Accrual ndi ndalama maziko

The ndondomeko mlandu wa ogwira ntchito ndi maziko a ntchito ya utumiki ndalama ku mabungwe a zachuma. Choncho, n'kofunika kusankha bwino za njira makamaka kwa padera ndalama chidwi ndi ndalama, kuti kenako palibe chisokonezo ndi akuluakulu zachuma. M'nkhani ili m'munsiyi, tidzakambirana mmene kusonyeza mwa zotsatira mlandu wa ntchito za kumalo a ntchito.

Chikhalidwe ndi gulu la revenues mu kumalo a ntchito

M'malamulo panopa, ndalama ndi analandira phindu lililonse udachita ndi gulu la malonda njira ya malonda ake, ndi kuti akhoza kuchita masamu mu mawu ndalama m'njira zosiyanasiyana (chifukwa ichi pali njira ndalama kapena accrual).

Pankhaniyi, pali gulu la ndalama mu bajeti ya bizinesi, amene mulibe mu zinthu za ndalama ndi kosamugonjera misonkho. Izi pazikhalanso misonkho zina (zimene amatchedwanso mozungulira) akuimira kufunika anawonjezera kuti mankhwala, amene ataphimbidwa ndi wogula pamene kugula.

Nthawi zambiri, ndalama gawo anatsimikiza mwa kupenda mlandu ndi msonkho zikalata chachikulu, ndi ena akutsimikizira zambiri anamaliza. M'mawu ena, ndalama msonkho zimagawidwa m'magulu amene sali pansi pa mawerengedwe a udindo zachuma.

Phindu chinthu misonkho

Ndi palibe chinsinsi kuti phindu ukonde opangidwa kuchokera anapeza okwana ukonde wa zingapo zopereka mokakamizidwa, kenako kudziwa ndalama okwana m'njira zosiyanasiyana (monga mwachitsanzo accrual ndi maziko ndalama).

ndalama zimene munalandira ndi msonkho kukakumana ndi zinthu zotsatirazi:

• utuluke chuma ayenera kukhala chifukwa cha ntchito kukhazikitsa;
• ndalama imatengedwa kupeza ngakhale safotokoza mu mawonekedwe a ndalama ndi mtundu.

Komabe, pali ndalama zimene ankaona kuti sanali opaleshoni ndipo kuganizira chifukwa cha ntchito opaleshoni. Kuti m'pofunika kunyamula zosiyanasiyana magawo, chidwi pa madipoziti, kuwombola kusiyana chifukwa ndalama, zilango ndi zina.

Kosamugonjera msonkho amenewa ndi mokomera chilli ndi bizinesi, monga chuma anausiya, ngongole, komanso zopereka kwa thumba hayala la kumalo a ntchito.

Chikhalidwe ndi gulu la zolowa

Pankhani ndalama, ambiri mabungwe malonda atsopano amene alibe zambiri malonda, ganizirani kuti ndalama iliyonse ndikupeleka yafupika phindu msonkho. Komabe, izi wonyenga. Inde, mlingo otaya ndi kuchuluka choonetsedwa mu mawonekedwe a mtengo ndi kuwerengera silifika yabwino, motsatira malamulo (mwachitsanzo, mmodzi wa awa - wonena njira), zimenezi zimachititsa phindu pamaso misonkho. Komabe, pali ntchito zina kuti alibe ufulu anavomereza kuti nkhani ya zotsatira aakulu.

Motero aliyense otaya ayenera kukhala kulungamitsidwa chokwanira, pofuna kutsimikizira mfundo zimene zilipo awo zalembedwa, komanso zokhudza mwachindunji ntchito za bungwe lokhudza bizinesi.

