The "guru uye reserves" nechiyero Pepa bhizimisi duku: mutsetse code, sei kuverenga? "Capital uye reserves" nechiyero - zviri ...

madiki, uyewo mamwe yezvokutengeserana boka, vane mamiriro repamutemo masangano vanofanira kuumba mashoko zvemari kwakavakirwa chizvidavirire Data. Zvisinei, akaitwa muna akakodzera mamiriro kuva nhamba zvaunofarira maererano zvekupfakira rokuzvidavirira magwaro. Chii chavanoita kuratidza? Ndezvipi nuances rokuzadza inokosha namatombo anodzidzisa zvemari nhau - mitsetse mu "Capital uye reserves" iri bhizimisi duku?

Chii mitsara ndizvidavirire?

First - zvishoma dzidziso pamusoro ndizvidavirire. Facts nezvazvo achava unotibatsira tichitarisa kunzwisisa zvinetso parutivi mari mabasa chero dzokutengesa kambani.

Above tinoona kuti mashoko zvemari vanofanira kuumba makambani ari mamiriro pamutemo masangano. Izvi zvinokosha nuance nokuti IP, vari, kubva nemaonero mitemo Russian, vanhu havafaniri kutungamirira ndizvidavirire uyewo zadza pahwaro hwayo runoenzanirana nhau evoruzhinji. IP vaite maererano mari chizvidavirire vari kuderedzwa kuti kuchengeta Book mari uye zvekushandisa.

Vachitungamirirwa chizvidavirire mashoko ari repamutemo unonyanyozivikanwa kunzwisiswa somunhu yakatarwa mashoko anoratidza migumisiro remapazi ari gadziriro iri nhau nguva. ruzivo Izvi vanowanika kunyanya nokuda netsika hwakanyorwa chizvidavirire evoruzhinji.

Viewed mhando nhau zvinoreva kiyi mune boka, pamwe mutero zvakanaka uye. Mashoko chakanyorwa mariri, kushandiswa kuongorora mari ezvinhu kambani, tarisiro yacho kukura, kuti yakarurama pamusoro chinokosha zviratidzi upfumi basa, uye mutero nhau. mashoko Izvi zvingava kufarira mamaneja, kambani varidzi, ruzhinji miviri.

The rinokosha muchinangwa nemashoko wezvemari Company, vari pamwe chete zvinogona Lenders uye makambani. Vaya vanofarira bhizimisi iri kambani vachaedza kunzi yakavimbika, kuti vanyatsokwanisa kuongorora dzemari vachida. Pakati avo ndivo nzira zvinogutswa zvakazara, - chizvidavirire mashoko. Unoivhomora uye vanopupurirwa kubudikidza nomazvo nhengo yakasimba, dzimwe nguva - pamwe nezvokupindira nechitarisiko akazvimirira consultants kuongorora papi zvakarurama yazara mune imwe kana chimwe chikamu pachiyero ( "Capital uye reserves", somuenzaniso), zvino chii zvinhu zvinogona nani ari kushandiswa nzira rokuumba nhau .

Kunakisa zvinotisimbisa pasi kukurukurwa - kakawanda. Financial mashoko inogona akambochera kamwe pagore uye zvakawanda - zvichienderana zvinodiwa mumutemo, uyewo zvido mapato vanofarira, dzakadai varidzi uye zvikwereti. Financial mashoko kazhinji yagadzirwa mureza chimiro mvumo pamutemo nezviremera - zvikurukuru Bazi Finance. It akaratidza siyana zvoupfumi zviratidzi: twa kuita nepakati, guru uye matura kambani.

Accounting zvinyorwa anofanira correlated pamwe chikuru zvinyorwa, uyewo evoruzhinji zvinoshandiswa nevanhu zvemari mabasa mumabhizimisi. Chinonyanya kukosha basa iri mhando pasi kukurukurwa haberleri - chinozivisa akakodzera chokwadi, mari kutsiga kambani, kuti ane ichi kana kuti urongwa, simba rinomutsa mari uye mari.

Ndezvipi zvinhu rokuzvidavirira mubhizimisi duku?

Nekurangarira panguva emakambani enzvimbo bhizimisi duku, unogona yekudyidzana kwakasiyana unoenderana pachishandiswa mumabasa svikiro uye yemakambani makuru. Kutanga, zvinokosha kuti funga nzira dzekuziva kuti classifying zvoupfumi sangano kuti madiki. Idzi dzinosanganisira akasimba:

• umo guru mvumo vanopfuura 25% ndiyo private;
• iyo inoshandirwa nevanhu 15 kusvika 100, uye zveminda mamiriyoni 120-800 rubles pagore (kana tsvimbo zvoupfumi sangano duku uye tichimhanya, izvozvo achashanda Micro-emakambani).

