Ukulungisa amaphutha kwemibiko yezimali nokubika. usizo lwezezimali ukuze yokulungiswa amaphutha

Zikhona izindlela ezehlukene ngawo ochwepheshe lungangamela esiyinhloko accounting imibhalo. Nokho, ngezikhathi ezithile kule kukhombisa noma iyiphi idatha kokuba zonke izinhlobo ezinganembile. Cabangela eminye indlela yokulungiswa amaphutha e kwemibiko yezimali nokubika.

Uhlolojikelele

amaphutha Accounting azilungile, noma ukubonakaliswa nonreflection amaqiniso athile ezomnotho ibhizinisi. Ngokuphelele ukuvimbela amathuba nesenzakalo yabo akukwazi. Nokho, kungenzeka ukuba athathe izinyathelo ngesikhathi esifanele ukuze abone amaphutha ezimali (zezimali) ukubika ukuqeda imiphumela yabo. Kumele kukhunjulwe ukuthi zonke iziphambeko Kutholwe ukulungiswa.

isizinda normative

Imibhalo Primary ezimali ngokuhambisana Izinkombandlela Regulations (FDR). Kusukela ngo-2010, esebenza PBU 22/2010. He sungula oda kokulungisa ezimali amaphutha kanye ngokuya ukuvezwa ezinganembile e imibhalo ye izinhlangano ezingokomthetho, izinhlangano, ngaphandle izinkampani credit card, omasipala kanye nama-ejenti kahulumeni.

Izimbangela ulwazi olungalungile

Ngokusho RAS 22/2010 amaphutha ejwayelekile kube okunemibandela kungaba:

• ezinganembile e izibalo;
• ukukhwabanisa kuboshwa izikhulu eziholayo ze ibhizinisi ezimali;
• ngezigaba ayilungile kanye nokuhlaziywa amaqiniso yomsebenzi wezomnotho lenhlangano;
• ukuqalisa okungalungile izinqubomgomo ezimali yenkampani;
• nokusebenzisa kabi ulwazi olutholakala ngesikhathi amaphepha okubhala;
• ekuchazeni kabi umthetho elawula ezimali.

ngezigaba

Lezi zinhlobo ezilandelayo ezimali amaphutha:

1. Ukubala zamehlo. It izimbungulu ezihlobene izibalo elingalungile noma azilungile idiphozi / ukudluliselwa ulwazi amarejista.
2. Ukuphazamiseka kwekhono kubangelwa nenkanuko edlulele okungazelele imibhalo eyinhloko. ukukhubazeka okunjalo kwenzeka, ngokuvamile ngenxa unharmonized emsebenzini amayunithi. Imibhalo ngemvume ngokuvamile in nje isikhathi miss umnyango ezimali. Iphepha zingase zephuze izinkontileka. Kulokhu, nonreflection zabo ngeke kucatshangelwe okungalungile.
3. Ukuphazamiseka kwekhono ezenzeka ngenxa isicelo okungafanele yomthetho. Lezi amaphutha zibangelwa ukwephula imithetho izibambiso kanye ukuvezwa kolwazi lwabo.

Ngaphandle kwezinto ezibalwe ngenhla, ukukhubazeka kungaba umphumela olungalungile, alithembekile, idatha engaphelele. Lezi amaphutha kungaba kokubili singahlosile ngenhloso uzibophezele. Kulo mBhalo, Ngakho-ke, ezinye izinkampani ozama ukufihla amaqiniso lokungaziphathi kahle. Kungenzeka, isibonelo:

• overestimation ivolumu ukwesulwa impahla ngokuhambisana eyodwa noma nezinye lezisekelo (ukuntshontshwa eluhlaza);
• ukwehluleka esikweletu oda imali isikhulu wemfanelo balandela nalo cash namarisidi wasebhange Inhlangano (Eqinisweni lokukhwabanisa zezimali).

okuhlukile

Njengenkulumo amaphutha ukungenzi noma ukungalungi ku ibonisa amaqiniso yomsebenzi wezomnotho ezitatimendeni zezimali noma Accounting ezikhonjwe ngenxa idatha entsha ukuthi ayengenawo inkampani ngesikhathi isicelo (ukwehluleka ukukhokha) ulwazi imisebenzi efanele. Kuyoba okufanele zihlonishwe njengobukhosi zikhubazeke futhi ushintsho izilinganiso. Ikakhulukazi, sikhuluma izinqolobane:

- I-ukungakhuli ukutshalwa kwezimali;

- izikweletu ngabazeka;

- I-ukungakhuli ezikhona.

