Ukuphicothwa kweendleko zemveliso. Ubuncedo kunye nezinto eziphambili

Uphicotho-mali, ngokwenene, luhlolo oluzimeleyo lokubala kunye nokunika ingxelo ngorhwebo lwezoqoqosho ngenjongo yokuhlola iirekhodi zokubalwa kweencwadi, kunye nokuphelela kokubonakalisa yonke imisebenzi eyenziwa ekubhaliweyo, ukuchaneka kokubonakalisa amanani kumaphepha eemali kunye nokuthotyelwa kweengxelo zemali kunye nomthetho weRussian Federation.

Uphicotho-zincwadi olupheleleyo luchaphazela zonke izikhombisi zezimali zoshishino kwaye zahlula zibe zigaba ezahlukeneyo. Ukuphicothwa kweendleko zemveliso yincinci ebalulekileyo yophicotho-mpazamo yeshishini ngokupheleleyo. Emva koko, kwinkqubo yokuphunyezwa kwayo, iindawo ezinobuthakathaka zemveliso zichongiwe kumanyathelo athile enkqubo yokuvelisa, kunye neentlobo ezingenangqiqo zenkcitho zibonakaliswe, iindlela ezichanekileyo zokunciphisa zonke iintlobo zeendleko ziyahlolwa, kwaye nawaphi na amathuba afihliweyo okunyusa inzuzo.

Ukuphicothwa kweendleko zemveliso kwenziwa ngohlelo lwenkqubo, oluquka ukucwangciswa kophicotho-zincwadi, ukuhlolwa kobungozi bokuphicothwa ngokuxhomekeka ngokuthe ngqo kwi-jikelele ye-accounting kunye nokulawulwa kwangaphakathi kwishishini.

Ukuhlolisisa iindleko, okanye ngenye indlela ukuphicotha iindleko zemveliso, kuqala ngokuqokelela ulwazi kunye nokufunda inkqubo yokuvelisa. Ukuqhubela phambili, ukuhlolwa okuqhubekayo, okukhethiweyo okanye okubonakalayo kuzo zonke iindleko (ezibangelwa kwiindleko kwaye ezingabonakaliyo) zilandela. Ngokufanayo nale miba, ukuchaneka kwe-accounting ngokubanzi kuphandwa.

Iingongoma eziphambili, ezihlawulwa ngokukhawuleza ngexesha lokuphicothwa kweengcali zeendleko zokuvelisa, zindlela zokusetyenziswa kweendlela zokusetyenziswa, ukusetyenziswa koqikelelo lwemiyalelo ngamnye kumanqanaba athile enkqubo yokuvelisa. Iingongoma ezibalulekileyo ekuphicothweni kweendleko zemveliso zibandakanya ukuqikelela kokwabiwa kweendleko zexesha lokunika ingxelo. Ukuvavanywa kokuchaneka kokusetyenziswa kwezixhobo ezincedisayo (uphethiloli, oyile ezobuchwepheshe, umbane kunye nabanye) kudlala indima enkulu ekulawuleni. Ukuhlolisisa ukubalwa kweendleko zokunciphisa ixabiso lempahla echanekileyo, ukuqinisekiswa kokufakwa kweendleko ezingabonakaliyo kunye nexabiso lexabiso eliphantsi kwexabiso lemveliso eyenziweyo lihlolisiswa kwaye liqinisekiswe ngokubhekiselele kwimibhalo ephambili.

Ukulawulwa kokuchaneka kokubala kwemvuzo yabasebenzi basebenzi basisiseko kunye nabasebenzi abancedisayo kukwabandakanywa kuphicotho-zincwadi zeendleko zemveliso. Kwinkqubo yokuthutha iimveliso ezigqityiweyo kwimpahla yokugcina impahla, kuvela iindleko zorhwebo (ukupakisha, ukuthengiswa kwemveliso, ukuhamba kwezorhwebo, njl.). Zonke ezi ndleko zihlolwe ngenyameko kwaye ziqinisekiswe. Emva koko, iindleko zokuvelisa ngqo zingathintela intengo kunye nokuthengiswa kweendleko zeemveliso eziveliswa li shishini.

Emva kokutshekisha ukuqinisekiswa kokunikezela ixabiso lentengo kwixabiso lentengo kunye nokuchonga ukuchaneka kweengxelo zeendleko, ingcali (umphicothi-zincwadi) zifundo ngokucokisekileyo imiba enxulumene nesiseko esihlawulwayo. Ikwahlola kwakhona ukukhawuleza kokuphunyezwa kokuhlaliswa kwamashishini kunye nolwabiwo-mali kuzo zonke iintlawulo zentlawulo kunye neentlawulo. Ukuphicothwa kweengxelo zeendleko zemveliso kubaluleke kakhulu kumashishini, njengoko iziphumo zalo ziza kubavumela abaphathi ukuba banciphise okanye banciphise iindleko ezingenangqondo kunye nokunciphisa iindleko zokuvelisa ezizayo. Inkqubo yonke yokuveliswa yenziwa ngokuqwalasela ukucwangciswa okuchanekileyo kwempahla esele ishiywe kwindawo yokugcina. Ukuvelisa umkhiqizo, ukuphepha ukuveliswa kwemveliso engenzi lutho kwaye, ngenxa yoko, ukuvela kweendleko ezingenakulungiswa zokuhlawula ixesha lokunyanzeliswa kwabasebenzi abakhulu kunye nabasebenzi bokuxhasa.