Chitsanzo cha mmene kudzaza mu pepala bwino. Kusamala pepala nakhuta; chitsanzo

Kusamala pepala zikugwirizanirana ndi zikalata kiyi mlandu amakampani ano. ndi mbali ya mapangidwe ake chiyani? Kodi magwero a chilamulo zonse ndondomeko ya kukonzekera?

Kodi muyezo pepala?

Pamaso akuyendayenda funso - mmene kudzaza mu pepala bwino, timaona kuti ndi chikalatacho.

gwero lakonzedwa kusonyeza chikhalidwe cha zinthu zomwe ndi ngongole ya kampani monga mwa nthawi imeneyo. Kusamala Mapepala kakunena mawu ndalama, moti motero kuti aone malo ndalama kampani. Chikalatachi lolingana anafunika kwambiri kasamalidwe bizinesi komanso eni ake ndi cholinga cholinga ziyenera a zinthu malonda. Kusamala pepala zingachititse chidwi cha ndalama osiyanasiyana, abwenzi angongole. Chikalata ku funso limachititsa kukonza chuma ndi ngongole ya kampani, akutumikira monga gwero deta kwa kusanthula njira zachuma mu bungwe.

Ife tsopano kuphunzira mmene kudzaza mtundu wa pepala bwino. Kuti athetse vutoli m'pofunika kuganizira matabwa ake.

Kapangidwe ka pepala bwino

Lipoti chikalata ku funso tichipeza zinthu ziwiri zikuluzikulu - anali wofunika ndi udindo. Woyamba zimasonyeza zimene chuma kampani nazo. The chachiwiri analanda magwero a chuma kampani. Lamulo chachikulu pepala bwino - kusasiyana pakati zizindikiro za chuma ndi ngongole. Ichi ndi chifukwa ntchito njira yolowera awiri, omwe ntchito ndalama.

chuma muyezo pepala anawagawira si panopa ndi panopa. deta zogwirizana kupanga zinthu payekha mu mpukutuwu. Nawonso ngongole anazindikira mu pepala bwino zikugwirizananso ndi zigawo zimene zinalembedwa:

- likulu ndi nkhokwe ya kampani;

- yaitali ngongole yochepa.

Aliyense chigawo chimodzi cha chuma ndi ngongole amasonyeza item osiyana pepala bwino.

zofunikira kwa muyezo

Kodi kulabadira mapangidwe chida yoyenera, anapatsidwa matabwa ake? Yowerengera bwino pepala, wodzazidwa ndi malamulo onse, ayenera kukwaniritsa mfundo zotsatirazi:

- n'zosatheka kuchita chabwino kuchokera pakati pa Nkhani zosiyanasiyana za chuma ndi ngongole, phindu ndi imfa, kupatula milandu anthu omwe kuchita zimenezi chifukwa zofunikira za malamulo ndalama;

- mfundo wolembedwa ndi pepala bwino pa chiyambi kwa chaka, ayenera kutsatira kanjedza olembedwa kumapeto kwa chaka chatha;

- zinthu moyenera pepala ayenera zalembedwa pa kufufuza katundu, mlandu ngongole anapezazo ndalama.

Tiyeni tsopano tione zimene maziko a mtundu uliwonse ayenera wasenza muyezo pepala.

Mawonekedwe a pepala bwino

Nkhani fomu funso, wobvomerezedwayo mwa lamulo - Order ya Russian Ministry of Finance № 66n ovomerezeka 02.07.2010 chaka. Nthawi zina, mabungwe angathe mawonekedwe awo moyenera, koma pamaziko a amene mwalamulo kuika mu makope. Komanso, kampani ayenera kumvera malamulo okhazikika malipoti uyambike. Ngati kampani akufotokozera mawonekedwe ake, amene analengedwa pa maziko a pepala bwino, mawonekedwe wodzazidwa ndi chikalatacho zogwirizana ayenera kukhala ndi chimodzimodzi malamulo mzere ndi zigawo mzere ndi nkhani zimene zalembedwa mu mawonekedwe boma kuti anali wovomerezeka ndi malamulo.

