Pangani bwino pepala: Mwachitsanzo. Cholinga bwino pepala

Mogwirizana ndi malamulo a malonda ambiri Russian ayambe kupanga malipoti mlandu. Mwina pangafunike m'mizere angapo zikalata yovomerezeka. Mwa anthu - muyezo pepala mawonekedwe 1, wavomerezedwa ndi unduna wa Finance. ndi mfundo ya chikalata ichi ndi chiyani? Kodi kudzaza molondola?

Kusamala pepala: ndizosowa

Kusamala pepala - chinsinsi zikuluzikulu za mtundu zoyenera za mawu a makampani Russian kwa akuluakulu a boma. Data ku mawonekedwe imene ladzala, akhoza kupereka moyenera kwambiri ndi cholinga ziyenera za zinthu mu ntchito, komanso kutumikira monga gwero nkhani mawu a mapulani chitukuko kampani. Mawonekedwe a muyezo pepala (Fomu) wavomerezedwa ndi unduna wa Finance wa Russian Federation mu dongosolo № 66n, anapereka July 2, 2010.

Kapangidwe ka pepala bwino

Malinga ndi mtundu wodziwika wa chikalata pansi mawu kuganizira tichipeza zigawo ziwiri, ndicho chuma ndi ngongole. kulunjika chawo n'chiyani? Ofunika - chigawo cha pepala bwino, zomwe, makamaka ikukhudza gulu la mudziwe kuti anthu amene amasonyeza ntchito panopa ndipo sanali panopa. Nanga bwanji ngongole? Chigawo chimenechi cha pepala bwino zikuphatikizapo zambiri pa likulu kampani ndi nkhokwe zake, yaitali ngongole yochepa.

Kodi kudzaza mu muyezo wolondola?

Mwina kudziŵika kuti muyezo kwambiri kwa kulondola malipoti mtundu - Kuyanjana pakathi pa chuma ndi ngongole. zofunika zina kuti anakumana ndi pepala bwino:

- n'zosatheka kuchita kuchepetsa pakati pa mizere zizindikiro mu katundu ndi ngongole;

- deta kuwalitsa kuchuluka kumayambiriro a chaka ayenera lifanane ndi iwo amene akhala ili kumapeto ya m'mbuyomu limodzi;

- mfundo analembedwa chikalata mu funso, ayenera anatsimikizira.

Kodi mungachite kuona zochitika za mawonekedwe, wodzala ndi pepala bwino? Fomu 1 (ichi amatchedwa chikalatacho zogwirizana) kumafuna zigawo structuring pa mizere, omwe ali kachidindo osiyana. Anadzazidwa mawonekedwe a muyezo pepala kawirikawiri zikwi rubles, ndi kanjedza decimal si adamulowetsa. Nthawi zina - mwachitsanzo, ngati chikalatacho sakukhulupiriranso pakampani ina yaikulu ndi revs mkulu - zotsatira za ntchito zikugwirizananso ndi mamiliyoni rubles.

Kulunjika chodzaza mizere kakatundu

Kodi kulenga bwino pepala? Mwachitsanzo kudzaza aligorivimu wa chuma ake amaoneka ngati.

Chingwe 1110 ndi kuyeza zokhudza chuma ndi chosaoneka ndi maso a kampaniyo. Iwo akhoza amatanthauziridwa kuti bwino nkhani madebiti 04 kuchokera amene deducted zizindikiro za nkhani ngongole 05.

Chingwe 1120 cholinga monga deta zokhudza zotsatira za kafukufuku. Kuti kuwerengetsa chizindikiro ichi, muyenera kudziwa bwino nkhani madebiti 04 ya boma ya moyo, amene amatchedwa "Research ndi chitukuko ndalama".

Row 1130 zikuphatikizapo zokhudza chuma ndi za gulu kufufuza chosaoneka ndi maso. Iwo akhoza kumatanthauza pamaziko a muyezo m'nkhaniyi madebiti 08 subaccounts mbali wotchedwa "kufufuza chosaoneka ndi maso Katundu", yafupika ndi mlingo pa nkhani ngongole 05 - ". Amortization ndi kuwonongeka kwa chuma" m'madera a kum'mwera nkhani

Mu mzere 1140 ndi kuliika chuma za gulu kufufuza nkhaniyo. Pofuna kupeza manambalawo zogwirizana ayenera subtracted ku bwino nkhani madebiti 08 subaccounts mbali wotchedwa "Zinthu Zofunika Kufufuza chuma" chizindikiro pa nkhani ngongole 02 (subaccount wotchedwa "Depreciation ndi kuwonongeka").

