Ukukhutshwa kwezabelo ezongezelelweyo: ukuthumela, ukuphendula

Inkunzi-mali egunyazisiweyo ye- AO ibonisa ukubaluleka kwezabelo. Ngeenjongo zokubamba i-accounting, isabelo somsunguli ngamnye kunye neentlobo zeziqinisekiso zibaluleke kakhulu. Ngokwale nkcukacha, izabelo zibalwe kwaye amalungelo abo abanini-zimali ekulawulweni kwenkampani azimisele. Makhe siqwalasele ngokubanzi malunga nendlela ukukhutshwa kwezabelo kuboniswa ngayo kwi-BU (ukuthunyelwa okusetyenziswa kwiakhawunti yamalungelo okubambisana akunyanzelwanga, kwakhona).

Ukuqulunqwa kweNkqubo yePalato

Umsebenzi we-JSC ulawulwa nguMthetho we-Federal No. No. 208. Lo mthetho uchaza inkqubo yokudala nokuhlelwa kweenkampani, amalungelo kunye neemfanelo zabasunguli. Ngokwe-Art. 7, kwizabelo ezivaliweyo ze-AO zisasazwa kuphela phakathi kwabathathi-nxaxheba. Ngokwe-Art. 9, abasunguli bavala isivumelwano malunga nokusekwa kwenkampani apho inkqubo yokusebenza kwemisebenzi, inani lemali, iindidi zezabelo, kunye nenkqubo yokuhlawulwa kwabo iyalelwe. ² icandelo le-balance sheet lenziwe ngexabiso lexabiso lokutyunjwa kweBhanki Ephakathi. Kuyafana kuzo zonke izabelo eziqhelekileyo. Emva kokubhaliswa koburhulumente, i-50% yeBhanki Ephakathi ibuyiselwe kwiinyanga ezi-3, kunye nabanye - ngaphakathi konyaka.

Ukunika ingxelo kwi-share issue

Ngokutsho kwe-PBU, kwi-akhawunti ye-80 "I-capital" egunyazisiweyo "inkcazelo" ibonakaliswa ekubunjweni nasekuhambeni kwenkunzi. Ibhalansi iyahambelana nomthamo wemali yenkampani. Isixa sematyala esibolekwa ngabasunguli siboniswa ngokuthunyelwa kwe-CT 80 DT 75-1. Ukufumana imali yokuhlawula amalungelo amalungelo kuboniswa kwiKT 75-1. Uhlalutyo lwenziwe ngamnye kulo nxaxheba.

Ukuze i-stock post ibonakalise ngokugcwele amalungelo abo bonke abasunguli, izigaba zamabakala amakhulu kunye neentlobo zokhuseleko, kuyacaca ukuba i-akhawunti ye-80 ivule i-akhawunti equlethe ulwazi malunga nokuhamba kweentlobo ezahlukeneyo zemali :

• 80-1 "Ivakaliswe" - isetyenziselwa ukubonakalisa ixabiso lokutyunjwa kweemfanelo ezizithengiswa.
• 80-2 "Ukubhaliselwa" - isetyenziselwa ukunika ingxelo kwiBhanki Ephakathi kunye nokuthenga.
• 80-2-1 "Amalungelo entlangano omsunguli wokuqala".
• 80-2-n "i-CB yomsunguli we-n".
• I-80-3 "Inkokhelo" -xabiso lezitifiketi ezikhululiwe.

Umzekelo:

Abasunguli abathathu banquma ukufumana inkampani. Inkunzi enkulu kwinani lama-ruble angama-800. Yahlula kwizabelo ezingu-800. Ixabiso lentengo yeemali: 800 000: 800 = 1000 ruble. Izabelo zisasazwa phakathi kwabasunguli kule nxalenye: 40%, 35% kunye ne-25%. Ngethuba lokubekwa, i-50% yeBhanki Ephakathi yahlawulwa. Imali esele ifike kwiinyanga ezintathu.

Ngeenjongo ze-NU, ingeniso kwifom yepropati, efunyenwe njengegalelo kwi-capital of the organization, ayiqwalaselwa xa iqikelela isiseko sokubala iNPP (Isiqendu 1 seKhowudi yeRhafu). Sibonisa umba wezabelo kwi-BU. Ukuthunyelwa kufakwe kwitheyibhile elingezantsi.

