Ingeniso nelahleko-akhawunti - umzekelo. Imiyalelo ngokuzalisa le ngxelo. Ingxelo ngeziphumo zemali (inombolo ifomu 2)

Iinkampani ezininzi Russian ezifunekayo ukulungiselela uxwebhu ezifana akhawunti ingeniso kunye nokuncipha. Eli gunya ijonge ukubandakanya amanani ezibonisa indlela eyiyo inkampani isebenza - kule inkalo utsala inzuzo kunye nokuqinisekisa inzuzo. Olu lwazi kunokuba luncedo kubatyali, amatyala kunye namaqabane. Imfuneko soqulunqo kweloo ezinokuvela kwakhona ingxelo ngenxa nezibophelelo zenkampani ukunika ulwazi arhente zikarhulumente - i-Federal weRhafu Service, i-arhente izibalo. Ziziphi iinkalo luphawulwa ngayo uxwebhu ekuthethwa? Indlela yokwenza loo nto?

Kakuhle eli ingxelo

Inzuzo kunye akhawunti ukulahleka - umzekelo loxwebhu ibalulekileyo abo benza iingxelo zemali. Kusenokwenzeka ukuba kuqatshelwe ukuba igama eliqhelekileyo ngakumbi komnye umthombo, ezizezi - "kwingxelo yengeniso". Yiloo indlela izandi imithombo emininzi yomthetho.

Ngamanye amaxesha uxwebhu ekubhekiselwe kuwo njenge "ingeniso yemali kunye nelahleko." Kungakhathaliseki ukuba igama umthombo ahambelanayo siqulathe: yokusebenza kwemali lenkampani ngexesha lokunika ingxelo, inkcazelo kwingeniso qho accrual.

Umxholo ingxelo

umthetho Russian ichazwa uxwebhu standardised leyo eyayibonisa iinkcukacha ezifanelekileyo - iFomu 2. Inzuzo kunye akhawunti ilahleko azotywe yi kuyo, iquka parameters iphambili ilandelayo: ngeniso (ilahleko) ekupheleni yokuthengiswa kwempahla, ingeniso zokusebenza kunye neendleko, inzuzo kunye neelahleko ezibangwa imisebenzi non-esebenzayo, iindleko lombutho kwiziphumo ze iindleko ezipheleleyo (okanye imveliso), bethengisa kunye neendleko zolawulo, inzuzo umnatha yokuthengisa, ixabiso yerhafu yengeniso yahlukile amatyala, impahla, ingeniso net. Lilonke, le data avumela ukuhlola ngokwaneleyo ukusebenza ishishini imodeli yenkampani.

Ukubaluleka loxwebhu

Inzuzo kunye akhawunti ukulahleka - umzekelo yoxwebhu ibalulekileyo ngokwemiqathango uhlahlelo ukusebenza loshishino imodeli lweshishini. Lo mthombo lukwaquka manani, nto leyo ukufumanisa inzuzo kule nkampani okanye kumacandelo yokuvelisa ngamnye (ukuqaliswa).

Jikelele iziphumo zemali yomsebenzi yenkampani uphawuleka, ngoko, ixabiso ingeniso nee layini. Isibaluli lokuqala esekelwe Dynamics kwentengiso, irenti-mali ezithile, imisebenzi exchange kunye neminye imisebenzi ejolise inzuzo. Eyesibini - zixhomekeke kwinqanaba yeendleko.

ingxelo yohlahlelo

Uhlalutyo ingeniso kunye nelahleko akhawunti umbutho ukujonga kakuhle kangakanani ulawulo isebenza-sikhokelo kweenkqubo ezahlukeneyo zoshishino - zemveliso, ukuthengiswa, izisombululo zokuthengisa kunye neengxaki yokuqeshwa. Ukuphatha ingcaciso efanelekileyo ukuba umbutho abalawuli okanye, umzekelo, abatyali ukuvavanya indlela abanobuchule ke iingcali kunye nabaphathi inkampani, ukuba sizixele izinto eziphambili ngokubaluleka ukulungisa isicwangciso sophuhliso yenkampani. Ingeniso nelahleko ngenxa lweshishini ivumela ukuba bachonge izinto ezinefuthe kwindlela yokuqhuba ishishini imodeli le nkampani, leyo izixhobo ngokuqinileyo ezongeziweyo ekuphuculeni yokusebenza kwemali. Le ngcaciso ibaluleke zombini ulawulo kunye nabatyali okanye ngemali.

