I 'capital kunye noovimba "kwi balance sheet weshishini encinane: ikhowudi umgca, ukubala njani? "Capital kunye noovimba 'esikalini - ukuba ...

kumashishini amancinci, kwakunye nayiphi na inkampani yorhwebo, ukuba ubume amaqumrhu asemthethweni kufuneka ukwenza iingxelo zemali ngokusekelwe kwidatha accounting. Nangona kunjalo, amashishini ubume achaphazelekayo kufuneka eziliqela kukhetho ngokwemiqathango kokugcwaliswa amaxwebhu accounting. Ntoni ukubonisa? Zeziphi bokuqonda yokuzalisa iibhloko zibalulekileyo ingxelo zemali efundisayo - imigca kwi "Capital kunye noovimba 'ishishini elincinane?

Yintoni na iingxelo-mali?

Okokuqala - ithiyori omncinane malunga accounting. Facts about kuya kuba luncedo kuthi ngokwemiqathango ekuqondeni imingeni ejongene iinkonzo zemali yayo nayiphi na inkampani yorhwebo.

Ngaphezu sibonile ukuba iingxelo zezimali kufuneka zibe iinkampani ubume amaqumrhu asemthethweni. Le ezincinane ebalulekileyo kuba IP, leyo, ukususela kwinqanaba ngenxa yomthetho Russian, abantu kufuneka akhokele accounting, kwakunye ukugcwalisa ngokusekelwe iirejista yayo ingxelo ahambelanayo. izibophelelo IP ngokwemiqathango kwengxelo yemali bancipha ukugcina Book of ingeniso kunye nenkcitho.

Phantsi iingxelo zemali ze-iqumrhu elisemthethweni lidla bendiqonda iseti lolwazi abonisa iziphumo zemisebenzi kwi-sikhokelo lokunika ingxelo. Olu lwazi generated ngenxa kakhulu kumaxabiso ezibhalwe kwirejista kwengxelo.

uhlobo babona ingxelo ibhekisela ukuhlolwa kwi nkampani, kunye irhafu kunye nolawulo. Ulwazi oko kubhalwe kuyo, kusetyenziswa ukuvavanya imeko yemali yenkampani, amathuba ayo ukukhula, ukuchaneka izalathisi ebalulekileyo yomsebenzi kwezoqoqosho, kunye ingxelo irhafu. Le nkcukacha zibe umdla abaphathi, abanini inkampani, imibutho karhulumente.

Indima ebalulekileyo edlalwa iingxelo zemali Inkampani, ngentsebenziswano kunye nababolekisi ezinokubakho kunye nabatyali zimali. Abo banomdla utyalo nkampani, iya kufuna ukuthathelwa ingqalelo imithombo enokuthenjwa, ukuhlola ngokwaneleyo imeko yemali lweshishini. Phakathi ezo iikhrayitheriya waniliseke ngokupheleleyo, - iingxelo-mali. Baya kuma kwaye ingqinisiswe amalungu abanobuchule kule nkampani, ngamanye amaxesha - kunye nokubandakanyeka labacebisi abazimeleyo lwangaphandle ukuhlalutya indlela apho zizaliswe ngokuchanekileyo omnye okanye enye inxalenye eseleyo ( "Capital kunye noovimba", umzekelo), ngoko yintoni imiba nokuba ingaphuculwa kwi inkqubo esetyenzisiweyo ingxelo bokwakha .

