Technology wa kukonzekera statement a chuma. mfundo zochita

Monga mbali ya Inde interdisciplinary (MDC) "Technology wa kukonzekera statement a chuma," timaphunzira zikalata mapangidwe kuwalitsa zambiri pa ntchito zachuma ya gulu mfundo. Ntchito pa kumaliza mitundu chonse ndi Lamulo zochita normative, mgwirizano ndi boma Russian, wapereka ufulu zonse Ministry of Finance ndi Bank ku Central, komanso mabungwe ena ndi mabungwe. Tsopano tikambirana chiyani ntchito makamaka za luso lokonzekera statement a chuma.

mwachidule

Kusunga ma akawunti zimaoneka ngati sitepe yofunika ya ntchito kulongosola. Malowa ali pamtunda pakati pa kalembera wa zochitika zachuma moyo ndi kusanthula ndalama. Mapangidwe zolembedwa, komanso ngati malipoti msonkho, limalola ntchito kiyi mlandu.

Njirazi ndi monga:

• Generalization ya mfundo zodalirika ndi mabuku za mbewu, udindo katundu wake. Data amaperekedwa (Ngopambana, eni, ophunzira) ndi kunja (wokongoza, ndalama) ogwiritsa mkati.
• Kupereka zomwe chofunika chidwi kudziletsa pa potsatira lamulo, kukhalapo ndi kayendedwe ka chuma, ntchito ndalama, anthu ndi ena, malinga ndi ndondomeko yovomerezeka ndi malangizo kukhazikitsa mapanganowo.
• Kupewa zotsatira zoipa za ntchito malonda, kudziwa nkhokwe mkati olimba ndalama.

Kuchokera pamwamba ndizoonekeratu kuti awuwuze. Kusimba akutumikira monga m'munsi mudziwe kuti kusanthula kampani malonda ndi utsogoleri posankha zochita. Cholinga cha mapangidwe zolembedwa ndi kupereka deta odalirika ndi wangwiro osiyanasiyana a maphunziro pa chikhalidwe cha ndalama kampani ndi kusintha izo.

miyezo

Mu chuma globalized, akatswiri amakakamizidwa kugwiritsa ntchito luso 2-3 kukonzekera statement a chuma. Pankhaniyi, iwo amakhala ndi mfundo zosiyana. Izi zikachitika, kampani kwambiri adakula ndalama za kukonzekera, kuyezetsa, ndi Kuwulura zizindikiro pa dzanja limodzi, ndi pa zina kumachepetsa kufunika kwa zolembedwa anapereka kwa amazigwiritsa ntchito. inawo chifukwa cha chakuti mosiyanasiyana anazindikira nkhani yomweyo, kuchepetsa Investor chidaliro.

Pa nkhani imeneyi, panali kufunika asonkhanitse luso lokonzekera statement a chuma kuti ntchito m'mayiko osiyanasiyana. miyezo ambiri amavomereza ndi IFRS, IFRS. Izi zikutipatsa zikalata, zomwe zimatsatira malamulo a chinyezimiro zokhudza ntchito ndalama kumalo a ntchito, okhudzidwa kutero. Mu nthawi kuchokera 1973 mpaka mu 2001, chitukuko cha mfundo ikuchitika ndi IASB. Mu 2001, iye anakumana ziŵalo ndi anadzatchedwa Bungwe.

Zolinga Ofunika IFRS

Zolinga zikuluzikulu za muyezo padziko lonse anali:

• Mgwirizano zofunika kuti mlandu ndi malipoti m'mayiko osiyanasiyana.
• Kukhazikitsa malamulo yunifolomu mapangidwe ndi zolembedwa pa msika likulu.
• More nkhani zizindikiro owerenga.
• Kukwaniritsa comparability zokhudza makampani ochokera m'mayiko osiyanasiyana.
• Kuchepetsa ndalama yokonza zikalata Consolidated a mabungwe ochokera m'mayiko osiyanasiyana.
• mtengo wotsika pa mapangidwe makampani malipoti amene magawo ali ankagulitsa pa misika likulu dziko.

mfundo

IFRS, mosiyana ndi nambala ya malamulo dziko kuti si zochokera amafuna okhwima kuti anakumana ndi luso mawu ndalama. Mwambowu ayenera idzachitika kuti akatswiri ankatsogoleredwa ndi mfundo za ntchitoyo osati kuyang'ana kwa mipata mu malamulo a peremptory.

