I-Accrual Method ne-Cash Method

Inqubomgomo yokubalwa kwebhizinisi isisekelo somsebenzi we-accounting services ezinhlanganweni zebhizinisi. Ngakho-ke, kubaluleke kakhulu ukwenza isinqumo esifanele ngokuphathelene nomunye noma enye indlela yokwazisa izimali nezindleko, ukuze kamuva kube khona ukungaqondi kahle neziphathimandla zezimali. Kulesi sihloko esingezansi, sizoxoxa ngokuthi ungabonakalisa kanjani emiphumeleni yokubalwa kwemisebenzi yemisebenzi yebhizinisi.

Okuyinhloko kanye nokwahlukaniswa kwemali engenayo ebhizinisini

Ngokomthetho wamanje, noma iyiphi inzuzo eyitholwa yinhlangano yebhizinisi phakathi nemisebenzi yayo yamukelwa njengemali engenayo, futhi ingabalwa ngokwemigomo yentengo ngezindlela ezihlukahlukene (ngoba lokhu kunendlela yokukhokha noma ukutholakala kwemali).

Ngesikhathi esifanayo, kukhona isigaba samarisidi esabelomali sesomabhizinisi, esingafakwa ezintweni ezingenayo futhi asikho ngaphansi kwentela. Lokhu kufaka phakathi izintela ezengeziwe (zibizwa nangokuthi zingekho ngqo), ezimele inani elengeziwe lezimpahla, okuthengwa ngumthengi ngesikhathi sokuthenga.

Ngokuvamile, ingxenye yengeniso inqunywa ngokuhlaziya amarekhodi okuqala kanye nentela, kanye nokunye, okuqinisekisa iqiniso lokuthengiselana. Ngamanye amazwi, izimali zihlukaniswa zibe zingakhokhiswa futhi lezo ezingekho ngaphansi kokubalwa kweqoqo lezimali.

Inzuzo njengento yentela

Akuyona imfihlo ukuthi inzuzo enhle eyakhiwe kusukela kwimali engenayo ingabikho inani lemali ebekiwe, emva kwalokho imali engenayo ibalwa ngezindlela ezahlukene (njengokuthi, isibonelo, indlela yokwenza imali kanye nendlela yokwenza imali).

Inani elitholiwe lihambisana nentela futhi lihlangabezana nalezi zimo ezilandelayo:

• Ukugeleza kwezimali kufanele kube umphumela wemisebenzi yokuqalisa;
• Imali engenayo ibhekwa njengeyamukelwe ngisho noma ingeniswa ngaphandle kwemali kodwa ngomusa.

Kodwa-ke, kunemali engenayo enjalo, okubhekwa njengokungasebenzi futhi kucatshangelwe ngenxa yemisebenzi yokusebenza. Kuye kubalulekile ukuthwala izinhlobo ezahlukene zamasheya, amaphesenti kusukela ekubanjweni, ukushintshaniswa kwehlukile, ukuthola izinhlawulo, izinkokhelo kanye nabanye.

Imali engenayo enjalo ayikho ngaphansi kwentela ngokuqondene nenhlangano yebhizinisi, njengempahla eqashisiwe, izikweleti, kanye neminikelo yesikhwama esisemthethweni sebhizinisi.

Izigaba kanye nokuhlelwa kwezindleko

Uma kuziwa ekusetshenzisweni, izinhlangano eziningi zebhizinisi zokuqala ezingenalo ulwazi emisebenzini yezohwebo zicabanga ukuthi noma yiziphi izindleko zokusebenza zinciphisa inzuzo ekhokhwayo. Noma kunjalo, lokhu kungukukhohlisa. Yebo, izindleko kukhona inani elithile, elichazwe ngefomu lokubaluleka futhi libalwe kunoma iyiphi indlela elula, elawulwa ngumthetho (isibonelo, enye yalezi - indlela yekheshi), enganciphisa imali engenayo ngaphambi kwentela. Noma kunjalo, kunezinamba eziningi zokusebenza ezingenalo ilungelo lokucatshangelwa ngemiphumela emibi.

Ngakho-ke, ukusetshenziswa kwansuku zonke kufanele kube nokulungiswa okufanele, kuqinisekiswe ukuthi ukugcwaliseka kwalo kubhalwe phansi futhi kuhloswe ngemisebenzi eqondile yebhizinisi lebhizinisi.

Idokhumenti yezindleko

Ngolunye uhlobo lwezindleko, iziphathimandla zezimali zicela uhlu oluthile lwamadokhumenti angase ahluke kancane kulokhu okulandelayo:

• Uma lokhu kuyindleko yokuhamba ibhizinisi, umbiko osengaphambili ngesitifikedi sokuqinisekisa, uhlola izindlu nokuthutha kuyadingeka;
• Izinsizakalo ezokuthutha - izindlela zokubambisana, izenzo zokwamukelwa nokudluliselwa kwezinsizakalo ezinikeziwe;
• Ukuqashiswa kwempahla - amadokhumende okuxazulula izimali eziqinisekisa ukukhokha, izinkontileka, izenzo zokwamukelwa-ukudluliselwa;
• Ukuxhumana kwe-Mobile - izivumelwano, imiyalo yokusetshenziswa, imininingwane yama-akhawunti, uhlu lwabasebenzi abagunyaziwe;
• Ukugcinwa kwezimoto zomsebenzi ezisemthethweni - amapheshana omkhondo;
• Ukuthengwa kwamanzi okuphuza - isitifiketi esivela eziphathimandla ezifanele ngokungahloniphi kwamanzi kampompi wendawo okuzosetshenziswa, ukulungisa amaphepha.

