Indlela yokugcwalisa isitatimende sezinguquko ngokulingana: Imfundo

Ngokusho Art. 13, n. 1 FZ № 129 elawula ezimali, zonke izinhlangano kudingeka ukulungiselela imibiko esekelwe ulwazi le-akhawunti kohlaziyo and zokwenziwa. Order of the Ministry of Finance № 66n washaya imithetho emisha ukuthi ziyabophelela kusuka 2011. Ngokulandelako, cabangela indlela yokugcwalisa umbiko izinguquko nangekhono.

Uhlolojikelele

Ngaphambi kokuthi ngikutshele ukuthi kwenzeka kanjani ukuba ugcwalise umbiko izinguquko nangekhono, kufanele licaciswe eziningi amaphuzu abalulekile, zinikelwa mthetho. Ikakhulukazi, kumelwe unake yokuthi ngaphansi Art. 4 para. 3 okungenhla uMthetho Federal № izinkampani 129 ukuthi bashintshele lula intela uhlelo, sokuthola kwesibopho sokuwenza ezimali. Ngesikhathi esifanayo, izinkampani on uhlelo lula kufanele acabangele amafa angaphatheki futhi ezisebenza ngokuhambisana nemithetho esemthethweni. izinguquko nokulingana (isibonelo ukugcwaliswa uzobe zi) kumele inikezwe phakathi nezinsuku ezingu-90.

Izici ukudalulwa

Njengoba nokulingana amabhizinisi kukhona izinsiza eyenziwe nge:

• Imiphumela lwezezimali ekusebenziseni imisebenzi yenkampani siqu.
• Izimali amalungu (bamasheya, abasunguli).

Ngokusho para. 28 PBU 4/99 esishoyo Amanothi ukulinganisela phakathi kwemithwalo yakho eshidini bese nenzuzo nokulahlekelwa izitatimende ukudalula imininingwane ngesimo amafomu okubika ehlukile. Lezi zihlanganisa amanothi achazayo kanye namafomu. Lesi sakamuva zigcwele imibiko izinguquko nokulingana kanye cash ukunyakaza. Ngo n. 30 PBU 4/99 uqukethe imiyalelo izinhlangano ibhizinisi. Ngokusho kwabo, idatha ibhizinisi idinga njengengxenye balance sheet ukunikeza umbiko izinguquko nokulingana.

Indlela ugcwalise nalutho: imithetho jikelele

Ngo imibhalo ethile amanani kufanele kube khona. Kukanjani ukugcwaliswa efanele umbiko izinguquko nokulingana? blank isampula lolucuketse:

1. Inani amafa ekuqaleni lomjikelezo zezimali.

2. Yandisani nenani kwezimali, kuhlanganise ngokusebenzisa:

• Ukukhishwa ukwabelana ezengeziwe (ukwabelana);
• revaluation kwempahla;
• le kabusha inhlangano engokomthetho (ekubumbaneni, ukuhlanganiswa);
• ukukhula kwamafa;
• inzuzo, okuyinto ngokuvumelana nemithetho ka kwemibiko yezimali nokubika ngokuqondile ahlobene ekwandeni amafa.

3. Ukwehliswa izimali, ezihlanganisa:

• kabusha esemthethweni (ngabodwa, ngokwahlukana);
• Ukwehla inani ukwabelana;
• izindleko kukhona ngqo ezibangelwa lesi sihloko;
• ukunciphisa ukubaluleka par lamasheya.

4. Inani dolobha ekupheleni kwesikhathi sokubika.

sebhithi

Ukukhuluma ngendlela ukugcwalisa umbiko izinguquko nangekhono, kufanele kuphawulwe ukuthi izinkampani ngokuzimela ukucacisa sokunqophisa ukusebenza izihloko. Nokho, e-PBU 4/99 (p. 11) ihlinzeka ukuthi ukubaluleka muntu amafa, imali, impahla, izindleko kanye imiphumela imisebenzi kufanele Ngekubuka ezisondelene, nangabe batholwa ukuba kungathiwa zibalulekile futhi uma kungekho ukudalulwa kwabasebenzisi abanentshisekelo ngeke bakwazi ukwenza ukuhlolwa isimo sezimali zenkampani noma imiphumela imisebenzi yayo. Lemisebenti ingaphindze enophephela kule-balance sheet noma isitatimende nenzuzo nokulahlekelwa akhawunti inani ne imibono, uma ngamunye nemingcele ngenhla eceleni akanayo ukubaluleka sokuba ukuhlaziywa inzuzo babambimsuka ibhizinisi.

