PBU 4/99 "Mawu owerengera a bungwe": zolemba, zolemba, malo ndi dongosolo

Makampani omwe ali ndi udindo wa bungwe lovomerezeka, malinga ndi lamulo la Russian Federation, akuyenera kusunga zolemba. Chimodzi mwa zinthu zofunika kwambiri zomwe zimayendera njirayi ndi PBU 4/99. Kodi mfundo zake zazikulu ndi ziti? Kodi ziganizo za zolembazo ziyenera kukhala zotani malinga ndi zikhalidwe, zomwe zimakhazikitsidwa muchithunzichi?

Kodi ntchito ya normative ya PBU 4/99 ndi yotani?

Chitsimikizo choyambirira cha lamulo chinayikidwa pakati pa Order of Ministry of Finance ya Russian Federation No. 43n, yomwe inaperekedwa pa July 6, 1999. Ntchito yachizoloweziyi imasankhidwa ngati malamulo. Dzina lake lenileni ndilo Malamulo okhudza Kuwerengera "Mauthenga Abwino a bungwe" (PBU 4/99).

Nchifukwa chiyani tifunika malo oyenera a malamulo? Chizoloŵezi ichi chimawongolera kapangidwe, komanso njira zokhazikitsira zowerengera ndalama za mabungwe .

Nkhanza za gwero la ufulu woyenerera likufika ku mabungwe onse alamulo, kupatula mabanki, komanso maofesi a boma ndi boma. Komanso PBU 4/99 sangagwiritse ntchito ngati malipoti a zachuma akukhazikitsidwa ndi malonda a zosowa zapakati, kuti apereke chiwerengero cha chiwerengero cha malipoti ndi zolemba zolembedwa ndi mabungwe amabizinesi kwa anthu omwe ali ndi chidwi ndi lamulo lomwe silikulamulidwa mwachindunji ndi Ministry of Finance Order No. 43n.

Chidziwitso chomwe chili mu funso sichiyenera kugwiritsidwa ntchito polemba:

• Kufotokozera, kupangidwa ndi bungwe la zachuma kuzinthu zamkati, komanso kuphatikizapo mabungwe owerengetsera;
• Information yolingidwa ndi bungwe malinga ndi zofunikira, pokhapokha ngati zitchulidwa ndi malamulo osiyana.

Zingadziŵike kuti gwero loyenera la malamulo lingagwiritsidwe ntchito mwachindunji ndi Ministry of Finance kuti:

• Kufotokozera mawonekedwe oyenera a malipoti, komanso ndondomeko kwa iwo;
• Ndondomeko yapadera yolankhulira mabungwe ang'onoang'ono ndi maboma omwe siaboma;
• Kukhazikitsa malamulo opanga malipoti ophatikizidwa, komanso malemba pamene udindo wa bizinesi ukusintha.

Motero, chizoloŵezi chomwe chili mu funso ndi chilengedwe chonse chokhala ndi ulamuliro waukulu.

Chitsimikizo choyambirira cha malamulo chimakhazikitsa tanthawuzo zingapo, zomwe ndi zofunika kuti mabungwe azitsatira pamene akupanga malipoti.

Malingaliro molingana ndi PBU 4/99

Awa ndi matanthauzo a mawu monga:

• Malipoti owerengera;
• Kulemba tsiku, nthawi;
• Mtumiki.

Mawu owerengera, malinga ndi zolembedwa za PBU 4/99, ayenera kumvetsetsa ngati njira imodzi yokha ya intracorporate yodziwa za ndalama za kampaniyo, komanso zotsatira za ntchito zachuma za bungwe, zomwe zimagwiritsidwa ntchito pazomwe zikuwonetseratu kuwerengera.

Pansi pa nthawi ya malipoti mu PBU 4/99 kumamveka nthawi yomwe malipoti oyenera ayenera kukhazikitsidwa mu bungwe. Patsiku lomaliza la chidziwitso limamvekanso, tsiku limene bungweli liyenera kulengeza.

Mawu ena omwe atchulidwa mu gwero lodalirika la lamulo ndi wogwiritsa ntchito. Izi zikutanthawuza munthu kapena bungwe lomwe likufuna kupeza zambiri zokhudza bungwe la zachuma.

Mu PBU 4/99 "Mawu owerengera a bungwe" amatsimikiza kuikidwa kwa zolembedwa zofunikira za malonda, komanso zofunikira zake. Taganizirani izi.

Kulongosola kukamba

Malingana ndi zolembedwa za PBU 4/99 "Mawu owerengetsera a bungwe," ndondomeko za ndalama za kampani zikuphatikizapo:

• Kusamala;
• Lipoti limene limalemba phindu ndi kutayika;
• Zolemba zapadera ku bilan ndi lipoti;
• Ndemanga yofotokozera;
• Milandu yoperekedwa ndi lamulo - lipoti la kafukufuku.

Pomwepo, gwero la lamulo lomwe likukambidwa limapereka zofunikira zambiri pazolemba za ndalama za kampani. Tiyeni tiwerenge.

