Ukubunjwa iinkcazo zemali 2013

Imveliso yomthetho entsha mali ngoDisemba 2011, ngaphambi kokungena wayo force - ityala for umkhuba Russian iyamangalisa. Ngokuqhelekileyo zonke izilungiso sifumana into ekuthiwa "phantsi komthi weKrismesi" uze uzibone ungxamile. Kwaye ke le nto - ngaphezu konyaka ukufunda imithetho-siseko-mali omtsha.

Kunye ezimali bafumana bekwimeko engaqhelekanga, kufuneka balungiselele iingxelo zayo zemali ngaphambili, ngowe-2012, xa uMthetho 402-FZ engenzanga, ngoku, ngowe-2013, xa sele ezisetyenziswa yena. Indlela ichaphazela ukusekwa kunye nokwakhiwa kweengxelo zemali? Yintoni na imibutho amashishini amancinci?

Ngoku makhe siqwalasele ubume zonyaka neengxelo zemali ukuba umbutho eqhelekileyo zorhwebo. Oku kuquka:

• sheet balance;

• inzuzo kunye akhawunti ilahleko;

• idla: ingxelo yeenguqu equity, ingxelo yokungena nokuphuma kwemali kunye namanqaku.

Noko ke, ukususela ngo-2013 kule fomu №2 №402-FZ uMthetho wabiza ingxelo ngeziphumo zemali. Enyanisweni, ekwimo Order № 66n sele kule ngxelo, njengoko siqulethe iinkcukacha malunga ingeniso, inkcitho, umda ingeniso kunye japan mali iyonke.

Noko ke, nangona lo mbiko yonke into ofuna ukuyazi malunga iziphumo zemali, i-Ofisi yoMphathiswa wezeMali ngenxa yesizathu esithile uphikelela ngoobani kunye nesiqulatho kweengxelo zemali-2012 ifomu yengxelo kuyimfuneko ukuquka ibe ingxelo yengeniso (ODF for short) . Ukuba myalelo asiyihlaziyanga №66n okanye abaphuhlisi-software accounting akayi ukutshintsha igama le fomu, uyacebiswa ukuba ngokuzimeleyo. Ukuba oku akwenzeki, kufuneka ukuba angenise ingxelo enegama elifanayo. Kunzima ukucinga ukuba kukho umntu waphakamisa isandla kubohlwaya ngayo. Yaye yintoni isizathu?

Ngokwemveli, iminyaka ngeminyaka yonke, amashishini amancinci bakhathazekile ukuba kufuneka athathe isicelo ukuya ingxelo? Qinisa buvela №66n oku kubakhulule ngqo. Ngelo xesha nye iyaqhubeka ukusebenza Isikhundla sokuqhutywa accounting 34n, apho ube nje apho. Ijika unelungelo Hamlet: "anikezele okanye anikezele - lo ngowona mbuzo."

Kodwa kunokuba ekufumaneni yeyiphi kwezi mimiselo kubaluleke ngakumbi, kungcono ukuba ukubalelana nabo kunye nabanye. Ewe, Order 66th akukho sisombululo ukuba anikezele isicelo, kodwa kukho amazwi abonisa kuphela iinkcukacha ezibalulekileyo ngemeko yezemali nkampani leyo. Isiphelo: Ukuba une nocwangciso oluqhelekileyo, ukuba ukungena kwi sicelo kusenokwenzeka ukuba nto. Ewe, kwaye uhlole ukuchaneka uvavanyo lwakho oqeqeshiweyo, apho ugqiba alahle isicelo, ukuthetha ngokuthe ngqo, akukho namnye. Kusenokwenzeka ukuba kuqatshelwe ukuba amashishini amancinci banelungelo ukuba ufake isicelo ngayo ingxelo-mali.

Iindaba ezimnandi kukuba esinye isiqabu ebalulekileyo kumashishini amancinci. Lula iifom iqukwe kwiingxelo zemali, iye kuququzelelwa kakhulu ubomi ngoosomashishini kunye ezimali. Enyanisweni, kwathiwa ixesha elide eyadlulayo, kunye namashishini amancinci abanokuzenza ukuphuhlisa ifom "ukukhanya". Kodwa eminye imibutho abangabubonanga kule ndlela ekhethekileyo, ukuba wanelisekile iipateni eyamkelekileyo. Abo zazidlala "ukuququzelela" ifomu, nje lakhula nkululeko, umsebenzi ozimeleyo uyothuka kubo.

Umzekelo, kwi "wayengekho" balance sheet item "Capital kunye noovimba" uquka iqela izikhombisi, ekufuneka ziboniswe ngokwahlukeneyo. Apha kunye share eyinkunzi kunye eyongezelelweyo ihlawulwe kwaye igcinwe unomvuzo. I 'elincinane "Akukho ediliza balance hayi: ukugcwalisa umgca" Capital kunye noovimba ", kwaye kwenziwe nayo.

kwingxelo yengeniso Eqhelekileyo i-Ofisi yoMphathiswa wezeziMali naye kakhulu kunqunyulwa. Yangena phantsi imela Inzala efumanekayo - kufuneka ziboniswe kuphela kumgca "Enye ingeniso". Kodwa ke amagosa kuhlawulwa umdla washiya ngokwahlukeneyo. Icacile kutheni: nkqu oyinkampani encinane kuyimfuneko ukubona indlela yabiza imali ebolekiweyo.

Oku "kudliwe" amashishini amancinci ukuba kuyimfuneko kuye, kwaba kuyenzeka ukuba yokuyenza ngokwakho ngaphambili, kodwa ekubeni kwakukho kwindlela yesono ukuba basebenzise.

Kodwa akulambathi lonke ixesha ngokuphindaphindiweyo: inkampani unokusebenzisa ifom lula ukuba inxalenye yeengxelo zemali, ukuba kufuneka kubo. Kwaye ayikho le kwimfuno enkulu, ngenxa ngokwemigaqo ezimali amashishini amancinci ebomini bayizalisa ingxelo njengesiqhelo, akulula xa uqeqeshelwa ukuba i "lite" uguqulelo - ndinikhathaze. Indlela esetyenziswa ukuncedisana ne-ukomeleza inkqubo accounting, umtya yeengxelo "wayengekho" dibanisa phezulu, ukuze ufumane iziphumo ukuba imiqolo zizonke iifom lula.