Izindleko - okubhekisele kubo? Inkampani Accounting

Inhlangano izindleko kukhona liyancipha nenzuzo yezomnotho etholakala ngenxa nokuchithwa kwempahla. Njengoba yokugcina angenza ukheshe noma imphahla. Amacala kwenhlangano - liphinde ukuvela ukuzinikela, okuholela ukuncipha inhloko-dolobha ibhizinisi (ngaphandle zokunciphisa iminikelo by abasunguli).

ngezigaba

Kuye realizable (ukukhiqizwa) amavolumu isehlane variable kanye nezindleko fixed. Ushintsho kuqala ngokulingana nenani imikhiqizo ekhiqizwa, inqobo, usebenza amasevisi. izindleko Fixed khona kungakhathalekile amavolumu ukukhiqizwa. Lesi sigaba sihlanganisa izintela ezithile, Ukuvikelwa lokukhokha, ukwehla, izinkokhelo ukuqasha, apharathasi iholo isinqumo nokunye. Izindleko kungenzeka esikhulu noma ngokungaqondile. Lokhu kuhlukaniswa uqhutshwa phezu izindleko zokuxhumana nge inqubo. Kuye ezingeni wokuhlanganisa izindleko kungaba isici noma eziyinkimbinkimbi olulodwa. Kukhona futhi izindleko nenkhulumombiko ukukhiqizwa.

we Tax Code

Ngo Art. 271-273 Ch. 25 izinhlangano ukuthi akhokhe intela edonswa eholweni, inikeza ezimbili ongakhetha sokunquma engenayo kanye nezindleko:

1. isisekelo Accrual. Kuthathwa jikelele futhi ingasetshenziswa kuzo zonke izimo.
2. indlela Cash. Lokhu kukhetha ewusizo kwezinye izimo, kodwa ayenzi zonke izinto.

Ngokusho Art. 318, p. 1 NC, payers, usebenzisa indlela accrual ziyadingeka ukwabelana izindleko engaqondile neqondile. Lokhu kungenxa izimo ezahlukene zamukeleka zokubika intela. Cabanga ngokuningiliziwe ngokwengeziwe kuyini izindleko ezisebenza kubo.

izici Jikelele

izindleko ngqo ubheke izindleko zentela ezisebenza njengamanje (yokubika) isikhathi njengoba ukudayiswa kwezimpahla / imisebenzi / amasevisi. Ahlanganisiwe izindleko zokukhiqiza yobuciko. 319 we Tax Code. Nganoma iyiphi enye indlela kunqunywa izindleko. Yini siphathelene kubo? Ziyakwazi iqoqo izindleko ezihlobene inqubo, engesiyo kwezomnotho nokwenzeka noma ngeke kukhonjwe ngqo nezinhlobo ezithile imikhiqizo. Distribution izindleko engaqondile wenziwa ngokugcwele esikhathini intela efanayo lapho kuphakama isidingo. Lokhu kusho ukuthi ngisho noma ukuqaliswa wayengekho, lezi zindleko kunciphise inzuzo encane yentela okwesikhathi ngesikhathi esinikeziwe.

izindleko: osebenza kubo?

Lezi zindleko zihlukaniswe ngezigaba ezimbili eziyinhloko:

1. ibhizinisi Jikelele. Abenzi lutho kuhlobane ngokuqondile umjikelezo kwezobuchwepheshe ibhizinisi. Izimali zezindleko engaqondile kulesi simo Kwenziwa MF. 26. Lezi zindleko ezihlobene inqubo nokuphathwa.
2. Okuza. Lezi zihlanganisa isitshalo-wide nokugcinwa izindleko, inhlangano kanye nokuphathwa inqubo. I izaziso ngemisebenzi ye-accounting abazenzi phezu MF. 25.

Ngasinye salezi zigaba, esikhundleni salokho, libhekwa.

