Uyini OOO balance sheet?

Udaba nzima kakhulu ekuphathweni inkampani nge isibopho sezomthetho esilinganiselwe - njengoba inkampani ukugcinwa. Umphakathi kumele anqume ngalolo uhlelo intela: uhlelo lula, ukugcinwa eziyisisekelo noma kwenye imodi - intela olulodwa imali kwabalelwa. Udinga ukwazi ukuthi iyiphi yalezi izinhlelo, okuyinto imibhalo kufanele uyiswe ehhovisi lentela. Balance sheet ingenye yalezi imibhalo - lokhu ingenye amafomu ezintathu eziyinhloko accounting. Asele ezimbili - lena incwadi engenayo kanye nezindleko (uma UTII - Declaration) begodu nombiko inzuzo futhi ukulahlekelwa.

Balance Sheet "fed" njalo ngonyaka futhi bonke bephelele. Umphakathi kufanele avumele le-balance sheet Inkampani emhlanganweni jikelele amalungu. Yena unikela lapho zonke izinhlelo kanye Intela imibuso, ngaphandle lula. Uma umphakathi kuyinto ibhizinisi elincane, it ungagcina akhawunti ngaphansi kohlelo lula intela. Lapho USN ibhalansi akudingekile. Nokho, le "umthetho" zizoshintsha nini sesingasebenza umthetho omusha ku-accounting, kanye ekuqaleni 2013 futhi okwamanje force ngeke usaba khona.

Balance ishidi ihlanganiswe kwifomu ekhethekile, Ifomu №1. Ifomu №2 - kungcono nenzuzo nokulahlekelwa akhawunti. Amafomu kungathatha ehhovisi lentela noma ilandelwe kusukela website esemthethweni igunya yentela. Inani ayethanda ukuba silinganisele ngokushesha esimeni se-elekthronikhi, ungasusa yomugqa lapho ibhizinisi akusho lutho (futhi izimpahla noma izikweletu, akukho izibopho).

Kaningi kule uhlobo balance sheet kunzima ukuba liyobamba yonke ezicashile igrafu amasha kwethulwa le njongo ngamunye amafomu ekhona - the "incazelo". Ungaveza idokhumenti kule ikholomu, echaza izindleko kukhiqizwa futhi izimali onyakeni owedlule. Ngokwesibonelo, inzuzo esifanayo ne-akhawunti ukulahleka noma imemorandamu ochazayo. Esikhathini isimo sakamuva singabangela ziboniswe emakethe lapho inkampani ubonakele.

I ezinkulu izinkomba-balance sheet zihlanganisa:

• amafa (ngesimo ngentuthuko angaphatheki kanye ezingokoqobo ngesimo impahla)
• izikweletu (imali-mboleko yendlu, izibopho izikweletu amakhasimende, ophathina);
• izikweletu (share capital, reserve Isikhwama). Mhlawumbe ukudalwa izimali ehlukile, ezifana kwabasebenzi. Lezi zimali akhiwa noma ngokuhambisana nomthetho, noma ngokuhambisana imibhalo ephambili. Nokho, uma imibhalo sangaphakathi Inkampani kubonise ukudalwa lezo zimali. Kungenjalo esihle ...

Ngakho, i-balance sheet kuyehla Ltd. kuhlu semali esikhona yomphakathi wabo bonke kweletu yomphakathi. Lolu hlu kuvezwa izibalo (in ruble) ekuqaleni konyaka (noma ikota) futhi ekupheleni konyaka (ikota). Kuze kube usuku lokugcina enyangeni (okuyinto 30 noma 31) ibhalansi wekota kufanele inikelwe.

Ngaphambi nokulungiselela kanye ehloliwe yaminyaka yonke-balance sheet lenkampani buthakathaka ubophekile ukuba enze iqoqo. Ngokomthetho, inkampani unesibopho ukubheka impahla kanye esimweni kuhlela kabusha, futhi ushintsho olufanayo.

Efingqa ibhalansi kusikisela ukungaguquguquki lenhlangano endaweni maqondana impahla. Isiphetho licacile, ukuba umuntu amane nje sibheke division of nezimpahla kanye nezikweletu. Zibonisa ukuthi inkampani uyakwazi bazikhokhe yabo, ukuze agcwalise isibopho sawo (zezimali). ngokucacile Okuningi kubukeka "izikweletu" ingxenye, isibonelo, uma inhlangano ikhuphuke kakhulu enhlokodolobha yabelana, futhi hhayi ngezindleko zakhe siqu bese ngezithukuthuku inzuzo. Seen bakha inqolobane izimali, ngokwesibalo sako. Kodwa eqinisweni, yonke idatha efomini babhekana kokuhlolisisa, ngokuvumelana amafomula ezikhethekile kuchazwe solvency yeNkampani kanye zezimali. Ngakho-ke, kufanele sinake ngokucophelela ukuze ufake yakhe, ibonise izinombolo langempela. Ltd. Balance Sheet - lena incwadi ebalulekile kwenhlangano.