Okumele zikhokhelwe ku-balance sheet - Iyini? Ibhalansi ye okumele zikhokhelwe kanye Receivables

Okumele zikhokhelwe ku-balance sheet (umugqa 1520) ifomu ohlangene isampula entsha ikhombisa izinhlobo efanayo izibopho, njengoba kulendzawo yangaphambilini. Nokho, leli qembu akuyona ezinemininingwane njengakuqala. Nokho, amabhizinisi, esekelwe izici ukukhiqizwa, ngokucacile yomsebenzi, kodwa Kunconywa afeze definition aphathekako afana. Cabangela eminye, njengoba ukulandisa okuningiliziwe Iyatholakala ezilotshwe balance sheet.

Kungani na?

Uma ama-akhawunti ikhokhwa balance sheet (umugqa 1520) uyoboniswa ngokuningiliziwe, kuyokunikeza ulwazi esinembile futhi ngokuphelele isimo sezimali ibhizinisi for abathintekayo. Ngaphezu kwalokho, le nqubo okuhambelana PBU 4/99. Ikakhulukazi, p. 11, uthi ukusebenza amafa ngamunye kanye nezikweletu liyakushunyayelwa kuboniswe ngokuhlukile, uma impahla uma ngaphandle kwabo akunakwenzeka ukulinganisa nesimo esingokwezimali inkampani abathintekayo. Okumele zikhokhelwe (balance sheet lento) ingaboniswa eyodwa eyisamba, uma omunye isilinganiso bubodwa kubalulekile ukuhlaziya.

okulotshiweyo

Ibhalansi ye okumele zikhokhelwe kanye Receivables esikhuluma ngezinhlobo ezithile (amagama) izihloko manje efakwe futhi kuvikelwe kwinqubomgomo ezimali. Uma kuhunyushwa art. 1520 zingafundwa njengesisekelo sokuprakthiza ubudala. Ngakho, ngokusebenzisa inqubo ngokuhambisana okulingana elidala balance sheet, ama-akhawunti Iyatholakala kungaba:

1. Osonkontileka kanye nabaphakeli.
2. isitshalo izisebenzi.
3. izimali esingeziwe kwesabelomali.
4. Revenue Service Okungaphakathi (izimali nezintela).

Izihloko, esimelela okumele zikhokhelwe ku-balance sheet - leli khasi 15201-15207 ..

Abahlinzeki kanye nezinkontileka nabo

Ngenxa yalesi sihloko sibonisa yesikhathi esifushane okumele zikhokhelwe ku-balance sheet. Kumiswa It is ngosuku lokugcina sekubika. Njengoba kuboniswe, okumele zikhokhelwe anjalo esikhathini balance sheet? I-akhawunti zimi kanje:

1. Ukubalwa nosonkontileka kanye nabaphakeli (CQ. 60) ku amagugu wathola kodwa ingakhokhwa ezibonakalayo, imiphumela yamasevisi / imisebenzi.
2. CQ. 76, ukusebenza kokungathembeki ne abakweletwayo ehlukahlukene abakweletayo. Inikeza ulwazi enqwabelene nokukhokhwa izinhlawulo ngenxa yokwephula nezivumelwano manje, izikweletu, okungasekelwe kunakwe ngesikhathi MF. 60.

esibalulekile

Kufanele kuqashelwe ukuthi izindleko okumele zikhokhelwe kanye Receivables ezishiwo balance sheet itshalwa. Lesi sakamuva ku fa. Futhi ngowokuqala - okumele zikhokhelwe - esilinganisweni yekwentiwa. Okungukuthi, kungukuthi yangenisa. Ungavuli, futhi uma kwi akhawunti kohlaziyo kwe-athikili efanayo uvele bese, kanye balance.

kumiswa izibopho

Base, ngokuhambisana lapho isithombe okumele zikhokhelwe ku-balance sheet - lawa nemibandela yesivumelwano sisayinwe phakathi inkampani kanye counterparty. Ezimweni jikelele, inani okubhekene ilingana intengo inkontileka imikhiqizo ekhiqizwa, amasevisi noma imisebenzi. Kodwa kwezinye izimo, walibumba is ngendlela ekhethekile. Ngokwesibonelo, ama-akhawunti ekhokhwayo ungaboniswa amayunithi noma izimali zakwamanye amazwe, kwenzeka ukuhlinzekwa imali ukuthengiselana enana kuthengiselana nokunye.

Inqubo sokunquma

lemali ekhokhwayo kufanele ilungiswe ngokuhambisana naphambili isethi e imithetho PBU 10/99. Ngokusho imithetho, inani izibopho nokwethuka yezimpahla, imisebenzi kanye nezinsizakalo kunqunywa ngokuhambisana intengo oluyonqunywa inkontileka, base etholwe ngaphansi kwazo. Lihlanganisa intela mkhuba ne-VAT ekhokheliswa usonkontileka / umphakeli.

Ngokwesibonelo

Inkampani okuhlukeneko batch ukukhiqizwa. Izindleko, okuyinto efakwe kule inkontileka supply 684 400 deda., Kubandakanya-VAT 104 400 k. Ngezinye balance sheet usuku isibopho yeNkampani akuyona ucime. Phakathi ukuthumela izimpahla kufanele wenze okufakiwe:

Db. 19, Kr. 60

104400 p. - acabangele izindleko okumele zikhokhelwe (ngokuya inani lentela) ne-VAT ( "yokufaka"), alethwa umphakeli.

Db. 41 Kr. 60

580 000 k. (684 400 - 104 400) - ukukhiqizwa zemali nezikweletu kuboniswa (ngokuya izimpahla st-ti ngaphandle i-VAT).

