Impahla: ukuchonga. Imithetho yokuthengiswa kwempahla kunye nezinto eziphathekayo

Sonke emsebenzini sibhekene nenani elikhulu lezinto ezizungezile: izinto zokufunda, izixhobo, izixhobo zeofisi, ifenitshala, izinto zokubhala, kodwa yintoni enye enye ikhona ... Kodwa ezi zinto zibizwa njani ngokufanelekileyo kwi-accounting kwaye yintoni le ngcamango? Ngoko, umxholo wengxoxo yethu yanamhlanje: "TMC: ukucacisa, isisiseko, iindlela kunye nemithetho yokuvavanya kwabo." U qalile?

Ziziphi izinto zeMpahla

Impahla iyimpahla yezinto eziphathekayo, oko kukuthi, ipahla ze-ntlangano ezisetyenzisiweyo njengezinto ezibonakalayo, izinto ezikhoyo kwinkqubo yokuvelisa, ezijoliswe ekuthengiseni okungekho, ukubonelelwa ngeenkonzo. Ngamanye amazwi, yonke into ebalulekileyo ishishini liyimpahla yolwazi. Ukunquma, njengoko ubonayo, kulula. Kwaye abaninzi banokholo, de kube kufikelele ekurekhodweni nasekuhlaleni kwezi zixabiso.

Ngokwe-Federal Law No. 129-FZ kunye neMimiselo ye-Accounting kwi-Russian Federation, imibutho kufuneka iqhube i-inventory ngezikhathi ezithile. Ngokuphathelele le nkqubo, kwaye siya kuqhubeka. Ngoko ...

Inventory kwi shishini: yintoni na kwaye kutheni kuyadingeka

Yiyiphi i-TMC, esiyiqonda ngokufutshane. Yaye yintoni i-inventory? Olu luvavanyo lokufumaneka kwangempela kwezinto eziphathekayo kwishishini. Kuqhutyelwa ngenjongo yokulawula ipropati kunye nemali. Isiphumo sokuphela kwesiganeko kukuthelekisa ibhalansi yangempela yexabiso lezinto eziphathekayo eziboniswe kwi-inventory, kunye nedatha yokuphendula ngexesha lokubuyiselwa kwakhona.

Kuyakwazi ukuqhuba i-inventory epheleleyo okanye ekhethwe yisigqibo solawulo. Ngezantsi siza kuqwalasela imigaqo esemiselweyo yokufakelwa kwempahla.

Sisebenza ngokuhambelana nomthetho

Kwi-accounting and reliable reporting, imibutho kufuneka iqhube i-inventory yepropati yayo, ngexesha apho liqinisekisa kwaye libhalise isimo sayo, ukuhlola nokufumaneka. Isikhathi salesi siganeko kunye nomyalelo wayo senziwa ngumlawuli.

Kukho imeko xa i-inventory iyimfuneko:

1. Xa uqeshisa ipropati, ukuthengisa, ukuhlengwa.
2. Ngaphambi kwengxelo yonyaka.
3. Xa utshintsha umntu onoxanduva.
4. Ukuba kukho ukunqongophala, umlilo, kwezinye iimeko ezimbi.
5. Kwezinye iimeko, ngokwemithetho yeRussian Federation.

Ukungqinelani phakathi kobuninzi bepropati kunye nedatha yokubamba i-accounting efunyenwe kwi-intenethi yokungeniswa kuya kuboniswa kwi-akhawunti kule ndlela:

1. Ukugqithiswa kwepropati kufumaneka, kwaye inani elithile libhaliswe kwisiphumo semali soshishino.
2. Ukungaphumeleli ngaphakathi kwemida yesiqhelo kubangelwa kwiindleko zendalo zemveliso. Yonke into egqithiseleyo imimiselo isetyenziswe kubantu abanetyala. Ukuba abenzi bobubi bengabonakalwanga okanye isohlwayo yabo ayibonakaliswa, ke ukungaphumeleli kubangelwa yiphumo lemali.

