Phindu ndi imfa chifukwa - Mwachitsanzo. Malangizo kumaliza lipotilo. Report pa Zotsatira za chuma (fomu nambala 2)

Makampani ambiri Russian ayenera kukonzekera ngati chikalata ngati phindu ndi imfa nkhani. Mphamvu imeneyi cholinga monga manambala zimene zimasonyeza momwe efficiently kampani umagwira - mu mawonekedwe a yopezera ndalama ndi kuonetsetsa profitability. zambiri angakhale othandiza kwa ndalama, angongole ndi zibwenzi. Kufunika kwa yokonza lipoti ziwalo Zingabukenso chifukwa udindo wa kampani kupereka uthenga ku mabungwe - Federal Tax Service, ziŵerengero bungwe. Kodi mbali yodziwika chikalata ku funso? Bwanji Mng'oma izo bwino?

Akamanena za lipoti

Phindu ndi nkhani imfa - chitsanzo cha chikalata chofunika kwambiri anthu amene amapanga ziganizo ndalama. Mwina kudziŵika kuti dzina wamba wa gwero lina, ndicho - "mawu ndalama". Ndi momwe izo zikumveka magwero ambiri a lamulo.

Nthawi zina chikalata amatchedwa "phindu chuma ndi imfa." Kaya dzina la gwero lolingana limapangidwa: ntchito ndalama za kampani panthawi malipoti, mudziwe ndalama pa maziko accrual.

The zili ripoti

malamulo Russian kumatanthauza chikalata yovomerezeka izi zikusonyeza mfundo zogwirizana - Fomu 2. Malonda ndi nkhani imfa wasenza mwa izo, zikuphatikizapo zotsatirazi magawo chachikulu: phindu (imfa) kumapeto kwa kugulitsa katundu, revenues opaleshoni ndalama, akupeza ndi zomvetsa chifukwa sanali ikugwira ntchito, mtengo wa bungwe pa linanena bungwe la ndalama zonse (kapena kupanga), kugulitsa ndi ndalama zaboma, anapeza ukonde wa malonda, mtengo wa msonkho zosiyana ngongole, katundu phindu ukonde. Cacikulu, deta izi kutero mokwanira kuwunika mphamvu ya chitsanzo bizinesi ya kampani.

Kufunika kwa bukuli

Phindu ndi nkhani imfa - chitsanzo cha chikalata zofunika kwambiri mfundo za kusanthula mtima kwa lachitsanzo ntchito za kumalo a ntchito. Njira imeneyi mulinso kanjedza, amene angathe kudziwa profitability a kampani kapena zigawo munthu opanga (kukhazikitsa).

General zotsatira ndalama ntchito kampani amakhala Choncho, mtengo wa phindu ndi masamba. Muyeso woyamba kukhala ndi mphamvu ya malonda, yobwereka ndalama zina, ntchito kuwombola ndi zinthu zina umalimbana phindu. The chachiwiri - chimadaliranso mlingo wa ndalama.

lipoti kusanthula

Analysis wa phindu ndi imfa chifukwa gulu kudziwa bwino kasamalidwe ukugwira ntchito mu chimango cha njira zosiyanasiyana malonda - kupanga okwanira, njira malonda ndi mavuto malembedwe aantchito. Mwini mfundo zogwirizana athe kasamalidwe bungwe kapena Mwachitsanzo, ndalama kuwunika momwe woyenera ndi akatswiri ndi Ngopambana wa kampani, kudziwa zofunika kuti konza njira chitukuko kampani. Phindu ndi imfa chifukwa cha ogwira walola kudziwa zinthu zimene zimakhudza pa kukhazikitsa chitsanzo bizinesi ya kampani, amene ali olimba zinthu zina kusintha ntchito ndalama. Mfundozi n'kofunika onse kasamalidwe ndi ndalama kapena obwereketsa.

Report ndi mlandu zikalata

Phindu ndi imfa chifukwa - chitsanzo cha chikalata kumene monga momwe taonera, m'gulu mawu ndalama. Tingayerekezere wofunika ndi gwero choterocho, monga pepala bwino. Komabe, mfundo za kukafola zikalata izi zimasiyanasiyana. Choncho, pepala bwino cholinga monga deta monga wa tsiku lenileni. Nawonso phindu ndi imfa mawu adzakhala ali ndi mfundo pa maziko accrual - kwa kotala 1, miyezi isanu ndi umodzi, miyezi isanu ndi inayi, ndi chaka msonkho.

