Iindleko eziphathekayo. Accounting ukuze iindleko eziphathekayo

Umxholo "Iindleko Material" mhlawumbi yenye yezona eyonwabisayo entsimini ezezimali. Oku kunxulumene ngokusondeleyo imithetho yerhafu, yintoni ngakumbi etsala ingqalelo kuba kufuneka bafunde kuphela, kodwa nje ukwazi. Ethetha yeendleko izinto ezibonakalayo, sikhawuleza elingangenisa inkampani enkulu kwinkqubo yemveliso ofuna ukufumana ngokuthe vetshe. Kutheni ngoku uze uqalise.

Accounting ukuze iindleko eziphathekayo

Naliphi na ishishini, kwaye isebenzisa ingakumbi kwimizi kwi imisebenzi yayo eninzi izinto ezahlukeneyo, izinto, amafutha njalo njalo. D. Mqeqeshe, ingxelo ngezi ndleko wokufunyanwa kwazo nkulu ukunciphisa isiseko serhafu xa kubalwa mali.

Oko kutshiwo ngumthetho

Indlela ezakhiwe ngayo iindleko eziphathekayo kulawulwa ngokucacileyo gqitha Tax Code of the Russian Federation, ingakumbi, kwiSiqendu 254, iSahlulo 2. ithi zibandakanya iindleko eziphathekayo werhafu imali .:

- Iindleko, iyimiba yokuthenga izinto eziza kusetyenzwa ekrwada, ezisetyenziswa ngqo kwi kwimveliso xa uhlobo oluthile lomsebenzi, okanye ubonelelo ngeenkonzo ezahlukeneyo.

- Iimali upakisha izinto okanye naluphi na olunye uhlobo elungiswa okanye ukuvelisa imveliso ithengiswe, kuquka presale. Kwakhona, iindleko ezinye iimfuno ezinxulumene kwinxalenye yoqoqosho: ekwenzeni umsebenzi test, ulawulo olusemgangathweni, umiliselo kunye nolondolozo, oomatshini kunye nezixhobo kunye nezinye iinjongo.

- Iindleko zezixhobo zomculo, izixhobo, izixhobo zokusebenza, izixhobo, izixhobo zaselebhu, impahla, zonke iintlobo zokhuseleko ngamnye kunye nemibutho yabasebenzi, kwakunye nezinye iintlobo kwempahla, olubonelelwa ngumthetho we-Russian Federation.

Ukongeza koku kungasentla, ukusetyenziswa kwezibonelelo eziphathekayo luquka: ukuthengwa components yomsebenzi ibandla, semi-ogqityiweyo iimveliso kuqhubekeko oluphambili, imali ukuze utshiswe, amanzi kunye namandla zonke iintlobo, imveliso yawo, inguqu kunye transmission, equka yonke ukuhamba komsebenzi wemveliso. iindleko kunye nomsebenzi, umbutho abaziingcali zale werhafu.

Indlela ukutolika

Zonke izinto eziphathekayo ezifumanekayo inkampani zithathelwa ingqalelo ngokwexabiso. Oku kuquka zonke iindleko ngaphandle kokuba iindleko izikhongozelo returnable. Ukuba zidweliswe ngokwahlukeneyo kule mvumelwano, oko libalwe ngokuba ngexabiso lokusetyenziswa kunokwenzeka kunye VAT, okubhaliweyo kwi akhawunti eyahlukileyo. Ngaphezu koko, imali neendleko ezibonakalayo kuphakamisa izinga inkunkuma returnable, othe kubuchwepheshe, akhiwa kwinkqubo yokuvelisa kwaye zingasetyenziswa kamva iinjongo zorhwebo.