Ngati ife kulankhula za mokoma othandiza lembani muyezo, n'zotheka kuyandikira pa mndandanda wa woti kuvomerezedwa kuti ayenera kupezeka mu mpukutuwu.

bwino Amaonekera

Ankaona gwero pazikhalanso:

- tsiku bwino pepala;

- dzina la gulu malinga ndi lamulo la;

- kampani alendo;

- NACE kampani;

- mauthenga pa mawonekedwe malamulo a kampani;

- mayunitsi - masauzande kapena mamiliyoni rubles;

- adiresi ya kampani;

- tsiku akusangalala kwa bukuli;

- tsiku kutumiza chikalatacho.

Tiyeni tione mmene muyezo ayenera kudzazidwa mwatsatanetsatane.

Ndondomeko kudzaza Kusamala: katundu sanali panopa

Taganizirani chitsanzo cha mmene lembani muyezo pepala chifukwa cha matabwa ake. Tiyeni tiyambe ndi kalembera wa. gawo lake loyamba akuganizira zambiri zimene mumachita sanali panopa Chikhaliro cha. Iwo analemba zizindikiro zotsatirazi:

- chosaoneka ndi maso katundu (kuti kuwerengera phindu chizindikiro ichi, m'pofunika kuwerengera kusiyana pakati pa nkhani madebiti 04 malinga ndi dongosolo la nkhani ndi nkhani ngongole 05);

- zotsatira za kafukufuku (mtengo atengedwa mu nkhani madebiti 04);

- chosaoneka ndi maso katundu wachinsinsi monga exploratory (madebiti 08 subaccount ndalama chosaoneka ndi maso kufufuza, kudzazidwa okha Makampani, amene ntchito kupanga zinthu zachilengedwe);

- chuma chogwirika zokhudza kusaka (madebiti 08 kum'mwera mlandu nkhani ya chuma ndalama pofufuza ladzala ndi makampani kuti ntchito zosiyanasiyana zachilengedwe);

- njira zoyambirira za ogwira ntchito (kusiyana pakati pa kuchuluka madebiti pakati pa 01 ndi 02 Kuyamikira ndi debits nkhani 08 subaccount wa chuma ndi yoikidwiratu, zimene sizinalembedwa kuyika mu ntchito);

- ndalama mu chuma chogwirika (kusiyana pakati pa madebiti ndi ngongole 03 02 subaccount depreciation wa chuma kampani, kutanthauza ndalama zogwirizana);

- bizinesi (Uwerenge madebiti 58 ndi 55 pa subaccount, amene nkhani nkhani gawo, komanso madebiti 73 subaccount zimafunika mu ndalama nkhani pa ngongole, opanda ulemu 59 subaccount, yomwe nkhani kamba kudzipereka yaitali);

- zinthu zomwe msonkho wachinsinsi monga mtsogolo (madebiti 09);

- Zina osakhala panopa katundu amene zogwirizana ndi ndalama zimene sali m'gulu mizere ena mwa gawo;

- okwana mphambu - onse a mzere m'mbuyomu.

Mu gawo lotsatira, atathana chuma panopa.

chuma panopa

Taganizirani chitsanzo cha mmene lembani muyezo pepala kutenga nkhani zofunika anapereka izo. Chigawo zogwirizana amasonyeza magawo zotsatirazi:

- m'matangadza (kusiyana pakati pa madebiti 41, ngongole kuchuluka 42 madebiti 15, 16, yafupika ndi kuchuluka pakati Kuyamikira 14 debited 97 ndi debited nkhani monga 10, 11, 20, 21, 23, 29, 43, 44 ndi 45);

- VAT pa mfundo zimene yotengedwa (madebiti 19);

