Irhafu accounting - it ... Injongo of accounting werhafu. Irhafu accounting lombutho

Irhafu accounting - ngomsebenzi nokulungelelanisa ulwazi amaxwebhu lokuqala. ulwazi ngokwamaqela oluqhutywa ngokungqinelana nemimiselo ye-Code Tax. Abantu abangahlawuliyo abaphuhlisa inkqubo yabo apho accounting kwerhafu ziya kwenziwa. Eyona njongo yale misebenzi - Inkcazo-mali ezinyanzelekileyo mali ledatha.

amaqela umsebenzisi

Injongo accounting irhafu ukuqinisekisa abachaphazelekayo. Abasebenzisi zolwazi zahlulwe iindidi ezimbini: bangaphakathi kunye nabangaphandle. Izenzo yokugqibela yolawulo yeshishini elo. Ukuze abasebenzisi zangaphakathi, iirekhodi irhafu - ngumthombo wolwazi kwiindleko non-imveliso. Ezi ndleko, ngokungqinelana kunye namalungiselelo iKhowudi Tax, azithathelwa ngqalelo xa isiseko ekubaleni. kubo, ngokukodwa, zibandakanya iindleko iintlobo ezahlukeneyo imivuzo ehlawulwa kubasebenzi okanye abasebenzi abakulawulo, ukongeza Umvuzo ebalulwe isivumelwano, kwakunye imali uncedo eziphathekayo. Ukunciphisa iindleko, unako ukusebenzisa ingeniso erhafiswayo ngeenjongo irhafu. abasebenzisi lwangaphandle ziya kuquka izakhiwo zolawulo kuqala kunye nabacebisi ngokusetyenziswa kwezibonelelo zoMgaqo-Code Tax. abasemagunyeni Irhafu ukuhlola ukuchaneka isiseko, izibalo, ukulawula ukuhamba iintlawulo lobalelwa kuloo mali. Consultants zinika iingcebiso ukunciphisa ezibanjwayo, babone icala nkqubo yezemali yenkampani.

imisebenzi

Kuthathelwa ingqalelo iimfuno zabasebenzisi, kufuneka kuqatshelwe iingxaki ezithile, ukuphunyezwa enika akhawunti zerhafu. Zezi:

1. Formation of iinkcukacha ezithembekileyo olubanzi kwisixa lungeniselo kunye neendleko ze-Mhlawuli ngokungqinelana ne apho isiseko uzimisele zemirhumo ezinyanzelekileyo ngexesha lokunika ingxelo.
2. Ukunikwa ulwazi lwabasebenzisi zangaphakathi nezangaphandle lokuchaneka ulawulo, ukufaneleka ukubala kunye nentlawulo izixa-mali.
3. Ukufumana ulwazi ulawulo lwamashishini oya kukwenza ngcono iintlawulo kunye nokunciphisa imingcipheko.

Ingakumbi ukulinganiswa data

Njengoko njengendlela yokuphumeza iinjongo izinto ngentla ngokwamaqela ulwazi kwamaxwebhu ephambili. Accounting kunye nomsebenzi accounting irhafu ngokusondeleyo kunye nabanye. Ngelo xesha, ezi nkqubo ukuphumeza imisebenzi eyahlukeneyo. Ngokukodwa, i-Accounting yerhafu umbutho kufuna ulwazi kuphela ngokubanzi. ukuqokelelwa kwedatha lwenziwa yi amaxwebhu eziziiprayimari. Irhafu accounting lombutho kufuneka kubonise:

1. Inkqubo ngu apho imali ingeniso eyenziwe kunye nenkcitho.
2. Imithetho yokuqingqa inani iindleko zithathelwa ingqalelo ukuze irhafu kwixesha langoku.
3. Ubuninzi bezinto iindleko abaseleyo, zigqithiselwe ixesha lekhefu elilandelayo.
4. Imithetho okwakha udibaniso loovimba kwakhiwa.
5. Ubukhulu ematyaleni le mali.

