Isibonelelo for akhawunti athandabuzekayo: kweentambo. Amalungiselelo amatyala athandabuzekayo

Ii-asethi namatyala mbutho kufuneka zilungiswe iingqikelelo. Le kufunyanwa eso salathisi lungiselelo lwamatyala athandabuzekayo - mali kwiphepha lomncono DZ iyaboniswa umnatha imali. Oku kuthintela ukuba overvaluation-asethi. Ukususela ngo-2011, ukuyilwa uvimba lwamatyala athandabuzekayo - umsebenzi kwinkampani (ngokungqinelana nomhlathi 70 PBU RF № 34n.). Nangona Umgaqo weRhafu, umsebenzi obhalisiweyo iinkampani ekunene. Kodwa xa ucinga ukuba le mali kufuneka zibandakanywe iindleko irhafu, iinkampani ezininzi banelungelo ukwakha up zolondolozo. Ukuze ufumane inkcazelo malunga nokuba kusekwa kanjani oku ngokuchanekileyo, nayiphi na iintambo zombane kufuneka iqulunqwe kwaye nendlela yokusebenza iyavezwa kwi "Accounting 1C", uya kufunda kweli nqaku.

Amalungiselelo e BU

"Accounting" yaye "irhafu" isixa ezingasetyenziswanga kumatyala ekungaqinisekwanga zimbi zahlukile kakhulu, ngoko ke ifom kufuneka abe eyahlukileyo ukulungiselela iinjongo ezahlukeneyo kule nkqubo BU yokubala inkampani uzibekela ezakhe babo AR RF lowu ukuba isixa-mali ezizokubalwa enye yezi ndlela zilandelayo ..:

- ngokwahlukeneyo ityala ngalinye, inkampani imisela isixa RS, singayi ibuyiselwe yaye kuquka kuyo reserve;

- ngokusekelwe kulwazi ngamaxesha angaphambili, kubalwa inani le mali iseleyo ukuba kwiminyaka embalwa edlulileyo;

- ngokuba mali ngamnye ngokomlinganiselo ixesha kokulibazisa. Indlela efanayo isetyenziswa OU.

Kuyathandabuzeka sabakho;

• DZ kuba noxanduva lwababoneleli abaye bafumana intlawulo kwangaphambili, kwakunye yeempahla azathunyelwa kwisithuba ngexesha elichazwe kwisivumelwano.
• Umsebenzi lemali-non nokuhambelana ngokwemiqathango yesivumelwano.
• Ityala phantsi kwezivumelwano mboleko kunye nokunikezelwa kwamalungelo iimfuno.

Qinisekisa ukhetho

Elithuba ekhethiweyo kuyimfuneko ukuba imvume -nkqubo yobalo yenkampani. Ukuba ulawulo igqibe ukusebenzisa indlela yovavanyo ingcali, kuyimfuneko kukumisela imiqathango ecacileyo bokunikeza kwetyala zolondolozo. Xa indlela umlinganiselo ukufaka ngokweepesenti. Ukukhetha ukuyilwa uvimba kubalulekile ukuqwalasela injongo indalo yakhe. Ukuba uphakamile lo mali, kokukhona izinga net assets. Kuba "elihle" ingxelo kufuneka ibe ncinci. Njengoko kwakunye kuyahlangatyezwana neemfuno zomthetho, kunye nabatyali-mali azisayi kuchaphazeleka. I BU Ukuyilwa ubekelwe akhawunti athandabuzekayo Ubhalwe MF. 63 data analytical zibhalwa ngokwahlukeneyo utyalayo nganye. Isibonelelo uboniswa "Ezinye iindleko" (cq. 91-2).

