Issuance yakawedzerwa migove: wiring, nekurangarira

The mvumo guru JSC anoratidza kukosha tinyatsonzwisisa wemari. Nekuti zvakafunga rokuzvidavirira anokosha ndiwo mugove mumwe muvambi uye mhando kuchengetedzeka. Kubva date izvi, dzaona uye takatsunga kuti dividend kodzero shareholders mu nekambani utariri. Ngationgororei kunyatsotevera sezvo akaratidza muna Ogtagorcvac nyaya migove (waya anoshandiswa kutsanangura yemakambani kodzero hadzina kungosiyiwa, zvakare).

paumbwe Criminal Code

Basa iroro zita hunodzorwa Federal Law nhamba 208. mutemo uyu rinorondedzera sei kusikwa uye nokubatanidzwazve makambani, kodzero uye mitoro yacho havaoni. Maererano Art. 7, muna namahwindo vadyi wemari kambani migove anoparadzirwa chete pakati vechikamu. Maererano Art. 9, vakatanga vanogumisa chibvumirano pamusoro kusikwa munzanga umo hurongwa yakasimbiswa remapazi, uwandu guru, makirasi migove, nzira aripe kwavo. Chikamu I pusa pachiyero inoumbwa ne aizviti ukoshi kuchengetedzeka. Ndizvo zvakafanana yose vanhuwo mugove. Mushure mamiriro vanyorwa kambani vadyi wemari 50% of Central Bank inofanira kudzikinurwa mukati 3 months, uye vakasara - gore rimwe.

Nekurangarira kuti mugove nyaya

Maererano FDR, pamusoro nhoroondo 80 "Authorized guta" anoratidza ruzivo Dhavhidhi angave akanyorerei uye kufamba guru. Nengaidzo unoenderana chitsama pachavo mari munzanga. Verengai havaoni chikwereti rinowanika wiring CT 80 DT 75-1. Mari kubhadhara yemakambani kodzero pana CT 75-1. Analytics ari kuitwa imwe neimwe yeboka.

Kuti kubata migove zvakazara inoratidza kodzero dzose havaoni, dariro paumbwe guru uye mhando dzose Central Bank kuti nhoroondo 80 zvine musoro kuvhura Sub-Nhoroondo, ane mashoko pamusoro kufamba dzakasiyana marudzi guta :

• 80-1 "akazivisa" - rinoshandiswa kuratidza chezita kukosha kuchengetedzeka inozoshandisirwa okutengesa.
• 80-2 "Subscription" - rinoshandiswa kunyora Central Bank pamwe kuzvinyoresa.
• 02/01/80 "Corporate kodzero muvambi wokutanga."
• 80-2-N «Bank of N-Th wendarama."
• 80-3 "akaripira" - ruregerero kukosha Central Bank.

muenzaniso

Three wendarama yakasarudza kuumba JSC. Capital mu uwandu 800 zviuru. Kwiza nechekuzasi. akakamurwa 800 mugove. The aizviti Kukosha kuchengetedzeka: 800 000: 800 = 1000 rubles. Zviito anoparadzirwa pakati havaoni zviri maererano: 40%, 35% uye 25%. 50% of Central Bank yairipirwa panguva placement. Mari yasara inofanira kugamuchirwa mukati mitatu.

Nokuti chinangwa Dove mari muchimiro pfuma, iyo inotengwa muchimiro mupiro guru sangano, havasi vaiona kana kuziva muzinda pakuverenga ari GMP (Art. 1 Tax Code). Ogtagorcvac kunoratidzwa muna issuance kuti migove. Kwema dzinoturwa mune zvinotevera tafura.

Accounting Entries, kuratidza issuance pamusoro uncertificated migove hazvina kusiyana nevaya kukurukurwa pamusoro. Kusimbiswa mupiro nzanga gwaro kana mushoma kubva mazita yokuisira of Central Bank.

oma nhau siyana

Bank zvitupa zvinofanira kufungwa nezvazvo nhoroondo 006. Pakati mukugadzira blanks uye urongwa kwavo atore chiduku. Kana kubhadhara nokuti kudhinda mabasa aumbwa wiring:

• DT20 uye DT60 KT60 KT51 - mu chitsama chaiko mari gadzira.
• DT 006 - the aizviti kukosha mugove.

Sezvo chaiwo dzinoshandiswa siyana akaita Kudzimwa kwechikwereti kurekodha CT 006.

Changing uwandu guru

Article 28 Federal Law № 208 yemutemo weCriminal Code anopa nokuwedzera boka nokuda mamwe nyaya migove. The runoenzanirana Chisarudzo rakatorwa pamusangano. Kuwanda mimwe migove yavo mhando, nzira placement, mutengo, muchimiro mubhadharo sezvo pakutsvaga shareholders 'musangano. Kuchengetedzeka anogona vagare mari kana pfuma kodzero. Kana yechipiri, yakazvimirira nyanzvi rinobatanidzwa kuti kunyatsoongorora chepfuma Kutamiswa. Resolution of Central Bank of FC nhamba 19 iri nokudzorwa issuance yakawedzerwa mugove. The Postings mu chizvidavirire yakanyorwa pachishandiswa nyaya zvabuda dzinoshuma: kukosha migove, nhamba uye mhando.

