Kuongororwa (mari) kuburitsa kwemasangano maduku emabhizimisi. Gore negore rehupfumi repoti ye IP

Idzidzo dzebhizimisi maduku dzinofanira kusanganisira mabhizinesi, apo nhamba yevashandi haisi vanhu vanopfuura zana. Nheyo dzekusimudzira uye dzepamutemo dzekuvandudzika kwechikamu ichi dzinoshanda semirairo inokosha mukugadzirisa kwehupfumi, zvemagariro, ezvematongerwe enyika nedzimwe nyaya dzine chokuita nekugadzirwa kwebazi iri rebhizimisi muRussia. Kunyatsotarisa munharaunda iyi kunofanirwa kuverengera (mari) kuburitsa kwemabhizimisi maduku. Ngationgororei nyaya ino muchidimbu.

Mabasa emabhizimusi

Muchiitiko chekuongorora nekupfupisa zvinyorwa zvakagamuchirwa neHurumende yeMari uye zvinyorwa zvevana methodologist zvinodzora nekutsanangura kuumbwa kwezvinyorwa zvemari, zvinokwanisika kusarudza zvinangwa zvemasangano. Zvinosanganisira:

1. Kuvandudzwa kwezvidzidzo zvepamutemo uye zvepamutemo.
2. Unification of accounting registers.
3. Chengetedza mitero. Izvi zvichange zvisingabatanidzi basa rechiitiko chevadzidzisi vekugara kwenguva dzose.
4. Kugadzirwa kwezvirongwa zvebasa reakaunti.
5. Kukwana kwemashoko kuparadzirwa uye kuderedza kwehuwandu hwemabhuku ekuverenga.
6. Ita zvishoma nezvishoma kuburikidza nekuwedzera zvinyorwa uye kubvisa mafomu asina ruzivo rwekukosha kwemashoko enyika.
7. Kuderedza mafomu ekubika.

Normative base

Nhoroondo yekubhadhara (yezvemari) kubudiswa kwemasangano maduku emabhizimisi kunotungamirirwa nemitemo yakagamuchirwa neRF Ministry of Finance muna 1998. Kudiwa kwekutora mitemo mitsva kwakakonzerwa nekushandura kwedzimba rekugadzirisa hutano kusvika pamwero wekuteerera mitemo yepasi rose. Zvinyorwa zvitsva zvakatangwa munyika kubva munaJanuary 1999. Zviito zvose zvakakamurwa kuva mazinga akawanda. Zvinosanganisira:

• 1 level - mutemo. Zvinyorwa zveizvi ndecheMitemo yemitemo, hurumende dzemitemo, Presidential Decrees, Civil Code yeRussian Federation. Icho chikuru chechimiro chechiito, chinotungamirira kubhadhara (kubhadhara mari) kwehupfumi hwemasangano makuru emabhizimisi, ndiyo Federal Federal No. 129 ye 21.11.1996.
• Nhamba 2 ndeyezvikamu zveHupatimendi reMari. Vanoita seanorative mitemo (PBU).
• Nhamba yechitatu ine mazano ekugadzirisa, tsamba, mirairo yeHurumende yeMari uye mamwe masangano ehurumende anotarisirwa kubhadhara mari (kubhadhara) mari yezvikwata zviduku zvebhizimisi.

Nzvimbo inokosha inoshandiswa nemagwaro ekushanda emabhizimisi. Inogadzirisa hurongwa hwezvokuverengera wehutano mune zvehutano, sangano uye zvinyorwa zvemashoko.

Opportunities Manager

Pfungwa inokosha haisi kungogadziriswa zvakananga kwemabasa ekuverengera mabasa emabhizimisi maduku. Zvekukosha zvakanyanya ndiyo nzira dzekugadzirisa kwavo. Mitemo yakabatanidzwa uye nheyo dzedzidziso dzinoda kutungamirirwa nemabhizimisi pakurongeka nekuchengetedza zvinyorwa zvinotsanangurwa mu Federal Law No. 129. Maererano naro, kugadzirira uye kuendesa kwezvinyorwa zvemari, zvichienderana nehuwandu, zvinogona kuitwa zvakananga nemusoro we sangano. Pamwe chete neizvi, mutungamiri wesangano, sezvakaitika, ane mukana:

1. Gadzira chikwata chakakosha chakagadzirirwa kuchengetedza marekodhi.
2. Taurai nzvimbo yeCh. Accountant.
3. Shandura kuverenga kwekambani yakakosha kana nyanzvi pane zvigaro.

Mafomu ematauri emari

Maererano neTe Model Recommendations, sangano rinogona kushandisa maitiro akasiyana-siyana ekunyora mabhizimisi ekutengeswa akaitwa. Inogona kuva:

1. Maitiro eDhipatimendi ekuverengera.
2. Mafomu aripo mumabhandi ezvinyorwa zvakabatana zvinyorwa.
3. Maitiro akazvigadzirira. Dzinofanirwa kunge dzine zvigadziro zvinowanikwa muDare reMutemo No. 129.

