Umbutho-inventri kwepropati. zokukhula

Uluhlu kwempahla kunye neemfanelo zemali wombutho wenziwe, njengoko umthetho, phambi kokuba ukungeniswa kweengxelo zonyaka. Le nkqubo iye eziliqela iimpawu. Qwalasela nabo nqaku.

Overview

I-inventri impahla wombutho yiseti amanyathelo ejolise ekuqinisekiseni kwaye ukubhalwa ubukho, imeko nexabiso aseti eziphathekayo. Ulwazi malunga kubo equlethwe namaxwebhu afanelekileyo. Kwishishini inikeza isebe okhethekileyo, i-Accounting phambili. Uluhlu sempahla lombutho olungaphambi ukupapashwa ngendlela efanelekileyo. Olu xwebhu acacisa isiseko ngenxa yale nkqubo, Commission eyabelwe. Umyalelo ukwachaza emisiweyo ekwenzeni imisebenzi. Uluhlu kwempahla lombutho ingaqhuba iye phandle bobabini acwangcisiweyo yaye ezingacwangciswanga.

imisebenzi

Uluhlu kwempahla wombutho efunekayo:

1. Ukuze kuqinisekiswe ubukho kanye izinto zexabiso.
2. Ukuthelekisa idatha afunyenwe kunye data yeengxelo zemali.
3. Ukuchonga izinto sub-esezantsi, ukuyilwa uluvo waqiqa, ukulungiswa ushicilelo bhala-off okanye ubhale-phantsi. nabachazi eziyimfuneko kunye namaziko esemthethweni ingenza inxaxheba ekwenzeni le nkqubo.
4. Ukubekwa ityala xa sibona kwemfuneko, ukunqongophala, ukonakaliswa kwempahla.
5. Qinisekisa i ukuphelela kunye nokuchaneka asethi ukubonisa kunye namatyala, nokuhambelana ngokwemiqathango yesivumelwano, isicelo amanyathelo ukubuyisa uze uhlawule ityala, bhala-off ekupheleni kwexesha mda.

ngezigaba

Kukho iintlobo ezahlukeneyo ze-inventri yee-asethi namatyala mbutho. Umzekelo, iinkqubo inokuba buso, ukukhetha, ngokupheleleyo, ngamaxesha. Okwangoku, ukuqinisekisa ukuchaneka nokuphelela kweengxelo ezibonisa indlela umxholo iinkcukacha kunye namaxwebhu lokuqala ekwafanekisa imeko eyiyo bemicimbi kuvumela uluhlu rhoqo lwepropati lwequmrhu. Kunyanzelekile ngokungqinelana nomhlathi. 7, imiyalelo, imigaqo elawula ukulungiselelwa nokungeniswa yeempawu zokugqibela (zenyanga, zekota, ngonyaka). Uluhlu kwempahla lombutho, ubhaliso iziphumo lwenziwe ngokungqinelana nesikhokelo methodological evunywe yi-Ofisi yoMphathiswa Order Finance № 49 yomhla 13.06.1995, i

imithetho jikelele

Lo mbutho kwenziwe i-inventri lwepropati ngokunxulumene aseti eziphathekayo, kungakhathaliseki ndawo umntu akuyo yabo. Le nkqubo isebenza inventri kunye nezinye izibonelelo eziphathekayo hayi ngeye yinkampani, kodwa zigcinwa kwi lokuqeshiselwa, wafumana ukuba ukwenziwa njalo njalo. I-inventri kuqhutywa ngokumalunga-asethi Shicilela. Uphicotho olwenziwe kwindawo kwepropati. Oku kunokuba evenkileni, ivenkile, indawo yemveliso, ilebhu njalo njalo. Inkqubo eqhuba uluhlu nezakhiwo mbutho kuquka la manyathelo alandelayo:

1. umyalelo edition.
2. Ukukhangela ne-inventri.
3. Nokubhala.
4. Ukuthelekisa idatha.
5. Ukwenza izigqibo.

oda

Kufuneka kuthathwe kwangaphambili ukuya entlanganweni kwe-inventri ipropati ingabi uxanduva kubasebenzi kunye namagosa ngesibindi, babe nako ukulungiselela kuyo. Umyalelo ithi ikhomishini, usihlalo wayo, izinto apho uphicotho ziya kuqhutywa kunye nemigomo. Olu xwebhu ungenza kwifomu ethiwe thaca kwizikhokelo. Umyalelo ibhaliswe kwincwadi wolawulo.

Commission

Njengoko amalungu alo enze oomabhalane, zimali, kunye nezinye iingcali abo ubuchule olufanelekileyo nobuchule yokuhlola amatyala kunye nempahla lweshishini. Kusenokwenzeka ukuba zibandakanywe ikhomishini abantu ngokwezinto uxanduva. Xa engekho ubuncinane omnye wamalungu amisiweyo iziphumo zophicotho ukuze imbala. Oku kuyinyaniso ngakumbi kwiimeko apho umbutho we-inventri ipropati yenzelwe ukuchonga abo banoxanduva ubusela, umonakalo aseti eziphathekayo, ukuqinisekiswa ikhutshwa phandle ngokutshintsha eziphathekayo kunye nabantu abanoxanduva, kwakunye ukutshintshwa amabanjwa ukuya enkundleni.

