Idokhumenti yokubhalwa kwezimpahla ezihleliwe. Yenza ukubhalwa

Ukubika ngezimpahla ezihleliwe kwenziwa nge-akhawunti 01. Ngesikhathi esifanayo, ukuhlukaniswa kwalezi zimpahla ezigcinwe (ukugcina), ukusebenza, esigabeni sokuqedwa, ukuchithwa okuyingxenye, ukugcinwa kwempahla, imishini eyengeziwe, ukuvuselelwa kwesikhashana, ukuvuselelwa nokunye nokusetshenziselwa ukusetshenziswa.

Ukuhlukaniswa okujwayelekile

Ngokuhambisana namalungelo akhona ezintweni, i-OS ingahlukaniswa ibe yi:

1. Ngokuqondene nebhizinisi njengendawo.
2. Ukulawulwa kokusebenza, kudluliselwa ekusetshenzisweni okukhululekile, ukuphathwa kwezomnotho.
3. Iqashisiwe, iqashiwe.

Ukubika

Inqubo yenhlangano yayo kanye nokubonakaliswa kwemisebenzi yebhizinisi kumabhizinisi angabhizinisi nokuhweba (ngaphandle kwamabhange, ezinye izinhlangano zezimali ezingekho ebhange kanye nezesikweletu, izinkampani ezisezindleko zezimali), kanye nabamabhizinisi ngabanye, kusungulwe iMfundo ekhethekile. Amalungiselelo ayo avunyelwe yisinqumo seMnyango Wezezimali. Ngesisekelo salesi Sifundiso kanye nezinye izimboni nemigomo nemibandela, izinhlangano ngokwazo kufanele zenze izenzo zendawo ezidingekayo ukuqinisekisa ukulawula ukusetshenziswa nokubalwa kwe-OS. Lezi zibambiso zivunywa, ikakhulukazi:

1. Amafomu e-accounting oyinhloko. Ziyi-registrationary documentary yokubhaliwe kwezimpahla ezihleliwe, inzuzo, ukunyakaza kwangaphakathi. Amafomu e-accounting oyinhloko abeka imithetho yokushintshwa kwephepha kanye nokwaziswa kobuchwepheshe bezokwaziswa.
2. Uhlu lweziphathimandla zenkampani eziphethe ukuhamba, ukulahla, ukuthola i-OS.
3. Umyalelo wokulawula ukuphepha nokusetshenziswa okulungile (okunengqondo) kwezimpahla ezihleliwe ebhizinisini.

Izinhloso zokubalwa kwezimali

Ukulungisa ukunyakaza kwe-OS kunikeza:

1. Amadokhumenti afanelekile wokubhalwa kwezimpahla ezihleliwe, irisidi yabo kanye nokunyakaza kwangaphakathi.
2. Ukwakheka kwezindleko ezihlobene nokwamukelwa kwempahla njenge-accounting system.
3. Ngesikhathi esifanele futhi sigcwalise ngokugcwele ukwehla kwezindawo.
4. Ukuzimisela okuthembekile kwemiphumela ekuthengisweni nakwezinye izinhlobo zokulahlwa kwe-OS.
5. Ukuhlolwa okuphelele kwezindleko ezihambisana nokugcinwa nokuziphatha kwezinhlobo ezahlukene zokulungisa izinto.
6. Ukunquma izindleko zesimanje, ukuqedwa okuyingxenye, ukwakha kabusha, ukuqedela nokuvuselelwa kwe-OS.
7. Lawula phezu kokuphepha kwezimpahla ezivunyelwe ukuphendula.
8. Ukuthola ulwazi oludingekayo ukuze kudalulwe ekubikeni kwe-OS.
9. Yenza ukuhlaziywa kokusebenza kwezinto ezihleliwe.

