Izimali, Ukubika
"Izindleko zezinkathi zesikhathi esizayo": zibakhathalela ngani? Ukuthumela nokubhala izindleko zesikhathi esizayo
Ngo-2011, umthetho wokubalwa kwemali washintshwa. Izinguquko, ikakhulukazi, zibhekise ekuboniseni izindleko ezavela esikhathini esisodwa, kodwa ezihlobene nemigqa eminingi yezemali. Izindleko ezinjalo zibizwa nge-BPO. Okulandelayo, sizobheka ukuthi izindleko zesikhathi esizayo zicatshangelwa kanjani, okuqondene nabo.
Isisekelo esijwayelekile
Izitatimende zezezimali zefomu elisha zavunyelwa yi-Order of the Ministry of Finance 66n. Kusuka kuwo, kulayishwe umugqa olungisa izindleko zesikhathi esizayo (amasheya). Emva kwalokhu, le-oda le-186n elilandelayo lichitshiyelwe esigabeni 65 se-PBU. Kulo shicilelo olusha, le dokhumenti iqukethe imibandela yokuthi izindleko zesikhathi esizayo zilotshwe kanjani, ezifanele kubo ngesikhathi samanje. Ngakho-ke, izindleko ezenziwa yinhlangano kumjikelezo wokubika, kodwa eziphathelene nalokhu okulandelayo, zifakwe ebhalini leshidi ngaphansi kwemibandela yokubona izimpahla. Ukudluliswa kwezindleko zesikhathi esizayo kwenziwa ngokuhambisana nemithetho ejwayelekile yokuthatha umhlalaphansi yalolu hlobo lwemali.
Umqondo wokuphendula
Ngokuhambisana nesigatshana 8.3 se-CBU, i-assets emnothweni wezimakethe zasemakhaya iyabonakala njengenjalo uma kungenzeka ukuthi izinzuzo zesikhathi esizayo zizotholakala kule ndawo. Ngesikhathi esifanayo, izindleko zayo zingalinganiswa ngezinga elanele lokuthembeka. Esigabeni 7.2 se-Concept, kuthiwa izimpahla ziyizinto eziye zangena ngaphansi kokulawulwa kwebhizinisi ngenxa yomsebenzi wezamabhizinisi, futhi ezingabangela inzuzo esikhathini esizayo. Izindleko zezomnotho ezizayo zihlinzekela ukuthi kungenzeka ukuthi izimpahla zingabhekwa ngokuqondile noma ngokuqondile ngqo ukugeleza kwezimali. Kuyavunywa ukuthi izimali zingaletha inzuzo esikhathini esizayo uma:
- Isetshenziselwa yedwa noma ihlanganiswe nezinye izindlela ngesikhathi kukhishwa amasevisi, imikhiqizo noma imisebenzi ehloselwe ukudayiswa.
- Shintshela amanye amafa.
- Kwabiwa phakathi kwabanikazi benkampani.
Ukuhlukaniswa
Ngokuhambisana ne-edition entsha yesigaba 65 se-PBU, izinhlobo ezithile zezindleko zesikhathi esizayo kufanele zihlobanise nezimpahla ezithile. Kwezinye izimo, kunzima ukuhlukanisa. Kodwa-ke, uma ukulandelwa kwezindleko ngencazelo yonke yefa kuqalwa, kungacatshangwa njengenye indlela engekho yamanje noma enye into exoxisana ngayo ngokuhambisana nesikhathi sokubhaliwe. Uma i-BPO ilindeleke ukuba ilahlwe phakathi nonyaka, iboniswa njengezimpahla zamanje. Uma izindleko ezikhishwe esikhathini esizayo zibhalwa isikhathi esedlule izinyanga ezingu-12, zifakwe kumafa angekho okwamanje.