The chikuru chinoratidza rokuzvidavirira mubhizimisi duku - mukana kutyaira pawo itsanangudzo format. Zvakasiyana yekudyidzana kubva mukuru Zano ndizvidavirire unosanganisira:

• zvekupfakira pachiyero jira, mari zvabuda, uyewo mafomu siyana kuti mukwanisi pavo;
• kunyoresa muzviitiko zvaitaurwa mutemo wevanoongorora akaunzi Mushumo;
• gadziriro ane tsananguro katsamba pachiyero jira zvabuda zvemari.

Pakati huru zvikamu mashoko mari - "Capital uye reserves" nechiyero pepa. Ichi ruzivo Unit, izvo zvinoreva zvemari kuita, chinonyanya kukosha, tichitarisa dzinoongorora zvoupfumi kunyatsoshanda wekambani. The vakawanda kuitwa chizvidavirire kunoda fanira akauzadzawo. Zvakawanda kunosanganisirawo achizadza chikamu "Capital uye reserves" nechiyero pepa. Izvi ndizvo zvaida chezvinonhuwira yezvokutengeserana yemakambani kushuma, pasinei nokuti itsanangudzo kuitwa chizvidavirire kunoratidzwa vanoverengeka zvinokosha zvatinoda kuti madiki. zvinoti:

• mukana kwete ngaateme kushandiswa kune pachiyero jira uye rinotsanangura katsamba nayo (kana hapana chinangwa vanofanira);
• mukana kwete kusanganisira pamushumo magwaro nhamba zvoupfumi zvabuda mukati mapoka nyaya (kureva, hapana nomutemo kuti tsanangurai parameters munyaya chaiwo).

Kana zvinyorwa, bhizimisi duku anogona kuidya sezvo zvisiri chimiro, isina zvenhoroondo, uye maererano. Zvisinei, kuti vakasimba yakakodzera chinzvimbo uye anova mitemo zvaunofarira kuti anoitwa ndizvidavirire kunodiwa kuti kuyeukwa kuti Kuda kutamba bhizimisi kwema vanofanira kusangana nzira dzekuziva kuti rationality. A yakafanana ushe, nyanzvi dzinokurudzira kutevera uye kuti nhau.

Saka, zvine musoro kure sezvinobvira zvose zvakafanana tsanangurai parameters nomumwe nyaya mukati chikamu "Capital uye reserves" nechiyero Pepa chiduku vachida. Ngatikurukurei muudzame nzira iyo inogona muzadzwe runoenzanirana nharaunda nhau.

Kuzadza "Capital uye reserves" nechiyero: chii mashoko hunoratidza?

CATEGORY "Capital uye reserves" mu pachiyero - imwe chinogumbura ruzivo iyo rinoumbwa 7 mitsetse. Basa akaundendi - nokupinza zvinhu zvakadai:

• kukura mugove guru boka;
• mutengo wayo migove pamusoro kambani kuti vakatengwa pavanatenzi vavo;
• Extension saizi, guta chengetedza;
• rakaramba zvakaoma kana uwandu chokufuka kurasikirwa sangano.

Kukura guru mvumo pakati peboka zvinoratidzwa mutsetse 1310. The kudzidza zvinhu zvake zvakawanda zvinodiwa.

The guru mvumo nechiyero jira: mutsetse 1310

Izvi nepakati tambo ( "Capital uye reserves") ndiko kuti ayere mugove guru, unoenderana kuti raanotaura constituent magwaro zvavakanga vachida kuita. Hazvina basa kuti chokwadi pamusoro haasaruri mubhadharo vamwe havaoni pakati peboka mugove wayo. Kunyange kana mumwe vanoita, pfungwa, haana akaita zvaida mari iri mugove guru - the runoenzanirana ndeuke chikamu "Capital uye reserves" nechiyero jira ndee.

To nemazvo muzadze vaiona mutsetse kushandiswa chikwereti mwero iri nhoroondo 80 inoshandiswa chizvidavirire evoruzhinji. Next, unofanira zveakaunzi kuratidza mashoko akarurama pamusoro kambani pachake mugove.

