IzimaliEzimali

Indlela ukuqeda kwemali isitatimende: isibonelo ukugcwaliswa, ukugcwalisa oda, imithetho, iziqondiso

Omunye amazinga ezimali, okuyinto minyaka yonke lukhipha ezibalweni - lesi sitatimende kwemali. Lo mbhalo kubonisa idatha ukutholakala lemali futhi imali okulingana, imithombo nesenzakalo yabo futhi izinkomba ukusetshenziswa. Sibheka ngokuningiliziwe indlela yokugcwalisa isitatimende kwemali.

izidingo

Lo mbiko ibonisa izinkokhelo namarisidi ekulandiseni imali futhi imali okulingana. Lesi sakamuva zisho finvlozheniya ukuthi kalula liphendulwe imali, kodwa ungashintsha kancane izindleko. Zonke izinhlangano accounting, kumelwe athathe isitatimende kwemali. Isampula ligcwele wamabhuku ezimali, udinga ukunikeza ukuba ekupheleni ikota lokuqala lonyaka kulandela yokubika.

Sibheka ngokuningiliziwe izihloko abafakiwe idokhumenti:

  • inani enana ukuthengiselana;
  • ukutshala imali okulingana;
  • lwemali ukuthengiselana;
  • kokuthola imali ebhange, udlulisele imali phakathi kwama-akhawunti, okuyinto musa ukushintsha isamba izimpahla.

Uma ugcwalisa umbiko zonke izindikimba zabelwe, imisebenzi yezimali kanye utshalomali zamanje. Esimweni sokuqala sibonisa imiphumela yezezimali yomsebenzi ojwayelekile e yesibili - ezihlobene yokufuna ezimpahleni ezingasuki phansi. Izinkokhelo ukuthi ukushintsha isakhiwo bofeleba netinhlavu ukuboleka ezihlobene nemisebenzi ngezimali. Okulandelayo zizonikezwa imiyalelo for kwaqedwa umbiko kwemali, okuyinto kuchazwa ngokuningiliziwe, lokho kufana ukungena ngamunye imigqa.

izinkomba efihliwe

Ifomu ejwayelekile akubandakanyi izinombolo umugqa. Uma idokhumenti ilethwa izibalo, amakhodi kudingeka ukubeka phansi bebodwa, esekelwe-Ministry of Finance Order №66. Kwezinye izimo sihloko olunezinombolo akudingekile.

Ezinye notshwala kuthiwa babamba. Ngokwesibonelo, uma kabasebabili njani imisebenzi osonkontileka kuka ngokuqinile uqobo. Lezi imisebenzi zihlanganisa:

  • ukheshe ageleza ejenti ikhomishini eziphathelene namasevisi yokukhokha;
  • VAT mkhuba imisebenzi;
  • okwamukelwe okuvela uzakwabo elihlobene ne nokubuyiselwa Umbuso izikweletu wokuqashisa.

Uma ngicabanga iphuma VAT Udinga ukucacisa umehluko phakathi amanani etholakele counterparties, futhi efakwe ohlwini njengengxenye yokukhokha. Lezi zinombolo zingavela emigqeni:

  • 4119, uma i-VAT efakwe ohlwini abahlinzeki kanye isabelomali ingaphansi etholakele amakhasimende futhi kusukela isabelomali;
  • 4129, uma i-VAT efakwe ohlwini abahlinzeki kanye isabelomali, ezingaphezu kuka etholakele amakhasimende futhi kusukela isabelomali.

