Paper chikwereti: tsananguro, mamiriro, mashoko, zvinhu uye wongororo kukura

With kukura rwezvemabhengi hurongwa akatanga kuonekwa itsva Billing hurongwa. Mumwe wavo - bepa chikwereti. chibatiso ichi hachisi chete kushandiswa mubhizimisi mudziyo rinounza mari, asi senzira muripo. Nyaya iyi ichakurukurwa riri pamusoro yechipiri bhiri mabasa.

mwoyo

sangano Chero riri kunotozongoita kungori kudikanwa vawane vakakwereta mari iri pfupi kushandiswa. With kukura chikwereti ukama mabhanga vakatanga kupa mhando itsva zvikwereti. Wevimbiso manotsi - chigadzirwa kutengeswa haisi itsva, asi hazvina kukwana Inoziva kuvashanu. The kutengeserana kunobva mureza pamahombekombe chikwereti. Ndizvo mari hautorwi kubhengi nhoroondo, sezviri chimiro Central Bank.

The kambani unobata bhiri kuitira kuti chikwereti. mureza nzira pakati vanyorwa kutengeserana: sangano achikumbira dzakavamba magwaro uye mishumo zvemari. Pashure zvakanaka sarudzo iri chibvumirano kuti bhiri chikwereti. Ndiye anenge chose makopi zviri mureza chibvumirano, kunze chete chinhu. Kana chinangwa kukwezva munhu kwakajairika chikwereti kuripwa pakugadzira zvinhu, midziyo, chemhosva kuti chikwereti kuna muhoro, ipapo panyaya wevimbiso inodaro chinangwa kutengeserana ndiko kutenga chikwereti kuchengetedzeka pakati kubhengi. Chibvumirano kuti rubatso sezvo mamwe rubatso kana murege kuva. Mushure kusaina mapepa acho kuti sangano rakavhurika chikwereti nhoroondo.

gadzira

Munguva kushandiswa chikwereti kubhengi Transfers mari nhoroondo mukwereti. mari iyi pakarepo debited kuti kutenga zvikwereti zvokutsinhanisa, kana chibvumirano kuti anenge kuti bhanga anogamuchira kodzero kutungamirira debiting mari. Kana payer pachake anofanira kupa mari kuti achisimbisa kuchinjwa mari. Kureva, nhoroondo kuzarurwa chete kusangana zvinodiwa Central Bank. Shandisai mari kwete chinangwa chahwo hazvishandi. Wiring kuti vashandi kubhengi wacho. On huchashandiswa anaro wokutanga anokwereta yakaratidza.

inoverengeka Central Bank vanogona wakabudiswa pasi chibvumirano imwe. Yaipedzerwa mabhiri zvose zvinofanira kuva akaenzana chikwereti uwandu. Anosiyiwa ndivo zviitiko apo chibvumirano anopa kuunganidzwa okuwedzera mari.

kushandiswa

Kazhinji, bhiri kuti kutenga mari kuti bhizimisi. Anokwereta zvakakwana kuisa tsigiro nezvokudzivirirwa abhadhare chikwereti kuna ishamwari yake. In bhiri pane muridzi itsva. Security anouya wechiGeorgian. Asi chinofanira fadza mukwereti hakufaniri. Pasinei specificity ari kutengeserana, mari kutiitira ari wevimbiso chitsamba chikwereti. The kupedza mumusha macho chesungano. Hazviwanzotora kupfuudza 6 mwedzi.

Term bhiri mubhadharo anogona kusapfuudza kukura ari chikwereti kune vaifanira vhiki mbiri. Izvi zvinofanira munyaya Masvomhu. Kana mudziyo chinopiwa aripe pachine, ipapo ucharipirwa haisi pane ndima uye panguva imwe dhisikaundi. Izvi zvakare mumatauriro mutengo kuti achava yakawiriranwa kugarwa pakati mukwereti uye womunhu anomukweretesa.