- zizindikiro za nkhani olandila (kusiyana pakati pa ndalama madebiti 62, 60, 68, 69, 70, 71, 73 - ngongole chidwi palibe, 75, ndi 76 ndi 63 Kuyamikira);

- ndalama chuma (kusiyana pakati pa kuchuluka madebiti 58, 55, 73 - pa boma nkhani, limene atathana malipiro pansi ngongole ndi ngongole ndi 59);

- ndalama ndi ndalama zofanana (kuchuluka madebiti 50, 51, 52, 55, 57, 55 opanda wa madebiti subaccount, amene udzayesedwa nkhani gawo);

- Other chuma panopa kuti kulingana ndi kuchuluka kwa chuma panopa zimene zimaonekera mizere m'mbuyomu,

- chiwerengero cha mndandanda.

chuma The komanso kugonjetsa bwino logwirizana Uwerenge onse a zigawo pamwamba. Kenako, ganizirani mmene lembani mbali ya ngongole bwino pepala.

Ndondomeko kudzaza muyezo: likulu ndi nkhokwe

Chigawo choyamba cha mbali zogwirizana a muyezo adzakhala kuulula zambiri pa likulu ndi nkhokwe ya kampani. Pali deta analemba kuti:

- pa likulu ovomerezeka kwa ogwira ntchito (80 Mawu);

- la magawo yekha, anagula kwa ma sheya hoda (madebiti 81);

- mwina tifunikira kupendanso wa chuma amene ali m'magulu si zikusinthira (Mawu 83 - subaccount, amene mulibe kuwunika zina kuchuluka kwa chuma mapulani ndi chuma chosaoneka ndi maso);

- ukugwirizana likulu - kupatulapo revaluation (Mawu 83 - kupatula ndalama anazindikira mu mzere yapita) a malo likulu la ogwira ntchito (82 Mawu);

- pa kampani ya anapitiriza zasungidwa kapena chipenyere imfa - malingana ndi zotsatira za ntchito zachuma (84 Mawu);

- okwana pa mndandanda.

ngongole amodzi

Kenako mu ngongole akuzindikiridwa zizindikiro za ngongole nthawi yaitali. Tidzaphunzira mmene lembani muyezo pepala kutenga nkhani za peculiarities wa gawo lino. Ndi chidwi:

- pa ngongole bungwe (Mawu 67 - ngati muli n'komwe chidwi pa yochepa - zosakwana 1 chaka ngongole chosatha);

- Tax ngongole zimene wachinsinsi monga mtsogolo (77 Mawu);

- pa ngongole Akuti wa kumalo a ntchito (96 ngongole - ngati n'komwe yaitali, mawu amene ali oposa 1 chaka kudzipereka);

- pa ngongole zina la kampani, womwe ndi kutalika kwa ngongole kampani ngongole kwa wokongoza kuti si zimaonekera mizere ena;

- okwana pa mndandanda.

ngongole panopa

M'gawo lotsatira la udindo wina akuganizira zambiri pa udindo yochepa wa kumalo a ntchito. Kodi anapanga zokhudza iwo mu pepala bwino? Anadzazidwa chikalata chitsanzo ayenera kupangidwa kutenga nkhani yakuti gawo zogwirizana deta analemba kuti:

- pa ngongole kampani (Uwerenge Loan 66 ndi 67 - Chidwi yaitali, mpaka kuposa 1 chaka ngongole);

- angongole ngongole (ngongole kuchuluka 60, 62, 68, 69, 70, 71, 73, 75 - pa ngongole lalifupi, ndi 76);

- ndalama mu nthawi tsogolo (kuchuluka kwa Loan 98 ndi 86);

- pa ngongole Akuti (Mawu 96 - ngati n'komwe yaitali, mpaka kudzipereka oposa 1 chaka);

- ngongole zina zimene zizigwirizana ndi kuchuluka kwa ngongole yochepa sali m'gulu la ena gawo mzere;

- okwana wa ngongole yochepa.

