Dala-balance sheet: isibonelo. Esenziwe Lula-balance sheet

Ngokuhambisana nomthetho we amabhizinisi amaningi Russian ukuth imibiko accounting. Lokhu kungase kuhilele ngokugcwalisa inombolo kwemibhalo okwakha. Phakathi kwalabo - balance sheet ifomu 1, evunywe i-Ministry of Finance. Yiziphi imininingwane yale dokhumenti? Indlela ugcwalise kahle?

Balance sheet: izisekelo

Balance sheet - iBombela inhlobo efanele ezitatimende izinkampani Russian emagunyeni yomphakathi. Idatha kusuka ifomu ngalo ugcwele, anganika ukuhlolwa olinganiselayo kakhulu futhi umgomo esiphathelene nesimo ibhizinisi, kanye ukukhonza njengoba yithuluzi ulwazi ngokwemigomo yokuhlela ekukhuleni wenkampani. Ubujamo balance sheet (Ifomu) evunywe i-Ministry of Finance we Russian Federation ngokulandelana № 66n, ekhishwe ngo-July 2, 2010.

Isakhiwo balance sheet

Ngokuhambisana uhlobo waphawula lombhalo ngaphansi izitatimende ukucabangela ke inezingxenye ezimbili eziyinhloko, okuwukuthi ngokuqondene nezimpahla kanye nezikweletu. Kuyini ngokucacile zabo? Ifa - isigaba balance sheet, okuyinto, ngokukhethekile, kuhilela ngezigaba kolwazi kulabo abonisa ukusebenza wamanje kanye non-zamanje. Kuthiwani izikweletu? Lesi sigaba se-balance sheet kuhlanganisa ulwazi zokuqhuba umsebenzi wenkampani futhi alondoloza yayo, yesikhathi eside futhi short-term ubhale izinkinga ezihilelekile.

Indlela ugcwalise ibhalansi lesifanele?

Kungase kuqashelwe ukuthi umbandela ukhiye ngokunemba lokhu imibiko uhlobo - nokulingana ngokuqondene nezimpahla kanye nezikweletu. Okunye izimfuneko okumelwe bahlangabezane nazo yi-balance sheet:

- akunakwenzeka ukuba afeze offset phakathi imigqa izinkomba e ngokuqondene nezimpahla kanye nezikweletu;

- imininingwane ekhombisa isamba ekuqaleni konyaka kufanele kuhambisane labo aye alotshwa ekupheleni sangaphambilini;

- Imininingwane kwabikwa kuyi idokhumenti umbuzo, kufanele aqinisekiswe.

Yini enye eningayenza uqaphele izici ifomu, okuyinto ugcwele balance sheet? Ifomu 1 (lokhu kubizwa ngokuthi idokhumenti olufanele) kuhilela zesakhiwo izigaba kolayini, ngamunye ephethe ikhodi ehlukile. ifomu egcwalisiwe we-balance sheet ngokuvamile e izinkulungwane ruble, futhi izibalo zamadesimali kungukuthi isebenze. Kwezinye izimo - isibonelo, uma idokhumenti kokulahlekelwa inkampani enkulu kanye revs okusezingeni eliphezulu - imiphumela imisebenzi bukaJehova kubonakala izigidi ruble.

Ngokucacile yokugcwalisa imigqa kwempahla

Kanjani ukwakha balance sheet? Isibonelo ngokugcwalisa algorithm izimpahla zalo zingase zifane.

Iyunithi 1110 kuyinto ukukala ulwazi mayelana izimpahla angaphatheki kule nkampani. Bona ingachazwa njenge ibhalansi ye-akhawunti debit 04 kusukela zazo emalini izinkomba ku-akhawunti credit 05.

Iyunithi 1120 senzelwe ukubandakanya idatha emayelana imiphumela yocwaningo kanye nentuthuko. Ukuze abale lokhu ipharamitha, udinga ukucacisa Ibhalansi ye-akhawunti debit 04 we sub-akhawunti, okubhekiselwa kulo ngokuthi "Ucwaningo nentuthuko izindleko".