MUENZANISO 1

The anokwereta akagashira rugwaro chezita ukoshi mamiriyoni 1 rubles. Huwandu ake mitoro kubhengi ndiyo mamiriyoni 4,7 rubles. The kukura chikwereti, kuguma musi 03.15.16 misha pakati mukwereti uye akakweretesa yainorongwa nokuda 28/09/15 panguva kurapwa kubhengi womunhu anomukweretesa awana kuti pakagadzwa 28/09/15 achidzorerwezve wevimbiso chinyorwa ari dhisikaundi 11%. Presenter akamuka maoko angu pamusoro kwete mamiriyoni 1 rubles., Uye 890 zviuru. Kwiza nechekuzasi. Zvakaenzana kunoderedza anokwereta kuti mitoro: 4.7 - 0.89 = 3.81 mamiriyoni rubles.

Masvomhu akafanana vakatakudzwa kubva munyika hochekoche varidzi. The pedyo yakawiriranwa upenyu, chikuru mari achabatwa kufungwa.

mamiriro

Kuzvibvuma Credits kutakura mhando nhatu pangozi: chikwereti, chimbadzo, uye kutyisidzirwa shoma liquidity. Kuderedza navo, mari zvikoro vane zvinodiwa kuti vatengi:

• kupa rubatso (rubatso) mu chimiro zvisungo ose ehurumende chikwereti (kana zvimwe marketable kuchengetedzeka), uwandu, pfuma uye midziyo;
• kushanda panguva kusaina chibvumirano kupfuura gore;
• nguva dzose aibuda mari iri munhoroondo.

rakapa wevimbiso zvikwereti katsamba nemabhangi kuti gore kusvika mumwe pa 6-10% chete Implementation idzi pasipasi zvinodiwa.

zvakwakanakira

• Paper mbiri isingadhuri kupfuura kwakajairika chikwereti. Kunyange zvazvo kwema kunyoresa nzira zvazvingava akafanana pamusoro zvikwereti kwakadaro kazhinji asingasviki 10%.
• The chikwereti kunoita iwe kuti mari kunyange kana paine kunoshamisa maruramiro nhoroondo.
• Chokwadi chokuti mutsividzo chikwereti akabudisa endorsements pamusoro gwaro. Izvi zvinooneka kunoderedza nyaya dzemapepa.

kutadza

• Kwakaderedza uwandu vari zvaizopedza nokuda chemhosva nokuda wevimbiso manotsi panguva dhisikaundi.
• Vanofanira kutungamirira pamwe nokutengesa mukana mutsividzo pakati wevimbiso manotsi uye zvemupiro kutengeserana, kureva, aine chiratidzo-up zvichaita zvaizopedza Central Bank.

Ngaabvumire chikwereti bhiri

Chikwereti kuchengetedzeka vanonzi Mupi oupfumi zvemari (cq. 58-2). Zvichienderana nguva iro wevimbiso katsamba, mukwereti wacho nepakati papepa kunoratidza akaunzi Central Bank wacho, nokuisa DT 66-2 (pfupi) kana 67-2 (kwenguva refu kubhengi zvikwereti). Amount dzinounzwa nokuda kwokuripirwa zvikwereti akanyorwa kure mu DT 91-2 "Zvimwe mari".

MUENZANISO 2

Company akapiwa pfupi wevimbiso chitsamba chikwereti kubva kubhengi kuti 500 zviuru. Kwiza nechekuzasi. kwenguva kwemwedzi mitanhatu pa 5.5% pa annum. Kubhadhara mubereko rinoitwa zvienzane Yakabudiswa pamwe mutsividzo pamusoro wechikoro: 500 * 0.055 = 13.75 zviuru rubles .. mari iyi zvinoratidzwa chizvidavirire wiring DT91-2 CT 66-2.

mutero

In Art. 167 Tax Code anoti kuchinjwa wevimbiso manotsi kuti mutsividzo kuti VAT mutengesi chikwereti anofanira dzaona chete panyaya kuripwa Central Bank kana ayo kuchinjirwa kune taxpayer kubudikidza tsigiro. Kuwana bhiri kuburikidza bato wechitatu anonzi kuva Implementation, sezvo mutengi kuti vaitire sangano agumisa vasingazenguriri.