Zimafunika zolemba

Mogwirizana ndi PBU 4/99 "Mawu owerengera a bungwe," zikalata zomwe zimapangidwa ndi malonda ziyenera kuwonetsa mokwanira komanso mokwanira kufotokoza kwa zinthu mu bizinesi, zotsatira za ntchito zachuma za kampani, ndi miyambo yomwe imasonyeza kuti ndalama za kampani ikugwira ntchito.

Cholinga chachikulu cha kukwanira ndi kudalirika kwa malipoti ndi kugwirizana ndi malamulo omwe amakhazikitsidwa ndi malamulo ovomerezedwa ndi akuluakulu oyenerera. Zikanakhala kuti mapangidwe a mapepala ofunikirawa amavumbulutsira kuti palibe chidziwitso cha deta zina, fayiyo iyenera kupereka zizindikiro zina zofunika ndi kufotokozera.

Panthawi zovuta kwambiri, PBU 4/99 ikulolera izi, chithandizo chikhoza kuchoka pazikhazikitso, ngati sikutheka kupeza zizindikiro zofunikira pa zifukwa zomveka.

Zomwe zimasonkhanitsidwa pa ntchito pakupanga malipoti, zisakhale zandale. Kugwiritsa ntchito kwake sikuyenera kusokoneza zosankha zomwe anthu oyenerera amachita pofufuza zotsatira zachuma.

Chofunikira chofunika kwambiri pa nkhani yolemba malipoti ya bungwe lovomerezeka - ziyenera kukhala ndi zizindikiro zosonyeza zotsatira za ntchito zachuma m'matauni ake onse, maofesi omwe akuimira, komanso maofesi ena, kuphatikizapo omwe ali ndi malire osiyana.

Bungweli liyenera kuonetsetsa kuti mukutsatira kwambiri malamulo a "Accounting Reporting Organisation" (PBU 4/99), omwe ali ndi mapangidwe apadera a zikalata, poganizira momwe zipangizozo zikupitilira, zomwe zikulemba zizindikiro za nthawi zosiyasiyana. Maofesi omwe amagwiritsidwa ntchito ngati maziko a pepala lokhazikika, lipoti lokonzekera phindu ndi kutayika, komanso zowonjezeredwa, ziyenera kukhala zamuyaya. Zimasintha pazochitika zosiyana. Zosankha - ngati mtundu wa bizinesi ukusintha. Panthawi imodzimodziyo, gululi liyenera kukhala lokonzeka kuti likhale lothandiza kusintha kwasinthidwe pogwiritsa ntchito ndondomeko zosiyana pazenera, komanso lipoti lowonetsa phindu ndi kutayika.

Mawu owerengera, zolemba zake ndi zokhutira (Malamulo a Kuwerengera PBU 4/99 ali ndi zikhalidwe zoyenera) ziyenera kukhazikitsidwa poganizira kupitiriza kwa zizindikiro za nyengo zosiyana siyana. Ngati pali kusiyana pakati pa deta yoyenera, wogwira ntchitoyo akhoza kupanga kusintha kwa zizindikiro zina. Panthawi imodzimodziyo, zidziwitso za izo ziyenera kuwonetsedwa muzowonjezera ku bilan ndipo lipoti likuwonetsera phindu ndi kutayika kwa malonda.

Kufotokozera za zizindikiro zachuma pa malipoti: maonekedwe

Pali ziwerengero zingapo zomwe zimakonzedwa mu nkhani zazikulu za zizindikiro zazikulu - zimaphatikizansopo chikalata "Zolemba za ndondomeko za bungwe" PBU 4/99. Mwachidule za iwo, titha kuzindikira zotsatirazi. Zisonyezero zokhudzana ndi chuma, zolipira, ndalama ndi ndalama zomwe zimagwiritsidwa ntchito pazitsulo ziyenera kuwonetseredwa mosiyana, ngati ziri zofunika kwambiri kuti zitsimikizidwe moyenera zenizenizo. Komanso, zizindikirozi zikhoza kuwonetsedwa muzowonjezerapo ku bilan ndi lipoti, ngati sizili zofunikira kwambiri poyesa ndondomeko ya bizinesi.

Kulemba tsiku ndi chaka

Malingana ndi chikhalidwe chokhazikika mu funso, pakupanga zikalata zowerengetsera ndalama, ntchito ikuyenera kukumbukira kuti tsiku lolemba lipoti liyenera kukhala ngati tsiku lomaliza la kalendala. Chaka chotsatira chikufanana ndi nthawi kuyambira pa 1 Januari mpaka 31 December. Chaka chotsatira choyambirira cha bungwe latsopano ndi nthawi kuyambira tsiku lolembetsa kampani mpaka December 31. Ngati ndondomekoyi yakhazikitsidwa pambuyo pa 1 Oktoba, chaka choyamba chodziwitsa chaka chake chikufanana ndi nthawi yolembedwera m'mipingo ya boma mpaka December 31, kotero chaka chamawa.