Umugqa 1130 kuhlanganisa ulwazi mayelana izimpahla ezikubhizinisi isigaba search angaphatheki. Abakwazi kungachazwa ngesisekelo ibhalansi i-akhawunti debit 08 nama-akhawunti amancane engxenyeni, yilokho okubizwa ngokuthi "ukucinga angaphatheki Amafa", kwehle ngo izinga kwi-akhawunti loan 05 - ". Amortization nawokuphazamiseka kwempahla" ezingxenyeni sub-akhawunti

Ngokuvumelana 1140 awashintsheki amafa ezikubhizinisi isigaba ukufuna ezibonakalayo. Ukuze ukuthola izibalo ezifanele kumele sisuswe ibhalansi ye-akhawunti debit 08 nama-akhawunti amancane engxenyeni, yilokho okubizwa ngokuthi "Izinto yokusesha amafa" inkomba kwi akhawunti yekhadi 02 (subaccount ebizwe "Ukwehla kwentengo nawokuphazamiseka").

Ngokuvumelana 1150, ngolwazi sibonakalisa ezimpahleni ezingasuki phansi. Abakwazi kalula lingachazwa ngokuthi umehluko phakathi ukulinganisela akhawunti debit 01 futhi loan abafanele ama-akhawunti 02.

Ngo 1160 Imininingwane umugqa esinqunyiwe sibonakalisa ukutshalwa inzuzo. Ukuze kuchazwe kubo, kumelwe sisuswe ibhalansi ye-akhawunti debit 01 sibalo esihambisanayo akhawunti credit 02, kodwa lesi sikhathi - ". Ukwehla kwentengo imali esindayo ukutshalwa" a sub-akhawunti

String 1170 iqukethe ulwazi ukutshalwa kwezimali lenkampani. Thola izinkomba ezifanele luyindida kancane ngaphezulu. Okokuqala udinga ukwengeza ibhalansi ezimbili - ku-akhawunti debit 58 futhi 55 (sub-akhawunti "Akhawunti Idiphozi"). Kusukela inani okuholela, wena khipha ibhalansi ku-akhawunti 59, lapho kumele ingezwe ku-izinkomba ku-akhawunti debit 73 (sub-akhawunti "Izibalo ne izisebenzi").

Line 1180 waloba engamancozuncozu intela yefa. Ziyakwazi kulula kakhulu ukuthola ukuthi iyini - ibhalansi ngaphansi lasebhange kwe-akhawunti 09.

Line 1190 kubonakala namanye amafa non-zamanje. Lokhu kufanele ufaka izinombolo ukuthi ubheke isigaba ezifanele, kodwa awazange elicacisiwe idokhumenti.

Line 1100 kuyadingeka ukuba afingqe ukusebenza imigqa 1110 by 1190. Lokhu kuzothatha isitokwe izibalo eSigabeni 1 idokhumenti.

Ngo 1210 umugqa esinqunyiwe amasheya. Abakwazi zimisele kususelwa kulwazi sibonakalisa ibhalansi ye-akhawunti debit ezifana, isib, 10, 11, 41, no-43.

String 1220 kuhlanganisa imininingwane ekhombisa VAT ethengwayo. Izibalo okuhambisanayo kulula ukubona ngesisekelo izinkomba ukulinganisela akhawunti debit 19.

In the line ilungiswe 1230 ama-akhawunti atholakalayo. Kulinganiselwa njengoba umehluko phakathi ezilinganisweni kwi-debit ohlangothini akhawunti, ezifana 60 no-76 kanye loan abafanele akhawunti e-63.

Umugqa 1240 libonisa idatha emayelana ukutshalwa kwezimali. Ifomula sokunquma izinombolo ngokulandelana kunalokho nzima. Okokuqala kubalulekile walala ukusebenza ukulinganisela akhawunti debit 55 no-58, bese ukhupha kubo kusukela izibalo etholwe uma kwengezwa ibhalansi ye-akhawunti loan futhi akhawunti debit 59 73. Kubalulekile ukuba acabangele izinkomba kuphela ezitshaliwe yesikhathi esifushane neyezinto sokubolekwayo.

