Ukulungiswa iimpazamo accounting ingxelo. uncedo lwemali ukuze ukulungiswa iimpazamo

Kukho iindlela ezahlukeneyo apho iingcali nga esweni amaxwebhu kwengxelo zaseprayimari. Noko ke, ngokuhamba kwexesha xa ku vangama ka naziphi na iinkcukacha ngokuba zonke iintlobo engachananga. Cinga ngakumbi indlela kukulungiswa iimpazamo e accounting ingxelo.

Overview

iimpazamo elinoXanduva ezingachanekanga, okanye reflection nonreflection izibakala ezithile umsebenzi kuqoqosho lweshishini. Ngokupheleleyo ukunqanda ayikwazi kuba amathuba okuba kwazo. Noko ke, kusenokuba ngexesha ukuthatha amanyathelo ukubona iimpazamo accounting ingxelo (zemali) nokuphelisa neziphumo zazo. Kufuneka kukhunjulwe ukuba zonke iziphoso bekubona ukuba alungiswe.

base olumisiweyo

Amaxwebhu accounting Primary ngokungqinelana neZikhokelo kwaye Regulations (FDR). Ukususela ngo-2010, esebenza PBU 22/2010. Wamisela umyalelo ulungisa iimpazamo accounting kunye ngokwemiqathango ukudizwa ezingachanekanga kwi-adyumenti amaqumrhu asemthethweni, iinkampani, ngaphandle iinkampani ngetyala, oomasipala kunye neearhente zikarhulumente.

Izizathu ingcaciso engachanekanga

Ngokutsho RAS 22/2010 iimpazamo gumbini ingaba enemiqathango:

• ezingachanekanga kwi izibalo;
• Amagosa ubuqhophololo ehamba lweshishini accounting;
• yokuhlela angachananga uhlahlelo ngezibakala yemisebenzi yoqoqosho lombutho;
• ukuphunyezwa olungachanekanga nkqubo ingxelo yenkampani;
• nokusebenzisa kabi ingcaciso ekhoyo ngexesha lokusayina amaphepha;
• umthe- Umthetho olawula accounting.

ngezigaba

Ezi ndidi zilandelayo iimpazamo accounting:

1. Ukubala iziphene. It bugs ezinxulumene izibalo ezingachanekanga okanye idiphozithi engachanekanga / ukukhutshelwa kolwazi rejista.
2. Iziphene ezibangelwa nitrogen ngaphambi kwamaxwebhu ephambili. ezo ziphene kwenzeka, ngokuqhelekileyo ngenxa unharmonized ngeeyunithi emsebenzini. La maxwebhu ezisayiniweyo basoloko nje ngexesha ukuphoswa isebe accounting. Paper kungalindiswa umsebenzi wethutyana. Kulo mzekelo, nonreflection zabo aziyi kuqwalaselwa eziphosakeleyo.
3. Iziphene ukuba zenzeka ngenxa isicelo ezingachanekanga yomthetho. Ezi iimpazamo zisisiphumo kwephulwa imigaqo izibambiso kunye ukuxelwa kolwazi lwabo.

Ngaphandle kungasentla, iziphene inokuba sisiphumo aluchanekanga, ongathembekanga, data ezingaphelelanga. Ezi swihoxo kuba zombini ngabom kwaye ngabom azenzileyo. Kwimeko yokugqibela, ngoko, ezinye iinkampani bazama ukufihla iinkcukacha kakubi. Kusenokuba, umzekelo:

• overestimation volume acinyiweyo nezinto ezizifunayo ngokungqinelana enye okanye ezinye iziseko (ubusela ekrwada);
• ukusilela credit kunye nemiyalelo imali igosa elinoxanduva balandela iirisithi imali ngantoni ukuya osethilini Umbutho (mhaka lobuqhophololo mali).

ngaphandle

Akuthathwa iimpazamo iimposiso okanye ezingachanekanga kwi vangama ka izibakala yemisebenzi yoqoqosho kwiingxelo zemali okanye ingxelo zachongwa ngenxa data ezintsha ezibe angafumanekiyo inkampani ngexesha lesicelo (ukusilela ukuhlawula) ingcaciso kwimisebenzi efanelekileyo. Iya kuqatshelwa ziintsilelo kunye noqikelelo utshintsho. Ngokukodwa, sithetha zolondolozo:

- sokunciphisa mali yemali;

- Amatyala athandabuzekayo;

- sokunciphisa inventri.