Okuhle kule mithombo phantsi ingqalelo - njalo. Iingxelo-mali ungakwazi kuzotywa kanye ngonyaka kwaye nangaphezulu - ngokuxhomekeke kwiimfuno mthetho, kwakunye neminqweno ngamaqela anomdla, ezifana abanini kunye amatyala. Iingxelo zemali jikelele zilungiselelwe ifomu nemigangatho evunywe yi-iziphathamandla ezilawulayo - ikakhulu-Ofisi yoMphathiswa wezeMali. Labonisa ezahlukeneyo iziphawuli zoqoqosho: asset liability umncono, imali kunye noovimba benkampani.

iirekhodi Accounting kufuneka ngamazinga kunye imithombo ephambili, ngokunjalo iirejista ezisetyenziswa yi amashishini iinkonzo zemali. Umsebenzi ibalulekileyo uhlobo ethathelwa ingqalelo ingxelo - ekuchongeni izibakala ezifanelekileyo, uzinzo lwemali inkampani, ukuba lo okanye lungiselelo, le Dynamics ingeniso kunye nenkcitho.

Ziziphi iimpawu mali kwishishini amancinci?

Accounting amashishini lilungu ishishini elincinane, unako kakhulu sahlukile iinkqubo ehambelana okuluphawu imisebenzi aphakathi zeenkampani ezinkulu. Okokuqala, kuyimfuneko ukuba siqwalasele iikhrayitheriya zokuhlela entity loqoqosho kumashishini amancinci. Ezi ziquka le nkampani:

• apho ikomkhulu eligunyazisiweyo ngaphezu kwe-25% iyimfihlo;
• abasebenzi, abantu abali-15 ukuya ku-100, kunye ingeniso yonyaka ka-million 120-800 engange (ukuba abasebenzi iqumrhu kwezoqoqosho ezincinane noncedo, kuya kusebenza micro-enterprises).

Eyona feature of accounting ishishini elincinane - ithuba lokuba ndimgxothele ngendlela lula. Eyahluke kakhulu kwiskim jikelele of accounting, ezibandakanya:

• ukuzaliswa lomncono, iziphumo zemali, kwakunye nezicelo ezahlukeneyo kuncedisana nabo;
• ubhaliso kwiimeko ezichazwe ngumthetho ingxelo yomphicothi-zincwadi;
• ukulungiselela i note enengcaciso ukuya kwiphepha lomncono kunye neziphumo zezimali.

Phakathi amacandelo eziphambili kweengxelo zemali - "Capital kunye noovimba 'phaya kwiphepha lomncono. Le yunithi ulwazi, nto leyo ibonakalisa yokusebenza kwemali, eyona nto ibalulekileyo, ngokwemiqathango yokuvavanya ukusebenza kwezoqoqosho kule nkampani. Inkqubo jikelele lokuqhuba accounting kufuna enyanzelekileyo ukugcwalisa. Lula kubandakanya ugcwalisa kwicandelo "Capital kunye noovimba 'phaya kwiphepha lomncono. Eli licandelo ofunekayo-mveliso yorhwebo ingxelo, nangona inkqubo olulula nokwenza ingxelo iphawulwa linani kukhetho ebalulekileyo kumashishini amancinci. ezizezi:

• ithuba lokuba akhuphe isicelo nebhalans-shithi qaphela ecacisiweyo kuyo (ukuba akukho mfuneko Injongo);
• kungenzeka ukuba ziquka amanani amaxwebhu ingxelo iziphumo noqoqosho phakathi amaqela amanqaku (oko kukuthi, akukho mfuneko yomthetho ukukhankanya parameters kwi amanqaku ezithile).

Ke ukuba iirekhodi, ishishini elincinane kuligcina njengoko ifom kwecacileyo, ngaphandle iirejista, kwaye ngokomlinganiselo. Nangona kunjalo, le nkampani kunye nobume efanelekileyo kwaye uyakonwabela iinketho ngokusemthethweni lula of accounting, kufuneka ukuba igcinwe engqondweni ukuba nitrogen of izivumelwano kufuneka baphumeze iikhrayitheriya yokuba nengqiqo. Umthetho efanayo, iingcali bacebisa ukuba ukulandela nokuba kwengxelo.