Ingxelo kunye accounting amaxwebhu

Ingeniso nelahleko-akhawunti - umzekelo uxwebhu, njengoko sibonile ngentla apha, iqukwe kwiingxelo zemali. Kuyinto enokuthelekiseka neyamanye ngokubaluleka kunye umthombo enjalo, njengoko kwiphepha lomncono. Noko ke, imigaqo ekwenzeni la maxwebhu iyahluka ngokubanzi. Ngoko ke, lo lomncono kujongwe ukuquka i data ngathi ngosuku oluthile. Ngenxa yoko, ingxelo ingeniso kunye nokuncipha uya kuba nengcaciso engokuba qho accrual - ngekota 1st, iinyanga ezintandathu, kwiinyanga ezilithoba, kwaye kunyaka werhafu.

Balance sheet kunye nenzuzo kunye akhawunti ziyinkxwaleko ngenxa zonke babucala ezo zithi accounting. Owona msebenzi ekulungiseleleni uhlobo lokuqala loxwebhu - zibonisa ulwazi malunga impahla kwenkampani malunga nemithombo ngemali ukuze imisebenzi yayo. Ngenxa yoko, ingxelo kwi-akhawunti ingeniso kunye nokuncipha ubhala iziphumo umsebenzi yenkampani kwaye kusetyenziswa ukuvavanya ukusebenza yeshishini imodeli yequmrhu. Amaxesha amaninzi, zombini maxwebhu ziyafumaneka kwabasemagunyeni abachaphazelekayo ngaxeshanye. ke imithombo iphawulwe kubaluleke kakhulu ngokunjalo, njengoko sele sibonile, ukuba abatyali-zimali, kwakunye nemibutho iqabane oceba sebenzisana kwinkampani.

Ukuze baqiqisise kuqala ukuba data kwingxelo yegosa?

akhawunti Inzuzo nelahleko - kodwa umthombo esemthethweni. Yena zingqinwe iisiginitsha kulawulo lombutho, yaye ngoko ayiqulathanga idata, ezo thaca ngenjongo umbono ophambene ngabom ukuba izinto zihamba kule nkampani. Kwezinye iimeko, luqokelelo njengoxwebhu zenkampani ngoka esibambisene - ukwenzela ukuphucula umgangatho ekuhlalutyeni ishishini. Oku kwenziwa kwi umdla, kuqala, kule nkampani, eluxwebhu - kwindlela indlela onoxanduva ukuyilwa kwalo mbutho ukuba le ngxelo, ngokufuthi axhomekeke sengqondo kuyo kwezinye abadlali emarikeni.

ukwakhiwa koxwebhu

Umgaqo jikelele structuring kwengxelo - xa ibonisa neziphawuli ezikunika ingcamango malunga inkampani ilahleko izigqibo okanye nenzuzo. ulwazi ephambili enxulumene noku, ayinakutshintshwa ekuqaleni loxwebhu (oku ingeniso, idatha yokuthengisa, iindleko - kuquka ulawulo).

Yakuba ulwazi olusisiseko olubonisa ukusebenza kwishishini, busisigxina kuxwebhu, kwingxelo zifanele Iimpawu ezongezelelweyo ezinxulumene ingeniso okanye iindleko - umzekelo, nzala iidiphozithi (okanye, kungenjalo, izixhobo debt), amanani abonisa iziphumo zemisebenzi zoshishino irhafu phambi nkampani. Emva koko ukubala inzuzo kule nkampani emva ukuhlawula imirhumo efunekayo lwabiwo-mali yaye abhalwe kule ngxelo. Ibunjiwe, ngoko iziphumo zemali zokugqibela - inzuzo net (okanye, icala, ilahleko) kwithuba elisusela kwi-mali.