Own migove nechiyero jira: mutsetse 1320

Kuzadza yakakodzera mutsetse pasi "Capital uye reserves" nechiyero - muitiro kuti inogona dzinoratidzwa zvimwe kuti makambani ari mamiriro SA uye LTD.

Saka joint- aindiumba nhau uye kuratidza mashoko pamusoro payo mumutsetse 1320 inoratidza mashoko oga migove, izvo vakatenga zvakananga kubva yokuisira dzavo. Ltd. kubatwa ruzivo pamusoro kukosha migove mukati guru mvumo, izvo vakaregererwa, uyewo havaoni eungano.

Kuzadza vaiona mutsetse chikamu "Capital uye reserves" inofanira kushandiswa nokuda debit pakuenzanisa Data mukati nhoroondo 81. Zvadaro zvakafanira kuratidza mashoko okuwedzera uye dura guru iri mitsara mari. Ngationei kudzidza nuances ari nzira zvakadzama.

Zvimwe uye dura guru nechiyero jira: mutsetse 1350

Relevant mashoko - rinokosha cho kwaibva akadai pachiyero pepa ( "Capital uye reserves"). Zviri mazviri?

Nezveshoko okuwedzera guta - zvinogona configured muna 3 nzira:

• pamusoro revaluation yemuraudzo yesangano semhosva vasiri iyezvino;
• nokuda mari, zvichiitika nedanho issuance pakati kuchengetedzeka (kana Somuenzaniso, migove chekambani vari mhindu ngozi kupfuura chezita ukoshi), tichiregeredza mipiro pamusoro havaoni - kana ari boka;
• nokuda kuzoita VAT panguva kuchinjwa imwe pfuma iri guru mvumo.

Kuti zvakarurama kuratidza mukufambisira mutsetse 1350 zvakafanira kushandisa mashoko sezvo chikamu mbiri nengaidzo nhoroondo 83 Reserve guta wekambani iri mumashoko "Capital uye reserves". Code mutsetse nechiyero jira, zvakagadzirirwa kuratidza kwakakura zvekuvaka ichi - 1360.

Relevant ruzivo pamusoro muchimiro anobata ari mashoko mari anoratidza kambani, ndine kuchengeterwa mari. Vakawanda - Joint-kudanda makambani, sezvo ivo vari Russia nokuda zvinodiwa mitemo vanofanira kuumba nayo. Reserve Fund JSC chakaumbwa fanira mipiro - mu uwandu 5% kubva mambure purofiti, uye zvakawanda. Kamwe wasvika pamwero waakaudzwa iri constituent zvinyorwa zvebhizimisi, kuti runoenzanirana kubhadhara idzivirwe. Panyaya iyi, kukosha Reserve Fund achava 5% kana kupfuura mugove guru kambani.

Chokwadi, boka anewo kodzero kuumba zvakakodzera mari. Kukura kwayo uye sezvakarayirwa kuchinjwa guta kuti kusika zvakakodzera zvekuvaka rinorondedzerwa basa wokuti sangano.

Kuti zvakarurama kuratidza nhamba Reserve guru nechiyero jira, zvakakodzera kushandisa ruzivo pamusoro chikwereti nengaidzo nhoroondo panozokwana bhokisi 82 mashoko pasi "Capital uye reserves" nechiyero - tambo 1370. It akanyorwa mashoko pamusoro rakaramba mari kambani.

Rakaramba zvakaoma nechiyero jira: mutsetse 1370

Information pakuenzanisa jira mutsetse 1370 inofanira kuratidza yemakambani zvose pamwe okutengesa turnover. Runoenzanirana maumbirwo inogona achimiririrwa purofiti kana kurasikirwa uncoated. Kuitira kuti akarurama Data iri tambo iri mubvunzo, zvakakodzera kushandisa mashoko kubva munhoroondo yenyu 84. Munguva iyi, ungafanira kutamira pachiyero jira debit kana zvikwereti pakuenzanisa nhengo nhoroondo. Cherechedza kuti panguva iyoyo inofanira kuitwa Reformation yekambani nepakati papepa. It anotarisira kuvhara nhoroondo dzakadai 90, 91 uye 99.

Chimwe chivako nechigumbuso inokosha chikamu "Capital uye reserves" nechiyero Pepa bhizimisi duku - tambo 1320. It unoratidza kukosha pachavo migove eungano.

Own migove nechiyero pepa 1320

Information pamutsetse ichi kunombata somunhu vadyi wemari kambani uye boka (kana kambani akatenga vamwe migove kubva havaoni, vanoenda kunze mubhizimisi). Ao vanoratidza akakodzera bhokisi kukosha kuchengetedzeka, izvo vakatengwa varidzi dzavo, Ltd. - migove mukati guru mvumo, vawana kubva havaoni.