MUENZANISO 3

Mutengi LLC nokuti akaripira nhumbi pamwe Company wevimbiso manotsi yakatengwa muna davi Sberbank. Vakatengesa kushanda ainge atumirwa kwenhumbi dziri uwandu 18 zviuru. Kwiza nechekuzasi. (VAT 10%). By zvakaenzana mutengi akapa bhiri. Kubva epamutemo nemaonero, OOO mitoro kubhadhara zvinhu apera. Company murege kuratidza kuchengeteka nhoroondo receivable ndizvidavirire.

Mari haisi chikwereti mutengesi. Muchiitiko chino, ndizvidavirire bhiri zvaifanira mumatauriro nhoroondo 58 iri chitsama mari yayo kutora, kureva mari zvigadzirwa nengarava. Munguva Ogtagorcvac kubva mutengesi akaita Postings dzakadaro:

DT62 KT90-1 "Revenue" - 18 zviuru rubles .. - kwakaratidza kutengeswa nhumbi kambani.

DT90-3 "VAT" KT68-3 - 1,636 zviuru rubles .. - mhosva VAT.

DT58-2 "Zvikwereti of Central Bank" KT76-3 "misha vamwe mari" - 18 zviuru rubles .. - chigamuchirwe discounting.

DT76-3 CT 62 - 18 zviuru rubles .. - bhiri akabhadhara nengarava zvigadzirwa.

Features

Mabhiri mutsividzo pamusoro chikwereti inopiwa kuti VAT nokuti yakatengwa zvinhu rinowanikwa kwakavakirwa kutakura kukosha kuchengetedzeka. Nengaidzo hurimowo kutenga Mari bhiri. The chaiko mutengo angave akasiyana aizviti ukoshi. Kana zviri kupfuura kutakura mari, ari yaanobhadhara kuti VAT pahwaro kuti mutengesi nyaya.

kufamba mari

Pane chikuru Mufungo kufamba zvikwereti maviri. Ngationgororei navo zvizere.

Abvuma pamusoro mutengi uye nokutengesa ari kutengeserana mari, mubhadharo mazwi counterparties kuzarura nhoroondo mubhengi yaiva chete guta, uye kugumisa munhu tripartite chibvumirano. Mutengi anowana pfupi-izwi wevimbiso katsamba mu chitsama kutengeserana, akaiisa pamusoro dhipoziti uye zvinogumbura nayo. Pamusoro kuvakwa kutengeserana rubatso yabviswa, uye mari dziri zvaitambidzwa nezvenhoroondo nokutengesa wacho. Kana muitiro pakutevedzera ngaakuitirei aratidzwe kutyorwa, pashure anokiyinura bhiri kuchagara mutengi. Security hazvigoni vaziva kubva dhipoziti pasina mvumo yavose vaviri. Saka mutengi iri insured nokuda debiting mberi purogiramu, uye mutengesi - kubva asiri kuripwa kutengeserana pamusoro kupera.

Kushandura ezvinhu yapfuura urongwa. Nhoroondo nyaya rakavhurwa mapazi bhengi mumaguta akasiyana. Anotenga achagadzirira munhu refu wevimbiso manotsi chitsama kutengeserana, zvakanyorwa kuzivisa nokutengesa uye anopa mvumo kushandura zvikamu zvichiguma kuchengetedzeka pamusoro vachengetwe nhoroondo. Bank Provider chokuita mutengi ndechokuti sangano kuzosimbisa chokwadi ichivharira zvikwereti. Pamusoro kuvakwa kutengeserana kuchengeteka kukiyiwa uye achaita ashandurire kufungawo nokutengesa wacho.