Ukuzibophezela kwemali - Iyini? Kwemali ukuzinikela: imikhawulo, kucatshangelwa izimo futhi inqubo ukwemukelwa

Ngokusho Art. 6 BC isabelomali ngokuthi izibopho izindleko, sigcinwe kuwo wonke onyakeni wezimali. It is yamukelwe othola imali ngokusebenzisa isiphelo sesimiso kamasipala (isimo) yesivumelwano, nezinye izinkontileka izinhlangano ezingokomthetho kanye izakhamuzi, osomabhizinisi ngabanye noma ngumthetho noma ezinye isenzo zomthetho. Ngokulandelayo, sihlolisise, lokho ukuzibophezela isabelomali.

Uhlolojikelele

Izenzo ngenhla ngemvume bese zilandelwa isimo isikhungo izimali kusukela isabelomali senenziwe ngaphakathi kwemingcele futhi kuncike okumisiwe kokuzibophezela. Lokhu isimo elikhona art. 161, para. 5 BC. Ngakho kusukela ngenhla ukuthi ukuzibophezela kwesabelomali nezikhungo zomphakathi avele ekuphetheni izivumelwano umsebenzi nabasebenzi.

definition

ukuzibophezela kwemali - eqinisweni, oyisibopho. He is Umamukeli izimali ezifanele kumele wenze izinkokhelo kunesidingo. Basuke shelwe kuthengiselana yombango, okuyinto waphetha ngaphansi kwegunya noma ngokuhambisana nomthetho, ngesisekelo ezinye izimiselo, izivumelwano nokunye. Kule kusobala ukuthi inkokhelo amaholo (nesabelo) - ukuzibophezela kwesabelomali nezikhungo zomphakathi, wedlula ku isigaba zezimali.

I-oda kuveziwe embikweni okhuthaza balance sheet

Ngokusho para. 140 imiyalelo 162n, kanye ngokuhambisana Ministry of Finance izincazelo inikeziwe iledere 21 Januwari 2013 ku ukusungulwa imithetho yokwenza ukuzibophezela accounting izikhungo yokuphathwa komphakathi sphere, kwizinto wathola kwezindleko esikhathini wezimali zihlanganisa nalabo enikeziwe ukuqaliswa imali kusuka ibhajethi olufanele phakathi nonyaka, kuhlanganise lezo seyemukeliwe futhi ungazange zigcwalisekile ngonyaka odlule futhi ziboniswe ngezinga elithile.

Inani izinzuzo enqwabelene

Le mali ibonisa isibopho kwesabelomali ukukhokhela bangakunaki izihloko ezifanele abasebenzi, abantu abantula abanezikhundla wombuso Russian Federation, izisebenzi zombuso, amasosha ukukhonza, kwezinye izigaba lwabantu kubamukeli yokukhokha idividendi, zohambo (zokuxoshwa emsebenzini lezinkokhelo kusengaphambili , kuhlanganise ) ukuze kuqaliswe ukusebenza nezinye izindleko (wokujikeleza, nesabelo nokunye), ngokuvumelana izinkontileka zokuqashwa, service izinkontileka neziqondiso.

Inani izinkokhelo enqwabelene awashintsheki izihloko ku ukuxoshwa elotshwe izinkokhelo umthetho. Lezi zihlanganisa, ngokukhethekile, zihlanganisa izintela, imisebenzi, izimali, izinhlawulo, kubandakanya izindlela bathunyelwe umshwalense futhi izimali ze-non-kwesabelomali. Le mali kuyabonakala izindleko izinkokhelo ngenxa imithetho kamasipala (isimo) abasebenzi, lezo esikhundleni izikhundla ehambisana, abasebenzi bezinhlangano eziphethwe uhulumeni, izakhamuzi kokuba isimo servicemen futhi draftees, abafundi (abafundi) we zikahulumeni zemfundo.

Ivolumu isethi LBO

kubonakala Ngakho isibopho sokubuyisela nesabelo imali. Lokhu kusho, isibonelo, amaholo, izimali, emholweni. Lokhu ukuzinikela kwesabelomali - lokhu umsebenzi ozuzisa abamukeli izinto elihambisana kwezindleko Kucatshangwa ukuba abantu babulawelwe kuzo ngesikhathi yokubika esikhathini samanje.