Inkimbinkimbi yokusebenzisa lo mqondo
Isimo esingenhla sabangela izinkinga ezithile kubalimi. Isibonelo, umbuzo uphakamise mayelana nokuthi ungasakaza kanjani, uma izinkokhelo ezikhathini ezizayo zihlanganisa izinkokhelo zomshuwalense. Iqiniso liwukuthi azikwazi ukufakwa ekubunjweni kwanoma yimaphi amafa. Ukuze kucacise isimo, uMnyango Wezezimali wakhipha incwadi. Ngokuhambisana nalo, ukucacisa izindleko zezinkathi zesikhathi esizayo (ezibhekisela kubo emjikelezweni wamanje futhi zikhathazeka ngokuzayo), uma zihambisana nemibandela lapho i-asethi ibonakala khona, zihlelwe ibhalansi ekubunjweni kwayo futhi zilahlwa ngendlela eyamukelwe Kulesi sigaba. Kwezinye izimo, izindleko ezinjalo ziboniswa njenge-BPO. Ukubhaliwe kwabo kwenziwa ngokusabalalisa okulungile phakathi kwezikhathi zezimali ngokwemithetho esungulwe enhlanganweni (ngokwezibalo zemikhiqizo, isibonelo) ngesikhathi sokukhathazeka.
Umbono ochwepheshe
Ukucabangela lokhu okungenhla, kungacatshangwa ukuthi yona kanye inqubo yokuqaphela kanye nokubhala izindleko ngezikhathi ezizayo isalokhu ifana. Izinguquko zithinta kuphela imithetho yokulungisa i-BPO ebhalansi. Ngokombono ochwepheshe, lezi zinguquko zikhomba ukuthi izindleko zezinkathi zesikhathi esizayo ziboniswa, yini eqondene nabo. Ikakhulukazi, kufanele ihlanganise kuphela lezo izindleko ezikhona lezo. Incazelo yabo iqukethwe ku-PBU 10/99 (kuzigaba 2 no-3). Ngakolunye uhlangothi, kufanele baxoxe ngezikhathi zezimali ezizayo. Ngamanye amazwi, kukhona futhi kungasungulwa umjikelezo ngesikhathi lapho izindleko eziqaphele zizoletha inzuzo yezomnotho yenkampani.
Izindleko ezikhethiwe: i-akhawunti
Uma usebenza ngento ebiza izindleko, kubalulekile ukucacisa ngokucacile ukuthi leyo mali inemithetho yayo yokulahlwa, noma yizindleko ezibonakala njengesikhathi esisodwa. Uma wenza imisebenzi, kubalulekile ukunamathela ku-algorithm esungulwe. Okokuqala, kubalulekile ukuhlola ukuthi ngabe izindinganiso zamanje zamabhuku zibona yini kuqala ukusabalalisa okufanayo kwezindleko ezihlaziywe. Ngempendulo enhle kulo mbuzo, bahlala ku-sc. 97. Izindleko zezikhathi ezizayo kuleli cala zingaqhubeka zihanjiswa. Uma indlela ecacisiwe inganikezwa, kuyadingeka ukunquma ukuthi kumikhakha ezayo yezimali imali engenayo kulezi zimali kungenzeka. Ukuhleleka kokudlulisela izindleko ezinjalo esikhathini esizayo kunikezwa ku-PBU 10/99 (kuzigaba 9 no-19). Uma kwenzeka impendulo enhle, kufanele futhi isakazwe.
Ezinye izindleko
Zingaphansi kokubhalwa noma ukufakwa ekuthuthukisweni okuthuthukisiwe. Esikhathini sokuqala, kubalulekile ukuqinisekisa ukuhambisana nazo zonke izimo zokuqaphela izindleko, ezibekwe ku-PBU 10/99 (kwento 16). Ngokubalulekile, kubalulekile ukunquma ukuthi:
- Imali ingabonakala ngaphansi kwenkontileka ethile, isidingo somthetho noma esinye isenzo esijwayelekile, umkhuba wokwenyuka kwebhizinisi.
- Inani lemali lingasethwa.