Izindleko ukwenziwa nokugcinwa kwezinto zisesimweni imishini

Ziyakwazi izindleko. Yini siphathelene kubo? Lesi sigaba sihlanganisa izindleko ka:

• Ukwehla kwentengo imishini kanye nezinto zokugibela.
• ukulungisa yamanje kanye nokugcinwa imishini.
• Amandla imishini.
• Imiholo kanye amacala abasebenzi nezinsiza zomphakathi ukukhonza umshini.
• izinto ezihambayo, imikhiqizo siphelile, imikhiqizo Semi-siphelile kule ibhizinisi.
• Amasevisi asizayo workshops nokugcinwa imisebenzi futhi imishini.
• Okunye ukuthengiselana ahlobene imishini.

izindleko isitshalo-wide

Lezi izindleko eziphathelene ukucubungula control. Lezi zihlanganisa izindleko ezihlobene:

1. Ukulungiselela kanye nenhlangano imisebenzi yokukhiqiza.
2. Okuqukethwe zobuchwepheshe apharathasi amayunithi.
3. Amortization of izakhiwo, izakhiwo, imishini yokukhiqiza.
4. Ukuqinisekisa izimo zokusebenza ezivamile.
5. Nokugcinwa nokulungiswa izindawo, imishini kanye nezakhiwo.
6. Ukuqeqeshwa nesiqondiso izisebenzi.

izindleko kwezomnotho obuphelele

Lesi sigaba sihlanganisa:

1. Jikelele kanye nezindleko zokuphatha.
2. zabasebenzi. It wenziwa, ngokukhethekile, kucashwa, Ukukhetha, ukuqeqeshwa ubuholi, ukuqeqeshwa, kabusha ejimini.
3. ukuphathwa izindleko zobuchwepheshe.
4. Izinkokhelo etholakele nezinhlangano zangaphandle.
5. Izindleko ukuphathwa zokukhiqiza.
6. Kwetakhiwo, imishini, izinto ezisetshenziswayo.
7. Izindleko ekuphatheni ukunikezela imisebenzi nokuthenga, ukukhishwa kwezimali nokumaketha.
8. izintela okugunyaziwe, izimali, amacala kanye izinkokhelo ngokunqaba oda umthetho.

Isici ethile jikelele ukugijima izindleko izenzo, ngo kohlaka emikhulu isisekelo, zingabantu zinjalo. Abakwazi ulungise izinqumo zokuphatha. Shintsha degree kwabo ivolumu enamathela ezingase zithathwe.

I database emikhulu

Okusabuyekezwa kubaphathi bakhe kufanele kuvisiswe ethize isikhawu ivolumu realizable / ukukhiqiza, ngaphakathi okuyinto Izindleko ukuziphatha okubekela sobala. Ngokwesibonelo, ibhizinisi kuyinto anawo imishini imishini e inani amayunithi 10 ngesikhathi. Minyaka yonke, ukuba ngempela abalelwa esigidini imikhiqizo ekhiqizwa ngonyaka. Ukwehla kwentengo plant futhi imishini ayizinkulungwane 500. P. Ukuphathwa unqume kabili ivolumu zokukhiqiza. Kuze kube yimanje, i eyengeziwe imishini 10 bafakwa msebenzi. isizinda Scale kwaba izigidi ezingu 0-1 imikhiqizo kuze kube manje. Ngemva nesanda imishini nemishini kwaba 1-2 million.

Surface core izindleko

Lokhu kuhlukaniswa Kwenziwa isabelo izindleko. izindleko Okuza ngokuthi ku ukuphathwa kwebhizinisi. Izindleko main libizwa izinsiza zonke izinhlobo. Lokhu, ikakhulukazi:

1. izinto zomsebenzi ngendlela izinto zokusetshenziswa eziyisisekelo, uthenge imikhiqizo Semi-siphelile.
2. Ukwehla kwentengo fixed ukukhiqizwa amafa.
3. Umholo abasebenzi abaqashwe inqubo (ikakhulukazi) inqubo.

Livela yalezi izindleko ezihambisana ukukhululwa kwemikhiqizo. Lezi zindleko kukhona kunoma iyiphi ibhizinisi yakha ingxenye enkulu izindleko. izindleko Okuza kuthiwa incurred ukuqaliswa abaholi. Ngokusho inhloso, indima kanye uhlamvu, bayehluka kakhulu ezinkingeni ukukhiqizwa. Lezi zindleko ngokuvamile ezihlobene inhlangano ibhizinisi. I izaziso ngemisebenzi ye-accounting, afakiwe indlela izindleko ukudluliswa esiphathiswa.

I-oda cost-ukwabelana

Ukucacisa lapho izindleko futhi yimuphi ngqo, wenziwa kuye imininingwane yalolu ibhizinisi. Le nkampani, ikakhulukazi:

1. imikhiqizo Ukwakha, enze umsebenzi.
2. Ukuhlinzeka ngemisebenzi.
3. Ukudayisa imikhiqizo.

