Iisampulu balance sheet. ugcwalisa Sample Balance Sheet

Iinkampani ezininzi Russian kufuneka ukuba unike FTS balance sheet. Olu xwebhu luqulethe manani ezibonisa ishishini turnover, iindleko kunye namatyala. Ngoko ke, lo lomncono - lo mthombo obalulekileyo ulwazi ibonisa inqanaba komsebenzi lweshishini. ntoni eli phepha kufuneka ibe njani? Oku ingajongeka iisampuli balance sheet?

Yintoni kwiphepha lomncono?

Okokuqala, cinga eminye imiba theoretical component. Ngoko ke, ngaphambi kokuba ukuhlola imali isampulu sheets, kubalulekile ukuqwalasela ubume yale meko. Phantsi kokuqwalaselwa igama libhekisela methodology of kwiqela kunye nokwahlulwa lolwazi, ebonisa asethi impahla ngumbutho ngokwemigqaliselo yemali.

balance sheet, njengoko umthetho, amacandelo 2 --asethi namatyala. Ipropati lokuqala lubonisa kuka isakhiwo kunye lungiselelo, elinesibini - ihlelwa isekelwe kumthombo wayo. balance sheet inikwa ekupheleni konyaka.

Ingaba kufuneka ndenze balance sheet?

Kwimeko jikelele - kuyimfuneko. Lomncono ukuba iinkampani Russian - inkqubo ebekwe phantsi kwalo mthetho. Ngaphandle umiselwe IP - phantsi imeko lwamashishini accounting ingeniso kunye nenkcitho iincwadi. Enterprises ukubhalisa LLC kufuneka zinike imali eseleyo, nokuba bathe asebenza USN.

format sheet balance

Ngokusemthethweni kuchazwa uxwebhu ebalulekileyo inkampani kufuneka ingxelo amanani kwengxelo kwi inkalo karhulumente - ifom 0710001, ohambelana OKUD. Okanye njengoko kudla ngokungacwangciswanga ukubizwa ngokuba ezimali, ifom 1. Iphepha lomncono, isampuli apho siza kuhlolisisa kweli nqaku nayo ngokupheleleyo okanye lula. Ngenxa kweekhrayitheriya yintoni na inkampani ungakhetha yokuqala okanye uhlobo sesibini kwiphepha lomncono?

Yeyiphi ifomu ukukhetha: ngokupheleleyo okanye lula?

Ngokwenene, ukhetho komntu akuxhomekekanga ekuzithandeleni obonelela yolawulo yombutho kunye nezibonelelo mthetho. Ngoko ke, eyona nto ibalulekileyo - ilungelo ulityhilayo, ukuba uze uzalise le elichanekileyo uhlobo kwiphepha lomncono. Kakade ke, inkampani kunjalo uyakwazi ukukhetha inkqubo ngokupheleleyo ekwenzeni uhlobo ingxelo efanelekileyo. Kodwa ukusebenza nge Form 1 kolu guqulelo ngayo luphawulwa ngokuntsokotha obungako mkhulu xa ukhetha uxwebhu lula. Iinkampani oko kunokwenzeka ukuba bafune umsebenzi wesibini, icebo elula. Kodwa oku kufuneka ufezekise inani le migaqo:

• isabelo kwikomkhulu ogunyazisiweyo inkampani, ephethwe amaqumrhu asemthethweni, aluyi kuba ngaphezu kwe-25%;
• I-avareji yenani labasebenzi zonyaka mayingadluli abantu 100;
• ingeniso inkampani kufuneka ibe ngaphezulu kwezigidi 400 engange. kulo nyaka.

Kuphela xa iingongoma esiphawuliweyo ngokungqinelana inkampani singathumela balance sheet lula kwi-Federal Tax Service. ingxelo fill Sample kule format siza kuqwalasela kamva. Ngoku sifunda ezi nkcukacha kulungiselelwa Form 1 version yayo ngokupheleleyo. Siyavuma ukuba kufuneka senze balance sheet ukwenzela unyaka. Isampulu agcwalise uxwebhu angqinelanayo ezinye ixesha (ikota, yonyaka kunye neenyanga 9) ziya Iimpawu iqumrhu elikumila kunjalo.

Iimfuno kwiphepha lomncono

Ngaphambi kokuhlolisisa le algorithm eyiyo ekwenzeni ingxelo iyafuneka ukuze FTS, cinga bokuqonda kwezomthetho ngokuphathelele iimfuno amaxwebhu alolu hlobo.