- Kuqiniseke ukuthi uma umsebenzi othize uqhutshwa, inzuzo yomnotho yebhizinisi izokwehla. Ngamanye amazwi, inhlangano idlulisele le mali noma akukho ukungaqiniseki mayelana nokudluliswa kwayo.
Uma okungenani iminye yemibandela ecacisiwe ayitholakalanga, ukukhishwa okukhishwe (okufunyenwe) kurekhodiwe ku-accounting. Leli lungiselelo lisebenza nokukhokhwa kwemisebenzi (amasevisi), ngesikhathi sokudluliswa kwezimali kungenziwanga (kungakhishwa). Kulesi simo, inkontileka ingaqedwa nganoma isiphi isikhathi ngezimfuneko zokubuyiselwa imali okugcwele noma okuyingxenye. Izindleko ezisele zifakiwe ekulahlekelweni.
Izindleko Zezihloko nge-Article
Ngokuhambisana nemithetho emisha, izindleko ezithile zezinkathi zesikhathi esizayo zisatshalaliswa esikhathini esithile. I-akhawunti ingaqukatha:
- Izinkokhelo zesikhathi esisodwa zelungelo lokusebenzisa imiphumela yomsebenzi wezingqondo noma izindlela zokuzibandakanya ngabanye, ezikhokhelwa ngaphansi kwezivumelwano zelayisense, izivumelwano zokuthengiswa kwempahla kanye neminye imibhalo efanayo enesikhathi esiqinisekisiwe sokuqinisekisa.
- Isaphulelo esibophweni noma nesithakazelo esikhishwe.
- Izindleko ezengeziwe zokuboleka imali kanye nokuboleka imali.
- Inzalo ekhishweyo ngenani lemali.
- Izindleko ezenziwe ngokuphathelene nomsebenzi ozayo ngaphansi kwesivumelwano somsebenzi. Zihlanganisa izindleko zempahla ezidluliselwe ukufeza imigomo yesivumelwano. Lesi sigaba sibandakanya ukuqasha, okubalwe esikhathini esiyimali, kodwa kubhekisela emigqeni ezayo. Ukuthatha umhlalaphansi wezindleko ezinjalo kwenziwa ngendlela echazwe ku-PBU 2/08 (kuzigaba 21 no-16).
- Izindleko zempahla eluhlaza, ezikhishwe ukukhiqizwa, kodwa ezihlobene nezikhathi ezizayo. Leli lungiselelo lisebenza uma izinto zisetshenziselwa umsebenzi wokulungiselela ngaphakathi kohlaka lokukhiqizwa kwonyaka, ngesikhathi sokumbiwa kwemayini kanye nemisebenzi yokulungiselela ekuthuthukiseni ama-aggregates amasha, ama-workshops, amabhizinisi (izindleko zokuqala), ekuthuthukiseni ubuchwepheshe obusha nemikhiqizo, ngesikhathi sokuvuselelwa komhlaba.
Amaphutha
Ngokuvamile ku-sc. 97 lungisa:
- Izindleko ze- R & D. Lezi zindleko zesikhathi esizayo zibonakala ku-acc. 08 futhi kuboniswa ngaphansi kwento lapho amanye ama-non-amanje ahleli khona. Ngemuva kokuphothulwa komsebenzi, kufakwe phakathi kwe-invoyisi. 04 futhi kuboniswa ngaphansi kwesihloko esithi "Imiphumela yentuthuko nocwaningo".
- Izindleko zokubhaliselwe ngezikhathi. Lezi zindleko zifakwe kusengaphambili. Inkinga yukuthi ibhizinisi nganoma yisiphi isikhathi singenqaba ukwamukelwa kokulandela izinombolo futhi ufune ukubuyiselwa kwesamba esikhokhelwayo.
- Izinkokhelo zokuqashisa, ezibalwe ngesikhathi sesikhathi esizayo. Kufanele futhi zifakwe ezikwamukelweni, njengoba amasevisi angakanikezwa.
Ukuqeda ukungalungi, i-inventory yezindleko zesikhathi esizayo iyadingeka.
