Engamancozuncozu intela isibopho sezomthetho - Iyini?

Imithetho ngokuhambisana lapho ezimali imali kanye nezindleko ngezinjongo zentela kanye ukulungiselelwa kwezitatimende zezimali, benezingane eziningi umehluko. Kule ndaba, izamba wahlonishwa amanye amadokhumenti musa uqondane nalabo bezinye. Ngakho, ngokubika eyinkimbinkimbi design ngokuvamile kuphakama.

PBU 18/02

Leli lungiselelo liye kwethulwa ukubonakalisa umehluko imali zokubika intela. PBU okuhlukanisa ipharamitha unomphela futhi yesikhashana. Lo mqeqeshi owake wapheka zihlanganisa imali / izindleko, okuyinto ziyabonakala accounting, kodwa ungalokothi kubonelelwe base yentela. Lemisebenti ingaphindze kunakwe lapho sinquma lokugcina, kodwa ayikwazi ukulungiswa kumadokhumenti ezimali. Okwesikhashana okukhulunywe engenayo / izindleko, okuyinto ziboniswe akhawunti esikhathini esifanayo futhi ngezinjongo intela zithathwa ngesikhathi ezahlukene isikhawu. Ngenxa nesenzakalo lomehluko kukhona engamancozuncozu intela isithiyo. Lokhu PBU futhi ihlinzeka ngendlela ethile sibonakalisa ezibanjwayo kusukela inzuzo. I okunemibandela izindleko / engenayo ilingana umkhiqizo izinga yokukhokha isabelomali kanye accounting inzuzo. On the ukulungiswa lokhu ipharamitha kuthinte engamancozuncozu amafa intela futhi ayilibalanga intela nezikweletu, kanye umehluko unomphela. Umphumela kunqunywa inani kubonakala esimemezelweni.

amagama

Engamancozuncozu intela isibopho sezomthetho - wukuthi ingxenye iminikelo isabelomali, okuyinto esikhathini esilandelayo kufanele kuholele ukwanda lemali yokukhokha. Ukuze ukushaya emhloleni, practice esifushanisiwe IT. Engamancozuncozu intela isibopho sezomthetho - lokhu umehluko yesikhashana ezivukayo lapho bengena izitatimende zezimali intela ephakeme kunaleyo esimemezelweni. Ifomula kuncuma Inkomba:

IT = Izinga kwezimali ezibanjwayo kusukela inzuzo umehluko isikhathi.

Engamancozuncozu intela nezikweletu: akhawunti

Amarekhodi ezimali ukunikeza isihloko ekhethekile lapho sibonisa. It CQ. 77. Ayilibalanga intela nezikweletu esele ziboniswe ku k. 1420. Lo mbiko we ukulahlekelwa / inzuzo leli nani kubikwa elayinini 2430.

SHE

Uma umehluko ezikhokhiswayo iyanda yi izinga ebanjwayo, etholwe lemali kakade zikhokhelwe isabelomali, kodwa angaphansi uthumele esikhathini ezizayo. Lokhu value ubizwa ngokuthi amafa ayilibalanga. SHE - umehluko omuhle phakathi zamanje, amacala evumelekile kanye nezindleko akuxhomekile of imali ebalwe kusukela inzuzo. Bhala-off yayo enziwe Sch. 09. Uma ukwehla inikezwe umjikelezo olandelayo, bese accounting it is hhayi icala ohlelweni lokusebenza futhi intela - ibalwa.

Isikhathi Umehluko (IT)

Okunqumayo ngendlela efana lowo wakhe. Nokho, lesi silinganiso sophawu okuphambene. Engamancozuncozu intela isibopho sezomthetho - inani okuholela ekwandeni izinkokhelo isabelomali ezinkathini zesikhathi esizayo. Lezi zimali kuyodingeka ukhokhe kamuva.

ngokucacile

Izimali engamancozuncozu intela nezikweletu Kwenziwa esikhathini lapho mehluko efanele. Ukuze uqonde kangcono, singathatha izinyathelo VAT inzuzo ekunqumeni ukuqala amanani ukuba iminikelo isabelomali umjikelezo ezizayo. Njengoba ikusasa VAT ezibanjwayo ibonakale MF. 76. Ngokufanayo IT ezingaguquki kuphela ngaphansi Article 77.

izinguquko

Ngo inqubo zincishiswe noma ukuqedwa okuphelele umehluko yesikhashana uzokwehla futhi isibopho elihlehlisiwe. Ulwazi analytics sihloko alungiswe. On nokulahla yefa noma yimaphi into lapho usuke ukushaja le mali ngeke ehlaselwe inani ezibanjwayo ezinkathini zesikhathi esizayo. Ezimweni ezinjalo ukwesula kwenziwa ngayo. ukuzibophezela engamancozuncozu yazalelwa ngaphansi akhawunti inzuzo futhi ukulahlekelwa. Basuke kukhonjisiwe kulesibonelo CQ Kwemali. 99. Kulesi simo, CQ. 77 uyasho. Ngo sekubika enqubeni yokunquma Inkomba k. 2420 Ufake lemali ukubuyiswa kwemali kanye izinga asanda kusungulwa IT. Lapho ngokugcwalisa emigqeni 2430, 2450, sebenzisa kokubusa "debit-credit". Ngokusho MF. 09 no-77 we-pay-e inzuzo consumable sisuswe, bese unquma ukuthi uyafaneleka uphawu umphumela. Izitatimende emigqeni abafanele abonisa value emihle noma emibi (kubakaki). Uma ukulishintsha bebheke okwandisa ukwabiwa inzuzo uzokwehla. Ngakolunye uhlangothi, uma ukunciphisa izinkokhelo anda.