Line 1250 baloba idatha ku cash futhi imali okulingana. Bona kungatholakala ngesisekelo ezilinganisweni-akhawunti debit, ezifana, isibonelo, 50, 51, 52, no-57.

Ngokuvumelana 1260 elotshiwe namanye amafa non-zamanje - labo ezingafakwanga esigabeni.

Ngokuvumelana 1200, inikeza inombolo etholwe ngokungeza ndawonye izibalo olayini 1210 kuya 1260.

Ngemva kwalokho, ngo-line 1600 kuyadingeka ukuze azihlangani imigqa kusukela ngo-1100 kuya ku-1200, lapho etholwe ibhalansi inkomba.

Manje ake sihlole indlela ukugcwalisa okubhekene-balance sheet.

Ngokucacile yokugcwalisa isibopho sezomthetho

Ngo 1310 umugqa esinqunyiwe izinkomba sibonakalisa share (noma yabelana - ngesikhathi esifanele efomini elifanele lwenhlangano zomthetho ibhizinisi) enhlokodolobha. Kulula ukunquma ngesisekelo esele akhawunti yekhadi 80.

Iyunithi liqukethe amadijithi 1320, okukhombisa amasheya eNkampani siqu, okuyinto bathengwa abanikazi babo. Ziyakwazi kulula ukuthola ngesisekelo izinkomba ukulinganisela akhawunti debit 81.

Ngokuvumelana 1340 kuhlanganisa izibalo sibonakalisa revaluation kwempahla non-zamanje. Abakwazi ukunquma ngesisekelo esele akhawunti 83 credit (sub-akhawunti, okubhekiselwa kulo ngokuthi "inqola kuhlolwe impahla").

Ngo-1350 idatha umugqa esinqunyiwe eziphathelene inhlokodolobha ezengeziwe ngaphandle revaluation. Ukuze kuchazwe kubo, kumelwe sisuswe esele akhawunti yekhadi 83 elihambisana inani OS NMA.

String 1360 amarekhodi Izibalo reserve dolobha. Ukuze ukukhomba kubo, kubalulekile ukubeka phansi esele credit amaphuzu 82 futhi 84. Esimweni sokuqala-ke akudingekile ukuba acabangele kwezimali ezikhethekile, kwesibili - kuyadingeka.

Line 1370 kubonakala agcinwayo nomholo (noma ukulahlekelwa). Ukubala izibalo okuhambisanayo incike inzuzo noma ukulahlekelwa uwuphatha accountant. Esimweni sokuqala, izibalo zisekelwe esele akhawunti yekhadi 84, okwesibili - ngesisekelo the lasebhange.

In the line waloba ingqikithi 1300, okukhombisa ukusebenza kwesigaba 3. Ukuze abale ke, kubalulekile kusukela izinombolo emgqeni 1310 ukuze ninciphise inani izinkomba ezintweni 1320, 1340, 1350, 1360 kanye 1370.

Okulandelayo - baphendukela izimali ezibolekwe, ezilotshwe emgqeni 1410. Inani yabo kulula ukunquma ngesisekelo izinkomba ibhalansi loan akhawunti e 67 (idatha eyabonisa izimali eside).

Engamancozuncozu intela nezikweletu alotshwe ulayini 1420. Ziyakwazi kulula ukubona ngesisekelo izinkomba ibhalansi loan akhawunti e 77.

Izinto zokuqala zibhekelelwa wohlu 1430. Abakwazi lisuswe kokusele loan akhawunti e 96.

Line 1450 inikeza ulwazi kwamanye izikweletu - lezo hhayi kubonakala idokhumenti.

Line 1400 fixed isamba umugqa ngomugqa kusuka 1410 kuya 1450.

