PBU 4/99 "Iingxelo-mali ka Imibutho": ukwakheka, umxholo, isikhundla nocwangco

Amashishini ngobume iqumrhu elisemthethweni, ngokungqinelana nomthetho Russian, kufuneka ukuba agcine iirekhodi. Enye izinto eziphambili yezomthetho elawula le nkqubo - PBU 4/99. Zintoni evelele? kufuneka ibe yintoni na isakhiwo amaxwebhu ingxelo ngokungqinelana nemigaqo ilungiswe kwesi senzo olumisiweyo?

Yintoni na ummiselo PBU 4/99?

Ingqalelo umthombo umthetho wasibeka ejikeleza iSebe Order Finance № 43n, eyapapashwa ngoJulayi 6, 1999. Esi senzo olumisiweyo lichazwa njenge umMiselo. igama lakhe elipheleleyo - Accounting Imigaqo "Accounting Umbutho" (PBU 4/99).

Kutheni imfuneko kumthombo efanelekileyo yomthetho? Lo mmiselo ichaza isakhiwo kunye nemigaqo methodological zokuqhuba amashishini accounting.

Kolawulo ingqalelo umthombo umthetho usebenza kuwo onke amaqumrhu asemthethweni, ngaphandle iibhanki, kwakunye kurhulumente kunye nezakhiwo kamasipala. Kwakhona PBU 4/99 ayikwazi isicelo, ukuba iingxelo-mali eyenziwe kwishishini ukusetyenziswa lwangaphakathi, ukwenzela ukunika amaxwebhu ingxelo kunye accounting manani ukuba amaziko oshishino amaqela anomdla ngendlela ukuba azilawulwa ngqo IMbasa Ministry of Finance № 43n.

Uxwebhu ngawo kufuneka ukuba isetyenziswe ekulungisweni:

• Ingxelo kwabunjwa isifundo hozyaystvuschim ukulungiselela iinjongo zangaphakathi kunye ne-manani oluqulunqwe ngamaziko;
• ulwazi eziqulunqwe mbutho zebhanki, ngokungqinelana neemfuno zomthetho, ngaphandle kokuba kubonelelwe ngenye imithetho eyahlukileyo.

Kusenokwenzeka ukuba kuqatshelwe ukuba imithetho efanelekileyo umthombo esebenza ngqo ne-Ofisi yoMphathiswa wezeMali ukwenzela ukuba:

• iintlobo ezithile iintlobo, ingxelo kwakunye nezikhokelo kubo;
• Iinkqubo zokunika ingxelo olukhethekileyo amashishini amancinane kunye nee-NGO;
• ukumisela imithetho nokudalwa akhawunti esidityanisiweyo, kwakunye namaxwebhu xa ukutshintsha ubume nkampani.

Ngoko ke, lo norm ingqalelo - ubhetyebhetye, ukuba wolawulo ngokubanzi ngokufanelekileyo umthombo.

Ingqalelo umthombo umthetho umisela uthotho kwiinkcazo, apho kungakuhle ukuba balandele ngqo amashishini ukuyilwa kweengxelo.

Iinkcazelo PBU 4/99

Sithetha iinkcazelo amagama afana:

• ingxelo zemali;
• komhla wokungeniswa kwengxelo, eli xesha;
• umsebenzisi.

Phantsi kwiingxelo zemali, ngokungqinelana kunye namalungiselelo PBU 4/99, kuyaqondakala inkqubo enye lwangaphakathi olululo ulwazi malunga bemali yenkampani, kwakunye neziphumo umsebenzi kwezoqoqosho inkampani, ezenziwe ngenxa yolwazi ezibonakaliswa accounting.

Phantsi xesha lokunika ingxelo e PBU 4/99 uthetha ixesha apho uhlobo efanelekileyo ingxelo kufuneka amiliswe ngaphakathi kumbutho. Ngomhla wokunikwa kwengxelo kwakuthetha, ke, lo mhla njengoko apho qumrhu kufuneka ukuba zinike iingxelo.

Enye igama kuvezwe kulo mthombo ekunene - umsebenzisi. Phantsi bantu zendalo ezifana kuthetha okanye imibutho ukuba unomdla wokufumana ingcaciso malunga amaziko oshishino.

I PBU 4/99 "umbutho ingxelo Accounting" umiselwa nokwakhiwa amaxwebhu afanelekileyo lweshishini, kwakunye neemfuno yona. Makhe sihlole kubo.

iingxelo bokwakha

Ngokungqinelana kunye namalungiselelo PBU 4/99 "Accounting imibutho ingxelo", iifem kwiingxelo zemali ziquka:

• ukulinganisela;
• ingxelo, nokugcina inzuzo kunye neelahleko;
• isicelo esikhethekileyo sheet kunye;
• INGCACISWANA;
• kwiimeko ezichazwe ngumthetho - Ingxelo yophicotho-zincwadi.

