Umahluko rate Exchange. Accounting ukuba umahluko ngerandi. umahluko Exchange: uposa

Umthetho obukhoyo namhlanje Russian Federation kwi-sikhokelo yoMthetho Federal № 402 "On Accounting" yomhla we-Disemba 6, 2011 ubonelela ukuphunyezwa kokusebenza kweshishini accounting ukugcinwa, amatyala impahla ngokungqongqo engange. accounting Tax, okanye mandithi ulawulo yalo, kananjalo ekuveliseni a lwemali ekhankanyiweyo. Ke ezinye imali hayi kwenziwa engange. imali Foreign, ngokungqinelana nomthetho, kufuneka ukuba kuguqulwe. Kamva kweli nqaku siza kuqwalasela le into efana "umahluko exchange". Yintoni na le mpahla? Kwezinye iimeko, ukuba abonakale njani ziboniswe kwi amaxwebhu?

ulwazi jikelele

Phakathi-sikhokelo mthetho waphawula ukuba imicimbi imali kwi-akhawunti yombutho ziqhutywa engange eziguqulelwe izinga lotshintshiselwano ebekwe yi-Russian Central Bank ngomhla lokudlula loo msebenzi ngqo. Ngokusemthethweni Kujongwe imeko apho ekube- avumelekile omnye umhla, ngaphandle kwenzeka kulendawo. Kwimeko ukuhla (iinguqu) kumazinga exchange kuthelekiswa umhla njengexatyiswe kubangela umahluko exchange. Yeyona vangama ka umsebenzi bangela ingeniso ezongezelelweyo okanye iindleko. kuvela umahluko iqondo lonaniso kwi kuvavanyo lwe-asethi olunye (claims, liabilities) ngokweemali lwemali wamanye amazwe, ngamaxesha ahlukeneyo, ngaphandle kwemeko ngamaxabiso exchange rhoqo.

Accounting kunye nerhafu balance

Accounting ukuba umahluko izinga lotshintshiselwano kwenzeka irhafu kunye accounting. Nakuba kunjalo, ukuba ngaba kubonakala namaxwebhu sele kukho umahluko othile. Irhafu Accounting ibonelela oomahluko exchange neziphumo. Ekubalele amaxwebhu zibonisa uhlobo olunye kuphela. Bona banikwa umahluko lonaniso kuphela amazwe. Kulo mzekelo, nezimaphambili ezingundoqo nayo obahlukeneyo accounting eseleyo irhafu. Ngako oko, ukubalwa uhlobo ngalunye lokusetyenziswa eyakho. Hayi into mncinane ukuvela umahluko ngeranti kwiirekhodi yerhafu, i ukhetho yokubala isiseko serhafu. Umhlawuli werhafu, ngokomthetho lwangoku, ilungelo lokusebenzisa indlela imali okanye indlela accrual.

accounting

umahluko rate Exchange kuvela ngenxa kwenu kukusebenza kufunyanwa okanye kuhlawulwa, ngokweemali imali yelinye ilizwe. Kwiimeko ezinjalo, kufuneka athobele imiqathango ethile. Ikhosi lwemali ngomhla umthambo yahlukile ngexesha ukuzibophelela lokunika ingxelo accounting okanye kwi kwisalathiso ngomhla wokunikwa kwengxelo apho uguqulo yokugqibela kuyimfuneko.

Kwakhona oko kwenzeka kwezinye iimeko. Umzekelo, imisebenzi ukuguquka:

• ixabiso lwemali kwi-ofisi kwibhokisi yombutho;
• asethi kwi akhawunti zebhanki;
• imali, izixhobo intlawulo;
• izibambiso.

Njengoko umahluko exchange zibonakaliswa?

ukuthumela impahla kwenziwa ngokungqinelana neemfuno ezithile. Kufuneka kuqatshelwe ukuba vangama ka lwamaxwebhu into ethile. Ngoko ke, kuthathelwa ingqalelo umahluko izinga lotshintshiselwano kwi accounting ebhalwe yodwa ingadityaniswa nezinye iintlobo zenkcitho nengeniso. Ngelo xesha, ngaphandle kwakwiimeko iintlawulo kwi iidipozithi imali eligunyazisiweyo, ii-asethi emibuzo kuxhomekeke obhaliso nomyalelo iziphumo zemali kunye nezoqoqosho yenkampani. Ngoko ke imephu kumaxwebhu kwengxelo ibhalwe njengengeniso (kwimeko izinga lokukhula) okanye kuselwe (kwimeko sokuwa kwakhe).

