Imfanelo zerhafu kuhlehliselwe - yintoni na le nto?

Imigaqo ngokungqinelana ne apho ingxelo yengeniso nenkcitho ukulungiselela iinjongo irhafu kunye nokulungiselela iingxelo zemali, eziliqela umahluko. Kule meko, le mali azinakanwa kwezinye amaxwebhu musani nezo nezinye idibana. Ngako oko, ngokuxela ukuntsonkotha eyilwe rhoqo kuvuka.

PBU 18/02

Esi sibonelelo iye yaziswa ukubonisa umahluko kwiimali ingxelo werhafu. PBU yenza umahluko parameters abasisigxina kunye okwethutyana. I yangaphambili zibandakanya iindleko ingeniso /, ezibonakaliswa accounting, kodwa kuthathelwa ingqalelo xa isiseko serhafu. Bona kwakhona zithathelwe ingqalelo xa kumiselwa zokugqibela, kodwa ayikwazi ukuba ezisisigxina kuxwebhu accounting. Okwethutyana wabhekisela ingeniso / iindleko, leyo aboniswa kwi-akhawunti kwixesha enye ngeenjongo irhafu zithathwa ngexesha lekhefu eyahlukileyo. Ngenxa isenzeko mahluko kukho njengetyala irhafu kuhlehliselwe. Lo PBU kwakhona ibonelela ngendlela ethile ebonisa notsalo kwingeniso. Indleko / ingeniso enemiqathango ilingana imveliso isantya sentlawulo mali kunye nenzuzo accounting. Kwi-hlengiso yalo parameter kuchaphazela asethi irhafu kunye namatyala irhafu Wabagcina kuhlehliselwe, kwakunye umahluko abasisigxina. Isiphumo umiselwa imali leyo ebonakalayo kwisibhengezo.

lwesigama

Kuhlehliselwe liability irhafu - kukuba yinxalenye iminikelo kwi-mali, nto leyo kwixesha elilandelayo kufuneka kukhokelela ekwandeni imali yentlawulo. Ukuze kwenziwe ngobulumko, xa kusenziwa elifinyeziweyo IT. imfanelo zerhafu kuhlehliselwe - oku umahluko yexeshana ezivela xa ungena iingxelo zemali ngokuhlahliswa ngaphezulu kwisibhengezo. Ifomula esetyenzisiweyo ukumisela i index:

IT = izinga notsalo yenzuzo umahluko ixesha.

amatyala irhafu zaqaliswa: akhawunti

Iingxelo zemali zinika inqaku ekhethekileyo apho bubonisa. It cq. 77. Amatyala yerhafu deferred esele eboniswe kwi p. 1420. Ingxelo ilahleko / ingeniso eli xabiso ingxelo kumgca 2430.

SHE

Ukuba umahluko itsalelwa yande izinga lotsalo, afunyenwe imali sele ihlawulwe kwi-mali, kodwa oko kuxhomekeke ekubeni ukudlulisela kwixesha elizayo. Eli xabiso ubizwa ngokuba asethi senziwa. SHE - umahluko HIV phakathi izityholo ngoku, esebenzayo kunye neendleko elinokuvela yesixa ebalwe ukusuka inzuzo. Bhala-off kwalo kwenziwe kwabafundi. 09. Ukuba uphelelo inikwa kumjikelo olandelayo, Ingasekho ingxelo ngayo singabalelwa kwindlela yokusebenza kwaye irhafu - mboleko.

Ixesha Difference (IT)

Oku kumiselwa ngendlela efanayo lowo ngenxa yakhe. Noko ke, eli xabiso kophawu esahlukileyo. Kuhlehliselwe liability irhafu - yimali ezikhokelela ukunyuka ngeentlawulo nebhajethi ngamaxesha elizayo. Ezi iminikelo kuya kufuneka uhlawule kamva.

Okukodwa

Accounting ukuze liabilities irhafu kuhlehliselwe oluqhutywa kwixesha apho nawuphi na umahluko efanelekileyo. Ukuze siqonde ngcono, singakwazi ukuthatha le VAT kwi kweengeniso ekumiseleni ekuqaleni le mali ukuba iminikelo kolu lwabiwo mali kumjikelo ezayo. Njengoko ikamva ezibanjwayo VAT ziboniswe alo. 76. Ngokufanayo IT esisigxina kuphela phantsi kweSiqendu 77.

kulungiswa

Xa inkqubo yokunciphisa okanye ukuphelisa olupheleleyo umahluko lwethutyana kuya kuncipha kwemfanelo kuhlehliselwe. Ulwazi ukuhlaziya nqaku liza alungiswe. Ngentengiso-asethi okanye nabutyala into ngawo babiza ezi mali azisayi kuchaphazeleka yi isixa ezibanjwayo ngamaxesha elizayo. Kwiimeko ezinjalo i-ukurhoxiswa yenziwe nguye. Izibophelelo kuhlehliselwe ezenziwe phantsi ingxelo ngengeniso kunye nelahleko. Bona kubonisiwe cq debit. 99. Kulo mzekelo, cq. 77 kwabalelwa. Ngelo xesha lenzelwa ingxelo kwi inkqubo yokumisela i index ye p. 2420 wangena imali yembuyekezo kunye izinga entsha IT. Xa ufaka imigca ngo-2430, 2450, sebenzisa ulawulo "debit-credit". Ngokuka alo. 09 no-77 le-pay-in ingeniso eziphelayo sisuswe, ngoko amisele umqondiso isiphumo. Iingxelo kule migca ezichaphazelekayo zibonisa ixabiso entle okanye embi (kwindawo yegama). Xa utshintsha oku ngendlela yokwandisa ulwabiwo yenzuzo kuya kuncipha. Kwelinye icala, xa kunciphise iintlawulo landa.