Ukukhutshwa izinto kwimveliso

Ngokuba izinto ngokukhawuleza ukuqala-up ezisetyenziswayo xa kwenziwa imveliso ethile amakhadi umda-kocingo kuba kudidi kwamaxwebhu ephambili. Ukwenzela ukuba ubandakanye iindleko izixhobo ezisetyenziswa iindleko zokuvelisa zaseprayimari amathuba ngexesha esekwe ngokusekelwe kula maxwebhu bubonwa eyona ukutyiwa zabo. Kubalulekile ukwazi ukuba ngeli nqanaba kuyimfuneko ngayo ukwenza nongqamaniso, ukuze ufumanise ukuba ingaba nganye ezinye iindleko zokwenene eziphathekayo zolawulo.

Accounting ukuze ezikhona

Kumashishini amakhulu, usebenzisa ngendidi ezininzi zezibonelelo ekuvelisweni iintlobo zemveliso, kuba ubhale-off kuyacetyiswa ukuba usebenzise indlela eqhelekileyo okanye ingumlingani. Oku akuyi kuphela ngokucokisekileyo ngakumbi ukugqiba iindleko iintlobo ezahlukeneyo iimveliso, kodwa ukufumanisa umahluko (intsilelo) abo okanye enye ubutyebi. Enye Ingcebiso - ngamathuba kubanjwa inventri yesikolo. Kwakhona xa kumjikelo wemveliso elide (umz; xa iimveliso semifinished ezithengwe zisetyenziswa zigaba eziliqela inkqubo yokuvelisa) eziyimfuneko operative iindawo ukulingana kukhokelela ekuvelisweni sesindululo, ngokutsho lo mgaqo "kokukhona, ngcono».

Ukuchonga ukungangqinelani phakathi normative kunye nokusetyenziswa kanye izinto, kwakunye uhlalutyo oonobangela igatya uya kuncitshiswe iindleko, nto leyo ekugqibeleni kuba nempembelelo entle bobume zezimali zenkampani. Nakwixesha elizayo kuya kwenza kube lula ukwakha ngobuchule inkqubo yonke imveliso, ilungelo nokuqhuba imigaqo-nkqubo amaxabiso yaye, ke ngoko, abanobuchule uthathele ingqalelo iindleko eziphathekayo, sithembele amava.

Iindleko ngeenjongo zokuhlawula irhafu

Kufuneka kwakhona sinikele ingqalelo zobugcisa. 261 h. 2 Irhafu Code, njengoko apho iindleko eziphathekayo kufuneka zihlelwe njengendlela ezisetyenziselwa ukubuyiselwa kwemithombo komhlaba kunye namanyathelo zokusingqongileyo kwenziwa. Ukongeza, ukwenza ngenxa ilahleko evela kungonakali kunye nokunqongophala ngexesha ukugcinwa okanye izinto zothutho isitokhwe mveliso, imali, ukuba baye lagqithisa kummiselo obuvumelekileyo yelahleko zendalo, ebekwe yi-Government. Oku kunxulumene Code ilahleko nawobuchwepheshe yenzekile ngexesha inkqubo yokuvelisa okanye ukuthuthwa efanayo. Ngenxa yoko, phantsi ilahleko enjalo kwathetha ukulahleka kwempahla, isebenza kunye neenkonzo, nto leyo ngenxa awohluke komjikelo wemveliso, imiba ukufuduka, kwakunye ukwakheka komzimba kunye chemical izinto ezisetyenziswa kulo msebenzi. Xa kwemigodi, asebenze eqingqiweyo, xa kwemigodi komhlaba ngaphakathi iinkampani zemigodi ukuba iindleko ezitshixwayo kunye lonke elikwinqanaba imigodi kunye nolungiselelo.

into ebaluleke

Thathela ingqalelo izincomo zeKhomishini ka-Ministry of Irhafu kunye Imisebenzi, iindleko eziphathekayo kuthathelwa ngqalelo ukulungiselela iinjongo irhafu kuphela emva kwentlawulo. Nakuba kunjalo, iindleko zokwakha kunye macandelo kufuneka yinkcitho ngalo mzuzu of transfer zabo kwimveliso engundoqo. umyalelo ngqo emthethweni akunjalo, kodwa izindululo-Ofisi yoMphathiswa, xa kusenziwa oku, kufuneka ukuba baphulaphule ngenyameko.