Uluhlu kwemali - umyalelo kunye nexesha

Ukuze kuqinisekiswe ukuthembeka kweenkcukacha ezibonelelwa mali neengxelo ze-inventri okugunyazisiweyo imali kunye nempahla. Olu phicotho ejoliswe ukukhangela kunye nokubeka esweni ukhuseleko eziinkozo kunye nezinye izinto zexabiso, zibekwe kwi-ofisi ibhokisi.

uluhlu kwemali kuqhutywa ucwangciso esisigxina, ngamanye emiselwe okanye ngequbuliso (nezingacwangciselwanga).

Ukuba kunjalo zolawulo:

- ngaphambi kokuba ixesha of accounting iingxelo zemali zonyaka;

- xa yimali, lahlukene okanye uguqulo ibhizinisi;

- xa ukutshintsha umsebenzi imali;

- kwimeko ubusela okanye ukunqongophala.

uluhlu Imali kuqhutywa ngokungqinelana Regulations on inkqubo ukuqhuba imicimbi yemali. Olu xwebhu lubonisa ukuba, ukongeza-zincwadi lonyaka, kufuneka uluhlu ngesiquphe kunye recalculation yonke imali nezinye izinto zexabiso. Inani kubuyekeza akupheleli. Njengomgaqo, inani labo umiselwa uphawu engqinelanayo nkqubo kwengxelo.

De-2012, indlela imicimbi yemali echazwe izikhokelo, elasekwa emva ngo-1993. Ukususela ngowoku-1 Januwari kunyaka ophelileyo yaqalisa ukusebenza a Regulation entsha inkqubo ukuqhuba imicimbi yemali kunye eziinkozo kunye yamaphepha ze-Bank of Russia kwi kummandla Russia №373-P. Esi sibonelelo sisebenza koosomashishini, imibutho naleyo yathatyathwa inkqubo yerhafu lula kunye amaqumrhu asemthethweni, inyanzelekile mali phambili. amaxesha athile ndimiselwe abamkeli - Imibutho mali mali. amaxwebhu eziphelelwe iindlela ingxelo osomashishini ngamnye, ngenxa yokwanda usiko kwicandelo loshishino ezincinane sekeriweke, indawo entsha kuyimfuneko.

Ngokutsho kwenye indawo entsha, uluhlu imali, oko kukuthi, umgaqo-nkqubo wayo, nemihla kunye software namaxwebhu sele ayikatshintshi. Nangona kunjalo, i-ofisi itikiti inkampani (igumbi ngokwayo, apho igcina imali, izinto zexabiso namaxwebhu abalulekileyo) akasekho nixhobile, njengoko yasekwa ngaphambili, kunye nezohlwayo lokungathobeli irhoxisiwe.

Phambi kokuba Okukuzikumbuza wadala uluhlu ikhomishini, ezivunywe yi ngokomyalelo yintloko mbutho. Ngokuqhelekileyo, oku kuquka: le mali oyintloko inkampani, iintloko zamasebe zophicotho, ulawulo kunye nolawulo ngokwayo. Okokuqala, iqwalasela nabanye ingxelo, oko kukuthi, lowo kubonakaliswe kwingxelo yangoku osethilini. Eli xabiso buthelekiswa kunye nokufumaneka eyiyo kwemali imali. Ukuba ukuzinza lingaphezulu ingxelo kanye, oku imali intsalela, ethathelwa ingqalelo ingeniso non-yokusebenza yenkampani. Kwimeko yokunqongophala, ixabiso esingekoyo, kuhlawuliswa ngumsebenzi imali.

Imilinganiselo eziphezu ngesandla, baguqulela isiqwenga. Oku kuquka iihambo ukuya iiholide, izibambiso kunye neefom, namatikiti njalo njalo. Securities kunye iifom namaxwebhu engqongqo accounting cinga sheet omnye (ngokohlobo, ngokungqinelana kokuqala kunye namanani final).

Ekupheleni uphicotho sisenzo -inventri, nto leyo ibonisa ubukho onke amaxabiso, iindleko zazo, kwakunye amanani lothotho inani yesixa yokugqibela, imiyalelo ngetyala. Kwimeko yokuphambana umtya echaza kukuvela yokunqongophala okanye surplus lizele osethilini.