Izni ga m asusun: wayoyi. Arziki ga m basusuka

Dukiya da wajibobi na kungiyar ya kamata a gyara kimomi. A receivables irin wannan nuna alama ne da arziki ga m basusuka - a cikin balance sheet adadin DZ aka nuna net na tanadi. Wannan zai kawar da overvaluation da kadarori. Tun da 2011, da samuwar wani ajiye domin m basusuka - da wajibi na kamfanin (daidai da sakin layi na 70 PBU RF № 34n.). Ko da yake Tax Code, da aiki da aka rajista a matsayin dama da kamfanonin. Amma idan ka yi la'akari da cewa wannan adadin ya kamata a kunshe a cikin haraji kudi, mutane da yawa kamfanonin da hakkin ya gina up reserves. Ga bayani a kan yadda za a aiwatar da wannan daidai, wani wayoyi ya kamata a kafa da kuma yadda da aiki da aka nuna a cikin "Accounting 1C", za ka koya daga wannan labarin.

Guzuri a Bu

"Accounting" da "haraji" da tara adadin m da kuma mummunan bashin ne sosai daban-daban, don haka siffar da suke bukatar su kasance daban domin daban-daban dalilai a cikin Bu hanya don kirga kamfanin buga nasu a AR RF ya bayyana cewa, yawan kudi da za a lasafta daya daga cikin wadannan hanyoyin ..:

- dabam ga kowane bashi, kamfanin kayyade adadin RS, wanda ba za a koma da ya hada da shi a cikin ajiye.

- dangane da bayanai daga baya lokaci, lasafta a matsayin rabo na fice adadin for baya 'yan shekaru.

- ga kowane adadin a gwargwado ga lokaci na bata lokaci ba. A irin wannan hanyar da ake amfani da Ou.

M ne ba:

• DZ ga wajibai azurtawa da suka karbi wani gaba biyan bashin, kazalika ga dukiya ba tsĩrar a cikin lokaci a kayyade a cikin kwangila.
• Wajabce a kan tarar for maras yarda da sharuddan da kwangila.
• Bashi karkashin rance yarjejeniyar da aiki na hakkokin da bukatun.

tabbatar da selection

Da aka zaɓa wani zaɓi wajibi ne a amince da lissafin siyasa na kamfanin. Idan management ya yanke shawarar amfani da gwani kimantawa hanya, wajibi ne a kafa daga bayyanannu sharudda ga assigning da bashin reserves. A wani gwargwado Hanyar shigar percentages. Zabi samuwar wani ajiye shi ne muhimmanci a yi la'akari da manufar da ya halitta. A mafi girma da adadin, da girma da kudi na net dukiya. Domin "kyakkyawan" rahoton shi ya zama kadan. Kazalika da doka da bukatun an hadu, kuma masu zuba jari ba za a shafa. A Bu halittar wani ajiye domin m asusun da aka rubuta a MF. 63 hikimar tantance bayanan da aka rubuta dabam ga kowane ma'abucin. Arziki nuna a "Sauran kudi" (cq. 91-2).

MISALI kafa ajiye Bu

Company "X" ya sufuri LLC "The" kaya zuwa 120 tons. Rub. (VAT 18, 24 dubu rubles.) 08.12.2013. tsagaita lokaci na 10 kalanda kwana da aka karya. A lissafin siyasa na "X" bayar da aiki da adadi zuwa m gaba ɗayansa. Management ya yanke shawarar hada da 100% na bashi a cikin izni ga m asusun. Sanarwa a wannan harka za su zama kamar haka:

kwanan	dt	kr	The adadin t. Rub.	aiki
31/8/13	91-2	63 / Open Company "Y"	120	wani izni

Gyara. 15.10.13 mai saye yanke shawarar biyan ɓangare na bashi a cikin adadin 50 t. Rub. Wannan aiki ya kamata a nuna a cikin Bu ga cq. 63 "Allowance ga m asusun". wayoyi:

kwanan	dt	kr	The adadin t. Rub.	aiki
10/31/13	63 / Open Company "Y"	91-1	50	Rage adadin da ajiye

A ƙarshen shekara a cikin ma'auni na DMZ dole ne a rage da adadin bad bashi: 120 - 50 = 70 dubu rubles.