ulwabiwo yangoku inzuzo

Luquka kwimali ehlawulwa mali ngaphakathi xesha lengxelo. Eli xabiso libalwa ngokusekelwe-mali olunemiqathango zengeniso / ngesifo kunye nokulungiswa yayo nezibonisi asetyenziswe ukuyilwa IT, IT kunye neentlawulo ezisisigxina. Kuba izibalo, ngaloo ndlela yokubala elihambelanayo:

VT = SD (LE) PNA + - + PNA SHE - IT.

imodeli ubalo ichazwe PBU 18/02, umhlathi 21. Khangela ukubala echanekileyo kunokwenzeka, usebenzisa enye i ifomula:

TH = ingeniso erhafiswayo ukuba ixesha ingxelo izinga 's iminikelo mali.

Ukuba umbutho na ukunika iintlawulo zerhafu isigxina, umahluko ngokupheleleyo phakathi kwesixa-mali eziqingqiweyo, ebalwe ukusuka ingeniso, kwaye ngoku iza kuba IT - IT. Esi salathisi iza kuchaphazela ubukhulu-mali ngqo.

imfanelo zerhafu zaqaliswa: ngokuthumela

Ukungqinelana isakhiwo ingxelo kunye kwingxelo yengeniso ukujonga ingeniso net kusetyenziswa equation PP = BP + SHE - TNP - IT, apho:

• BP - accounting nzuzo;
• TNP - tax ngoku.

Le fomyula usebenzisa IT ne-IT, ziboniswe kwi balance sheet:

• DB cq. 09 KD cq. 68;
• DB cq. 68 KD cq. 09;
• DB cq. 68 KD cq. 77;
• DB cq. 77 KD cq. 68.

Baya kuba nefuthe kumthamo notsalo inzuzo. Nangona kunjalo, la manqaku musa zinxulumene ingeniso net. Ukubonakalisa indlela eyiyo yokubala notsalo ingeniso kwaye ngaxeshanye ukuyilwa kolwazi malunga lonikezelo yengeniso angabonisa 2 sikhundla. Kokuba, enyanisweni, amatyala irhafu kunye asethi ziye zaba nempembelelo cq senziwa. 99 no 68. Kulo mzekelo, yona igqiba sizibhale kumgca simahla okanye nememorandam ecacisiweyo.

bangazisebenzisa

Njengoko iimfanelo irhafu kuhlehliselwe? Imizekelo iquka a. Masithi umbutho uye waqalisa inkqubo yekhompyutha. Ixabiso le-software - 8 zesithili th .. Ngelo ukusebenzisa ixesha efanayo ngabaqulunqe ezi nkqubo ngokupheleleyo. Kulo mba, umlawuli yenkampani yayalela ukuba babhale-off iindleko zokuthenga i-software iminyaka emibini. Isixa iingxelo zemali iqukiwe iindleko ohlawulelwa. Oku kwavumela ngeenjongo irhafu ukubhala off iindleko zenkqubo ngexesha elifanayo kwiindleko. Ngenxa yoko, kwabakho umahluko ixesha. intlawulo athandabuzekayo ngengeniso kuya kuba ngaphezu kwe yangoku, kwixabiso IT: 8,000 amazinga x igalelo. Ezi ngxelo zemali oku kuza kuboniswa ngolu hlobo lulandelayo:

• Debit cq. 99 KD cq. 68 (09) - intlawulo olunemiqathango;
• Debit cq. 68 (09) KD cq. 77 - IT.

Kulo mzekelo, eli nqaku, nto leyo ibonisa isixa kweentlawulo elizayo, uba imali eseleyo kwisixando sokwenziwa. Yena efunde imali yerhafu ukuba ukuhlawulwa Ukongezelela ngamaxesha elizayo. Bhala-off kuwo ekuveliseni mijikelo ezayo. Kulo mzekelo, inkqubo yekhompyutha abaphumileyo ingxelo werhafu. Ngako oko ke, akukho ndlela uchaphazela iindleko nkampani. Xa accounting, kwelinye icala, bhala-off usebenza kuphela inxalenye ethile yale nkqubo, nto leyo ebangela mali wangoku. Hlaziya ulwazi ngale ndlela ilandelayo:

• Debit cq. 20 KD cq. 97 - inxalenye yeendleko inkqubo yekhompyutha (hayi kuquka VAT);
• Debit cq. 19/04 cd cq. 97 - isixa notsalo of ixabiso.

Kulo meko, ixabiso le ntlawulo-mali iya kuba phantsi kwemiqathango ngakumbi. Inxalenye yokugqibela kufuneka ahlawule. Le ukuthumela wafumana debit ingeniso.