Ukungena kwe-Akhawunti ekuboniseni umba wezabelo ezingabhaliweyo azifani nalezo ezichazwe ngasentla. Ukuqinisekiswa kwegalelo kwenkampani kuyisitifiketi okanye kukhishwe kwirejista yabanikazi beBhanki Ephakathi.

Iiifom zokuphendula ngokukhawuleza

Iimviwo zePhepha mazihlawulwe nge-akhawunti 006. Kukho ixesha elithile phakathi kokuveliswa kweefom kunye nokubekwa kwazo. Xa uhlawula iinkonzo zokuprinta, ezi zilandelayo zifakwe:

• I-DT20 KT60 kunye ne-DT60 KT51 - ngenani leendleko zokuthengisa zangempela.
• ДТ 006 - ukwenzela ukuba ixabiso lonyulwa labelo.

Njengoko iifom zilahliwe ngokwenene, zibhalwa ngokubhala CT 006.

Sitshintsha kwisixa semali

Isiqendu 28 soMthetho we-Federal No. 208 sihlinzekela ukwanda kwipropomthi egunyazisiweyo ku-ZAO ngokusebenzisa umbandela owongezelelweyo wezabelo. Isigqibo esifanelekileyo senziwa kwintlanganiso yabanini-mali. Inani lezabelo ezongezelelweyo, uhlobo lwawo, indlela yokubeka, intlawulo, ifom yokuhlawulwa nayo iyakunikwa kwintlanganiso yabanini-mali. I-Securities ingakhokhelwa ngemali okanye kumalungelo epropati. Kwimeko yesibini, igosa elizimeleyo lijongene nokuhlola ipropati edluliselweyo. IsiGqibo seC FC No. 19 silawula umba wezabelo ezongezelelweyo. Ukuthunyelwa kweengxelo kubhaliwe ngokubhekisele kwingxelo malunga neziphumo zengxaki: ixabiso lezabelo, inani labo neendidi.

Kulo mzekelo ukhankanywe ngezantsi, izixhobo ziya kusetyenziswa ukuhlawulela iziqinisekiso. Ukunika ingxelo kubo, i-counter yegama elifanayo libonelelwa kwirejista yemali. Ukuba inani lentengiso liphezulu kunexabiso elikhethiweyo leBhanki Ephambili, umahluko phakathi kweemali ezifunyenweyo kubangelwa yinkunzi eyongezelelweyo. Kulo mzekelo, ukuthengiswa kwezinto ezilandelayo kuya kusetyenziswa:

• I-KT 80 DT 75-1 - ukwanda kwintlawulo egunyazisiweyo ngenxa yokukhutshwa kwezabelo.
• I-KT 83 ДТ 75-1 - ukudala i-capital eyongezelelweyo.

Ixabiso lokuqokwa kombandela lihlawuliswa ngezinga le-0.8% (i-FZ No. 2023-1). Eli shishini lenza ixabiso lihlawulwe ngokuzimeleyo kwaye lidlulisele kwisabelo-mali sesigqeba kunye kunye namaxwebhu okubhalisa umba. Kwi-CB, irhafu yentsebenzo neBhanki Ephakathi ikhonjiswe kwingxelo ye-DT 91-2 "Ezinye iindleko", i-KT 68 "Izibalo zerhafu". Ukubhaliswa kobuso kwimiba yezabelo ezongezelelweyo kwenziwa xa inani lababhalisi lidlula i-500.

Umzekelo:

Abasunguli beenkampani banquma ukwandisa i-capital capital ogunyazisiweyo nge-ruble eziyi-0.5 zezigidi ngokukhupha i-securities 500 ngexabiso lokuqala lama-ruble ayi-1. Ngamaxabiso e-ruble 1050. Ngenxa yesiphumo, zonke izabelo zathengiswa. Kulawa ma-300 ahlawulwa ngekheshi, ngelixa iphela, i-OAO ifumene izixhobo ezixabisa ii-ruble ezingama-210,000. Siza kubonisa umba wezabelo ezongezelelweyo. Ukuthumela:

Igalelo kwigunya eligunyazisiweyo linokuhlawulwa ngenxa yeempahla eziphambili eziqikelelwa yigosa elizimeleyo kwixabiso lemarike. Makhe siqwalasele indlela iirekhodi ezibonisa ngayo umveliso weemveliso ezigqityiweyo. Ukungena kwi-akhawunti:

˙ 43 КТ 20 - ukukhutshwa kwezinto eziphambili (umcebisi, ukukhonza).