2. Ga misali, a watan Yuni na 2014. "U" LLC aka narkar. Kamar yadda a baya sun hada da adadin su bashi zuwa asusu, sannan za a kuɗin da aka biya daga wannan account 63 "Domin jin dãɗi m basusuka". wayoyi:

kwanan	dt	kr	The adadin t. Rub.	aiki
31/6/14	63 / Open Company "Y"	62	70	Rubuta kashe bad DZ

3. Kamar PBU RF №34, idan kafin karshen zamani wadannan halittar wani ajiye, da kuma muhimmancinsa ya ba da aka gaba daya amfani up, da saura ya kamata a hada a cikin kudi sakamakon na yanzu lokaci. A wannan misali, idan balance ba za a rubuta kashe kafin 12/31/14, shi ya kamata a kasaftawa zuwa wasu kudi (cq. 91-1). Amma bisa ga wannan matsayi, a karshen shekara ta ya kamata a sake kafa wani arziki ga m basusuka. A sanarwa ne kamar irin waɗanda tattauna a sama. Saboda shubuha da bukatun, masana bayar da shawarar ba a rubuta kashe bashin a cika, kuma za a gyara a daya shugabanci ko wata.

Halittar wani ajiye domin m asusun a cikin Ou

Wannan shiri hanya fili ya bayyana a Mataki na ashirin da 266 na Tax Code. Yana bayyana cewa, biyan haraji na iya samar / gudanar da wani biya a kan bãshi. Togiya - da sha'awa a kan basussuka. A wannan labarin ya furta cewa arziki ga m asusun mai yiwuwa ne kawai a kan tushen da DZ kaya a lokacin karshen. Wannan aiki ya kamata a za'ayi ba a baya fiye da wajibi biya haraji. A lissafin kudi manufofin bukatar gani da kafa, ko ba-kafa izni. Yana dole ne a yi gaban farko na shekara. Make wani canje-canje a cikin halin yanzu lokaci ba zai iya zama.

Dalilin da kaya a cikin wannan yanayin ne domin sanin lokacin da abubuwan da bata lokaci na biyan bashin. Bisa ga wadannan lissafin, kamfanin kayyade adadin da bata lokaci ba, sa'an nan Ya sanya shi a cikin bad (idan ma'abucin aka narkar) ko m. A farkon yanayin, da bashi ya kamata a rubuta kashe saboda da izni, da kuma na biyu - da aka hada a cikinsa. Amfani da asusun iya zama a rufe kudin bad basusuka.

Wadannan zargin da lãbãri a gare maras aiki kudi, rage dalilin kirga da haraji a kan ribar da sha'anin (SPE), kadai payers SPE iya gudanar da irin wadannan ayyuka. The adadin gudunmawar ne m da kowane bashi:

• <90 days m - 100%.
• 45-90 kwanaki - 50%.
• > 45 days - 0%.

A wannan yanayin, idan adadin bashin da aka gaba daya dangana ga ajiye, to, shi kada ta kasance fiye da 10% na kudaden shiga na yanzu lokaci.

misali lissafi

"X" Company ya kafa samuwar reserves a 2014. Biya a karkashin jam'iyyar NPP ake biya da zarar kwata, bi da bi, da arziki da aka gyara a lokaci guda.

1. Kaya na izni ga m asusun 31.03.14 nuna cewa hudu daga mabartan m DMZ. da kamfanin ya kudaden shiga na 3 da miliyan rubles. Arziki da aka lasafta kamar haka:

abokin ciniki	Jinkirta in kwana.	The adadin bashin, cewa shi ne. Goga.	The adadin maganganu, cewa shi ne. Rub.
1	105	200	200 (200 * 100%)
2	85	100	50 (100 * 50%)
3	50	300	150 (300 * 50%)
4	10	400	0 (0 * 400%)

A total ajiye Naira Miliyan Xari: 200 + 50 + 150 = 400 ton. Rub.

Haraji da ya rage mata: 3000 * 0.1 = 300 dubu rubles ..

An ware Naira Miliyan kafa ajiye: 300 dubu rubles ..

2. gyara. A karo na biyu kwata, uku bãshin zaunar da maroki, kuma na farko shafe ta. New dubious yawa ba ya bayyana, saboda haka, wadannan ayyukan da ya kamata a nuna a cikin balance sheet asusun.

