Imveliso yokugcina

Ukugcinwa kwempahla - le nxalenye ethile yepropati, esetyenziswa ekusebenzeni komsebenzi, ukuveliswa kwempahla, ukubonelelwa kweenkonzo. Le mali ibuye isetyenziselwe iimfuno zolawulo lweshishini.

Njengomthetho, izitokisi zoshishino zisetyenziswa njengezinto zokusebenza. Ngomjikelezo ngamnye, ukusetyenziswa kwabo ngokupheleleyo kubonakala. Ukuvelisa kubonelela ngokuzenzekelayo indleko kwixabiso lentengo lempahla eyenziweyo, iinkonzo ezinikezelwayo okanye imisebenzi eyenziwa. Ubhaliso lwabo kwintsimi yaseRashiya lwenziwa ngokuhambelana neMimiselo ye-Accounting.

Kwinqanaba lezinto eziphathekayo kunye nemveliso (iimpahla) ziphethe iimveliso ezigqityiweyo. Oko, kuba ngumphumo wokuphela komjikelo wezobuchwepheshe, i-asethi, ihloselwe ukufezekiswa. Ngexesha elifanayo, iimpawu zayo zihambelana neemfuno zekhontrakthi okanye imiqathango yamanye amaxwebhu.

Iimpahla zithathwa njengenxalenye yemithombo yemveliso efunyenwe okanye eyatholakala kwiinkampani zangaphandle okanye ezomthetho. Bathi (iimpahla), njengeemveliso ezigqityiweyo zoshishini, zenzelwe ukuthengiswa.

Eli shishini likhetha i-unit of accounting kwiimveliso zokuzimela ngokuzimeleyo, ukwenzela ukuba ulwazi oluchanekileyo noluthe lugqityiweyo malunga nala mafa lwakhiwe, kwaye ukulawulwa okuyimfuneko ekuhambeni kwabo nokufumaneka kwazo kuqinisekisiwe. Ngokuhambelana nemeko yezibonelelo, umyalelo wokuthengwa kwawo kunye nesicelo, kwiyunithi, ibhetch, inombolo yeenenclature, iqela, njl.

Izityalo zokuvelisa zithathwa kwi-accounting ngokwexabiso langempela leendleko. Le mali ibonisa iindleko zangempela ezenziwa yinkampani yokufumana imali, ngaphandle kweVAT kunye nezinye iirhafu ezifumanekayo (ngaphandle kwezo zichazwe kumthetho weeRussian cases).

Ezi ndleko ziquka ixabiso elithunyelwa kumthengisi (umthengisi) ngesiseko sekhontraki, imisebenzi yamasiko, intlawulo yokubonisana kunye neenkonzo zolwazi, umvuzo wentlangano yomlamli, irhafu engabuyiswanga. Iindleko zangempela ziindleko zokuvuna, kunye nokuhanjiswa kwemithombo yendalo kwimimandla yabo yesicelo, ii-premiums zomshuwalense. Udidi olufanayo luquka indleko yokuzisa imali kwiimeko zokufaneleka.

Xa kuveliswa izixhobo kwi-shishini, iindleko zenziwa kwaye zenziwe ngokuhambelana nenkqubo esetyenziselwa ukuchonga indleko yohlobo oluthile lweempahla.

Iindleko zangempela zokufumana iimali zonyuka okanye zinciphile ngokuhambelana nokuhlukana kweemali eziphakamileyo phambi kokuba zamukelwe kwi-accounting.

Ukunciphisa umngcipheko weephene eziphambili kunye neephene kwi-accounting process, uphicotho lwamaxabiso (MPZ) lwenziwe .

Kwixesha lokuqinisekisa, ukunyaniseka kobukho, ukutholakala kwe-MPZ kusekwe, nokuba yonke intsebenzo enokuthi ibonakaliswe kwi-akhawunti ikhona ngokwenene. Kwakhona kuyacaca nokuba zonke iimpahla zoshishino ezigcinwe ngoshishino zikwaye, oko kukuthi, umbutho unelungelo lokuthenga impahla, kunye neemali ezinikezelwe njengamatyala ahlawulwe ngamatyala. Ngexesha lophicotho-mali, ukuchaneka kovavanyo lweemali, ukhetho lomgaqo-siseko lukwasekwa.

Inhlangano nganye kufuneka ibe nenkqubo ethile kwi-farm control, apho ukhuseleko kunye nokusetyenziswa ngokufanelekileyo kwezibonelelo ziqinisekisiwe. Kule meko, inkqubo kufuneka ibandakanye imibuzo eqinisekisiwe, ixesha lokuqinisekisa. Ngaloo ndlela, ukuqinisekiswa kwezinto eziphathekayo kunye nezoshishino zoshishino kubonisa uluvo malunga nokugqiba kunye nokuthembeka kolwazi olunikeziwe kumaxwebhu okunika ingxelo.