Ulwazi, iirekhodi irhafu engaveli kwi-akhawunti kwengxelo. Esi sibonelelo umisela inqaku NC 314. Uqinisekiso lwe data accounting yerhafu ikhutshwa phandle:

1. Amaxwebhu ephambili. Le ibandakanya, phakathi kwezinye izinto, uphendulela kunye noncedo accountants.
2. iirejista kohlaziyo.
3. Ukubala isiseko irhafu.

izinto

Irhafu Accounting - yingqokelela kwakunye nokuthelekisa ulwazi ingeniso kunye nenkcitho lweshishini ukufumanisa ilahleko kunye nenzuzo. Njengoko yokugqibela, ngokwenqaku 247 NC ezivelileyo isixa-mali ezifunyenweyo, kuncitshiswa yi-mali yeendleko. Iindleko ngeenjongo zokuhlawula irhafu yahlulwe abo zithathelwa ingqalelo kwixesha langoku, kwaye abo idluliselwa elilandelayo. Njengoko enye yeenjongo ezibalulekileyo nokuzimisela obuxhasa ubungakanani kwiintlawulo mandatory kunye imali osemva ngayo iminikelo njengengeniso ngomhla ethile. Isifundo of accounting ezenziwa non-bemveliso kunye noshishino lombutho, ukuphunyezwa kwayo sinoxanduva ukuhlawula irhafu.

izimiso

Ukugcina iirekhodi isekelwe kuqikelelo iphambili ilandelayo:

1. kwexabiso lemali.
2. bodwa Property.
3. Ekuqhubekekeni lweshishini.
4. Ixesha ngezibakala kwezoqoqosho yobomi.
5. Ulandelelwano lwesicelo yemithetho kunye nezithethe kweKhowudi Tax.
6. Le ukufana ingqalelo iindleko kunye inzuzo.

nesilinganiso imali

Ngokungqinelana neSiqendu 249 Ingeniso yerhafu ukusuka kwiintengiso uqinisekiswa yonke ingeniso ezinxulumene iintlawulo iimveliso ezithengiswa nawaphi amalungelo impahla, leyo zibonakaliswa uhlobo okanye imali. Of Art. 252 of the Code kulandela ukuba uNojaji iindleko ukuba ngokoqoqosho bayagwetyelwa neendleko ezifanelekileyo. Ngaloo ngovandlakanyo iya kuqhutywa ngokwemiqathango imali. Iirisithi, iindleko ebalwayo yamanye amazwe, kuthathelwa ingqalelo ngokusebenzisana ingeniso, imali leyo lubonakala engange. Kulo mzekelo, i kuqala eziguqulelwe izinga le-Central Bank.

bodwa Property

aseti eziphathekayo, nto leyo ngeye yinkampani, kufuneka ziqwalaselwe zodwa ukusuka izinto yelo kwabanye abantu, kodwa entlanganweni. Ngo-NC, lo mgaqo Kwaxelwa malunga nepropati lophelelo lweloxabiso. Zibonakaliswa njengemali-asethi eziphathekayo, iimveliso yabasebenzi yengqondo, kunye nezinye izinto angawabantu abamnyama yinkampani.

enemigaqo ekuqhutywa ngayo

Irhafu mali kuyimfuneko ukuba ngamaxesha onke agcine ngexesha ubukho kwishishini kunye nomhla wayo yeConvenco ukuba athinjwe / kuhlela. Lo mgaqo iyasetyenziswa xa ekusekeni inkqubo yokubala uphelelo kwepropati. Accrual kwezixa-mali ezichaphazelekayo wenziwa kuphela ngexesha yenkampani kwaye uphela ngentsimbi kugqitywe imisebenzi.

