Iindleko zibhalwa	90-2	44	Iindleko zokuthengisa
Wesi-7	Isiphumo semali: Ngeniso Ilahleko	90-9 99	99 90-9	Imali - iindleko

Ukuthumela "inzuzo / ukulahlekelwa kwintengiso" yenziwa emva kokubalwa kweengxelo zonke iindleko ezinxulumene nokuphunyezwa kwe-GP.

Ukubika

Ukuqwalaselwa ngokubanzi kwengxelo yemali yemisebenzi yenkampani, ngaphezu kwesahlulo, isitatimende senzuzo kunye nelahleko sinikwa kwakhona. Ichaza ngokucacileyo zonke iirisithi kunye neendleko zexesha langoku.

Umgca 010 ubonisa imveliso evela ekuthengisweni kweempahla. Imali evela kwimisebenzi eqhelekileyo iboniswa apha. Ukuba kukho nayiphi na ingeniso ingaphezulu kwama-5% ewonke, ke ichazwe ngo-011-013. Isitatimende seNzuzo kunye neLahleko sisekelwe kwisiseko sokwamkelwa. Okokuthi, ingeniso ibonwa njengaleyo ngexesha ixabiso leempahla zithunyelwa kumthengi. Kodwa ngokuqhelekileyo kwiikontraki kubhalisiwe ukuba ilungelo lokupasa iimpahla emva kokuhlawulwa kweempahla. Kwiimeko ezinjalo, ingeniso ifakiwe kwingxelo njengomhla wokudluliselwa kwemali.

Emva koko, kufuneka ubhale phantsi iindleko zemveliso: inani elipheleleyo kumgca we-020 kunye neenkcukacha kumsebenzi ngamnye - ngo-021-023. Okulandelayo kuvela inzuzo epheleleyo - iphepha 030.

I-akhawunti yenzuzo kunye nelahleko ayibonakali nje kwimithombo yengeniso, kodwa neendleko ezihambelana nokuthengiswa kwempahla kunye neenkonzo. Ngokukodwa, imizila ye-030 no-040 ibonisa inani lemali yokuthengisa neyokulawula ukuthengisa. Inzala kwiimali kunye neebhanki (060), kunye nezo zihlawulelwa kwibhanki (070), isabelo ekuthatheni inxaxheba kwezinye i-OA (080), enye inxaxheba (090, 100) kunye neengeniso zokusebenza (110, 120) kunye neendleko .

Ezinye iifom ziquka:

• Imali evela ekuthengisweni kwepropati yesikhashana ngamalungu esithathu;
• Inzuzo kwimisebenzi ehlangeneyo yemibutho emininzi;
• Inzala yokufaka imali kunye nemali-mboleko;
• Imali evela kumalungelo awodwa;
• Imali evela ekuthengiseni ipahla;
• Izigwebo, ukulahlekelwa kunye nezohlwayo ezifunyenweyo kwithuba langoku;
• Ezinye iirisithi ezingafumanekiyo.

Ezinye iindleko (100) ziquka iindleko ze:

• Ukudala kweempahla;

• Ukwethulwa kwamalungelo abenzi;
• Ukubhalwa kwemali yeenkampani;
• Inzala kwimali mboleko
• Izigwebo ezithengwayo, ukulahlekelwa kunye nezohlwayo;
• Iinkonzo zokurhweba;
• Ukulahlekelwa kwiphakheji yee-securities kwiimpahla;
• Utyando;
• Umxholo weempahla eziqingqiweyo;
• Ukucinywa kweentengo;
• Iindleko ezivela kwiimeko ezingavamile;
• Ezinye iindleko ezingenamali.

Ukwahlukana phakathi kwazo zonke iirisithi kunye neendleko kuboniswe kumgca 140 "Inzuzo / ukulahlekelwa phambi kwentela". Emva kokukhipha iNPP (150) kunye nezinye iintlawulo ezifunekayo (150), umphumo womsebenzi oqhelekileyo ubalwa (160). Ukuba kwakungekho iirisithi ezingavamile okanye iindleko kwixesha langoku, umlinganiselo ofanayo uboniswe kwinqaku elithi "PE \ CHU" (190). Yile ndlela i-"Income and Loss Statement" ifakwe ngayo.

Idata yeenkcukacha

Eli candelo ligqityiwe ukuba iqumrhu linaloo-asethi yerhafu (HA) okanye amatyala (KUNYE).

Kwimigangatho engama-150 kufuneka ibonise inani le-NO ekhoyo ngokusisigxina, umzekelo, ukuhlawula ukuhamba, intlawulo yokusebenza kwezithuthi, njl njl. Oko kukuthi, lo mgca ubonisa ingeniso ebandakanywe kwi-akhawunti yesebe, kodwa iNPP ayihlawulwanga.

japan Financial isabelo nganye - ulungelelwano phakathi amashishini eBhayi kunye nezabelo. Ukubala avareji inani lobungakanani bemfuno lezabelo ezibe kwegazi, kuyimfuneko ukuba abeke phantsi inani ukuya ekuqaleni kwenyanga nganye, kwaye ke ngoko yahlulwe ngo 12.

Ukuba Central Bank ibekwe ngezantsi ixabiso lemarike, kuyimfuneko ukwenza le ubalo lendlela:

ixabiso avareji share = (A1 + A2) / KA

A1 - ixabiso sezabelo ekupheleni yokubekwa ngokuthi phinda inani lazo;

A2 - iinzuzo evela kwintengiso izibambiso ngexabiso eliphantsi;

KA - inani izabelo ejikeleza.

ngenxa mali olufakwe

Lo msebenzi uza kutyhila njani ungakwazi ukwandisa inzuzo omnye wabenzi-Central Bank, ukuba:

- ukutshintsha izabelo ukhetho zibe lula;

- ukuzama ukuthenga emva izabelo ngexabiso ngezantsi ngexabiso nemakethe.

Ukuze ngokufanelekileyo ukubala inzuzo elizayo, kuyimfuneko ukumisela ingeniso kunye neendleko ezinxulumene ukutshintsha kwemeko ukuhla kwixabiso okanye. Ezi ngeniso ziquka umahluko phakathi emarikeni kunye nexabiso kanye stock kunye nengeniso umdla. Iindleko - Imbuyekezo zabelo, ibhodi lo kuhlela.

isishwankathelo

Ukuthengisa impahla ngezantsi indleko, kodwa ukulungele ukuba ize nizilumkele ke kunene. Ngenxa yalo msebenzi lwenzeka mfuneko umahluko iziphumo zemali kwi OU and BU. Kwimeko yokuqala, isixa ilahleko iye icinywe ngezavenge. Kwaye ke wesibini - ngoko nangoko.