Mlandu (chuma) malipoti bizinesi yaing'ono. Wapachaka mawu ndalama PI

Pakuti malonda chaching'ono wachinsinsi monga mabungwe ang'onoang'ono amene chiwerengero cha ogwira ntchito osapitirira anthu zana. Malamulo m'munsi kusintha kwa gawo lino zinthu mfundo achikhazikitso kuthetsa nkhani za chuma, chikhalidwe, ndale ndi zina zokhudzana ndi kukhazikitsidwa kwa nthambi izi za bizinesi ku Russia. mwapadera m'munda zimenezi ayenera kulongosola (chuma) malipoti bizinesi yaing'ono. Taganizirani funso ili mwatsatanetsatane.

ntchito mabizinezi

Mu ndondomeko ya kusanthula ndi kaphatikizidwe zikalata amawatenga Utumiki wa Finance, ndi kufalitsa njira, zolimbana ndi kufotokoza mapangidwe mfundo zachuma, n'zotheka kudziwa zolinga zikuluzikulu za gulu. Iwo zigwirizana:

1. Chikusintha zapansi zolimbana ndi malamulo.
2. Kugwirizana kwa ma akawunti.
3. Wosalira misonkho. Izi kuthetsa chintchito akatswiri mu amachotsera okhazikika recalculations.
4. Optimizing matchati ntchito nkhani.
5. Kuwonjezera mayendedwe ndi kuchepetsa kuchuluka kwa masheya mlandu.
6. Zosabvuta kudzera kuphatikiza nkhani yoyenera komanso mitundu kukanidwa kuti alibe chidwi nkhani kufunika kwa mabungwe a boma.
7. Kuchepetsa njira zoperekeramo malipoti.

normative m'munsi

Mlandu mawu (chuma) mabizinesi ang'onoang'ono amatsatila malamulo ovomerezedwa ndi RF Ministry of Finance mu 1998. Kufunika kwa kukhazikitsidwa kwa mfundo latsopano chifukwa cha kusintha kwa dongosolo dziko mlandu kwa mlingo wa zoletsedwa ndi malamulo lonse. zolembedwa latsopano kumene kunachitika dziko kuyambira January 1999. zinthu zonse anafalikira milingo angapo. Njirazi ndi monga:

• Mlingo 1 - aphungu. Documents mu gulu - Ndi lamulo boma, malamulo aboma, malamulo a Purezidenti wa Civil Code. Chidutswa chachikulu cha malamulo nthawi kulongosola nkhani za malonda ang'ono (ndalama), mokomera Chilamulo Federal nambala 129 ya 21.11.1996 chaka.
• 2 mlingo limapangidwa Utumiki wa Finance malo. Iwo akhale mfundo zolimbana (Ras).
• Mlingo 3 lili malangizo, makalata, ndi zipani zina Finance matupi wamkulu woyang'anira kulongosola (chuma) malipoti mabizinesi ang'onoang'ono.

A malo apadera wotanganidwa ndi zikalata ntchito za kumalo a ntchito. Iwo imalongosola mfundo gulu m'njira zina, gulu ndi methodical.

kuthekera mutu

Mfundo zofunika si kulongosola chiphunzitso cha zolinga amaganizira zochitika za bizinesi yaing'ono. Ndi zofunika makamaka ndi njira zothetsera awo. malamulo Common ndi maziko methodological, amene ayenera kutsogolera makampani bungwe ndi mbiri kusunga anafotokozedwa m'Chilamulo Federal nambala 129. Mogwirizana ndi kukonzekera ndiponso kugonjera statement a chuma, malingana voliyumu angathe kuchitidwa mwachindunji ndi mutu wa bungwe. Pa nthawi yomweyo, wotsogolera kampani, monga kale, ali ndi mphamvu:

1. Kupanga wapadera structural gawo udindo kulemba kusunga.
2. Chiyambi ndodo udindo wa Ch. yowerengera.
3. Kusamutsa mlandu katswiri kampani kapena katswiri pa maziko contractual.

mitundu mlandu malipoti

Malinga ndi malangizo muyezo, bungwe angagwiritse ntchito zosiyanasiyana za zolembedwa ntchito yopitilira malonda. Zimakhala:

1. mitundu Departmental a mlandu.
2. Mafomu alipo kutulutsidwa kwa zolembedwa chachikulu logwirizana.
3. Self-anayamba mitundu. Iwo ayenera muli mfundo zogwirizana anapereka kwa Chilamulo Federal №129.