A Ou m DZ rubuta kashe a cike. Idan ya wuce adadin tara a asusu, shi ya kamata a classified a matsayin wadanda ba aiki kudi. Saboda haka, lissafi na izni ga m asusun a karo na biyu kwata kamata yi kama da wannan:

abokin ciniki	Jinkirta in kwana.	The adadin bashin, cewa shi ne. Goga.	The adadin maganganu, cewa shi ne. Rub.
2	175	100	100 (100 * 100%)
4	100	400	400 (400 * 100%)

Total ajiye: 100 + 400 = 500 dubu rubles ..

Haraji da ya rage mata: 6000 * 0.1 = 600 m. Rub.

Jimlar gudunmawar da dubu 500, rubles ..

Daga farko kwata na sauran 100 ton. Rub. sauran ajiye. Haka kuma, shi ne gyara zuwa sama, da kuma 400 da dubu. Shin, zã a sanya wadanda ba aiki halin kaka.

Canja wurin bashi

A cewar Art. 266 na Tax Code, ba gaba daya rubuta kashe babban adadin bashin a halin yanzu zamani za a iya kwashe gaba da gaba. A sabuwar halitta ajiye kamata a gyara ga saura adadin, idan shi ne kasa, bambanci da aka alaka maras aiki da samun kudin shiga. idan more - da halin kaka.

A shekara-karshen gyara ne kamar haka. Idan na gaba shekara a yanke shawara a kan samuwar wani ajiye, da adadin canjawa wuri. Idan ba haka ba, da sikeli dole ne a hada a cikin maras aiki da samun kudin shiga.

Standard lissafin kudi shigarwar

dt	kr	kasuwanci aiki
91-2 sub-lissafi "Sauran halin kaka"	63	Halittar wani ajiye.
63	60, 62, 76	Bashin rubuta kashe a baya gane dubious (a karshen zamanin da iyakancewa ba, ta kotu, bayan da tsiyacewa, da fatarar da wani ma'abucin). The adadin da aka nuna a cikin wayoyi dole ne duplicated a kan kashe-balance cq. 007 da kuma zama a can na gaba shekaru 5. Idan mai bashi akan ta kudi halin da ake ciki inganta, watakila, za a rubuta kashe bashin.
76	68	VAT da aka nuna a kan soke zama RS.
63	91-1	Hada reserves na sauran adadi zuwa yanzu lokaci ta riba, wanda ya bi lokaci halitta.
51/63	62/91	Cikakken biya bashin.
91	62	The aiki na da adadin wucewa sikẽli a samun kudin shiga. Idan arziki da aka sanya, da m da kuma sauran bashin kamata a kunshe a cikin kudi na kungiyar.
51	91	A bãshin dawo da bashi a cika ko a sashi ba. A wannan adadin da za a nuna a kan aro kashe-balance lissafi 007.

Bambanci tsakanin Ou kuma Bu

Kamar yadda aka ambata a sama, masu biyan haraji suka yanke shawara su haifar da reserves Ou kuma Bu, zai babu makawa fuskanta a bambanci a cikin bayanai. Wannan shi ne saboda wadannan dalilai:

1. A size of arziki ga m basusuka a cikin adadin DR aka kunna kawai ga unpaid aiwatar GP. Receivable ga sayar tsarin aiki da kuma sauran dukiya ba a hada.

2. Na biyu-hannu asusun na m bashi adadin nuna ta management. A tsoho NC ga fiye da kwanaki 90 da adadin a ajiye lissafta a cike.

3. Bu sauran balance kamata a sanya wa kudi sakamakon da kungiyar. A NC, ya iya canjawa wuri zuwa na gaba lokaci (shekara).

Kamfanin kamata haifar da littãfi, lissafi da kuma ci gaba da shi ya rubuta da wani izni ga m basusuka. A kaya rahoto lokacin dole ne a tabbatar a cikin m yi (№ INV-17) supplemented da kawunan:

- ranar da bashi (kungiyar 3 da Tax Code).

- yawan asusun tarayya (0 ko 100).

Akawu ya saka idanu da canja wurin da bad bashi a cikin m, da kuma sauran adadin da wani sashe ko hada a kudi sakamakon.

Nuni da yadda ake gudanar a "1C Accounting"

Hankula saitunan sanyi ba ka damar waƙa da adadin bashi dabam ga kowane abokin ciniki. Amma kana bukatar ka shigar da akwati. A cikin "Saituna asusu saituna" tab "ƙauyuka da kwangilar" Ya kamata saka da lokaci bayan wadda ta fara da kidaya na bata lokaci lokaci. Amma wannan mulki zai tambaya idan ka saita akwati "haifar reserves a cikin Ou da / ko Bu" a cikin lissafin siyasa a kan "Biya zuwa kwangila" tab. Idan biyu akwati, sa'an nan babu makawa akwai bambanci a cikin lambobin. A dalilan da ya faru an riga an ambata a sama.

