PBU 4/99 "Accounting Mitsara masangano": sezvamunoita, kugutsikana, chinzvimbo uye kuti

Makambani ari mamiriro sangano repamutemo, maererano mitemo Russian, vanofanira kuchengeta zvinyorwa. Mumwe mukuru zviri pamutemo mabasa yokudzora muitiro - PBU 4/99. Ndezvipi zvinokosha? Chii chinofanira kuva chimiro rokuzvidavirira magwaro maererano nemitemo kuti ngadzirambe dziri ichi normative chiito?

Chii mutemo PBU 4/99?

Vaiona tsime mutemo kuisa wokufambisa Bazi Finance Order № 43n, yakabudiswa July 6, 1999. Chiito ichi normative iri semhosva yakakura Regulation. zita rake azere - Accounting Regulation "Accounting Organisation" (PBU 4/99).

Sei kudiwa yakakodzera tsime mutemo? murau uyu inorondedzera marongerwo methodological nenheyo kuitisa mabhizimisi rokuzvidavirira.

Utongi vaiona tsime mutemo unoshanda zvose zviri pamutemo masangano, kunze mabhanga, uyewo mamiriro matunhu neminisiparati ezvirevo. Uyewo PBU 4/99 haigoni kuiswa, kana mashoko emari dziri kunotangira zvavakanga vachida kuita kuti munyika kushandiswa, kuitira kuti kupa Statistical nhau uye chizvidavirire magwaro zvebhizimisi masangano mapato vanofarira nenzira isina nokudzorwa Order of Bazi Finance № 43n zvakananga.

Gwaro iri mubvunzo harifaniri kushandiswa mukugadzirwa:

• Achinyora akaumba hozyaystvuschim nyaya dzakawanda zvinangwa uyewo nokuda nhamba rakanyorwa nevanhu nemasangano;
• ruzivo wakagadzirirwa nokuda rwezvemabhengi sangano, maererano mitemo zvinodiwa, kana zvimwe inopiwa yoga mitemo.

Zvinogona kucherechedzwa kuti kuMudzidzisi mitemo kunobva vangava vakavhiyiwa zvakananga Bazi Finance kuti:

• mamwe nyaya siyana, uyewo nhungamiro ivo;
• rinokosha nhau nzira kuti madiki uye maNGOs;
• kutanga mitemo kusikwa Consolidated nhoroondo, uyewo mapepa kana kuchinja mamiriro kambani.

Nokudaro, vaiona ndozvakajairwa - ichiita mabasa akawanda, kuva kumbonyanya yakafara wenharaunda yaitongwa kunobva.

Vaiona tsime mutemo anovamba dzakatevedzana tsanangudzo, icho chinhu chinodiwa kuti kuomerera emakambani pakugadzirwa mashoko.

Tsanangudzo PBU 4/99

Tiri kutaura tsanangudzo mazwi akadai:

• nhau zvemari;
• kuti nhau musi, nguva;
• user.

Mumamiriro Mitsara zvemari, maererano zvokudya PBU 4/99, zvinonzwisiswa chimwe zvemukati yemakambani hurongwa ruzivo pamusoro zvemari nzvimbo chekambani, uyewo pamusoro migumisiro upfumi basa wekambani, akambochera pahwaro mashoko izvo zvinoratidzwa ndizvidavirire.

Pasi nhau nguva iri PBU 4/99 zvinoreva nguva mukati izvo akakodzera mhando nhau inofanira kuumbwa mukati sangano. Pakazosvika nhau musi kwaireva, uyewo, musi sezvo iyo sangano kunodiwa kupa mashoko.

Chimwe izwi iri kutaurwa iyi zvakanaka bhuku - inodzidzisa. Under zvinoreva zviwanikwa vanhu vakadaro kana kuti masangano kuti vanofarira kuwana ruzivo pamusoro zvebhizimisi masangano.

The PBU 4/99 "Accounting nhau sangano" anoratidzwa ne murwiyo kuMudzidzisi mapepa ari zvebhizimisi, uyewo zvinodiwa izvozvo. Ngationgororei navo.

mashoko Kuronga

Maererano zvokudya PBU 4/99 "nekurangarira masangano kuzoudza", yemakambani ari mashoko emari dzinosanganisira:

• Zviyero;
• vanotaura, ukaramba Zvakawanwa Nokurasikirwa;
• chinokosha Chikumbiro kuti jira;
• rinotsanangura chitsamba;
• muzviitiko zvaitaurwa mutemo - the wevanoongorora akaunzi Mushumo.