Kuti zvakarurama kuratidza mashoko Napamusara 1320 akaundendi zvinokosha kushandisa mashoko ari debit pakuenzanisa munhoroondo mukati 81.

Achinyora bhizimisi duku: vamwe nuances

Saka isu akatarira sei chiduku bhizimisi akaundendi anozadza pakuenzanisa Section III - «Capital uye reserves". Zvichava kubatsira kudzidza mimwe vanoverengeka mamwe mashoko zvinoratidza paumbwe rokuzvidavirira vari boka, iro rine akakodzera chinzvimbo.

mitemo Russian rinobvumira madiki kutanga magwaro yavo iyo mashoko chichagadzirirwa. Somuenzaniso, kana kambani harizadzi mumwe kana mumwe nepakati jira chinhu ( "Capital uye reserves" anosanganisira, sezvo zvino tinoziva, yakawanda mitsetse, uye kwete vose achazadzwa zvino - dzimwe nguva, izvozvo hazvigoni kuonekwa mashoko zvakafanira) , chinofanira kodzero pachinodiwa kubva nezvimiro vari kushandiswa nechinangwa nhau.

Small Enterprise, kushandisa itsanangudzo nzira rokuzvidavirira anogona kushandisa chiremera pasina kaviri mukova. Asi mukana ichi kunofanira chete kushandiswa kana runoenzanirana chizvidavirire zano asingadi kurwadzisa dzokubvisa mashoko zvaida kuti kuzadza munhu mashoko misa zvakadai zvakataurwa mari sezvo chikamu "Capital uye reserves". Pusa nomwero, uyewo yaro twa muzviitiko zvakawanda zvinogona zvakarurama kuzadzwa mu chete kana kudzokorora nyaya dziri akapoteredza kaviri-kupinda nokuda siyana mabhizimisi kwema.

Chimwe zvizere kunozivisa basa zvemari mune zvebhizimisi duku - mukana kuderedza uwandu mabhiri chokuita chakaita zvokugadzirwa. Chokwadi chokuti yemakambani kuti akakura, vanosungirwa kushandisa nhoroondo zvakakodzera zvawanyora, iyo yakatangwa mutemo. At chawo anoitwa intra-nokushanda chati maakaundi. Uyewo, madiki kana ivo bookkeeping chiri kuitwa shoma yakatarwa zvoupfumi kushandiswa, kodzero kushandisa mutemo unoti kuti hombe yemakambani chakaita zvokugadzirwa nhoroondo navo uye kupikisana mubasa urongwa. Zvisinei, iripo inofanira kuratidza zvizere musimboti bhizimisi kwendangariro. The zveakaunzi havafaniri kuva nechinetso sei kuverenga guru uye reserves nechiyero pepa nokushandiswa zvinyorwa zvenhoroondo.

Zvinogona kucherechedzwa kuti makambani akawanda vari tsika haana vaiona mukana nayo kuitira kudzivisa mamiriro ezvinhu umo zvemano ane ruzivo nechigumbuso ari chizvidavirire zvinyorwa asipo mashoko ari chizvidavirire evoruzhinji. Asi kana kambani achivimba kuti neizvi yakadaro inogona kudziviswa, ine kodzero kushandisa itsanangudzo Zano kunyoresa zvoupfumi kushandiswa. Izvi zvinogona kushandiswa Somuenzaniso, rimwe bhuku duku uye haina kuoma mu maumbirwo nhoroondo mubhuku.

pfupiso

Saka, takadzidza musimboti rokuzvidavirira mubhizimisi duku, vaiona chii nengaidzo pepa ( "Capital uye reserves"), rinova chikamu chacho. Yemakambani pamwe yakakodzera chinzvimbo nemhaka mutemo vane kodzero kuramba rokuzvidavirira pasi itsanangudzo zano, uyewo vaunze mishumo kuisa kunyanya kuomerwa evoruzhinji uye magwaro. Asi mashoko rokuzadza pachiyero Pepa madiki chaizvoizvo zvishoma paanopfuura yakakura, nokuti zvinokosha zviratidzi zvoupfumi yakanyorwa nhengo mashoko chinhu chinogumbura. Havadi kusateerera paumbwe kuzvidavirira - chikuru mashoko pamusoro mamiriro ezvemari nekambani kambani.