Nhoroondo dzeAgabheti dzeUSN

Sangano rakarongeka rakakurudzirwa neMirayiridzo Yakawanda kune masangano ayo kugadzirwa, kushanda kwebasa kana kupa kwehutano kunoitwa nemaitiro ezvigadzirwa zvemichina. Nhamba yose yebhizimisi maitiro pamwedzi haadari zana. Maererano nehutano huripo, huchava hwakakosha kana zvinyorwa zvemari (muenzaniso waro unogona kuwanika munyaya yacho) zvakanyorwa maererano nesangano rega rega rekushanda, zvichienderana nehuwandu hwepurogiramu yezvinyorwa zvebhizimisi zvemunhu webhizimisi. Izvi zvinyorwa zvinogamuchirwa mukugadzirisa kwekutora mutemo wekugadzirisa wehutano.

Nzira yekuratidzira kutengesa

Zvirevo zvinowanikwa zvinorondedzera zvinoreva mabhizimusi anoshandisa ruramisiro yezvinyorwa zviri nyore. Kurongeka, maererano nezvinoitwa nehutungamiri hukuru hwehupfumi, hunoenderana neChirati cheAkaunti. Kubhadhara kwezvinhu zvisingaoneki uye zvinhu zvakasarudzwa zvinoitwa zvakasiyana muzvinyorwa zvenyaya. 01. Kukanganiswa kwemhosva pasi peS OS neNMA kunoratidzirwa muchikwangwani. 02. Kuwedzeresa kwezvinhu zvakagadziriswa kunogadziriswa maererano nehuwandu hwegore negore hunobva pane zvakashandiswa musangano:

1. Kutengesa nzira.
2. Iko kuwandisa kwemari, iyo inogamuchirwa mune zvakarongeka.
3. Kuwana (kutanga) mari yeAs.

Kunyora Nzira

Maererano nehurongwa hweHurumende yeMari Nha. 65 yeSeptember 3, 1997, kubvira muna 1998, kuverenga kwekuderera kwemasangano kunoitwa mune imwe yenzira ina:

1. Nzira yekunyora kubva mubhadharo maererano nehuwandu hwezvinhu (mabasa, mabasa).
2. Nzira yepakati.
3. Nzira yekuderedza zvakasara.
4. Nokunyora kunze kwehuwandu hwehuwandu hwemazana ehuwandu hwemakore ose ehupenyu hunobatsira.

Sarudzo yakasarudzwa inoratidzirwa nebhizimisi mubato rekuburitsa kwegore rinotevera.

Chiitiko Chinokosha

Inofanira kurangarirwa kuti, maererano nezvinodiwa muchitsauko 2 cheMitemo inoronga kuumbwa kwemari yekugadzirwa uye kutengeswa kwezvinhu zvinotengeswa (mabasa, mabasa) anowanikwa mumutengo wekutengesa, uye nzira yekugadzirisa migumisiro yemari, izvo zvinoratidza mushumo mutero, Uye mitero yekudhura kwevakawanda inotarisirwa kugadzirisa zvakakwana kushandiswa kwezvinhu zvakasarudzwa. Nhasi, Mitemo Yakasiyana, inogamuchirwa neHurumende yeMari, iri kushanda. Nokudaro, kana uchitaura kune mutero, zvakakosha kugadzirisa chikwere chemari inotengeswa nehuwandu hwekuwandisa zvakanyanya kuderedzwa, maererano nenzira yekuverenga inoshandiswa nesangano.

Nyora-kurega

Pamwe chete nemiganhu yakakwana yekuwedzera, sangano, umo kuendesa kwehuwandu hwemabhuku ekugadzirisa kunoitwa kunoitwa pasi pemaitiro akareruka, sezvakaitwa kare zvakare kuwedzerwa kukwanisa kubvisa nenzira yekuderera kwezvikwereti kusvika 50% yehutano hwepakutanga hwezvinhu zveS OS zvine hupenyu hwehupenyu hwemakore anopfuura matatu. Pamusoro pokusiya basa, iyo kunyorwa inogadziriswa kuburikidza nekambani 02, sezvakakurudzirwa mberi neAractives. Zvisinei, munyaya ino, kune tsananguro muMutevedzeri Mazano. Inoti apo iyo OS inotengeswa, yekutengesa mari yakanyorwa pane chikwereti. 99 "Kurasikirwa uye pfuma." Mazano pamusoro pekutsvaga kwemigumisiro yavo yezvemari mumabhuku ezvinyorwa zvavo, izvo zvinoratidzwa muchipo, kwete.