Kwelinye icala, ingqalelo umthombo umthetho umisela uluhlu olubanzi kweemfuneko ingxelo accounting siqinile. Makhe sifunde kubo.

amaxwebhu ezifunekayo

Ukungqinelana PBU 4/99 "umbutho ingxelo Accounting", amaxwebhu eyenza ngoku kufuneka sibonakalise ngokuchanekileyo kwaye nokugcwala wacela ingqiqo kwimeko yeshishini, iziphumo imisebenzi yezoqoqosho kwiinkampani, intsingiselo ukusebenza kwezoqoqosho kule nkampani.

Isibaluli ukuba zizaliswe ngokupheleleyo kunye nokuchaneka ingxelo - ukuthotyelwa nemithetho yayo, esisigxina nemimiselo zamkelwa ligunya elinobuchule. Ukuba ukuyilwa amaxwebhu afanelekileyo kutyhilwa ukungabikho kweenkcukacha ezithile, ezi nkampani kufuneka enze nezibonisi ezongezelelweyo ingxelo efunekayo, iingcaciso.

Kwityala kakhulu PBU 4/99 uvuma le meko, inkampani ukuze athambise izithethe ezisekiweyo, ukuba kuyimfuneko parameters ukufumana izizathu Injongo oko akwenzeki.

Ulwazi buthathwa ikhondo lomsebenzi kwi ukuyilwa kweengxelo, kufuneka angathathi cala. isicelo sayo engafanelanga kuphembelela izigqibo ezenziwa ngabantu abanolwazi kuvavanyo iziphumo zemali.

Imfuneko ebalulekileyo kwiingxelo zemali iqumrhu elisemthethweni - mayiquke neziphawuli abonisa iziphumo zemisebenzi amasebe yayo yonke, iiofisi ummeli, kwakunye nezinye izakhiwo, kuquka nezo ibhalansi sheets ezahlukeneyo.

Le nkampani ifuna ukuqinisekisa ukuba ibaluleke izibonelelo ezifanelekileyo Accounting "Accounting Umbutho" (PBU 4/99), nto leyo ukwakheka phambili kuxwebhu, kuthathelwa ingqalelo ukuqhubeka ubume kuhlobo ezisisigxina amanani ixesha ezahlukeneyo. Iintlobo zamaxwebhu kusetyenziswa njengesiseko ekwenzeni kwiphepha lomncono, ukulungisa iinzuzo kunye nelahleko, ngokunjalo ukuncedisana imithombo zabo kufuneka njalo njalo. Zezi ndaba ukutshintsha kwiimeko ezingaqhelekanga. Njengoko kukho - Ukuba utshintsha indlela le nkampani. Ngoko lo mbutho kufuneka eziqulunqwe utshintsho olufanelekileyo ukuzithethelela ingcaciso eyahlukileyo ukulungelelanisa, kwakunye ingxelo ebonisa iinzuzo kunye nelahleko.

ingxelo zemali, nokubunjwa kwayo kunye nesiqulatho (Regulations Accounting PBU 4/99 iqulethe imithetho echaphazelekayo) kufuneka iqulunqwe kuthathelwa ingqalelo ukuqhubekeka komsebenzi ixesha ezahlukeneyo. Kwimeko ukungangqinelani phakathi kweloo Ubhaqo data zincwadi unako ukwenza utshintsho oluyimfuneko ezahlukahlukeneyo iparameters. Kulo mzekelo, ulwazi malunga oko kuyimfuneko ukubonakalisa, ukongeza nebhalans-shithi ebonisa iinzuzo kunye nelahleko lweshishini.

A vangama izikhombisi zoqoqosho kwiingxelo: i bokuqonda

Kukho inani kujonge okuluphawu nitrogen kwiingxelo zemali lwezalathisi eziphambili - zinikeza kwakhona uxwebhu "Accounting Umbutho" PBU 4/99. Ngokufutshane ngazo zezi zilandelayo. Izalathi-asethi, amatyala, ingeniso kunye nenkcitho ye nkampani kufuneka maziboniswe ngokwahlukeneyo, xa ngaba ke kubaluleke kakhulu ukuba uvavanyo oluthembekileyo imeko kule nkampani. Kwelinye icala, ezi mpawu enokuthi ibonise, ukongeza nebhalans-shithi, ukuba ngaba kubalulekile ukuhlola imeko yoshishino.

Ingxelo usuku kunye nonyaka

Ukungqinelana umthombo olumisiweyo kuqwalaselwa kwi lokusekwa amaxwebhu ingxelo inkampani kufuneka igcinwe engqondweni ukuba umhla sheet balance kufuneka ithathwe njengoko imini wekhalenda lokugqibela ixesha oluhloniphiweyo. Kunyaka ingxelo ingqamana elisusela kowoku-1 Januwari ukuya kowama-31 kuDisemba. Kunyaka wokuqala ingxelo ukuba umbutho omtsha - ixesha ukususela ngomhla wobhaliso inkampani kude kube ngowama-31 kuDisemba. Ukuba inkampani wadala emva Oktobha 1, unyaka ingxelo yokuqala, ngokuba siyafana kwithuba ukususela kumhla zobhaliso kumaqumrhu karhulumente de-31 kuDisemba, kunyaka kangaka ozayo.