Kusukela ngomhla ka-ekupheleni kwesikhathi sokubika, imibhalo yenkampani (p. 1520) wabonisa inani 684 400 k. Uma izindleko zokukhiqiza engakaze elisungulwe inkontileka futhi ayinqunywa imigomo yayo, nemingcele kokuqala owawuthi izonqunywa akhawunti ikhokhwa balance sheet - lawa amanani lapho inkampani lucwaningo ukubala imikhiqizo efanayo etholwe ngaphansi kwalezi zimo (ikhumbula nemibandela ukulethwa , kuhlanganise yokufuna amagugu, nokunye).

Kwemali Foreign namayunithi okulingana

Uma ukuthenga eyodwa noma eminye imikhiqizo, izinsizakalo noma imisebenzi ekhokhwa ibalwa ngokuhambisana izinga ngokusemthethweni usethe, okuyinto ethatha ngosuku lokubika. Ngokusho isivumelwano ungahlinzekela ukubala ngendlela ehlukile. Kusukela angaphandle lwemali exchange rate ezazisemizini ukusebenza ngesikhathi umkhiqizo kuyoba ihlukile kuleyo ukuthi kuyoba ngosuku balance sheet, accounting ngeke ukushintshanisa umehluko. Kule ndaba, umuntu ogunyazwe Kufanele nifeze zokubala kabusha we icala umphakeli. Lokhu kwenziwa okusekelwe usuku bokuqala:

• ngesikhathi yokubika;
• ngesikhathi idethi yokukhokha.

Uma izinga eyayikhona ngosuku ukuthunyelwa kwalo mkhiqizo, ezingaphezu kuka ngesikhathi ukwabiwa, ufunyenwe umehluko omuhle kwakhiwa. Wenziwe kwezinye engenayo nokubaluleka kwalo incipha izikweletu.

loan commercial

Ngokusho inkontileka yokuthengisa ungahlinzekela ukuhlinzekwa izitolimende noma inkokhelo elihlehlisiwe. Ngokuvamile, lokhu iyisevisi ikhokhwe. Ngakho, ngaphandle izindleko umkhiqizo, umthengi kumele akhokhe inzalo emalini ebolekwe kwezohwebo. Inqubo, owawuthi kwenziwa ukushaja, kunqunywa amaqembu e inkontileka.

Endabeni loan commercial ekhokhwa ifakiwe futhi izindleko zokukhiqiza (kufaka ne-VAT), kanye nenani isithakazelo. Ngokuvamile, kuyakushiswa icala ngesikhathi ukudluliselwa kobunikazi komkhiqizo. Kodwa lesi simiso siyasebenza esimweni lapho abahlanganyeli kule kuthengiselana kungaba thembeke ukubala inani isithakazelo ekhokhwa (uma, isibonelo, eyaziwa ngokunembile ngosuku lokukhokha okuvunyelwane ngalo).

Kwezinye izimo lokhu akunakwenzeka. Ngokwesibonelo, lesi simo okwenzekayo uma ukushaja wenziwa ngoba usuku ngalunye imisiwe. Ngesikhathi esifanayo, lapho isibopho indaba, yokulibiza ayaziwa. Ngokusho RAS, omunye ngezimo lapho izindleko fixed (ngakhoke ikhokhwa balance sheet) - kungenzeka ukunquma ngokunembile lemali yabo. Kulokhu, ungenza kanjalo:

1. Bonisa ukuzinikela ngaphandle lemali inzalo emalini ebolekwe kwezohwebo.
2. Phakamisa izikweletu ekupheleni kwenyanga ngayinye, ngemva kwalokho umkhiqizo ingakakhokhwa by inani isithakazelo ekhokhwa. Okwamuva ngesikhathi esifanayo usicabangele nanoma iziphi ezinye izindleko.

ukubuyiswa kwemali

It wenziwa emva zasemizaneni umphakeli zizokwenziwa. The Inkampani ingadlulisela izimali imikhiqizo wakhulula noma susa izikweletu zakhe ku-akhawunti izibopho zayo (uma ikhona). Le nkampani kungenzeka ukhokhe ngqo umphakeli yena noma isicelo sakhe ukuze uthumele imali kumuntu wesithathu. Lesi sakamuva kumele babe amandla afanele. Ziyolandela iledere umphakeli efanele abasithumileko.

bhala-off

Uma inkampani akukayifezi ukufezakalisa iimbopho umhlinzeki, futhi kwezinye izimo, izikweletu ingabhalwa off. Lokhu kungenzeka uma isimiso iminyaka emithathu ukulinganiselwa seliphelile. Isikhathi siphela kusukela ngosuku nesenzakalo isibopho. Umthetho futhi inikeza nangenxa yezinye izizathu. Ngokwesibonelo:

• Ukufa umbolekisi, uma izikweletu ihlobene kuye uqobo.
• Ukukhululwa zokuzithandela abakweletwayo okweletayo sika.
• Ukungakwazi ukwenza izibopho ngenxa yezimo ezingaphezu amaqembu.
• Ukuqedwa yomuntu obolekisayo.
• Ukwamukelwa isenzo esenziwa umenzeli yomphakathi ngaphansi okuyinto ekugcwalisekeni isibopho akunakwenzeka.

akhawunti sekwephuzile ikhokhwa balance sheet silotshwe phansi nsuku saziso. Uma isibopho ukuhlala ku-akhawunti, kungaholela idatha nenkohlakalo. Ngaphezu kwalokho, ehhovisi lentela abangase bakubheke ke njengoba cover-up-non-yokusebenza imali ibhizinisi ne ukuncipha okuhambisanayo base intela.