Ngoko ke, iyavakala kangangoko kunokwenzeka onke efanayo ukukhankanya parameters amanqaku ngamnye ngaphakathi kwicandelo "Capital kunye noovimba" kwi balance sheet yeshishini encinane. Makhe sihlolisise ngokweenkcukacha indlela apho kuzaliswa ingxelo kummandla ahambelanayo.

Ukugcwalisa i "Capital kunye noovimba 'esikalini: yintoni inkcazelo bubonisa?

UDIDI "Capital kunye noovimba" kwi balance - an block ulwazi ubunjwe imigca-7. Umsebenzi lombali - mazibandakanye imiba efana:

• ubungakanani capital nesabelo le nkampani;
• ixabiso lezabelo zayo yenkampani nto-zonke owabathengayo kubanini bazo;
• ubungakanani Extension, imali egciniweyo;
• igcinwe kwemivuzo okanye isixa lombutho ilahleko nqunu.

Ubungakanani eyinkunzi ogunyazisiweyo lenkampani kubonakaliswe kumgca 1310. Ezi mpawu ukufunda wakhe yokuzaliswa ngakumbi.

I-capital eligunyazisiweyo kwiphepha lomncono: line 1310

Le string balance ( "Capital kunye noovimba") kukulinganisa nesabelo kulo, ulungelelene eboniswe kumaxwebhu usemthethweni lweshishini. Akukhathaliseki isibakala yentlawulo kwenxenye nasiphi na abasunguli inkampani yesabelo yayo. Nokuba omnye abatyali mali, umgaqo, wenze imali efunekayo eyinkunzi sabelana - inani olungqamelanayo kwi kwicandelo "Capital kunye noovimba 'kwiphepha lomncono kulungisiwe.

Ukuze ngokuchanekileyo bazalise umgca balance ingqalelo ukusetyenziswa ngetyala kwi-akhawunti 80 asetyenziswe kwiirejista kwengxelo. Okulandelayo, ufuna zimali ukubonakalisa ulwazi oluchanekileyo kwizabelo inkampani ngokwakhe.

izabelo uQobo kwiphepha lomncono: line 1320

Ukuzalisa umgca efanelekileyo phantsi "Capital kunye noovimba 'esikalini - inqubo wabonakalisa ezinye iimpawu kwiinkampani kwi status of SA kunye LTD.

Ngoko ke, lo joint- bokwakha ingxelo ebonisa idatha phezu kwayo kumgca 1320 ibonisa ulwazi kwizabelo zakhe, awawuthengayo ngqo abanini zabo. ulwazi capture Ltd. ngexabiso sezabelo ngaphakathi elikomkhulu ogunyazisiweyo, ezo ngentlawulelo, bona, wabaseki nkampani.

Ukuze agcwalise icandelo umgca njenge "Capital kunye noovimba" kufuneka zisetyenziswe eseleyo debit i data kwi-akhawunti 81. Ngoko kuyimfuneko ukubonakalisa ulwazi ngolwakhiwo olongezelelweyo egciniweyo kwingxelo zemali. Makhe sifunde bokuqonda nenkqubo ngokubanzi.

OloNgezelelweyo reserve capital kwiphepha lomncono: line 1350

iinkcukacha ezifanelekileyo - loo nto ibalulekileyo mthombo ezifana lomncono ( "Capital kunye noovimba"). Ntoni kubo?

Ngokuphathelele kunokongezwa - oko iqwalaselwe ngeendlela 3:

• phezu asethi vandlakanyo lutsha surplus ezithathwa nje non-current;
• ngenxa yengeniso, asakhulayo inkqubo nokukhutshwa izibambiso (ukuba, umzekelo, izabelo zenkampani ngazo ngexabiso ezingaphezu kwexabiso elibekiweyo), oko kusenziwa ngokudlela indlala igalelo Abaseki - ukuba inkampani;
• ngenxa ekufumaneni VAT ngexesha kusenziwa udluliselo yepropati kwikomkhulu ogunyazisiweyo.