Njengoko inani elikhulu ezinto ukuba azina kuvavanywa ukuze kwakheke uthuma zokusebenza. Baya aphantsi usihlalo iqela ongundoqo esisigxina yabaphicothi-zincwadi. Imisebenzi thumo ukusebenza kuphela ukukhangela imo kunye nokufumaneka izinto eziphathekayo. Bona uvumelekile ukuba enze izindululo ukuphucula ukubekwa kweliso, ukugcinwa, ulwamkelo kunye ukukhululwa kwempahla.

Ukusiwa kwezinto

Umbutho-inventri kwempahla kubandakanya nokumisela iintsalela-aseti eziphathekayo kunye namatyala ezikhoyo kumaxwebhu. Ukuza kuthi ga ngoku, amalungu eKomiti yoPhicotho iqwalasele zonke iingxelo lwamatyala debit, iingxelo ze utshintsho kumaziko kunye nezixhobo. Isayinwe yi usihlalo onke amaxwebhu zincamathele obhaliso. Kulo mzekelo, isikhumbuzi ebonisa umhla we-inventri. Oku lisebenza njengesiseko kujongwa amaxabiso eziphathekayo accounting iintsalela ukuba unyango phezulu.

into ebaluleke

Phambi kokuba wenze i-inventri impahla lombutho, izinto kunye nabaqeshwa uxanduva zithathwa ukuba zonke izinto ezisetyenziswa Amaxwebhu yamatyala wafakwa akhawunti okanye ukunxibelelana kwiKhomishini ukuba zonke izinto ziye zafunyanwa babhala, kwaye mayisuswe - zacinywa. Iphepha efanayo abantu zinoxanduva isixa naliphi na igunya egqwetha ukuzuza / ukufumana ubutyebi. Ukukhangela ubukho kanye impahla lwenziwa kunye ubukho mandatory abasebenzi uxanduva. Ukuba wamkela utshintsho ubuso zipeyintwe-inventri ye-irisithi. Ngexesha yonke imisebenzi kunye izinto kupheza. Kwimeko zokufumana izinto eziphathekayo xa kusenziwa uphicotho zincwadi bebekwe ngokwahlukeneyo yaye zenze i-inventri zazo. Ukuba inventri iintsuku eziliqela, kunye impahla igumbi utywine.

Ukukhangela ubutyebi

Ngokuqhelekileyo, oko ikhutshwa phandle indlela oluqhubekayo. Eqala ukuguqulwa onke amaxabiso ngokupheleleyo. Le nkqubo kakhulu ixesha elide. Imithetho ye-inventri uvumelekile ukuba asebenzise iindlela lula yokuqinisekisa kuphela kwiimeko ezizodwa. Umzekelo, iindlela ezinjalo kuvumelekile impahla zophicotho kwaye imathiriyeli ekupakisheni umboneleli lomelele. Kulo mzekelo, inani lezinto ukuze kuzinza ngokususela amaxwebhu ehamba zincwadi mandatory indalo. Kwimeko iziphumo sample zovavanyo ziya andibhaqwa ukungangqinelani phakathi izikhombisi, okanye kubonakala nokumakisha abathengisi iinkcukacha, kunye ngamaxabiso okwenene phambi ikhomishini unyanzelekile ukuba aphumeze oluqhubekayo (full) inventri yesikolo.

uhlaziyo kwamatyala

Uluhlu amatyala lweshishini yi kuluxolelaniso data kwi zokuhlala kunye nabathengi / oonokontraka. Uphicotho kwaqinisekisa wihi wa ukufunyanwa (ubukho amaxwebhu zaseprayimari), ukuchaneka izibalo kwaye ukuyilwa kwento eseleyo lokugqibela ngomhla le nkqubo. Ukuba kuyimfuneko, iKhomishoni angacela isenzo loxolelaniso. Ezi nkcukacha zithelekiswa ulwazi evela kwinkampani wokwenziwa kohlolo-zincwadi.

Ukuzoba up inventri kunye nezenzo

Imiyalelo № 25H (Isihlomelo 3) zibonelelwa amaxwebhu eyahlukileyo ngamnye uhlaziyo ifomu into. Forms ezikhona, inkampani unelungelo ukuphuhlisa ezabo. Kulo mzekelo, iifom babe iinkcukacha ezongezelelweyo kunye nokuxabiseka aza kuthathela ingqalelo ingakumbi ulwazi ukujonga kwi amaxabiso eziphathekayo kunye neempawu yokugcina yabo. Noko ke, kuyo nayiphi na imeko, ezi fom kufuneka izikhombisi acaciswe kwiSihlomelelo 3. Ezi zenzo kunye inventri inventory data ubukho kanye impahla kunye nesigqibo lokwenyani ingqalelo zamatyala. Kuba ukuqinisekisa hetiseka nokuchaneka kolwazi, ukwenziwa uyaphendula Commission Audit. uluhlu nganye ubunjwe iikopi ezi-2 ubuncinane.

