NdalamaAkawunti

Kulengezedwa la magawo zina: Kulumikizana, yowerengera

Likulu ovomerezeka a JSC amasonyeza kufunika ziyenera a katundu ndi. Mokhudzana ndi mlandu zofunika kwambiri ndi gawo lililonse woyambitsa ndi mitundu ya sheya. Pazimene izi mopitirira benefiti ndi kudziwa ufulu wa ma sheya hoda pa kayendetsedwe ka dziko. Tiyeni tione mosamalitsa monga momwe chaonetsedwera mu Bu nkhani ya magawo (mawaya kuti ntchito mlandu kampani ufulu Sananyalanyaze, kwambiri).

mapangidwe a Code Wachifwamba

Ntchito za dzina lomweli kumalamuliridwa ndi Chilamulo Federal nambala 208. Lamulo limeneli limafotokoza mmene chilengedwe ndi ziŵalo makampani, ufulu ndi udindo oyambitsa lapansi. Malinga Art. 7, mu chatsekedwa olowa katundu kampani magawo amafalitsidwa yekha pakati pa gulu. Malinga Art. 9, oyambitsa kunena pangano pa chilengedwe cha m'madera amene dongosolo anakhazikitsa ntchito, kuchuluka kwa likulu, makalasi a mafuko, ndondomeko malipiro awo. Gawo la Ine chabe bwino anapanga ndi mwadzina mtengo wa masheya. Ndi chimodzimodzi kwa mafuko onse wamba. Pambuyo boma kulembetsa wa kampani olowa katundu 50% ya Bank ku Central ayenera kuwomboledwa m'miyezi 3, ndi zina - chaka chimodzi.

Mlandu gawo nkhani

Malinga ndi FDR, nkhani 80 "likulu Ovomerezeka" amasonyeza zokhudza kapangidwe ndi kayendedwe ka likulu. Bwino limafanana ndi kuchuluka kwa mwini ndalama za anthu. Uwerenge anayambitsa ngongole limapezeka Kulumikizana CT 80 Deuteronomo 75-1. The ndalama kulipira ufulu makampani zalembedwa pa CT 75-1. Analytics ikuchitika ndi aliyense.

Kuimika magawo amamvetsa amasonyeza ufulu wa oyambitsa zonse, siteji ya mapangidwe likulu mitundu ya Bank ku Central ku nkhani 80 n'zomveka kutsegula boma nkhani, amene ali zokhudza kayendedwe ka osiyana mitundu ya likulu :

  • 80-1 "analengeza" - ntchito kusonyeza phindu mwadzina wa masheya anafuna zogulitsa.
  • 80-2 "membala" - ntchito kulemba Bank ku Central ndi muzimvetsera a.
  • 02/01/80 "ufulu Corporate wa anayambitsa koyamba."
  • 80-2-n «Bank wa N-TH a tate wa."
  • 80-3 "analipira" - chiwombolo mtengo wa Bank wa Central.

Mwachitsanzo

Atatu anayambitsa anaganiza kukhazikitsa JSC. Capital kuchuluka kwa 800 zikwi. Opaka. anawagawa magawo 800. Mtengo mwadzina wa masheya: 800 000: 800 = 1000 rubles. Zochita amafalitsidwa pakati oyambitsa mogwirizana ndi: 40%, 35% ndipo 25%. 50% ya Bank ku Central linaperekedwa pa Kusinthaku. Kuchuluka ayenera kulandiridwa pasanathe miyezi itatu.

Pakuti cholinga cha OU ndalama mu mawonekedwe a chuma, amene analandira mu mawonekedwe a zopereka ku likulu la bungwe, si kuziganizira pofuna kuona m'munsi kwa kuwerengetsa ndi GMP (Art. 1 ya Tax Code). Bu chimaonetsedwa ndi issuance a magawo. Kupeleka ndi kuperekedwa mu tebulo zotsatirazi.

ntchito

Deuteronomo

CT

Kuchuluka (thous. Rubles).

