The "babban birnin kasar da kuma reserves" a cikin balance sheet na karamin kasuwanci: wani layin code, yadda za a ƙidaya? "Capital, kuma reserves" a cikin balance - yana da ...

} Ananan harkokin kasuwanci, kazalika da wani ciniki kamfanin, da ciwon da matsayi na doka abokai da ake bukata domin samar da kudi kalamai dangane da lissafin bayanai. Duk da haka, kamfanonin a cikin dacewa matsayi da yawan fifiko cikin sharuddan cika lissafin takardu. Me suka bayyana? Mene ne nuances ciko mafi muhimmanci tubalan m kudi rahoto - Lines a "Capital, kuma reserves" a kananan kasuwanci?

Mene ne lissafin kudi kalamai?

Farko - kadan ka'idar game da lissafin kudi. Facts game da shi zai zama da amfani a gare mu a cikin sharuddan na fahimtar matsalolin da ake fuskanta da kudi ayyuka na wani kasuwanci kamfanin.

Sama mu lura da cewa, kudi kalamai dole ne ta samar da kamfanoni a halin doka abokai. Wannan shi ne wani muhimmin nuance saboda IP, wanda suke, daga ra'ayi na Rasha dokokin, mutane kamata ba kai lissafin kudi, kazalika da cika a kan ta daidai rahoto rajista. IP wajibai cikin sharuddan kudi lissafin kudi an rage wa kiyayye Littafi na samun kudin shiga da kuma kashe kudi.

A karkashin lissafin kudi kalamai na shari'a mahaluži ne fiye gane a matsayin sa na bayanai da cewa daidai da sakamakon ayyukan a cikin tsarin na rahoto lokaci. Wannan bayanai da aka generated yafi saboda da dabi'u da ke rubuce a cikin lissafin kudi rajista.

An fito da irin rahoto tana nufin key a cikin kamfanin, tare da haraji da kuma gudanarwa. A bayanin da aka rubuta a cikin shi, amfani da su tantance da kudi yanayin kamfanin, samun galabar girma, da daidaitar da gagarumin Manuniya na tattalin arziki ayyuka, da kuma haraji da rahoto. Wannan bayani zai iya zama ban sha'awa to manajoji, kamfanin masu, jama'a jikinsu.

A muhimmanci irin rawa da kudi kalamai na Company, tare da hadin gwiwar m masu ba da bashi da kuma masu zuba jari. Wadanda sha'awar a zuba jari a cikin kamfanin, za su nemi a yi la'akari dogara kafofin, mayalwaci tantance kudi yanayin da sha'anin. Daga cikin wadanda suke cikin sharudda ne cikakken gamsu, - lissafin kudi kalamai. An kõma sama da kuma bokan da gwani mambobi ne na m, wani lokacin - da hannu na waje m tuntuba don nazarin har zuwa abin da daidai cika a daya ko wani sashe daga cikin balance ( "Capital, kuma reserves", misali), sa'an nan abin da al'amurran za a iya inganta a yi amfani da hanya, da su kafa rahoto .

A amfani da kafofin karkashin shawara - tsari. Kudi kalamai za a iya kõma sama da sau daya a shekara, kuma fiye da - dangane da bukatun da dokokin, kazalika da buri na sha'awar jam'iyyun, kamar masu da kuma bashi. Financial kalamai kullum shirya a kan wani misali form amince da dokokin hukuma - da farko ma'aikatar kudi. Yana nuna wani iri-iri na tattalin arziki Manuniya: kadara alhaki balance, babban birnin kasar da kuma reserves na kamfanin.

Accounting records dole ne a dangantaka da farko kafofin, kazalika da rajista cewa ana amfani da kudi ayyuka kasuwanci. A mafi muhimmanci aiki na da irin karkashin shawara Rahoto - gano dacewa facts, da kudi da kwanciyar hankali na kamfanin, cewa shi yana da wannan ko da arziki, da muhimmancin samun kudin shiga da kuma kudi.

Mene ne fasali na lissafin a kananan kasuwanci?

