Inqubo yemali ukuthengiselana

Mhlawumbe akukho amabhizinisi ezifana, okungase, ekuqhubeni imisebenzi yayo, hhayi ukubhekana umqondo ezifana "ukheshe ukuthengiselana". Kungakhathaliseki ukuthi ibalwa nekhasimende, ukukhokhwa amaholo abasebenzi bayo kanye nanoma iziphi ezinye izindleko, ezifana ukukhokhelwa for travel noma ibhizinisi izidingo - konke lokhu akuyona uhlu oluphelele izikhathi ukusebenza okudinga ngokuqinile akhiphe oda yemali ukuthengiselana.

Kodwa uyini lo mqondo - "ukheshe ukuthengiselana"? Futhi iyini oda yokuziphatha kwabo?

Uzakwenzelwa waqonda ukwamukela isitoreji, kanye imali njengoba izimpawu imali futhi imibhalo yemali.

Ngokulondoloza amarekhodi cash ukuthengiselana kukhona inombolo ethile izimfuneko zimi kanje:

• Imibhalo sibonakalisa ukunyakaza njengoba imali futhi imali imibhalo, kumele senziwe ngendlela elungile nangesikhathi.
• isilawuli Ukuzivocavoca phezu ukusetshenziswa okubhekiswe kwezimali kanye nokusetshenziswa mayelana nokuphepha kwabo.
• Ukugcina imali, kanye isiphetho nesiyalo yokukhokha.

Njalo inkampani, okuyinto has Isikhwama ayo, kufanele uthole incwadi ukheshi, sise kumabhalane owamukela izimali ikhophi eyodwa. Ngaphandle kwalokho, okufanele lizwakalise, ngokwezindlu zooyise, kwaqala ukunyatheliswa kwezincwadi. Incwadi zasayindwa nalo ehloko, accountant induna ibhizinisi.

Kuyinto kule ncwadi njalo Cashier usuku lifaka ibhalansi etholakalayo lemali ihhovisi ithikithi ekuqaleni kosuku, ukunyakaza kwabo (namarisidi, ukusetshenziswa kwezimali) ngesikhathi usuku kanye ekuqaleni okuseleyo esilandelayo. Njalo lapho ungenela kumele senziwe 2 amakhophi, omunye okuhlalayo encwadini ngokwayo, kanye nezinye izodluliselwa emnyangweni ezimali, okuzokwenza ukubika wasebhange.

Ukulungisa e imibhalo imali kukhona inadmissible.

Ukuze ukuqhuba zokwenziwa ezimali imali ukuthengiselana, okuhloswe ukusetshenziswa eyisisekelo akhawunti esebenzayo 50 "Cash", lapho amagugu ibhalansi kokuqala nokokugcina lizobonisa ukutholakala kwezimali ekuqaleni kanye ekupheleni kwesikhathi. I-Debit le akhawunti ukhonza njengomdala inkomba imali kanye credit, kunalokho, ubala cash flow.

Lubhekele oda yemali ukuthengiselana oba emahlombe umqondisi. Ngokomthetho isiRashiya, labo bophezela ukwephulwa yemali isiyalo, kufanele ajeziswe.

Namuhla, ngenxa computerization okwandile okwenziwa kube nokwenzeka liqhuba ncwadi imali electronic, okuyinto lula kakhulu umsebenzi wasebhange. Nokho, ezimweni yokusebenza ezifana, kubalulekile ukuba afeze amasheke avamile amathuluzi software anikezele ukucubungula imali.

Yesimanjemanje uye kwaletha izinguquko hhayi kuphela izici lobuchwepheshe yemali ukuthengiselana, they namatha futhi kakhulu oda yokuziphatha kwabo.

Ngo-September 1993, iBhodi Yabaqondisi bakwa-Central Bank of Russia sivunyiwe yilesi sinqumo, lapho oda yemali ukuthengiselana 40 kwavunyelwana, okuyinto, ngaphezu imithetho jikelele kuhlanganisiwe:

• Qondisa sokuba lwamukeleke futhi ekukhokhweni kwemali ngokheshi, kanye processing imibhalo ukheshi.
• Umyalelo kubaphathi imali amabhuku nokugcina imali.
• Imithetho Amahhovisi audit, kanye nokulawula ukuhambisana yemali isiyalo.

Ngaphezu kwalokho, lo mbhalo has Izijobelelo ezine:

1. Incazelo izimpawu kanye nemithetho, ngenhloso okuyinto - ukunquma ihlelo kwemali ekhokhiwe (imali engamaphepha) kanye izinhlamvu zemali zabashintshi Bank of Russia.
2. Umhlahlandlela zokuthutha kanye yokugcina imali
3. oluqinisayo Technical yemali emagcekeni izakhiwo kanye okubasiza ne alamu. izidingo zokuphepha lobuchwepheshe.
4. Ifomu ukulungiswa umbiko wokucwaningwa kwamabhuku ehhovisi ibhokisi.

Cishe eminyakeni engu-nesishiyagalolunye oda yemali ukuthengiselana kwaba iqoqo efanayo lwemithetho sahoxiswa njengoba ukulahlekelwa amandla isiqondiso ngoJanuwari kulo nyaka ne kokuqala kokusebenza kwalesi koMthethonqubo № 373-P.

Ukusebenzisa ukuqhathanisa kokubili idokhumenti normative, kufanele kuphawulwe ukuthi ushintsho omuhle kumagazini omusha. Nokho, ezinye izingqinamba ingakaxazululwa.

Kafushane, labo abangababiziweyo ngqo nesithakazelo kule nqubo yemali ukuthengiselana ngamandla umsebenzi okhokhelwayo noma ezinye izizathu, ngeke Regulation engadingekile №373-P ngokucophelela uhlole.