Ulwazi olukhethekile

Njengengxenye yokuphendula ye-OS yinto yokuqoqa. Angakwazi ukuhamba nazo zonke izesekeli nokuzivumelanisa noma abe yinto ehlanganisiwe eyakhiwe. Into ye-OS ingaba iqembu elizimele lezindinganiso ezimelelwa yinye futhi zihloselwe ukwenza imisebenzi ethile. Isakhiwo esihlukile singaba ngesimo esisodwa noma eziningana lapho izesekeli ezivamile nezivumelanisa nazo, ukulawula noma zifakwa kwisisekelo esisodwa. Ngenxa yezici zokuklama, isici ngasinye singenza imisebenzi kuphela njengengxenye yeqembu, hhayi ngokuzimela. Isibonelo, izindleko zemoto zibandakanya intengo yesondo elihlangene nekhamera kanye nethayi, nesethi yamathuluzi.

Izimali eziyinhloko

Endabeni yokuba khona kwezinxenye endaweni eyodwa enezinto ezihlukahlukene eziwusizo zokusebenza noma izinsizakalo ezisebenzayo, ngamunye wabo ubhekwa njengezinto ezizimele zokwakha. Isibonelo, ukutshalwa kwezimali okuyinhloko emiphakathini yomhlaba, ukuthuthukiswa okukhulu kwemingcele (ukuchelela, ukugeleza kanye nezinye izinyathelo zokuxhumana) futhi emanzini, ngaphansi komhlaba nezinye izinsiza zemvelo zizobalwa ngokwehlukana. Izindleko zokuthuthukisa isimo sesabelo esivela ebhizinisini zilotshwe esakhiweni sendawo lapho kusetshenziswe khona. Ukutshalwa kwezimali eziyinhloko kumpahla eqashisiwe kubhekwa njengengeniso emele, uma, ngaphansi kwesivumelwano sokuqashisa, lokho kunqunywa kuthathwa njengendawo yomqashi. Into enenhlangano emibili noma ngaphezulu ngesikhathi esisodwa ibonakala ngokulingana namasheya.

Isikhathi Esibalulekile

Konke ukuhwebelana kwebhizinisi okuhlotshaniswa nokunyakaza kwangaphakathi, ukwamukela noma ukulahlwa kwe-OS, kumele kubhalwe ngesikhathi esifanele kwi-athikili ye-accounting. Ngempela kanye nokusebenza, isenzo esiyinhloko senziwe (ngokubhala phansi impahla ehleliwe, ukungena noma ukuthumela kuwo isihloko). Ngokuhambisana nalezi zimali, ukubalwa kwezimali kuzokwenziwa.

Izici zokudweba kwamaphepha

Ukumiswa kwempahla ehleliwe kwenziwa ngokuvumelana nemigomo yomthetho. Imithetho ibuye ibekwe kuMyalelo Wokungenhla. UMnyango Wezezimali wamukele ifomu elihlangene lokubhalela impahla ehleliwe. Kumele kugcwaliswe ngokuhambisana namazinga asekelwe. Ngokuyinhloko, isampula yokubhalwa kwezimpahla ezihleliwe iqukethe amasimu okufaka zonke izidingo ezidingekayo. Emva kokugcwalisa leli phepha kumele lisayinwe ngabasebenzi abanomthwalo wemfanelo. Isenzo sokubhalwa kwezimpahla ezihleliwe singatholakala kwi-electronic or paper medium.

