Indawo yokunciphisa ixabiso lezinto eziphathekayo: ukuthumela nokudala

Iindawo zokuhlala ziyimithombo yamashishini afanelekileyo ukuhlawula ilahleko malunga nokunciphisa amaxabiso. Ngokuqhelekileyo zenziwa ekupheleni konyaka. Ngexesha elifanayo, inani lexabiso lepropati eyilwayo yenziwa yintsholongwane. Ukuze uqokelele ulwazi malunga nokuthengiswa kwemali, iimali zibonakaliswe kwi-akhawunti 14. Makhe sihlolisise ngokukodwa inkqubo yoqulunqo kunye nokusetyenziswa kweemali zale ngxowa-mali.

Iimpawu eziqhelekileyo

Iindawo zokuhlala ziyingxenye yemithombo yenkampani edibeneyo ngokutyunjwa kwiimali ze-inshorensi ezikhethekileyo. Injongo ephambili yemfundo yabo yinkcazo yenkampani yokuba kungenzeka ukuba imeko yezemali engalindelekanga: iindleko ezingaphezu kwemali engenayo. Ngokukodwa, isabelo sokunciphisa ixabiso lempahla yezinto eziphathekayo senziwa xa imarike yabo iqikelela ipropati engaphantsi kwindleko yexabiso langempela leendleko. Ngokuqhelekileyo oku kubangelwa umonakalo kwipropati okanye ngokuzikhukhumeza komzimba nokuziphatha.

Ixabiso le-asethi kwibharari ibonakaliswe umnatha weemali ezithathwe kwi-reserve yokunciphisa ixabiso lempahla ebonakalayo. Ukuthunyelwa kwendalo kubonakala njalo: i-akhawunti yezinye iindleko zihlawulwe, i-akhawunti ye-akhawunti i-14 iyakuthiwa.

Imithetho yokudalwa kwemithombo

Enye yeemviwo eziphambili ezilawula ukuphendula kwi-shishini ngumgaqo-mali. Iqulethe ulwazi olunzulu malunga:

• Ingaba kukho ithuba lokudala izibonelelo kunye noko;
• Kangaphi ukuphindaphinda ukuhlaziywa kwempahla;
• Kuphi imithombo yolwazi malunga namanani amanje athembele ekubaleni;
• Kwaye neminye imithetho eqhelekileyo kunye neyoqhelekileyo yokwakhiwa kwalolu hlobo.

Makhe sihlolisise umzekelo wenxalenye ephambili yemigaqo-nkqubo yokuphendula malunga nale fund:

1. Amalungiselelo akhiwe ngesiseko semilinganiselo yepropati ekupheleni kwekota nganye emva kokuhlaziywa kwayo, ekufuneka igqitywe ngomhla okanye phambi komhla wama-25 emva komhla wokubika wenyanga.
2. Isheke lokulahlekelwa kwexabiso lexabiso ligcinwa kuphela kwezo mali ezixabisekileyo ngomhla wokuqulunqwa kwengxelo zidlula ii-ruble ezingama-250.
3. Ukuchaneka kokumisela ixabiso lemarike yezinto eziphathekayo, unokusebenzisa: amaxabiso eempahla ezifanayo ezithengiweyo ekuthengisweni kwangoku, ixabiso eliqhelekileyo lexabiso lepropati yommandla, idatha yangoku yindleko yemithombo yamanani afanayo. Ukuba iindleko ezongezelelweyo zifuneka ukuba zithengise iimpahla ezixabisekileyo, ixabiso labo kufuneka lihlulwe kwixabiso lemarike.
4. Ngokusekelwe kwidatha efunyenweyo, inqolobane idalwe kuyo yonke inombolo yeenetyunithi okanye iqela lepropati efana neyokunciphisa ixabiso lezinto eziphathekayo. Ukuthunyelwa kusetyenziswe okunjalo: i-akhawunti 91.2 ihlawulwe, i-akhawunti ye-akhawunti i-14 inikwe ingxelo.
5. Iindleko kunye neengeniso eziveliswe yendalo kunye nokuhlanjululwa kwendawo yokugcinwa kwezinto ezikhokelela ekukhokeleni kwiimbopheleleko ezisisigxina ngendlela yerhafu okanye ixabiso lentlawulo.

Ukuthotyelwa kweemfuno zomgaqo-nkqubo wokubambisa ukudala i-fund yimfuneko enyanzelekileyo kumthengisi-mali.