Izici

  • Umbiko akubonisi lonke uhlu lokungena nokuphuma kwemali. Ukusebenza Kungashiwo okufanayo oluthathwa ngezigaba eziningana. Kulokhu, inkokhelo olulodwa ahlukaniswe abe ukuthengiselana ehlukile.
  • Umbiko ugcwele izinkulungwane. Noma mln. Deda.
  • Uma izimali ezitholwa e izimali zakwamanye amazwe, umbiko lilondolozwe lemali, lahunyushelwa ruble Russian ngesilinganiso exchange ngosuku kokuthola inkokhelo. Uma isibalo imisebenzi efanayo, intengo okuyinto anikezwe lwemali kwelinye izwe, elikhulu, ungasebenzisa isilinganiso exchange rate.
  • Qiniseka ukubonakalisa amafa nemali elinganiselwa ukuthi ukushintsha intengo lingathengiswa nganoma yisiphi isikhathi.

hat

Into yokuqala embikweni liqukethe ulwazi mayelana inhlangano: igama lenkampani, inombolo ye-VAT, uhlobo nomsebenzi. Qhubeka ukwenza ezilinganisweni ekulandiseni futhi esandleni ngesikhathi ekuqaleni kwenkathi. Yonke imifula zihlukaniswe amaqembu amathathu (zamanje, ukutshalwa kwezimali kanye nokusetshenziswa kwemali), ngasinye sazo eminye ihlukaniswe engenayo nephumayo. Indlela ukuqeda kwemali isitatimende? Okulandelayo isihloko ngasinye amakholomu amabili ecacisiwe. Esikhathini sokuqala ( "3") langena lemali ngesikhathi sokubika futhi wesibili ( "4") - owedlule.

imisebenzi sokusebenza

Umthombo oyinhloko izimali lenhlangano kukhona imali yabathengi kanye nabaphakeli. Ngakho-ke, ngo-line (p.) 4111 zibonisa inani lemali engenayo kanye nentuthuko wathola net VAT mkhuba imisebenzi. Lolu lwazi lungatholakala ijubane akhawunti DT we-akhawunti ye-amafa uketshezi kakhulu (50 58) futhi KT62 (76).

Amanani wathola iqashwe, imiklomelo kanye nezinye izimali ikhomishana net VAT okushiwo kweyesi-k. 4112. Uma umsebenzi evamile lenhlangano iyona ukuqasha impahla, le mali kumele kufakwe ngezimali. On k. 4113 ecacisiwe yemali kusuka kabusha of finvlozheny nezinye engenayo babhekwa njengabantu lento ehlukile (4119). Kulesi sihloko, ikakhulukazi, zihlanganisa:

  • ukubuyiswa kwemali imali anikezwe abasebenzi;
  • ukubuya ngaphambilini engasetshenzisiwe imali esesandleni;
  • yi zezimali kwamanye amazwe ukuthengiselana;
  • inzalo ezimalini ezitshalwe izikweletu.

engenayo Ubude ezilotshwe k. 4110. Nansi ingxenye yokuqala ekhishwe accounting ejwayelekile kwemali isitatimende.

Inqubo kufana ukugcwaliswa kwezindleko. Okokuqala, ucacise ekhokhelwe abanikezeli izinto zokusetshenziswa (4121). Imininingwane ithathwe esele, ikakhulukazi amanani eboniswe kwi KT50 inzuzo (51, 52) futhi DT60 (76). ukudluliselwa Imali ngokusebenzisa counterparties kuvezwa 91/2, futhi imali wachitha abantu bayolandisa. Ngaphezu kwalokho, umbiko likhombisa inani nomholo ikhokhwe (4122). Lezi idatha othathwe okufakiwe DT70 KT51. Ukuze sibonakalise inani inzalo nezikweletu labelwe ehlukile ikhasi. 4123.

Inani zikhokhelwe intela ku inzuzo of the gama elifanayo elicacisiwe k. 4124. Inani lawo wonke ezinye izintela ngaphandle ngokungaqondile, izinkokhelo umshuwalense social baziwa at k. 4129. Landelayo kubonisa isamba imali izindleko (4120) kanye yi wezimali kusuka imisebenzi ezisebenza (4,100). Nakhu ukuthi ugcwalise isitatimende kwemali yama-akhawunti esele.

imisebenzi Ukusebenzisa: izimali

Phakathi nalokho kubingelelana, inhlangano ingase sithengiselane amafa non-zamanje. notshwala Cash kusuka imisebenzi kumele kwenziwe esitatimendeni kwemali. Isampula ifomu eligcwalisiwe inikezwe ngezansi.