Register Company

CC zimaonekera malinga ndi lamulo la

75-1

80-1

800

Malipiro 50% ya magawo a cholowa cha aliyense

choyamba (800 × 40%)

chachiwiri (800 × 35%)

chachitatu (800 × 25%)

50

75-1

160

140

100

Wovomerezeka za mbiri ya nkhani Bank ku Central

Pamafunikanso phindu la magawo:

oyambitsa

woyambitsa yachiwiri

woyambitsa lachitatu

80-1

02/01/80

320

280

200

Pamafunikanso phindu lolipiridwa ndi Bank ku Central: ophunzira oyamba

chachiwiri chipani

gulu lina

02/01/80

03/01/80

160

140

100

Zolemba kwa Bu pa tsiku akamaliza malipiro

Tinalandira ndalama kudzera yotsala ya Bank ku Central:

anayambitsa woyamba (320 -160)

mamembala chachiwiri (280 - 140)

mamembala wachitatu (200-100)

50, 51

75-1

160

140

100

Zikuphatikizapo phindu lolipiridwa ndi Bank ku Central (aliyense shareholder)

02/01/80

03/01/80

160

140

100

Mlandu zolemba, kunyezimiritsa issuance a magawo uncertificated n'komwe ndi anthu anapereka pamwamba. Umboni wa chopereka chitukuko kalata kapena Tingafinye ku m'kaundula wa ogwirizira a Bank wa Central.

mitundu okhwima malipoti

zikalata Paper tiyenela kuiganizila nkhani 006. Mu kupanga mitundu ndi mayikidwe awo zingatenge kanthawi. Ngati inu kulipira Kulumikizana yosindikiza aumbike:

  • DT20 ndi DT60 KT60 KT51 - kuchuluka kwa ndalama leni kupanga.
  • Deuteronomo 006 - phindu mwadzina la magawo a.

Monga leni kutaya mitundu Analengedwa Kulipira kujambula CT 006.

Kusintha kuchuluka kwa likulu

Nkhani 28 Chilamulo Federal № 208 wa Code Wachifwamba amapereka kuwonjezeka kampaniyo chifukwa nkhani zina za magawo. chisankho nchakuti anatengedwa pa msonkhano. Chiwerengero cha magawo zina, mtundu wawo, njira ya kaikidwe, mtengo, mtundu wa kupereka ndi mtima msonkhano wa ma sheya hoda. Sheya akhoza anakakhala ufulu ndalama kapena katundu. Ngati chachiwiri, katswiri palokha kumafuna kuti aziona chuma anasamutsidwa. Maonekedwe a Bank ku Central wa FC nambala 19 ndi Lamulo ndi issuance a magawo zina. The zolemba mu akawunti analembedwa pa maziko a lipoti pa zotsatira za nkhani: mtengo wa magawo, chiwerengero ndi siyana.

Mu chitsanzo pamwamba zipangizo kowonjezereka ntchito kulipira sheya. Chifukwa cha ndalama za dzina lomweli zopezeka mu ECU 10. Ngati nsembe mtengo kuposa phindu mwadzina wa masheya, kusiyana mulingo analandira choikidwa likulu zina. Komanso, waya oterowo ntchito chitsanzo cha magawo:

  • CT 80 Deuteronomo 75-1 - kuonjezera Code Wachifwamba chifukwa nkhani ya magawo.
  • CT 83 Deuteronomo 75-1 - chilengedwe cha likulu zina.

Mankhwala mwadzina mtengo msonkho pa 0,8% (FZ № 2023-1). kuchuluka kwa malipiro, kampani imalongosola yokha ndi kusintha kwa ndalama boma, pamodzi ndi zikalata kwa kalembera wa mpweya. The Bu msonkho mlandu pa wotuluka ndi Bank ku Central analemba mbiri Deuteronomo 91-2 "ndalama zina" CT 68 "Asayansi pansi misonkho". State kulembetsa wa magawo zina anachita, ngati chiwerengero cha olembetsa kuposa 500.

Mwachitsanzo

Oyambitsa JSC anaganiza kuwonjezera utumiki likulu ndi rubles miliyoni 0.5 ndi opereka CB 500 poyambira mtengo wa 1 ths. Pakani. pa mtengo wa 1050 rubles. Malinga ndi zotsatira za nkhani magawo onse anagulitsidwa. Awa, mayunitsi 300 linaperekedwa mu ndalama, ndi zina zipangizo analandira kuchuluka kwa 210 zikwi rubles. Ife mapu a issuance a magawo zina. Kulumikizana:

opareshoni

Deuteronomo

CT

Kuchuluka (thous. Rubles).

Accrued msonkho pa wotuluka mu sheya (500 × 0,8%)

90-2

68

4

Kusamutsa ndalama chifukwa cha msonkho

68

51

4

Capitalized analandira kuchokera anayambitsa Bank ku Central kupereka ndalama (300 × 1.05)

50, 51

75-1

315

Zida ochokera ku malipiro a mafuko a

10

75-1

210

kuonjezera likulu lake

75-1

80

500

Izo zimanyezimiritsa kuchuluka kwa likulu zina (300 × 1.05 + 210 - (500 × 1))

75-1

83

25

Zopereka ku likulu gawo akhoza analipira likuvutika katundu, zimene Pre-imawunikidwa ndi katswiri palokha pa mtengo msika. Taganizirani mmene mbiri amayambira amene amasonyeza mbiri ya yomalizidwa mankhwala. Mlandu zolemba:

Deuteronomo 43 kt 20 - linanena bungwe la katundu zofunika (wothandiza mathandizidwe) kupanga.

