Lokunika ingxelo kwi ingxelo

Igama elithi "Ixesha ingxelo 'lisetyenziswa kwi accounting kwaye limele ixesha lokuphumla apho ingxelo iqulathe, kwaye kuhlawuliswa irhafu kumashishini kunye nabantu. Ithuba iphambili reference ngunyaka, esiphakathi - inyanga kunye ngekota. Njengoko umthetho, zonke iingxelo kunye amanyathelo omthetho yaphunyezwa kunyaka wokunika ingxelo. Ngexesha lokunika ingxelo, leyo iqala ize iphele 1.01 31.12 ngokuba lokunika ingxelo wekhalenda. Ukuba Ukuba ixesha enye, iqala ngawo nangowuphi na umhla, lo ngowona nyaka-mali.

nyaka ingxelo eRashiya iqala ngo-1.01, ngoxa kwamanye amazwe ukuze uqale ngo 1,04, 1,07 okanye 1.10. Siphela mhla wokwenziwa kwengxelo, okt. E. Umhla kulungiselelwa le ngxelo yonyaka.

Ngamanye amaxesha kuyenzeka ukuba ukukhetha ixesha lonyaka, isiqalo nesiphelo apho kuwa ngexesha imisebenzi kwinqanaba ephantsi akhawunti efunyenweyo kwaye uluhlu (ukuba lula izibalo). Kweli xesha lokunika ingxelo ingqamana kumjikelo yendalo lweshishini kwezoqoqosho kuthiwa kunyaka yendalo kwezoqoqosho.

Okwangoku iingxelo zemali lokunika ingxelo ke lekhefu phakathi kukaJanuwari 1 kunye nomhla apho ingxelo yethutyana, olubandakanyayo.

Ukuze kumiswe kungabekwa kwikhalenda unyaka, amashishini kunye nemibutho kwi Russian Federation, unyaka ingxelo wokuqala kuthathwa ukuba kukho umsantsa phakathi komhla yendalo (umhla ubhaliso karhulumente) zazo kunye nomhla lo nyaka 31,12. Ukuba umbutho ubhalisiwe emva-31 Oktobha, umhla ekupheleni konyaka wokuqala mali December 31 kunyaka olandelayo.

Kwimeko yimali okanye ngokuhlanganisa lokunika ingxelo lweshishini le sidlalwa kumhlaba lekhefu ukususela nge-1 Januwari kulo nyaka kude kufike umhla yimali (kuhlela).

ixesha zethutyana ngenyanga ikhalenda okanye ikota, kwaye iingxelo esihambelanayo ziyenziwa. Ukulungiselela iinjongo liabilities zerhafu akhawunti kaninzi kuthatha ixesha elilingana kunyaka wekhalenda (ngaphandle kokuba iimeko xa izibalo kwenziwe ukulungiselela unyaka-mali). Utshintsho kwixesha lokunika ingxelo zinokubakho kuphela ngokugunyaziswa wolawulo yerhafu.

Ekwenzeni le iingxelo zemali usebenzisa ingqiqo ezifana ikhowudi ye xesha lengxelo. Le nombolo ama-isitampu phantsi komxholo ekhethekileyo ingxelo accounting. Ngalo naliphi na ixesha ingxelo, ikhowudi ichazwa ngqo, kwakunye neentlobo ezahlukeneyo iingxelo. Kukho uluhlu olugcweleyo inikwe kule codebook.

Ngokwale weefayili inani ukusuka khowudi 01 ukuya ku-12 amaxesha alinganayo kwinyanga ohambelana yonyaka. 20 - ingxelo yekota ikhowudi kwi-21 ukuya kowama-22 - iikhowudi iingxelo zekota, ngokulandelelana, 1 ukuya ku-4 ngekota, 31 - ingxelo ikhowudi yonyaka, 33 - iinyanga 9, 34 - kulo nyaka.

Kukho nezinye codes ezihambelana ngamaxesha athile. Ngoko ke, kwiinyanga ezimbalwa zokwenza iingxelo kusetyenziswa amanani asukela kwi-amanani ukusuka ku-35 ukuya 46.

Directory kwakhona ibonelela amatyala ukulungisa iingxelo-mali kwi litsha okanye ngamatyala. Umzekelo, inombolo 50 kwikholam ingxelo ikhowudi ixesha ebonisa ixesha lokugqibela mali ukuze kulahlwe okanye ngokuhlanganisa lweshishini. Kwezinye iimeko, le lenguqulelo (inkampani) loMthetho kulandelayo kusebenza:

- Code 51 - Ingxelo yekota 1;

- 52 - ngokuba yonyaka;

- 53 - Ingxelo ngenxa iinyanga 9;

- 54 - 2Q;

- 55 - ngokuba kwikota yesi-3;

- 56 - ngokuba kwikota yesi-4 yalo nyaka.

Ukongeza, kumalungiselelo kweengxelo zenyanga kwimeko yimali okanye ngokuhlanganisa kwishishini (umbutho) , neekhowudi digital ukusuka 71 ukuya 82 ukubhekisela ingxelo iinyanga, ngokulandelelana, ukususela ngoJanuwari ukuya kuDisemba 90 - kulo nyaka. Kule meko, iingxelo ngekota 1st, iinyanga ezintandathu, kwiinyanga ezilithoba kunye nonyaka (t. E. Xa ukulungisa iingxelo zemali zethutyana) zifakwa khowudi 91 ukuya 94, ngokulandelelana kwazo. 99 Iikhowudi reference Code kubonelelwe ezinye iziganeko ezingacwangciswanga.