Izimali loans ezimali. ukubolekisa esifushane. ukubolekisa yasebhange

Accounting - inqubo lapho ubhalisa zezezimali amabhizinisi libonise zebhizinisi ezihlobene sokubolekwayo. Uyini ngokucacile yamarekhodi wedatha? Ngokusebenzisa ezithunyelwe umphakathi accounting baziwa eside izikweletu kanye short-term credits kanye loans?

Ngikuphi okuhlukileko kuneGreyidini loan ngesikweletu?

Ukuze uqale, sihlola ezinye zezici ezincwadini izibopho ezimali embuzweni. Ngakho, ngaphambi kokubheka ukuthi lwenteke ezimali lamaphuzu kanye loans accounting, ungakwazi ukuhlola umehluko phakathi kwabo. Lezi zimpawu zokuhlola bungabonakala ibhekisela kulesi zomthetho civil yeRussia.

Ngokuphathelene yokuboleka le mali: ngokuvumelana inkontileka, elinye iqembu ukukhonza umbolekisi, ludlulele liphethwe ngenye inhlangano - umboleki, izimali noma ezinye izinsiza, futhi ngemva kwesikhashana yesibili ibuyisela komhiaba ukwakha ngowokuqala noma okulingana nalo.

nesivumelwano sokubolekwa angase sisayinwe kokubili yinhlangano abantu ngokomzimba. Lesi sivumelwano kufanele kube ngokubhalwe phansi, ngaphandle uma umthetho inikeza nezinye izimo.

IQembu sivumelwano emalini ebolekwe ezivamile kungenzeka akekho umuntu noma inhlangano. elihambisana hlobo lomsebenzi futhi ilayisensi njengoba umthetho akuzona elinganiselwe. Ngokuhambisana inqubo okuyinto ilawulwa komthetho we-civil, kungase kutholakale, isibonelo, imalimboleko umsunguli noma umlingani inhlangano.

Ngakwelinye ihlangothi, loan - loan ukuthi ingase inikwe kwinhlangano kuphela isimo udumo Iinhlangano zezimali, kusikisela ukuba khona ilayisensi kusuka Central Bank of the Russian Federation. Ukwenza ukubolekisa, yena, wenziwa ngesisekelo kwezinkambiso Code Civil, hhayi kuphela, kodwa futhi eminye imithombo yezezimali komthetho. Nokho, kufanele anikezwe kuphela ngesisekelo ube yisivumelwano esibhaliwe. ukubolekisa Bank kuthiwa ngokuvamile ubhekwa njengomunye esiphuthumayo futhi ezihilela ukukhokha inzalo.

Isivumelwano phakathi esikweletu isikhungo sezezimali kanye umboleki ezimweni eziningi kufaka ukuhlinzekwa loan ezifanele iliphi ifa, isibambiso noma lapho ephetha inkontileka ekhethekile ne inkampani yomshuwalense. Ngakho, umehluko oyinhloko kusukela credits zokweboleka kukhona ukuthi ukuzinikela yohlobo lokuqala:

• kukhona ngenxa ukungena ezivumelwaneni nezinhlangano ezikhethekile isikhungo sezezimali onelayisense ngu- Central Bank of the Russian Federation,
• Luhilela nokudluliswa umboleki yomuntu obolekisayo, kuzo zonke izimo yemali;
• kukhona ngenxa ungene ubudlelwane zomthetho emkhatsini lamacele isivumelwano esibhaliwe.

Isivumelwano phakathi umbolekisi futhi lo muntu obolekayo elotshiwe yonke imigomo eyisisekelo yemali ebolekwayo: inani ukubaluleka adluliselwe komunye party komunye, ubukhulu kanye ngokuya accrual kwenzalo izinhlawulo.

Into lokulandisa zokweboleka accounting imisebenzi

Manje cabanga ngalokho, yini izinto ezihlobene akhawunti ukuboleka accounting. Ngokuyinhloko kubhekwe izenzo zebhizinisi ezisuka kusukela ekukhishweni yesivumelwano ibhizinisi, owawuthi nelilodwa - umbolekisi noma umbolekisi, imibiko, njengoba sibonile ngenhla, ifa elinye - umboleki, imali, kanti eyesibili ubophekile ukuba ubuyele wokuqala ukuthatha isamba kanye futhi uma kubekiwe esivumelwaneni - nenzalo.