Ezicacileyo yokujonga inani elinkeza iziphumo ingxelo

Yintoni ukujonga xa isigqibo nezalathi ukuba zifakwe kuxwebhu efana Form 2? Inzuzo kunye akhawunti ukulahleka kufuneka kuqala nilungele kwi accrual basis. Kuthetha ukuthini? Iinkqubo ziya kubalwa ngexesha xa imibutho umthengi okanye umthengi kufuneka uqale ukugcwalisa umsebenzi enxulumene nokuhlawulwa kwempahla okanye iinkonzo. Ludla kuvela emva iimveliso wathumela okanye iinkonzo - zinikwa. Amaxwebhu kudla kunye kusukela umxumi efunekayo imithombo intlawulo.

Ngoko ke siyazi ukuba Form 2 - akhawunti ingeniso kunye nokuncipha. Ngoku bafunde oko bokuqonda yokubhala. Imilo ye ingxelo ehambelana ikumgangatho kwaye kucetyiswa yi-Ofisi yoMphathiswa wezeMali. Lungisa amaxwebhu afunekayo phambi Matshi 30 olandelayo kunyaka ingxelo - xa kuziwa ukubonelela ngedatha kunyaka mali. Kusenokwenzeka ukuba kuqatshelwe ukuba uhlobo olufanelekileyo kwengxelo iingeniso kunye nelahleko kungenziwa alungiswe ziingcali ezenza uxwebhu. Ezi okanye ezinye imigca asuswe (umz, ukuba ezinye Iimpawu zibonisa nto), okanye, icala, ziyongezwa kwi kumacandelo afanelekileyo yenkampani.

Indlela ukuba ugcwalise ingxelo?

Ngendlela echanelekileyo ukuzalisa akhawunti ingeniso kunye nokuncipha? Ezingenanto kuForm 2 - into yokuqala aza kuzisebenzisa. It ingacelwa kwi-ofisi kufutshane FTS okanye zikotshwe kwiziko ofisi site - nalog.ru. Into yokuqala kufuneka sinikele ingqalelo xa kuzaliswa i-isixhobo efanelekileyo - abhalwe ewonke ngamnye kumnombo wakhe.

Kusenokwenzeka ukuba kuqatshelwe ukuba ulwazi ngokubanzi malunga umbutho, ekubhekiswe kuyo Form №2, ngokubanzi, ziyafana nezo ebhalwe kwiphepha lomncono, okanye Indlela №1. Phakathi kwabo: sithuba senzelwa le ngxelo, igama lenkampani (ngokuhambelana amaxwebhu abasemthethweni), iikhowudi NACE, kunye nabanye ezifunekayo ngokuhambelana ifomu, ubume le nkampani, kwakunye iiyunithi ezisetyenziswayo kuxwebhu.

Ziziphi Ukuze enokwenziwa ukuzalisa uxwebhu olo akhawunti ingeniso kunye nokuncipha? Umzekelo algorithm ngayo ekwenzeni njengoxwebhu siza kuhlolisisa ngokusekelwe iingongoma eziphambili Form №2.

Kumhlathi 2110 ibonisa ngongeniselo mbutho. Umele imali kwengeniso evela ngenxa yokuthengiswa kwempahla, ubonelelo ngeenkonzo okanye ukwenziwa komsebenzi yinkampani, inxalenye yengxelo. Kule mali, kufuneka uthabathe le VAT. Ulwazi ukugcwalisa umba echaphazelekayo kufuneka athathwe kwi -akhawunti ka-90 (ukutsho oko, i "Sales").

Kumhlathi 2120 ixabiso elimisiweyo. Ulwazi ukugqitywa kwalo kufuneka uthathe ingqalelo 90 (ngaphandle a debit). Kwangaxeshanye, kufuneka kupheliswe iindleko ezinxulumene kwintengiso (oku, isimiso, iquka zonke iindleko ngaphandle ulawulo kunye nabo ezinxulumene nemisebenzi yezothutho kunye nokuthengwa - kuba ukumeka kwingxelo ngeniso kunye nokuncipha inika kwilayini eyahlulweyo).

Kumhlathi 2100 fixed ingeniso epheleleyo (okanye ilahleko). Kubalwa ixabiso ehambisana lula - njengokuba umahluko phakathi weerhafu kwimigca 2110 no 2120.