Mu mzere 1150, ndi nkhani kunyezimiritsa chuma lokhazikika. Mosavuta chimatanthauza kusiyana bwino nkhani madebiti 01 ndi ngongole analemba nkhani 02.

Mu 1160 amodzi mzere mudziwe kunyezimiritsa ndalama opindulitsa. Pofuna kufotokoza iwo, ayenera subtracted ku bwino nkhani madebiti 01 chithunzi m'malo mwa nkhani ngongole 02, koma izi nthawi - ". Depreciation ndalama mwankhanza ndalama" ndi boma nkhani

Chingwe 1170 kakunena pa bizinesi ya kampani. Kudziwa zizindikiro zoyenera penapake zovuta. Choyamba muyenera kuwonjezera bwino awiri - m'nkhani madebiti 58 ndi 55 (boma-mlandu 'Gawo Akaunti "). Kuchokera kuchuluka chifukwa, inu kuchotsera pa ngongole mosamala nkhani 59, amene ayenera zidzawonjezedwa kwa zolozera m'nkhaniyi madebiti 73 (boma-mlandu 'Asayansi ndi anthu a pa ").

Mzere 1180 analemba mtsogolo kakatundu msonkho. Iwo zosavuta kuzindikira - bwino pansi pa madebiti nkhani 09.

Mzere 1190 anasonyeza zina chuma sanali panopa. Izi ziyenera kulowa chiwerengero amene amatchula gulu loyenera, koma sanali kutchulidwa chikalatacho.

Mu mzere 1100, kuwonjezera kanjedza pa mizere 1110 ndi 1190. Izi n'cigwagwa kanjedza mu Gawo 1 kwa bukuli.

Mu 1210 m'matangadza amodzi mzere. Iwo akhoza anatsimikiza malinga ndi zomwe kunyezimiritsa bwino nkhani madebiti monga, mwachitsanzo, 10, 11, 41, ndi 43.

Chingwe 1220 zikuphatikizapo deta kunyezimiritsa VAT pa katundu anagula. Ziwerengero lolingana ndi zosavuta kudziwa pamaziko zizindikiro kosamala nkhani madebiti 19.

Mu mzere wa anakonza nkhani 1230 olandila. Iwo masamu ngati kusiyana pakati pa sikelo pa mbali madebiti nkhani, monga 60 ndi 76 ndi nkhani za ziwalo ngongole 63.

Mfundo 1240 ikusonyeza deta zokhudza bizinesi. Chilinganizo kudziŵa manambala ziwalo m'malo kobvuta. Choyamba m'pofunika anagona ntchito bwino mu nkhani madebiti 55 58, ndiye kuchotsera iwo kuchokera manambalawo analandira pamene kuwonjezera bwino nkhani ya ngongole ndi nkhani madebiti 59 73. Nkofunika kuganizira zizindikiro chabe pa ndalama yochepa ndi ngongole.

Mzere 1250 olembedwa deta pa ndalama ndi ndalama zofanana. Angapezeke pa maziko a sikelo nkhani za madebiti, monga Mwachitsanzo, 50, 51, 52, ndi 57.

Mu mzere wolembedwa 1,260 Other sanali panopa katundu - amene sanali m'gulu mu chigawo.

Mu mzere 1200, limapereka chiwerengero kupeza powonjezera limodzi ziwerengero mu mizere kuchokera 1210 mpaka 1260.

Kenako, mu mzere 1600 n'kofunika powombetsa mizere kuchokera 1100 mpaka 1200, umene analandira bwino chizindikiro.

Tsopano tiyeni tione mmene kudzaza muyezo pepala udindo.

Kulunjika kukhuta udindo pa

Mu 1310 zizindikiro amodzi mzere kunyezimiritsa gawo (kapena gawo - pa yoyenera gulu malamulo mawonekedwe a malonda) likulu. N'zosavuta kudziwa pa maziko a bwino pa nkhani ngongole 80.

Chingwe muli manambala 1320, kunyezimiritsa kampani lomwe magawo, amene anagulidwa zopalira awo. Ndi wosavuta kupeza pamaziko zizindikiro kosamala nkhani madebiti 81.

Mu mzere 1340 zikuphatikizapo kanjedza kunyezimiritsa revaluation wa chuma sanali panopa. Iwo akhoza kudziwa pa maziko a bwino pa nkhani ngongole 83 (kum'mwera nkhani, amene amatchulidwa kukhala "kuunika mofatsa chuma").

Mu 1350 amodzi mzere deta zokhudza likulu zina popanda revaluation. Pofuna kufotokoza iwo, ayenera subtracted ku mosamala nkhani ngongole 83 lolingana ndi kuchuluka kwa Os ndi NMA.