Makonzedwe zofunika IFRS monga:

• Pogwiritsa ntchito njira accrual. Zonse zotsatira za ntchito kuzindikira pa kukhazikitsa, koma osati pa nthawi ya malipiro / chiphaso cha ndalama.
• Kupita nkhawa. kampaniyo sakupereka kuthetsedwa kapena kuchepetsa kwambiri voliyumu ya ntchito.

IFRS kapangidwe

Mfundo monga:

• Concept. Iwo amasonyeza makonzedwe ofunika pokonza ndi ulaliki wa zolembedwa ndalama.
• Mwachindunji mfundo okha. Amaoneka ngati njira makiyi a mlandu ndi malipoti a wotuluka ndi mfundo zina za moyo chuma kumalo a ntchito. Monga mbali ya muyezo amasonyeza njira ndi mfundo za gulu, kuwunikira kuzindikira chuma, likulu ndi ngongole ya kampani, zofunika kuti Kuwulura zambiri za iwo. Mwachitsanzo, mu MSFL 16 amakhazikitsa malamulo zomera ndi zida.
• Kutanthauzira. machitidwe awa kulongosola nkhani ya IFRS ndipo akukhala ngati a malangizo.

Limatchula za luso lokonzekera statement a chuma

Ngati momwe chuma imvera kafukufuku kuvomerezedwa kapena lofalitsidwa, izo zaikidwa lipoti Auditor a. mabizinesi Small kupanga kuphulika. malipoti chosavuta chiwembu. Makamaka, iwo kulenga bwino ndi kuulula Zotsatira za chuma. The annexes kuti chikalata ichi amapereka zizindikiro, popanda kudziwa zomwe n'zosatheka kupenda mkhalidwe wa kampani katundu. Malipoti pa nthawi yomweyo fotokozerani pa magulu a zinthu za mfundo popanda kupita mwatsatanetsatane.

Malamulo operekedwa ndi oyambitsa kapena milandu, ndi gulu amapanga zolembedwa wapakatikati. Pamafunikanso bwino pepala, lipoti pa Zotsatira za chuma. mafotokozedwe zina Ufumuyo. zikalata wogwirizira kwaiye kwakanthawi osati choposa chaka (kotala, mwezi, miyezi 6), chokhala kuyambira chiyambi cha chaka pasanafike 30 masiku kuchokera kumathero a nthawi ya malipoti.

mfundo kuvomerezedwa

Lipoti mitundu pazikhalanso mfundo izi:

• Dzina la mawonekedwe.
• Tsiku limene zolembedwa wapangidwa, kapena nthawi imene iwo anapanga malipoti.
• dzina lonse la gulu. Iwo ayenera kutsatira ndi mphatso posonkhanitsa deta zikalata woyamba.
• Alendo.
• Akuluakulu a ntchito.
• M'mabungwe ndiponso malamulo mtundu kapena mtundu wa chuma.
• Unit muyeso. Izo ziyenera kusonyeza mtundu wa chinyezimiro cha makhalidwe n'zosangalatsa kumva (pakani., Mln. Ndipo zina zotero.)
• Adiresi ya kampani.
• Tsiku ya kusainira lipotilo.

malamulo Ofunika

mawu Financial asasanyika mu Russian, ngati ndalama ndi ruble. zolembedwa The sikuloledwa zinawafutapo, erasures. Ziganizo ayenera yolembedwa ndi Ch. yowerengera, komanso mutu wa kampani. Pakuti aliyense kufunika M'ndandanda, kupatula kutsogolera kwa nthawi yoyamba chuma ayenera kupereka mauthenga osachepera zaka 2 lomaliza.