Zonke lamanani kulinganiselwa kungukuthi afakwe ibhalansi umugqa. Bona ulungise kuphela ezithile indices yayo.

Izindlela ukuze kutholwe sesimweni

Ukuze kusenesikhathi amaphutha ukubika zezimali kanye ne-accounting kunconywa:

1. Ukwenza yokusungula njalo kwempahla ekhona kanye nezikweletu enkampanini, kuhlanganise nokubuyisana yokukhokha ukuze osonkontileka.
2. Hlaziya yonke idatha eziqukethwe amarejista accounting. Kubandakanya ngaphansi kohlaka misebenzi yenziwa sokuqinisekisa comparability nemingcele ukuze period (kulinganiselwa ofanayo ezingenayo kanye amazinga ukusetshenziswa kwezimali).
3. Hlola Izintambo zikagesi ezisobala kanye angajwayelekile emikhulu imisebenzi.
4. Qhathanisa ukusebenza yokubika - ukwenza izibalo nokulawula okunengqondo.

Izindlela ukulungisa ezimali amaphutha

Ukuziphatha izinguquko kungaba kwenziwe nge izindlela ezilandelayo:

• Kwengxenye. Ukulungiswa kuleli cala, amaphutha kwemibiko yezimali nokubika Kwenziwa wiring eyengeziwe, aphelele noma ukubuyisela emuva, eyenziwa ngaphambi ukusebenza kuphela ukubaluleka umehluko emihle noma emibi.
• Qedela. Kulokhu, indlela kubuyekezwe yonke imisebenzi eyenziwa ngaphambi, ne actuation idatha kamuva lesifanele.

Uma usebenzisa noma iyiphi okokukhetha kufanele kube amazwana ebhekisela labo ephepheni, okuyinto izilungiso kuyenziwa. Ukukhomba amaphutha ukulungiselela usizo lwezimali ukuze yokulungiswa amaphutha.

Isimo sokunquma ezithinta ukulungiswa

Ukulungisa amaphutha kwemibiko yezimali nokubika Kwenziwa izindlela ezehlukene kuncike ukubaluleka amaphutha. Ngokusho le nkomba, ukukhomba izigaba ezimbili zamehlo. Amaphutha kungenzeka abalulekile noma engabalulekile. Lezi zindlela lapho amaphutha esigabeni sokuqala liyakushunyayelwa wabonisa izibambiso efanele. Iphutha okuphawulekayo ezimali - kuba ethile yokuthi, umuntu ngamunye noma lihambisana namanye ukukhubazeka can kwelinye isikhathi ithonya izinqumo kwezomnotho abasebenzisi abanentshisekelo, okuyinto ngamukeleke kubo ngesisekelo idatha zezimali okwethulwa kule nkathi yesikhathi. Ngqo zindlela, okubonisa degree of ukubaluleka kunqunywa ibhizinisi ngokuzimela. Inhlangano kuleli cala livela kokubili ubukhulu kanye nesimo isihloko efanele (s). Isimo inqubomgomo kwezimali ibhizinisi ingakleliswa ngaleyo ndlela:

"Iphutha kufanele zihlonishwe njengobukhosi kubalulekile uma kuphakamisa misreporting Inkomba ngaphezu kuka-10% of the lwemali wamukela noma Inkomba value".

Inkathi ukuthola izici

Lokhu umbandela futhi inomthelela imithetho ngokuhambisana lapho ukulungiswa amaphutha kwemibiko yezimali nokubika. Ikakhulukazi, ukukhubazeka kungaba:

1. nyaka, wembula lokhu:

• ngaphambi kokuphothulwa;
• ngemuva, kodwa ngaphambi kokungena izitatimende kwenziwe.