In muenzaniso pamusoro apa zvimwe zvinhu ichashandiswa kubhadhara kuchengetedzeka. Azvidavirire nokuda tichiregeredza chete zita inopiwa muna ECU 10. Kana chipo mutengo kupfuura aizviti kukosha kuchengetedzeka, kusiyana vakapiwa mari kunokonzerwa zvimwe guta. Uyewo, waya kwakadaro kushandiswa mune muenzaniso migove:

• CT 80 DT 75-1 - kuwedzera Criminal Code nokuda nyaya migove.
• CT 83 DT 75-1 - pakusika zvimwe guta.

Product chezita ukoshi kutereswa pa 0,8% (FL № 2023-1). Mari kuti mari, rinotsanangura pacharo uye anotamisa boka kune yeUnited bhajeti, pamwe chete magwaro yokunyoresa choutsi. The Ogtagorcvac mutero mutariri pamusoro kwema pamwe Central Bank akanyora chinyorwa DT 91-2 "Other mari" CT 68 "Masvomhu pasi mutero". State vanyorwa okuwedzera migove rinoitwa, kana nhamba subscribers kukasapfuura 500.

muenzaniso

Havaoni JSC akasarudza kuwedzera mugove guru nemiriyoni 0.5 rubles yakabudisa bhuku rainzi CB 500 pokutangira mutengo 1 ths. Kuzora. panguva mutengo 1050 rubles. Maererano migumisiro nyaya dzose migove vakatengeswa. Izvi, 300 inokwana zviyero iri vanobhadharwa mari, uye vamwe zvinhu kugamuchirwa uwandu 210 zviuru rubles. We Map ari issuance yakawedzerwa mugove. wiring:

Mupiro mugove guru may kubhadharwa ari tichiregeredza nenhumbi, ayo pre-dzaongororwa yakazvimirira nyanzvi pa Market ukoshi. Funga kuti zvinyorwa kunotangira kuti kuratidza yenhau rakapera zvigadzirwa. Accounting Entries:

DT 43 KT 20 - kuti goho kwenhumbi dzinokosha (webetsero SERVICING) kugadzirwa.

Heano mazano kufunga mamwe nyaya migove. Wiring, vakapa kwokutanga, inogona kushandiswa munyaya muripo muripo uye nezvimwe zvinhu, dzakadai uchishandisa hurongwa.

vanotaura kuti guta

The guru mvumo kunogona kuderedzwa achichinja aizviti kukosha kana kudzikinurwa wayo achizviendesa kuitira kuderedza navo. In bhuku idzva iri pachake mari havafaniri kuva mapfupi pane kuti ushandiswe nemutemo. Kana iwe kushandisa pakutanga nzira, ipapo achiita chimwezve magazini migove, ari wiring iyo ichakurukurwa akazotevera, achirasikirwa muri vakatendeutswa panguva Central Bank dziri wechiGeorgian. Inobva Mushumo anobuda vangagadzirisa Gwaro. Panyaya iyi, kuwanda kusunungurwa Central Bank, rakaitirwa kuderedza Criminal Code, chinangwa mitero haisi.

muenzaniso

Maererano Mutongo havaoni, weCriminal Code ipfupi kusvika 300 zviuru rubles nenzira kutendeutsa kuchengetedzeka. Musiyano aizviti uye musika ukoshi iri rwakabhadharwa kuna havaoni pane kusunungurwa. Mari kuchinjirwa mumiririri inopa mabasa idzo 12 zviuru rubles kusanganisira VAT. Ogtagorcvac kunoratidzwa muna issuance yakawedzerwa mugove. wiring:

Kudzimwa of Central Bank

On ruregerero pachavo migove vari kambani Ogtagorcvac ringava musiyano pakati aizviti kukosha uye mutengo chaizvoizvo wabhadharwa. Zvinonzi kufungwa pasi Article 80 (kana mutengo iri pazasi ndima) kana noumhizha (kana mutengo iri kupfuura chezita ukoshi), uyewo pasi "Other zviridzwa zvemari" (by 56). Kakawanda, kuchengetedzeka vakaregererwa pane mari yakaderera. Funga mureza wiring:

• DT56 KT50 (51) - zvinosanganisira mari mari kutenga migove.
• DT56 KT80 - runopfuura aizviti kukosha ruregerero.
• DT88 KT56 - nekumwisa nomutengo pamusoro ndima.

Kana Central Bank inofanira vakadzikinurwa nechinangwa kukanzura, chimiro wiring kwakadaro:

• DT80-3 KT80-1 - kuderedza mari inobhadharwa-up guta.
• DT80-1 KT56 - uwandu migove akadzima (the wiring achiumbwa pashure kuchinja kuti bumbiro)

kana:

• DT48 KT56 - zvinoratidza chiso kukosha kuchengetedzeka kutengeswa.
• DT51 (50) KT48 - mari yakagamuchirwa mu abhadhare migove kutengeswa.
• DT48 (80) KT80 (48) - purofiti (kurasikirwa) kubva mashandiro pamwe kuchengetedzeka.

nokubatanidzwazve

Dzimwe nguva zvingava zvakakodzera kuchinja ndima ukoshi migove nokuda paradzanisa dzavo kana nenzvimbo. Kana Verengai iri pachena unoenderana ukuru Criminal Code, mamwe wiring muna Ogtagorcvac hauna kuumbwa. Kuchinja dzinoitwa chete ari mazita shareholders. Kana ukuru Criminal Code risingatauri zvakajeka yakakamurwa nokuwanda vaikurudzira matsva (somuenzaniso, rimwe guta guru 6000 rubles Nhamba kuchengetedzeka ipfupi kubva 300 kusvika 25), zvino kuchinja kuti mitemo magwaro, unoumba wokuwedzera nyaya migove. Kwema akashandisa zvakafanana apa.