Inombolo yokuthenga

Inikwe into ngayinye ye-OS, kungakhathaliseki ukuthi isetshenzisiwe (isebenzise), ifakwe ekheniwe noma ithunyelwe endaweni yokugcina. Lokhu kuyadingeka ukuqinisekisa ukulawulwa kokuphepha nokuhlelwa kwempahla yezimali. Inombolo yokusungulwa inikezwa emnyangweni wezokubalwa kwemali ngenkathi yokwamukela into ku-accounting. Uma le nto inezinhlaka eziningana eziphilayo eziwusizo ezihlukene futhi zibhekwe njengezihlukile, ingxenye ngayinye izonikezwa isimemo sayo. Inombolo. Into ingaqukatha izakhi eziningana, okwathi isikhathi esiphezulu sokusebenza sisungulwa. Kulesi simo, unikwa inombolo eyodwa. Inombolo enikeziwe igcinwa yento ngesikhathi sonke esisebhizinisini. Inombolo yokusungulwa kwe-OS ehoxisiwe ayikwazi ukudluliselwa kumuntu osanda kuthola eminyakeni emihlanu kusukela ngonyaka olandelayo lapho isenzo sokukhansela samukelwa.

Ukulahlwa kwempahla: incazelo emfushane

Ukuze ulungise ukudluliselwa kwezimpahla, i-akhawunti ekhethekile yokubhala izimpahla ezihleliwe ku-akhawunti ivuliwe. 01. Umthetho usungula amacala lapho kungase kube nokulahlwa kwe-OS. Izizathu zokubhala phansi impahla ingaba kanje:

1. Gqoka.
2. Ukudluliswa.
3. Ukudayiswa.
4. Ukuqedwa okuphelele noma okuncane.
5. Ingozi, inhlekelele yemvelo noma esinye isimo esiphuthumayo, okwenze ukuthi kwenzeke ukuxhashazwa okulandelayo noma ukutakula okungalungile.

Okucacile

Inani lokubhalwa phansi kwezimpahla ezihleliwe uma kwenzeka kuthengiswa libhekwa ngokuvumelana nenkontileka, ngokuhambisana nezibambiso ezihlanganisiwe ngokwemithetho esungulwe ngumthetho. Uma ukudlulisa ngokukhululekile i-OS emkhatsini wamabhizinisi ohlobo olufanayo lobunikazi, inani lokuncipha (izindleko zokuqala ezithintekayo ezingaphansi kokunciphisa) kanye nezindleko zokudlulisela ngesinqumo somnikazi zihlobene nezindleko ezingasebenzi. Ukubhalwa kwezimpahla ezihleliwe zezikhungo zebhajethi ngokudluliselwa okungekho emthethweni kwenziwa ngokunikezwa kwezindleko zokwandisa izindleko zezihloko ezifanele kanye nezakhi zohlelo. Izindleko kanye nezinzuzo zokulahla kubonakala sengathi azisebenzi noma zisebenza esikhathini sokubika esabelwe zona. Izindleko zezinto zibhalwe kusuka ebhalansi.

I-Akhawunti yokulahla

Kukhona inqubo ethile yokubhala izimpahla ezihleliwe. Ukulahla kwe-OS ngenxa yokushintshaniswa, ukudayiswa, ukufaka isandla esikhwameni somthetho kanye nakwamanye amacala anikezwe ngumthetho kwenziwa ngokuvumelana nenkontileka. Ngesikhathi esifanayo, isenzo sokubhaliwe senhloso yezimpahla ezihleliwe (ukwamukelwa-ukudluliselwa) kukhishwa . Ngaphezu kwalokho, indlela yokuthuthwa kwempahla igcwele (uMnyango Wezezimali wamukele isampula). Ukubhalwa kwezimpahla ezihleliwe ngokugcwaliswa kwe-TTN-1 kwenziwa uma i-OS isebenzisa ukuthutha. Ukuhoxiswa kungabuye kwenziwe i-invoyisi yezimpahla zokuthumela nokukhululwa kwezimpahla ezibonakalayo ngendlela ye-TN-2. Iphinde ivunywe yisinqumo seMnyango Wezezimali futhi, ngokwemithetho, ihambisana nesenzo sokukhansela uma ukuthutha kwe-OS kungasebenzisi ukuhamba (isibonelo, iholidi lingenziwa ngeposi).