Igalelo wabaseki kwi eyinkunzi egunyazisiweyo

Ezi ngeniso enokwenziwa nje kuphela engange. Kwezo meko apho, ngokungqinelana ne iminikelo ngokomthetho wabaseki kwikomkhulu eligunyazisiweyo lwemali kwamanye amazwe, kuye kubonakaliswe kwiirekhodi zemali ngomhla akhawunti 80 ( "eyinkunzi"). Njengoko ezi yantlukwano exchange amazwe abhalwe? Le ukuthumela senziwe engange kwi ngeranti ukuba kumiselwa liSebe Central Bank ngexesha lobhaliso yequmrhu elisemthethweni. Ukuba kuvela imeko apho kukho intlawulo abanini ityala, okanye ukusuka ukuguqulelwa kwamatyala ngemali zangaphandle kwavela ngomhla lomncono, kukho izinto ezongezelelweyo. Bona kubalelwa kwi-83-m run ( "Additional Capital"). Kwakhona, kusenokubakho iimeko apho uguqulo komhla lomncono sibonisa elibi umahluko ngerandi. Kulo mzekelo, debit amangeno zisenziwa ukunciphisa capital nesabelo kulo. Kwangaxeshanye, intsalela debit ayivumelekanga. Ngoko ke, wabaseki mbutho Kucetyiswa ukuba ukucwangcisa izinga lotshintshiselwano esisigxina ngexesha lokunika ingxelo. kokuguquka kwakhe kufuneka kwenziwe ngaphandle kanye okanye kabini ngexesha lokunika ingxelo. Noko ke, ukuba umahluko izinga lotshintshiselwano nazo kwinkqubo lombutho, kucetyiswa ukuba sicinga ngale debit nezikali: 91 ( "ingeniso Ezinye kunye neendleko") okanye 84 ( "njengengeniso egcinelwe okanye ilahleko lwasemoyeni"). Ukuthintela iimeko ezinjalo, inkqubo ekucetyiswa ukwenza ulandelelwano ilahleko exchange angaphandle ngenxa imali yayo share.

ingxelo

Accounting ibandakanya umahluko izinga lotshintshiselwano kuhlanganiselo enye ingeniso okanye neendleko. Xa generalizing idatha ngohlobo izivumelwano, impahla kunye namatyala ngokweemali units amazwe, kufuneka kubekho umboniso eyahlukileyo kwempahla. Ngelo ingeniso ngexesha elifanayo okanye ngeendleko enxulumene lwemali ukuthenga nokuthengisa imisebenzi, akayi kuthathelwa ingqalelo inkxaso-mali iyonke umahluko exchange angaphandle. Kukho ethile ekuthe ummiselo owenziwa asethi. Ngokukodwa:

1. Saziswe umahluko exchange efunyenwe ngenxa ukuguqulwa kwetyala beeyunithi amazwe. Kulo mzekelo, isibophelelo athobele imiqathango intlawulo yayo ukuguqulwa imali.
2. Iimpahla eyenziwe ngenxa ukuguqulwa amatyala imali yelinye ilizwe. Kulo mzekelo, intlawulo yayo kufuneka lwenziwe engange.
3. umahluko Izinga Exchange lihanjiswa kulo intsalela mbutho. Kodwa asethi asifikeleli akhawunti apho umphumo yemali lweshishini accounted for.
4. Rate ebekwe yi-nxaxheba ngomhla wokunika ingxelo kwesivumelwano (kwezinye iimeko isenokuba izinga lotshintshiselwano esemthethweni ngokuchasene engange, echazwe yi-Central Bank ngelo xesha ingxelo).

Noko ke, musa ifuna ingqalelo eyahlukileyo ingxelo yokugqibela, equlethe iinkcukacha ingeniso, impahla, amatyala avela ukuguqulelwa imali yelinye ilizwe. Ndiyila ingeniso umahluko izinga lotshintshiselwano (ngaphandle kwabo eboniswa kwi-akhawunti eyinkunzi olongezelelweyo) zezi ezakuwabeka kumqolo 090 (ifom inombolo 2) kwaye zifakiwe kwezinye ingeniso. Eyinxalenye ye kuselwe (ngaphandle kwezo ziyabhalwa ngenxa accounting eyinkunzi ezongezelelweyo), uwele umgca 100 (ifom inombolo 2) kwaye zibandakanyiwe nezinye iindleko.

ifayile tax

Umahluko iqondo lonaniso kwimeko lwemisebenzi yombutho na ingeniso okanye iindleko. Mu kuya kwa nshita amaxwebhu accounting, injongo kukuqinisekisa umphumo yemali umsebenzi a predpritiya ethile, loo msebenzi iphambili ukuchaza ingxelo yerhafu emazantsi, ngokusekelwe apho ukubalwa lerhafu ehlawulwa mali. umahluko Exchange kule meko ziqwalaselwa ngokwemiqathango ukwanda okanye ukuncipha isisekelo. Asethi, ukwandisa ingeniso lombutho, iirekhodi irhafu kuthiwa HIV. Ngokutsho weRhafu Code of the Russian Federation, imali ekufuneka ifakiwe imali non-yokusebenza. umahluko Exchange ezandisa iindleko zombutho, kwiirekhodi irhafu kuthiwa negative. Ngokutsho iKhowudi Tax, nto leyo iye yamkelwa kwaye esebenza Russian Federation, izinto ekufuneka zibandakanywe iindleko ezingezo-zokusebenza.