Apa mmene kuganizira nkhani zina za magawo. Kulumikizana, anazipereka, angagwiritsidwe ntchito pa nkhani ya ndalama malipiro ndi zina katundu, monga opaleshoni dongosolo.

kuwonongeka likulu

Likulu ovomerezeka mwina kuchepetsedwa ndi kusintha mtengo mwadzina kapena chiombolo cha sheya yake kuti kuwanyeketsa. Mu buku lino latsopano la ndalama mwini ayenera kukhala wamfupi kusiyana kuti zolamulidzwazo potsata mwambo. Ngati inu ntchito njira choyamba, ndiye anachita nkhani zina za magawo, ndi Kulumikizana wa tikambirana pambuyo pa mtengo, mtima pa Bank ku Central ndi kupezeka. Kuchokera pa mbiri ya umuna ndi zolakwika za hayala. Pankhaniyi, kuchuluka kwa amasulidwe Bank ku Central, limene lakonzedwa kuchepetsa Code Wachifwamba, chinthu misonkho si.

Mwachitsanzo

Malinga ndi chigamulo cha oyambitsa, a Code Wachifwamba yafupika rubles 300 zikwi ndi njira ya kutembenuka kwa sheya. Kusiyana mwadzina ndi msika mtengo linaperekedwa kwa oyambitsa pa kumasulidwa. Ndalama Choka lili wothandizira amene ntchito ofunika 12 zikwi rubles kuphatikizapo VAT. Bu chimaonetsedwa ndi issuance a magawo zina. Kulumikizana:

opareshoni

Deuteronomo

CT

Kuchuluka (thous. Rubles).

kuchuluka sonyezani pa kutembenuka mtima kwa magawo a wothandizira amene ali

76

51

300

Linaperekedwa kwa ma sheya hoda

75-1

76

300

Malipilo wothandizila (VAT)

91-2

76

12

Achotsedwa malipiro a ntchito ya wothandizila ndi

76

51

12

Izi zinasonyeza kuti kuchepa mu Code Wachifwamba

80

75-1

300

Kulipira Bank ku Central

Pa chiombolo cha magawo yekha kampani Bu angakhale kusiyana pakati pa mtengo mwadzina ndi mtengo kwenikweni analipira. Iwo n'komwe pansi Article 80 (ngati mtengo ndi pansipa ndime) kapena kusasiyana (ngati mtengo ndi apamwamba kuposa phindu mwadzina), komanso pa "zida zina chuma" (by 56). Nthawi zambiri, masheya a taomboledwa pa mtengo wotsika. Taganizirani Kulumikizana muyezo:

  • DT56 KT50 (51) - monga mtengo wa mtengo wogulira a magawo.
  • DT56 KT80 - choposa mtengo mwadzina la chiwombolo.
  • DT88 KT56 - owonjezera wogulira pa ndime ya.

Ngati Bank ku Central tidzakwatulidwa owomboledwa ndi cholinga Kulipira, mawonekedwe ngati Kulumikizana:

  • DT80-3 KT80-1 - kuchepetsa ndalama likulu analipira-mmwamba.
  • DT80-1 KT56 - kuchuluka kwa magawo zimafika (Kulumikizana ndi aumbike pambuyo kusintha kwa hayala ndi)

kapena:

  • DT48 KT56 - amasonyeza nkhope mtengo wa masheya anagulitsa.
  • DT51 (50) KT48 - ndalama analandira mwa malipiro magawo anagulitsa.
  • DT48 (80) KT80 (48) - phindu (imfa) kwa ntchito ndi sheya.

ziŵalo

Nthawi zina zikhonza kukhala zofunika kusintha mtengo ndime ya magawo ndi kugawanika awo kapena kuphatikiza. Ngati ndalama ndi bwino limafanana ndi kukula kwa Code Wachifwamba, Kulumikizana zina mu Bu si anapanga. kusintha anapangidwa okha ndi mayina a ma sheya hoda. Ngati kukula kwa Code Wachifwamba si bwino anagawa ndi nambala ya ochirikiza watsopano (mwachitsanzo, likulu la 6000 rubles Chiwerengero cha sheya yafupika kuchoka pa 300 kufika 25), ndiye kusintha zikalata mosavomerezeka, imapanga nkhani zina za magawo. Kulumikizana ntchito zofanana pamwambapa.

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