Yintoni na le yhoooo lomncono?

Umba kakhulu nzima kulawulo lwe nkampani kunye enomda kubutyala - njengenkampani ukugcinwa. Society kufuneka isigqibo kwinkqubo serhafu: inkqubo lula, ugcino ezisisiseko okanye kwenye imo - irhafu kwi yengeniso singabalelwa mntwini. Kufuneka ndazi ntoni ukuba nayiphi na kwezi nkqubo, apho amaxwebhu uya kunikelwa esandleni kwiofisi yerhafu. balance sheet yenye kula maxwebhu - le yenye iintlobo ezintathu eziphambili of accounting. I ezimbini ezishiyekileyo - oku yincwadi ingeniso kunye nenkcitho (ukuba UTII - Isibhengezo) kwaye ingxelo ingeniso kunye nelahleko.

Balance Sheet "wondla" qho ngonyaka kwaye qho ngekota. Society kufuneka uvume lomncono Inkampani kwintlanganiso jikelele kwamalungu. Yena lizinikele xa zonke iinkqubo kunye neenkqubo irhafu, ngaphandle lula. Ukuba uluntu lishishini ezincinane, ukugcina ii-akhawunti phantsi kwenkqubo lula zobalo. Xa USN ukulinganisela kuyimfuneko. Noko ke, le "ulawulo" iya kutshintsha kuya kufika nini ukusebenza komthetho omtsha phezu kwengxelo, kunye ekuqaleni kuka-2013 kwaye okwangoku akukho iya kuyeka ukusebenza.

sheet balance ziyaqokelelwa ngendlela ekhethekileyo, Form №1. Indlela №2 - oko akhawunti ingeniso nelahleko. Forms singathatha kwiofisi yerhafu, okanye zikotshwe kwiziko lewebhu esemthethweni igunya yerhafu yelizwe. Imali ekhethwayo ukulungelelanisa ngoko nangoko nge-elektroniki, uyakwazi ukususa i umgca apho lweshishini akuthethi nto (akukho asethi okanye amatyala, akukho nezibophelelo).

Kaninzi kwi ngohlobo balance sheet kunzima ukufaka zonke bokuqonda kwigrafu entsha iye yaziswa ukulungiselela le njongo kwi nganye yeentlobo akhoyo - i "incazelo". Uyakwazi ukukhankanya uxwebhu kule kholam, echaza iindleko obuvelisiweyo kunye kwemali kunyaka odlulileyo. Umzekelo, inzuzo efanayo kunye akhawunti ilahleko okanye imemorandam ecacisiweyo. Kule meko yokugqibela engabonakaliswa emarikeni lubonakele apho nkampani.

Izalathi enkulu sheet balance ziquka:

• asethi (ngokohlobo inkqubela ezingaphathekiyo kwaye eziphathekayo ngohlobo impahla)
• liabilities (-mboleko, kwamatyala kubaxumi, amahlakani);
• liabilities (capital share, ingxowa-mali reserve). Mhlawumbi ukudalwa mali ezahlukeneyo, ezifana payroll. Ezi mali akhiwa nokuba ngokungqinelana nomthetho, okanye ngokungqinelana kunye namaxwebhu abakhoyo. Kaloku, ukuba amaxwebhu lwangaphakathi zeNkampani ibonisa nokudalwa mali ezinjalo. Kungenjalo emihle ...

Ngoko ke, lo lomncono lifinyele Ltd. kuhlu kweemali zikarhulumente ekhoyo onke amatyala oluntu. Olu luhlu kubonisiwe amanani (in engange) ekuqaleni konyaka (okanye ikota) kwaye ekupheleni konyaka (ikota). Kude kube ngumhla wokugqibela enyangeni (leyo yi-30 okanye 31) ukulingana ngekota kufuneka zisiwe.

Ngaphambi kulungiselelo uphicotho kwiphepha lomncono yonyaka yenkampani linyanzelekile ukuba zenze i-inventri. Ngokomthetho, inkampani unyanzelekile ukukhangela kwipropati kwaye kwimeko lahlukene, kunye notshintsho ezifanayo.

UPawulos intsalela icebisa ukuba ukuyondelelana kwendlela mbutho intlonelo eziphathekayo. Esi sigqibo icacile, umntu kuphela ukujonga ukwahlulwa kweempahla kunye namatyala. Abonisa ukuba inkampani uyakwazi ukuhlawula amatyala abo, ukuzalisekisa iimfanelo (yokuhlawula amatyala). Kakhulu ngokucacileyo kubonakala "amatyala" candelo, umzekelo, ukuba lo mbutho iye yenyuka kakhulu nesabelo, kwaye hayi ngeendleko zakhe nangeendleko inzuzo. Akubonileyo ke bakha iimali ezibekelelweyo, ngangenani lazo. Kodwa enyanisweni, yonke idatha kule fomu benithobele kokuqwalaselwa, njengoko iifomyula ezizodwa ichazwa yokuhlawula amatyala yeNkampani kunye isambuku. Ngoko ke, kufuneka sinikele ingqalelo ngenyameko fill yakhe, zibonise amanani. Ltd. lomncono - oku ngumqulwana obaluleke kakhulu kulo mbutho.