ifomethi

Njengoba ukugcwaliswa izinguquko ukulingana kumele kube ngokuhambisana nemithetho esebenzayo, bese ngaphansi Art. 13 para. 6 zoMthetho Federal № 129 sokuhlanganiswa futhi isitoreji okwalandela kanye nokuhlinzekwa imibhalo kwenziwa ephepheni. Nge-hardware elifanele kwemvume abantu ukhathazekile ukucutshungulwa, sokuhlanganiswa futhi ukudluliswa kolwazi kungaba kwenziwe ngekhompyutha. Kumele kuqashelwe ukuthi ifomu electronic ivunyelwe Order of Federal Tax Service. It is ihlanganiswe ngokuhambisana amafomu eliqinisekiswe yi-Ministry of Finance Order № 66n. Regulations echaza indlela yokugcwalisa izinguquko nangekhono, Ifomu 3 ibonwa kuphela ovunyelwe ukwenza ulwazi olufanele. Ifomu kufanele lwentiwe ngokucacile, ngaphandle izilungiso kanye erasures.

Izici kokufaka idatha

Kukhona ezinye umehluko wemisindo nemiqondo yamagama ukuthi kudingeka wazi abasebenzi wahlanganyela ukugcwaliswa umbiko izinguquko nokulingana. Isampula lwenzelwe ukwenza ulwazi hhayi nje ngobe kutawutfutfukisa esikhathini samanje, kodwa nezalo odlule 2. Ngokwesibonelo, imibhalo ngonyaka 2011 nalo idatha khona 2010 kanye nenani amafa ngo-December 31. , 2009. Ngo kwakhiwa umbiko, kufanele sikhumbule ukuthi izinkomba angemahle noma ezikhokhiswayo kubonakala kubakaki. amafa Ubude angena izinkulungwane (noma izigidi) ruble.

Indlela ugcwalise umbiko izinguquko nokulingana: Isibonelo

imibhalo iyiqoqo ibhizinisi amafa oyokwenziwa ngesisekelo the ngenhla uMthetho Federal № 129, Order of the Ministry of Finance № 66n futhi PBU 4/99, 6/01, 14/07, njll, kanjani ugcwalise umbiko izinguquko nokulingana Ukuze ukuchaza ngokucace kakhudlwana isampula ukugcwaliswa is zihlukaniswe izingxenye ezintathu. Lowo Mbhalo wangonyaka we lizobonisa ukuhamba izimali kanye izinguquko ngokuqondene ushintsho izinqubomgomo zokubalwa nokuqedwa amaphutha. Kumelwe ukwenza ulwazi amafa nenetha kuma-emibili edlule futhi ekupheleni kwesikhathi samanje, lapho umbiko oluphelele izinguquko nokulingana. ukugcwalisa isampuli okuzokwenziwa zi, esihlelwe ngomumo ngo-2011 ngenxa Inkampani.

Ukuhambisa izimali

Nge lesi sigaba siqala ukugcwalisa umbiko izinguquko nangekhono. ukugcwalisa isampuli iqukethe ulwazi kwesikhathi samanje futhi odlule. Lesi sigaba ibonisa idatha ukunyakaza, okwandisa, ukunciphisa izimpahla kanye ivolumu yabo. Kwethulwa ulwazi, kufanele aqondiswe imithetho ukuthi sichaze nendlela yokuzigwema ukuze ugcwalise umbiko izinguquko nangekhono. Indlela ugcwalise amaphepha ka ngonyaka odlule iyasiza nezifundiswa abasha. Ngokukhethekile kufanele kukhokhelwe inqubo ukuthumela idatha kusuka amarekhodi ngonyaka odlule. Kungase kuphakame ezinye ubunzima kusukela izisebenzi ofeza ukugcwaliswa izinguquko nokulingana lenhlangano okudalwe kabusha. Nokho, umkhuba, njengoba umthetho, konke akuyona eziyinkinga ngakho.

Revaluation OS

Kulabo abafuna ukwazi ukuthi ugcwalise umbiko izinguquko nangekhono, isampuli kubhekwa esihlokweni angase bayisibonelo insiza-kufundisa. Ekubhaleni engxenyeni yokuqala ukuhamba izimali ngonyaka odlule ezaqhubekela imibhalo zamanje ngesisekelo comparability. Lokhu kuthatha bangeniswa izinguquko akhawunti oda yokwenza imiphumela revaluation kwempahla angaphatheki futhi ezisebenza ezitatimendeni zezimali wenkampani.