Ngokomzekelo, amagqwetha amaninzi yaleza ukuba banikele ingqalelo kule mfuno zilandelayo: kwiphepha lomncono kufuneka ibandakanye yokusebenza kwemali, ebonisa imisebenzi zonke izakhiwo zonke amaqumrhu asemthethweni, kuquka amasebe kunye ofisi omele kuzo zonke iindawo. Enye imfuneko ebalulekileyo - ukuba intsalela iirenti Ltd., amanani kubonisiwe kuxwebhu, ukuba lwamkelwe kwintlanganiso jikelele yabanini yenkampani. Form 1 kumele ukuba luphunyezwe kwidama yi ingxelo yophicotho ukuba ibonelelwa JSC, iibhanki okanye iinkampani ze-inshorensi.

Ngoku sifunde indlela fill of kwiphepha lomncono. Masiqalise kunye nesikimu wenza usebezniso lwe Inguqulelo epheleleyo ye Form 1.

iimpawu ezibalulekileyo

Ngoko ke, ingqwalasela algorithm izenzo kuyimfuneko ungakwazi ukuqala nge isishwankathelo yokuzalisa imigca yokuqala xwebhu. Xa iheader Form 1 kufuneka ukhankanye umhla nokubunjwa kwayo - 31 kuDisemba wonyaka apho akhawunti sinikezele. Emva koko, kufuneka ukhankanye igama elipheleleyo lenkampani, ezo nkcukacha imisebenzi, ifom esemthethweni kunye nefomu bobunini mbutho. Emva kuyimfuneko ukumisela iyunithi yokulinganisa yokusebenza kwemali. Ukhetho best - iwaka engange. ukhetho elimelene kufuneka kugxininiswe. Kuyimfuneko ukuba ucacise indawo oluchanekileyo bumabumela, kwakunye sinikele ingqalelo ulwalathiso iikhowudi eziyimfuneko.

Siyavuma ukuba imali eseleyo kulo mzekelo, igcwele iinkokheli inkampani entsha kwiingxelo zonyaka, oshishina LLC kunye kubandakanyeko USN.

Ukugcwalisa balance algorithm ngokupheleleyo: impahla

Kuqala ke balizalise asethi.

Bala 1 kufuneka agcwalise asingawo onke amashishini - kuphela ezo kwenza amanqaku achazayo. Ngoko ke, kusenokwenzeka ukuba abeke dash. Emva le layini lokuqala. Gcwalisa ngenyameko kakhulu isidingo sabo.

Xa umgca omisiweyo 1110 umahluko phakathi intsalela - kwi debit akhawunti 04 no-akhawunti yetyala 05. Musa ukulibala ukuba imilinganiselo oyingenisayo amawaka engange. Oko kukuthi, ukuba nani ahambelanayo - 140 000, kumgca 1110 140 bhala.

Kumqolo-1150 kufuneka abale umahluko phakathi iibhalansi ezimbini - akhawunti debit 01 no-akhawunti yetyala 02. Ngokufanayo, entsimini olungqamelanayo kwi digit amawaka ifakiwe.

Umtya 1170 kufuneka iquke data ehambelana eseleyo akhawunti debit 58.

Kumhlathi 1100 yaveza lilonke kumqolo ngamnye ngo-1110, 1150 no 1170. Kuluncedo kabini-khangela amanani phambi kokuba kongezwe.

Okulandelayo fill line-1210 apho Iqinisekile umdibaniso ndinesikali iingxelo-10 no-43.

Kumhlathi 1220 inani eliqingqiweyo ehambelana yentsalela akhawunti debit 19.

Kumqolo 1250 kufuneka sibonakalise metric ngobuqhinga ngokongeza nezikali ezimbini - akhawunti debit-50 no-51.

Emva koko, siza kuqwalasela inani lokugqibela yilungise kumhlathi 1200. Ukuze Ngamafuphi, ngoko, izalathisi kule migca-1210, 1220 no-1250.

Kuyimfuneko ukuba kabini-khangela amanani ngenyameko iingongoma 1100 no-1200 - inyaniso kukuba ukugcwalisa umgca 1600 kufuneka bawadibanise.

