Ukulungiselelwa kweengxelo zemali

Ngokutsho komthetho "Kwi Accounting N 113-XVI» ye-Russian Federation, yamkelwa ngo-2007, ukuze alungiselele ingxelo zemali inkampani, yinto ebalulekileyo of accounting, kunyanzelekileyo ukuba entloko. Ezi mfuno zisebenza kuzo zonke iinkampani nemibutho ezibhaliswe kwintsimi Russian.

Benefits kwiiNgxelo zeMali

Urhulumente ayikho ngaphandle kwesizathu likubona kubaluleke kakhulu ukuba lo mba. Ngapha koko, ingxelo-mali rhoqo ngokuqhubekayo Inika miscalculation ngexesha imposiso-simahla iirhafu ze uhlawule ukuba le mali. Nto leyo inegalelo ekusebenzeni ngempumelelo izakhiwo wayewasusa kuye. Oko kuthetha ngokuphuhlisa sifumane amandla, kwaye urhulumente ngokwayo.

Ukongezelela, ingxelo-mali ngendlela efanelekileyo negalelo kwimpumelelo yocwangciso kunye neshishini yophuhliso inkampani, leyo kunye nezinye iinkampani kunempembelelo entle ekuphuhliseni uqoqosho zeli lizwe liphela.

Ukuba ithuba nyanga nganye ukuze ubone kwenziwe iziphumo zemali, kubandakanywa inkqubo kunye systematization lwemali zonke iintlanganiso ngeli thuba imicimbi yezoqoqosho mali ngokwemigaqo imali, umalathisi Ingabinani ke ukwazi ukuhlola kakuhle imeko yemali inkampani, kwakunye kucwangciseke amanyathelo ukukhuthaza iprojekthi ishishini labo.

Zeziphi ezi nkcazelo zemali?

Iingxelo zemali - yiseti eyondeleleneyo iziphumo zemali nezibonakalisa ubume bemali lenkampani kangangexesha elithile. Oku kwenziwa ngokusebenzisa ii-akhawunti izicwangciso kwiitheyibhile accounting, iijenali, imiyalelo okanye ezinye iirejista kwaye iqulethe yokusebenza kwezimali ukuhamba kwempahla okanye iimveliso, ipropati, izibambiso, kwaye ezahlukeneyo, kubandakanywa irhafu, amatyala.

Ukuba luncedo kweengxelo zemali uchazwa iseti yezalathi ezithile. Imiba ephambili iinkcazo zemali ezi amaqela okanye iindawo kwengxelo, ezifana asethi, ukulingana, amatyala, inkcitho, ingeniso, iilahleko inzuzo.

capital ngayo le nkampani, impahla kunye namatyala zizalathisi kwempahla ekhoyo kunye nemali le nkampani, kunye nemithombo yemali xa xesha lokwenza umbiko. Ezinye izinto ezibonisa imisebenzi zemali kunye nezoqoqosho ekhokelele utshintsho zombini equity kunye asethi namatyala. A bubhalwe utshintsho ngemali kuzo zonke ezi zinto yenziwa kusetyenziswa iindlela ezifanelekileyo ingxelo.

Ukufaneleka kweengxelo zemali

Ukusebenzisa iindidi zeengxelo na ingcebiso. Ngoko ke, zefom siqulunqwe ngumbutho ngokwayo. PBU 4/99 ubeka imigaqo jikelele kunye neemfuno kubo. Ezi ntlobo zilandelayo ukulungiselela yayo lweengxelo zemali:

- ingxelo yeenguqu fixed capital besebenza ;

- ibhalansi sheet lweshishini;

- ingxelo ngokusetyenziswa ekujoliswe kwemali;

- ingxelo ebonisa intshukumo kwemali;

- Isihlomelo ukuya kwiphepha lomncono;

- kwingxelo yengeniso, echaza iinzuzo kunye nelahleko.

Kananjalo kubalulekile ukuba siqaphele ukuba amashishini amancinane, ogama imisebenzi musa kuquka iingxelo zophicotho musa ukumela ukulungisa iingxelo zemali ngohlobo N 3 (Statement of utshintsho kwi equity), ekwimo ye-N 4 (ingxelo yokuhamba kwemali), ngohlobo N 5 (Isihlomelo ukuya kwiphepha lomncono) kunye inothi ecacisiweyo. Kuzo zonke iintlobo ngasentla kucingwa ingxelo enkulu ngenxa yenzuzo nelahleko kunye kwiphepha lomncono.