Izizathu zoluhlu lwempahla yolwazi

Ngaphambi kokuqhuba i-inventory, umlawuli ubeka umyalelo ngomyalelo we-INVB-22. Yilungiselelwe, njengomthetho, kungekudala emva kweentsuku ezilishumi ngaphambi komcimbi. Kule xwebhu, izizathu zesazisi ziboniswa. Ba ngahluka:

1. Ukuhlola isheke.
2. Ukutshintsha kwabantu abaphathekayo.
3. Ukuchonga iinkcukacha zobusela.
4. Ukutshintshwa kwepropathi yokuthengisa, ukuqeshisa, ukuhlengwa.
5. Kwimeko yeziganeko ezingavamile.

Iintlobo zokuthenga

1. Gcwalisa. Ichaphazela zonke iipropati kunye namatyala eenkampani. Le yinkqubo enzima kakhulu yomsebenzi, eyenziwa kanye ngonyaka ngaphambi kokungeniswa kwengxelo yonyaka.
2. Nxalenye. Injongo yalo kukuhlalutya uhlobo oluthile lweemali zoshishino.
3. Ukhetho. Olu luhlu lwempahla ekhethiweyo, oluchithwa kwizinto ezihlaziyiweyo, zichithwe kwaye zingasebenzi.

Kukho olunye uluhlu. Ngeentlobo zemisebenzi yezoqoqosho zihlukanisa ukucwangciswa, ukulungiswa kunye nokuhlaziywa kwakhona. Ukuziphatha okucwangcisiweyo rhoqo kwishedyuli. Ayilungelelananga - oku kukhangela ngokukhawuleza. Ewe, ngokuphindaphindiweyo kwenziwa kwiimeko zokubaluleka, xa kukho iingxaki ngedatha yetshekhi ephambili, ukucacisa ezinye izikhundla.

Amanyathelo okugcina

Inkqubo yokubala ngokwayo iqulethwe ngamanyathelo athile. Iyokuqala iyilungiselelo. Nantsi yonke into ilula. Olu lungiso lweempawu zokubala, kunye nokulungiselela onke amaxwebhu, ukuhlanganiswa kwezintlu zabantu bonke abathintekayo ngokwezinto eziphathekayo, inkcazo yezindlela kunye nexesha lezehlakalo.

Isigaba sesibini kukuqinisekiswa okwenene kokufumaneka kwangempela kwezinto eziphathekayo kunye nokuhlanganiswa kwezinto zokugcina izinto. Kufuneka kuqatshelwe ukuba izenzo kunye neempahla zihlanganiswa ngokwemiqathango efanelekileyo kwaye ziyimibhalo ebhaliweyo yokubhaliweyo. Ungabhala ngesandla, kwaye ungaziprinta. Kwimeko nayiphi na into, kufuneka ihlotshwe ngokufanelekileyo.

Ezi zixhobo zibonisa ixabiso lezinto eziphathekayo, ubungakanani kunye nenani. Iimpazamo ekuhlanganiseni izitatimende zichanekile kwiikopi zombini. Ukungena okungekho nto kuhanjiswe ngaphandle komgca omnye, kwaye ixabiso elichanekileyo libhalwe ngaphezu kwalo. Zonke izilungiso ziyavunyelwene phakathi kwamalungu ekhomishini kunye nabantu abanokwenene. Kwizinto ezikhoyo , awukwazi ukushiya imigca engenanto (ukuba kukho indawo eseleyo, i-dashes ifakiwe). I-Vedomosti isayinwa ngabo bonke amalungu ekhomishini kunye nabantu abanokwenene.

Ukuba i-akhawunti kwakhona iyenziwe ngenxa yokutshintsha kwabantu abanoxanduva, isenzo ekupheleni sisayinwe ngumntu omtsha onoxanduva lokuqinisekisa izinto, eqinisekisa ukuba uyamkela i-inventory inventory.

Isigaba sesithathu-kubaluleke kakhulu - kukuhlalutya kwezinto zokubala kunye nokudibanisa ulwazi kunye nezinto ezibhalwe kwiirekhodi zeengxelo. Enyanisweni, umahluko phakathi kokufumaneka kwamanani kunye neenkcukacha zengxelo kubonakala. Emva koko iinkokeli zijonga izizathu zokungahambelani, ukuba zikhona.