UMZEKELO bokwakha reserve BU

Inkampani "X" ihambile LLC "I 'impahla kwiitoni ezingama-120. Hlikihla. (VAT 18, 24 amawaka engange.) 08.12.2013. ixesha elizayo leentsuku zekhalenda 10 yaphukile. Umgaqo-nkqubo accounting ka "X" yanika mali isabelo ithemba luphela. Management ligqibe ukuquka 100% etyala kwi isibonelelo ngenxa akhawunti athandabuzekayo. Athunyelwe kule meko iza kuba ngolu hlobo lulandelayo:

usuku	DT	Korea	Isixa t. Thambisani.	ukusebenza
31/8/13	91-2	63 / Vula Inkampani "Y"	120	isibonelelo

Ukulungiswa. 15.10.13 umthengi wagqiba ukuhlawula inxalenye ityala kwi-mali ka-50 t. Thambisani. Lo msebenzi kufuneka ziboniswe kwi BU ngenxa cq. 63 "Isibonelelo for akhawunti athandabuzekayo". zikagesi:

usuku	DT	Korea	Isixa t. Thambisani.	ukusebenza
10/31/13	63 / Vula Inkampani "Y"	91-1	50	Ukunciphisa mali ibekwe bucala

Ekupheleni konyaka xa intsalela ukulwa kufuneka usetyenziswa kakhulu ungancipha ngee-mali setyala embi: 120 - 50 = 70 amawaka engange.

2. Umzekelo, ngoJuni 2014. "U" LLC ngokusemthethweni. Njengoko ngaphambili zibandakanya imali amatyala abo-mali, ngoko iza kutsalwa kwi-akhawunti efanayo 63 "Amalungiselelo amatyala athandabuzekayo". zikagesi:

usuku	DT	Korea	Isixa t. Thambisani.	ukusebenza
31/6/14	63 / Vula Inkampani "Y"	62	70	Bhala off DZ embi

3. Ngokutsho PBU RF №34, ukuba phambi kokuphela kwexesha zilandelayo nokudalwa uvimba, kunye nexabiso yayo ayenziwanga isetyenziswe ngokupheleleyo phezulu, intsalela kufuneka zibandakanywe umphumo lwemali kwixesha langoku. Kulo mzekelo, ukuba intsalela na ukuba lilahlwe phambi 12/31/14, kufuneka zabelwe ezinye iindleko (cq. 91-1). Kodwa kwindawo enye, ekupheleni konyaka kufuneka kwakhona esekwe-ilungiselelo amatyala athandabuzekayo. Ezi ukuthumela ziyafana nezo kuxoxwe ngasentla. Ngenxa ubumbaxa zeemfuneko, iingcali bacebisa ukuba ukubhala off ityala ngokupheleleyo, kwaye mayilungiswe kwicala elinye okanye elinye.

Ukudalwa uvimba for akhawunti athandabuzekayo kwi OU

Le nkqubo zokuhlala kuchazwe ngokucacileyo kwiSiqendu 266 kweKhowudi Tax. Yathi ukuba werhafu unako ukuvelisa / ukwenza iintlawulo kuyo nayiphi na ityala. Ngulo - inzala yemali-mboleko. Eli nqaku efanayo ithi ukuba isibonelelo akhawunti athandabuzekayo kunokwenzeka kuphela ngokusekelwe inventri DZ ekupheleni kwexesha. Lo msebenzi kufuneka wenziwe ngaphaya isinyanzelo sokuba uhlawule irhafu. Le nkqubo yoqulunqo lweenkcazo zemali kufuneka zibonise ukumiselwa okanye non-ukusekwa yesibonelelo. Kufuneka kwenziwe phambi kokuqala konyaka. Yenza ayikwazi ukuba naluphi na utshintsho kwixesha langoku.

Injongo ye-inventri kule meko ukumisela ixesha kusilelo ukuhlawula ityala. Ngokusekelwe kwezi izibalo, inkampani imisela isixa kokulibazisa, aze abanike kwi embi (ukuba ezilityala zaye uyathinjwa) okanye nantoni na. Kwimeko yokuqala, ityala kufuneka ecinyiweyo ngenxa isibonelelo, ize eyesibini - ifakiwe kulo. Ukusebenzisa le Fund kuphela ukuba sihlawule iindleko amatyala angahlawulwayo.