Zonke amaxabiso eliqikelelwayo ayikafakwa esikalini lomgca. Balungisa ezithile kuphela indices yayo.

Iindlela for efumanise iziphene

Kuba ukubhaqwa kwezinto iimpazamo ingxelo-mali nocalulo-mali kunconywa:

1. Ukuqhuba uluhlu rhoqo elinazo kunye namatyala benkampani, kuquka kuluxolelaniso iintlawulo zabakhi.
2. Hlalutya yonke idatha eziqulethwe kwiirejista of accounting. Kuquka ngaphakathi sikhokelo le misebenzi yenziwa ukuqinisekiswa ekuthelekisweni inani elinkeza iziphumo ixesha (semali lomntu kunye namanqanaba enkcitho).
3. Khangela iintambo kwemisebenzi emikhulu-isikali non-esezantsi.
4. Thelekisa ingxelo yokusebenza - ukwenza izibalo kunye nolawulo olucwangcisiweyo.

Iindlela ukulungisa iimpazamo accounting

uhlengahlengiso kungamenza kwenziwa ezi ndlela zilandelayo:

• Partial. Ukulungiswa kulo mzekelo, iimpazamo accounting ingxelo yenziwa kweentambo ezongezelelweyo, iyavumelana okanye ukubuyisela, wenziwe phambi kokuba ukusebenza kuphela ixabiso umahluko ezintle okanye ezimbi.
• Epheleleyo. Kulo mzekelo, indlela kubuyekezwe yonke imisebenzi wenziwe phambi, kunye actuation data kohlobo echanekileyo.

Xa usebenzisa nayiphi na kwezi zingasentla kufuneka izimvo ngokubhekisele kwabo lwephepha, izilungiso yenziwa. Ukuze kubonwe iintsilelo ukulungiselela uncedo lwemali ukuze ulungiso yeempazamo.

Iikhrayitheriya echaphazela lolungelelwaniso

Ukulungiswa iimpazamo accounting ingxelo yenziwa ngeendlela ezahlukeneyo ngokuxhomekeke ukubaluleka iintsilelo. Ngokutsho kwesi salathisi, ukuchonga iindidi ezimbini iziphene. Iimpazamo inokuba ezibalulekileyo okanye lingenamsebenzi. Iikhrayitheriya yi ngayo iintsilelo kudidi lokuqala kufuneka icaciswe kolu tyalo efanelekileyo. Imposiso ebalulekileyo accounting - yinto ethile yokuba, ngamnye okanye zidityaniswe kunye nezinye iingxaki okusemandleni elinye ixesha impembelelo izigqibo kwezoqoqosho lwabasebenzisi abanomdla, nto leyo yamkelwe ngakubo ngokwesiseko data zemali thaca apha kwesi sihlandlo sexesha. Ngqo imiqathango, ebonisa iqondo ukubaluleka emiselwe kwishishini ngokuzimeleyo. Umbutho kulo mzekelo ivela zombini ubukhulu kunye nohlobo inqaku (s) efanelekileyo. Imeko-nkqubo yezemali lweshishini kufuneka ukwakhiwa hlobo:

"Le Imposiso kufuneka mayaziwe kubalulekile ukuba afune index misreporting ngaphezu kwe-10% ye-currency yamkelwe okanye ixabiso index".

Ithuba silubone iziphene

Le yokuhlola kwakhona unefuthe imithetho ngokuhambelana apho kukulungiswa iimpazamo accounting ingxelo. Ngokukodwa, iziphene ingaba:

1. Lo nyaka, kutyhileka

• phambi kokugqitywa;
• emva kwayo, kodwa ngaphambi kokusayina iingxelo kwenziwa.

2. Kunyaka odlulileyo, wafumana:

• emva kokusayina amaphepha, kodwa ngaphambi kokuba ukuba zifikeleleke amaqela anomdla;
• emva kokuba abasebenzisi phambi kokuba imvume ingxelo;
• emva kokuba kufunyenwe imvume tyalo.

amaqela anomdla

Ezi ziquka:

1. Abathathi-nxaxheba LLC.
2. Izidumbu zegunya karhulumente, urhulumente wengingqi okanye ezinye iziphathamandla ezifanelekileyo ukuphumeza amalungelo yomnini.
3. Abanini-zabelo.

iimeko ezizodwa

Enoba weqondo ukubaluleka:

• Ukulungiswa iimpazamo mali nokunika ingxelo achongwe phambi kokugqiba kwalo nyaka, wathwala amanqaku ngokwahlukeneyo akhawunti ngenyanga apho zifumaneka.
• Ukulungisa obuthile, ekupheleni konyaka phambi kokusayina amaphepha, ushicilelo lwenziwa ngo December wonyaka apho kwenziwa.