Kafukufuku zizindikiro mu muyezo: mokoma

Kamodzi manambala awerengedwa pa zigawo zonse za ngongole, anatsimikiza bwino chonse. Zikhoza kuoneka Company bwino pepala (Odzazidwa)? Ltd. - monga mmodzi wa mitundu ambiri malamulo a malonda, angakhale zotsatira za ntchito zachuma, m'mawu kanjedza zotsatirazi.

Kuchokera pa zimene malamulo ayenera imawunikidwa zizindikiro zogwirizana?

The chenjezo lofunika kwambiri apa ndi kuti aliyense kampani iwo Adzaperekedwa ku kufanana yeniyeni. Izi zidalira pa ntchito yeniyeni, zolowa za kampani, katundu ngongole bizinesi.

Anadzazidwa Kusamala Kusamala LLC, pa nthawi yomweyo, izo angayerekezedwe ndi chikalata chimodzimodzi gulu lina ntchito kuti asankhe zosavuta ntchito chitsanzo. Nthawi zina, makampani Russian ndi ufulu kukhazikitsa muyezo pepala mu mawonekedwe m'Chingelezi chosavuta. Taganizirani mbali zake mwatsatanetsatane.

Cholinga bwino: mokoma

Anasintha bwino pepala adzakhala lakuti kuti mabizinesi ang'onoang'ono. pepala ili yodziwika ndi zosavuta polemba poyerekeza ndi ochiritsira bwino mawonekedwe. Ichi ndi chifukwa mndandanda yocheperako zizindikiro kuti izo zimanyezimiritsa. Ngati tikulankhula za mmene kulenga wosalira bwino pepala - mawonekedwe ake anamaliza ayenera wasenza pamaziko a amene anali ovomerezeka Za Kumapeto № 5 kwa Order № 66n.

Mwina kudziŵika kuti magawo zofunika, anakonza chikalatacho, ndi zofanana zomwe bwino mawonekedwe zofunika. Taganizirani chitsanzo cha mmene kudzaza mu pepala bwino zochokera view chidule cha mbali ya dongosolo lake.

Kapangidwe ka m'Chingelezi chosavuta bwino pepala: katundu

Monga mu muyezo mawonekedwe chikalata mu gwero chogwirizana, pali midadada ziwiri zikuluzikulu - udakali chabe. Cholinga Company bwino pepala, anamaliza ndi malamulo okhazikika, mwa mawu a kalembera adzauka ali ndi mfundo:

- za chogwirika, chosaoneka ndi maso ndi panopa katundu amene sanali woyamba;

- kufufuza;

- Cash ndi ndalama zofanana;

- chuma ndi zina chuma panopa.

Mofananamo, chikalata lolingana akudyetsedwa bwino chipika.

Kapangidwe ka m'Chingelezi chosavuta bwino pepala: ngongole

Ngati tikulingalira umboni wa mfundo pa ngongole mu wosalira kuyankha bwino pepala, wodzazidwa chitsanzo chake kumaphatikizapo chinyezimiro:

- Data pa likulu ndi nkhokwe;

- yaitali yochepa ngongole;

- ndi angongole 'mangawa;

- wa ngongole zina zimene wachinsinsi monga yochepa.

Monga mu gawo lathali, muyezo chili pa mizere onse. Izo zikhoza kuwoneka ngati chosavuta bwino pepala ukadzatha? CHITSANZO analemba chikalata - pachithunzi pansipa.

Monga momwe zilili ndi muyezo mawonekedwe a muyezo, ndi kusinthidwa chosavuta lilili kudziwa dzuwa la chitsanzo malonda amayerekezera ntchito yake amenewo pansi kulingalira mu mawonekedwe a Makampani ena ofanana gawo malipoti. Kumbali ya nkhani zili bwino wosalira kungakhale monga wapatali gwero monga amene kwake zosiyanasiyana muyezo.