Esigabeni sesibili we mbiko ubonisa inani izinzuzo wathola (k. 4214), imali etholakale ngokudayiswa amasheya kwezinye izinkampani (k. 4212), finvlozheniya. Imininingwane othathwe nokuvukela kwanoma DT50 (52, 58) nezingxenye 76 CT izinzuzo wathola. Ukuze anqume inani langempela finvlozheny kwanelisa isidingo salaba ukuthengiselana ukugqamisa amanani ukuthi Kwakuseshwa by sub-akhawunti "Inzalo amanothi." Lo mbiko uqukethe ulwazi mayelana ukubuyiswa kwemali imali anikezwe (k. 4213), okuyinto ethathwa isivinini DT50 KT58. Inani eceleni labelwe zabanye (k. 4119), kanye lemali engenayo (p. 4210).

imisebenzi Ukusebenzisa: izindleko

Endaweni ehlukile, inani imali eyabelwa ukuthengwa izikweletu izibambiso, ukubolekisa (k. 4223), finvlozheniya (k. 4222), ku inzalo ekhokhiwe ukuze abanikazi lamasheya nezibopho (k. 4224), nezinye izinkokhelo (p. 4229). Ngaphezu kwalokho egqanyisiwe irowu ukubonisa inani izindleko. Ulwazi ngesisekelo okuyinto engena idatha esihlokweni ithathwa kwegazi ngu DT58.

Nakhu ukuthi ugcwalise isitatimende kwemali engxenyeni yesibili.

imisebenzi lwezezimali: izimali

Ulwazi mayelana notshwala imali ezihambisana nezinguquko kule isakhiwo nobungxiwankulu, afakwe esigabeni wesithathu ezimali ejwayelekile "Isitatimende Cash Flows". Inqubo ukugcwalisa naleyo ngaphambili. Okokuqala, ucacise ezitholwe ibhizinisi ngesikolodo (4311). Imininingwane ethathwa ijubane KT66 (67) DT50 (51). Loan lemali, wakhipha inothi promissory kubikwa eceleni (4314), kanye abanikazi esisemanzini sekubika (4312, 4313), kanye nezinye ukuthengiselana (4,319) kanye lemali engenayo (4310).

imisebenzi lwezezimali: izindleko

Ulwazi mayelana notshwala imali okuhloswe ngaso ukukhululwa promissory amanothi we Central Bank of izikweletu, ukubuyiswa kwemali imalimboleko baziwa e k. 4323. Imininingwane ithathwe kusukela ijubane DT66 (67) kanye KT50 (51). Eceleni zibonisa inani izinzuzo ikhokhwe (4322), nanoma iziphi ezinye izindleko (4329).

Imiphumela

Ngo-ZU k. 4400 ubonisa ibhalansi jikelele okuyinto etholwe ngokungeza isamba k. 4100, 4200 kanye 4300. Inani omubi ubizwa afakwe abakaki. Ngaphezu kwalokho, kukhombisa:

  • Isikhwama ibhalansi ekuqaleni (4450) kanye ekupheleni (4500) konyaka yokubika.
  • zibiza malini umphumela izinga lokushintshisana ngokumelene ruble (4490).

Nansi indlela yokukwenza semthethweni kwemali isitatimende ibhizinisi. Ifomu eligcwalisiwe kumele zithunyelwe Federal Tax Service ngokuhlanganyela akhawunti yonyaka. Lo mthetho usebenza kubo bonke izinhlangano eziholela ezimali, ngaphandle kwezinhlangano ezingenzi inzuzo. amabhizinisi amancane, imiphumela okuyinto kungaqondakala ngaphandle umbiko kungenzeka ukunikeza ulwazi.

Indlela ukuqeda kwemali isitatimende indlela eqondile?

01,01 Inkampani has ezilinganisweni ehhovisi ibhokisi (3000 rbl.) Futhi ku-akhawunti yasebhange (60000 rbl.). Kuyadingeka ukudweba kwemali isitatimende. Imigomo ukugcwaliswa kuchaziwe ngenhla.