2. Ngonyaka owandulele, okutholakele:

• ngemuva kokusayina amaphepha, kodwa ngaphambi uwenze atholakale onentshisekelo;
• ngemva kokunikeza abasebenzisi ngaphambi ukwamukelwa yokubika;
• emva ukuvunyelwa izibambiso.

onentshisekelo

Lezi zihlanganisa:

1. Abahlanganyeli LLC.
2. Kutholakale izidumbu ezimbili igunya isimo, uhulumeni wasekhaya noma eminye abagunyaziwe ukusebenzisa amalungelo umnikazi.
3. Bamasheya.

ezimweni ezikhethekile

Kungakhathaliseki degree of ukubaluleka:

• Ukulungisa amaphutha kwemibiko yezimali nokubika ezikhonjwe ngaphambi kokuphothulwa kwalo nyaka, eyenziwa amamaki ngokulandelana ama-akhawunti e ngenyanga abakuthola zazo.
• Ukulungisa lokunemphilo, umiswa ekupheleni konyaka ngaphambi kokusayina amaphepha, okuqoshiwe lwenziwa kuZibandlela ngonyaka zenziwa lapho.

La malungiselelo kusho ukuthi noma yini amaphutha abalulekile enziwa ukulungiswa wekota izitatimende zezimali zesikhashana, kungukuthi sibuyekezwe. Uma isikwele II. inkampani wathola ethile ebalulekile, ezavela mina ikota., izinguquko ezokwenza kubangelwe ukulungiswa yayo kuyobonakala amaphepha izinyanga ezingu-6 (izinyanga 9) futhi ngeke kuphazamise ukusebenza ngekota mina.

Izici ukuqeda ukukhubazeka ezincane

Uma accountant kuthola iphutha lapho akubhekwa abalulekile, ngokwesikhathi samanje ezimali izinqubomgomo, futhi senziwa esikhathini esedlule, bese k. 14 PBU ukulungiswa kwenza amamaki ama-akhawunti efanele ngenyanga lapho kutholakala emva izitatimende ukusayina. Ubuhlungu Nokulahlekelwa inzuzo ezavela ngenxa nokuqedwa ukukhubazeka afakiwe nezinye engenayo noma izindleko ngoba inkathi yamanje. Ngokwesibonelo:

"Ngo-January 2011, inkampani othengiwe ngokushesha wasebenzisa zokubhala akuvezi e accounting le misebenzi Le icala u sitholakale ngoNovemba 2012. Kulesi simo, abasebenzi wemfanelo kuyinto ezimali iphutha inkomba ukulungiswa kubonakala amaphepha Novemba kanje ...:

I-Debit CQ. 10.9 "yaseNdlunkulu nemishini."

Credit akhawunti zokuhlala ku kokungathembeki (76, 73, 71, 70, 62, 60).

Ukushintshwa kwalo kwabonisa indlela ukwamukelwa zokubhala izimpahla ngokuvumelana invoyisi for inombolo 101 ka-January 20, 2011.

akhawunti debit for the ukulungisa izindleko (44, 26).

Credit CQ. 10.9 "yaseNdlunkulu nemishini."

Ibonisa ukusetshenziswa izimpahla nezidingo ehhovisi ngoJanuwari 2011.

I-Debit CQ. 91,2 "Okunye izindleko".

akhawunti Loan izindleko (44 26).

ukulahlekelwa Ezilotshwe 2011, okuyizinto ezihlobene inkomba imisiwe zokukhokhelwa ku yokuthenga nokusebenzisa okwalandela zasehhovisi (Januwari 2011, uBill №101 kusukela kwabaneminyaka engamashumi 20.01.2011). "

esibalulekile

Ngo izifundo emkhakheni ibhizinisi elincane, ngaphezu wezabelo ezijwayelekile e izibambiso yomphakathi, banelungelo afeze yokulungiswa amaphutha kwemibiko yezimali nokubika, waqaphela ngokuhambisana nenqubomgomo yezimali ibhizinisi abalulekile eyenziwe odlule womjikelezo waminyaka uhlonzwe emva ukuvunyelwa izibambiso ngo nyaka, ngokwemibiko ye-echaziwe zokuhlola isikimu ngenhla ngaphandle zokubala kabusha. Lesi sikhundla iqinile e AR 22 (Nos. 2, k. 9). Inqubomgomo sezimali zenhlangano kufanele kube ukulungisa iphuzu ukuthi inkampani ngeke bakwazi ukusebenzisa leli thuba.