Ukufakwa ekulahlekeni
Ngaphansi kwemithetho emisha, izindleko zamanje ziyi:
- Izindleko ngaphansi kwezivumelwano zomshuwalense. Lokhu kuhlanganisa, phakathi kwezinye izinto, izivumelwano zokuvikelwa kwemfanelo yomphakathi, impahla, i-CASCO ne-OSAGO, njalonjalo. Imali ekhokhwayo ye-premium (premium) yalezi zenzo ivunyelwe ukuba ilandelwe ngesikhathi esisodwa njengengxenye yezindleko ngesikhathi sokuthola inqubomgomo (ukuqala kwesivumelwano), ngoba izenzo ezikhethekile aziqambi inqubo ekhethekile yokuzilungisa. I-premium ekhokhwayo ayifakiwe kusengaphambili ngoba uma kwenzeka inhlangano iphela ekuqedeni inkontileka, ngeke ibuyiselwe ngaphandle uma kunesinye isimo esinikeziwe esivumelwaneni.
- Ukuphumula, ukuya enyangeni elandelayo, kanye neminikelo evela kulezi zimali. Ukufakwa okungafani kulezi zindleko ngokuhambisana ne-PBU yamanje akuhlinzekiwe. Futhi angeke kubhekwe njengentuthuko, ngoba inkokhelo yabo yenziwa isikhathi esasebenza.
I-1C: izindleko ezichasisiwe
Ngesicelo sabasebenzisi ukuba bahl. 76 ihlanganiswe neBPO Handbook. Lokhu kwenziwa kulawo maqiniso lapho kudingekile ukuba usakaze umshuwalense ngokulinganayo, kodwa umsebenzisi akakholelwa ukuthi kufakwe izindleko zesikhathi esizayo. Ukuthunyelwa kulolu cala kwenziwa nge-acc. 76:
- "Iminikelo (izinkokhelo) zomshuwalense wokuzithandela uma kwenzeka umonakalo empilweni noma ekufeni" (76.01.2).
- Ukukhishwa kweminye imikhakha yomshuwalense (76.01.9).
Innovation
Njengenye yezinto ezintsha ezihlobene nezinguquko kumthetho ochaziwe ngenhla, kunezinsiza ezibonisa uhlobo lwefa. Okushoyo ukubeka lo mgqa wokulinganisela, okuzofaka izindleko ezithile zesikhathi esizayo. Ukuthunyelwa kufanele kwenziwe ngesikhathi esisodwa ngokugcwalisa lokhu okudingekayo kuwo wonke ama-BPM anokulinganisela kwemali ekupheleni komjikelezo wezezimali. Uma imininingwane ecacisiwe engekho, izindleko zifakiwe kumafa asele asele kubhalansi (umugqa 1260). Lezi zinsuku azibalulekile ekubhaliseni nokurekhoda izindleko. Izichibiyelo zomthetho nazo azizange zithinte endleleni yokubona nokulahlwa kwe-LLP - kufana nalolu hlelo. Lokhu kusho ukuthi uma kunesidingo sokuhlenga kabusha izinhlobo zezimpahla zezindleko ezisungulwe zezikhathi zesikhathi esizayo ngaphambi kokusungulwa kwezitatimende zezimali, izindinganiso zemininingwane efanele zingashintshwa ngaphandle kokungena kabusha noma amaphepha okuthola noma ukulahlwa kwezindleko ezibekiwe.
Ukunciphisa amanani emigqa yokulinganisa
Lokhu kungenziwa ngokusebenzisa inkinobho efanelekile. Itholakala kumgqa wokulawula ophezulu wombiko futhi ubizwa ngokuthi "Decrypt". Phakathi nokwakheka nokugcwaliswa okuzenzekelayo kwe-balance, lolu hlelo lukuvumela ukuba unqume izinkomba. Ukuze uqinisekise ukufaneleka kohlobo lwefa kwibhuku le-BPO, ukuhlaziya indlela izindleko ezizoboniswa ngayo ebhalansi, ungasebenzisa indlela yombiko ojwayelekile we-accounting "Ukuhlaziywa okuncane". Kulesi simo, kufanele uqale ukuyihlela. Lokhu kwenziwa kanje:
- Uhlobo oluthile lwemali kufanele lusetshenziselwe ukunquma izindleko zezinkathi ezizayo.