La malungiselelo kuthetha ukuba nantoni na iziphoso ezibalulekileyo ezenziwe ekulungisweni iingxelo zemali zethutyana rhoqo ngekota, azikho ngokutsha. Ukuba isikwere II. inkampani zafumana ethile ebalulekileyo, esavela I kwikota., iinguqu eziya kunokubangelwa hlengahlengiso yayo iya kubonakala amaphepha iinyanga ezi-6 (iinyanga 9) yaye ayisayi kuchaphazela ukusebenza I kwekota.

Iimpawu ukuphelisa ziziphene ezincinane

Ukuba zimali sibona obunjengokulahleka akujongwa ebalulekileyo, ngokuhambisana nemigaqo-nkqubo ekhoyo ngoku accounting, waza wenziwa kwixesha elidlulileyo, ngoko ulungiso 14 PBU p. Kwenziwe amanqaku kwi-akhawunti ezifanelekileyo ngenyanga xa kwafunyaniswa emva kokuba izitetimenti yokusayina. Loss kunye nenzuzo, owayebonakele ngenxa kubulawe iziphene ziqukiwe kwezinye ingeniso okanye iindleko xesha langoku. Umzekelo:

"NgoJanuwari 2011, inkampani yathengwa kwaye ngoko nangoko wasebenzisa zokubhala ayibonisi kwi mali le misebenzi Esi siphaku kumalungu ibhaqwe ngoNovemba 2012. Kule meko, abasebenzi abajongene i ingxelo adjustment imposiso reference kuboniswa amaphepha ngoNovemba ngolu hlobo lulandelayo ...:

Debit cq. 10.9 "izinto Household kunye nezixhobo."

kuhlawulwa i-akhawunti Credit ekulungiseni (76, 73, 71, 70, 62, 60).

Oku kwabonisa ukwamkelwa zokubhala ngokungqinelana ne-invoyisi inani 101 kaJanuwari 20, 2011.

akhawunti debit ukuba ukulungiswa kweendleko (44, 26).

cq Credit. 10.9 "izinto Household kunye nezixhobo."

Ibonisa ukusetyenziswa kwempahla eemfuno ofisi ngoJanuwari 2011.

Debit cq. 91.2 "Ezinye iindleko".

Akhawunti Credit ngenxa yokuba inkcitho (44, 26).

ilahleko yabhalwa ngo-2011, nto leyo zinxulunyaniswa ebonisa ezilibazisekileyo yemicimbi ngokuthenga kunye nokusetyenziswa kwe izinto ofisi (Januwari 2011, bill №101 ukusuka kwiminyaka 20.01.2011). "

into ebaluleke

Kwizifundo kwicandelo kwamashishini amancinci, ukongezelela kwizabelo eziqhelekileyo izibambiso zoluntu, banelungelo lokuba enze kukulungiswa iimpazamo accounting nokunika ingxelo, waqonda ngokungqinelana noMgaqo-nkqubo yezemali lweshishini ebalulekileyo eyenziwe kumjikelo wonyaka ongaphambili kunye ezichongiweyo emva kokuba imvume izibambiso kulo nyaka, njengoko ecacisiwe emva scheme ngasentla ngaphandle recalculation. Esi sikhundla Iqinisekile kwi AR 22 (Isuka. 2, p. 9). Umgaqo-nkqubo yezemali mbutho kufuneka ibe ukulungisa kwinqanaba ukuba inkampani liya kusebenzisa eli thuba.