Inqubo yokubhaliswa kwezimpahla ezihleliwe

Ukuthatha umhlalaphansi we-OS kuqala kuboniswa ngokusebenzisa okufakiwe okufanelekile. Ngesisekelo sabo, inani lokunciphisa izinto liyonqunywa. Ikakhulukazi, ukubhala okubhalwe phansi kwezimpahla ezihleliwe kulandela lokhu:

Ngaphansi kwemali ye-сч. 01, ingqikithi. "Ukulahlwa kwe-OS" kanye nekhredithi ye-acc. 01 ukususwa kwentengo esikhundleni (sokuqala) kwenziwa.

Ngaphansi kwemali ye-сч. 02 "Ukuchithwa kwe-system yokusebenza" nokubolekisa isikweletu. 01, ingqikithi. "Ukulahlwa kwe-OS" kubonisa inani lokuncipha kwenani eliqoqiwe.

Inani eliphindaphindiwe

Kuboniswa kuye ngokuthi kungani kubhala phansi imali eyodwa noma enye umugqa webhethri. Ngokuyinhloko, okufakiwe okulandelayo kwenziwa:

1. Nge-debit nge. 91 - ye-OS, ethatha umhlalaphansi ngenxa yokungena esikhwameni somthetho njengomnikelo, ukushintshaniswa, ukudayiswa. Umphumela wokubhaliwe okuvela kubalimi bezindlu zokuhlala kanye neminye impahla, ukulahlekelwa kwezindleko okubonakala ekupheleni konyaka kuma -akhawunti angalingani, akufakiwe ezindlini zokusebenza. Izindleko zabo zilungiswe yi-debit. 83 "Izimali ezengeziwe" ngokuxhumana nekhredithi. 01.
2. Esikhatsini semali ye-sc. 94 - ngenxa ye-OS, ethatha umhlalaphansi ngenxa yokuntuleka, okwakutholakala ekusungulweni noma ngenye indlela.
3. Esikhatsini semali ye-sc. 92 "Izindleko ezingekho ngaphansi kokusebenza kanye nemali engenayo" - uma kwenzeka ukudluliselwa ngaphandle, ngaphezu kwezinto ezihanjisiwe, ezinhlanganweni zomnikazi oyedwa, uma besayina umyalelo wokubhaliswa noma isinqumo senziwe ukuba sithathe umhlalaphansi ngumzimba ogunyaziwe. I-line efanayo ibonisa izindleko ze-OS, isusiwe ngenxa yokwehliswa kwengozi, ukulahlekelwa ngenxa yengozi yemvelo nezinye izimo eziphuthumayo.
4. Esikhatsini semali ye-sc. 83 "Izimali ezingeziwe" - uma kwenzeka ukudluliselwa okungahambi kahle kwe-OS ezinhlanganweni zomnikazi oyedwa ngokuhambisana nesinqumo somnikazi noma i-unit egunyazwe nguye, kanye nezinto ezisebunikazi bombuso, phakathi kwamabhizinisi wombuso onobunye ngesinqumo somnikazi noma umgwamanda ogunyaziwe nguye.
5. Esikhatsini semali ye-sc. 79 "Imisebenzi yokuqashwa kwe-intraeconomic" - uma idluliselwa kwiyunithi yebhizinisi elizimele (elondoloziwe).

Ukubhaliswa kwedokhumenti yokubhalwa kwezindlela eziyisisekelo kungenziwa ngaphandle kokusetshenziswa подсч. "Ukulahlwa kwe-OS" cc. 01. Ngesikhathi esifanayo, ukunciphisa okuqoqiwe kungabonakaliswa ngokuqondile kwi-debit debit. 02 ngokuxhumana nekhredithi. 01.