Chingwe 1360 timva kanjedza kwa likulu malo. Pofuna kudziwa, m'pofunika kuyala bwino pa ngongole mphambu 82 ndi 84. Mbali yoyamba si koyenera kuganizira ndalama zapadera, wachiwiri - m'pofunika.

Mzere 1370 zimaonekera anapitiriza zasungidwa (kapena imfa). Kuwerengera kanjedza lolingana zimatengera phindu kapena imfa akuchita yowerengera. Mbali yoyamba, manambalawo zochokera bwino nkhani ngongole 84, lachiwiri - pamaziko a madebiti lapansi.

Mu mzere wolembedwa okwana 1300, kuganizira momwe ntchitoyo gawo 3. Kuti kuwerengetsa izo, m'pofunika kwa manambala pa mzere 1310 kuti deduct kuchuluka kwa zizindikiro pa zinthu 1320, 1340, 1350, 1360 ndi 1370.

Kenako - iwonso ndalama abwereka, amene amapezeka mu mzere 1410. phindu n'zosavuta kudziwa pamaziko a zizindikiro za muyezo wa ngongole nkhani 67 (deta zimasonyeza ndalama yaitali).

ngongole msonkho mtsogolo zinalembedwa mu mzere wa 1420. Iwo zosavuta kuzindikira pamaziko a zizindikiro za muyezo wa ngongole nkhani 77.

MAKONZEDWE akuzindikiridwa mu mzere wa 1430. Iwo akhoza kumwedwa pa muyezo wa ngongole nkhani 96.

Mzere 1450 likunena zambiri pa ngongole ena - amene sanali zimaonekera chikalatacho.

Mzere 1400 anakonza Uwerenge mzere ndi mzere kuchokera 1410 mpaka 1450.

Chingwe 1510 zikuphatikizapo kanjedza sankakhala - koma nthawi ino, yochepa. Angapezeke pa maziko a sikelo ya ngongole nkhani 66 ndi 67.

Nkhani olandila olimba pa kutsogolera 1520. Ndi zosatheka kuwerengetsa bwino magawo apangidwe nkhani zingapo ngongole, ndicho 60, 62, 68, 69, 70, 71, 73, 75, ndi 76.

Mzere 1530 olembedwa ndalama mtsogolo. Iwo akhoza anatsimikiza powonjezera magawo bwino ngongole nkhani 98 ndi 86.

Mzere 1540 olembedwa kanjedza kwa pafupifupi ngongole ya kampani. Iwo akhoza kumatanthauza pamaziko a deta kuwalitsa sikelo ntchito pa nkhani ngongole 96.

Mu mzere 1550 akuganizira ngongole zina zimene sizinafotokozedwe mu mpukutuwu.

Kamodzi nkhani zonse za pepala bwino zofunika kudzaza gawo chabe, ankaona - n'zotheka kudalira mndandanda zotsatira powonjezera mizere zizindikiro kuchokera 1510 mpaka 1550.

Pambuyo ntchito zonsezo pamwamba zakambidwa mwachidule mu mizere 1300, 1400, ndi 1500, chifukwa mu bwino Calculated. Nambala lolingana ayenera anasonyeza mu mzere 1700.

M'Chingelezi chosavuta mawonekedwe a muyezo

Kotero tsopano ife tikudziwa kumene ndi zofunika kuyankha funso la momwe kuti bwino pepala. Mwachitsanzo kudzaza aligorivimu lolingana chikalata cha nkhani muyezo, taphunzira. Komabe, lamulo RF imapereka chosavuta chojambula kujambula gwero ankaona. Kodi zikhoza kuwoneka ngati Pankhaniyi, muyezo pepala? chosavuta mtundu wa mawonekedwe mogwirizana ndi dongosolo la Utumiki wa Finance № 66n, ndicho Za Kumapeto № 5.

ndi aligorivimu ntchito ndi chikalata lolingana ndi chiyani? Kodi zimasiyana ndi wodzala ndi pepala muyezo bwino (Fomu 1)?

mfundo umodzi

Mu pali zinthu structural magwero onse ali pafupifupi zofanana. Zimenezi zikugwira Mwachitsanzo, chigawo akufotokoza mfundo za bungwe, ndi malipoti - kampani dzina, mtundu wa ntchito, mawonekedwe malamulo. Pamwamba, mmene kuti bwino pepala (chitsanzo cha aligorivimu kudzaza mizere), ife aika zizindikiro chakuti ayenera zimaonekera chuma ndi ngongole. Chinthu chomwecho chimene ife tiyenera kuchita pamene ntchito ndi mawonekedwe chidule cha chida cha. Komabe, mu nkhani iyi kanjedza ndi m'munsi - 5 okha chuma ndi ngongole 6. Komanso, mu mawonekedwe chosavuta, palibe partitions.