Idan bashi ga fiye da kwanaki 45, a lokacin rufe na watan za a accrued a cikin adadin 50% na karshe adadin da dt 62 da dt 76,06. Idan wani lokaci fiye da kwanaki 90 - 100%. Domin bata lokaci a cikin adadin kudin kasashen waje reserves za ta samar da hannu. Duba daidaitar lissafin a cikin database iya zama guda sunan a cikin takardar shaidar.

Next, la'akari da hankula lissafin kudi shigarwar, wanda aka kafa a cikin sansanin.

• Idan abokin ciniki amfani da haihuwa sanyi, a cikin abin da Analyst aka ba da za'ayi domin kowane daftarin aiki kaya, bayan da sanyi karshe wajibi ne don haifar da wani sabon lissafin siyasa ya raba jimlar adadin takardun kayayyakin ajiye via "Operation (CU da Ou)."
• Dr 91,02 Km 63 - wayoyi da aka halitta ta atomatik a ranar ƙarshe na watan.
• A arziki da aka kafa domin kowane abokin ciniki. A shirin na nazarin da ma'auni na dt 62 da kuma 76,06. Idan wani abokin ciniki a karkashin daya kwangila gaba biyan bashin da aka rajista, da kuma a cikin wani bashin fiye da kwanaki 45, da izni zai har yanzu a caje. Idan wannan adadin ne daban-daban daga Ou, shi zai ta atomatik la'akari da bambancin.
• Ni 63 Km 91,01 - dawo da wayoyi ajiye, wanda aka generated ta atomatik a karshen watan. An ware Naira Miliyan rage-rage idan abokin ciniki biya domin dukiya.
• Ni 63 Km 91,01; - transfer na bashi.
• Dr 63 Kr 62 (76.06) - write-kashe na DMZ. Wannan wayoyi da aka kafa daftarin aiki "bashi gyara" kallon "rubuta-kashe". Ya kamata saka da "Allowance ga m asusun" tab 63 da kuma nuna subkonto.

Idan kamfanin rike records a cikin Ou kuma Bu, shi wajibi ne don canja adadin dabam. Don yin wannan, a cikin "bashi gyara" buƙatar kunna akwati "Manual gyara". Sa'an nan, a cikin wayoyi AT 63 Km 62,01 to saka da adadin da ajiye da kuma saura dangana ga m da kuma na wucin gadi da bambance-bambance. A shirin daidai calculates da SPE, idan da wadannan yanayin: Bu = nu + PR + BP.

saura na bashi ba rufe a ajiye a ou kamata koma zuwa MF. 91,02 "Rubuta-kashe na DMZ (short kewaye)." Wannan ne, da zare kudi da kuma bashi taso korau dindindin da kuma wucin gadi da bambance-bambance.

The adadin da aka rubuta-kashe bashi, bisa ga abin da shi ke an fiye da shekaru uku, dole har yanzu 5 shekaru da yawan kashe-balance asusu a 007. Duk da haka, idan a wannan lokacin da abokin ciniki baya akalla ɓangare na kudi, wannan aiki rinjayar da wadannan aika rubuce rubuce: AT 50 (51) 91.02 Km. Idan kudi da aka ba koma, sa'an nan da hisãbi yake rufe "aiki Bu (Ou)" for cikakken adadin.

summary

Kamfanin a karshen rahoto lokaci kamata haifar reserves ga bad basusuka, cewa shi ne, da yawa wanda suna da kamar wuya ya koma. Hanyar na kirga wadannan adadi a cikin Ou kuma Bu ne daban-daban. Idan management yanke shawarar da ya nuna Naira Miliyan Xari, ba kawai a rahoto amma kuma a lissafin kudi manufofin, gyare-gyare da za a da za'ayi a cikin tushe da hannu. Yana da muhimmanci a gane manufa ga abin da ajiye aka kafa. A mafi girma da adadin bad bashi, da girma da kudi na net dukiya. Domin "kyakkyawan" rahoto, wacce ake kawota zuwa banki, wannan ba ko da yaushe mai kyau.