Kwezinye izimo isihloko sivumelwano kungenzeka izinto - izindlu noma imishini langempela, umkhiqizo bokusungula (isib, isofthiwe). Ezimweni ezingavamile, umboleki kuthiwa ukubuyela inani ezincane kuno likhishiwe ngaphansi kwesivumelwano. Njengomthetho, kungenzeka, uma amaqembu nesivumelwano - Central Bank of the State lapho bamukela inqubomgomo ye isithakazelo negative rates, kanye yangasese-yasebhange yisikhungo sezinhlangano eziphambili zezezimali. RF Central Bank izinga ukhiye manje ngempela high, ngakho loans semthethweni phakathi abadlali ezahlukene emakethe, cishe ngaso sonke isikhathi adinga ukukhokha inzalo.

Izimali sokubolekwayo ezimali ukusebenza akhawunti ekhethekile 66 67. Eyokuqala ibonisa ukusebenza imalimboleko yesikhathi esifushane, kwesibili - phezu eside. I-oda we ezimali afanele evunywe umthombo ehlukile yomthetho - PBU 15/2008. Sizokwenza ukufunda kabanzi ngendlela lapho lezi zindlela eyenziwa ngesisekelo zoMthetho nomthetho obusa.

Ukwelapha balandise ukuthengiselana on loans ezimali: isiqondiso normative

Ngokuhambisana nomthetho, okumele kwenziwe ngokugcina loans ezimali, inani izikweletu ibhizinisi - uma kuba lo muntu obolekayo, kuyaqapheleka ezincwadini ezimali esekelwe lokucuketfwe yinkontileka ne yomuntu obolekisayo. Ulwazi imigomo enkokhelweni loan futhi kufanele kudalulwe imithombo.

Ukubolekwa kwemali futhi ukuboleka zihlukaniswa 2 izinhlobo - term lamafisha, kanye namarekhodi zabo kugcinwe kwi-akhawunti ukuthi ahlelwe ngenhla. Izindleko ezihlobene ukubolekisa kumele iboniswe e-accounting ngokwehlukile amanani eqoqwe ngaphansi nesivumelwano sokubolekwa. Lezi zindleko ezilotshwe amadokhumenti ezimali enkulu yaleso sikhathi, lapho bavela. Futhi bayokwenziwa nombala lithathwa isakhiwo se-nanoma iziphi ezinye izindleko kwenhlangano.

With ukusetshenziswa ekhethekile akhawunti ezimali amanani ezihambisana uthishanhloko noma inzalo ngenxa ku eside noma esifushane eside aboleke imali noma izikweletu elakhiwe ezimali okufakiwe usebenzisa ama-akhawunti ezimali. Cabanga ngokucacile yabo.

Angabonelela loan izibopho: akhawunti kanye nokuposa

Ngokuvamile, njengoba sibonile ngenhla, yesikhathi eside futhi short-term ukubolekisa nokubonga alotshwe akhawunti 66 futhi 67. Analytical ezimali ukuzibophezela efanele wenza ngesisekelo ukufakwa kwabo isigaba othize, kanye ngamunye (credit ngalinye aphathwe njengomuntu ubudlelwano obusemthethweni ehlukile).

Inani avelele okumele ibhizinisi ezilotshwe ezimali njengengxenye izikweletu ayemkweleta sika ubungako besipho, lokubonakala inkontileka. Futhi, le nkampani kumele iboniswe ulwazi ezimali mayelana nezimali uncollected ngesimo sokubolekwayo. Izitatimende zezimali kumele liqoshwe njengombhali ukuvuthwa ubhale izinkinga ezihilelekile.

Ukutshelekela izindleko kufanele kubhekwe ngokuhlukile amanani esiyinhloko ethile ekubalweni kwesikhathi futhi kuncike ekutheni isakhiwo nanoma iziphi ezinye izindleko. Akunandaba ukuthi izimo benikela ngezimali waboleka. Njengengxenye balandise isithakazelo amabhuku ezimali ye wiring wasebenzisa loan inkampani akhawunti ezifana 66 noma 67, futhi uhambelana labo ezembula umthombo ethize yokukhokha.

