Sample ukugcwalisa sheet balance yethutyana. Kwibalance sheet wexeshana Ltd.

Ngokutsho Art. 61 HA ne ukutshona mbutho liyayeka imisebenzi yayo ngaphandle ukutshintshwa kwayo amalungelo nezibophelelo kwabanye abantu ngokulandelelana. Ngaphandle ke ngokucacileyo ebekwe phantsi kwi-mthetho federal.

iimpawu nemigaqo

Ukutshona nkampani iquka imiphumela ebalulekileyo ngokusemthethweni:

• Abasunguli.
• Amatyala.
• Namanye amaqela anomdla.

Izibonelelo Art. 62 of the Code Civil ilawula imisebenzi yesifundo, wagqiba ekubeni ayeke ubukho mbutho. Bathi akumi isaziso esibhaliweyo Federal Tax Service ukuze ungene ulwazi malunga nenkqubo USRLE eqalwe. UMthetho Federal № 129 kusekwa ithuba leentsuku ezintathu ngexesha apho ufuna ukuthumela esi saziso. Ngenxa sesaziso umzimba eligunyazisiweyo yenza ulwazi Emanyeneyo ukuba umbutho yaqala yimali. Ukususela ngalo mzuzu ukuze ubhaliswe:

1. amaqumrhu asemthethweni yasekwa yinkampani elinikiweyo.
2. Izilungiso amaxwebhu yenkampani.
3. amaqumrhu asemthethweni ezivela kuhlela.

Abaseki / umzimba, leyo kwagqitywa ukuphelisa ubukho nkampani, kwakhona sazise i-Federal weRhafu Service of:

• Ukuqulunqwa kwe komiti kunye nokuqeshwa umntu onoxanduva.
• Ukulungiselela i ibhalansi ukususwa eliphakathi.
• ukuze Ukuqeshwa kunye nexesha iinkqubo.

Ukususela ekusekweni ikhomishini onke amagunya iqumrhu elisemthethweni, ulawulo udlula kuyo.

sheet zethutyana balance impahla Ltd.

Formation yamaxwebhu kukuba ukuze ukufumanisa imeko yemali othe yenkampani. Ngokuhambelana kunye data ekuwo, abaqali / omzimba wathatha isigqibo ukuphelisa imisebenzi unakho ukumisela ixabiso elililo lwe-asethi kwaye ukhethe ukhetho kakhulu ofanele ukuphunyezwa kwazo. balance sheet impahla (interim kwaye final) kukuba kwiimeko ezininzi inkampani accounting. Cinga iinkcukacha ezingaphezulu buyini kolu xwebhu.

iimpawu ngokubanzi

Phantsi komthetho ekhoyo evunyiweyo kweintanethi esibumbeneyo ukumiswa eliphakathi eseleyo. An ngaphandle lwenziwe ukulungiselela amaziko mali kunye neebhanki. Kulo mba, inkampani ngokwayo iphuhlise ifom kwaye uyithumele kwiinkcukacha. Njengoko umthetho, ifomu accounting №1 lisebenza njengomzekelo. Lomncono wethutyana uya kuba iinkcukacha ezahlukeneyo kwaye abanye ingcaciso efanelekileyo nkqubo. Ekwenzeni uxwebhu kufuneka akhokelwe nezibonelelo PBU 4/99. Le nkampani kungenzeka ngokuphindaphindiweyo iphepha yethutyana impahla eseleyo.

ukugcwalisa isampuli

Olu xwebhu lukwaquka nenkcazo ebonisa-asethi mbutho. Ingakumbi, le isampuli ezinokuzalisa le lomncono okubandakanya interim:

1. Uluhlu kwezixhobo, oomatshini kunye nezinye ii-asethi ezisisigxina. Oku kufuneka icaciswe:

• inombolo yokusungula into;
• igama nendawo;
• uphawu;
• konyaka kuqale ukusebenza;
• ukuba banxibe kanye iinyembezi;
• intsalela.

2. Uluhlu izibonelelo kunye nezakhiwo. Sample ugcwalisa lomncono wethutyana inika isalathiso:

• inombolo yokusungula;
• umnyaka lokugunyazisa;
• igama into indawo yayo;
• ukuba banxibe kanye iinyembezi;
• intsalela.