egcwalisa Okukodwa

Amagama izinto inventory axeliwe ngokungqinelana kunye nokuhlelwa kunye neeyunithi kuthathelwa ingqalelo. Kwimakhishithi nganye zibonisa inani amaxabiso (amagama) yaye inani lilonke leeyunithi ngokwasemzimbeni, ebhalwe kwiphepha, akunamsebenzi nokuba yintoni amanani (iikhilogram, iziqwenga, mitha, njl) Ngaba kubonisiwe. Abazidlayo ilungiswe Imposiso oluqhutywa yonke imizekelo ngokuwela ngaphandle entries engalunganga nokubeka top right. Kulo mzekelo, zombini iisiginitsha amalungu ikhomishini kunye nabantu eziphathekayo noxanduva. Makangabi kungashiywa kungenanto kwi-inventri iigrafu. migca izinto ezibekwe kumaphepha yokugqibela. uluhlu ezahlukileyo kufuneka sibhalwe up kwipropati, nto leyo oqeshiweyo, elugcinweni okanye efunyenwe ukuze iqwalaselwe. Enye ikopi yoxwebhu kufuneka ithunyelwe kumnini-propati. Kwiphepha lokugqibela inqaku kwi uhlolo taksirovki, amaxabiso kunye ukubala iziphumo. Utitsahala uyaqinisekisa ukuba onke amalungu ikhomishini kunye nabasebenzi eziphathekayo uxanduva. Emva kokuba unyango lokugqibela kunikwa irisithi ukuba itshekhi iye yenziwa phambi kwabo, ukuba akukho mabango kwi nabaphicothi-zincwadi kwaye bamkela kwipropati ukwenzela ukuba igcinwe ngokunqatyisiweyo.

data Comparison

Izenzo kunye inventri, isayinwe ngamalungu eKhomishini Auditing, kwiCEMIS accounting. It engqinisisa ukuchaneka loyilo izibalo, athelekise iinkcukacha eyiyo kunye kwengxelo yokusebenza. Kwimeko zokutenxa kukho amazwi akwafumaneka kungangqinelani kwifomu 0504092. Kolu xwebhu, le ngcaciso ilandelayo mayibhalwe:

1. Ukunqongophala ngaphakathi ngaphezu nganye ezinga malungu abantu ixabiso amaxabiso nokufa kunye nemigomo lobuninzi.
2. Ixabiso lemarike into, umahluko phakathi kuyo kunye nemali ithwele.
3. ixabiso Intsalela kunye nemigomo lobuninzi.

Inani leekopi zeencwadi kwingxelo - hayi ngaphantsi kwe 2. Xa kufuneka kuthathwe uthelekise amanani ukuya peresortitsu akhawunti uyayixabisa umahluko sum ezivela kulo. Ngaphezu koko, kufuneka kwaziwe ilahleko ngaphakathi kayi amaxabiso nokufa. Iziphumo zophicotho-zincwadi abhalwe kwi-inventri yesikolo. Ngohlobo ngalunye izinto eziphathekayo makazalise ifom eyahlukileyo.

imiqulu

inventri ezisetyenziswa kwi-inventri:

1. Securities.
2. Balances kwi akhawunti ye-akhawunti yemali.
3. Esalele-mboleko, ngetyala.
4. Russian izibambiso debt karhulumente.
5. Iifom accounting okungqongqo kunye namaxwebhu zemali.
6. ityala State of the Russian Federation ngokubonelela iigaranti-mboleko ezifunyenweyo.
7. Ukubalwa yengeniso.
8. asethi Non-mali.
9. Cash.
10. Iintlawulo ngezimvo, abaxumi, ezinye onetyala.

umthwalo

Iinkcukacha zamaxwebhu ingxelo akhawuntingi ukuze mayaziwe mthethweni, ukuba inventri lwaqhutywa hayi imithetho kwaye iziphumo zacaciselwa elixwebhu ukunyhashwa iimfuno. Kubonakele, umzekelo, kwiimeko apho inkampani ugqiba ukuba iwise isohlwayo kwi eziphathekayo kunye umqeshwa uxanduva enkundleni. Xa inkxaso yesikhundla salo mbutho kuya kufuneka ukuba angenise isicelo amaxwebhu abagunyazisiweyo uluhlu enkundleni.

Ukungqinelana umthetho labahloli jikelele ayikwazi kubekwa nkampani ocoliweyo, into ke musa Uphicotho lwaqhutywa nangona umsebenzi okhoyo. Lo mthetho Akukho ingamisela nayiphi ukwayo ukungaphumeleli imisebenzi inventri. Iinkampani kufuneka baqonde ukubaluleka nemfuneko yale nkqubo. Ngapha koko, oko kwenziwa ngenxa inventri imbono kakuhle imeko iimpahla kunye namatyala ezikhoyo.