Kumhlathi 2210 unika iindleko zorhwebo. Ezi babe iindleko ezinxulumene nemisebenzi zoshishino eziphambili iindidi yenkampani, ngaphandle ezo ezinxulumene ukuthuthwa nokuthengwa. Ulwazi ukuba amanqaku ahambelanayo ekufuneka athathwe kwi-akhawunti 44 (debit yakhe). Ezi iindleko nazo zibandakanyiwe iindleko, kubonakala kwi-akhawunti 90.

Kumhlathi 2220 fixed iindleko zolawulo - ezo linxibelelene lombutho kwenkqubo yolawulo kule nkampani. Kusenokuba iindleko zolawulo ezinxulumene ne lokuqeshiselwa, intlawulo yembuyekezo zabasebenzi kubasebenzi ezidweliswe kwi-mali yerhafu efanelekileyo. Amanani kufuneka lithathele ingqalelo 26 (ukutsho oko, i "Iinkcitho Jikelele"). Kufanele kuphawulwe ukuba ezi nkcukacha eziyakubandakanywa kwi-akhawunti debit 90.

Kumhlathi 2200 ebhalwe uzuza evela kwintengiso. Kakade ke, kwakhona kubekho ilahleko. Ukuze ufumane iinombolo eziyimfuneko kuyimfuneko ukusebenzisa amanani kwingxelo ingeniso kunye nokuncipha, equlethwe kwimihlathi 2100, 2210 no 2220. Ukususela inani lokuqala kufuneka ususe le yesibini, kwaye olusuka kwisiphumo isafobe - owesithathu.

Kumhlathi 2310 ibonisa kwengeniso avela kweminye imibutho. imbonakalo yakhe kunokwenzeka ukuba inkampani lityale zeengqukuva ogunyazisiweyo nezinye iinkampani, kubangele izahlulo okanye isabelo yenzuzo. Olu hlobo ingeniso kwakhona irekhodwa kwi- akhawunti 91 (kwi-mboleko).

Kumhlathi 2130 fixed Inzala efumanekayo. Basenokuba ezinxulumene ekho yasebhankini iidiphozithi, iidiphozithi, bonds, okanye, umzekelo, amatyala exchange. ulwazi olufanelekileyo zingafumaneka kwi-akhawunti 91 (ngokunjalo isalathisi angaphambili ngetyala).

Ezikufutshane manani angentla xesha 2330, nto leyo ebonakalisa umdla ehlawulwayo. Kusenokwenzeka ukuba enxulumene, umzekelo, kunye mboleko. ulwazi oluyimfuneko kwakhona kususwa-akhawunti 91 (a debit).

Kumhlathi 2340 ezinye ingeniso. Amanani akhiwa imali, nto leyo ezidweliswe kwi-akhawunti 91 (mboleko), ngaphandle VAT kunye nezinye iintlawulo, ezifakwe kwi-debit ze-akhawunti, kwaye kubhalwe kwezinye izikhombisi, eziquka ingxelo ingeniso kunye nokuncipha (imigca 2310 no 2320 ). Kumhlathi 2350 yabonisa, yena, nezinye iindleko. Kubiza, leyo zarekhodwa kwi-akhawunti 91 (ngokuba debit), zamadoda izalathi si zokunikwa kumgca 2330.

Kumhlathi 2300 ingeniso ezinzileyo (okanye ilahleko) owabonakala irhafu. Ukuze kubalwe kuyimfuneko ukuba walala phantsi amanani embalwa, equka uhlobo ngeniso kunye nengxelo ilahleko, oko kukuthi, abo ziboniswe kule migca ngo-2200, 2310, 2320, yaye emva koko sisuswe kwisixa se amanani neziphumo kwimigca 2330 no 2340. Kodwa loo nto zonke . Olusuka kwisiphumo se nani kufuneka ususe ixabiso umgca ngo 2350.

Kumhlathi 2310 ibonisa irhafu yengeniso - ngeli xesha lokwenza ingxelo apho umbutho yoxwebhu ekuthethwa. Umthombo wedatha oluyimfuneko kungenziwa 68 (oko kukuthi, i "Irhafu kunye Iintlawulo"). Ukuba le nkampani uhlawula irhafu kwi-RAS 18/02, lingakwazi uzaliswe izinto ngo-2421, 2430 no 2450. Yintoni Okukodwa wabo?

