Imibhalo eyinhloko, izici zayo

Imibhalo eyinhloko yizibambiso, okuyisisekelo sokungena kwirejista yezitatimende zezimali, isiqinisekiso esibhaliwe sokuthengiswa kwebhizinisi. Ziyacatshangelwa uma ifomu labo lihambisana nokuhlanganiswa kwamadokhumenti e-accounting oyinhloko ngokuhambisana nezinhlinzeko ezivunyelwe umyalelo ohambelana noMnyango Wezezimali waseRussia.

Kumele uqaphele ukuthi kwezinye izimo, amafomu ajwayelekile angahluka futhi afaka amagrafu engeziwe noma izikhathi zokukhokha, kodwa zonke izidingo ezidingekayo kufanele zigcinwe. Ukubhaliswa kwemibhalo eyinhloko kwenziwa ngokuhambisana nomyalelo (ukuhleleka), futhi kuhlolisisa zonke izinguquko ezenziwe.

Amadokhumenti anjalo anemikhakha yokufaka ikhodi yedatha. Zigcwaliswe ngokuhambisana nezigaba zomhlaba wonke waseRussia. Zibuye zenzelwe ukudala noma ukuhlela idatha uma kwenziwa ukucubungula ngosizo lobuchwepheshe bekhompyutha. Amakhodi ahlelwe ngokuhambisana nesistimu yekhodi eyamukelekile kule nhlangano noma kule nhlangano.

Kumele ngithi amafomu amadokhumenti ahlobene nokuthengiselana kwemali ayishintshi, ahambisana nefomu elihlanganisiwe lamarekhodi aphathekayo aphambili.

Kumele kuqashelwe ukuthi amafomu akhiwe ngokuzimela ngamabhizinisi amancane angacatshangelwa. Zinezo zonke izidingo ezidingekayo, ezihlinzekwe ngumthetho "ku-akhawunti". Kumele kuqashelwe ukuthi kuphela imibhalo engakwazi ukuthuthukiswa kuma-albhamu amafomu ahlanganisiwe angathuthukiswa.

Amadokhumenti ayisisekelo aqukethe okudingekayo okudingekayo:

• igama kanye nosuku lokuhlanganiswa kwabo;

• ukugcinwa kwemisebenzi yebhizinisi;

• isikhundla somuntu obhekene nokusebenza kwezomnotho kanye nokufaneleka kokuhlanganiswa kwabo kumele kuboniswe;

• izimpawu zomuntu zalabo bantu;

• igama lenhlangano egameni lala maxwebhu alotshiwe.

Kumele kuqashelwe ukuthi abantu kuphela abaye bavunyelwa yinhloko yenhlangano ngemvume yesikhulu se-akhawunti enkulu bangasayina imibhalo eyinhloko. Ukukhishwa kwaleso sikhathi ngesikhathi esifanele futhi okuphezulu, ukudluliselwa kumnyango wezimali, kanye nokwethembeka kwedatha equkethwe kuwo, kungaphansi kokulawulwa kwabantu abasayine.

Amadokhumenti ahlobene nokwenziwa komsebenzi wezomnotho ngemali asayinwe yi-head or chief accountingant yenhlangano.

Imibhalo eyisisekelo ihlukaniswe ngamaqembu amaningana:

• inhlangano nokuphatha;

• Ukubika;

• Ukuphuma ngaphandle.

Inhlangano nokuphatha - lokhu kungumyalelo, ukuhleleka, amandla ommeli. Banikeza imvume yokwenza imisebenzi ehambelana nezomnotho.

Imibhalo yokulungiswa yi-invoyisi, izitifiketi zokwamukelwa, amarisidi , njll. Zibonisa iqiniso lezinto ezisebenzayo. Lonke ulwazi oluqukethwe kuwo kufanele lufakwe kwirejista ye-accounting.

Kumele ngithi isimiso esikhethekile sokusakaza kwedokhumenti sivunyiwe. Kulokhu, imibhalo eyinhloko efaka umnyango we-akhawunti ihlolwe ngokumelene nalezi zindlela ezilandelayo:

• ukuphelela nokufaneleka kokubhalisa nokugcwalisa imininingwane;

• ukubalwa kwamanani;

• hlola ngokuqukethwe.

Ulwazi oluthe xaxa oluvela kumadokhumenti oyinhloko lufakwe kubhalisi bezimali ngokulandelana kwesikhathi.