Ukuze izinkampani yokuhweba ukwabiwa izindleko kanye nezindleko ngqo Kwenziwa ngokwendlela indlela yokunquma yentela ngemali engenayo. Njengoba kushiwo ngenhla, kungase kube indlela kokuwushaja noma imali kukho ukubala. Izindleko ngqo zihlanganisa:

1. Izindleko zokuthumela umkhiqizo kuya ishede ikhasimende, uma kungukuthi emananini kwezimpahla.
2. Izindleko yokufuna imikhiqizo, okuyinto ziyafezeka esikhathini intela.

izindleko Direct kufakwe ukubala ngokuhamba ukuthengiswa kwemikhiqizo. Zonke ezinye izindleko, ngaphandle non-ukudayiswa, okukhulunywe ngokungaqondile. Lezi zindleko ukunciphisa imali etholakale ngokudayiswa kwalenyanga. izindleko Direct kuthiwa expensed njengoba yokuthengisa imikhiqizo uthenge, izindleko lapho afakiwe. izindleko ziyabhekelelwa kulesi sibalo yentela ngemali engenayo.

Izinkampani wahlanganyela zokukhiqiza kwezimpahla

Izinkampani ezikhiqizayo uhlu izindleko ngqo elisungulwe Art. 318, p. 1 NC. Lesi sigaba sihlanganisa izindleko ka:

1. Ukuthengwa izinto futhi izinto zokusetshenziswa lisetshenziswe ukukhiqizwa kwemikhiqizo noma ukukhishwa semisebenzi, izingxenye esetshenziswa emhlanganweni, imikhiqizo Semi-siphelile, zibuye kusetshenzwe.
2. Salary abasebenzi wahlanganyela kule nqubo, ukubala iminikelo ayimpoqo (impilo kanye nenhlalo) umshwalense nezifo emsebenzini izingozi.
3. Ukwehla kwentengo ku izitshalo kanye nempahla obandakanyekile ekukhiqizeni kwezimpahla.

Zonke ezinye izindleko, ngaphandle non-ukudayiswa, kukhona engesobala.

Izinkampani ukuthi sihlinzeke izinhlelo

Ukuze izinkampani ezinjalo, division zibe izindleko nenkhulumombiko kungaba kwenziwe kanye ukukhiqizwa. Nokho, imithetho ukuqashelwa izindleko imuphi omunye kunomehluko obalulekile. Ngaphansi inkonzo okumelwe aqondwe, umphumela esingenayo Inkulumo impahla. Yena futhi kudlelwe ngokuhamba kokusebenza. Kule ndaba, izinkampani ezinikeza izinsizakalo ukuthi akudingekile ukuba ukuqhuba izindleko Kwabiwa phakathi izindleko esikhathini samanje futhi izindleko amasevisi, ezingazange ukwamukelwa yikhasimende lapho liqedwa. Lokhu kushiwo Incwadi ye-Ministry of Finance ngoJuni 15, 2011. Zonke izindleko (engaqondile neqondile) amabhizinisi ezifana ingaze esikhathini samanje. Leli-oda kufanele bufakwe ku-yenkampani zezimali inqubomgomo.

Ukuntuleka kokukhulumisana inzuzo

Uma ngesikhathi sokubika awuzange wathola imali, inhlangano ingathatha izindleko kuphela. izindleko Direct afakiwe ezilinganisweni kwezimpahla unsold, elisetshenziswa ukubala inzuzo akunakwenzeka. Uma inkampani akusho ukuzodayisa ke, ngokufanelekile, ayinayo nezindleko ngqo. Njengoba for izindleko, ngoba bamukela izimali azixhunyiwe futhi ayikwazi kunakwe esikhathini samanje. Ngesikhathi esifanayo, uma izindleko ethile engalethi ngenzuzo oqondile, akusho ukuthi angamanga. Kwanele ukuthi kwakudingekile ukuze bafeze imisebenzi, umphumela lapho izotholwa inzuzo. Ongaqondile izindleko, ngakho ungathatha ku-akhawunti ukuncipha intela isizinda, nalapho ngenzuzo okungukuthi ayikatholakali. Lokhu kusho ukusebenzisa imali esikhathini samanje.

