Nanoma iziphi ezinye izindleko

I-akhawunti ye-non-yokusebenza yokusebenza engenayo kanye nezindleko izigaba Kwenziwa ngesikhathi ekhethekile akhawunti 91, okuyinto ngokuvamile evulekile ye-akhawunti. Substchet 91-1 "Okunye engenayo" kuklanyelwe ukuba acabangele non-yokusebenza yokusebenza imali. Substchet 91-2 "Okunye izindleko" kuyadingeka ukuba acabangele non-yokusebenza izindleko kanye nemvelo tekusebenta. Substchet 91-9 kuyadingeka ukuze abone umehluko phakathi nezinye engenayo kanye nezindleko for nesikhathi sangaphambilini.

Izimali nezinye izindleko

Amarekhodi kulawo sub-akhawunti Ukungeza accumulatively ekhiqizwa lonke ngonyaka kwezimali. Ekupheleni kwenyanga kuthathwe ukucacisa Ibhalansi lwenyanga yokubika. ibhalansi yanyanga zonke uchazwa subaccount ekhethekile. Lapho onyakeni wezimali uphela, zonke sub-akhawunti ezivuliwe-akhawunti 91, ngaphandle ezilinganisweni of subaccount, amarekhodi zivaliwe ngaphansi subaccount 91-9.

Ukuze nama-akhawunti amancane 91-1 ngesikweletu sakhe abaziwa:

- izimali ohlanganiswa nezinhlinzeko ukusetshenziswa non-unomphela impahla yenkampani ngenkokhelo;

- izimali ezihlobene nokuhlinzekwa amalungelo ezivukayo ngenxa amalungelo obunikazi zezimboni, lo mshini, kanye nezinye izinhlobo empahla ngenkokhelo;

- namarisidi, kuhambisana nezinye izinhlangano ukuba bahlanganyele inhlokodolobha share;

- izimali ezihlobene yokuthengisa nezinye bhala-offs ka ezimpahleni ezingasuki phansi, kanye namanye amafa, okuyizinto ezahlukene kusukela imikhiqizo, imali, izimpahla;

- zesithakazelo ezihlobene inzuzo ukwenza inhlangano ehlinzeka imali ukusetshenziswa, kanye isithakazelo ngoba ukusetshenziswa kwezimali ebhange ku-akhawunti lapho kukhona izindlela yenhlangano.

Okunye izindleko ezisebenza ezilotshwe kwi-debit 91-2:

- Izindleko ezihambisana nokunikezwa ukusetshenziswa non-unomphela impahla yenkampani ukuze noma iyiphi inkokhelo;

- izindleko predostvlenie amalungelo ezihlobene patent, imiklamo zezimboni, zonke izinhlobo ezisunguliwe, kanye nezinye izinhlobo empahla ngenkokhelo;

- Izindleko ezihambisana iqhaza nezinye izinhlangano enhloko-dolobha ogunyaziwe;

- izindleko ezihlobene anawo, ukudayiswa, kanye namanye amafa nokubhala-off kwempahla, ngaphandle kwezimpahla, imali kanye nemikhiqizo;

- Inani bokungasetshenziswa amafa, isithakazelo, okuyinto okhokhela inhlangano, izindleko ezihlobene nezinsiza lokukhokha, ukulinganisa izibonelelo kanye nemali ebanjwayo.

nanoma iziphi ezinye izindleko

WeMithethonqubo accounting 10/99 ulawula izindleko. Khona-ke cabangela izindleko zemisebenzi ngqo enkampanini, ngaphezu kwalezo ezakha izindleko zokukhiqiza, esivele isigcwaliseke. Kubhekwe izindleko ezihlobene nalokhu okulandelayo:

- iqhaza nezinqubo zemininingwane yezinye izinkampani enhloko-dolobha share;

- nokuhlinzekwa kwempahla yenkampani ukusetshenziswa okwesikhashana;

- Disposals, bhala-off kwezimpahla noma impahla amafa eziyisisekelo;

- iminikelo ekhethekile yokulinganisa imali ezihambisana nalokhu;

- lokukhokha imali kanye nokubonga;

- ukunikezela.

Okunye izindleko ezihambisana Tax Code. Banquma attribute inani imisebenzi nezintela, okuyinto kuthiwa ivela imiphumela yezezimali ye ukusebenza yenkampani.

Izindleko zokusebenzisa kufakwe nezindleko ukuthengisa izimali. Banquma attribute ukubaluleka izinsalela izindleko emaphaketheni, ezokuthutha kanye nabanye. izindleko Operating kusukela bhala-offs kumele iboniswe e sekubika, ezingamalungu okuhlobene.

Ulwazi izindleko isikhungo kumele kuvezwe kumadokhumenti zezimali. Inzuzo nokulahlekelwa akhawunti lenkampani iqukethe izindleko, zihlukaniswe izindleko izimpahla, imikhiqizo, izinsizakalo, usebenza, zokuphatha kanye nezindleko abathengisa, okungezona yokusebenza kanye nezindleko yokusebenza, kanye okungavamile, uma ikhona. Konke lokhu libhekisela "izindleko Okunye".