Accounting a Enterprises na ga kananan kasuwanci, na iya muhimmanci bambanta daga m hanyoyin cewa faye hali da ayyukan matsakaici da kuma manyan kamfanonin. Da farko, wajibi ne a yi la'akari da sharudda ga kassa tattalin arziki mahaluži ga kananan harkokin kasuwanci. Wadannan sun hada da m:

• a cikin abin da izini babban birnin kasar na fiye da 25% ne masu zaman kansu.
• wanda ma'aikata 15 zuwa 100 mutane, da kuma shekara-shekara kudaden shiga na 120-800 miliyan rubles (idan da tattalin arziki mahaluži karami ma'aikatan da kuma lokacinta, shi zai shafi micro-Enterprises).

A babban alama lissafin a kananan kasuwanci - wata damar fitar da shi a cikin wani Saukake format. Ya bambanta muhimmanci daga janar makirci na lissafin kudi, wanda ya shafi:

• cika da balance sheet, kudi sakamakon, kazalika da daban-daban aikace-aikace da gaba da su.
• rajista, a lokuta da doka ta shari'a da binciken na ta rahoto.
• shirye-shiryen da wani Bayani rubutu da balance sheet da kuma kudi sakamakon.

Daga cikin babban sassan na kudi kalamai - "Capital, kuma reserves" a cikin balance sheet. Wannan bayanai naúrar, wanda ya nuna da kudi yi, mafi muhimmanci, cikin sharuddan kimantawa da tattalin arziki yadda ya dace da kamfanin. A general hanya domin gudanar da lissafin kudi na bukatar m ciko shi. Sauki ma ya shafi ciko da sashe "Capital, kuma reserves" a cikin balance sheet. Wannan shi ne ake buƙata bangaren na kasuwanci da kamfanonin bayar da rahoton, duk da cewa da Saukake hanya domin gudanar da lissafin kudi halin da yawan gagarumin fifiko ga kananan harkokin kasuwanci. wato:

• damar ba en aikace-aikace da balance sheet kuma Bayani rubutu to shi (idan babu wani haƙiƙa bukatar).
• da yiwuwar ba su hada a cikin rahoton takardun lambobi na tattalin arziki sakamakon a cikin kungiyoyin na articles (cewa an, babu wani doka da ake bukata don saka sigogi a kan takamaiman articles).

Amma ga records, da kananan kasuwanci iya ci gaba da shi kamar yadda mafi sauki tsari, ba tare da rajista, da kuma bisa ga misali. Duk da haka, da m tare da ya dace matsayi da kuma a kai na dokokin ƙa'idar da zaɓin don simplification na lissafin kudi, ake bukata da za a kiyaye tuna cewa kam na kasuwanci ma'amaloli dole ne sadu da sharudda na rationality. A irin wannan mulki, masana bayar da shawarar su bi da kuma bayar da rahoto.

Saboda haka, shi ya sa hankali har zuwa yiwu duk wannan ya saka sigogi ga mutum articles a cikin sashe "Capital, kuma reserves" a cikin balance sheet na wani kananan kamfanoni. Bari mu bincika a cikin mafi daki-daki, ga hanyar da za a iya cike da daidai yankin da rahoto.

Ciko da "Capital, kuma reserves" a cikin balance: abin bayanai ta nuna?

RUKUNI "Capital, kuma reserves" a balance - wani bayani block wanda aka hada da 7 Lines. The aiki na akawu - kunsa irin dalilai kamar:

• size da rabo babban birnin kasar na kamfanin.
• Farashin na da kansa da hannun jari na kamfanin cewa sayo daga masu su.
• Tsawo size, babban birnin kasar ajiye.
• cikakken albashi ko da adadin gano asarar kungiyar.

Girman da izini babban birnin kasar na kamfanin da aka nuna a cikin layi 1310. A binciken da siffofin da ya fi cika.

A izini babban birnin kasar a cikin balance sheet: line 1310

Wannan balance kirtani ( "Capital, kuma reserves") ne don auna rabo babban birnin kasar, ya yi daidai da cewa a kayyade a bijiro da batun kafa takardun da sha'anin. Ba kome gaskiyar m biyan wani daga cikin wadanda suka kafa kamfanin na da rabo. Ko da idan daya daga cikin masu zuba jari, bisa manufa, bai sanya da ake bukata adadin a cikin rabo babban birnin kasar - daidai adadi a cikin sashe "Capital, kuma reserves" a cikin balance sheet yana gyarawa.

Don daidai cika dauke line amfani bashi auna a kan lissafi 80 amfani a cikin lissafin kudi rajista. Next, kana bukatar akawu zuwa daidai da daidai bayani a kan kamfanin ta mallaka hannun jari.

