Le nkqubo yoqulunqo lweenkcazo lombutho: isakhiwo kunye nomxholo main

Imigaqo-nkqubo yobalo lwamashishini kunye namaziko zilungelelaniswe ngokungqinelana noMthetho "Kwi-Accounting", isicwangciso wendlela ukwenziwa kwi accounting ingxelo. Kulo nyaka, nto ikholisa kutshintshwa. Ukuba, ke, imfuno ivela khona, lonke utshintsho zibhalwa kweloo note ecacisiweyo. izinto Accounting ukuseta isicwangciso umsebenzi akhawunti lweshishini. Ifomu ingxelo iirekhodi zemali okanye kwijenali-oda.

Njengoko umthetho, umgaqo-nkqubo yobalo wombutho wenziwe isembindini. Kulo mzekelo, i-inventri zabanjwa 1 xesha kunyaka ngamnye. Xa ekuqhubeni umsebenzi wayo kukhokelwa amalungiselelo afanelekileyo sisebenza kwi Russian Federation.

Zonke iintlobo abaphathi akhawunti zoqhaqho kunye-nkqubo zinika amaqela efanelekileyo yenkampani. imithetho yangaphakathi accounting esekwe yi bumabumela ingxelo, ixhomekeke kwezi mfuno zilandelayo:

- imisebenzi kwengxelo ezahlukeneyo;

- ukulondolozwa amaxwebhu;

- luxanduva zincwadi oyintloko ukuba umbutho of accounting.

Njengoko umthetho, imigaqo-nkqubo yobalo wombutho ibandakanya ezi nkalo zilandelayo zomsebenzi:

1. Umbutho kunye ukubanjwa kwempahla esisigxina ezixabisa ngaphezu amaxesha 50 le wemivuzo, kunye nokusetyenziswa umda engekho ngaphezulu kwe-1 konyaka.

2. Uthathela ukuphelwa lixabiso akhawunti, ebalwayo qho ngenyanga.

3. Le vandlakanyo lutsha-asethi ezisisigxina, kufuneka kwenzeka ngexesha elinye isixa-mali kukuwohloka iinyembezi.

4. Accounting zonke iintlobo iindleko nokulungiswa asethi zemveliso.

5. Accounting ukuze oomatshini eziqeshiweyo kunye nezixhobo.

Umgaqo-nkqubo yobalo oluqhubekayo kutyalo-mali isekelwe phezu ukuqonda ukuba izabelo into ixesha elide, izabelo, njalo njalo, kunye ixesha lotyalo sonyaka ngaphezulu kwe-1. Zexesha elifutshane - izabelo, iibhondi, kunye nezinye utyalo kunye kwikota nganye, ukuya kutsho kunyaka 1.

Accounting izibonelelo ezingaphathekiyo lubonisa ukuba yokugqibela ziquka ixesha elide (ngaphezu 1 unyaka) iindleko kunye nezinye ii-asethi nepredmetnye ngexabiso ngokupheleleyo. Ukwehla ixhomekeke imimiselo wamaxabiso ngokungqinelana ngexesha lomsebenzi. Ngokutsho amanqaku inkonzo, le migaqo iya kuzinza ngokusekelwe engama-20.

okubonakalayo accounting lwenziwa kwi sub: Iimveliso ezisetyenziswayo, ukupakisha, izincedisi kunye namalungu nanceba, izinto zokuthambisa, amavili, uthenge imveliso semi-agqitywa, izixhobo zokwakha kunye nezinye izinto. Bhala-off zepetroli ikhutshwa phandle imimiselo lwangaphakathi lweshishini.

Accounting ukuze ezisezantsi ixabiso izinto (ibe), okt ezo enokusetyenziswa akukho unyaka ngaphezulu kwe-1. Oku iirekhodi zigcinwa kwi eyona ixabiso labo. Bhala-off le ibe wenziwe iikhomishoni qho yomthetho.

Umgaqo-nkqubo yobalo oluqhubekayo kwicandelo yeendleko msebenzi ubandakanya-akhawunti nkqutyana zilandelayo ukuze inkcitho:

- ngokuba imveliso engundoqo;

- ukuqashwa;

- iinkonzo Transport;

- ukulungisa;

- iinkonzo;

- ovahedi projektha kunye nakwiindleko jikelele.

Accounting eendleko singamiswa zibandakanya iindleko eziza kufakwa kwimibiko elizayo kweendleko.

Accounting ukuze imveliso, nto leyo Kuqikelelwa ngexabiso ngokoqobo.

Iimpahla kunye wezimali kwiintengiso enziwe kwi izibakala zimpahla, iintengiselwano unaniselwano. Xa definition unikezelo counter ingeniso lwenziwa ngexesha elimisiweyo-off.

Ingxelo izibalo ekujongwe ukushwankathela ulwazi malunga intshukumo kwemali eziinkozo kunye zonke ii-akhawunti kwi-Russian Federation nakwamanye amazwe.

Accounting ukuze zokuhlala kunye nabasebenzi ukulungiselela ukuqokelelwa kunye nohlalutyo iinkcukacha iintlawulo kubasebenzi ze ahlawule umhlala zokusebenza.

Zokuhlala kunye abantu kuphendula zezi ukushwankathela ulwazi iindleko zokuhamba, kunye nokungena kwemali ekhutshwe abasebenzi phantsi ingxelo.

Izibalo kunye Abaseki ezifunekayo ukuqokelela nokuhlalutya iinkcukacha malunga zokuhlala kunye zabelo kwi iidipozithi imali ogunyazisiweyo.

iirekhodi Ulwabiwo zigcinwa kwi qho accrual kulo nyaka. It busenza ukuba ukwahlulwa ngengeniso kwiintengiso kunye neziphumo ezingezizo zokusebenza.

Lo mbutho, isakhiwo yawo nkqubo yobalo lokugqibela alupheli iinkalo, njengoko abaninzi nkqubo yazo self-echazwe kuqoqosho lweshishini.