Iirekhodi eziphendulayo

Ukuqokelela ulwazi olunjalo, i-akhawunti yenziwe i-akhawunti ye-akhawunti ye-akhawunti eyi-14. Xa udala isibonelelo, imali ibonakaliswe ngemboleko. Ukubhaliweyo kwenziwa kwi-debit basis. Ukuvala i-akhawunti kuthatha ukuba zonke izilinganiso ziya kuchitha ixesha elizayo lokunika ingxelo. Idata ye-accounting accounting iboniswa kwiphepha-umyalelo No. 10-1. Uhlolo lokuhlalutya luqhutyelwa kwiyunithi nganye yoluhlu (ngokubhekiselele kwinombolo yeenomtlature okanye uhlobo lwepropati efanayo).

Imithetho yokudala

Ugcino lokunciphisa ixabiso lexabiso lempahla yindlela yokuhlalutya nokuqokelela ipropati ehlahliweyo. Kufuneka kudalwe kuphela xa ixabiso lokufikelela kwalo liwela okanye liba ngaphantsi kwexabiso langempela leendleko. Akufanele kuvunyelwe ukunciphisa iindidi ezinkulu zepropati. Umzekelo, awukwazi ukubhala zonke izinto ezicwangcisiweyo okanye izinto ezigcinwe kuyo.

Eli shishini lenze ukubala ukubaluleka kwexabiso lemali yesamba semali ye-inshurensi. Ubungakanani bokunciphisa ixabiso lempahla yezinto eziphathekayo lwakhiwa ngendleko yokusebenza kwezimali kweshishini.

Ukubalwa kwemali yokugcina

Njengomthetho, i-akhawunti-mboleko ihlala kwindawo yokudala izibonelelo phambi kokubunjwa kweengxelo ekupheleni konyaka. Kwixesha lokuhlaziywa kwempahla kunye nokufumanisa ukwehliswa kwepropati ethile, kuyafuneka ukuba ubhale ixabiso lemali ekugcineni ukunciphisa ixabiso lempahla ebonakalayo. Ukuthunyelwa okuchaza le nkqubo kubandakanya i-akhawunti ehlawulweyo 14 kunye neakhawunti 91.

Ixabiso elipheleleyo lepropathi elihanjiswe kwi-reserve ligqitywa ngu-formula: P = C _yemarike. - Nge _nyaniso. , Phi:

• Ukususela _kwimarike. Xabiso lemarike ye-asethi;
• _Enyanisweni. - ixabiso langempela lepropati.

Ukuba kubonakala ukuba ixabiso lexabiso eliphambili leyunithi yezinto eziphathekayo liya kuba likhulu kunexabiso lemarike, umgcini-akhawunti unelungelo lokudala indawo yokugcina. Imilinganiselo esetyenzisiweyo ekubaleni imele ithathwe kwimithombo yamanje kunye ethembekileyo eneenkcukacha ezisemthethweni kwiintengiso kunye neenkqubo zentengiso.

Umzekelo wokwakheka kwendawo yokugcina indawo kwi-shishini

Cinga indlela ukugcinwa kweengxowa-mali zokunciphisa ukubaluleka kwexabiso lezinto eziphathekayo: kwi-balance sheet yombutho ekupheleni kuka-2014, izinto ezifanayo zohlulelwe kwii-2 ezigidi ezingama-120 ze-ruble (kuquka i-VAT yee-ruble eziyi-120 zamawaka). Isalathisi esilandelayo sibonise ukuba kunokwenzeka ukuthengisa impahla kuphela ngamawaka angama-900. Isigqibo senziwe ukwenza i-inshurensi kwingxowa-mali kulezi zinto. Yenza isabelo semali efunekayo kwaye wenze ukuthengiselana kunye nokuthumela okufanelekileyo.

Ukuqala, siza kubala inani eliza kubalwa ngalo ukugcina ukunciphisa ixabiso lempahla ebonakalayo ngo-2014:

• 2 120 000 - 120 000 - 900 000 = 1 yezigidi eziyi-100 zamaRuble.

Emva koko kuyimfuneko yokwenza i-akhawunti yesabelo: i-akhawunti 91.2 ihlawulwe, i-akhawunti yesi-14 kwi-sum sum revealed. Ngoku, xa kuqulunqwa izitatimende zemali zonyaka kwi-balance sheet, ixabiso lemarike lezinto eziyimpembelelo ziya kuboniswa, alinganayo kweli lixa ukuya kuma-ruble ayi-900.