Ukuxhumana

Izindleko ezihlobene nokuthatha umhlalaphansi we-OS njengomphumela wokungena esikhwameni somthetho njengediphozithi, ukushintshaniswa, ukudayiswa, kuxoxwa ngezimali. 91, ngenxa yokuchithwa uma kwenzeka izingozi, izinhlekelele zemvelo, izimo eziphuthumayo, ukudluliselwa okungekho emthethweni - ku-acc. 92 ngokuxhumana ne-akhawunti:

1. 26 "Izindleko zomnotho jikelele", 23 "Ukukhiqizwa okusizayo" - izindleko zokuthutha nezokukhiqizwa ezihlobene nokuqedwa.
2. 44 "Izindleko zokuthengisa" - ngenani lezindleko ezihlobene nokupakisha, ukuthuthwa kwezimpahla ezidayisiwe, ukukhokhelwa kokumaketha kanye nezinsizakalo zokuxhumana, izimali, imisebenzi kanye nezinye.
3. 51 "R / s" - ngenani lemali yokukhokha ehambisana nokulahlwa.
4. 68 "Ukuhlala kwezindleko nezintela" - inani lemali ye-VAT kanye nezinye izinkokhelo.

Imivuzo yokulahlwa

Zibhalwe phansi esikhwameni. 91 "Inzuzo yokusebenza kanye nezindleko" ekudalweni kwama-akhawunti anjengalawa:

1. "Izinto zokwakha" - izindleko zempahla eluhlaza ngamanani okusetshenziswa okuhlosiwe okutholiwe lapho kuhlakazwa izinto enqubo yokulahlwa kwazo.
2. 76 "Ukuhlala nabakweleta nabathengi", 62 "Ukuthengiselana namakhasimende namakhasimende", 51 "I-akhawuntti ye-Settlement" - ngenani lezinyunithi ze-OS ezithengiswa ngamanani aqinisekayo, kufaka phakathi i-VAT.
3. 58 "Ukutshala izimali" - izindleko ze-OS, ezifakiwe kwizimali ezisemthethweni zezinhlangano zangaphandle.

Imiphumela yokuthatha umhlalaphansi iboniswa ku-accounting ngaphansi kwe-debit (credit) ye-invoyisi. 91 "Izindleko zokusebenza kanye nezindleko", ct. 92 "Izindleko ezingenzi ukusebenza kanye nenzuzo" ngokubambisana nge-loan noma debit. 99 "Ukulahlekelwa kanye nokuthola imali" esikhathini sokubika esabelwe ngaso.

I-OS engasetshenzisiwe

Inqubo yokubhala izimpahla ezingaguquki ezingasetshenziswanga ngenqubo yokukhiqiza futhi ezingekho ngaphansi kokusebenza okulandelayo ngezinjongo zabo ezihlosiwe (ngaphandle kokudlulisa amadivaysi, izakhiwo nezakhiwo), inani lokunciphisa leyunithi ngayinye engekho amayunithi ayisisekelo angama-10,000 asebalinganisweni ezinkampani ezingokomthetho ezingaphansi kweziphathimandla Ukuphathwa kukahulumeni nezinye izinhlangano zombuso, kusungulwa uMyalelo ohambelana nawo. Kuvunywe yisinqumo seMkhandlu WeziNgqongqoshe. Ukubhalwa kwezimpahla ezihleliwe zesigaba "ezingasetshenzisiwe" kwenziwa njengosuku lokuqala lwenyanga ngokuhambisana nesinqumo sezinhlangano zomthetho kanye nokubonisana nezinhlangano zikahulumeni nezinye izinhlangano zombuso.

Imiyalo ekhethekile

Izinsalela nezicucu zamatshe eziyigugu, ezingezona ezensimbi nezensimbi ezitholwa ngenxa yokubhalwa kwezimpahla ezihleliwe ezihlongozwa ngokuthi "ezingasetshenzisiwe" kufanele zithunyelwe izinhlangano zomthetho zokucubungula ngokuhambisana nemithetho esungulwe ngumthetho. Ukuthumela izinto ezibonakalayo kwenziwa ezinhlanganweni ezinamaphepha avumelekile (amalayisensi) ekusebenzeni komsebenzi ekuqoqweni kwemfucuza kanye nezicucu zezinsimbi ezingezona ezensimbi nezensimbi.

