Indlela ukubhala off intsalela ezingahambisekiyo? Imiyalelo, iintambo zombane

ezingahambisekiyo lweshishini - yonke into esetyenziswa kumsebenzi kwezoqoqosho ngaphezu konyaka omnye - nakanjani phantsi banxibe. Iindlela zekhompyutha ngqi, ubugcisa eziphelelwe lixesha, kunye akhawunti yekhompyutha in ixesha elide sele kudlule iminyaka 10 - konke oku kukhokelela imfuneko ukuhlaziya impahla. Indlela ukubhala off intsalela ezingahambisekiyo? Yintoni kweentambo xa kuyimfuneko ngayo ukwenza? Iimpendulo ziya akhangele umfundi kweli nqaku.

Iimpawu ze-asethi ezisisigxina

Ukuze kuphunyezwe ukuqonda ubuninzi into eyenzekayo, masikhumbule ingqiqo impahla, izixhobo kunye neempawu ukuba nilime. Ngoko ke, lo OS - nto asethi non-ngoku inkampani, ngubani na uhlobo wokwenene uze usibeke msebenzi. izinto ezinjalo zenzelwa ukusetyenziswa ixesha elide.

Ngelo xesha, okoko nje luncedo OS ngandlel 'inxaxheba kwimisebenzi zoshishino zenkampani. Ngenxa yoko, ixabiso labo kufuneka zibandakanywe kwamaxabiso eemveliso ugqibile. Yenzeka njani le nto? Kakade ke, izahlulo. Xa ilingane oludidi kwempahla kwinkqubo kwendalo na indlela lusetyenziswayo. le ngxenye ixabiso kungayanyaniswa izixhobo okanye amaziko njani? Le ukwehliswa. Qho ngenyanga kwi-akhawunti 02 oluhlala uakubala isiphumo sokudibanisa, nto leyo ke ngemali iindleko zemveliso.

Izizathu yokulahlwa ezingahambisekiyo

Into yokuqala ethi qatha engqondweni xa kufikwa ukuthetha malunga ukutshona lwepropati - iphelelwe yayo lwempatho kunye nezo zinto, okt ingubo ngandlela zonke ... Ngethuba lokuqhutywa eliqhelekileyo lomsebenzi oko kusoloko kusenzeka. Izixhobo wakhonza ixesha labo, ukuphelwa lixabiso zihlawulwe ngokupheleleyo - le yinto ubhalwe off. Yaye zikwimeko elungileyo ukunyusela okanye athengise iinxalenye.

Ukuba sicinga ngakumbi ngokubanzi ukuqwalasela zonke ezinokwenzeka enokuthi yenzeke kwishishini, icace phandle ukuba izizathu ubhale-off-asethi ezisisigxina kakhulu ngakumbi:

• intengiso;
• ngenxa enye ipropati ngokutsho ikhontrakthi unaniselwano;
• umnikelo;
• Ukungaphumeleli ngenxa lwemo yonxunguphalo;
• bafaka kwesikhumba;
• ekwebiweni kwempahla.

Kuzo zonke imeko kukho imfuneko ukwenza amaxwebhu afanelekileyo engqina unobangela yokulahla syncope nokuzalisekiswa ekhuselekileyo kwemisebenzi kwezoqoqosho kwi akhawunti.

imiyalelo jikelele

Indlela ukubhala i-asethi ezisisigxina ukusuka kwiphepha lomncono, okt. E. Ukuze abhale malunga ugunyaziso mhaka leyi? igunya kabani ukufumanisa ipropati ilungele ukusetyenziswa okanye lixesha ziyithumele yokuphumla kwam? Kuziwa-nkqubo yoncedo-mali. Kufuneka ibe imiyalelo ecacileyo ngendlela ukubhala off intsalela asethi ezisisigxina. Ngokubanzi, ikhomishini, nto leyo ligunyaziswe ukuba siqwalasele ngokufaneleka kwipropati, ukufaneleka ukusetyenziswa kwayo nokulahlwa. Luquka intloko nkampani,-mali kunye nentloko yesebe apho kule OS efakiweyo. Kwezinye iimeko, uya kucelwa iingcali abazimeleyo baqonde ngokupheleleyo iimpawu zobugcisa into.

Isigqibo zeKhomishoni kubhaliwe kumaxwebhu. Ukuba ukutshona propati samkelwe, umsebenzi eziveliswa nokuyekisa waza wenza amangeno ezifanelekileyo kwiirekhodi zemali.

Compilation

Emva kokuba kuhlolwe injongosenzi kunye neKhomishoni ukumisela izizathu kufuneka ugunyaziso, idatha ezisisigxina isenzo yokubhala-off OS. Ukuyila uxwebhu lokulahla kuyimfuneko impahla lomncono yenkampani. RF Ministry of Finance liqulunqe iintlobo elidityanisiweyo izenzo:

• OS-4 - xa imali kwi main isixhobo 1 ps.
• OS-4a - umbutho sothutho;
• OC-4B - izinto ezininzi kwipropati.