Nantsi indlela yokuqwalasela umbandela owongezelelweyo wezabelo. Ukuthunyelwa kwangaphambili kungasetyenziswa xa kuhlawulwa igalelo lenye ipropati, umzekelo, i-OS.

Ukunciphisa inkunzi

Inkunzi-mali egunyazisiweyo inokuncitshiswa ngokutshintsha ixabiso lokuqeshiswa okanye ukubuyisela izibambiso zayo ngokubhekiselele ekunciphiseni. Ngexesha elifanayo, umthamo omtsha weemali zawo akufanele ube ngaphantsi kunikezelwe ngumthetho. Ukuba indlela yokuqala isetyenzisiwe, izabelo ezongezelelweyo ziya kukhutshwa, zithunyelwe apho ziza kuxutyushwa kwakhona, zenani elincinci, eziguqulwa kwii-securities ezijikelezayo. Ngesiseko sengxelo malunga nombandela, izilungiso zenziwe kwi-charter. Ngelo xesha, inani le-CB, enjongo yokunciphisa i-capital capital, ayikho phantsi kwentlawulo.

Umzekelo:

Ngaphantsi kwesigqibo sabasunguli, inkampani yolawulo ye-OJSC incitshiswa ngama-ruble ayi-300 ngamawaka ngokuguqula i-securities. Umehluko phakathi kwexabiso elikhethiweyo kunye nexabiso lemarike lihlawulwa kubasunguli abakhutshwayo. Ukutshintshwa kwemali kwenziwa yintsebenziswano enkonzo zayo ixabisa i-ruble eyi-12,000, kuquka ne-VAT. Siza kubonisa kwi-BU umcimbi wezabelo ezongezelelweyo. Ukuthumela:

Ukukhanselwa kweemfanelo

Xa intlangano ithenga izabelo zayo kwi-BU, kunokukho umahluko phakathi kwexabiso elikhethiweyo kwaye lihlawulelwe ngokwenene. Kucelwa phantsi kweCandelo lama-80 (ukuba ixabiso liphantsi kunexabiso elikhethiweyo) okanye ngokulinganayo (ukuba ixabiso liphezulu kunexabiso elikhethiweyo), kwaye phantsi kwento "Amanye amaxwebhu omali" (i-akhawunti 56). Uninzi lwamaxesha amaninzi, amasheya athengwa ngexabiso eliphantsi. Cinga nge-wiring standard:

• I-DT56 KT50 (51) - indleko yeendleko zezabelo zokuhlawulelwa zaqwalaselwa.
• I-DT56 KT80 - ubuninzi bexabiso lokutyunjwa ngokukhulula.
• ДТ88 КТ56 - ngaphezu kwexabiso lokuhlengwa ngaphezu kwegama.

Ukuba iBhanki Ephakathi ikhutshelwe ngenjongo yokukhansela, ngoko kufakwa oku kufakwa:

• ДТ80-3 КТ80-1 - ukuhla kweendleko zexabiso elihlawuliweyo.
• ДТ80-1 КТ56 - inani lezabelo ezikhansekileyo (ukuthunyelwa kwakha emva kokulungiswa komqulu)

Okanye:

• I-DT48 KT56 - ibonisa ixabiso lokutyunjwa kweempahla ezithengiswayo.
• Д51 (50) КТ48 - iimali zafunyanwa ngentlawulo yezabelo ezithengisiwe.
• Д48 (80) КТ80 (48) - inzuzo (ukulahleka) kwimisebenzi kunye neBhanki eyinkulu yamkelwa.

Ukulungiswa kwakhona

Ngamanye amaxesha kunokuba kuyimfuneko ukutshintsha ixabiso lentengo yezabelo ngokuhlula okanye ukudibanisa. Ukuba imali efunyenwe ngokucacileyo iyahambelana nobukhulu beCC, izithuba ezongezelelweyo kwi-BU ayilwanga. Izinguqu zenziwa kuphela kwirejista yabanini-mali. Ukuba ubukhulu beCandelo loPhulo-mthetho aluhlulelwanga ngokucacileyo nenani labasunguli abatsha (umzekelo, ngenkunzi ye-ruble engama-6 000, inani leBhanki Ephakathi liyehla ukusuka ku-300 ukuya ku-25), ngoko utshintsho lwenziwa kumaphepha amiselweyo, kukho umbandela owongezelelweyo wezabelo. Iifowuni zisetyenziselwa ezifana nelapha ngasentla.