Ukuze ukubonakalisa ngokuchanekileyo amanani kumgca 1350 kuyimfuneko ukusebenzisa ulwazi njengenxalenye ibhalansi ye-akhawunti 83. Reserve ezinkulu nkampani kananjalo bubonakala i "Capital kunye noovimba". umgca Code kwiphepha lomncono, eyenzelwe ukubonisa ubukhulu le resource - 1360.

ulwazi olufanelekileyo malunga uhlobo equity kwiingxelo zemali zibonisa inkampani, ukuba ingxowa-mali yolondolozo. Ngokubanzi - a iinkampani joint-stock, njengoko eRashiya ngenxa yeemfuneko mthetho kufuneka ukuba zenze oko. Reserve Fund JSC ukhandwa iminikelo mandatory --mali ka-5% yenzuzo, kwaye ngaphezulu. Xa efika kwinqanaba emiselweyo kumaxwebhu usemthethweni kwishishini, iintlawulo ahambelanayo ivingcwe. Kulo mzekelo, ixabiso-mali reserve uya kuba-5% okanye ngaphezulu kwemali yesabelo le nkampani.

Kakade ke, le nkampani ke unelungelo lokubumba-mali olufanelekileyo. ubukhulu kunye umyalelo transfer of capital ukwenzela ukudala le resource efanelekileyo kuchaziwe kumgaqo-nkqubo lolawulo lo mbutho.

Ukuze ukubonakalisa ngokuchanekileyo amanani capital reserve kwiphepha lomncono, kuyimfuneko ukusebenzisa ulwazi malunga ibhalansi ye-akhawunti ngaphakathi ibhokisi 82 ulwazi olulandelayo phantsi "Capital kunye noovimba 'esikalini - umtya ka 1370. Oku kwabhalwa data ngengeniso igcinwe kule nkampani.

imivuzo bazondelele kule kwiphepha lomncono: line 1370

Ulwazi kumgca umncono 1370 mayibonise zonke mveliso neentengiso ingeniso. Inani elifanayo angamelwa njenge ingeniso okanye ilahleko uncoated. Ukuze wenze idatha echanekileyo kwi umtya kulo mbuzo, kuyimfuneko ukusebenzisa ulwazi kwi-akhawunti yakho 84. Kule meko, kusenokufuneka ukutshintshela kwi-debit lomncono okanye ukulingana samatyala akhawunti oluhloniphiweyo. Qaphela ukuba ngelo xesha kufuneka zenziwe sheet balance inkampani kuHlaziyo kaThixo. Ulindele ukuvala akhawunti ezifana 90, 91 no 99.

Enye ibhloko yokwakha ebalulekileyo kwicandelo "Capital kunye noovimba" kwi balance sheet weshishini encinane - umgca 1320. Oku kubonakalisa ixabiso lezabelo ngayo le nkampani.

izabelo yakhe lomncono 1320

Ulwazi kulo mgca sifake njengenkampani joint-stock kunye nenkampani (ukuba inkampani uthenga izabelo ethile evela abaseki, abaya kuphuma ishishini). AO ibonisa ibhokisi efanelekileyo ixabiso izibambiso, leyo athengwa abanini bazo, Ltd. - izabelo ngaphakathi elikomkhulu ogunyazisiweyo, ezizizwe abasunguli.

Ukuze ukubonakalisa ngokuchanekileyo ulwazi kumqolo 1320 zimali kuyimfuneko ukusebenzisa data kwi balance debit kwi-akhawunti ngaphakathi 81.