Inzalo nezikweletu akunakubangelwa izindleko ukuthengwa impahla kanye ukukhiqizwa imithombo, uma inani avelele imali okuhambisanayo is ngqo exhumene kubo futhi etshaliwe kuze ukuthunyelwa kwezinsiza ezifanele. Uma lesi sifo hhayi wahlangana, inzalo kufanele kubhekwe njengengxenye izindleko - usebenzisa i-akhawunti 91.

Inani elifanele capital kungenziwa iqondiswe izimali ze-non-zamanje imithombo. Kulokhu, lo inzalo emalini ebolekwe kuvezwa ukuthunyelwa:

• uyasho ukuthi 08, kanye uthishanhloko loan ukugcinwa Iyatholakala uma inzalo ekhokhiwe ngaphambi okwamanje lapho izimali zifakwa ukusebenza;
• debit nama-credit akhawunti akhawunti ezinkulu 91, uma izimali ezifanele ahlelwe emva ezimpahleni ezingasuki phansi bafakwe ukukhiqizwa.

Uma isikweletu abuye ntambama, noma uma inzalo ekhokhiwe ekukhokheni, izinhlawulo ngaphansi nesivumelwano sokubolekwa ngeke ziboniswe ezimali esebenzisa ukuthumela i-akhawunti debit 91,2.

Ngakho, uma inani loan kuthathwe futhi wasebenzisa ngenjongo utshalomali ezimpahleni ezingasuki phansi, accountant ithwala akhawunti yabo nge ukuthengiselana ezilandelayo:

• Ar 08, Km 66 (noma 67) ezincwadini ezimali, uma kwemali izindleko zidluliselwa ayemkweleta ukuze isikhathi lapho izimpahla fixed zifakwa ukusebenza noma, isibonelo, bayimpahla bhalisiwe ezihlobene angaphatheki;
• Ar 91, Km 66 (noma 67), uma isithakazelo avele emva ukuthengiselana ekhethiwe.

Kufanele kuqashelwe ukuthi uma imalimboleko isilusingathile ibhizinisi ne isikweletu, izinhlawulo ezibekwe by inkontileka afakiwe isakhiwo izindleko, okuyinto ihlukaniswa njengoba okungezona ezisebenza. Kulokhu, wiring kwakheka kwi akhawunti debit 91. Nokho, ngokushesha nje lapho isikweletu kubuyiselwe noma loan, e accountants elihambisana operation kuqinisekisiwe irekhodi elilandelayo ezincwadini: AT 66 (noma 67), CR 50 (noma, isibonelo, 51, 52 noma 55).

Izikweletu phindisela ngesikhathi nalabo abenziwe ngemva kwesikhathi esibekiweko yesivumelwano, kufanele kubhekwe eceleni. Izimali zokweboleka yesikhathi esifushane neyezinto uhlobo eside Kwenziwa, njengoba vele sesiyazi, ibuye eyenziwa atihambi todvwa. Kuyasiza cabangela imininingwane uhlobo ezimali imisebenzi ngamunye.

lokulandisa ukuzibophezela

Ngokuphathelene ukuzibophezela eside - zikhona 2 izindlela main accounting.

Okokuqala, kungenzeka ukwakha wiring ku-akhawunti 67 ngaphambi kosuku ukuvuthwa sokubolekwa kwemali noma loan iphela. Okwesibili, kungenzeka ukuthengiselana kubonakala ku-akhawunti efanele kuze kufike isikhathi lapho izibopho abafanele ekuvuthweni kuyoba izinsuku ezingu-365.

Uma isikhathi - kancane, it has ukuthi asetshenziswe 66, okuyinto ziyabhekelelwa, esikhundleni salokho, ukubolekisa yesikhashana. kubonakala ku accounting eside ukubolekisa Indlela - kuya ku-1 noma 2 scheme, kumele evunyiwe inqubomgomo ezimali lenkampani.

Kukhona isigaba ekhethekile imalimboleko - ezakhiwe Ukukhishwa izibambiso inkampani. Ake sifunde bona ngokuningiliziwe.