Kwabiwa yamanje inzuzo

Siqukethe isamba empeleni zikhokhelwe isabelomali ngaphakathi sekubika. Lokhu value ibalwa ngesisekelo lemali okunemibandela imali / ukusetshenziswa futhi izinguquko zalo ukuze izinkomba elisetshenziswa kumiswa IT, IT kanye nezinkokhelo isilungisiwe. Ukuze izibalo, ngaleyo ndlela ifomula sisetshenziswa:

VT = SD (LE) pna + - + pna SHE - IT.

imodeli ukubala ichazwa PBU 18/02, isigaba 21. Hlola ukubala lesifanele kungenzeka, usebenzisa i-formula okunye:

TH = imali encane yentela for the sekubika izinga ka- eminikelo nesabelomali.

Uma inhlangano alinikezi ukukhokha intela unomphela, umehluko ngokuphelele phakathi lemali esinikelweko, ibalwa kusukela inzuzo, kanye zamanje uyoba IT - IT. Kulolu hlu sizothinta ubukhulu kwezabelo langempela.

Engamancozuncozu isibopho sezomthetho intela: ukuthumela

Ngokuhambisana isakhiwo ukubika isitatimende engenayo ukucacisa iholo net esetshenziswa kwesibalo PP = BP + SHE - TNP - IT, lapho:

• BP - ezimali inzuzo;
• TNP - intela zamanje.

Lokhu ifomula isebenzisa IT futhi IT, okuyinto ziyabonakala kule-balance sheet:

• DB CQ. 09 KD CQ. 68;
• Db CQ. 68 KD CQ. 09;
• Db CQ. 68 KD CQ. 77;
• Db CQ. 77 KD CQ. 68.

Sinenkosi nethonya inani ezibanjwayo kusukela inzuzo. Kodwa, lezi zihloko musa ezihlobene umholo ophelele. Ukuze sibonakalise indlela langempela kokubala ezibanjwayo kusukela inzuzo futhi ngesikhathi esifanayo kumiswa ulwazi mayelana ukusatshalaliswa engenayo ongabonisa 2 isikhundla. Basuke, eqinisweni, kuhlehliswa izikweletu zentela namafa ukuthi yathonya CQ. 99 futhi 68. Kulesi simo, it kuxazululwa sizibhale ku umugqa khulula noma imemorandamu ochazayo.

ngokoqobo

Njengoba engamancozuncozu intela inkinga? Izibonelo zifaka phakathi. Ake sithi inhlangano usezuze uhlelo lwekhompyutha. Izindleko isofthiwe - 8 th wesifunda .. Ngezinye efanayo ukusetshenziswa isikhathi onjiniyela esimisweni yayinesihloko elinganiselwe. Kule ndaba, umqondisi wenkampani ngaphambilini ukubhala-off izindleko ukuthenga isofthiwe iminyaka emibili. Amarekhodi ezezimali lemali lifakwa izindleko esikhokhelwe. It bavunyelwe ngezinjongo zentela ukubhala off the izindleko zohlelo ngesikhathi esifanayo ukuze izindleko. Ngenxa yalokho, kwaba khona isikhathi umehluko. inkokhelo ezikhona inzuzo kuyoba ephakeme kunaleyo wamanje, ukubaluleka IT: 8,000 x umnikelo amanani. Amarekhodi ezezimali lokhu kuyobonakala njengoba kulandela:

• I-Debit CQ. 99 KD CQ. 68 (09) - lokukhokha okunemibandela;
• I-Debit CQ. 68 (09) KD CQ. 77 - IT.

Kulokhu, lesi sihloko, okutshengisa inani izinkokhelo esizayo, uba ibhalansi yekwentiwa. Yena zanqwabelana nenani lentela ukuba ngaphezu kwalokho ekhokhwa ezinkathini zesikhathi esizayo. Bhala-off ngoba akhiqizwa imijikelezo ezizayo. Kulesi sibonelo, uhlelo kukhompyutha ayeka zokubika intela. Ngakho, ke neze kuthinta izindleko lenkampani. Ngo ezimali, ngakolunye uhlangothi, bhala-off usebenza kuphela ingxenye ethile ohlelweni, okuyinto ebangela kwesikhathi wezimali esikuwo. Kubuketa ulwazi ngale ndlela elandelayo:

• I-Debit CQ. 20 KD CQ. 97 - ingxenye izindleko uhlelo lwekhompyutha (angafaki VAT);
• I-Debit CQ. 19/04 cd CQ. 97 - inani ezibanjwayo of value added.

Kulesi simo, inani le nkokhelo isabelomali kuyoba okunemibandela ngaphezulu. Ingxenye yokugcina kumele akhokhe. I izaziso ngemisebenzi ye etholwe lasebhange inzuzo.