3. Ugqithiselo asethi phantsi ukwakhiwa kweendlela kunye nezixhobo ayifakwanga. Kweli candelo, into nganye iqulathe ulwazi malunga:

• igama into;
• komhla wokuqalisa ukwakhiwa;
• ixabiso ncwadi ;
• Elona ekwenzeni umsebenzi.

ulwazi lwezezimali

Eli candelo kuthathwa isitshixo kubasebenzisi abahlaziya iphepha yethutyana impahla eseleyo. ugcwalisa sampuli yenzelwe ukuquka ulwazi malunga:

1. utyalo-Long-term. Kulo mzekelo, kufuneka ukhankanye:

• igama lawo;
• ixabiso le-asethi.

2.-asethi ezingaphathekiyo. Ukuze ucacise:

• igama;
• ixabiso le-asethi.

ezinye izibonelelo

Isampulu ugcwalisa nezintlu ukumiswa balance eliphakathi:

• Waziqinisa.
• Iindleko.
• Imali kunye nezinye ii-asethi zemali.

Ezi ziquka, ingakumbi, ziquka:

• Uluhlu.
• Izilwanyana for ngokuzityebisa zizalele nakuzo.
• Sebenza inkqubela.
• Iindleko ezizayo periods.
• iimveliso Iphele.
• VAT kwi amaxabiso ezifunyenweyo.

Kubala phambili

Sample fill balance yethutyana sheet ibonakalisa ulwazi malunga ukubana kuthetha ukuba abo banamatyala. Ngokukodwa, izibalo kuboniswe:

• Ngokutsho kumanqaku ifunyenwe.
• Kuba iinkonzo / imisebenzi / iimveliso.
• Nge abaxhasi.
• Ngentonga.
• Nge mali.
• On neminye imisebenzi.
• Kwelinye abanamatyala.

Olu xwebhu lunika inkcazelo malunga inkqubela eyenziwe iikontraki kunye nabathengisi, lutyalo-mali lwexeshana, kunye nemali:

• Kwi-ofisi ibhokisi.
• Imali kunye akhawunti yangoku.

Amabango Iwabantu abatyalwayo

Kananjalo ziboniswe kwi balance sheet wethutyana ibhizinisi. Ngelo xesha linye ebonisa:

• Igama otyalwayo.
• Isixa setyala.
• Isigqibo kwibango.

Olu luhlu kuvunyelwa ukuba kuziswe isicelo, ukongeza ukuvalwa (wethutyana) imali eseleyo. A ikholam eyahlukileyo ibonisa isiphumo amabango esintu amatyala. Ityala, njalo ngokupheleleyo ngexesha lamalungiselelo lomncono yethutyana ekhoyo ngexesha mali aziboniswanga kule kuxwebhu.

isiphelo

Ibhalansi impahla, ke ngoko, kufuneka zibonise datha ilandelayo:

• Malunga nokuqulunqwa kwenqaku amatyala asethi zingaqwalaselwa lweshishini.
• Kwipropati isikhundla.
• On amatyala ezifumanekayo ngoku kunye namatyala amele ukuhlawulwa.

Xa inkqubo ekwenzeni olu xwebhu njenge njengesiseko ngokusebenzisa ulwazi ukusuka kwiphepha lomncono. Kufuneka yenziwe phambi kokuba isigqibo ukupheliswa kwenkampani. Lomncono wexeshana ukuba iyaphuphuma ukuhlangabezana neemfuno amatyala, izibalo amatyala, thaca kunye acinyiweyo phambi nasemva kwexesha elimiselwe Commission. Ngenxa yokuba uxwebhu ubukhulu becala phinda iingxelo zemali, uyacebiswa ukuphathisa lokulungiselela yalo nabasebenzi abachaphazelekayo. Kulo mzekelo, kufuneka iKhomishini iya uqinisekise ngenyameko hetiseka nokuchaneka le ngcaciso ilapha ngasentla esikalini impahla. Emva kokuphononongwa imeko yokwenene yemali nkampani wakha simo amatyala. Ngokuhambelana nayo iya kwenziwa ukuba ifumaneke ukuhlawula amatyala. Ngelo xesha umisela inkqubo ukuphunyezwa lweshishini. Ekugqityweni yonke imisebenzi Khomishoni ziya kwazisa Federal weRhafu Service of the nkqubo lugqityiwe. ogunyazisiweyo, ke, yenza ulwazi oluyimfuneko kwirejista.