Ukubolekwa kwemali ngokukhipha: ezimali izici

Izimpawu ukuboleka okukhulunywa kanje. Kufanele kuqashelwe ukuthi wiring esetshenziswa ukuba alandise ngala isibopho embuzweni, kuncike esifanayo, njengoba kwaba njalo endabeni nge ukuboleka ezivamile.

Isici esiyinhloko reflection accounting imisebenzi leveraged kokuvela ngenxa ekushayweni, wukuthi uma kwenzeka ukusebenzisa izibambiso inzuzo ngaphezu kwenani eliyimali noma elihambisana ke, ukuthumela elandelayo iyosebenza:

• Ar 51, 66 noma 67 Kr (at amanani elihambisana ukubaluleka okuzisholo ekhishwe izibambiso);
• Ar 51, Km 98 (izamba khomba ukwanda ngenzuzo kuya okuzisholo izibambiso esikhishwe).

Lapho leli nani kubonakale ku-akhawunti 98 kufanele nombala icala phakathi kwesikhathi kuze wenza Securities inzuzo kwi-akhawunti 91.

Uma izibambiso ezifakwe ngezindleko eziphansi ngaphandle okuzisholo, umehluko okuhambisanayo kumele icala nombala ngaphakathi itemu inzuzo ngesibopho irekhodi 91,1 DR, CR 66 (noma 67).

Inkampani ngaphansi izinqubomgomo balandise ngalo akhawunti izibalo ngaphansi credits kanye loans, ungakwazi ukulungisa ukwehla enanini izibambiso esikhishwe ngaphambilini kumele kubonelelwe isakhiwo izindleko ayilibalanga. Uma kunjalo, khona-ke for nenkanuko edlulele yezivumelwano zokuthengiselana e-Accounting nerejista DR wiring 97 isetshenziswa Kr 66 (noma 67).

Ukwanda intengo okuzisholo imalimboleko maqondana izindleko yokuhlala yakhe likhona izindleko yokusebenza isakhiwo njalo ngenyanga ngesikhathi kunyatheliswa izibambiso usebenzisa lokhu okulandelayo lokubhalisa okufakiwe: Dut 91,2, 97 Km.

Isithakazelo kufanele kurekhodwe ngokuhlukile uthishanhloko. Sokuzindla imisebenzi nabo njengengxenye amadili ngezibopho zenziwe ukuqoshwa Ar 91,2 Km 66, 67.

Inkampani ungasungula accounting inqubomgomo izinga lapho ezimali izindleko loans kanye credits ukukhokha inzalo izibopho, kuyobe futhi zifakwe isakhiwo izindleko ayilibalanga. Kulokhu Ar wiring 97, Rm isetshenziswe. 66, 67.

Inani intshisekelo ku izibambiso, ngenkathi inzuzo yabo kwenziwe, yakha izindleko - akha nyangazonke imali irekhodi akhe akweyoku-Ari 91,2 Km. 97.

izindleko Eyisisekelo kanye ezengeziwe izibopho

Izindleko okuvela ekusebenziseni izimali ezibolekwe manje kungenzeka main noma ezengeziwe. Lo mqeqeshi owake wapheka zihlanganisa, ngokuyinhloko, isithakazelo ngaphansi inkontileka. Iqembu lesibili ngokuvamile - exchange rate umehluko.

Izindleko main zifakwe isakhiwo yokusebenza izindleko inkampani. Ukuze uthathe kahle ku-akhawunti kuleli cala, loan, wiring okumele asetshenziswe: 91,2 Am, Km. 66 (noma 67).

yilezo ahlobene namasevisi ukukhokhelwa abaxhumanisi e ukucutshungulwa loan, abeluleki ukuba izindleko ezengeziwe kakhulu. Futhi ezigabeni ezifanele izindleko wamukela zihlanganisa izintela nezimali. Ukuze uthathe kahle ku-akhawunti isikimu imalimboleko olufanele noma isikweletu, wiring, lokhu okulandelayo: 91,2 Am, Km 60 (noma 76).

Izimali sikweletu ukuthengwa kwempahla okungaguquki

umehluko wemisindo nemiqondo yamagama athile libhekene Accounting imali nokubonga, manje ehlotshiswe enombono utshalomali ezimpahleni ezingasuki phansi. kanjani ncamashi ngenxa yalaba izibopho kuxhomeke ekutheni kukhona amortization ukukhokhiswa izimali ezifanele. Uma kungenjalo, yini izindleko ezihlobene ngokucubungula loan afakiwe isakhiwo izindleko yokusebenza.