String 1510 kuhlanganisa izibalo kwemali - kodwa lesi sikhathi, short-term. Bona kungatholakala ngesisekelo ezilinganisweni yokuboleka le mali yama-akhawunti kanye 66 67.

Ama-Akhawunti ngokuqinile Iyatholakala zigxilé phambili 1520. Kungenzeka ukubala esele imingcele eligoqiwe akhawunti loan eziningana, okungukuthi 60, 62, 68, 69, 70, 71, 73, 75, no-76.

Line 1530 eqoshiwe imali engamancozuncozu. Abakwazi zimisele ngokungeza izilinganiso esele eyisikweletu ama-akhawunti 98 no-86.

Line 1540 eqoshiwe izibalo zalowo elilinganisiwe inkampani. Abakwazi kungachazwa ngesisekelo imininingwane ekhombisa ukusebenza ezilinganisweni kwi akhawunti yekhadi 96.

Ngokuvumelana 1550 ibonisa ezinye izikweletu ezingenziwanga elicacisiwe idokhumenti.

Uma wonke ama-akhawunti we-balance sheet okudingekayo ukuze bagcwalise kwesigaba yokwenziwa, kubhekwa - kungenzeka ukubala imiphumela uhlu ngokungeza imigqa izinkomba kusuka 1510 kuya 1550.

Phela imisebenzi ngenhla ngokufingqiwe imigqa 1300, 1400 kanye 1500, kwaphumela nasezifundweni ibhalansi ebalisisiwe. Inombolo elihambisana kumele kukhonjiswe emgqeni 1700.

Ifomu lula esele

Ngakho manje siyazi ukuphi ulwazi oludingekayo ukuze siphendule umbuzo indlela yokwenza balance sheet. Isibonelo ngokugcwalisa algorithm elihambisana kwemibhalo simo ejwayelekile, siye safunda le. Nokho, umthetho RF ihlinzeka kwendikimba lula ukudweba umthombo kubhekwe. Indlela ingase ibukeke kuleli cala, i-balance sheet? uhlobo lula ifomu oluhlinzekwe u-Order of the Ministry of Finance № 66n, okungukuthi iSithasiselo № 5.

Iyini i-algorithm imisebenzi nge idokhumenti okuhambisanayo? ihluke kanjani kweka ngawo lugcwele ejwayelekile balance sheet (iFomu 1)?

amazinga ubunye

Ngo eziningi timphawu tesakhiwo kokubili imithombo cishe ezifanayo. Lokhu kusebenza, isibonelo, engxenyeni lobeka imininingwane kwenhlangano, ukubika - igama lenkampani, uhlobo umsebenzi, zomthetho. Ngenhla, mayelana nendlela ukwenza balance sheet (yisibonelo algorithm ukugcwalisa imigqa), siye oluthathwa izinkomba iqiniso lokuthi kumele iboniswe e ngokuqondene nezimpahla kanye nezikweletu. Into efanayo kufanele senzeni uma usebenza nge ifomu lula wezinsimbi zomculo. Nokho, kulesi simo-ke lezi zibalo ephansi kakhulu - 5 kuphela ngokuqondene nezimpahla kanye nezikweletu 6. Ngaphezu kwalokho, ngefomu lula, azikho ngodonga.

Ifomu lula esele: ikakhulukazi ngokugcwalisa kwempahla

Manje ukufunda indlela lapho, empeleni i-balance sheet singavalwa ifomu lula. Sample ukulungiselela algorithm elihambisana dokhumenti ingase ibukeke.

Njengoba ibhalansi ejwayelekile, sizosebenzisana izinombolo yefa.

Inkomba yokuqala kuzolungiswa emgqeni 1150. Kuyinto, njengoba sazi, limelela amafa non-zamanje ezihlobene isigaba impahla. Kuphi ukuze uthole izinombolo - siyazi. Ungase futhi uqaphele ukuthi lo mugqa zilotshwe ngemininingwane ephathelene ukubaluleka asalile amafa engaguquki nezinamba ukutshalwa sidle kuzo.