Uyewo, vaiona tsime mutemo anovamba siyana zvinodiwa kuti ndizvidavirire zvakasimba nhau. Ngationei kudzidza navo.

Documents Tinofanira

Maererano PBU 4/99 "Accounting nhau sangano", zvinyorwa kuti aumbe zvino vanofanira kuratidza zvakarurama uye aida kuzara kunzwisisa mamiriro yebhizimisi, migumisiro hupfumi mabasa makambani, nezvemaitiro upfumi chokupika kambani.

Mukuru yokuona nayo kukwana uye rakarurama haberleri - pawakaperera nezvirevo zvawo, wakaiswa mirau iyo vanogamuchirwa nokuda rainyatsoigona simba. Kana paumbwe kuMudzidzisi magwaro kwakaratidza kushaya zvimwe data, kambani anofanira kuti nhau waida mamwe zviratidzo, tsanangudzo.

Mune imwe nyaya zvakanyanyisa PBU 4/99 anobvuma muchiitiko ichi, kambani anogona tsaukai yakasimbiswa dzemunharaunda, kana parameters zvakakodzera kuwana chinangwa zvikonzero hazvibviri.

Information kuti inounganidzwa mukufamba basa paumbwe mashoko, zvinofanira kuva kwavakarerekera. Chikumbiro chacho hazvifaniri kukanganisa zvisarudzo nomazvo vanhu vari kunyatsoongorora zvabuda zvemari.

Chinonyanya kukosha zvinodiwa kuti mashoko wezvemari repamutemo - zvinofanira kusanganisira zviratidzo anoratidza migumisiro remapazi ose awo, mumiririri mahofisi, uyewo nedzimwe nhengo, kusanganisira avo kuti nevachena mwero machira.

The kambani anofanira nechokwadi kuti chinonyanya kukosha kuMudzidzisi zvokudya Accounting "Accounting Organisation" (PBU 4/99), inova mberi paumbwe gwaro, kufungisisa chamazuva ose sechivako chimiro umo ngadzirambe yemagazini zvakasiyana kwenguva. Marudzi magwaro anoshandiswa sepokutangira vaigadzirira pakuenzanisa papepa, kugadzirira Purofiti uye Nokurasikirwa, uyewo kureva zvinyorwa zvavo kunge zvakadaro kuramba. Vari pasi kuchinja mune asina mhosva. Somushonga - kana kushandura chimiro zvakasimba. Nokudaro sangano anofanira nokuchinja yakakodzera kupembedza yoga tsananguro yokufudza, uyewo mushumo kufungisisa Zvakawanwa varasikirwa.

Financial nhau, uye ayo akafanana uye kugutsikana (Accounting Regulation PBU 4/99 rine kuMudzidzisi mitemo) rinofanira kuumbwa kufungisisa chamazuva maitiro zvakasiyana kwenguva. Kana kusabvumirana pakati nhengo vasabatwa Data akaundendi anogona kuita zvakakodzera kuchinja kuti parameters siyana. Muchiitiko chino, mashoko pamusoro zvakakodzera kuratidza, kunze pachiyero jira tichiratidza zvavakawana uye Kurasikirwa yacho vachida.

A kuratidzwa zvoupfumi zviratidzi ari mashoko vari: nuances

Pane zvinhu zvinoverengeka nuances kuti unhu Kuda kutamba ari Mitsara nemari inokosha zviratidzi - ivo anopa gwaro "Accounting Organization" PBU 4/99. Muchidimbu pamusoro pavo vari zvinotevera. Zviratidzi pakati yesangano, munataisireva, nefuma uye mari yacho kambani inofanira airatidza choga, kana vanokosha kwazvo zvakavimbika tinyatsonzwisisa kuitika kambani. Uyewo, zviratidzo izvi ringaratidza, kunze pachiyero jira, kana havasi kukosha kuongorora mamiriro bhizimisi.

Achinyora zuva uye gore

Maererano vaiona normative bhuku iri paumbwe boka chizvidavirire magwaro kunofanira kuyeukwa kuti pachiyero jira musi anofanira aionekwa rokupedzisira karenda zuva nhengo kumwedzi. The kushuma Gore rinoenderana nguva kubva 1 January kusvika 31 December. Rokutanga nhau gore rimwe sangano idzva - nguva kubva musi vanyorwa kambani kusvikira 31 December. Kana boka akasikwa pashure October 1, rokutanga nhau gore, nokuti rinoenderana nguva kubva musi kunyoresa vari ehurumende miviri kusvikira 31 December, gore saka rinouya.