Olu xwebhu sizaliswa iikopi ezimbini, enye yazo kukuba le mali, kwaye eyesibini - kuba noxanduva eziphathekayo impahla buqu. Qiniseka ukuba ukubhala le ityala OS kufuneka zicaciswe. Ukuba impahla kwenzeka kwi ityala lomnye umntu, abasebenzi (kunye nabanye abantu) kufuneka sixelwe senzo.

Apha nawo wangena lonke ulwazi malunga into: umhla zokwamkelwa yobhaliso, bangene inkonzo, isixa amaxabiso lokuqala eyintsalela, unciphiso, balungisa (ukuba umntu), kunye nezinye iinkcukacha ezinxulumene ngqo ne ukusetyenziswa kwepropati ukuba lilahlwe .

Indlela ukubhala off intsalela ezingahambisekiyo: ugcwalise isenzo

Ukusukela isatifikethi OC-4 engqina ibiya ipropati kwaye unika ilungelo ngokupheleleyo ukubambelela kuyo, le nkqubo ibandakanya iitafile ezintathu. Eyokuqala kwezi igcwele isekelwe phezu isenzo ekufumaneni data kwempahla. Kukho iimpawu asethi ezisisigxina, kuquka iindleko, isixa unciphiso kunye nobomi luncedo lulonke.

Le theyibhile yesibini ichaza iimpawu ngamnye kulo propati, apho ngokuqhelekileyo sibhalelwe ngaphambili xa isenzo eso siwamkelayo umyalezo. Isahlulo sesithathu unikezelwa iindleko ezinxulumene kunye ukutshona OS, kwakunye nenzuzo ezivelayo kwimeko ukuthengisa izinto intsalela okanye abaza kuzisebenzisa. Lushwankathela ukusuka emidala kule into, nto leyo ke icinywe iziphumo zemali.

Indlela ukubhala off intsalela ezingahambisekiyo kwi titsh?

ulawulo tax lula kwahlukile ngeendlela ezininzi ukusuka imigangatho-mali eyamkelekileyo. Lilawula inkqubo yokubhala off asethi kwi balance sheet izinto lwamashishini amancinci - (. Inqaku 346.16) i-Code Tax. Ngokutsho iKhowudi, ngomhla nokutshitshiswa kwee-asethi ezisisigxina, ukusetyenziswa nto leyo enganakho ukwenzeka kwixesha elizayo, iindleko zazo masidityaniswe isiseko yerhafu nto isetyenziswa ngokupheleleyo. Imali eseleyo kwi-balance sheet kwi ibiya asethi zisisigxina, musa ukuthatha ingqalelo ukulungiselela iinjongo irhafu.

Ukuba umhlala-asethi kwenzeka ngaphambi komhla obekiweyo, kufuneka kubalwe isiseko serhafu. Kwimeko ubhale-off ngenxa kokungazinzi kwengqondo okanye ngokwasemzimbeni lento amashishini amancinci musa ukwenza.

Othambekele ngenxa ukunxiba

Indlela ukubhala i-asethi yehliswe ixabiso esisigxina ukusuka kwiphepha lomncono? Oku mhlawumbi yeyona ndlela ilula ukuze kwityala mali. Ukuba isithuba ubomi kulindeleke luncedo kungqamane ngokupheleleyo ixabiso elililo ntsalela ezantsi kwinto engEyona kanye, yaye emva kokwenza nesenzo yokubhala off into liyayeka ukuba babhalise kwii-asethi zenkampani.

Xa kwenzeka ukuba ukwanda kokungazinzi kwengqondo okanye ngokwasemzimbeni ngaphambi kwe ezicwangcisiweyo, kuyimfuneko ukwenza izibalo apho data ziya ululeke:

• okokuqala iindleko zeprojekthi (ixabiso lentengo + nokuthumela + ufakelo);
• ukwehla aqokelelwe ndawonye ixesha zeemoto (ehambelanayo subaccount ngetyala 02);
• ixabiso lentsalela elingana umahluko phakathi iindleko zembali kunye unciphiso.

Ixabiso yokugqibela zitsalwe akhawunti 01. Isiphelo ngenxa ukungcwatywa asethi kwingxelo yengeniso.

Ulandelelwano lamangeno eziphawula ukulingana debit lwepropati, isithunzi kukuwohloka, kunokubonwa kule theyibhile ingezantsi:

kweentambo yokwakhiwa ukubonisa ngokupheleleyo indlela yokubhala off intsalela asethi ezisisigxina. Kwimeko wokusungula elihle ixabiso impahla, ixabiso layo zibangelwa kwi 91,1.