Ngokusho edition samanje PBU 6/01 kwesimangalo. 15, inkampani commercial unekhono hhayi ngaphezu kwesikhathi esisodwa ngonyaka (ekupheleni umjikelezo) ukwenza revaluation amaqembu eyohlobo ukusebenza esikhundleni (lamanje) Inani. Imiphumela izinqubo Silingise kwezomnotho ezimele kumadokhumenti. Ngokusho kumagama ezandulele zalolu PBU, kumthethonkombiso aqukethe imithetho, owawuthi ngo-2010 kwenziwa umbiko oluphelele izinguquko nokulingana (imiyalelo ukugcwalisa kanjani), siseyingqayizivele kwezohwebo Izifiso ezimbi zingasivimbela ngisho ngaphezu kwesikhathi esisodwa ngonyaka (ekuqaleni kwesikhathi) kabusha ukuhlola imikhakha eyohlobo OS ku esikhundleni (lamanje) Inani. Imiphumela yalezi izinqubo kuyabonakala amarekhodi ngaphandle. Imiphumela revaluation akufakiwe izitatimende ngoba ukubika umjikelezo odlule futhi ezithathwe ibhalansi ulwazi ekuqaleni kwesikhathi.

Revaluation kwempahla angaphatheki

Ngokusho edition samanje PBU 14/07 (p. 17) iyinkampani commercial ayikwazi ngaphezu kwesikhathi esisodwa ngonyaka (ekupheleni umjikelezo) lokufeza nezinqubo revaluation kwempahla angaphatheki ngokuhambisana zamanje emakethe value. Yena, kunqunywa kuphela ngokolwazi we inzuzo asebenzayo lazo angaphatheki. Ngaphansi isihumusho okungenhla PBU 14, ngokuhambisana okuyinto ukugcwaliswa izinguquko nokulingana, isitatimende wanika amabhizinisi ilungelo akukho ngaphezu kwesikhathi esisodwa ngonyaka (ekuqaleni kwesikhathi) ukwenza revaluation kwempahla angaphatheki.

izincomo

Uma ngicabanga of umphumela revaluation ezenziwe eminyakeni ngaphambi, e sombiko ngonyaka 2011 kufanele kube nenani markdown (kuhlolwe) kwempahla angaphatheki kanye nemiphumela yokusebenza ukuze 2009-10. Leseluhleni ekuqaleni 2010-11. ngokulandelana, ukuze udlulele nokuqala kwenkathi (2010-11) ekupheleni kwezinsuku zokugcina (2009-10.). Ngalesi Ukundluliswa kuqinisekiswe comparability.

Izakhi eziyinhloko

Lo mbiko kumele libonise izinkomba:

• Share capital. String = 3310 k. 3314 + 3315 + 3316.
• ukwabelana Treasury kusukela bamasheya. String = 3310 k. 3314 + 3315 + 3316.
• inhlokodolobha engeziwe. String 3310 = 3312 + 3313 + 3314 + 3316 +.3315.
• Uncovered ukulahlekelwa (agcinwayo nomholo). String 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
• Reserve dolobha. String umugqa = 3310 3316.
• Ubude. P. 3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.

Kubandakanya imigqa ecacisiwe 3311, 3312, 3313, 3314, 3315, 3316. engenayo Net k. 3311 zibonisa inani konyaka yokubika, okwandisa ubukhulu inzuzo agcinwayo ibhizinisi. Kufanele, Nokho, khumbula ukuthi ukubaluleka kuboniswa umugqa 3311, ukuba alingane ukuthi kuboniswe k. 2400 imibhalo zokulahlekelwa kanye uzuza. inzuzo Net kufanele luhambisane lemali eziqukethwe amarejista kwamabhuku emininingwane Ikhredithi akhawunti:

84 "kusilela zanqwabelana (agcinwayo nomholo)" i-nyaka.

99 "Ukulahlekelwa futhi Inzuzo" ekupheleni 1Q., 6 nele-9 izinyanga.

Revaluation kwempahla

P. 3312 kuhlanganisa isamba yokulinganisa ezengeziwe kwempahla angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi. Libhekisela inhlokodolobha ezengeziwe ibhizinisi:

• ngokugcwele, uma ayenziwanga odlule imijikelezo ukwehla lezinto;
• e lemali engeqile emalini insalela revaluation ku-markdown exponent uma kuqala ezingaphezu kuka yesibili.