Ukuhluka kwezindleko

Ngakho-ke, izindleko sezivele zibhalwe phansi, ngakho-ke zidinga ukuthi zibalwa nganoma iyiphi indlela elula (isibonelo, kukhona indlela yokwenza imali kanye nendlela yokwenza imali, esizoxoxa ngayo kamuva), kodwa okokuqala sizame ukuhlukanisa izindleko ezitholakalayo. Kumele kuqondwe ukuthi lokhu kungaba noma ngabe ibhizinisi alizuzisi. Ngakho-ke, ngokusho komthetho we-RF Ministry of Finance, akufanele kusakazwe ngokuhambisana nalokho okutholakala khona (njengoba kungenjalo ngaso sonke isikhathi), kodwa ngokuhambisana nesigaba sabo siqu.

Kunezinhlobo ezimbili kuphela, futhi kulula ukuzikhumbula:

1. Lezo zindleko ezikhokhiswa intela (azisebenzi futhi zihileleke ekukhiqizeni).
2. Izindleko ezingekho intela, ngamanye amagama - ezinye.

Imali njengento yentela

Ukuze unqume inani lemali engenayo, ungasebenzisa indlela yokukhokha yokuthola inzuzo, kodwa uma lezi zinsuku zingekho kubhalansi njengalokhu, ngakho konke okumele kubhekiswe kuzindleko zemiphumela yezezimali. Njengoba kushiwo ngenhla, bobabili bangakhokhiswa intela, hhayi - konke lokho kuhambisana nomthetho wamanje.

Okokuqala kungabandakanya izimboni nezokuthengisa, izinto (noma, njengoba zisabizwa, izinto zokusetshenziswa), abasebenzi (abasebenzi abahola), ukwehla kwamanye amazwe kanye nabanye.

Izindleko ezingekho ngaphansi kwentela nazo zibizwa ngokuthi ezijwayelekile. Uhlu lwabo lulawulwa ubuciko. I-270 yekhodi yentela ye-Russian Federation. Phakathi kwabo kungase kube khona ukusweleka, ukungenisa izihambi, kanye nesinxephezelo sezindleko zabasebenzi, okwenziwa ngesikhathi sokuhamba kwebhizinisi.

Indlela ye-Cash: ukuzimisela nokusetshenziswa

Ekugcineni, sifinyelele ezindleleni zokubala imali engenayo kanye nezindleko zesikhathi sokubika. Okokuqala, kubalulekile ukuqonda ukuthi yilabo kuphela imisebenzi eyenziwa ngokusemthethweni ngokwezimali ngokomthetho. Indlela ye-Cash yokwamukela imali nezindleko isekelwe ngokwesilinganiso se-arithmetic, esibalwe sonke isikhathi ngokubambisana futhi sithatha isikhathi sayo yonke inzuzo yenzuzo enenzuzo. Lezi zinsuku, njengoba zisho izincazelo zezinsizakalo zezimali, kufanele zibe ngaphansi kwezigidi eziyi-1 ezikhishwa ngenyanga.

Futhi lokhu kusho ukuthi iminyaka engama-50 kufanele ibe nenzuzo engenayo - ama-ruble ayizigidi ezingu-6. Indlela le mali ezosakazwa ngayo ihlala ekuqondeni kwebhizinisi lebhizinisi. Ngakho-ke, kuyoba ngokomthetho uma umninimabhizinisi engayitholi inzuzo ezinyangeni ezintathu zokuqala, kanti ezinyangeni ezintathu ezalandela kuyoba yizigidi ezingu-2 ngesikhathi ngasinye sokubika.

Ukungafani kusuka endleleni yekheshi

Indlela yokukhokha inezinkinga eziningi. Okokuqala, njengoba usuqaphele kakade, kunemingcele emalini, okusho ukuthi izinhlangano ezinkulu zebhizinisi ezinemali engenayo yemali engaphezu kwezigidi ezingu-1 ze-ruble ayikwazi ukuyisebenzisa ngokomthetho. Kukhona uhlu lwezinhlangano ezingenayo indlela enjalo yokuphendula ngemiphumela yokusebenza.

Ngakho-ke, ngokusho kweKhowudi Yentela, indlela yekheshi yokubona imali engenayo kanye nezindleko ayifakiwe ekusebenziseni kwabo abamele bhizinisi abalandelayo:

• Izikhungo zezezimali zisebenza ebhange;
• Lezo zinhlangano zebhizinisi ezibamba iqhaza ekuphatheni okubanzi komnotho ngaphansi kwesivumelwano sokuphathwa kwethempelithi yamafa noma ngokubambisana okulula.