imisebenzi esebenzayo lombutho

Phantsi umahluko izinga lotshintshiselwano ibhekisa naluphi na uhlobo nokuvavanywa ngokutsha liabilities, amabango, impahla yabanjwa imali yelinye ilizwe. Ngako oko, intlawulo kubo kufuneka senziwe currency efanayo. Kwiimeko apho izibophelelo intlawulo kufuneka sihlolwe yeemfuno ipropati senziwe engange, ngenxa ngenxa ukuhla ngeranti kuthiwa umahluko accrual. Umhlawuli werhafu, osebenza kwi -cash basis, ngexesha ishishini, musa kujongana asethi efanayo. umahluko Izinga Exchange le ndlela kuvela ngexesha nokuvavanywa ngokutsha izithethe zombutho zibalulwe lwemali okanye ikharensi njengexatyiswe ibekwe ngqo kwi-ofisi kwibhokisi lweshishini.

Ziboniswe kule mali yerhafu

Amaxwebhu Irhafu ivumela ukuvela kwintengiselwano angaphandle kuphela ngosuku lokugqibela lokunika ingxelo. Oku kwenzeka ngalo lonke ixesha xa zivela. View of sum of yengeniso, njengoko kuchasene exchange lwenziwa kuphela intlawulo ngqo. Kulo mzekelo, ii-asethi kuba nafuthe kubungakanani kwezerhafu. Oku kungenxa yokuba akukho zibalwa ngosuku lomncono kwamaxwebhu. Ezi iimeko sikhokelo ekhoyo kwemithetho yerhafu ngoku isebenza kuphela berhafu, isiseko apho i-accrual ukubonakalisa isiseko zabo zerhafu. Phantsi isicelo kumsebenzi wabo ngoku naliphi na umrhwebi imali indlela ngexesha umsebenzi asivelanga na isixa-asethi. Ukusuka umahluko unaniso kwakhona ngenxa kufuneka sihlolwe-asethi zemali, ochazwa kwiiyunithi lemali kumsi eziphezu akhawunti okanye imali yenkampani.

Kubonakala kwiSibhengezo

accrual entle (exchange) umahluko kumaxwebhu zerhafu zibonakala kumgca 100 Isihlomelo № 1, iphepha 02 le-Declaration, xa isakhiwo ingeniso non-yokusebenza. Ngako oko, i-akhawunti zee-asethi negative yeendleko ezingezizo zokusebenza. Bona emgceni 200 ukusuka inani Isihlomelo 2 ukuya kwiphepha 02 le Declaration.

Utyalo-capital share kwiirekhodi irhafu

Phantsi komthetho werhafu ngoku wavumela ukumiselwa isiseko serhafu esetyenziswa ekubaleni i iintlawulo kwi inzuzo, kungekhona ukuze bakuthathele ingqalelo imibutho mali eziye zafunyanwa abanini kwaye sizimisele ukunyusa capital nesabelo kulo. Ngapha koko, oko akuyi kuthathwa njenge ngeniso ezingunobangela wokusilela werhafu ukuze afumane amalungelo kwipropati abazifumene kutshintshiselwano obekwe kwi nokutshitshiswa kwizabelo zabo inkampani (izabelo). Kulo mba, umahluko utshintshiselwano lwangaphandle, eyenzelwe ukutshintsha elikomkhulu ogunyazisiweyo, aba izizathu uqononondise kunye yerhafu yengeniso.

Umahluko japan zemali kunye nesiseko serhafu

Isiphumo iinkcazelo ezahlukeneyo mathuba ingenzeka le ngeranti ingqalelo yaye isixa-asethi kwi-accounting irhafu uxwebhu ukungangqinelani phakathi iziphumo zokugqibela zemali lombutho noseko lwalo yerhafu esetyenziswa ekubaleni i yerhafu yengeniso. Nangona kunjalo, lo mahluko, ayikho into ebaluleke kakhulu, ngenxa yokuba, eneneni, kuba isenzeko non-abasisigxina kwaye Asikokungena kudidi irhafu umahluko okwexeshana (itsalelwa). asethi abafundileyo iyohlala kuthathelwa ingqalelo kwixesha elizayo, xa ukulungiselela iirekhodi zemali ekubaleni irhafu ingeniso lombutho.

iziphumo

Umsebenzi kisa kwiirekhodi zemali asethi ezenziwe ngokungqinelana umyalelo esekwe ngumthetho eyenziwe. umahluko Izinga Exchange kuzo zonke iintlobo izibophelelo, iindleko apho lisetwe yelizwe langaphandle, kodwa intlawulo apho senziwe engange, kwakheka ngenxa ukuguquka komhla intlawulo okanye ngosuku lokugqibela lokunika ingxelo. Le yenye umahluko phakathi kwemali yerhafu. Njengoko sesitshilo ngasentla, ubonelela ukuba ukubala naziphi asethi kuphela ngexesha buyiselo. Kulo mzekelo, umahluko exchange ezithe zavela kwiirekhodi zemali njengoko komhla wokwenziwa kwengxelo na isiseko ukuze kubalwe yerhafu yengeniso.