Ukugcwalisa ukulingana algorithm kwi bookmark us: isebenziseka

Umsebenzi wethu elandelayo - ukugcwalisa ngokuchanekileyo ngaphandle njengetyala. Kuyo, efanayo ingcaciso iqulethwe ecaleni yee-asethi eseleyo sheet (ukuba isampuli yokuzaliswa algorithm siye sahlolisisa ngasentla), amanani exelwe amawaka.

In line 1310 kufuneka zibonise inani ehambelana eseleyo mboleko akhawunti 80.

Kumhlathi 1360 - balance kwi-akhawunti yetyala 82.

I umtya kufuneka siqulathe amanani 1370, inani yabo eseleyo mboleko akhawunti 84 (ukuba inkampani inzuzo).

Ukuze ukubala inani lo umba 1300, kuyimfuneko ukuba bashwankathele imigca ngentla - 1310, 1360 no 1370.

Ngaphandle ukuba ityala lenkampani kwixesha elifutshane, i index ye amanqaku 1520 ibalwa ngokudibanisa intsalela ezine - ngeendleko kweekhredithi ka-60, 62, 69 no-70.

Ngokuvisisana 1500, ungenza ukukhuphela amaxabiso nto 1520.

Ngokuhambelana 1700 ayinakutshintshwa amanani afunyenwe xa UPawulos iingongoma data 1300 no 1500.

Emva koko ke ubeke oodwi. Emva koko kuyimfuneko ukuqinisekisa izithethe ezixabisekileyo ekusekwe phezu kwimigca 1600 no 1700. Kufuneka ukuba twatse. Ukuba kunjalo, ngoko ke intsalela yenziwa ngempumelelo.

Ngoku makhe siqwalasele umzekelo fill of lomncono phantsi kwifom lula.

Ukugcwalisa ifomu lula algorithm balance: isebenziseka

Kwicala ngetyala, kufuneka ugcwalise-2 (ukuba kuyimfuneko, kufuneka zongezwe kolu xwebhu - ukubonisa iikhowudi) kunye 3 ikholam - apho siya ukulungisa amanani.

Umgca "aseti eziphathekayo esisigxina", nto leyo eyabelwe ikhowudi 1150, ixabiso ezingahambisekiyo yenkampani.

Okulandelayo, bagcwalise umba "ongabonakaliyo, imali kunye nezinye izinto." Siyavuma ukuba isitshixo kubo - investment zexesha elide, ngoko ke intambo ofuna ukumabela ikhowudi 1170.

Xa umba "Uluhlu" kufuneka uchaze amanani, efana naleyo ibhalwe ngokubanzi, ngokuhambelana 1210. Ngelo xesha enye, oko kuya kuba ikhowudi ibe uxwebhu lula.

Xa into "Imali kunye nezinto ezilingana nemali 'ukulungisa ulwazi olufanelekileyo aze abele ikhowudi 1250.

Okulandelayo, ukudluliselwa umgca 'zemali kunye nezinye ii-asethi "ikhowudi 1260 kwaye yilungise amanani ezingaqukwanga kwi amanqaku aphezulu ifomu lula.

Emva koko, siza kuqwalasela le mali lokugqibela, apho kuya kufuneka ukuba ziboniswe kumnombo ka 1600. Oku kunokwenziwa ngokusonga amanani izinto-1150, 1170, 1210, 1250 no 1260.

Ngoku siye liabilities.

ngendlela ecaulweyo: kwisixando

In "Capital kunye noovimba" kuvimba imifanekiso ebonisa isabelo eyinkunzi, koovimba igcinwe unomvuzo. Ikhowudi kufuneka ilingane kwisalathiso, nto leyo isixa esikhulu semali. Siyavuma ukuba kokuba igcinwe unomvuzo. Ngoko ke, siya sabele le layini khowudi 1370.

Xa umgca olandelayo, ofuna ukuba zinyule ikhowudi ye-1520, ebhalwe iintlawulo ezinxulumene elithi search.

Okulandelayo - cinga iziphumo - kumhlathi 1700. Ukushwankathela, ke ngoko, amanani imida 1370 no-1520.

Emva koko kuyimfuneko ukungqinisisa amanani izinto 1600 no 1700. Xa kuqwalaselwa isampuli ngokupheleleyo wokugcwalisa ngohlobo lomncono, sibonile ukuba idibane. A bemfuno efanayo - kwakhona ukuba uxwebhu lula.