- Ekuqoqweni kokuqala, i-BPM, uhlobo lwefa, ibonisiwe.
- Esiqenjini sesibili, izindleko zangempela zesikhathi esizayo zisungulwa.
Ungalungisa amanye amapharamitha wombiko njengoba kudingeka. Umphumela uba isithombe esibonisa ngokugcwele ukusatshalaliswa kwezindleko zezinkathi ezizayo phakathi kwama-balance assets. Kulesi simo, okuzokwenziwa kuzokwenziwa i-LPO ngayinye. Ngendlela efanayo, ungakwazi ukumisa ibhalansi yokubuyiswa kwemali ngokusho kwe-invoyisi. 97.
Ukuzikhethela kwenqubo yokubika
Lokhu kusebenza kuvunyelwe izindleko ezihlobene nezikhathi zesikhathi esizayo futhi azicaci ngqo ku-PBU yamanje njenge-BPO. Ngokuzimisela okuzimele kwenqubo yokubika, okukhethwa kukho okulandelayo kungenzeka:
- Ukulungisa ama-athikili "abizayo" kanye nokubhala kwesikhathi esisodwa ngemuva kokubhaliwe kokubheka inzuzo evela ekuthengiseni (ikhasi 90) noma ezinye izindleko nemali engenayo (p.91).
- Ukuzindla ngezwi. 97 (i-BPO) enikezwe "izindleko" uma kuhlanganiswa isikhathi.
Enye indlela iyamukeleka. Iqukethe ukuboniswa kwezindleko kwi-sub-akhawunti ekhethekile yezindleko nokufakwa okulandelayo kuma-akhawunti okucabangela inzuzo evela ekuthengiseni (into engu-90) noma ezinye izindleko nemali engenayo. Kulokhu, isidingo sePBU 10/99 (isigaba 19) sizogcinwa. Lesi sidingo sinikezela ukuthi izindleko zesitatimende sokulahlekelwa kanye nezinzuzo ziboniswe ngokubanika ngokucacile isikhathi sezimali uma kwenzeka ukuthi izindleko ziholele ekutheni zifinyelelwe emigqeni eminingi lapho kungenakwenzeka ukukhomba ngokucacile noma ukubeka ngokuqondile ukuhlobana phakathi kwezindleko nenzuzo. Kumele kuqashelwe ukuthi izinketho ezimbili zokugcina zingaba lula kakhulu kunkampani. Kulezi zimo, kungenzeka ukwandisa ibhalansi nokulinganisela kwezimali. Owokuqala akuyona into eyodwa, kodwa ukubhalwa kancane kancane kwezindleko ezihlobene nezikhathi ezizayo. Incazelo ecacile yendlela yokubika nokulahlwa yenziwa ngaphakathi kwenqubomgomo yezimali yenhlangano. Njengoba umgomo oyinhloko wokuhamba kancane kancane, kunokuba ukusabalalisa ngesikhathi esisodwa kulabo noma ezinye izindleko ukuthola irhubhululo, okuhlanganiswa nabo hhayi okwamanje, kodwa emibuthanweni ezayo.
I-VAT
Njengoba kukhulunywe ngenhla, inani lezizindleko zezinkathi ezizayo liqondiswe ku-acc. 97. "I-VAT yokufaka isicelo" ephathelene nabo iyakwamukela ukukhishwa ngokwemigomo ejwayelekile, ngemuva kokuthi iboniswe ku-accounting, uma nje lezi zindleko zidingekile ekwenzeni imisebenzi ekhokhiswa intela futhi uma umhlinzeki ene-akhawunti -kufakwe.
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