Ngokuvumelana 'ekuqaleni Balance unyaka "ikhokhwe isamba: + 60 = 63 ayizinkulungwane ruble 3 ..

Ngalesi sikhathi samanje, inhlangano wathola ruble ayizigidi ezingu 1.77 .. e indlela yokukhokha evela kumakhasimende nomunye 472 ayizinkulungwane. ukukuthinta. ifomu kwentuthuko. Lezi idatha othathwe okufakiwe DT50 futhi DT50 KT62 KT62. Bika umugqa "Imali ukuthengiswa" (k. 4111) ukhombise inani VAT 1770-270 + 472-72 = 1.9 mln. Deda.

Esikhathini esiyiminyaka zamanje, inhlangano abathola usizo esimweni inani ayizinkulungwane 70. Hlikihla. Izimali yasetshenziswa ukuthenga izinto zokusetshenziswa edingekayo womshini imikhiqizo. Ibhalansi yalezi ukuthenga ezithunyelwe waqinisekisa:

DT51 KT86 - mali kusukela isabelomali.

DT86 KT98 - zaba izindleko ayilibalanga.

Njengoba wombuso aid kwandisa IC, le mali baziwa esigabeni sesibili kombiko ku "nezinye engenayo" (k. 4119).

Kuwo lo nyaka, inkampani idluliselwe abahlinzeki 944 ayizinkulungwane. Deda. Idatha ethathwa DT60 wiring KT51. Lesi samba net VAT okushiwo kweyesi-k. 4121. Ngaphezu kwalokho, kusukela yemali ayizinkulungwane 150. Ruble engunyaza wokubhadela abasebenzi amaholo. Idatha ethathwa DT70 wiring KT50. Lesi samba afakwe ikhasi. 4122.

Kuwo lo nyaka, abasebenzi lenhlangano usizo lwezimali e nenani. Ruble ayizigidi 210 elinikeziwe. Idatha ethathwa DT73 wiring KT50. Lokhu yokukhokha okuhlobene nomsebenzi wamanje kanye ivela "nezinye izinkokhelo".

Isisebenzi ibuyise imali engasetshenziswanga balandise kumabhalane owamukela izimali inani ayizinkulungwane 10. Hlikihla. Esikhathini esifanayo, kusukela abahlinzeki langena inhlawulo kwesivumelwano abasenza ka ukuthengiswa kwezimpahla e inani ayizinkulungwane 210. Hlikihla. Lezi imisebenzi zenzelwe ukuba silinganisele athunyelwe: DT50 KT71 (76). Inani inhlawulo kanye nokuziphendulela izindlela 220 ayizinkulungwane. Deda. afakiwe "nezinye engenayo". Nakhu ukuthi ugcwalise isitatimende kwemali kwi ingxenye ukuthengiselana kulemisebenti yokusebenza.

Kuwo lo nyaka, inhlangano ithengiswe umshini futhi isakhiwo. Ukuqhutshwa kusuka kuthengiselana zaba RUR 1.18 kwezigidi ezingu .. Kukhona futhi ukusebenza Central Bank kwenye inhlangano ulingana lenkulungwane 40. Hlikihla. Lezi ukuthengiselana alotshwe ibhalansi yezintambo DT51 KT60 (76) ukuze uthole isamba RUR 1.220.000 .. Kulo mbiko, la ukuthengiselana zilotshwe k. 4211 (e nenani ezisebenza waqaphela ngaphandle i-VAT) kanye 4222.

. Ruble ayizigidi 80 wadluliswa ukuze kuphele isikhathi samanje LLC. ngesimo imali-mboleko. Idatha ethathwa DT51 wiring KT58. Lesi samba kuphawulwe kweyoku-k. 4213.

OS yokufuna ngokuqinile wachitha ayizinkulungwane 885. Deda. Idatha ethathwa DT60 wiring KT51. Ezinye izinhlangano banikezwe loans inani ayizinkulungwane 60. Hlikihla. Idatha ethathwa DT58 wiring KT51. Lezi imisebenzi emibili zifakiwe emigqeni 4221 futhi 4223.