Kumhlathi 2421 esisigxina amatyala irhafu esisigxina yenkampani. Njani? Ngokomzekelo, xa ebala irhafu yengeniso kumekaka ukungangqinelani phakathi amanani zifakiwe kwiirekhodi zemali kunye nerhafu, uya kufumana umahluko phakathi kwabo ufumana kutshintsha esisigxina. Ukuba phinda ngayo izinga lerhafu, isixa ahambelanayo baya kuhlawulwa imali ngoku. Le liability ehambelana irekhodwa kwi- akhawunti 99 amanani ezithile, apho kufuneka ukhankanye kulo mhlathi makufikelelwe ichazwa umahluko phakathi indices of debit kunye namatyala akhawunti 99 (ukuba ngqo, sub "namatyala irhafu esisigxina"). Injalo ingakumbi ukugcwalisa uxwebhu ukuba, umzekelo, inkampani eyenza amaxwebhu yerhafu, iphepha lomncono kunye nenzuzo kunye akhawunti ilahleko ngexesha elifanayo.

Amanqaku 2430 no 2450 abonisa liabilities yerhafu kuhlehliselwe. Ukuba inkampani ithatha ingqalelo iindleko okanye ingeniso ngexesha elinye, kwaye irhafu kufuneka yenziwe kwenye, ngoko ixesha ahambelanayo amanani umahluko ifomu. Irhafu Yengeniso izuza ubume izibophelelo kusalindwe. Ulwazi ngokuba izinto ekhethiweyo kuthathwa njenge-akhawunti ka-77, umzekelo, iindleko 09.

Umhlathi 2460 ibandakanya ezinye iinkcukacha. Kunokuthi esisigxina ulwazi malunga nezinye iimali ezichaphazela ubukhulu ngengeniso nkampani leyo. Kusenokuba izohlwayo ezahlukeneyo, izohlwayo, ezigqithisileyo.

Kumhlathi 2400 ibonisa yenzuzo lombutho. Amanani ehambelana nazo makafake nelahleko. Ukuze ufumane ukuba ufuna ukusuka kumgca 2300 ukutsala isixa izikhombisi iingongoma 2410, 2430 no 2450. Emva koko - ukuba emalini isixa ixabiso nto emgceni ngo-2460.

Kumhlathi 2510 sele zimiliselwe japan remeasurement. Apha nâzo iziphumo ezinxulumene kufuneka sihlolwe-asethi ezahlukeneyo non-current. Kumhlathi 2520 ebhalwe kukhokelela kwezinye imisebenzi. Umgca efanelekileyo ibonisa ulwazi akujongwa umsunguli ingxelo kule ingentla apha imihlathi. Kwinyathelo 2500 isiphumo zemali umiselwa ixesha werhafu. Oku kumiselwa ngokudibanisa kunye amanani kwimigca 2400, 2510 no 2520. Ukuba inkampani isebenza njengenkampani joint-stock, oko mazizaliswe imigca 2900 no 2910, ebonisa ingeniso okanye ilahleko isabelo ngamnye.

Ukusebenza uxwebhu

Inzuzo Ready kunye Statement Ilahleko (ifom kunye onke amanani sibhalwe kwaye zisayinwe yintloko inkampani) Ngokuba ukwahlulwa lwengingqi Federal Tax Service kwindawo yomsebenzi lweshishini.

Kwezinye iimeko, kungenzeka uxwebhu lula. nesakhiwo sayo yenzelwe ukubonisa inani elincinci amanani - kumaqela amanqaku ngamnye, kodwa ngaphandle iinkcukacha ezininzi iziphawuli ezahlukeneyo. Eli thuba luvuleleke kumashishini amancinane. Uhlalutyo akhawunti ngeniso kunye nokuncipha kwamashishini amakhulu, nayo, kubandakanya ukufunda isixa esikhulu iziphawuli ezahlukeneyo. Kuyimfuneko ukuba enze uhlolo Injongo ukusebenza kwemodeli yophuhliso lombutho - abaphathi, abatyali-mali okanye amatyala.