Rakaramba zvakaoma nechiyero - zviri ... Score "zvabatwa zvakaoma"

In upfumi yanhasi, mabhizimisi zvose zviripo pasi mari yakagamuchirwa pamusoro kutengeswa nhumbi, mabasa kana mabasa. Asi nhengo vanhu vanofanira kuvawo mari yavo basa kambani. Nokuti chinangwa ichi pane chinokosha mutsetse pachiyero - zvabatwa zvakaoma.

Zvakawanwa Nokurasikirwa wekambani

Chero kambani kunotanga mabasa ayo kuti vaunze mari. Nhengo kwenzanga inofungidzirwa kuti imwe mari zvokuwedzera, pasinei nokuti vari kushanda pahofisi zvebhizimisi kana kwete. Rakaramba zvakaoma nechiyero - ndiwo mari vasara boka pashure kuripwa zvikwereti zvose kuti bhizimisi uye vashandi vari boka.

Zvisinei, nokuti sangano bhizimisi anogona kupora nokurasikirwa, idzo zvakare basa nhengo munzanga. The Tax Code unokubvumira kuwedzera mambure yesangano iri boka kuburikidza shareholders (vatori), uyewo zvakakodzera mutsividzo pamusaka dhefisiti. Help shareholders (vatori) kunokosha panguva chaiyo apo zvebhizimisi anoita kurasikirwa, nokuti angavatsugudusa kusauka uye liquidation wekambani. Naizvozvo, varidzi unhani kurasikirwa rinowanika sendarama kakawanda nyaya kuzoita mambure yesangano iri vachida.

Tsauranisa Sheet: rakaramba zvakaoma noumhizha sangano

Kuti ajekese izvi zvinoumba kureva urongwa pamusoro ndizvidavirire anoita nzira nokuda kudzora dzemari kumabasa. Maererano ndima 66 PBU rakaramba zvakaoma nechiyero jira -. It kuti guta pachake ari zvakasimba. Hazvina inoumbwa mipiro varimo, uye nokuedza zvavakanga vachida kuita, ari zvakanaka kuva chakaita kukura sangano uye varidzi vahwo. Nemamwe mashoko, wakasara zvakaoma - tsime noumhizha guru haisi zvokunze uye zvemukati mavambo.

The zvichiguma mari inogona kupedzerwa kuparadzira mibayiro pakati mapato kana kuti vari boka muchimiro mamwe guru, mari kana wakaiswa yesangano kuti pakuzadzisa mabasa uye chemhosva zvokurwadza.

Chii zvabatwa mari

Account "rakaramba Tingawaneiko / kurasikirwa" kunodiwa kuchengeta ruzivo pamusoro kuvapo uye kufamba chitsama pfuma kana sokurasikirwa nekambani nepakati papepa.

Zvinofanira kucherechedzwa kuti kunobva kwokuripirwa mari mutero, mutero Zvirango riri pedyo 99 pashure paumbwe zvemari mugumisiro. Rakaramba zvakaoma nechiyero - iri rine kuti kubhadhara mibayiro, kubhadhara kuti mari. Izvi zvinosanganisira kushandisa mambure purofiti.

Kana tichiti kuti mari mutero, mibayiro akabhadhara kubva mumambure mari, zvichireva yokupedzisira purofiti pashure mutero, ichokwadiwo. Zvisinei, chizvidavirire iri pachena akaparadzanisa paumbwe mambure purofiti panguva nhau nguva uye kushandiswa kwayo nokushandisa nhoroondo nezvinyorwa rakaramba zvakaoma kuti mitemo zvebasa zvavakanga vachida kuita.

Kuraswa zvabatwa zvakaoma

Kodzero dzokurasa mambure purofiti ndohwaJehovha varidzi zvebhizimisi, sezvinoratidzwa akakodzera nemitemo. Varidzi kambani vane kodzero kupedza kuramba zvakaoma zvinangwa zvakasiyana-siyana, dzakadai kukurudzira vashandi, rudo, pamusoro mari munzanga mabasa, vakabata zvetsika uye zviitiko zvemitambo, uye zvichingodaro. N. Zvisinei, kazhinji, Purofiti kuenda, kana dividend, kana kuti kuvandudzika uye kukura bhizimisi.

Kubvumira zvinyorwa nokuti nokuisa pamusoro kuparadzira mari ndiwo dzakati varimo ari vachida. Uyezve, vakanyoresa zvinogona kuitwa pachishandiswa mugadziriro mutemo, kana Vakatsunga kutungamirirwa mambure purofiti uye yakasimbiswa dzemunharaunda pakati mari. Chero dzimwe mari yokunzvenga kuda varidzi boka (kusanganisira anonzi mari kwete deductible kuti mutero zvinangwa) kuti debit munhoroondo rakaramba mubereko / kurasikirwa hazvibviri.