Phakathi nenkathi yokubika, inhlangano lithole loan yesikhashana ayizinkulungwane 12. Hlikihla. (DT51 KT66). Le mali silotshwe k. 4223. Le nkampani wambuyisa athathe isikweletu yasebhange $ 320 ayizinkulungwane. Hlikihla. Lezi zibalo ethathwe ijubane DT66 KT51. Lo msebenzi silotshwe k. 4323.

Ukungena kwemali isitatimende: imithetho yokugcwalisa izinkokhelo isabelomali

notshwala Cash ezihlobene VAT, kubalulekile ukuba bonisa lincane. Lonke inani lentela ibalwa yonke imisebenzi, kodwa iboniswa umongo kuthengiselana zamanje. Inani izintela nezimali ezisohlwini isabelomali, yaba yizinkulungwane ezingamakhulu ama-ruble ayizigidi 360: NPP - ruble ayizigidi 130, i-VAT - .. ruble ayizigidi 210, ezinye izintela - .. ruble ayizigidi 20 .... Konke lokhu amanani ezilotshwe balance sheet DT68 wiring KT51. Esikhathini umbiko Amanani e k. 4124 (240 ayizinkulungwane. Hlikihla.) Futhi 4129 (20 eziyinkulungwane. Deda.).

Indlela ukuqeda kwemali isitatimende: isibonelo ukugcwalisa imigqa lokugcina

Ubude nokuphuma kwemali evela kokwenziwe utshalomali (4200) ibalwa ngokukhipha kusukela isamba sazo zonke izimali elinayo by volume. izibalo olwandulelayo kufanele kube "ukuhlanza" kusukela VAT:

+ 40 + 1000 80 -700-60 = 1120-760 = 360 ayizinkulungwane. Deda.

VAT kwemali akubanga ukunyakaza. . Ngakho-ke, ukusakaza okuholela ukuthi lilondolozwe ikhasi 4219, ithi:

270 + 72-144-200 + 180-135 = 43 eziyinkulungwane. Deda.

Ibhalansi ye imisebenzi yezimali simiswe ngalendlela lelandzelako:

12 + 70-320 = -238 ayizinkulungwane. Deda. Le mali silotshwe isitatimende kubakaki.

Umehluko phakathi kwawo wonke engenayo kanye nezindleko (843 + 310-238 = ayizinkulungwane 915. Deda.) Ingabe kubonakala esihlokweni esithi "Ibhalansi lokugcina esikhathini." Eceleni kuphawulwe kweyoku konyaka Isikhwama ibhalansi. He is:

63 + 915 = 978 ayizinkulungwane. Deda.

Nakhu ukuthi ugcwalise isitatimende kwemali. yokugcwalisa ISIBONELO limelelwa isithombe.

Indlela ukwaba VAT?

Zonke engenayo nephumayo izimali kudingeka "kuhlanzwe" intela ngaphambi kokugcwalisa umbiko. Le nqubo ukubangela izinkinga e ezimali. Akuwona wonke ama-akhawunti ye-VAT eqoshiwe ngokwehlukile. Ukuze ukuba singenzi amaphutha e izibalo, kubalulekile:

  • ukwaba amanani yonyaka linemibhikisho of DT62 (60) KT51;
  • sibalo okuholela iyanda yi 18/118, ukugqamisa kanjalo-VAT;
  • lemali esele "liyogeqwa" kusukela intela.

Le ndlela yokubala kuphela osonkontileka efanelekayo abadayisa izimpahla kuncike izinga 18% -S '. Indlela yokubhekana imikhiqizo zazo enikeziwe 10% isilinganiso, futhi lowo ongenakho zivimbele kusukela VAT? Ezimweni ezinjalo kubalulekile ukuba kwahlukaniswe notshwala nge amazinga ahlukene imisebenzi:

Ibhalansi okuholela VAT = VAT + wathola lemali kusukela isabelomali - leseluhleni VAT - ikhokhwe VAT.