Muzipezanso pepala ndi phindu ndi nkhani chitayiko chifukwa cha zonse Makampani amene mlandu. Ntchito yaikulu pokonza yoyamba ya chikalata - kuonetseredwa kwa zokhudza chuma cha kampani ndi za magwero a ndalama kwa ntchito yake. Nawonso lipoti la phindu ndi imfa chifukwa nkhani zotsatira za ntchito ya kampani ndi ntchito kuwunika mphamvu za bizinesi gulu la chitsanzo. Nthawi zambiri, zikalata zonse zilipo kuti akuluakulu zogwirizana imodzi. magwero amalembedwa ndi zofunika kwambiri komanso, monga taonera, kuti ndalama, komanso mabungwe bwenzi kukonzekera kugwirizana ndi kampani.

Kuti tione ngati deta mu lipoti la akuluakulu abomawo?

Phindu ndi imfa nkhani - ndi nduna gwero. Iye mbiri yabwino ndi anasaina wa kasamalidwe ka bungwe, choncho mwina mulibe deta, amene anapereka kwa cholinga mwadala molakwika ndi mmene zinthu zikuyendera pa kampaniyo. Nthawi zina, buku la chikalata zogwirizana wa kampani kukopa zibwenzi kunja - kuti kusintha khalidwe la kusanthula chitsanzo malonda. Izi zichitike chidwi, Choyamba, cha chikhulupiriro, chimene chiri chikalata - mmene njira udindo mapangidwe gulu la lipoti lino, nthawi zambiri zimadalira maganizo izo kwa osewera ena msika.

kapangidwe chikalata

Mfundo zonse za structuring m'lipoti - mu chinyezimiro cha zizindikiro zomwe kupereka lingaliro za kampani imfa kupanga kapena opindulitsa. mudziwe Ofunika zokhudza thereto, ndi kuliika pa chiyambi cha chikalata (ichi ndalama, malonda deta ndalama - kuphatikizapo kasamalidwe).

Pamene mfundo zikuluzikulu zomwe amasonyeza ntchitoyo kumalo a ntchito, chili chikalata, mu lipoti woyenera zizindikiro zina zokhudzana ndi ndalama kapena ndalama - mwachitsanzo, chidwi pa madipoziti (kapena, Kapenanso, zida ngongole), kanjedza amasonyeza zotsatira za bizinesi kampani pamaso msonkho. Ndiye ife kuwerengera profitability wa kampani pambuyo kulipira ndalama chofunika kuti bajeti komanso olembedwa lipotilo. Aumbike, kotero chomaliza chifukwa ndalama - phindu ukonde (kapena, Tikawonetsetsa imfa) kwa nthawi zachuma.

Mwatsatanetsatane kudziwa magawo nkhaniyo

Choti akamaona zizindikiro kukhala mbali m'chikalata monga Fomu 2? Phindu ndi nkhani imfa ayenera woyamba wa zonse kukhala okonzeka pa accrual maziko. Kodi zikutanthauza chiyani? chimaposa lidzayenera kuchita masamu pa nthawi imene wogula kapena kasitomala mabungwe ayenera kuyamba kukwaniritsa udindo zokhudza malipiro a katundu. Iwo zimakhala pambuyo mankhwala anatuma misonkhano - limapereka. Zopelekedwa nthawi limodzi ndi ulaliki kwa makasitomala chofunika magwero malipiro.

Kotero tsopano ife tikudziwa chomwe Fomu 2 - phindu ndi imfa nkhani. Ife tsopano kuphunzira zimene mokoma kulemba. Mawonekedwe a malipoti ofanana ndi yovomerezeka ndi analimbikitsa ndi Unduna wa Zachuma. Konzani zikalata chofunika pamaso March 30 zotsatirazi chaka malipoti - pankhani kupereka deta kwa chaka chandalama. Mwina kudziŵika kuti maonekedwe yoyenera mbiri ya phindu ndi zomvetsa angathe kudzudzulidwa ndi akatswiri amene amapanga chikalatacho. Izi kapena mizere ena akhoza kuchotsedwa (mwachitsanzo, ngati kuti ena zizindikiro kusonyeza kanthu) kapena, Tikawonetsetsa akuwonjezeka pa magulu yoyenera kampaniyo.

Kodi kulemba lipoti?

Kodi molondola lembani phindu ndi imfa iti? Malo pa Fomu 2 - chinthu choyamba chimene zidzafunika. Iwo akhoza anapempha mu pafupi FTS ofesi kapena dawunilodi ku malo ofesi - nalog.ru. Chinthu choyamba muyenera azimvetsera pamene m'mizere chida yoyenera - zinalembedwa kukufikira aliyense mzere wake.

Mwina kudziŵika kuti zambiri za bungwe, amene amatchulidwa mu Fomu №2, ambiri, ofanana ndi amene ali mu pepala bwino, kapena Kupanga №1. Pakati pa anthu: nyengo malipoti, dzina la kampaniyo (malinga ndi zolembedwa constituent), zizindikiro NACE, ndi ena kuti zifunika malinga ndi mawonekedwe, udindo malamulo wa kampani, komanso mayunitsi ntchito mu bukuli.