Iimpawu ukulungisa ukushiyeka ezibalulekileyo

Inkqubo ukulungisa iimpazamo ezilolu hlobo kuya kuxhomekeka kwixesha apho ke zisaqala. Ngenxa yoko, ethile elibalulekileyo kunyaka ophelileyo, phendla ngokusayina amaphepha kwixesha langoku, kodwa ngaphambi kokungeniswa amaqela anomdla, zilungiswe ngokungqinelana kwisitanza. 6 PBU 22. Ingakumbi, isalathisi mali nokulungisa iimpazamo ibonisa ukususwa amanqaku bayo akhawunti ezifanelekileyo ngoDisemba lo xesha. Ukuba iphepha banikwa kwezinye abasebenzisi (babeka nabahloli irhafu, imizimba manani kunye nabanye), kufuneka kufakwe ezo apho bugs ebalulekileyo. Iintetho ezinjalo kuthiwa ehlaziyiweyo. Ukungabi owaziwa njenge ebalulekileyo, wavuma kunyaka odlulileyo kwaye zachongwa ukuba nokubonelela ngokhuselo kulo nyaka ukuya abachaphazelekayo, njengoko zilungiswe ngokungqinelana kwisitanza. 6 PBU. Igosa elijongene uya ukuhlola esele oyifunayo. Le nkcukacha zilandelayo ziyadizwa iifom ehlaziyiweyo:

• ukuba ezi izibambiso indawo yangaphambili ngokupheleleyo;
• malunga izizathu apho kuyimfuneko ukuba ukuhlola esele kwaye udale entsha.

Iphepha ehlaziyiweyo ithunyelwa zonke iidilesi apho bathunyelwa ngaphambili. Ebonakalayo iimpazamo kwixesha eliphambi bafumanisa emva kokuba kufunyenwe imvume iingxelo zonyaka, yalungiswa amanqaku kwi-akhawunti ezifanelekileyo kwixesha langoku. Ehambelana akhawunti ngexesha elifanayo izenzo cq. 84 "intsilelo Ingqokelela (kugcinwa imivuzo)."

Ukuphindwa amanani othelekiso

Wenza ngokungathi impazamo ixesha ngaphambi akuzange kwenziwe angeniswe ngokusilungisa izinto ingxelo. Le ndlela kuthiwa Ukuchazwa emva. Yena wenza ngokubhekiselele amanani othelekiso ukusuka kwixesha elidlulileyo, xa ungeniswe siphene. Ngamanye amazwi, ukuba inaccuracy kwenzeka ngo-2011, njengoko kubonisiwe ngoNovemba ka-2012, ingxelo wokuguqula 2012 olwenziwe 31.12.2011. Iziqalelo on 31.12.2012 izakuqulatha ulwazi lulungiswe. Njengoko ukuxolelwa ke iimeko apho akunakwenzeka:

• ukuseka uqhagamshelwano kunye kakuhle kwexesha elithile;
• ukuhlola ifuthe iziphene simane bonke kwimibiko yangaphambili.

amalungiselelo akhethekileyo

Kucelwa nithathele ingqalelo into yokuba lo ulungiso eziphawulekayo phambi iimpazamo ixesha wafumanisa emva kokuba imigca esele zivunyiwe, abakwazi ukuba indawo, uhlaziyo resubmission lwabasebenzisi abanomdla. Ukuba isiphene sele ungeniswe phambi kokuba uqale eli xesha wokuqala thaca kwi amaphepha kulo nyaka, uhlengahlengiso kuxhomekeke ekubeni Ibhalansi yokuvula lamanqaku ezifanelekileyo liabilities, imali, impahla. Okwangoku, iingxelo zemali zibonisa amanani kukholekisa, ekupheleni kweminyaka emibini edlulileyo. Ngoko ke, ukuba inaccuracy ukuba ngo-2009 waza wafumanisa ngo-2012, lo waphinda Ibhalansi yokuvula ekuqaleni kuka-2010, 2011 no-2012. Ezi ziphumo ziza kubonakala kwinqaku ecacisayo ehamba kunye akhawunti kunyaka ophelileyo ochaziweyo. Ukuba ukuzimisela nempembelelo ineempazamo akunakwenzeka ukuba enye okanye ngaphezulu ixesha ngaphambi ukuba thaca kwiingxelo zemali, kwishishini kufuneka nyenyisa Ibhalansi yokuvula izinto ezithile. Ezi ziquka asethi, amatyala asethi ekuqaleni kwethuba bokuqala apho ukuguqulwa kunokwenzeka ukuyenza. Ukungakwazi ukujonga isiphumo impazamo eziphathekayo ethubeni yangaphambili mali ikhona ukuba kufuneka izibalo ezininzi okanye ezintsonkothileyo, ukusebenza ezenza kube nzima ukuze ufumane ulwazi malunga iimeko ezazikho ngexesha iziganeko iziphene, okanye abadinga ukuzi sebenzisa ulwazi ezifunyenwe emva kokuba izitetimenti kwiphepha lomncono.