Umugqa olandelayo ibonisa amafa angaphatheki. Kungaphawulwa ukuthi ulwazi kungaba kubonise imininingwane enikeziwe in amaphuzu amaningana indinganiso balance sheet - okungukuthi, 1110, 1120, 1130, 1140, 1160, 1180 kanye 1190.

Kule migqa elandelayo esilinganisweni lula - ezikhona, kanye lemali futhi imali okulingana, cishe ngokuphelele zivumelana kwemigomo izinto 1210 futhi 1250 ngesimo ukulinganisela ezivamile.

amafa ezilotshwe umugqa olandelayo - yezimali kanye neminye. Ngo ikhodi yayo 1220 (ie, okubonisa i-VAT), 1230 (ama-akhawunti atholakalayo) ingasetshenziswa, 1240 (nezinamathiselo), noma 1260 - namanye amafa.

Ucedzela umugqa Asset 1600 - okungukuthi, balance sheet, okuyinto ifingqa izinkomba ezifanele.

ibhalansi Esenziwe Lula: ezicashile nezikweletu ngokugcwalisa

Ngokulandelayo, bahlelekela icala, okuyinto futhi liqukethe lula-balance sheet. Isampula ukugcwaliswa yakhe algorithm kungase ibukeke.

Okufana yokwenziwa uhlobo ibhalansi siqukethe izinombolo eziyisithupha. Idatha sokuqala esilotshwe elihambisana esigabeni 3 efomini esezingeni idokhumenti.

2 imigqa elandelayo aqukethe ulwazi akhombisa imininingwane ku izibopho eside lenkampani. Endinyaneni 1410 ukuboleka fixed, ukuvuthwa - 1 unyaka noma ngaphezulu. On line 1410 - olunye uhlobo loan, nakho bakhokhele izinyanga ezingaphezu kuka-12.

String 1510 ithumba idatha emalini ebolekwe yesikhashana, endimeni 1520 - kufanele kube izinombolo zama-akhawunti ekhokhwayo. kwamanye nezikweletu izinkomba kudingeka sibonakalise elayinini 1150.

Endinyaneni 1700 ifingqa ukusebenza ubhale izinkinga ezihilelekile.

Manje senze uphenyo kokubili izifunda sikwazi ukuphendula umbuzo kanjani ukwakha balance sheet. Isibonelo ngokugcwalisa algorithm elihambisana idokhumenti ngefomethi ejwayelekile, sixoxe, ilula futhi okunengqondo. umdwebo Esenziwe Lula we-balance sheet - njengoba ngokwanele sizikhandle olwakhiwe.

Ama-app

Kwezinye izimo, kungase kube icele elilodwa noma kolunye uhlelo lokusebenza kuya-balance sheet. Umthetho we Russian Federation kukhona izinhlobo eziningana idokhumenti efanele. Bonke ethulwa ngesimo izinhlobo:

- Bika ku izinguquko nokulingana;

- ukunyakaza kwezimali umbiko;

- umbiko nokusetshenziswa okufanele kwezimali.

Isicelo ethize kuya-balance sheet lingasetshenziswa, okusekelwe imininingwane yalolu ibhizinisi, okuyinto ulungisa izitatimende inhlobo efanele. Ukuzibandakanya olungenzeka eziningi imibhalo eyengeziwe sokubhalisa umthombo okuhambisanayo. Phakathi kwalabo - ochazayo kuya-balance sheet. Kuyo, ngokukhethekile, kuthiwa ukukhishwa ibhalansi imingcele, okungase ukwandisa ubuqotho babo kokuhlola imibhalo.

Kubaluleke kakhulu ukuba kahle ukubhala ukugcwaliswa, okukhulunywa ngakho. Ukuhlola lenhlangano balance sheet kungaba kwenziwe hhayi kuphela iziphathimandla zomphakathi, kodwa futhi ozakwethu ngokuqinile othintekayo - abakweletwayo kanye zimali. Kubalulekile ukuba abanazo izibalo sibonakalisa ukuthi sinjani ngempela isimo izindaba zami kule nkampani.