Own hannun jari a cikin balance sheet: line 1320

Ciko da ya dace line karkashin "Capital, kuma reserves" a cikin balance - wata hanya da za a iya halin da wasu fasaloli ga kamfanoni a halin SA kuma LTD.

Saboda haka, joint- kafa rahoto da kuma nuna da bayanai a kan shi a cikin wani layi 1320 ya nuna bayanai a kan nasu hannun jari, wanda ya saye kai tsaye daga kambun. Ltd. kama bayani a kan darajar da hannun jari a cikin izini babban birnin kasar, wanda aka fanshi, bi da bi, da kafa kamfanin.

Don cika dauke line sashe "Capital, kuma reserves" Dole ne a yi amfani da zare kudi balance na data cikin asusun 81. Sa'an nan wajibi ne a yi tunani da bayanai ga ƙarin da kuma ajiye babban birnin kasar a cikin kudi kalamai. Bari mu yi nazarin nuances na hanya, daki-daki.

Ƙarin da kuma ajiye babban birnin kasar a cikin balance sheet: line 1350

Relevant bayanai - mafi muhimmanci halayyar mai tushe kamar balance sheet ( "Capital, kuma reserves"). Abin da ke a cikin su?

Game da ƙarin babban birnin kasar - shi za a iya kaga a 3 hanyoyi:

• bisa revaluation ragi dukiya classified a matsayin maras halin yanzu.
• saboda samun kudin shiga, kunno kai a cikin tsari na bayar da Securities (idan, misali, kamfanin ta hannun jari suna yi ciniki a wata kudin fiye da kima daga cikin maras muhimmanci darajar), a kudi na gudunmawar da kafa - idan shi ne wani kamfanin.
• saboda dawo da VAT a lokacin da canja wurin da dukiya a cikin izini babban birnin kasar.

Domin daidai daidai da Figures ga 1350 line, dole ne ka yi amfani da bayanan a matsayin wani ɓangare na bashi auna daga cikin asusun 83. Reserve babban birnin kasar na kamfanin kuma nuna a cikin "Capital, kuma reserves". Code line a cikin balance sheet, tsara don nuna girma da wannan hanya - 1360.

Relevant bayanai game da irin ãdalci a cikin kudi kalamai gani kamfanin, ciwon ajiye asusu. A general - hadin gwiwa-stock kamfanoni, kamar yadda su ne a Rasha saboda bukatun na dokokin da ake bukata domin samar da shi. Reserve Asusun JSC aka kafa ta m gudunmawar - a cikin adadin 5% na ribar, kuma mafi. Da zarar ya kai gare shi da matakin wajabta a bijiro da batun kafa takardun da sha'anin, daidai biya iya tsaya. A wannan yanayin, da darajar da ajiye asusun zai zama 5% ko fiye daga cikin rabo babban birnin kasar na kamfanin.

Hakika, kamfanin ma yana da hakkin ya kafa da ya dace asusu. Its size da kuma tsari na canja wuri na babban birnin kasar domin haifar da ya dace hanya a tsare a cikin management siyasa na kungiyar.

Domin daidai daidai da lambobi na ajiye babban birnin kasar a cikin balance sheet, shi wajibi ne a yi amfani da bayanai game da bashi auna daga cikin asusun a cikin gaba 82 bayanai akwatin a karkashin "Capital, kuma reserves" a cikin balance - wani layi na 1370. Yana rubuta bayanai a kan cikakken albashi na kamfanin.

Cikakken albashi a cikin balance sheet: line 1370

Bayani a kan balance sheet line 1370 kamata gani duk kamfanonin da tallace-tallace yawa. M adadi za a iya wakilta a matsayin mai riba ko wata asara uncoated. Domin yin daidai data a cikin kirtani a tambaya, shi wajibi ne a yi amfani da bayanai daga asusunka 84. A wannan yanayin, za ka iya bukatar canja wurin da balance sheet zare kudi ko bashi da ma'auni na Game da lissafi. Lura cewa a wancan lokacin dole ne a yi canji kamfanin ta balance sheet. Yana fatan don rufe wannan asusun kamar yadda 90, 91 da kuma 99.

Wani muhimmin gini block a cikin sashe "Capital, kuma reserves" a cikin balance sheet na karamin kasuwanci - wani layin 1320. Ya nuna darajar kansu da hannun jari na kamfanin.