Bala umehluko futhi 'ukuhlanza "cash flow kusukela kumsebenzi Ikakhulukazi:

  • Inani omuhle silotshwe ikhasi 4119 .;
  • Inani Negative kubonakala amabhrakhethi k. 4129.

Akubona bonke ezimali athobele algorithm. Uma i-VAT notshwala embikweni kungukuthi ahlukaniswe, lokhu kufanele kushiwo kuleli inothi ochazayo.

Kanjani ukubonisa iholo?

Ngezinye k. 4122 uhlu zonke izinkokhelo ezihlobene amaholo. Umbuzo uwukuthi ngabe ufuna ukuletha asebenzisa le ndawo, ngaphandle amaholo, iholo iholide kanye amabhonasi, kanye siqu kwentela engenayo kanye umshwalense iminikelo? Abanye ochwepheshe bakholelwa abonisa ukuthi ekhasini 4129. Kulesi division ungabona othumele imali kulesi sihloko udinga ukucacisa kuphela inzuzo DT70 KT50 (51), futhi ukudluliswa Inani engenayo intela siqu, imali kanye nezinye izintela :. Abasebenzi noma isabelomali. Abanye bakholelwa ukuthi k. 4122 kudingeka ubonise zonke izinkokhelo ezihlobene kwabasebenzi. Khona-ke ungakwazi ukunquma ukuthi kubiza malini inhlangano "okuqukethwe" lwabasebenzi. Bobabili ongakhetha banelilungelo khona. Badinga kuphela ucacise kuleli inothi ochazayo sibonakalisa ulwazi umzila ekhethiwe.

NPP

Ukuze ugcwalise kahle ifomu, kudingeka unqume kanjani ukuthengiselana kwaba inzuzo, okuyinto umthombo nokukhokhwa kwentela engenayo phakathi nonyaka, bese, kuye ngokuthi imiphumela eyatholakala ukungena idatha. Ngokuvamile, umthombo ngenzuzo kwaba imali imisebenzi evamile. Ngakho-ke, inani lentela silotshwe k. 4124.

ukheshe okulingana

Indlela ukuqeda kwemali isitatimende maqondana ukutshalwa kwezimali uketshezi kakhulu? Ukuze uqale, ake ukubhekana nalabo ncamashi ukuthi imaphi amafa basonta kulesi sigaba. Cash okulingana - iyona izikweletu yasebhange, funa imali, nezinye izimpahla ezingaqhubeka kalula ibe ukheshi, kodwa ingozi izinguquko intengo. Ibhalansi ye-Amanani kuphawulwe kweyoku-k. 1250. Inani elifanayo kufanele idluliselwe umbiko.

Inhlangano ibhaliswe esele amafa, intengo okuyinto anikezwe lwemali kwelinye izwe. Kulokhu, usiqedela kanjani kwemali isitatimende? Isibonelo kokufaka idatha ku currency angaphandle ukuthengiselana.

Isimiso umklamo efanayo kokusele ukugcwaliswa umbiko. Lwemali amanani kubonakala ngesimo №1 ngesilinganiso ukuguqulwa ruble at usuku kuthengiselana. Lapho senza tibalo zamadola euro ezilinganisweni ekulandiseni ekuqaleni konyaka (p. 4450) futhi ekupheleni (k. 4500), isidingo ucacise izinga lokushintshisana ngoDisemba 31. Umehluko, okuyinto etholakala emva zokubala kabusha, kubalulekile ukuba sibonakalise ikhasi eligoqiwe 4490. Uma imali okulingana futhi izinhlamvu ukutusa izimali zakwamanye amazwe ngesikhathi inhlangano akusho, izibalo owenziwa fomula elandelayo .:

P. = 4490 turnovers Lonyaka DT50 (52) KT91-1 - yonyaka inzuzo KT50 (52) DT91-2.

Hlola ngokunemba izibalo kungaba ku le ndlela elandelayo:

P. 4500 = Page. 4450 - Page. 4400 - Page. 4490.

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