Pofuna zimene angathe kuchitidwa kudzaza ngati chikalata phindu ndi imfa iti? Chitsanzo aligorivimu wa kukafola chikalata zogwirizana tikambirana pa maziko a mfundo Fomu №2.

Mu ndime 2110 limasonyeza revenues za bungwe. Bwaloli kuchuluka kwa ndalama akuwuka chifukwa cha kugulitsa katundu, makonzedwe a misonkhano kapena ntchito ya ntchito ndi kampani, gawo la lipoti. Cha ndalamazo, muyenera kuchotsera ndi VAT. Information kudzaza item zogwirizana ayenera kumwedwa kwa nkhani 90 (mwachitsanzo, "Sales").

Mu ndime 2120 atathana mtengo. Information kwa anamalizidwa ayenera kutenga nkhani ya 90 (kuchokera madebiti a). Pa nthawi yomweyo, ayenera kuthetsa ndalama kugwirizana ndi kugulitsa (Izi zingawachititse mfundo monga ndalama zonse kupatula kasamalidwe ndi omwe akugwirizana ndi mayendedwe ndi zogula ntchito - iwo mawonekedwe a phindu ndi imfa mawu amapereka mzere osiyana).

Mu ndime 2100 atathana zotuluka (kapena imfa). Kudziwa phindu lokwanira ndendende n'zosavuta - monga kusiyana mitengo pa mizere 2110 ndi 2120.

Mu ndime 2210 amapereka ndalama malonda. Zimenezi zingakhale ndalama kugwirizana ndi ntchito yaikulu ntchito mtundu wa kampani, kupatula zokhudza kayendedwe ndi zogula. Information mfundo chogwirizana kumwedwa pa nkhani 44 (madebiti wake). ndalama izi m'gulu mtengo, m'mawu nkhani 90.

Mu ndime 2220 kuliika ndalama zaboma - anthu zogwirizana ndi gulu la dongosolo kasamalidwe ku kampaniyo. Zimakhala utsogoleri ndalama kugwirizana ndi pangano la, kupereka chipukuta misozi ntchito antchito zalembedwa mu bajeti ya msonkho ndi zogwirizana. manambala ayenera kuwerengera 26 (mwachitsanzo, "ndalama General"). Tikumbukenso kuti deta ameneŵa aphatikizidwa nkhani madebiti 90.

Mu ndime 2200 olembedwa akupeza akuwuka kuchokera zogulitsa. Kumene, ingathenso kukhala nthawi patsikulo. Kupeza manambala zofunika zofunikira kugwiritsa ntchito kanjedza mu phindu ndi imfa mawu zopezeka ndime 2100, 2210 ndi 2220. Kuyambira chithunzi choyamba ayenera subtracted wachiwiri, ndi chithunzi chifukwa - wachitatu.

Mu ndime 2310 limasonyeza revenues ku mabungwe ena. maonekedwe ake ndi zotheka ngati kampani invests ku mitu udindo wa makampani ena, chifukwa mu lopeza kapena gawo la phindu lapansi. Mtundu wa ndalama walembedwanso pa nkhani 91 (ngongole ya).

Mu ndime 2130 chidwi olandila amodzi. Iwo akhoza kugwirizana ndi pamaso pa kampani banki madipoziti, madipoziti, kumangidwa kapena Mwachitsanzo, ngongole kuwombola. mfundo zogwirizana mukhonza kuwapeza nkhani 91 (komanso chizindikiro yapita ngongole).

Kubwalo ziwerengero pamwamba mfundo 2330, omwe amasonyeza chidwi sonyezani. Iwo akhoza kugwirizana Mwachitsanzo, ndi ngongole ya. zofunika angathe kumwedwa pa nkhani 91 (a madebiti).

Mu ndime 2340 olembedwa ndalama zina. manambala anapanga kuchokera chimaposa, amene kutchulidwa nkhani 91 (ngongoleyo), kupatulapo VAT ndi milandu ina, amene m'gulu la madebiti nkhani, osati olembedwa zizindikiro zina, monga phindu ndi imfa mawu (mizere 2310 ndi 2320 ). Mu ndime 2350 anasonyeza Nayenso zofunika zina. Ndipafupifupi, amene analembedwa pa nkhani 91 (kwa madebiti) osati kuphatikizapo zizindikiro pa chingwe 2330.