Ingxelo lishishini elincinci: kwezinye bokuqonda

Ngoko ke sijonge indlela esenza zimali lwamashishini amancinane intsalela iCandelo III - «Capital kunye noovimba". Iza kuba luncedo ukuba ukufunda ngakumbi amanye data eziphawula ukuyilwa of accounting kule nkampani, leyo imo efanelekileyo.

umthetho Russian kuvumela amashishini amancinci ukuphuhlisa amaxwebhu kuphela ngobabo eziza kuyilwa ingxelo. Umzekelo, ukuba inkampani na ukugcwalisa omnye okanye omnye umba lomncono ( "Capital kunye noovimba" ziquka, njengoko ngoku siyazi, ezininzi imigca, hayi bonke bephela baya kuhluthiswa ngoku - kwezinye iimeko, yinqakrzaze ayikwazi ukuvela data kuyimfuneko) , uya kuba nelungelo ingabandakanywa kwiifom asetyenziswa ngenjongo yokunika ingxelo.

kwamashishini amancinane, ukuba usebenzise iindlela lula of accounting unokusebenzisa iirejista ngaphandle entry kabini. Kodwa eli thuba kufuneka isetyenziswe kuphela xa scheme ingxelo ehambelana akabi buhlungu ukuze ufumane ingcaciso efunekayo ukugcwalisa lo ibhloko ulwazi yeengxelo zemali njengoko kwicandelo "Capital kunye noovimba". imali UMSI, ngokunjalo impahla yayo kwiimeko ezininzi ngokuchanekileyo igcwaliswe kuphela xa ngokutsha iingxelo kwimeko of accounting kabini-entry for imicimbi zoshishino ezahlukeneyo.

Enye iinkcukacha oluphawula ulawulo accounting ishishini elincinane - ithuba ukunciphisa inani elipheleleyo eyilwayo ezinxulumene zokwenziwa. Isibakala sokuba mveliso ezinkulu, kunyanzelekile ukuba bafake iingxelo ezifanelekileyo kuluhlu, eyasekwa yi ngumthetho. Xa noseko lwalo yenziwe itshathi intra-ngokokusebenza akhawunti. Kwelinye icala, amashishini amancinane ukuba ukugcinwa yenziwa iseti eliqingqiweyo imisebenzi yezoqoqosho, ilungelo lokusebenzisa inyanzelekile yemizimveliso ezinkulu akhawunti eyenziweyo kuzo kwaye baxabane kwisicwangciso somsebenzi. Nangona kunjalo, zikhona mazibonise ngokupheleleyo kakuhle eli iinkqubo zoshishino. I-zimali akuzukuba yingxaki kunye ukubala njani imali kunye noovimba kwiphepha lomncono kunye nokusetyenziswa kwezi rejista.

Kusenokwenzeka ukuba kuqatshelwe ukuba iinkampani ezininzi sele lalingenziwa ingqalelo into yokuba kuyo ukuze aphephe iimeko apho yokugcwalisa ibhloko iinkcukacha kwiirekhodi zemali olungekho ulwazi kwiirejista kwengxelo. Kodwa ukuba inkampani uqinisekile ukuba kufumaneka ezinjalo ukuthintelwa, oko unelungelo lokusebenzisa inkqubo lula ubhaliso imisebenzi yezoqoqosho. Oku kusetyenziswa, umzekelo, umthamo omncinane kwaye nzima kwincwadi akhawunti isakhiwo.

isishwankathelo

Ngoko ke, siye safunda undoqo of accounting ishishini elincinane, ingqalelo yintoni na lomncono ( "Capital kunye noovimba"), eyinxenye ye kuyo. Iinkampani kunye ubume efanelekileyo ngenxa umthetho unelungelo ukugcina accounting phantsi scheme lula, kwakunye imibiko ngokubeka iirejista ngaphantsi xaka kunye namaxwebhu. Kodwa ngokwemiqathango yokuzalisa lomncono lwamashishini amancinci okunene unokuzuza kancinane phezu elikhulu, ngenxa yokuba izikhombisi ezibalulekileyo zoqoqosho ibhalwe ulwazi ezichaphazelekayo block. Abafuni ukuba ngoyaba ukuyilwa uxanduva - umthombo osisiseko ulwazi ngemeko yezemali kwinkampani yorhwebo.