Accounting Mirayiro muna Russian Federation

January 1, 1999 akapinda simba Urongwa rokuzvidavirira 34n. Rinoreva kuti kuchinja zvinhu Program iri Russian mashoko emari kusimbiswa maererano dzakawanda nemitemo. The itsva zvokudya pamusoro chizvidavirire vari aumba kubva muzvikamu anoverengeka.

Wokutanga chikamu

Chikamu ichi anorondedzera zvikuru zvokudya rokuzvidavirira. Ngatikurukurei muchidimbu zviri zvayo. Wokutanga chikamu ndivo chikuru urongwa rokuzvidavirira, mitemo Russia, mitemo kushuma avo kuchinjirwa kuti kuongorora mvumo vanhu. Zvakafanana zvikamu zviri paanoiswa yedzimudzangara maitiro anodiwa mashoko vatengi. Uyezve, pane anopiwa tsanangudzo rokuti "ndizvidavirire" pachena, rinotsanangura dzinokosha zvinoriumba uye akaisa chinangwa chawo chikuru, rinorondedzera mitemo yokudzora muitiro. Vose nheyo idzi dzinobva mitemo Russian Federation uye normative uye dzepamutemo mabasa. Inotaurwa uye mutoro vanhu, vachiongorora yakaoma pawakaperera nokuchengeta mirayiro yose. Kukura uye kunzwisisa mabasa anobvumira musoro sangano kuumba unyanzvi hwakasiyana dhipatimendi, izvo zvichaita kuti inotungamirirwa mukuru akaundendi kana vakaripira nyanzvi, kana unogona kutsvaka rubatsiro sangano tichishanda zvinyorwa-wokuchengeta (basa iri rinogona kuita uye mumwe murume). Asi sezvo musoro anogona kuita nhau kuitisa mabasa avo.

Chikamu chechipiri

Chikamu chino chikuru zvokudya rokuzvidavirira (PBU), mitemo vagoverwa nokuparadzirwa muchitokisi mashoko, ivhu vachiratidza pfuma iwe. Muchikamu ichi, rondedzero yakatodzama check uye kutendeuka pfuma uyewo chaizvo wazvipira, kuti nzira nokuda kuziva miedzo zvinopikisana nemashoko date bhuku, vanopupurirwa pakati mapepa.

Chikamu chechitatu

Chikamu chino gwaro chinotsanangura nhevedzano mitemo kuti unofanira kutevera kana kushuma utongi. inotungamirwa kwavo rinoitwa nomudzimu Federal Mutemo Accounting Regulation. In zvinoitwa nhau zvakafanira kuchengeta zvinyorwa kaviri pamusoro kwema zvose ichiitwa papurazi kuti chati yenyu maakaundi, iyo yakaumbwa pachishandiswa nevakawanda chati nenhoroondo ndokukweverwazve kumusoro neShumiro Finance kweRussia. Accounting Mirayiro of Russian Federation nhoroondo vanoti kuti zvinyorwa zvose pamusoro nhau, anofanira kuchengetwa Russian. Panguva iyoyowo mari vari dzikwanise rubles. Kana magwaro yepakutanga zvakanyorwa mumutauro wokumwe, unofanira hazvo kushandura vave Russian. Kana zvinyorwa-wokuchengeta kunokosha kutaridzwa mari kuti kugadzirwa uye goho aparadzane mari nechokuita upfumi siyana. Zvinokosha zvakaenzana kuitisa dzose nezvemakore utariri zviito. Mune chiitiko chipi mhando wokuvhiya zvakafanira kuti zvinyorwa mukufamba kana pashure nzira. Vanofanira kuzadzwa maererano nezvimiro uye ivhu aifarirwa musoro sangano. Ane kodzero yokuita mitemo yose mapepa uye mashoko okuchengetera.

archiving pamusoro date

Kuti kunyatsoronga, mugove uye kuchengeta magwaro ose uye mashoko anodiwa kuvhura ivhu uye mitemo vakasikwa neShumiro Finance kweRussia. Mukuwedzera, gadziriro fomu kungava nechokuita Regional hurumende kana masangano pachavo, apo pamusoro zvimwe mitemo zvakafanana. Kuongorora pfuma anofanira kupiwa zvose mari yakawandisa kutengwa wayo. Kana kukosha mashoko acho mhosva nokuda Implementation ari pamusoro kushanda uchishandisa mashoko pamusoro mutengo panguva chionekeso. In zvinoitirwawo mashoko pamusoro zvinhu (zvinhu) muridzi zvakananga nesangano kuongororwa kuitwa maererano mutengo pfuma mari. Mitemo Russian Federation uye mabasa wepamutemo Bazi Finance akapa Kashoma apo murayiro basa zvingasiyana kubva embodiments pamusoro apa. Inventory pfuma yesangano uye munataisireva kunokosha nzira iri kuitisa kuti ndizvidavirire. The musoro sangano vanofanira kusarudza Nguva uye ezvinhu kutendeuka chepfuma pachake. Zvisinei, pane kunze apo uwandu anova fanira kuti imwe nguva uye inobva mitemo Accounting Regulation. sangano nomumwe anogona kuumba munhu nemitemo nhau, asi vanofanira kuva kwakavakirwa zvakajairika mitemo uye mirairo.