Iingxelo Accounting: Ezinye iimfuno

Qwalasela ezinye iimfuno ezibalulekileyo ukuyilwa kweengxelo zemali PBU 4/99. Ngoko ke, kufanele kuphawulwe ukuba ngamnye yeencindi - lomncono, kunye nezongezelelo kubo, ingxelo yomphicothi-- kufuneka iquke:

• igama;
• umhla balance sheet okanye ixesha apho ingxelo inikezelwa;
• igama lenkampani enika amaxwebhu;
• ulwazi malunga nendlela yomthetho ishishini;
• Ifomati reflection kwengxelo yokusebenza.

Order ekuvunyweni neMimiselo Accounting "Accounting Umbutho" PBU 4/99 ufuna ezimali ukuba baqulunqe amaxwebhu:

• e Russian;
• ukubonisa amanani e engange.

Iingxelo ezifanelekileyo ziya mazingqinisiswe:

• intloko le nkampani;
• zincwadi oyintloko okanye omnye umsebenzi lokusebenzisa amagunya ukuqhuba accounting.

isakhiwo sheet balance

Iza kuba luncedo ukufunda isakhiwo kwamaxwebhu ezimbini ezingundoqo iingxelo zemali - kwibalance sheet, kwakunye ingxelo ebonisa ngengeniso yenkampani kunye nelahleko. Siqala umthombo yokuqala.

balance sheet iqulethe asethi namatyala. Amanani ehambelana abonakalisa imeko yezoqoqosho zenkampani ngomhla wephepha lomncono. Njengoko for impahla yenkampani namatyala kufuneka zihlelwe kwixesha elifutshane elide. Iqela lokuqala luquka abo ixesha esiqela lingayifumenanga ngaphezulu kweenyanga ezili-12. To sesibini - phezu koko, ezo ezingenako ngentlawulelo iqela ibophelelekile zingadlulanga iinyanga ezili-12 emva kokusayina isivumelwano kunye kamva.

isakhiwo le ngxelo

Le elandelayo Uxwebhu ibalulekileyo - ingxelo leyo ibonisa ukusebenza kwingxelo yengeniso. Ukusebenzisa lo mthombo inokuba kwenziwa, phakathi kwezinye izinto, kophuma yokuhlela olusekelwe PBU 4/99 "Accounting Organisation". Uxwebhu ekuthethwa kufuneka zibonise imisebenzi yezoqoqosho le nkampani ngeli xesha lengxelo. ukuba amanani eziphambili kuso ezinxulumene, ukuba ingeniso kunye neenkcitho zihlelwa eqhelekileyo, kunye nabanye.

Amanqaku lweBhalansi

Olunye uhlobo ebalulekileyo imithombo iqukwe kwiingxelo zemali yenkampani - Notes wengcaciso ukuya kwiphepha lomncono neengxelo ezibonisa ngengeniso yenkampani kunye nelahleko. izilungiso ezifanelekileyo zenzelwe ukuba atyhile iinkcukacha ezinxulumene nkqubo ingxelo lwenkampani imfuneko yokukhupha abachaphazelekayo yovavanyo oluthembekileyo yezalathi zemali yenkampani.

Ukuba kufuneka achazayo ukubonisa ukutenxa imithetho wavuma inkampani oyingcali ofanelekileyo xa nokucingela ingxelo Iqinisekile ukuba noku kutenxa kokumiselweyo. Ukongeza, le nkampani kufuneka zibonise iziphumo zemali imibono Ukungafani nomthetho obusa ukulungiswa kwezitethimenti zemali kwamashishini.

Ukudibanisa imithombo ingxelo mayibonise ulwazi ingxelo ezinxulumene ngqo kwimisebenzi yombutho, yaye ukuba aveze kubo ngokwemeko ulwazi kuqinisekiswa accounting. Ngenxa yoko, unomdla wokufumana umntu imithombo ochaphazelekayo ukubalwa, kuqala, ekuphuculweni ukuthembeka kolwazi kwi imeko yezoqoqosho yenkampani.

neenqobo Essential izilungiso ezifanelekileyo ukuze PBU 4/99 "Iingxelo-mali ka Imibutho" - ngokuvumelana nemithetho kunye nemigaqo lwangaphakathi, ukuba kuyimfuneko ngokusekelwe-nkqubo yolawulo zeli qumrhu. Ukuba nayiphi na imigangatho bezimali, kwafuneka ukuba ishiywe, kufuneka zibhalwe ngazo ezi zongezo. Ngoko ke, amaxwebhu afanelekileyo ebekumele ukuba ibe selubala kuwo onke amaqela anomdla.

Kusenokwenzeka ukuba kuqatshelwe ukuba uxwebhu yomthetho zihlolisisiwe babhalele nezinye elawula wezimali lweshishini. Kulo mzekelo, i yemali kufuneka ukuba unikezelo olukhawulezayo kuzo imithombo efanelekileyo nezithethe kuhlelo oludlulileyo, kwakunye ukuba izimvo, iinkcazelo kunye, xa kukho imfuneko yokwenza, sokwahlulela ukusetyenziswa kwamagatya zezi imithombo komthetho.