Ukubuyiswa kwamalungiselelo

Iimali eziye zithunyelwa kwingxowa eyahlukileyo yokunciphisa ixabiso zingabuyiselwa ukuba:

• Ipropati ilahlwa kuyo nayiphi na indawo;
• Ixabiso lemarike leempahla ezigcinwe zikhulile.

Ipropathi ebuyele kwiimarike ibonakalisa kwixabiso lemarike, kwaye umehluko phakathi kwexabiso le-reserve eyakhiweyo kunye nexabiso elongeziweyo libhalwa njengenye ingeniso. Ukuthunyelwa kwenzelwa ngolu hlobo lulandelayo: i-akhawunti ihlawulwe, i-akhawunti 91.2 ichazwa. Iskimu esifanayo sokubhaliweyo sisetyenzisiweyo ukuba ipropati ibhalwa kwimveliso okanye kuthengiswa.

Umzekelo wokubhaliswa kwepropati yomhlala phantsi kwiindawo ezigcinwe kuyo

Makhe siqwalasele inkqubo yokudala nokuqhubeka nokubhalwa kweemali ezivela kwingxowa-mali yokunciphisa ixabiso lemveliso. Njengesizathu, siyamkela le meko elandelayo: ekupheleni konyaka wokunika ingxelo, i-170 m yezinto zokotoni ezibiza ama-ruble angama-62 kumitha yokugcina impahla. Kodwa intengo yemarike yatshintshwa ukusuka ngexesha lokuthenga kwaye yalingana nama-ruble ama-50. Ulawulo lugqibe ukudala indawo yokugcina. Ekuqaleni konyaka ozayo, imitha eyi-120 yengubo yekotoni ye-62 r. Ngamitha. Bala inani lokugcina ngexesha lokudala kwaye emva kokuthengiswa kwezinto kwaye wenze ukungena.

Masenze oku kulandelayo:

1. Qinisekisa inani lemithombo: 62 × 170 - 50 × 170 = 2040 р. - imali ekufuneka ibhalwe phantsi kwindawo yokugcina ukunciphisa ixabiso lexabiso lempahla. Ukuthumela: i-akhawunti ye-91.2 ihlawulwe, i-akhawunti yesi-14 ichongiwe.
2. Imbuyekezo evela kuthengiswa kwezinto ezibonakalayo ibe: 62 × 120 - 50 × 120 = i-ruble 1440. Le mali ixhomekeke ekuxoxweni: i-akhawunti ye-14 ihlawulwe, i-akhawunti 91.2 iyakuthiwa.
3. Ixabiso lexabiso eliseleyo lokugcina liza kuba: 2040 - 1440 = ii-ruble 600.

Kwi-akhawunti ye-14, ukuthengiselana kuya kwenziwa kubonakaliswe ngale ndlela:

Ngomhla. Ukulinganisela ekupheleni kwenyanga engama-50 yempahla eseleyo kwindawo egcinwe kuyo iya kubonakaliswa kwixabiso lemarike, i-62 r. Iimitha ezi-3100 ruble.

Ukucamngca kwitekthaji yerhafu

Ukugcinwa kwexabiso lokubaluleka kwezinto eziphathekayo kwi-accounting accounting njengoko kunjalo akunjalo. Kodwa ukubhalwa kwemali kukhokelela ekubunjweni kwempahla yerhafu esisigxina ukusuka kumlinganiselo wokohluko phakathi kwexabiso lemarike kunye nexabiso langempela, kunye nokubunjwa kwendawo yokugcinwa kwemali-mboleko. Kule nkalo, ukudalulwa kweengxowa-mali zokunciphisa ixabiso lempahla kunye nezinto zihamba kunye nokuthunyelwa okongeziweyo: Dkt "Inzuzo kunye nokulahleka" Ct "VAT", kunye nokubhalwa - Dt "VAT" Ct "Ukuzuza kunye nokulahlekelwa." Inani lempahla yerhafu okanye umthwalo kubalwe kwinqanaba lenzala elandiswa ngumlinganiselo phakathi kwamaxabiso emarike kunye neendleko zokuvelisa.

Izibonelelo zokunciphisa ixabiso lempahla kunye nempahla - indlela eqiqayo yokulinda ukwehliswa kwepropati nokuphuma kwimeko kunye nokulahlekelwa okuncinci. Ukudala kunye nokukhanselwa kweemali kufuneka kube ngokuhambelana ngqo ne-PBU kunye nomgaqo-nkqubo we-accounting. Musa ukulibala malunga nezibophelelo zerhafu ezihamba kunye nokwakhiwa kwe- fund reserve.