Mlandu mawu USN

Dongosolo chidule cha mitundu otero malangizo kwa mabungwe amene linanena bungwe, chilango ntchito kapena makonzedwe a ntchito ikuchitika mwa njira zophweka. Chiwerengero cha wotuluka pamwezi si upambana zana. Malinga ndi malangizo muyezo adzakhala zothandiza kwambiri ngati mawu chuma (chitsanzo akhoza kuona m'nkhani) unapangidwa dongosolo kudziletsa anayamba wa bungwe, ozikidwa pa ntchito chitsanzo adzawonongedwa nkhani ya malonda IP. zolembedwa izi zafotokozedwa mu chisankho bungwe la mlandu ndondomeko.

Dongosolo la wotuluka

ayamikira Chitsanzo mankhwala kwa mabizinesi kuti ntchito dongosolo chosavuta mlandu. Mmene chinyezimiro imagwiridwa njira zikuluzikulu malonda zochokera Tchati cha Nkhani. Mlandu chuma chosaoneka ndi maso ndi chuma atathana ikuchitika padera pa cq boma. 01. The amortization ndalama pa opaleshoni ndipo chuma chosaoneka ndi maso ali ananena pa MF. 02. Kukula depreciation wa chuma atathana amayikidwa mu malinga ndi maziko pachaka wa mawerengedwe ntchito mu bungwe:

1. Njira mawerengedwe.
2. mitengo Depreciation, amene wobvomerezedwayo mwa dongosolo yeniyeni.
3. Zobwezeretsa (koyamba) mtengo wa ntchito.

accrual njira

Malinga ku Unduna wa Zachuma kuti № 65 3 September. 1997, 1998 mabungwe amortization mawerengedwe imagwiridwa mu imodzi mwa njira zinayi:

1. The njira ya depreciation yolingana ndi buku la katundu (misonkhano, ntchito).
2. Owongoka mzere njira.
3. kuchepekela bwino njira.
4. Polemba pa mtengo wa chiwerengero chonse cha manambala a zaka zonse za moyo zothandiza.

Njira anasankha akusonyeza tsopano mu ndondomeko mlandu chaka chikubwerachi.

Chofunikanso

Tiyenera kukumbukira kuti, malinga ndi chakudya cha Para. 2 malamulo lolamulira zikuchokera ndalama kupanga ndi kugulitsa wotsatira wa katundu (misonkhano, ntchito), amene ali m'gulu la mtengo wa ndi ndondomeko mapangidwe zotsatira mlandu, omwe amasonyeza lipoti kwa msonkho, mu mtengo monga ndipo depreciation milandu, anaikira kubwezeretsedwa kwathunthu kwa chuma zofunika kupanga. Lero ndi linalake umodzi wavomerezedwa ndi unduna wa Finance. Choncho, lipoti kwa msonkho, m'pofunika kusintha kuchuluka kwa phindu msonkho pa kuchuluka kwa zaka zoposa anasonkhanitsa depreciation, malinga ndi njira mawerengedwe ntchito ndi gulu.

kulemba wolemera

Pamodzi ndi liniya accrual bungwe, amene amagonjera statement a chuma ikuchitika pansi dongosolo chosavuta monga kale ndipo Komanso ali ndi mphamvu thanani mu mawonekedwe a depreciation milandu 50% wa mtengo choyambirira cha chinthu Os, moyo umene zaka zoposa zitatu. Pa kutaya ndi lemba-pansi ikuchitika mwa nkhani 02, mwamsanga pamene anali malangizo analimbikitsa. Komabe, mu malangizo pano mfundo Model. Akuti kugulitsa ndalama opaleshoni kuchokera zogulitsa zalembedwa pa ngongole cq. 99 "Losses ndi phindu." Malangizo kwa kusinkhasinkha kochokera kwawo zotsatila za chuma nkhani za dzina ndi chopereka, ayi.

likulu ndalama

marekodi awo mogwirizana ndi mitundu ya ayamikira ayenera idzachitika ntchito nkhani madebiti 08. Malinga ndi MF. 08 ndi ngongole cq. 01 (90, 52, 51 ndi ena) zikugwirizananso ndi mtengo wa zomangamanga kapena kupeza zida amafotokoza opaleshoni ya kampani ndi ogulitsa. Ndi ngongole cq. 08 mu MF madebiti. 01 anawamasulira olembedwa ndalama.