ukuvezwa

Ngokutsho neemfuno para. 15 PBU, inqaku enengcaciso kwiingxelo zemali ukuze imisebenzi yonyaka lweshishini kufuneka siqulathe ulwazi oluthile malunga ebalulekileyo phambi iimpazamo ixesha sele zilungisiwe kumjikelo yangoku. Ngokukodwa, amaphepha wathi:

1. Isixa hlengiso ngokuphathelele kwinqaku ngalinye - kwisithuba nganye phambi kangangoko oku kunokwenzeka xa befundisa.
2. uhlobo walo ulahlekiso.
3. Isixa hlengiso ngokumalunga ezisisiseko kwaye exutywe imivuzo (ilahleko) ngesabelo ngasinye. Isalathisi ibonisa ukuba xa iqumrhu kufuneka ukubhengeza ulwazi malunga yengeniso kubangelwa isabelo omnye.
4. Isixa utshintsho Ibhalansi yokuvula yokuqala lamathuba ingxelo.

Ukuba awukwazi ukufumanisa impembelelo kakuhle ebalulekileyo enye okanye ngaphezulu imijikelo lwangaphambili, ezibonakaliswa amaphepha, ukuba inqaku explanatory kufuneka lixele izizathu ezikhokelele kule meko. Ngelo xesha linye kufuneka kwakhona ucacise indlela yokwenza kolungiso lwemposiso eziphathekayo, kwakunye nexesha apho utshintsho ezirekhodiweyo.

umzekelo

NgoSeptemba 2012, kwafunyaniswa ukuba ngo-2010, ukuhlaziywa kwexabiso eliphambili lemali-mboleko yexesha elide kunye neemali-mboleko ezathengwa ngoshishino ngemali yangaphandle azizange zihlaziywe. Kwinkqubo yokubala umlinganiselo wezinga lokutshintshiselwa kwimali yale matyala ngezinga lika-2012, umgcini-akhawunti ufumene umehluko ombi. Esi siphene sithathwa njengento ebalulekileyo, umbutho awusebenzi njengoshishini elincinci. Iphutha elichaziweyo lenze ukuba:

1. Ukuphazamiseka kwesibalo sezalathisi ngobungakanani bezinga lokutshintshiselana kwamanani kwezi zinto zilandelayo:

- inani leemali eziboleweyo lingaphantsi (umgca 1410);

- Imali yenzuzo engabonakaliyo iphezulu kakhulu (umgca 1370).

2. Ukuphazamiseka kwemali yeziboniso ngokwemali yerhafu yengeniso ebhaliweyo ukusuka kobukhulu bemashishini yokutshintshiselana:

- Inzuzo engenakunikwa inzuzo ingaphantsi (umgca 1370);

- Ityala lexeshana elifutshane ligqithiswe ngumlinganiselo werhafu yengeniso (umgca 1520).

Kuyimfuneko ukwenza ukulungiswa kokubuyisela kwakhona ngomhla wama-31.12.2010 kunye ne-31.12.2011. Ezi ntengiso zilandelayo zibhaliswe kwishishini ngo-2012:

Ukuqatshelwa kwemeko engabonakaliyo evela kuhlaziywa kwemali-mboleko yexesha elide kunye nemali-mboleko ngo-2012:

Debit sc. 84 "Ukungafihlakeleyo (ukugcinwa kwemali)".

YeMatyala ac. 67 "Ukubalwa kweemali-mboleko zexesha elide kunye neengxowa-mboleko."

Intlawulo yengeniso ebhaliweyo ngokwemali eyahlukileyo ngo-2010:

Debit sc. 68.4 "irhafu yerhafu" (ngokungabikho kwe-credit balance kule akhawunti, inkampani iya kuba neerhafu (echaziweyo) ye-asethi-debit ye-09).

YeMatyala ac. 84 "Ukungafihlakeleyo (ukugcinwa kwemali)".

Ekugqibeleni

Njengoko uyakubona, ukulungisa iziphene kuyinkqubo ebalulekileyo. Kudinga ukuba umqeshwa akhokhe ingqalelo ekhethekileyo kunye nolwazi lwemimiselo elawula le nkqubo. Njengoko kukhankanywe ngasentla, akunakwenzeka ukuba ungabandakanyi ukuba kukho iziphene kumashishini ngokupheleleyo. Ngoko ke, iingcali kufuneka zineenkcukacha ezaneleyo zokufumana ukufika ngexesha kwaye zilungele ukupheliswa kweziphene kwiirekhodi zokuphendula.