Ewe, isigaba sesine - amaxwebhu afanelekileyo. Kule nqanaba ukuba iziphumo zoluhlu kufuneka zifakwe ngokuhambelanayo ngokungqinelana nolwazi lweenkcukacha. Abantu abanoxanduva lwezemali abanetyala lokubhalisa ngokungalunganga bayahlwaywa.

Yile ndlela i-inventory inventory eqhuba ngayo. Ukuqulunqwa kwalo mbono kwaye isiseko senkqubo sele saziwa kuwe. Siye saqwalasela izigaba zokubamba okunqwenelekayo ngabaninzi (yebo ngokuqhelekileyo) zonke iziganeko. Kwaye makhe sixoxe malunga noko kufuneka ukuba kubangelwe kwixabiso lezinto eziphathekayo ngokwenene. Ngaba yonke impahla ixabisekileyo? Ziziphi iindlela ezikhoyo namhlanje ukulinganiswa kwempahla?

Izindlela zokulinganisela amaxabiso

Njengoko sele kuthethwe ngaye, i-TMC (ukuchithwa kwe-decoding inikwe ekuqaleni kwinqaku) lixesha elisetyenziselwa ukuchonga iimpahla eziphantsi kweshishini. Ziyakucelwa ukuba zithengiswe kumthengi okanye zisetyenziswe kwimveliso yazo. Kukho iindlela ezininzi eziqhelekileyo zokubavavanya:

1. Uqikelelo lwenqwelwana. Ngamanye, iyunithi nganye yemveliso.
2. Indlela yokugcina isitoko, ngokunye kuthiwa "Okokuqala kwisitokisi - yokuqala kwimveliso" (indlela yeFIFO). Isekelwe ekucingeni ukuba ezo zixhobo ezide kakhulu kwisitokhwe zithengiswa ngokukhawuleza okanye zisetyenziswe.
3. Indlela yokugcina isitokisi, igama lesibini - "Ekugcineni kwisitokisi - kuqala kwimveliso" (LIFO). Uqikelelo lusekelwe kwingcinga yokuba iimpahla ezithengiweyo zizakuthengiswa kuqala.
4. Inkqubo yeendleko eziqhelekileyo. Kule meko, kucingwa ukuba zonke izinto ezixutywayo zixutywe ngokulandelelana, kwaye ukuthengisa kwenzeka ngokungaqhelekanga.
5. Indlela yokuhamba ephakathi. Nanku kucingelwa ukuba ukuhamba kweempahla kuhlanganiswe ngokukhawuleza kunye nokufika kwamanye kwempahla, kwaye ukuthengiswa kwazo kwenzeka ngokulandelelana.

Ukudibanisa iindlela ezahlukeneyo

Kufuneka kuqatshelwe ukuba ngenzuzo yoshishino kunokwenzeka ukuba idibanise zonke iindlela ezikhoyo zokuxabisa iimpahla. Ukuba kukho ama-stocks afanayo kunye namaxabiso ahlala rhoqo, enye indlela ingasetyenziswa. Ngokwenza oko, loo matyala awanqabile kakhulu. Emva koko, ngokuqhelekileyo izixhobo zihluke kakhulu, kuba zisebenzisa iindlela ezahlukeneyo. Iindawo zokuhlala zihlanganiswe ngokweemeko zibe ngamaqela, kwaye nganye isebenza ngendlela yayo. Unquma ukuba yeyiphi indlela ongakhetha ngayo, into ephambili kukuba ichanekileyo kumgaqo-nkqubo we-accounting.

Kule nqaku, sixoxile ngendlela indlela yokubala ifunyenwe ngayo, yiziphi iindlela ezikhoyo zokuxabisa ipropati yenkampani, yintoni na kutheni i-inventory inventory iyadingeka nendlela iphunyezwa ngayo. Yonke le mibuzo ayinzima kakhulu, nangona kunjalo, oqalayo kwintsimi yokuphendula ingabhekana neengxaki ezithile. Nangona kunjalo, zixazululwa ngokuqokelela amava, into eyona nto kukuqonda ukuba yiyiphi into ekufuneka ifakwe kwizinto eziphathekayo kwizinto eziphathekayo, kuba oku kuya kubakhokelela ngokubanzi ukuphendula kwazo.