nkhokwe zipatso

Iwo nkhani m'nkhani 10. Amakonda, mawu ndalama kwa chaka pa zipangizo linapangidwa ndi mtengo zolemeletsedwa pafupifupi. Mlandu inventories tikulimbikitsidwa kuchita cha zinthu zogwirizana (PBU 5/98), wotsimikiziridwa ndi Unduna wa Zachuma Order. Kukhazikitsa ndalama kuti imakhudzana ndi yopanga ndi kugulitsa ntchito, misonkhano ndi katundu ikuchitika ntchito MF. "Pulayimale kupanga" (20). Limati ndalama zonse ndi mtundu (depreciation, zipangizo, malipiro ake, etc.), yowerengera zinthu (angakhale ndalama ogwira wonse), mtundu wa mankhwala (misonkhano, ntchito), malo kupanga chisankho opanga ndi ena. Ndalama zofuna ambiri Gulu la mwina deduct mwezi uliwonse kwathunthu pa mtengo wa katundu anagulitsa (misonkhano kapena ntchito) pamaso pa mtengo lokhazikika.

Mlandu mankhwala yomalizidwa

Anagwira pa sch lapansi. 41 "Katundu". Pa mankhwala yemweyo Anagula akagulitse, ku nkhani anatengedwa ndalama kupeza. Kulipira Komanso nazo ake amachitidwa pa mtengo zolemeletsedwa pafupifupi. Mlandu kukhazikitsa ntchito, misonkhano, katundu ndi zinthu zina zofunika, komanso kukhazikitsidwa kwa chifukwa cha ndalama wotuluka izi ikuchitika ntchito MF. 90 "Sales". ndalama zonse zimene zikugwirizananso ndi midrange lapansi. 58. Choncho, kulekana amachitidwa pa nthawi yochepa (chaka chimodzi) ndi yaitali (oposa chaka chimodzi) zotsatira mlandu mawunikidwe. Zotsatira za chuma ndi ntchito zawo, malinga ndi zimene amanena. mitundu 18 malangizo tinganene kuti pa MF. 99 "Losses ndi phindu." Chaka chonse gulu Maliko: ngongole ndi zotsatira mwapang'onopang'ono kusonyeza ndalama, pansi madebiti wa - mowa.

malangizo ena

Kumapeto kwa chaka pa tsiku la malipoti pa mulingo ntchito ndalama kuchepetsa phindu. Chithunzi chifukwa chitumidwa kwa MF. 84 "anasonkhanitsa kuchepekedwa (anapitiriza zasungidwa". Poyambirira pa sch a. "Maziko cholinga chapadera" kuganizira kuchuluka kwa chuma revaluation zotsala, mtengo wa katundu analandira kwaulere, ndi zinthu zina zachilengedwe zakuthupi. Pa nthawi ino, monga mwa applicable ayamikira muyezo, izo zimaonekera pa boma la cq. 83 "likulu zinanso".

Methodology and gulu la mlandu

Kukonza ndi kugonjera statement a chuma ikuchitika ntchito anakhazikitsa kachitidwe m'kaundula. Amawapatsa mu malangizo muyezo ndipo:

1. Journal-kuti mtundu mlandu mayanjano malonda ndi mabizinesi ang'onoang'ono.
2. Cholinga dongosolo.

Mawonekedwe woyamba ndi zosavuta kusunga mbiri. mudziwe Final ndi mwezi magazini-linalamula umasamutsidwa ku kaundula ambiri. Nkhani chinatseguka manambala ndondomeko amene anawatumiza iwo mu dongosolo ntchito. Kaundula chofunika kusonkhanitsa mfundo za nkhani panopa, nkhani muyezo pepala, kujambula mwagwirizana yachinsinsi. chikalata ichi, pamodzi ndi magazini-linalamula, amapereka zambiri makalata zonse kwa ngongole ndi madebiti zolemba aliyense nkhani zenizeni. Mu maonekedwe amenewa, nkhani chiwerengero cha akaundula mawunikidwe mlandu ndi chabe. Ichi ndi chifukwa chakuti ena mapepala magazini-kuti muli deta zonse zofunikira.