Capital investments

Kuenzanisa kwavo maererano nemuenzaniso wekurudziro inofanira kuchengetedzwa uchishandisa nhamba 08. Pasi pemari yekubhadhara. 08 uye chikwereti ac. 01 (90, 52, 51 nevamwe) inoratidza mari yekuvaka kana kugadziriswa kwezvinhu zvakasiyana zveS OS pane zvinyorwa zvevatengesi nevatengesi. Nechikwereti. 08 mumutengo we inv. 01 iyo mari yakanyorwa yakashandurwa.

Zvigadzirwa zvekugadzira

Vanoverengerwa munyaya 10. Zvinoshandiswa kuti zvinyorwa zvekuverengera zvegore pamusoro pezvinhu zvakagadzirwa zvinoshandiswa uchishandisa nzira yakaenzana inowanikwa. Kubhadhara kwekugadzira zvinyorwa kunokurudzirwa kutungamirirwa nemitemo yakakodzera (PBU 5/98), yakagamuchirwa neHurumende yeMari. Kugadziriswa kwemari, iyo inosanganiswa nekusunungurwa uye kutengeswa kwemabasa, mabasa, zvinhu, zvinoitwa uchishandisa inv. "Iko huru yekugadzirwa" (20). Inotsanangura zvose zvinoshandiswa nemhando dzakasiyana-siyana (kuderedza, zvigadzirwa, mubhadharo, nezvimwewo), zvinhu zvinongororwa (zvinogona kuva mari yebhizimisi rose), rudzi rwezvinhu (mabasa, mabasa), zviitiko zvekugadzira, vanhu vane mutoro nezvimwe zvakadaro. Sangano rinogona kunyora mari yekuda mari yakawanda mwedzi mumwe nomumwe pamutengo wezvinhu (mabasa kana mabasa) anotengeswa muhupo hwemamiriro ezvinhu akachengeterwa mari.

Kubhadhara kwezvinhu zvakagadzirwa

Iyo inoitwa pa sc. 41 "Mafuta". Panguva imwe chete, zvigadzirwa zvakatengwa zvekutengeswa kwekupedzisira zvinotarisirwa pamutengo. Uyezve kuregererwa kwaro kubvisa mari inoshandiswa kuburikidza uchishandisa nhamba yakakosha yebhadharo nzira. Kubhadhara kwekushandiswa kwemabasa, maitirwo, zvinhu uye zvimwe zvivako, pamwe nekugadzirwa kwemigumisiro yemari yekuti kutengeswa kunoitwa kuburikidza nekuisa. 90 "Kutengesa". Zvisungo zvose zvinoratidzwa mu invoice. 58. Panguva imwe chete, kuongorora kugoverana kunobata nguva pfupi (kusvika kune rimwe gore) uye nguva refu (inopfuura gore rimwe) zvabuda. Mhedzisiro yemari uye kushandiswa kwavo, maererano neshoko 18 reMitungamiri yeMitemo, inogona kuverengwa muCh. 99 "Kurasikirwa uye pfuma." Mugore rose, sangano rinonyora: pane chikwereti nemigumisiro inowedzera, mari inoratidzwa, uye kubhadhara kunoshandiswa.

Zvimwe mirayiridzo

Pakupera kwegore pamusi wekubika pamusoro pemari yakashandiswa, purogiramu inoderedzwa. Nhamba yakagamuchirwa inotumwa kune sc. "Kurasikirwa kusina kuwanikwa (kuchengetwa kubhadharwa.") Kare, mabhizimisi paPaul Purpose Fund akashandisa mari kubva kuimba yekuongorora, kukosha kwezvinhu zvinokosha zvakagamuchirwa pasina mari, uye zvimwe zvimwe zvigadziriswa pfuma. 83 "Mamwe mairi".

Methodology uye sangano rekuverenga

Kugadziriswa uye kuendeswa kwemashoko ezvemari zvinowanikwa kuburikidza nekushandura mabhuku erejista. Izvo zvakagadzirirwa muMutevedzeri Mazano uye ndezvi:

1. Nhamba-mafirimu fomu yekuchengetedza mabhuku kumasangano ebhizimisi nemabhizimisi maduku.
2. Simplified system.

Nzira yekutanga inoita kuti zvive nyore kuchengeta zvinyorwa. Mashoko ekupedzisira uye pamwedzi pamagetsi ezvigadzirwa anotumirwa kune General Ledger. Nhoroondo dziri mairi dzinovhurwa muhutano hwembare dzinopiwa kwavari muurongwa hwebasa. Bhuku guru nderokuti rinodikanwa pakugadzirisa kwemashoko edzimhosva iripo, kushandiswa kwehuwandu hwekubika, kutarisana pamwe chete kwezvinyorwa zvakaitwa. Iyi gwaro, pamwe nemagazini-warrant, inopa tsamba yakazara, yakazara pamutero uye chikwereti pane imwe nhoroondo yekugadzira. Neichi chimiro chekuverengera, nhamba yezvinyorwa zvekunyoresa mabhuku zvakaderedzwa. Izvi zvinokonzerwa nekuti mamwe mabhizimusi-mabhizimusi mabheti ane zvese zvinodiwa.