1c: engaqondile izindleko

Izindlela sokunquma amadokhumenti entela izindleko echazwe encwadini okubhalwa efanele. Umsebenzisi kumele ucacise uhlu izindleko ngqo. Konke ayicacisiwe kule irejista, uhlelo uhumusha njengenhlangano izindleko engesobala. izindleko okuqondile, izimangalo inkampani kunqubomgomo wezimali. Bhalisa kuhlu, ngakho-ke kuhle ngokusebenzisa ithebhu elifanele. Ukuze wenze lokhu, hamba uye 'yentela yemali engenayo ". Khona-ke udinga chofoza "Cacisa uhlu (uhlu) izindleko ngqo." Uma lwazi kurejista ayiqukethe okufakiwe, uhlelo izonikela ngibenze ngokuzenzakalelayo. Into ngayinye linikezwa njengoba isimo mayelana nokwamukelwa nezindleko ngqo. ngokuhlukana yangempela kubiza zokubika intela Kwenziwa ekupheleni kwenyanga imibhalo zokulawula occluding ezimali izikweletu (26, 25, 23, 20).

Izigaba ukuqashelwa e izindleko Uhlelo

Cabanga ngayo "ukukhuluma" idokhumenti esehlanganise ezimali akhawunti ukwabelana izindleko ngokungaqondile noma ngqo. Okulandelayo lula izinyathelo ungabahlukanisa:

1. Ngalesi sikhathi samanje (isibonelo, Mashi ka 2012) i-inkampani kwirejista "Imizwa okufakiwe" mbhalo efuna wonke okufakiwe uhlobo oluthile.
2. Phakathi amaphuzu atholakala zikhethwa Uhlaziyo luqhubeka yalabo abanhliziyo usuku lungekho ngaphambi ephethenini ukubhalisa "Izindlela ekutholweni izindleko nenkhulumombiko e NU (amarekhodi intela)".
3. Uma isifanekiso zasesiteji elingaziwa "Division", bese kubhekwa ukuqopha ngomdanso kunoma ikuphi division.
4. Uma egcwele "Izindleko", lokhu akusho ukuthi abebengaba iyiphi izihloko ezinjalo. Yilabo kuphela ziyabhekelelwa, lapho umugqa "Flow Buka" ayelingana ukubaluleka "Okunye izindleko".

Uma irekhodi ezitatimendeni zezimali ngeke ukwanelisa mibandela engenhla, lemali azoguqulelwa izindleko ngqo. Uma ukugeleza rate for okungekho isifanekiso ezifanele itholakala ezimali irejista, le OU ke kuzobhekwa njengoba proxy. uhlelo lwakhe ukuze uzobhala off the lasebhange elihambisana subsch. CQ. 90,08.

esibalulekile

Kuyaqondakala ukuthi ngaphambi ezinyangeni zokugcina usuku izindleko ibhizinisi okukhipha ngeke zihlukaniswe. Ngokusho izilungiselelo ishadi yama-akhawunti ukuthi izindleko neyaziwayo lapho ukulungisa ibhizinisi accounting kanye Intela ezimali. Ngaphezu kwalokho, kukhona esinye iphuzu elibalulekile. Kufanele kuqondwe ngaphansi kwaziphi izilungiselelo kukhona labo noma ezinye wiring ku OU futhi BU. Ibhokisi eceleni "indlela eqondile kubiza" sizothinta ukulungiselela okuthumele kuphela accounting esekuficile lwenyanga. Lesi sikhundla okungukuthi hhayi nganoma iyiphi indlela mayelana OU. Ngo intela ezimali izindleko noma izindleko izindleko zokuphatha zilotshiwe off ngokuvumelana nemvelo yawo. izindleko Direct zihunyushelwa ekupheleni kwenyanga phezu CQ lasebhange. 90.02.1, esaziwa ukuqhutshwa imisebenzi nge uhlelo eziyisisekelo intela. izindleko ngesikhathi esifanayo ngqo ezihlobene CQ lasebhange. 90.08.1.

isiphetho

Uhlu ngqo izindleko ngqo eziphathelene yokuthengisa ukukhiqizwa, inkampani usungula yayo. Lolu luhla kumele zifakwe mgomo yenkampani zezimali. Division izindleko is wabe eseya lapho kucatshangelwa imininingwane yalolu umkhakha futhi inqubo. Kumiswa uhlu izindleko Kumele ube nomqondo kwezomnotho. izindleko kungenziwa waqaphela yilezo kuphela elingakwazi kwenziwe isibaluli izizathu inhloso izindleko ngqo. Ngokwesibonelo, izindleko zokwakha nezinto afakiwe izindleko imikhiqizo. izindleko ezinjalo njalo iqonde futhi akukwazi engesobala.