Isicelo esengeziwe

Ukunquma ukusebenza nokusebenza ngokulandelwa kwempahla ehleliwe, kanye nokubhaliswa kwamadokhumenti afanele ekubhalweni kwalezi zakhiwo ebhizinisini, ikhomishana ehlala njalo ingasungulwa ngokulawulwa komthetho. Ihlanganisa izikhulu ezifanele. Lezi zihlanganisa i-akhawunti yomkhulu, kanye nabasebenzi abanomthwalo wokulondolozwa kwempahla ehleliwe. Ngaphezu komsebenzi wekhomishana, abamele izinkonzo ezigunyaziwe kanye nokuhlola kungabandakanyeka.

Ukuncintisana kwekhomishini

Umsebenzi walo mzimba zihlanganisa:

1. Ukuhlolwa izinto ezilotshiwe off ngekusebentisa ngemibhalo yomsebenzi, idatha ezimali. Phakathi nale nqubo, iqalisa unsuitability OS babuyele futhi ukusebenza okwalandela.
2. Ukuhlonza izizathu mayelana nokulahla OS. Kungenzeka okunye okukhulunywe ngaye ngenhla, ukuphazamiseka kwe-oda okusebenzela esihlokweni (ukuze ukusetshenziswa ehlosiwe, ngaphansi kwezimo hhayi wanelise Ukucaciswa nokunye), i-elula enwetshiwe (non-ukusetshenziswa ngezinjongo zezimboni).
3. Imbangela yokwakhiwa kwalezo obhekene ukubukeka isidingo yokukhansela ekuqaleni izinto yesistimu yokusebenza, ekwenzeni iziphakamiso mayelana nokusetshenziswa izinhlawulo ezifanele kuhlinzekelwe emthethweni imikhakha ekhona esifundazweni.
4. Ukuthola wokusebenza kungenzeka izakhi ngabanye, izinto, izingxenye, izingxenye into aphumayo, kokuhlaziywa yabo kucatshangelwa amanani kungenzeka zisebenzisa.
5. Ukuqala kokusetshenziswa zokulawula ngesikhathi ukuhoxiswa yesistimu yokusebenza bhala-ayigugu, izinsimbi non-ayoni nge ukuzimisela isisindo kanye nobungako.
6. Ukudweba up izibambiso efanele. Kuyinto, ngokukhethekile, izenzo uvele ukhohlwe ukuthi kukhona OS.

Imiphumela imisebenzi weKhomishani

Ukuze sihlaziye zibheke ukwesulwa ogunyazwe inkampani ukuphathwa umzimba kumele bathole incwadi isicelo. Kuye kumele sihambisane uhlu ubuningi OS. IKhomishana Uhlaziya isimo izinto endaweni yabo. Imiphumela zibhalwa ngesinqumo sendikimba ogunyaziwe isenzo ezihambelanayo f. OS-4, izimoto - OS-4a noma f. OC-4B (ngaphandle ezokuthutha) - I-ibuthelelo lezinto. Leli phephandaba presents idatha agcwele into. Ikakhulukazi, ukhombise unyaka ukwakhiwa noma ukukhiqizwa, usuku OS nesikhathi ezimali of nokuthuma, impilo ewusizo ukusetshenziswa, izindleko sokuqala, inani ukwehla, ukulungiswa. Ngaphezu kwalokho, bathatha isinyathelo equkethwe kubangela ukwesulwa ukungabi nakwenzeka kwento yokutakula inkolelo, incazelo kwesakhiwo izakhi, izingxenye, izingxenye, izingxenye. Iphepha evunywe ikhanda ibhizinisi. izenzo ukuliqaqa nelayisense ukubhidliza OS ukubhala-off azivumelekile.