The chikamu chechina

Nokuti mumwe sangano yakasimbiswa mitemo, zvinhu uye timeframe umo unofanira kumirira zvose chizvidavirire mishumo gore. Raireva ndechokuti mashoko aripo nokuda pakudzokorora mabhanga, vanoita, zvikwereti, vatengi, bhizimisi uye chero mamwe mapato vanofarira. Mitemo uye mirayiro mapepa takatsunga pachishandiswa mitemo Russian Federation.

The chikamu chechishanu

Kana sangano rine subsidiaries kana Affiliates, mune mabasa ake anosanganisira kwete chete kudzorwa uye kurapa ayo mashoko pachake nemari, asi kuti kubudisa wemauto mapepa. Hunosanganisira mashoko ose masangano vari omurume wechikoro, kunyange kana ivo zviripo miganhu Russia. In richiswedera vakasimudza magwaro zvaida kusaina musoro sangano uye zveakaunzi dzaiita kunyoresa zvinyorwa.

The chikamu rechitanhatu

Muchikamu ichi gwaro rinotsanangura kuparadzira mitemo, yokuronga patsva uye kuchengetera chizvidavirire magwaro ose. Nguva, umo bepa anobvumirwa yokuchengetera uye nhau mitemo yakajeka mukuru ezvinhu inotungamirwa yamabhuku. Zvisinei, kazhinji izvi nguva angasava zvishoma pane makore mashanu. Kunhonga zvinyorwa vane kodzero miviri rwokutsvakurudza, Vachuchisi, matare uye mutero mapurisa kana kuongorora. Munhu anokonzera rekodhi-kuchengeta uye nhau, ndiye musoro sangano. akaundendi Chief, uyewo mumwe munhu ane basa wakabatana nhau, anobvumirwa kuita makopi mapepa ari huye kurega kwavo. Izvi zvinofanira kuitwa pamberi pezvapupu, uye vari vamiririri vehurumende uye dzokuzvitorera magwaro. Unofanira kutaridzwa musi nzira uye chikonzero nei paidiwa imwe kopi.

Tsanangudzo "mvumo"

Izwi iri rinogona kunzi dzinokosha uye nemirayiro iri kuti ndizvidavirire. Kana isu kutaura zvakananga pamusoro zvinyorwa-kuramba kuRussia, nokufungidzira - mutemo iyo chinoitwa. Izvi izwi zvinoshanda recordkeeping. Sangano iri asingasungirwi kutaura uye kuzivisa kuvapo yakatarwa kuti mirairo, sezvo kuvapo kwavo pachena. Zvisinei, zvarakasiya kubva mitemo anokonzerwa pakugadzirira mapepa. Kana paine, ipapo hazvo vanofanira kutaridzwa mhosva yacho chiitiko. It akapa anoverengeka zvekungofungira, izvo zvinosanganisira voga vari sangano iri pfuma chokuratidza, kugara basa pasina dzongonyedzo, zvaidiwa zvokudya mirayiro pamusoro rokuzvidavirira mukati yakati nguva uye yakarurama kutevedzana.

utariri nhau zvinodiwa

Nokuti mashoko zvemari munyika, pane dzimwe mitemo nenheyo. Ivo vanozvinetsa, materiality, mitemo pfuma iwe. shoko rokuti "zvinodiwa" chinotaurwa nheyo zvakadaro Russia. sangano nomumwe anofanira kufunga zvinodiwa kukwana, timeliness uye kwemashoko ari chizvidavirire mapepa akaanyora. Pane zvinhu zvishoma zvinokosha. Chinodiwa chokutanga ndechokuti kuratidza mapepa ose zvinhu yaipfuurira kushandiswa. Wechipiri anoti mabasa ose anofanira kuratidzwa mune chizvidavirire mapepa ari nenguva nenzira. Uyezve, pane zvinodiwa kungwarira (rimwe zita - kutarisirwa). Pfungwa iyi inoreva kuti mano sangano kugadzirira panowanikwa vaaida. Mune dzimwe nyika mari yacho sangano riri kufungwa iri mapepa chete pashure kukudzwa, apo nazvo anogona kunzi panguva chete kutyisidzirwa panowanikwa yavo rinowanika. Kuti vagadzirise dambudziko iri, masangano vanofanira zvivako back-up.