Engamancozuncozu intela amafa kanye accounting zabo

Uma kunesidingo, ukunciphisa inani lentela ekhokhwa ngaphansi zamanje yokubika isikhathi, usebenzisa engamancozuncozu intela amafa. Ziyakwazi ngokuvamile bayingxenye intela elihlehlisiwe. Ingqikithi yalo msebenzi futhi ukubaluleka ngokuqondene naye lezi zimpahla wukuthi abayikhokhela endaweni yomcebo akudingeki beze isabelomali njengamanje, kungenziwa futhi ezinkathini okwalandela. Metrically kubukeka sengathi lokhu: amafa intela ayilibalanga ukumela umehluko bemvelo yesikhashana, okuyinto siphindwe kwesilinganiso sentela.

Ngo ibhizinisi noma inkampani, izimpahla ezifana kungenziwa waqaphela kuphela lapho kumiswa lapha le mali ekhokhela. Ngaphezu kwalokho, kubalulekile ukuthi isimo esiye sagcwaliseka ngayo, ngokuvumelana okufanele kube khona awokuthi inzuzo ithuba esikhathini okwalandela. Ngo-accounting ayilibalanga intela amafa zihlanganisa wonke, ngaphandle kokukhetha, umehluko ezikhokhiswayo. Yiqiniso, kwezinye izimo, kungase kuphakame isimo lapho umehluko ezikhokhiswayo ayikwazi ukwenziwa ngokugcwele noma iqedwe ngezikhathi okwalandela.

Njengoba kuphawuliwe, okuyisici esibalulekile amafa ayilibalanga kwezamabhizinisi intela umusa Inkomba noma inkampani inzuzo. Inani layo kunqunywa ngokuhambisana nomthetho wabantu bonke Russian. Ngaphezu kwalokho, kakhulu kuthinta futhi ngosuku ubika ulwazi. Ngakho-ke, ngokuvumelana Tax Code of the Russian Federation lokulandisa ayilibalanga intela mafa kwenziwe i-akhawunti ekhethekile, okuyinto buyehluka kuye lapho inkampani noma izinkampani babebhekwa njengabangakufanelekeli umehluko ezikhokhiswayo.

Okuvezwe ezimali ye ayilibalanga intela amafa ezithwalwa bill 09, okudaliwe futhi elakhelwe ukufinyeza ulwazi ukutholakala amafa esizokhokhwa ngamancozuncozu futhi ushintsho yabo. Kulokhu, imithetho idinga ukuthi reflection kwenziwe amagugu awo kunqunywa umkhiqizo umehluko ezikhokhiswayo enanini kwesilinganiso sentela.

I-debit we-akhawunti we-engamancozuncozu intela amafa , kanye akhawunti yekhadi 68 (ukukhokhwa kwentela) enze kube nokwenzeka ukuba abonise kwempahla engamancozuncozu, ukubaluleka ngokwemvelo kwandisa umthamo imali akuxhomekile esikhathini. Isibonelo esifanayo kusobala, futhi ekutholweni izindleko. Lokhu kuvumela accounting ukubeka ukubonisa ulindele ukubuyiselwa yona iphelele noma ukunciphisa olungaphelele usayizi amafa ayilibalanga okwamanje ngaphakathi zamanje ezimali isikhathi ngenxa ehle yemikhiqizo moya nenkathi efanayo. Kungashiwo okufanayo wathi kukhombisa izindleko.

Uma, empeleni kukhona outflow into kwempahla, lapho kwenzeka zizokhokhiswa udumo kwe-akhawunti 09. Kodwa kungenzeka kuphela ngaphansi kombandela wokuthi isihloko Ushiye kwempahla ukubala okwenzile ngokudlule kwempahla ayilibalanga ku-akhawunti debit 99, esiklanyelwe inzuzo kanye akhawunti ukulahleka . Esimweni lapho kukhona isidingo sokwenza -accounting kohlaziyo kwempahla, bese accounting ngezigaba wamukele lezi zinhlobo kwempahla, kanye nohlobo lwamathekisthi izibopho lenkampani noma izinkampani ukuthi emenza umehluko yesikhashana. Njengoba umkhuba ubonisa, kuphakama lezi umehluko ezikhokhiswayo:

- ukusebenzisa izindlela ezahlukene izibalo izinkomba ezithile, ngokuyinhloko ukwehla futhi engenayo izintela;

- ngenxa ukusetshenziswa ukungalingani amasu ukuqashelwa ukusatshalaliswa izindleko;

- lapho intela ngokweqile ikhokhwe;

- endabeni ukusebenzisa izindlela ezahlukene ukuqashelwa value asalile ;

- noma yikuphi okumele zikhokhelwe abalulekile.

Zonke lezi zibalo basuke ikakhulu izinkinga nokugcinwa kwamarekhodi, kodwa i-akhawunti yakhe izinga yayo kakhulu lathuthuka kakhulu.