Le fom intsha lomncono: Ingaba ukwenza ubomi lula accountants?

Umthetho umisela ukuba kokufika uMthetho omtsha Federal "On Accounting» (№ 402-FZ of 06.12.2011) onke amashishini, kungakhathaliseki yolawulo irhafu, zinyanzelekile ukuba kunikezela kwiingxelo zemali. Umthetho omtsha izise ezintsha ezininzi ngokuphathelele kwiifom accounting.

Ngoko ke, lo mbutho we-USN kufuneka alungise aze angenise iingxelo. Kodwa kukho uhlobo entsha lomncono, lula kwimibutho ezinjalo. Uninzi imiba intsalela ye nefom zihlangene zibe omnye. Ngoko ke, lo eseleyo impahla iqulathe amanqaku-5, yaye zava - weSiqendu 6. Ukuze ukuthelekisa iifomu ezindala kunye nezintsha kunokuba elide kakhulu, kodwa kukho ichanekile kakhulu kancinci. Ukuba ngephanyazo anegama le lomncono abasemagunyeni yerhafu akayi ukuqonda into, baye kufuna ukuba ukuxela ulwazi kukho izinto ezithile balance sheet. Oku kongeza umsebenzi of accounting, njengoko kuyimfuneko ukwenza utshintsho ezongezelelweyo.

Uninzi imibutho kufuneka ukuba kubekho ulungelelwano, makamise imiba ezimbalwa ezibalulekileyo. Omnye kubo: "Indlela ukugqiba lomncono kwiminyaka edlulileyo, ukuba akukho idatha echanekileyo?" Kulo mzekelo, kukho iindlela ezimbini. Imibutho ukubala data wexwebhu, kodwa kukho caveat. Ezi ukuze kubalwa alichanekanga ngokupheleleyo, oko kuya kukhokelela ekubeni ingxelo engachananga, yaye kufuneka zidlule ezininzi amaxwebhu ukuze ukubala Isalathisi ngamnye kwiminyaka emibini edlulileyo. Lwalo yesibini livumela Ministry of Finance ongazizalisanga kule data iminyaka edlulileyo. Le nto iyahambelana nomgaqo imithetho Russian Federation, njengoko intlangano akakwazi ukuzalisa i data ukuba ngaphambili babengekho.

Omnye umbuzo wabuza ngokuphathelele ukusetyenziswa kwefom entsha lomncono: "Ziziphi fomu ichanekile ukuthatha balance sheet?". Le fom intsha yenzelwe kuphela kumashishini amancinci, njengoko kuchaziwe yi-Ofisi yoMphathiswa wezeMali. Kodwa endala lomncono kwakhona ezifanelekileyo imibutho ukuya USN, ukuba ufuna iinkcukacha ezingaphezulu ukupeyinta abanini data.

Imilo ye kwiphepha lomncono - luhlobo zeengxelo zemali, nto leyo ebonisa ubume bombutho iminyaka emithathu ilandelelana, kwaye iya kuba kwi IRS ekupheleni konyaka. Xa umthetho omtsha "On Accounting" iintlobo landa. Kodwa nantsi into enye kukho catch: kusekho kuphela ifom endala, ngoko imibutho emininzi akuyi kuya kwenza ukuba inkqubo entsha accounting. Ingakumbi ukuba, kungakhathaliseki ngokukhululwa ukugcina iirekhodi, umbutho we-USN kuninzi onke accounting. Le yenye plus obuxhasa le fomu endala.

Kodwa le mibutho ntsha ngoku uhlobo okulula kwiphepha lomncono, nto leyo eya ukudibanisa ezinye iinkcukacha eziya kwenza lula umsebenzi zincwadi oyintloko nkampani. Nangona asikwazi kugweba le fomu, njengoko kuya kusetyenziswa, kuqalwa ingxelo ngonyaka ka-2013. Emva nje kokuba ufake iingxelo, kuya kuba lula ukuqonda oko abayingxenye eyamkelwe amashishini amancinci.