Ezi ntlawuliso zayamene neendleko non-yokusebenza, ukunciphisa sokubala irhafu yengeniso lweshishini (SPE), kuphela ekubhataleni SPE uyakwazi ukuqhuba imisebenzi enjalo. Ubungakanani amagalelo ugqibe ityala ngalinye:

• iintsuku <90 engahlawulwanga - 100%;
• iintsuku 45-90 - 50%;
• > Iintsuku 45 - 0%.

Kulo mzekelo, ukuba imali yetyala yayanyaniswa ngokupheleleyo kulo myezo, ngoko ke akufuneki ukuba ibe ngaphezu kwe-10% ye kwingeniso kwithuba langoku.

Umzekelo yokubala

"X" Company iye yasekwa ukuyilwa loovimba ngo-2014. Iintlawulo phantsi NPP zihlawulwa kanye ngekota, ngokulandelelanayo, amalungiselelo ilungiswa ngexesha elifanayo.

1. Uluhlu lwe yesibonelelo for akhawunti athandabuzekayo 31.03.14 wabonisa ukuba ezine abo banamatyala engahlawulwanga ukulwa. kwingeniso yenkampani engange-3 million. Ulungiselelo ibalwa ngolu hlobo lulandelayo:

umthengi	Usenokubeka elinye ixesha ngeentsuku.	Isixa ematyaleni, oko kukuthi. Bagcobe.	Isixa ezibanjwayo, oko kukuthi. Hlikihla.
1	105	200	200 (200 * 100%)
2	85	100	50 (100 * 50%)
3	50	300	150 (300 * 50%)
4	10	400	0 (0 * 400%)

Isambuku sum reserve:. 200 + 50 + 150 = 400 tonnes Hlikihla.

umda Irhafu: 3000 * 0.1 = 300 lamawaka engange ..

Isixa reserve kuyilwa: amawaka 300 engange ..

2. Adjustment. Kwikota yesibini, onetyala wesithathu yalungisa kumthengisi, kunye kuqala basuswe. alibonakali iimali New ezingaqondakaliyo, ngoko, le misebenzi kufuneka iboniswe kwi-akhawunti kwiphepha lomncono.

I OU DZ themba icinywe ngokupheleleyo. Ukuba idlula isixa amaninzi mali, kufuneka zihlelwe iindleko non-zokusebenza. Ngoko ke, ukubala yesibonelelo for akhawunti athandabuzekayo kwikota yesibini kufuneka ikhangeleke ngolu hlobo:

umthengi	Usenokubeka elinye ixesha ngeentsuku.	Isixa ematyaleni, oko kukuthi. Bagcobe.	Isixa ezibanjwayo, oko kukuthi. Hlikihla.
2	175	100	100 (100 * 100%)
4	100	400	400 (400 * 100%)

reserve Itotali: 100 + 400 = 500 lamawaka engange ..

mda Irhafu:. 6000 * 0.1 = 600 m Hlikihla.

Umdibaniso iminikelo ka-500 lamawaka engange ..

Ukususela kwikota yokuqala aseleyo tonnes-100. Thambisani. reserve engasebenzanga. Ngako oko ke, hlengiswe apha phezulu, yaye amawaka 400. Kuya kufuneka zabelwe iindleko non-zokusebenza.

Ukudlulisa ityala

Ngokutsho Art. 266 of the Code Tax, akukho ngokupheleleyo icinywe na isixamali amatyala kwixesha langoku ukuze phambili kusiwa elilandelayo. I-Reserve ezitsha eziye zavela kufuneka zilungiswe ukuze imali eyintsalela, ukuba ngaphantsi, umahluko enxulumene ingeniso non-yokusebenza; ukuba ngaphezulu - kwiindleko.