Oku kunokuba isampulu balance sheet kwamashishini amancinci, leyo, ngokungqinelana nemiqathango yomthetho banelungelo ukusebenzisa uguqulelo elula iFomu 1. Nangona kunjalo, iNkampani, ngokwengqiqo yalo, kananjalo ukusebenzisa Inguqulelo epheleleyo ye-xwebhu.

Umncono ngesantya zero

Kuyenzeka ukuba inkampani leyo ngokusesikweni ebhaliswe ngobume iqumrhu elisemthethweni, akubanga esebenzayo, ukuze ingeniso zemali ezingekhoyo. izaliswe njani elinediski balance sheet - a zero? A algorithm isampulu yokulungiselela wayo ulula. Konke kufuneka ugcwalise iFomu 1 kulo mzekelo - ukuba umgca 1250 no 1600 kwi-asethi, kwakunye 1300 no 1700 - kwicala amatyala. Baya kakhulu mhlawumbi kuya kuchaphazela ubuncinane eligunyazisiweyo eyinkunzi yenkampani - amawaka 10 engange .. Kakade ke, onke amanye amaqela oxwebhu - ingakumbi, ebonisa iinkcukacha malunga inkampani - kufuneka igcwaliswe ngokuchanekileyo.

Ukuzalisa lomncono: ntoni ukuze ufune

Siye sahlolisisa intsalela sheets zeesampulu - ngokupheleleyo kwaye lula. Ukuba ugcwalise amaxwebhu afanelekileyo kulula, ukuba ufikelelo iingxelo eziyimfuneko apho intsalela ingqalelo. Noko ke, enoba ubhalo okanye isampuli balance sheet ingxelo, kubalulekile ukuba uthathe ingqalelo inani kujonge izinto ezibalulekileyo yokuzaliswa yayo. Makhe sihlole kubo.

IFomu 1, iphepha lomncono kufuneka zisayinwe ngamagosa amabini - yomlawuli kunye zincwadi oyintloko yenkampani. Ngaloo ingqinisiswe ukuchaneka kweenkcukacha ezifakwe ngumfaki-inkampani i-Federal Tax Service.

Phambi kokuba ugalele imali kufuneka uqinisekise ukuba umsebenzi iFomu 1, ezivunywe yi umyalelo Ministry of Finance № 66n yomhla Julayi 2, 2010, yaye ukuba naluphi na uxwebhu.

Xa ulungiselela iingxelo uhlobo ezichaphazelekayo kucetyiswa iikhrayitheriya ekhokelwa emiselweyo PBU 4/99, ezizezi icandelo 4 umthombo.

Ukuba inkampani esebenza ayikho kunyaka wokuqala, amanani ixesha phambi kufuneka zixelwe kwingxelo yangoku. Ngokuhambelana n. 10 PBU 4/99 amanani angqinelanayo zilungiswe (ukuba kuyimfuneko ukulungelelanisa ingcaciso).

Ukuba nayiphi na izikhombisi kwi Form 1 negative, kufuneka bangene ngokusebenzisa yegama. Nayiphi na imali eseleyo sheets iisampuli oluchanekileyo kufuneka athobele le njengekhrayitheriya.

Xa ukunika ukulingana ne IRS?

Ukubonelela iFomu-1 kwi-Federal Tax Service, kufuneka phambi kwe-1 Apreli kunyaka olandelayo lowo ingxelo. Umhla komsebenzi isibophelelo ingqamana ngemvelaphi uxwebhu okanye abasebenzi FTS zothumelo imeyile actual. Nakuba kunjalo, ukuba icimile, umhla Form 1 uya kuba lusuku lomsebenzi olulandelayo. Ngoko ke, iinkampani kufuneka anonophele xa uthatha iingxelo nxamnye zivakalisi.

Balance Sheet Ixabiso

Ukubonelela uhlobo olufanelekileyo ingxelo, njengoko kuchaziwe apha ngasentla - oku ngumsebenzi amashishini Russian, ngokomthetho. Noko ke, hayi kuphela FTS babe nomdla kuzo kwinkampani amanani eziyimfuneko. Isibakala sokuba amanani, sisigxina Form 1, angabanika lonke ingcamango kakhulu eyaneleyo ukuba izinto zihamba kule nkampani, indlela olusebenzayo nohlobo zoshishino.

Olu lwazi kunokuba luncedo, umzekelo, abatyali-mali, amatyala, amaqabane ezinokwenzeka yenkampani. Malunga nalo umdla ekulungiseleleni kwangethuba lomncono kufuneka kuqala yolawulo yenkampani.