Izici izinguquko amaphutha abalulekile

Inqubo ukulungisa amaphutha ezinjalo kuzoncika inkathi lapho zitholakale. Ngakho, ethile abalulekile ngonyaka odlule, kwatholakala ngemva ukusayina amaphepha esingashintshi kuze kufinyelelwe esikhathini samanje, kodwa ngaphambi kokuletha we abathintekayo, zilungiswe ngokuhambisana para. 6 PBU 22. Ikakhulukazi, isithenjwa wezimali yokulungiswa amaphutha ibonisa ukususwa emamaki wakhe ekulandiseni ezifanelekile Disemba le nkathi. Uma iphepha zanikezwa ezinye abasebenzisi (ayifake abahloli intela, emizimbeni kwezibalo nabanye), kufanele kuthathelwe indawo lezo izimbungulu abalulekile. Amazwi anjalo abizwa ngokuthi ebuyekeziwe. Ukungabi hlonishwa njengomphakathi abalulekile, wavuma ngonyaka odlule futhi wachaza ukunikeza izibambiso for nyaka kubabambiqhaza, njengoba zilungiswe ngokuhambisana para. 6 PBU. Isikhulu Zibe Abantu Abadala Abavuthiwe uzohlola ibhalansi okudingayo. Ulwazi olulandelayo kwembuleka amafomu elibuyekeziwe:

• ukuthi lezi izibambiso esikhundleni ngokuphelele kwangaphambili;
• mayelana izizathu kwakudingekile ukuhlola esele futhi udale entsha.

Leli phephandaba ebuyekeziwe ethunyelwe idluliselwe kuzo zonke amakheli okuyinto bathunyelwa ngaphambili. Obalulekile ngaphambi kwesikhathi amaphutha wathola emva ukuvunyelwa akhawunti yonyaka, ukulungiswa amamaki ama-akhawunti efanele esikhathini samanje. Okufana akhawunti ngesikhathi esifanayo izenzo CQ. 84 "kusilela zanqwabelana (agcinwayo nomholo)."

Umkhuba wokuthanda izibalo eziqhathanisekayo

Wenza sengathi ngaphambi kwesikhathi Iphutha zazingakaze wavuma kahle izakhi yokubika. Le nqubo ibizwa ngokuthi umkhuba zokuhlola. Wenza mayelana izibalo eziqhathanisekayo kusukela esikhathini esidlule, uma ungeniswe sici. Ngamanye amazwi, uma AMANGA kwenzeka ngo-2011, njengoba kwembulwe November ka 2012, ukubika we 2012 wokuguqula eyenziwa 31.12.2011. Izakhi ku 31.12.2012 izoqukatha ulwazi ukulungiswa. Njengoba Okuhlukile amacala lapho akunakwenzeka:

• usungule uxhumano nge efanele kwesikhathi othize;
• ukuhlola umthelela ukukhubazeka cumulatively bonke yokubika izinkathi odlule.

malungiselelo akhethekile

Okumele kuqashelwe yokuthi ukulungiswa okukhulu ngaphambi kwesikhathi amaphutha wathola emva imigqa ibhalansi sivunyiwe, abakwazi esikhundleni, bokubuyekeza kanye resubmission abasebenzisi nesithakazelo. Uma isici Ungeniswe ngaphambi kokuba kuqale inkathi bokuqala evezwa amaphepha for nyaka, izinguquko angaphansi ibhalansi kuvulwa izihloko ezifanele nezikweletu, inhloko-dolobha, amafa. Okwamanje, izitatimende zezimali zibonisa izibalo eyamukelwayo ekupheleni odlule iminyaka emibili. Ngakho, uma AMANGA akuvumelekile 2009 futhi wathola ngo-2012, i-wayiphinda ukuvulwa ibhalansi ekuqaleni 2010, 2011 no-2012. Okutholakele kuyobonakala inothi ochazayo ohambisana akhawunti zokugcina ngonyaka ecacisiwe. Uma ukuzimisela umthelela amaphutha abalulekile akunakwenzeka ngenxa yesizathu esisodwa noma ngaphezulu nezikhathi ngaphambi okwethulwa imibiko, ibhizinisi kudingeka ulungise ibhalansi ukuvulwa izinto ezithile. Lezi zihlanganisa izimpahla, izikweletu kanye nempahla ekuqaleni kwesikhathi bokuqala okuyiwona ukuguqulwa kungenzeka ukwenza. Ukungakwazi ukunquma umphumela yephutha impahla esikhaleni odlule wezimali ukhona uma udinga izibalo okunzima noma eziyinkimbinkimbi, ukusebenza okuyinto akunakwenzeka kukhishwe ulwazi mayelana izimo ezazikhona ngesikhathi okuvela ukukhubazeka, noma kudingeka sisebenzise ulwazi wathola emva izitatimende-balance sheet.