Ekupheleni konyaka ukulungise ngolu hlobo. Ukuba kunyaka olandelayo isigqibo malunga ukuyilwa uvimba, imali kwiCEMIS. Ukuba akunjalo, intsalela kufuneka kufakwe imali non-yokusebenza.

entries accounting Standard

DT	Korea	operation ishishini
91-2 sub-akhawunti "Ezinye iindleko"	63	Ukudalwa uvimba.
63	60, 62, 76	Amatyala acinyiweyo ngaphambili ezingaqondakaliyo (ekupheleni kwexesha lilinganiselwa, yinkundla, emva kokuba ukuvalwa, imilinganiselo ye unetyala). Isixa-mali eziboniswe iingcingo kufuneka kuphindwa kwi cq off-eseleyo. 007 kwaye uhlale khona kwiminyaka emi-5 ezayo. Ukuba imeko yezimali yonetyala kaThixo kuphucula, mhlawumbi, uya kubhala le ityala.
76	68	VAT kuboniswe RS kuyekiswa.
63	91-1	oovimba Ludityanisiwe iimali ezingasetyenziswanga ukuya ingeniso kwixesha langoku, nto leyo ilandela ixesha kwendalo.
51/63	62/91	intlawulo epheleleyo ityala.
91	62	Ngolwabiwo mali elingaphezu imali eseleyo kwi kwingeniso. Ukuba Malungiselelo mani asele enziwe, ityala lithemba kunye nezinye kufuneka zibandakanywe iindleko bombutho.
51	91	Onetyala ubuyisela ityala ngokupheleleyo okanye ngokuyinxenye. Isixa-mali efanayo ekufuneka ziboniswe kwi-mboleko akhawunti off-balance 007.

Umahluko phakathi OU ne BU

Njengoko kukhankanyiwe ngasentla, abahlawuli isigqibo ukwenza oovimba OU kunye BU, ekugqibeleni uza nazo umahluko data. Oku kungenxa yezi zizathu zilandelayo:

1. Ubungakanani kumalungiselelo amatyala athandabuzekayo-mali ka-DR ivuliwe kuphela GP ezingahlawulwanga ziyaphunyezwa. Efunyenweyo ukuba inkqubo yokusebenza athengiswe kunye nezinye ii-asethi azifakwanga.

2. akhawunti Second-esandleni imali yetyala kuyathandabuzeka ziboniswa ziziphathamandla. Xa engagqibekanga NC ngaphezu kweentsuku ezili-90 imali kwi reserve mayibalwe yonke ngokupheleleyo.

3. BU balance engasetyenziswanga kufuneka kwaziwe ukuba ivele ngenxa yemali mbutho. Ngo-NC, ke zingadluliselwa thuba olandelayo (unyaka).

Le nkampani kufuneka ukudala irejista, ukubala uze ugcine ingxelo imalana amatyala athandabuzekayo. Ithuba inventri ingxelo kufuneka ziqinisekiswe kwisenzo ehambelanayo (№ INV-17) zincediswa Akungeentloko:

- umhla ityala (iqela 3 Code Tax);

- pesenti ulwabiwo (0 okanye 100).

Accountant kufuneka esweni ukugqithiselwa kwamatyala ezimbi ithemba, yaye isixa-mali esisashiyekileyo ukuthwala okanye ziquka iziphumo zayo zemali.

Bonisa ukusebenza kwi "1C Accounting"

useto lwesimo kamabonwakude zikuvumela ukuba ukulandelela isixa osemva ngokwahlukeneyo kumntu ngamnye. Kodwa kufuneka uzifakelele ibhokisi. In the "Izicwangciso akhawunti izicwangciso 'tab" zokuhlala kunye iikontraki "kufuneka ukhankanye ixesha emva eqala Countdown kwexesha ukulibaziseka. Kodwa lo mthetho uza kusebenza xa ukucwangcisa ibhokisi "ukudala oovimba kwi OU kunye / okanye BU" kwi-nkqubo yobalo kwi "Iintlawulo zeekontraki 'tab. Ukuba zombini wokuhlola, ngoko ekugqibeleni kukho umahluko amanani. Izizathu livela sele ikhankanyiwe apha ngasentla.

Ukuba ityala iintsuku ezingaphezu kwama-45, ngexesha lokuvalwa kwenyanga kuya kuba ethe-mali ka-50% ye-mali lokugqibela DT 62 DT 76,06. Ukuba ixesha elide ngaphezu kweentsuku 90 - 100%. Kuba Ukulibaziseka mali loovimba amazwe kuya kufuneka zenze ngesandla. Tshekisha ukuchaneka kwazo ngokubala kwiziko ledatha kunokuba igama elifanayo kwisiqinisekiso.