Ukuthengiswa kwempahla

Akukho mntu uyakwalela ukuba ishishini ukuthengisa izinto kwiimeko zomthetho. Ukuqokelela ulwazi malunga neendleko kunye kwemali, nto leyo ekhokelele inkqubo wokuthengisa iprophathi komnye umntu okanye iqumrhu elisemthethweni esetyenziswa yi 91. I isixa ezingasetyenziswanga iindleko debit, mboleko - ingeniso.

Bhala-umdlalo-asethi ezisisigxina kuthe yokuthengiswa ukongeza kurhoxiswe isenzo kwaye isivumelwano zentengiso lukhatshwa ezithunyelwe:

• Hlaz 01 "Ukulahlwa" Km 01,1 - kuba isixa ixabiso lokuqala lwepropati.
• Am 02 Km 01 "Ukulahlwa" - isixa unciphiso.
• Hlaz 91.2 Km 01 "Ukulahlwa" - ixabiso ngexabiso intsalela ye-asethi.
• Am 62 Km 91,1 - ibonisa isixa yangena ngokuthengiswa kwempahla.
• Hlaz 91.2 Km 68.2 - VAT ihlawuliswa kuyo yonke waqonda yokusebenza.

Njengoko ubona, uninzi yalamangeniso nge algorithm yokubhala off impahla xa ifakwe idibana.

Igalelo kwinkunzi charter ka kwenye lweshishini

Indlela ukubhala off intsalela ezingahambisekiyo wenza share umnikelo? Ukulungiselela iinjongo ezinjalo, kodwa esebenzisa 58. utyalo-mali eyinkunzi ogunyazisiweyo neminye imibutho kudla ngendlela enenzuzo ukuba ngumrhwebi. Iingcingo zombane iya kuba yile ilandelayo:

• Hlaz 01 "Ukulahlwa" Km 01,1 - kuba isixa ixabiso lokuqala lwepropati.
• Am 02 Km 01 "Ukulahlwa" - isixa unciphiso.
• Hlaz 91.2 Km 01 "Ukulahlwa" - ixabiso ngexabiso intsalela ye-asethi.
• Am 58 Km 01 - ibonisa isixa iminikelo yenkunzi charter le yenye inkampani.

Kubalulekile ukuphawula ukuba iminikelo efanayo ayikwazi kunganxulunyaniswa ukuphunyezwa, ngoko ke VAT kwisixa idipozithi singabalelwa.

transfer ukulwa

Lo mbutho ukhululekile ukuba alahle ipropati ngokokubona kwayo. Eyona nto ibalulekileyo ukuba benze izenzo zihambelana nomthetho lusekiwe. Xa umnikelo kwepropati njenge ukubhala i-asethi ezisisigxina ukusuka kwiphepha lomncono? Iqala ukuthunyelwa kwe iintshukumo ezifanayo: amasalela iindleko zokuqala eziqikelelweyo kwaye unciphiso. Emva koko, ixabiso lentsalela iye icinywe "Ezinye iindleko". olanda akhawunti kunye nezinye iindleko ekungenwe kuzo umnikelo bento. Ngecala VAT ngokwesiseko ixabiso lentengiso lepropati.

Yintoni umahluko phakathi w mali isenzo umnikelo evela kwintengiso? Kwimeko yokuqala, ingeniso ayikwazi kuyilwa, kuphela iindleko. Xa ukusebenzisa le nkampani ithuba lokuba bafumane ingeniso uphume kwi inzuzo, okanye ubuncinane kuhlawula iindleko. iziphumo zemali (ilahleko)-asethi ezibhalwe wakhawula kweentambo 99 Kr 91,9 Am.

ukumiswa Partial kwee-asethi

Bhala off intsalela njengendlela yokuqala abakwazi ngokupheleleyo. Indlela isoloko isetyenziswa izindlu ezithengiswayo ngenjongo yotshintsho, ezinjenge okanye ezinye iinjongo. Xa kufikwa izibonelelo kunye nezakhiwo, inxalenye Asinakusebenziseka nga angaqwengwa phantsi xa inxalenye ephambili zihlala zisendaweni.

Kubonakala ukuba eneneni yeyona ndlela iphambili-asethi lweshishini, kodwa utshintsho ixabiso. Kulo mba, kukho imfuneko sihlolisise lo propati, kwakunye recalculation wamaxabiso. Iindleko kunye nemali ukusuka ukuvalwa buso kubonisiwe akhawunti 91.

Indlela ukubhala i-asethi ezisisigxina ukusuka ekunene balance? Ukuze oku kufuneka sisuswe ixabiso le yakuqala, isixa wamaxabiso kunye intsalela leyo ke kubonakala kwi-akhawunti 91 Accounting.