Information statement a chuma umaonekera zikwi rubles. Pankhaniyi, decimals sizigwiritsidwa ntchito. Companies ndi lalikulu malonda zolowa kungapangitse zambiri mu mamilioni.

masitepe kuyambirira

Lipoti zokhazikitsidwa zakambidwa mwachidule mu dongosolo mlandu. Kwenikweni umenewu chagona mu kukhazikitsa ndondomeko izi:

• Processing zolembedwa chachikulu, kuperekedwa ndi anthu ndi udindo ndalama.
• Kupeza grouping ndi kusunga mawu.
• Systematization a zikalata yaikulu mu zolemba mlandu.
• Generalization deta pa nkhani ya zinthu mu kaundula wamkulu. Monga maziko mfundo ndi mfundo yomaliza ya ma akawunti. Zotsalira za zolowa ngongole ndi madebiti, ndipo ngati n'koyenera, deta ya nkhani mawunikidwe ntchito zenizeni.

Dongosolo la mapangidwe

Mawu buku lidzayamba pambuyo zinthu zimene tafotokozazi. Komanso kudzazidwa ikuchitika mitundu. Musanayambe kulenga malipoti, zovuta za njira umalimbana kupeza mfundo zolondola kwambiri. Njirazi ndi monga:

• Afufuze zinalembedwa nkhani za akawunti ndi zolakwa wapezeka lisanafike tsiku malipoti.
• Kuukonza zizindikiro mumayesto ngongole komanso chuma.
• A zotsatira ndalama ntchito zolimba kwambiri.
• Chiyanjanitso deta mawunikidwe ndi kupanga nkhaniyi pa tsiku la malipoti.

Kudzaza mitundu ndi m'magulumagulu deta kutengerapo ndondomeko ya akaundula zigawo yoyenera. The kaundula amagwira ntchito monga limatiphunzitsa zambiri. The zili mawu ndalama komanso zinaphatikizapo a mlandu mawunikidwe.

Chofunikanso

zizindikiro zigwirizane mitundu kukonza malipoti. Izi zikutanthauza kuti pa kudzaza mitundu anatenga mfundo poyerekeza kuwalitsa amayesa chikhalidwe zofanana zigawo ogwira ntchito ndalama zikalata zosiyanasiyana. Kusimba ndi lotseguka kwa owerenga chidwi. Pa nkhani imeneyi, tiyenera kukhala zotheka yake kuzolowerana ndi izo. Komanso, kampani ndi udindo wa chopereka cha zikalata buku limodzi mu Federal Tax Service la State Kafukufuku ndi matupi. Lipoti nthawi mwachindunji malangizo ikuchitika pasanafike miyezi 3 kuchokera tsiku akamaliza chaka.

automation

Ndi kukula mofulumira mabwana luso zambiri makampani ambiri akuyesetsa kuonetsetsa Mwachangu ndi mayiko ntchito ndodo yake. cholinga zimatheka chiyambi cha machitidwe makina. Mmodzi wa anthu otchuka ndi pulogalamu 1C 8.3. Yowerengera Kugwiritsa nsanja iyi, izo zifika kwambiri mbali ndi zida zothetsera mavuto ntchito.

Zolinga zikuluzikulu za dongosolo ndi:

• Full zokha za ndondomeko ya consolidating mfundo.
• Kutembenuka kwa kuyankha mfundo zizindikiro Nkhani msonkho.
• Makina polemba pa mafomu.
• Chiyanjanitso cha nyota.

Pamene ntchito 1C mlandu 8.3 amapulumutsa nthawi ndi kupewa zolakwitsa zambiri.