Okulandelayo, cinga boqobo amangeno accounting, leyo akhiwa kule kwisiseko.

• Ukuba umxhasi wasebenzisa uqwalaselo endala, apho yomhlalutyi singàphunyezwa ukuba uxwebhu ukuthunyelwa ngasinye, emva update uqwalaselo kuyimfuneko ukuba umgaqo-nkqubo omtsha ingxelo ukuba awabe isixa kwamaxwebhu mithwalo reserve nge "Operation (NB kunye OU)."
• Dr 91,02 Km 63 - kweentambo idaliwe ngokuzenzekelayo ngomhla wokugqibela enyangeni.
• A malungiselelo endizibumbeleyo kumntu ngamnye. Le program ngokuhlalutya intsalela DT 62 76,06. Ukuba umxhamli phantsi kwangaphambili ngemvumelwano enye intlawulo ibhalisiwe, yaye kwelinye ityala iintsuku ezingaphezu kwama-45, le mali iya kuhlawuliswa. Ukuba le mali eyahlukileyo ukusuka OU, kuya kuthatha ngokuzenzekelayo ingqalelo umahluko.
• Am 63 Km 91,01 - wobuyiselo kweentambo bucala, nto leyo ezijikeleziswa ngokuzenzekelayo ekupheleni kwenyanga. Le mali kunciphisa ukuba umthengi kuhlawulelwa iimpahla.
• Am 63 Km 91,01; - transfer of ematyaleni.
• Dr 63 Cr 62 (76.06) - bhala-off ukulwa. Le iintambo kwakheka uxwebhu "uhlengahlengiso amatyala" elibheke "bhala-off". Kufuneka ukhankanye i "Isibonelelo for akhawunti athandabuzekayo 'tab 63 kwaye ubonise subkonto.

Ukuba inkampani igcina iirekhodi kwi OU kunye BU, kuyimfuneko ukutshintsha mali ngokwahlukeneyo. Ukwenza oku kwi "lolungelelwaniso ityala 'ukuba unike ibhokisi" hlengiso Manual ". Ngoko, kwi iintambo AT 63 Km 62,01 ukucacisa isixa reserve kunye nentsalela kwaziwe ukuba umahluko ezisisigxina nezexeshana. Le program ibala ngokuchanekileyo i SPE, ukuba le meko zilandelayo: BU = NU + PR + BP.

intsalela yetyala engakhankanywanga a Reserve ou kufuneka ujonge alo. 91,02 "Bhala-off ukulwa (short circuit)." Oko kukuthi, i-debit kunye ngetyala kuvela iiyantlukwano ezimbi ezisisigxina nezexeshana.

Isixa setyala esibhaliweyo-off, njengako apho its been iminyaka engaphezu kwama emithathu, kufuneka iminyaka 5 inani akhawunti off-imali eseleyo kwi 007. Noko ke, ukuba ngeli xesha umxhasi umva ubuncinane inxalenye yemali, lo msebenzi ichaphazela wokuposa zilandelayo: E-50 (51) 91.02 Km. Ukuba zange ibuyiselwe imali, ngoko akhawunti ivaliwe "umsebenzi BU (OU)" ukuba imali ngokupheleleyo.

isishwankathelo

Le nkampani ekupheleni kwethuba lokunika ingxelo kufuneka ukudala oovimba lwamatyala amabi, oko kukuthi, izixa nekungenakwenzeka ukuba abuye. Iindlela zokubala ezi zixa kwi OU kunye BU ezahlukileyo. Ukuba ulawulo ugqiba ukubonisa mali, hayi kuphela ingxelo kodwa-nkqubo yobalo-, izilungiso kufuneka yenziwe isiseko ngesandla. Kubalulekile ukuqonda injongo ebekelwe bucala abembumbile. I iphezulu isixa kwamatyala amabi, kokukhona izinga net assets. Kuba ingxelo "entle", onikezelwa ebhankini, oku akusoloko elungileyo.