Uhlu ezithile ezimpahleni ezingasuki phansi, okuyinto akufanele abekwe icala lokuphatha amortization olotshwe Russian Accounting Standards. Izimali ukubolekisa, uma yehliswa, kuhloswe ukufaka izindleko kubo izindleko sokuqala izinsiza ezihlobene ezimpahleni ezingasuki phansi. Inqubo elihambisana zingasetshenziswa uma:

• inkampani kwadingeka izindleko ezihlobene ukuthathwa noma ukwakhiwa kwezimali ezimpahleni ezingasuki phansi;
• ngenxa yokudluliswa inzalo ukucutshungulwa ukubolekwa imali noma ukuthola imalimboleko;
• OS into likhona isakhiwo ukutshalwa kwezimali.

Omunye umbandela ezibalulekile - into OS akufanele wasungula.

Ukuze ukuba alandise ngala abafanele ukubolekisa wesifunda kanye credit, i-akhawunti kufanele asebenzise ezimali ekhethekile - 08. Nge kwakhiwa wiring yayo usebenzisa Ar 08, Km 66 (noma 67). Kodwa uma izimo imakwe zinganeliswa, izindleko zalowo elotshiwe ngaphakathi izindleko yokusebenza. Kulokhu, ukuthunyelwa Kwemali 91,2, Rm. 66 (noma 67).

Izimali sikweletu ukuthengwa izinto

Inkampani ungenza ngaphandle loans yasebhange noma ukubolekisa abalingani uma ufuna ukutshala izimpahla ezisetshenziselwa zokukhiqiza. Ukuze akhawunti enjalo zebhizinisi wiring esebenzayo phezu kwaso inzalo yemali kufakwe isakhiwo izinto izindleko: Ar 10, Rm. 66 (noma 67).

Qaphela ukuthi inzalo ekhokhiwe ukwandisa intengo izinto kuphela uma bayakushiswa ukhokhiswe kuze ukuthunyelwa kwezinsiza ezifanele in the ishede lenkampani. Uma icala emva ukuthunyelwa, inzalo okufanele kufakwe isakhiwo izindleko yokusebenza. Isebenzisa ezithunyelwe lasebhange nge 91,2 bill.

Accounting ka promissory amanothi

Ake sicabangele esinye isici esibalulekile ebuhlotsheni nge abakweletwayo futhi ababoleka: akhawunti loan ezihlobene inothi promissory. imisebenzi yebhizinisi, okuyinto zivumelana kubo, ziyabonakala ngu ukuthunyelwa:

• Am 51 (52), Km 66 (noma 67), uma kuziwa empeleni wathola ngokheshi;
• 91,2 DT, Km 66 (noma 67) e-Kwezinye izimo.

Isithakazelo noma, Ngakolunye uhlangothi, inani ibonisa ukwehla izindleko izindleko ziyakhokhelwa zaba ngendlela efanayo, ukuze izibopho eziphuma inkampani ngenxa yempikiswano izibambiso. Ukuvala ngaphansi promissory amanothi inzuzo imisebenzi yenziwa ngokuvumelana isaziso lenhlangano yasebhange ngenxa yokukhokha izikweletu ngokubhala DR 66, 67, Km 62, 76.

Uma inhlangano unala ke, sibuyisela izimali atholakale kusuka ebhange ku-akhawunti yakwa-nokwehlisa izindleko izikweletu ngenxa kwesivumelwano abasenza umenzi yokuqala, wiring esetshenziswa AT 66, 67, Km 50, 51.

Uma ngaphakathi nemizana ngokuqinile namaklayenti noma amakhasimende ama-akhawunti atholakalayo, okuyinto kuvikelwe promissory amanothi, lezi kumele ukuba kubhekelwe ku debit akhawunti ezimali.

Uma abathintekayo ubhekene ne izinhlangano ahlobene kwezomnotho lenkampani nge Bank izibalo, i-Noteholders noma Ngemali Yezakhiwo, i-akhawunti yakhe uqhutshwa usebenzisa ama-akhawunti 66 noma 67 ngokwehlukana.