Temporary izibakala ezithile

Ngokutsho Art. 271 ka iingeniso zerhafu zibonakaliswa kuphela kwithuba apho kuvela. Akukhathaliseki ukuba irisithi kanye mali, amalungelo empahla, nempahla. Ngokutsho iindleko yerhafu inqaku 272 zamkelwa iinjongo yorhafiso baya owaziwa ngolo hlobo kwisithuba apho bathi bona. Akukhathaliseki ixesha Thabitha okanye intlawulo ethile ifomu.

eminye imigaqo

Inqaku 313 Code Tax iqulethe igatya phantsi apho umhlawuli linyanzelekile ukuba isicelo ngokungaguqukiyo imithetho kunye nemigaqo ye-mthetho werhafu ukusuka kwelinye ixesha ukuya kwelinye. Lo mgaqo usebenza kuzo zonke izinto, ulwazi malunga nabanako ngokubanzi ukwenza isiseko irhafu. Amanqaku 271 no 272 ukufumana imfuno avume efanayo iindleko kunye inzuzo. Lo mgaqo kuthetha ukuba iindleko ezibhalwe kwixesha elinye njengoko ingeniso ukuba baza bathwalwa ukuze ndikhuphe.

Accounting kunye nerhafu iirekhodi

Ukwenza inkqubo yokuqokelela kunye Ukuqulunqwa data yokuqingqa isiseko irhafu, iqumrhu kwezoqoqosho kufuneka ithathele ingqalelo inani iimfuno. Irhafu accounting kufuneka zilungelelaniswe ukuze ulwazi amaxwebhu lokuqala zinika ithuba:

1. zibonisa ngokuqhubekayo iinyaniso zobomi kwezoqoqosho ngokulandelelana kwazo.
2. systematization lweziganeko.
3. Formation lwezibonisi yokubuyiswa kweengxelo iminikelo abangenakubanyusa.

Ngokungafaniyo accounting, ulawulo oluqhutywa ngokungqongqo RAS kunye itshati ye-akhawunti, imigangatho engqongqo enganikwanga accounting irhafu. Malunga nalo nokuqokelela ulwazi isigqibo isiseko irhafu lwenziwa ngalo mbandela, baba inkqubo yabo. Kulo mzekelo, abasemagunyeni irhafu akakwazi ukuseka enyanzelekileyo kuzo zonke iintlobo amaxwebhu asetyenziswe kwishishini.

Iindlela ingxelo

I-Enterprise Inkqubo accounting elizenzekelayo iingenziwa ukuba akazalani accounting. umsebenzi ngamnye kule meko iya kuboniswa kwirejista. Indlela yesibini - umbutho of accounting yerhafu ngokusebenzisa ulwazi accounting. Le ngobuwena ingaphantsi ofuna abasebenzi, ngoko ke, kuba kuhle kakhulu. Le ndlela iyahambelana nemimiselo yeSiqendu 313 Code Tax. Xa lo mmiselo esekwe ukuba ukubala kumzantsi ekupheleni kwexesha ingxelo nganye ngokungqinelana data accounting zerhafu xa Ch. ilungiselelo 25 Irhafu ngokuba ukwahlula-eshwankathela ulwazi malunga izinto kunye nokusebenza ukwenza isiseko irhafu eyahlukileyo kwiskim esekwe imithetho kwengxelo. Ukuba imeko enye, ukubalwa izixa kweentlawulo kunyanzelekile ukuba ibhajethi zingenziwa ngokusebenzisa ulwazi kwamaxwebhu ephambili. Kulo mzekelo, kufuneka kuqala bajonge izinto, kuthathelwa ingqalelo into yokuba kukho imithetho irhafu kunye accounting efanayo kunye ezahlukeneyo. Emva koko, kufuneka aqulunqe inkqubo yokwenza isicelo ulwazi kwamaxwebhu eyintloko ukuze kwakhiwe kwesiseko irhafu. Ukongeza, imfuneko ukudala uhlobo kweerejista ukuba izinto yokukhetha, athathelwa ingqalelo xa kulungiselelwa iinjongo irhafu.