Accounting Mitsara: Other zvinodiwa

Funga zvimwe zvakakosha zvinodiwa kuti paumbwe mashoko nemari PBU 4/99. Saka, zvinofanira kucherechedzwa kuti mumwe nomumwe yenhengo dzayo - akazodzikama jira, uye kuwedzera kwavari, wevanoongorora akaunzi Mushumo - zvinofanira kusanganisira:

• zita;
• nengaidzo papepa musi kana nguva iyo nhau inopiwa;
• zita boka nokupa zvinyorwa;
• ruzivo pamusoro pamutemo chimiro bhizimisi;
• Format kufungisisa waivako nhau.

Order achibvumirana kuti Accounting Regulation "nekurangarira Organization" PBU 4/99 kunoda maakaundendi kugadzirira mapepa:

• muna Russian;
• dzinoratidza mukufambisira rubles.

The akakodzera Nhoroondo inofanira vaipupurirwa ne:

• musoro akasimba;
• mukuru akaundendi kana zvimwe mushandi pakutevedzera masimba kuitisa kuti ndizvidavirire.

nepakati papepa mamiriro

Zvichava kubatsira kudzidza maumbirwo magwaro maviri kiyi mashoko zvemari - nepakati jira, uyewo nomushumo inoratidza chekambani purofiti uye kurasikirwa. Tinotanga yokutanga kunobva.

Tsauranisa pepa rine zvinhu uye munataisireva. The tsamba Nhamba zvaizobatsira upfumi mamiriro boka pa pachiyero pepa musi. Kana nekambani zvinhu uye munataisireva zvinofanira Classified iri pfupi uye refu. Boka rokutanga rinosanganisira avo vane nguva asingadi kupfuudza mwedzi 12. To rechipiri - Asi avo anogona kuregererwa achisungirwa bato mukati memwedzi 12 pashure kusaina chibvumirano uye gare gare.

Urongwa mushumo

Akatevera kukosha Gwaro - mashoko iyo inoratidza mabasa mari aya. Kushandisa bhuku iri zvinogona pave, Inter Alia, kupatsanura mberi kwakavakirwa PBU 4/99 "Accounting Organization". Gwaro iri mubvunzo anofanira kuratidza zvoupfumi mabasa boka panguva nhau nguva. manhamba Key mariri vane ukama, saka kuti mari uye mari kuti dzinoiswa sezvo kuipa, uye vamwe.

Notes kuti Balance Sheet uye

Chimwe chinokosha mhando anopa akabatanidza mashoko chekambani zvemari - tsananguro Notes kusvikira pachiyero jira mashoko tichiratidza chekambani purofiti uye kurasikirwa. Relevant yakabvumira kugadziriswa kwemutemo wekuita inoitirwa kuzivisa mashoko anoenderana nekambani chizvidavirire mitemo uye kudiwa achivaratidza wekuongorora zvakavimbika tinyatsonzwisisa zvemari zviratidzi eungano.

Kana raida tsananguro kuratidza zvokutsauka kubva mitemo akabvuma nomazvo nyanzvi kambani kana nhau ndee zvekungofungira vanokonzera kutsauka ichi. Mukuwedzera, kambani inofanira kuratidza mari zvinorehwa pakati zvekungofungira mismatch mutemo Dare kugadzirira mashoko zvemari akaitwa.

Kuwedzera kushuma zvinyorwa vanofanira kuratidza chizvidavirire mashoko kuti chokuita basa sangano, uye pachena kwavari akapoteredza mashoko kunosimbiswa kuti ndizvidavirire. Saka, kuda kuwana munhu hanya zvinyorwa Counts, pakutanga, pamusoro kuwedzera rakavimbika mashoko pamusoro upfumi ezvinhu wekambani.

Essential nzira akakodzera yakabvumira kugadziriswa kwemutemo wekuita kuti PBU 4/99 "Accounting Mitsara masangano" - zvavo zvaidiwa mitemo nemirayiro nechomukati, kana hunodiwa pachishandiswa basa wokuti dzesangano. Zvimwe zvinodiwa mari yaifanira kusiyiwa, kunofanira akanyorwa zvokuwedzera izvi. Saka, kuMudzidzisi zvinyorwa zviri kuva segirazi kumapati vose vanofarira.

Zvinogona kucherechedzwa kuti vaiona gwaro repamutemo anogona kuenzanirana nevamwe inodzora nekurangarira kuti zvavakanga vachida kuita. Panyaya iyi, kuti financier anofanira kuva kukurumidza kuwana akakodzera manyuko dzemunharaunda ari ichangobva edition, uyewo mhinduro, tsanangudzo uye, kana zvakakodzera, nezvakatongwa tsika pakushandisa mugadziriro zvinyorwa izvi mutemo.