Imali engenayo ye-akhawunti ngokusebenzisa imali

Uma inhlangano yezezomnotho ikhetha ngale ndlela yokubonisa imali yayo engenayo kwimiphumela yezezimali, kumele ikhombise lokhu kwinqubomgomo ekhona yebhizinisi futhi ilandele esikhathini esizayo. Indlela yokwamukela imali engenayo kanye nezindleko ezingxenyeni ezingenayo imali inezinombolo eziningi ezibekwe ngumthetho wamanje, ngakho-ke, ukugcinwa kwabo kuyimpoqo kunoma yiziphi izinhlobo zokuphatha ezivunyelwe ukusebenzisa lolu khetho ngokuhambisana ne-Tax Code ye-Russian Federation:

• Usuku lokuqaphela ukukhipha usuku lapho izimali zidalwe ku-akhawunti yokukhokha yebhizinisi lebhizinisi ebhange;
• Isimo esingenhla sisebenza nanoma imiphi imisebenzi kanye nezinsizakalo ukuze kuzuze ibhizinisi okubhekwa njengewona impahla;
• Uma ibhizinisi linikeze umuntu, ke ngosuku lokukhokha kwabo, imali engenayo ibonakala ngokugcwele.

Ngamanye amazwi, indlela yekheshi ingase isekelwe ekuthengisweni kwangempela. Uma kungenjalo, imali etholakalayo enhlanganweni yebhizinisi ayibonakali.

Izindleko zokwenza imali

Njengoba usuvele uqonde, ngenqubomgomo enjalo yokubalwa, izindleko zizocatshangelwa kuphela uma kukhona iqiniso elibhalwe phansi lokusetshenziswa kwazo. Uma kwenzeka ingxenye yezindleko zebhalansi, indlela yekheshi yokubona imali engenayo kanye nezindleko njengesiqiniseko kuthatha iqiniso lokukhokha okuqondile futhi akukho lutho. Lezi zinsuku nazo zikhuluma ngokuqedwa kwezibopho zomphakathi phakathi kwama-counterparties ngokuvumelana nemigomo echazwe kwi-Code Tax ye-Russian Federation.

Futhi lokhu kusho ukuthi indlela yokukhokha imali yokukhokhela izindleko akufaki ukulinganisa izindleko zalezo zinkokhelo ezibhekwa njengento esengaphambili yezinsizakalo nezimpahla, kodwa ezingakagcwaliseki. Kulokhu, ukugeleza kokuthengiselana kuzokhokhiswa emkhakheni wezezimali ngosuku lokuthunyelwa kwezimpahla noma ukuhlinzekwa kwezinsizakalo ngaphansi kwenkontileka.

Ukuthola imali ngokufaka imali

Uma indlela yokukhokhwa kwemali engenayo kanye nokusetshenziswa kwemali ibona ukuthengiselana kuphela uma isetshenzisiwe ngempela, khona-ke indlela yokwenza imali, ngokuphambene nalokho, ifuna ukubonisa izikweletu kwimiphumela yezimali ngosuku lokutholakala kwazo, kungakhathaliseki ukuqaliswa kwangempela kwemigomo yokuthengiselana.

Ngokomthetho jikelele wokubonisa ukuthengiswa kokuthengiswa, ukuthengiselana kuzoboniswa ekubhekeni kwezimali ngenxa yemisebenzi yokusebenza ngosuku lokusayina isenzo sokuhlinzeka umsebenzi nokuhlinzeka ngempahla.

Kodwa-ke, kunomthetho okhethekile maqondana nalezi zinhlelo eziyinkimbinkimbi, umphumela ongabonakali esikhathini sokubika esisodwa. Kulesi simo, imali engenayo ibonakala ngokufanayo isikhathi ngasinye esinqunyiwe, futhi ilawulwa inqubomgomo yokubalwa kwebhizinisi.

Izindleko zendlela yokwenza imali

Uma indlela yokukhokha imali ifuna ukuqinisekisa kwangempela kwezindleko ezenziwe, indlela yokubala izindleko zebhizinisi ihlukile ngokuhlukile. Izimiso zalokhu okulandelayo zihlanganisa lokhu okulandelayo:

• Izindleko zirekhodwe ngesikhathi abhalisiwe ngayo, kungakhathaliseki ukuthi usuku lwangempela lokuthengiselana;
• Uma imigomo yokugcwaliseka kwezibopho ichazwe ngokwemigomo yesivumelwano, iwela emkhakheni wezezimali, ngaphandle kwalokho umkhokhi wentela angabanquma ngokwabo;
• Izimiso ezikhulunywe ngazo esigabeni esilandelayo zisebenza kulawo mafomu ezinkontileka ezichaza kuphela uhlaka lokukhokha, kodwa akukho lutho olushiwo ngokuthunyelwa kwezimpahla nokuhlinzekwa kwezinsizakalo;
• Uma izindleko zingenakuhlukaniswa futhi zithathwa kunoma yikuphi indawo yezindleko, khona-ke imali yabo yonke isatshalaliswa ngokulinganayo ngokuphathelene naso sonke isabelo sezimali.