Onani mawu ofotokozera za pepala bwino ndi ntchito ka mawu ndalama

Onani mawu ofotokozera za pepala bwino - gawo kuvomerezedwa mawu ndalama. Izo ndi malamulo a chakudya cha ndime 5, kulongosola chiwerengero 4/99 «Malawi lipoti la bungwe." chikalata ichi limasonyeza mfundo za ndondomeko mlandu wa gulu la, chofunika kukhazikitsa ndi kusanthula wathunthu zizindikiro zonse za ntchito zachuma.

Kwina ndi ofotokozera cholembedwa kuti pepala bwino zitha kukhala mu makampani yaing'ono kapena chikhalidwe zochokera mabungwe omwe si kupeza phindu, omwe si kuvomerezedwa audits.

Mpukutuwu uli ndi:

• ambiri zokhudza kampaniyo;

• Ndondomeko awa;

• Uthengawu wathunthu pa chuma ndi ngongole;

• bwino dongosolo ndi;

• ziyenera a mphamvu ya phindu;

• zokhudza ndalama ndi ndalama;

• Kafukufuku bizinesi;

• Information pa anthu osiyana;

• zokhudza zimene zinachitika pambuyo pepala bwino, ndi zina zambiri.

The ofotokozera n'kulemba pepala bwino zikuphatikizapo za gulu la: anenedwanso wa bungwe lalamulo, mawonekedwe malamulo, kukonza kayendetsedwe, leni ndi malamulo adiresi, kukula likulu ovomerezeka kuperekedwa kwa anayambitsa kampani ndi Kuchuluka kwa antchito. deta zonsezi anasonyeza pachiyambi, ndipo adamtsata ndi ndime pa ndondomeko mlandu. Izi ndi gawo lofunika kwambiri, chifukwa popanda, zindikirani ichi ndi chosakwanira ndipo siligwirizana ndi mtundu chofunika. Iwo anafotokoza malamulo mlandu. Ngati panthawi iwo asinthidwa, ndiye imalemba kusintha zonse zinachitika ndi zinthu zawo.

Gawo lachitatu muli zinthu zonse zimene mumachita mapulani m'matangadza makampani, komanso deta pa bizinesi ndi ngongole. Pamaso pa kampani zimene chipembedzo mu ndalama zakunja, iwo amagwiritsidwa zalembedwa mu chigawo chino. Chachinayi ofotokozera cholemba item zikuphatikizapo kusanthula ndi kufufuza kapangidwe bwino: alionse m'dzikoli pali, solvency, profitability, etc. Kenako zomwe akuganizira zinthu zonse ndalama ndi ndalama za bungwe, kuphatikizapo wotuluka tsintho.

Malinga ndi Russian Ministry of Finance chiwerengero PZ-10/2012, ofotokozera n'kulemba pepala bwino angaonere mu ufulu mawonekedwe, chifukwa si mbali ya malipoti okhwima chuma ndi lakonzedwa eni kampani. Zitsanzo ofotokozera n'kulemba pepala bwino angapezeke mu annexes nduna za kalata zozungulira kwa Utumiki wa Finance. Si kusokonezedwa ndi malongosoledwe nduna ya cholemba kwa muyezo, yomwe ikuchitika mu mawonekedwe tabular anatsimikiza ndi bungwe lokha. Ntchito kufotokoza - kwa kumvetsa mizere onse statement a chuma.

Ofotokozera cholemba - Mwachitsanzo amaphatikiza chikalata limodzi mfundo atsimikiza mbali zonse ndi mbali amakampani malonda. Mwachidule, anapatsidwa mfundo zonse zofunika. chikalata ichi ndi zothandiza mofanana kwa eni onse ogwira ntchito za, komanso ndalama wogwila angathe.