Kuparadzirwa mari vakaita pamusangano kwenhengo pagore. Kana sangano allocates mambure purofiti nokuda 2013, wiring kuitwa 2014, apo wakaitwa musangano nhengo (shareholders).

Rakaramba zvakaoma: Balance Sheet uye wiring

Nokudaro, rakaramba mari nechiyero - Inhoroondo tichishingaira-pusa. It chakaumbwa rakaramba (pachisikigo - yakachena, kureva zvichiguma pashure-mutero) purofiti kana kufukidzwa kurasikirwa. Debit nhoroondo 84 akazoita nokururama guru zvavakanga vachida kuita, zvikwereti zviyero ukuwo, inowedzera. Kodzero dzokurasa pamumbure purofiti ndohwaJehovha varidzi zvavakanga vachida kuita. Zvose vamwe zvinoumba mubereko zvakarurama - zvikuru vakasununguka kushandisa, kubva pamazita nzvimbo yaro zvekushandisa paruzhinji. Zvisinei, tinofanira kuyeuka kuti izvi haapi chikonzero pachena zvebhizimisi, yokunzvenga kuda shareholders (Vatori), kuipedzera kuti zvinangwa kwete zvaitaurwa bumbiro nemamwe magwaro zvavakanga vachida kuita.

In Analytical nhoroondo azvidavirire 84 yoga Sub-nhoroondo, kusanganisira "mibayiro dzakava", svinudzai "Allocations kusvika dura guru", "revaluation of Os" uye zvichingodaro. N. Uyewo, rationally, kuti iri yoga subaccounts muverengwe mari (kurasikirwa) nokuti gore uye wakasara Tingawaneiko rapera gore. Uyezve, nhoroondo 84 (somunhu yoga nepakati pepa nhoroondo Chati Nhoroondo haina inopiwa), unogona kufunga kuti mari siyana zvakasikwa kubva mambure purofiti panguva chirongwa yacho zvebhizimisi; inokosha mari corporatisation vashandi Development Fund, etc ...

Rakaramba zvakaoma seinokonzera maindasitiri budiriro

Kufarira kukuru ndechokuti rezvemari kuitira yokurumbidza anopa sezvo chikamu Analytical nhoroondo yoga kuratidza mugove mambure purofiti, iyo inoendeswa kukura kambani. Sezvo chikazozikamwa, kuunganidza yakatarwa zvinhu imhaka yacho (mari), uye zvaida vakanyoresa pamusoro mirayiridzo anokonzera haamo. Izvi wiring kune vasanyanye rakaramba zvakaoma uye ukuru mambure yesangano maturo. The kambani anogona kuratidza nyore kuti yakatarwa yesangano vakanga vawana bedzi nezvinhu zvisingabatsiri pane dzimwe nzira. Ziva zvinyorwa mari zvinogona tichifunga pachiyero mamiriro kuongorora. In Ongororo iyi anobvumawo kuti upfumi dzinoitwa zvikurukuru nokuda mambure purofiti rechipiri - tichiregeredza zvikwereti refu, ari wechitatu - tichiregeredza mamwe payables.

The yakanakisisa nzvimbo pakuenzanisa pepa purofiti

Enterprise nani kuramba zvakarurama mumambure mari, uye kwete bumbiro kana zvimwe guta. Purofiti anogona kukurumidza kupora nokurasikirwa, vakawedzera rayo mugove guru, kana murayiro shoma saizi achawedzerwa kuwedzera mamwe mari noumhizha. The yakakwirira uwandu rakaramba zvakaoma, zvikuru boka atarisana kusauka, uye zvikuru netariro dzaro tarisiro.

84 zvibodzwa zviri mumaoko zveakaunzi

Mukugumisa, zvinofanira kucherechedzwa kuti nhoroondo rakaramba zvakaoma zvachose munzvimbo pamaoko avakuru akaundendi. Hongu, hapana mumwe kunze munzanga, haagoni kusandura pfuma wekambani, asi bedzi mukuru akaundendi iri sangano anoenderana mubereko, yakarurama kukarukureta nedzimwe rakawandisa uye kaviri kupinda mune nyaya. mukuru akaundendi wekambani chete anogona kuudza vadzidzi sei kuita pamamiriro ezvinhu, apo uye sei kutumira mubatanidzwa zvabatwa zvakaoma.