Mawu owerengera: zina zofunika

Tiyeni tikambirane zofunikira zina kuti pakhale mapangidwe a malipoti pa PBU 4/99. Choncho, ziyenera kuzindikila kuti mbali iliyonse ya zigawo zake - zowonjezeretsa pepala, lipoti, kuwonjezera kwa iwo, lipoti la wolemba mabuku - liyenera kukhala:

• Dzina;
• Tsiku lofotokozera kapena nthawi yomwe malipoti aperekedwa;
• Dzina la olimba lomwe limapereka zikalata;
• Zambiri pazinthu za bungwe ndi zalamulo;
• Mafomu a zizindikiro za kulengeza.

Lamulo lovomerezedwa ndi "Accounting Organisation Organisation Organisation" PBU 4/99 imafuna owerengera kukonzekera zolemba:

• Mu Chirasha;
• Onetsani zizindikiro mu ruble.

Malipoti oyenerera ayenera kutsimikiziridwa:

• Mutu wa olimba;
• Werenganinso wamkulu kapena wogwira ntchito wina yemwe ali ndi mphamvu yosunga malipoti a ndalama.

Makhalidwe osungirako mapepala

Zingakhale zothandiza kufufuza mapangidwe awiri a ma makaunti akuluakulu - bilan, komanso lipoti, zomwe zikuwonetsera phindu ndi ndalama zomwe kampaniyo ikupereka. Tiyeni tiyambe ndi gwero loyamba.

Patsambali muli ndalama ndi zolipira. Zizindikiro zofanana zikuimira momwe chuma chilili pa tsiku lachidziwitso. Ponena za katundu ndi zolimbitsa thupi, ziyenera kuikidwa kukhala zochepa komanso za nthawi yayitali. Yoyamba ikuphatikizapo amene nthawi yake siidutsa miyezi 12. Mwachiwiri - m'malo mwake, omwe angathe kubwezeredwa ndi phwando lolamulidwa miyezi 12 pambuyo pa mapeto a mgwirizano ndipo kenako.

Lembani dongosolo

Chotsatira chofunika kwambiri ndi lipoti, lomwe limasonyeza zizindikiro ndi zoperewera. Kugwiritsira ntchito gweroli, makamaka, kagulu ka ndalama kuchokera pa PBU 4/99 "Mawu owerengera a bungwe" angagwiritsidwe ntchito. Chiwongolero chomwe chili mufunso chiyenera kuwonetsa zotsatira za ntchito zachuma pa nthawiyi. Zizindikiro zazikuluzikulu zimagwirizana, motero, ndi malipiro ndi ndalama zomwe zimagwiritsidwa ntchito mwapadera ndi zina.

Kufotokozera kwa balance sheet ndi lipoti

Mtundu wina wofunikira wazinthu zomwe zimaphatikizidwa ndi ndondomeko za ndalama za kampani ndizofotokozera pazenerali ndi lipoti lowonetsa phindu ndi kukomoka kwa kampaniyo. Zowonjezera zofanana zikukonzekera kufotokoza zambiri zokhudzana ndi ndondomeko ya ndalama zomwe zikugwiritsidwa ntchito palimodzi ndipo ndizofunikira kuti zisonyezedwe ndi anthu omwe akugwira nawo ntchito chiwerengero chodalirika cha ndalama za kampaniyo.

Ngati kufotokozera kumafuna kuganiza za zolakwika kuchokera ku malamulo omwe amaloledwa ndi katswiri wodziwa bwino wa kampani pokonzekera ma akaunti, chifukwa chake kuvomereza kusokonekera uku kuli koyenera. Kuonjezera apo, bungweli liyenera kuwonetsa zotsatira zachuma chifukwa choganiza kuti sichikutsatirani ndi lamulo, ndikupanga kuphatikiza malemba a zachuma m'makampani.

Zowonjezera kuzinthu zowerengetsera ndalama ziyenera kufotokoza zambiri zomwe zimakhudza mwachindunji ntchito zachuma za bungwe ndikudziwulula mogwirizana ndi chidziwitso chimenecho, chomwe chimatsimikiziridwa ndi chiwerengero cha ndalama. Choncho, munthu amene akufuna kupeza zopezeka pazomwe akuwerengera, ndizofunika, choyamba, poonjezera kudalirika kwa chidziwitso pankhani yachuma mu malonda.

Zolinga zoyenera zowonjezera zofanana ndi PBU 4/99 "Mawu owerengera a bungwe" ndizo kutsata malamulo a malamulo, komanso malamulo a mkati, ngati izi zimafunikanso malinga ndi ndondomeko ya kayendetsedwe ka bungwe. Ngati azimayi akuyenera kukana miyambo iliyonse, izi ziyenera kukhazikitsidwa mu addenda mu funso. Choncho, zolembazo zimagwirizana kuti zikhale zosaonekera kwa anthu omwe akufuna.

Zingadziŵike kuti ntchito yovomerezeka yalamulo ikugwirizana ndi ena omwe amayendetsa zolemba pamsonkhanowo. Pachifukwa ichi, ndalamazi ziyenera kukhala ndi mauthenga omwe angapangidwe mwamsanga, komanso ndemanga, ndemanga, ndipo ngati kuli koyenera, chigamulo chogwiritsira ntchito zomwe zilipo m'malamulowa.