Kufanele kuqashelwe iphuzu elibalulekile. Inani insalela revaluation zamafa angaphatheki namafa ilungiswe inani inkomba markdowns bawo benzela ezinkathini ngaphambi futhi kufakwe imiphumela yezezimali njengoba ezinye izindleko ezihlobene umphumela nezinye engenayo. I ezimali nerejista ke kuthiwa ivela "engeziwe ikhokhwe-enhlokodolobha" (83). On nokulahla revalued amafa angaphatheki kanye fixed assets amanani e revaluation yabo esele adluliselwe MF. 83 ngenxa ukulahlekelwa kwambulwe (agcinwayo nomholo) wenkampani.

Izimali ku ukwanda amafa

String 3313 imelela inani inzuzo, okuyinto akufakwanga umphumela kwezezimali kwesikhathi lwamanje. Njengoba imali enjalo, isibonelo, kungaba umehluko, okuyinto kuphakama kusukela ukuhunyushwa impahla yeNkampani okwethulwa izimali zakwamanye amazwe, kanye nezikweletu esetshenziswa ekuqhubeni imisebenzi ngale kwemingcele yakwa-Russia in ruble. Lokhu inzuzo kubonakala accounting esikhathini ukubika zafundiswa ezikhokhelwayo enhlokodolobha.

Ukuze uthole ukwaziswa okwengeziwe,

Line 3314 kubonisa ubukhulu ukwanda inhlokodolobha inkampani, okuzovela ngenxa:

• Ukukhishwa ukwabelana ezengeziwe (ukwabelana);
• iminikelo amafa lomthetho.

String 3315 kuhlanganisa ukwanda izimali siqu, esadaleka ngenxa ukwanda kwenani okuzisholo lamasheya (amasheya). Ngezinye k. 3316 (kabusha izinhlangano ezingokomthetho) ukhombise Usayizi ukwanda dolobha, okuyinto kwabangelwa ngenxa ngokwahlukana / okunamathiselwe.

Ukuphazamiseka kwezimpahla

Ngokuvumelana 3320 ibonisa konke kwezinsuku ezingu namakholamu ezilandelayo:

• Agunyaziwe dolobha -. P 3320 = 3324 + 3325 + 3326.
• Izitoke ukuthi zithengwe ukwabelana - umugqa 3320 = 3324 + 3325 + 3326.
• fa Secondary - umugqa 3320 = 3322 + 3323 + 3324 + 3325.
• Reserve izimali - str.3320 = umugqa 3326.
• ukulahlekelwa zanqwabelana (agcinwayo nomholo) - string = str.3321 3320 + 3322 + 3323 + 3324 + 3325+ 3326 + 3327.
• Umphumela - ikhasi 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327 ..
• Kubandakanya - umugqa 3321-3327.

engenayo Net emgqeni 3321 kulotshwe njengoba inani ukulahleka sekubika, esehlisa usayizi wengeniso undistributed ibhizinisi. Revaluation kwempahla at k. 3322 kulingana nenani bhala phansi kwempahla angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi. Libhekisela ezinwetshiwe dolobha inkampani isamba engeqile enanini insalela revaluation, uma ngaphambi kokuba kwenziwe. I bhala phansi kwempahla angaphatheki kanye ezimpahleni ezingasuki phansi, okuyinto mkhulu Inkomba elicacisiwe revaluation wenza ezinkathini ngaphambi kanye esilinganayo lokukhulisa amafa kuboniswe umphumela zezimali nezinye izimali. Amarejista ezimali lesi silinganiso kubonakala CQ lasebhange. 83.

ukunciphisa izindleko kwempahla nokugcinwa

Ngokuvumelana 3323 ibonisa ukubaluleka izindleko, ezingalotshwanga kufakwe imiphumela yezezimali sekubika. Umehluko omuhle, okuyinto kuphakama kusukela ukuhunyushwa ukubaluleka amafa anikezwe imali zakwamanye amazwe, kanye nezikweletu ezisetshenziswa ekufezeni imisebenzi kwamanye amazwe ruble uma sihlobana nezinye engenayo ngenxa ekunqanyulweni kwe kwebhizinisi ngaphandle Russia ingaba njengesihluthulelo ukugeleza ezinjalo. Lokhu kunciphisa inani amafa yi MF. 83.

