Balance sheet format

yokubika lwezezimali ibhalwe ngokuhambisana imiphumela ezomnotho uhlelo olulodwa izinkomba esibonisa isimo sezimali kanye nempahla ibhizinisi. isisekelo salo idatha aqoshiwe ngendlela enqunyiwe. Lezi zincwadi zibizwa wayenza yasebenza ngokuhambisana oda we-Ministry of Finance yeRussia.

A indlela entsha-balance sheet kanye nezakhiwo eziningi ezixhumene yayo, equkethe izinkomba main etholwe ekupheleni kwesikhathi sokubika. Lezi zincwadi kwagcinwa evunywe Order of the Ministry of Finance we Russian Federation №66n, esasayinwa ngo-02.07.2010 ngonyaka. Ukungena osikweni isiqondiso kubhekwe inikeza, eziqala imiphumela yomsebenzi ngo-2011. Lo mbhalo usebhekene ukuhlela. Order of the Ministry RF konyaka wezezimali 05.10.2011 №124n kwakungenza ezithile. Ngakho, ngokukhethekile, uye washintsha ezincane lapha ezinye imigqa. Ifomu alinganisele 2012 has ikhodi metric amasha. Futhi, wenza imigqa eyengeziwe.

Ifomu ukuzimelela, evunywe Order №66n, has a esikhulu, uma kuqhathaniswa nabangu-idokhumenti odlule, inani Earl. In the new ikholomu "Amanothi" esingenhla kufanele lukhombise nenombolo ye-serial imibono, okuyinto zinikwa izibalo yonyaka.

ukulingana ifomu phathelana aqukethe amagrafu lapho ukuqhathanisa idatha wabonisa emuva onyakeni odlule kanye ayengaphambi kwakhe. Ngo idokhumenti entsha yethulwa imigqa emisha. Ziyakwazi kokubili amafa futhi ubhale izinkinga ezihilelekile. Kodwa okulotshiweyo bezinye izinto balance sheet sisusiwe.

Omunye imigqa emisha sombiko ezimali, equkethe ulwazi imiphumela yocwaningo kanye nentuthuko, ibonisa idatha sezinhlobo ezithile R & D Ngaphezu kwalokho, inhlokodolobha izindleko ukufakwa nokwakhiwa, okuyinto aziphelele, ungabali njengoba izimpahla. Lezi kumele iboniswe kulesi sihloko njenge- "Okunye izimpahla zamanje".
Ifomu alinganisele 2012, njengoba idokhumenti langaphambilini, iqukethe izinkomba eside futhi ukutshalwa yesikhashana. Nokho, amagama imigqa ehlukene isikhathi esinganqunyiwe, esingashiwongo. Sokuzindla ama-akhawunti atholakalayo ku-Accounting idokhumenti ezimali okwamanje akhiqizwa omunye eyisamba. Incazelo yokulandelana kwayo ngokohlu ngesimo eside futhi ingxenye yesikhathi esifushane manje ezidingekayo ukukhiqiza e memorandamu achazayo, ehambisana idokhumenti.

Ifomu ukuzimelela, samukelwa ngu Order of the Ministry RF Wezezimali, has a ezahlukene kancane, uma kuqhathaniswa nabangu-idokhumenti langaphambilini, isakhiwo kwempahla. Line isuswe therefrom okwanika amaqembu ehlukene emagama esitokisini, futhi ama-akhawunti atholakalayo. №66n Order unika izinhlangano ilungelo lokuzibusa Umbiko lemininingwane lwezihloko.

Bethonywe izinguquko futhi isibopho. I evunyiwe yakha akukho amayunithi wezinhlamvu echaza ukwakheka inhlokodolobha inqolobane kanye okumele zikhokhelwe. Ngokwesibonelo, abasunguli engenayo wenkokhelo noma ababambiqhaza, kufanele kudalulwe e inothi balance sheet. Engeziwe bakhokhelwa-enhlokodolobha, ukubaluleka lapho kubonakala yokwenziwa ingxenye, ezibhaliwe ngaphandle lemali revaluation. It amanani elayinini ehlukile.

Esigabeni sesine sombiko ezimali kumele libonise ulwazi zigcine esidalelwe nezikweletu. Ngendlela odlule lezi amanani kufakwe isilinganiso izindleko esizayo.

Amagama athile ezahlukene babé amayunithi wezinhlamvu Ukushaywa ekhombisa inhlokodolobha share kanye nezimali ezibolekwe. Ngaphezu kwalokho, ulwazi mayelana netindlela tekuphila letisetjentiswa kulotshwe ekulandiseni, ukubizwa ngokuthi off-balance sheet kuyadalulwa amanothi izitatimende zezimali.

Ukwenza amafomu njalo ngekota yonyaka, zonke ezenziwe Order №66n izinguquko okudingeka zicatshangelwe. Ngaphezu kwalokho, izibalo ze-inkathi eyedlule, ukubaluleka lapho kufanele wadalula balance sheet kufanele zihlelwe ngokuvumelana nomthetho omusha.