Mu ndime 2300 phindu amodzi (kapena imfa) amene anaonekera kwa misonkho. Kuwerengetsa m'pofunika anagona kanjedza ochepa, imene ikukhudza mtundu wa phindu ndi imfa mawu chamtendere, amene zikugwirizananso ndi mizere 2200, 2310, 2320, kenako subtracted kwa ndalama chifukwa cha manambala mu mizere 2330 ndi 2340. Koma si onse . Kuyambira chithunzi chifukwa ayenera subtracted mtengo wa mzere mu 2350.

Mu ndime 2310 akuganizira msonkho - kwa nyengo malipoti zimene gulu la chikalata funso. Gwero la deta zofunika akhoza kukhala ndi 68 (mwachitsanzo, "Misonkho ndi mitengo"). Ngati olimba amalipira msonkho pa Ras 18/02, zikhoza kudzazidwa ndi zinthu mu 2421, 2430 ndi 2450. Kodi kulunjika awo?

Mu ndime 2421 atathana ngongole msonkho nzika za kampaniyo. Kodi? Mwachitsanzo, pamene kuwerengetsa msonkho olembedwa kusiyana pakati manambalawo kuti zina mwa kulongosola msonkho mbiri, inu mudzapeza kusiyana pakati pa iwo afika udindo wa lachikhalire. Ngati inu kuchulukitsa izo mwa mlingo msonkho, kuchuluka lolingana tidzakwatulidwa operekedwa bajeti tsopano. The udindo lolingana zalembedwa pa nkhani 99 manambala enieni, amene uyenera mwachindunji mu ndime imeneyi amawamasulira kuti kusiyana pakati pa akalozera wa madebiti ndi ngongole nkhani 99 (kukhala enieni, boma "ngongole Permanent msonkho"). Amenewa ndi kulunjika chodzaza chikalata ngati Mwachitsanzo, kampani amapanga zikalata msonkho, muyezo pepala ndi phindu ndi nkhani imfa nthawi yomweyo.

Mfundo 2430 ndi 2450 kusonyeza ngongole msonkho mtsogolo. Ngati kampani amaganizira mtengo kapena ndalama pa nthawi imodzi, ndipo misonkho ayenera ikuchitika wina, ndiye nthawi lolingana manambala kusiyana mawonekedwe. msonkho amapeza udindo pankhani ya podikira. Information zinthu anasankha angathe kumwedwa ngati mlandu wa 77, mwachitsanzo, wa ngongole 09.

Ndime 2460 zikuphatikizapo nkhani zina. Pakhoza atathana nkhani zonse zokhudza ndalama zina zokhudza kukula kwa phindu la olimba a. Zingakhale zosiyanasiyana chilango ndalama, overpayments.

Mu ndime 2400 amasonyeza phindu ukonde wa bungwe. Ziwerengero lolingana angathe kugwila ndi imfa. Kuti iwo muzifuna mzere 2300 kuti deduct kuchuluka kwa zizindikiro mfundo 2410, 2430 ndi 2450. Kenako - kuti deduct ku kuchuluka kwa makhalidwe chifukwa mu mzere 2460.

Mu ndime 2510 chili chifukwa remeasurement. Apa zinalembedwa zotsatira zokhudzana ndi revaluation wa chuma osiyanasiyana amene sanali panopa. Mu ndime 2520 olembedwa n'chiyani ntchito zina. Mfundo zogwirizana zimanyezimiritsa zomwe si woyambitsa wa lipoti mu ndime yoyamba ija. Mu sitepe 2500 zotsatira ndalama anatsimikiza ndi nthawi msonkho. Amaonekera powonjezera limodzi ziwerengero mu mizere 2400, 2510 ndi 2520. Ngati kampani umagwira ntchito ngati kampani olowa katundu, ziyenera kudzazidwa mizere 2900 ndi 2910, kuganizira phindu kapena imfa pa gawo.

Kugwira ntchito ndi chikalata

Wokonzeka Malonda ndi Loss Statement (mawonekedwe ndi zithunzi onse alembedwa ndi yolembedwa ndi mutu wa kampani) Pakuti Kupititsa gulu la Federal Tax Service pa malo a ntchito za kumalo a ntchito.

Nthawi zina, n'zotheka chikalata m'Chingelezi chosavuta. akuphatikizapo cholinga amasonyeza ochepa manambala - pa magulu a nkhani payekha, koma wopanda zambiri zizindikiro zosiyanasiyana. mwayi uwu ndi lotseguka kwa mabizinesi ang'onoang'ono. Analysis wa phindu ndi imfa chifukwa cha malonda lalikulu, nayenso kumaphatikizapo kuphunzira wambirimbiri zizindikiro zosiyana. M'pofunika kuchita cholinga ziyenera a mphamvu ya chitsanzo cha chitukuko cha bungwe - Mabwana Oyang'anira Ntchito, ndalama kapena angongole.