Olunye ulwazi

Line 3324 yethulwa ukuze inciphise nokulingana. Kwenzeka ngenxa ukuncishiswa lenani ngokulinganisa of ukwabelana (amasheya). Ukunciphisa inani lamasheya ezilotshwe umugqa 3325. Ngo-k. 3326 wakhokhela lemali ukuthi uvele kabusha of ibhizinisi ngesimo ngokwahlukana / okunamathiselwe. Ngokuvumelana 3327 ubonise ehlobene nokusatshalaliswa imali net kubanikazi bamasheya (abasunguli, ababambiqhaza).

Ukulungiswa kwempahla ezengeziwe

Ngokuvumelana 3330 zibonisa inani ukuthi akuphazamisi ushintsho inani capital iyonke. It is kuboniswe ngesimo amagugu emihle nemibi lamakholomu ezahlukene kulo mugqa. Lapho revalued ku nokuchithwa kwezimpahla angaphatheki kanye fixed assets amanani e revaluation yabo esele adluliselwe emafeni ezengeziwe ibhizinisi ngezithukuthuku ukulungisa yemali lengenako enzuzweni lenkhulu (ukulahlekelwa ingamboziwe), umbiko kubonakala:

• kubakaki (njengoba value e-negative) kukholomu "inhlokodolobha Secondary";
• inkomba omuhle "kusilela zanqwabelana (agcinwayo nomholo)."

Kufanele kuqashelwe ukuthi izinga elayinini 3330 asisebenzi amanani e emigqeni 3310 futhi 3320.

kwesigaba 2

Kule ngxenye umbiko ibonisa izinguquko kwempahla yenkampani yabo ku nezikhathi ngaphambi, okuyinto zibangelwa:

• izinguquko, ukulungiswa kwamaphutha eziye kugunyazwe ngemijikelezo kwangaphambili;
• izinguquko zokubala Inqubomgomo webhizinisi (i comparability).

Amanothi achazayo esikhulwini wemfanelo kumele anikeze izizathu, okuye kwadala nokulingana kulungiswa masheya ezinkathini ngaphambi.

amafa Net (isigaba 3)

Kule ngxenye umbiko wangena ulwazi amanani ekupheleni kwesikhathi kanye nowe ezimbili eyedlule. Ngokwesibonelo, imibhalo 2011 kumele libonise imininingwane amafa net njengakulolu 31.12 2009, 2010 no-2011. Ngu oda Ministry of Finance № 10n, FCSM № 03-6 / PZ, ukubala kwempahla net AO ngaphandle izinkampani ukuthi enze yasebhange futhi umshwalense imisebenzi ngaphansi ukubaluleka NA kufanele kuvisiswe value okuyinto kunqunywa ngokukhipha inani amafa AO yokutholwa sibalo , inani izikweletu zabo. Ngu ukwakheka kweemali nemizana zihlanganisa:

amafa 1. Non-zamanje. Basuke kubonakala e ibhalansi engxenyeni yokuqala:

• amafa angaphatheki.
• ukutshalwa kwezimali inzuzo e eziphathekayo izinto eziyigugu.
• ukutshalwa kwezimali yezimali eside.
• Amanye amafa non-zamanje.
• ezimpahleni ezingasuki phansi.
• Ukwakhiwa kuyaqhubeka.

2. amafa yamanje kuyavumelana esigabeni sesibili esele:

• Izitoke.
• Receivables.
• VAT amagugu wathola.
• ukutshalwa kwezimali yezimali imvelo yesikhashana.
• Imali.
• Amanye amafa wamanje, ngaphandle izindleko izindleko langempela ukuhlengwa yengcebo ukwabelana ukudayiswa okwalandela noma ukuhoxiswa, kanye nesikweletu kuleso abasunguli (abahlanganyeli) iminikelo yenhloko-dolobha share.

Ukuze nezikweletu zazo esithathwa ekubaleni zimi kanje:

• loan ukuzibophezela, ukubolekisa kanye nezinye uhlobo eside.
• abasunguli kwezikweletu (abahlanganyeli) e ukukhokhelwa imali.
• Izikweletu sokubolekwayo nokubonga yesikhathi esifushane nemvelo.
• Amalungiselelo yezindleko zesikhathi esizayo.
• Okumele zikhokhelwe.
• Okunye izikweletu zesikhashana.