M'Chingelezi chosavuta mawonekedwe a muyezo: makamaka kudzaza kakatundu

Ife tsopano kuphunzira njira imene, mu kuchita, pepala bwino kudzazika ndi mawonekedwe chosavuta. Zitsanzo kukonzekera aligorivimu lolingana chikalata zikhoza kuwoneka ngati.

Monga bwino mbendera, tidzayesetsa kugwira ntchito ndi chiwerengero cha kalembera wa.

Chizindikiro choyamba atathana mu mzere 1150. Ndi, monga ife tikudziwira, akuimira sanali panopa katundu zokhudzana ndi gulu zakuthupi. Kodi kutenga chiwerengero - ife kudziwa. Mukhoza kuona kuti mu mzere uwu zinalembedwa zokhudza phindu yotsalira ya chuma ndi yoikidwiratu ndipo chiwerengero cha ndalama yosatha ku iwo.

Mfundo lotsatira akuganizira chuma chosaoneka ndi maso. Mwina mwaona kuti mfundo zikhoza kuonetsa ntchito zimene mfundo zingapo za pepala muyezo bwino - ndicho, 1110, 1120, 1130, 1140, 1160, 1180 ndi 1190.

The mizere kutsatira bwino m'Chingelezi chosavuta - inventories, komanso ndalama ndi ndalama zofanana, pafupi kwathunthu zizigwirizana magawo a zinthu 1210 ndi 1250 mu mawonekedwe a muyezo ochiritsira.

chuma zinalembedwa mu mzere lotsatira - chuma ndi zina. M'ndondomeko yake 1220 (ie, kunyezimiritsa VAT), 1230 (nkhani olandila) angagwiritsidwe ntchito, 1240 (ZOWONJEZERA), kapena 1260 - zinthu zina zofunika.

Akumaliza chingwe Ofunika a 1600 - kutanthauza muyezo pepala, omwe mwachidule manambalawo.

Cholinga bwino: mokoma kudzaza ngongole

Kenako, akatunge udindo, amenenso muli chosavuta bwino pepala. A nyemba kudzazidwa wake aligorivimu akanakhoza kuyang'ana ngati.

Lolingana chabe mtundu bwino tichipeza kanjedza asanu. Deta woyamba wolembedwa lolingana gawo 3 mu muyezo mawonekedwe a mpukutuwu.

Zotsatirazi 2 mizere ali ndi mfundo kunyezimiritsa deta pa udindo yaitali kampaniyo. Mu ndime 1410 atathana akutenga ndalama, kukhwima - 1 chaka kapena kuposerapo. Pa mzere 1410 - mtundu wina wa ngongole, amene ayenera kulipira kwa miyezi yoposa 12.

Chingwe 1510 analanda deta pa ngongole yochepa, ndime 1520 - ayenera kukhala manambala nkhani sonyezani. pa ngongole zina zizindikiro muyenera kuonetsa mu mzere mu 1150.

Mu ndime 1700 chifupikitso cha ntchito ya ngongole.

Tsopano ife ankafufuza madera onse amene amalora ife kuyankha funso la mmene kulenga bwino pepala. Mwachitsanzo kudzaza aligorivimu lolingana chikalata mu mtundu muyezo, tinakambirana, ndi zophweka ndipo ndi zomveka. Cholinga chithunzi cha pepala bwino - monga mokwanira conveniently kusasintha.

mapulogalamu

Nthawi zina, mwina ankaipembedza imodzi kapena ntchito ina kwa pepala bwino. The malamulo a Federation ndi Russian pali zingapo zosiyanasiyana chikalatacho zogwirizana. Onse a iwo anapereka mu mawonekedwe a mitundu:

- Nenani pa kusintha mu chilungamo;

- kayendedwe ka ndalama za lipoti;

- lipoti pa ntchito moyenera ndalama.

The ntchito yeniyeni pepala bwino zingagwiritsidwe ntchito, zochokera limatchula za ogwira ntchito, amene amakonza ziganizo mtundu yoyenera. N'zotheka okhudzidwa angapo a zikalata zina kuti kalembera wa gwero kake. Mwa anthu - ofotokozera za pepala bwino. Mmenemo, makamaka, ndi decoded bwino magawo, zomwe mwina kwambiri pa kukhulupirika kuona zikalata.

Nkofunika kwambiri molondola kulembamo kudzazidwa, mu funso. Kafukufuku muyezo pepala gulu akhoza kuchitika osati ndi maulamuliro onse, komanso ampangira kampaniyo nkhawa - angongole ndi ndalama. Nkofunika kuti akanagwiritsa ntchito ziwerengero kunyezimiritsa boma lenileni la zochitika mu kampani.