ukuvezwa

Ngokusho nezidingo para. 15 PBU, inothi ochazayo ukuthi izitatimende zezimali ngoba imisebenzi yonyaka we ibhizinisi kumele aqukethe ulwazi oluthile mayelana abalulekile ngaphambi kwesikhathi amaphutha eye yalungiswa emjikelezweni zamanje. Ikakhulu, i-amaphepha wathi:

1. Inani ukulungiswa maqondana isihloko ngasinye - I-kwenkathi ngayinye ngaphambi kuze kufike lesi is yaqaphela umkhuba.
2. uhlobo iphutha.
3. Inani ukulungiswa maqondana nomholo eziyisisekelo futhi buhlanjululwe (ukulahlekelwa) isabelo ngasinye. Inkomba ubonisa ukuthi uma ibhizinisi liyadingeka ukudalula ulwazi mayelana iholo ukuthi kubangelwa omunye share.
4. Inani ushintsho ekuvuleni ukulingana abokuqala nezikhathi yokubika.

Uma ungakwazi ukunquma umthelela ngendlela efanele abalulekile eyodwa noma ngaphezulu imijikelezo langaphambilini, okuyinto ziyabonakala emaphepheni ukuthi inothi ochazayo kufanele udalule izizathu okwaholela lesi simo. Ngesikhathi esifanayo kumelwe futhi ucacise indlela yokwenza impahla ukulungisa iphutha, kanye yenkathi izinguquko eqoshiwe.

Ngokwesibonelo

Ngo-September 2012, kwavezwa ukuthi ngo-2010, ukuhlaziywa kwemali eyinhloko yemalimboleko yesikhathi eside kanye nemalimboleko ethengwe yibhizinisi langaphandle kwemali akuzange kubuyekezwe. Ngenqubo yokubala umehluko wezinga lokushintshaniswa kusukela emalini lawa matyala ngezinga lika-2012, i-akhawuntiant ithola umehluko omubi. Lesi siphambeko kubhekwa njengabalulekile, inhlangano ayisebenzisi njengamabhizinisi amancane. Iphutha elicacisiwe liholele ku:

1. Ukuphazamiseka kwesibalo sezinkomba ngobukhulu bezinga lokushintshaniswa kwezinga elibi lezinto ezilandelayo:

- inani lemali ebolekiwe lihlehlisiwe (umugqa 1410);

- Isamba semali engenasabelo esiphezulu kakhulu (umugqa 1370).

2. Ukuphazamisa inani lezinkomba ngenani lemali engenayo ebhaliswe ngenani elivela ebangeni lobuhlukile bokushintshaniswa:

- Inzuzo enganikezwa yona ishicilelwe (umugqa 1370);

- Isikweletu esifushane siphelelwa yisikhathi ngenani lemali yentela (umugqa 1520).

Kudingekile ukwenza ukubuyiswa kabusha okubuyiselwe emuva kokuqala komhlaka 31.12.2010 no-31.12.2011. Ukuthengiswa okulandelayo kubhalwe ebhizinisini ngo-2012:

Ukuqaphela umehluko omubi ovela ekuhlaziyweni kwemali mboleko yesikhathi eside kanye nemalimboleko ka 2012:

I-Debit sc. 84 "Ukulahlekelwa okungakafundiwe (imali egcinwe imali)".

Isikweletu ac. 67 "Ukubalwa kwemali mboleko yesikhathi eside kanye nemali mboleko."

Intela engenayo ebalwa imali engenayo ngenani elibi ngo-2010:

I-Debit sc. 68.4 "Intela yentela" (ngokungabikho kwekhadi lesikweletu kule akhawunti, inkampani izoba nentela yentela (echaziwe) - debit ka 09).

Isikweletu ac. 84 "Ukulahlekelwa okungakafundiwe (imali egcinwe imali)".

Ekuphethweni

Njengoba ungabona, ukulungisa amaphutha kuyinkqubo enzima. Kudinga ukuthi isisebenzi sikholele ngokukhethekile kanye nolwazi lwezimiso ezilawula lezi zinqubo. Njengoba kukhulunywe ngenhla, akunakwenzeka ukukhipha ukuthi kungenzeka amaphutha kumabhizinisi ngokuphelele. Ngakho-ke, ochwepheshe kufanele babe nolwazi olwanele lokuthola ngesikhathi esifanele nokulungisa ukukhubazeka kwamarekhodi e-accounting.