Izimali ukuzibophezela kwesabelomali

It wenziwa ngokuhambisana amadokhumenti, okuyinto uqinisekise ukwemukelwa kwabo. Futhi ukuzinikela isabelomali kanye ehluphayo zezimali baziwa ngokwendlela ohlwini, eyasungulwa inkampani njengengxenye inqubomgomo yayo zezimali. Ngesikhathi esifanayo uyabucabangela nezidingo iziphathimandla abanekhono ukugunyaza kwemibandela yokukhokha ukuthi aye amukelwa umthetho, esinye isenzo normative, inkontileka nokunye. Indawo le ilungiswe n. 318 imiyalelo 157n. Sebenzisa izinto ezikhethekile kwakhiwa ukubonakalisa izimali ezimboze ukuzinikela kwesabelomali. Lokhu akhawunti kohlaziyo ekhethekile, okuyinto zinikezwa 157n Ukufundiswa:

• imikhawulo Unciphise izibopho ngesabelomali for nyaka (CQ. 1501 11 000).
• amavolumu Kuthunyelwe izihloko consumable isikhathi asebenzayo (CQ. 1501 14 000).
• Imikhawulo okuholela kokuzibophezela kwesabelomali nyaka (CQ. 1501 15 000).
• Ukwabiwa okuholela esinikeziwe (CQ. 1503 14 000).

izimo ukukhishwa

Njengoba kushiwo ngenhla, ukuzinikela kwesabelomali - kuba, isibonelo, duty ukukhokha okuqukethwe (ukwaneliseka), abasebenzi amaholo abamukeli izihloko ezifanele kwesikhathi wezimali esikuwo. Ziklanyelwe ukwenza ngenxa yezindleko sekubika kanye likhona CQ lasebhange. 0502 11 211. ezimali wabo wenziwa volume of imikhawulo sivunyiwe. Ukugcwaliseka izimo liyakushunyayelwa eliqinisekiswe yi elihambisana imibhalo ukukhokhelwa.

Indlela lapho ibonisa izindleko esehlanganise ukuzinikela kwesabelomali - a bhala-off ekulandiseni izimali siqu. Ibhalansi lwezihloko ukusebenza eqondiswa ngesikhathi MF. 1302 11 830. Libonisa izikweletu ukwehla credit amaholo. imisebenzi futhi olwenziwe yi-MF. 1304 05 211. Kukhona awashintsheki zasemizaneni igunya weemali ngaphasi iholo.

Ngokwesibonelo

Usayizi Isikhwama ngonyaka amaholo isabelomali - ruble 10 million .. Ngo-November 2013 manje zafundiswa abasebenzi ruble 500 000. iholo. Lezi zimali zibhekene ngqo kwentela engenayo ngaphansi siqu bathunyelwa cashier kwenhlangano. It wathola ruble 465.000. Salary, okwakuqabukela etholwe izisebenzi ngosuku lokukhishwa kwayo, ezibhalwe ku-depositor nabanye futhi wathumela kuJehowashi akhawunti ye inkampani. Kwakufana ruble ayizigidi 40. Ngo-December 2013 isisebenzi bacela iholo. Displacement idatha ishidi kuyobonakala njengoba kukhonjisiwe ethebuleni.

LBO

Yiziphi imikhawulo ukuzibophezela kwesabelomali? LBO amavolumu amalungelo wokuhweba ukutholwa noma ukuphoqelelwa kwezindleko izinto aboniswe. Tiniketwe eSitatimendeni Ngokwamanani emali. Ngenxa ukulinganiselwa izibopho yemali some ukulawula izimali okuyinto kuhlobene nezinga langempela isabelomali izimali. Ekusebenteni, ezimbili ongakhetha yokwenza LBO ingasetshenziswa: nyangazonke noma emva kwezinyanga ezintathu. Uphiko sokuqala, ngokulandelana, njalo ngenyanga. ivolumu Okwesibili akufanele kube ephakeme izabelo esabelweni sezimali ikota.

Ekuphetheni

Ulwazi mayelana alethwe lafeza ukuzibophezela bukaJehova kubonakala ezifanele ifomu yokubika. Leli fomu, ngokuvumelana neziyalezo 191n (n. 68), inkampani nge isimo isimo, isandla sakhe phezu Umphathi we imiphumela nengxenye ngonyaka. Iziyalezo yesondlo kanye nokusetshenziswa amashadi akhawunti, kanye ukulungiselelwa kwezitatimende zezimali evunywe oda we-Ministry of Finance.