Own hannun jari a cikin balance sheet 1320

Bayani a kan wannan layin iya kama a matsayin hadin gwiwa-stock kamfanin da kuma kamfanin (idan kamfanin sayayya wasu hannun jari daga cikin wadanda suka kafa, wanda ya fita daga kasuwanci). AO gani da ya dace akwatin darajar Securities, wanda aka sayo daga masu, Ltd. - hannun jari a cikin izini babban birnin kasar, ya samu daga cikin wadanda suka kafa.

Domin daidai daidai da bayanai a jere 1320 akawu wajibi ne a yi amfani da bayanai a kan zare kudi balance a cikin account a cikin 81.

Rahoto a kananan kasuwanci: wasu nuances

Saboda haka za mu dubi yadda za a kananan kasuwanci akawu cika ma'auni na Sashe na III - «Capital, kuma reserves". Zai zama da amfani a nazarin kara da dama sauran data characterizing samuwar lissafin kudi a cikin kamfanin, wanda yana da ya dace matsayi.

Rasha dokokin damar kananan kamfanoni wajen samar da nasu takardun da wanda kalamai za a iya kafa. Alal misali, idan kamfanin ba ya cika daya ko wani balance sheet abu ( "Capital, kuma reserves" sun hada da, kamar yadda a yanzu mun san, da yawa Lines, kuma ba dukkan su za a cika a yanzu - a wasu lokuta, shi kawai ba zai iya bayyana dole data) , shi za'a bashi taken ware shi daga cikin siffofin da cewa ana amfani da manufar bayar da rahoto.

Kananan sha'anin, su yi amfani da Saukake hanyoyin da lissafin kudi na iya amfani da rajista ba tare da biyu shigarwa. Amma wannan dama da ya kamata a yi amfani ne kawai idan m lissafin kudi makirci ba ciwo cire da bayanin da ake buƙata don cika da irin wannan bayanai block na kudi kalamai a matsayin sashe "Capital, kuma reserves". M balance, kazalika da ta kadara a lokuta da dama za a iya daidai cika a kawai idan review na asusun a cikin mahallin na biyu-shigarwa lissafin kudi domin daban-daban harkar kasuwanci.

Wani daki-daki, abin da characterizes management lissafin kudi a kananan kasuwanci - wata damar rage yawan takardar kudi game da roba. Gaskiyar cewa kamfanonin da suke girma, suna zamar masa dole ya yi amfani da dace asusun da jerin, wanda aka kafa ta hanyar doka. A karkashi aka sanya ciki-aiki ginshiƙi na asusun. Bi da bi, kananan kamfanoni idan sun bookkeeping aka gudanar a wata iyaka sa na tattalin arziki da ake gudanar, da dama ba a yi amfani da m domin manyan kamfanonin roba lissafi da su, kuma ka yi jayayya a cikin aikin shirya. Duk da haka, akwai kamata cikakken daidai da jigon da kasuwanci tafiyar matakai. A akawu kada ta kasance wata matsala da yadda za a lissafta babban birnin kasar da kuma reserves a cikin balance sheet tare da yin amfani da rajista.

Yana iya lura da cewa, mutane da yawa kamfanonin ne a yi ba, su gani da yiwuwar shi domin kauce wa yanayi inda da cika na wani bayani block a lissafin littafin tarihin bace bayanai a lissafin kudi rajista. Amma idan kamfanin ne m cewa irin wannan misalai za a iya kauce masa, yana da hakkin ya yi amfani da Saukake makirci na rajista na tattalin arziki a kasar. Wannan za a iya amfani da, misali, wani karamin girma da kuma ba wuya a tsarin lissafi littafin.

summary

Saboda haka, mun koya jigon lissafin a kananan kasuwanci, ga abin da shi ne da balance sheet ( "Capital, kuma reserves"), wanda shi ne wani ɓangare daga gare ta. Kamfanonin da ya dace matsayi da darajojin dokar da hakkin ya kula da lissafin karkashin Saukake makirci, kazalika da samar da rahotanni daga tunzura kasa rikitarwa rajista da kuma takardun. Amma cikin sharuddan ciko da balance sheet na kananan kasuwanci zahiri da kadan amfani a kan ya fi girma, saboda gagarumin tattalin arziki Manuniya an rubuta su a Game da bayanai block. Ba su son su yi watsi da samuwar hisabiba - a key tushen bayani a kan kudi halin da ake ciki na kasuwanci kamfanin.