Kumasulira ndalama

Pakuti mtundu uliwonse wa pempho akuluakulu zachuma ndalama mndandanda zina zolembedwa, zimene zingakhale zosiyana pang'ono kuchokera amene ali pansipa:

• ngati ndalama zoyendera, pamafunika lipoti pasadakhale ndi kalata yotsimikizira, macheke pa nyumba ndi mayendedwe;
• zoyendera misonkhano - waybills, amachita phwando ndi kufala kwa potumikira;
• yobwereka katundu - malipiro zikalata kutsimikizira malipiro a zinthu zosiyanasiyana, kuchita phwando ndi kufala;
• Mobile Kulumikizana - zosiyanasiyana malamulo kugwiritsa ntchito nkhani mwatsatanetsatane, mndandanda wa ogwira ovomerezeka;
• ntchito ya utumiki zili galimoto - waybills;
• ogulidwa madzi akumwa - kalata ku matupi zogwirizana a m'deralo wapampopi madzi osayenera zikalata mowa Pamudzi.

ndalama mitundu

Motero, ndalama kale pogwiritsa zikalata, ndiye iwo ayenera anawerengedwa mwa njira iliyonse yabwino (mwachitsanzo, chifukwa ichi pali accrual njira ndi ndalama njira, amene tikambirana ina), koma tsopano tiyeni tiyese m'kagulu ndalama zilipo. Iwo ayenera kumvetsa kuti zili choncho ngakhale palibe phindu mu kampani. Kotero, molingana ndi lamulo kwa Utumiki wa Finance la Chitaganya cha Russia, ndipo sayenera anagawira ndi ulemu pambali ndalama (chifukwa sikuti kugwa pa izo), ndipo malinga ndi gulu yake.

mitundi iwiri yokha, ndipo iwo ali saiwalika:

1. Anthu ndalama zimene muli msonkho deductible (sanali opaleshoni ndipo ali nawo mbali kupanga).
2. ndalama Non-msonkho, mwa kulankhula kwina - zina.

Chinthu msonkho mowa

Pofuna kudziwa kuchuluka kwa ndalama, mungagwiritse ntchito njira ndalama kwa kudziwa ndalama, koma ngati yotsirizira palibe mu pepala bwino zimenezi tcheru chonse pofotokoza zotsatira ndalama m'pofunika kulipira ndalama. Monga tanena, iwo akhoza mwina msonkho kapena ayi - zonse izi pansi pa malamulo panopa.

Zoyambazo monga yopanga ndi kudziŵidwa, nkhani (kapena, ngati iwo zimachititsa, yaiwisi zipangizo), ntchito (malipiro a antchito), depreciation ndi zina.

Ndalama kuti sali pansi msonkho, amatchedwanso dekhetsa. mndandanda awo ndi Lamulo Art. 270 ya Tax Code la Chitaganya cha Russia. Mwa iwo kukhala kusowa, ndalama chifaniziro, komanso chipukuta misozi cha ndalama antchito 'munthu, amene akuyendera njira ya kukagwira ntchito.

Cash njira: tanthauzo ndi mbali ya ntchito

Potsiriza, ife tiri pa njira ya mawerengedwe a ndalama ndi ndalama panthawi malipoti. Choyamba tiyenera kuzindikira kuti motsogoleredwa ndi ndondomeko anaphimba kokha ntchito amene ali mwalamulo phunziro kwa kulembetsa. njira Cash cha kuzindikiridwa kwa ndalama ndi ndalama zochokera zikutanthauza masamu, amene masamu pa nthawi yonse mu akaphatikiza, ndipo amatenga monga kufunika kwake zonse phindu ukonde. Last, monga momwe zafotokozedwera mafotokozedwe a ntchito zachuma, ayenera kukhala osachepera 1 miliyoni rubles pamwezi.

Zimenezi zikutanthauza kuti theka la chaka ayenera chifukwa cha ndalama pazipita -. 6 mln Rubles. Adzakhululukidwa anagawira kuchuluka izi pa kuchenjera kwa gulu bizinesi. Choncho ndi zomveka ndithu chifuniro, ngati ntchito pa miyezi itatu yoyambirira simulandira phindu, ndipo wotsatira kudzakhala 2 miliyoni. Pa nthawi iliyonse malipoti.

Kuchotserapo kuti njira ndalama

Wonena njira ali zolakwa zambiri. Choyamba, ngati inu mwina mwaona, ali ndi malire pa kuchuluka, kutanthauza mabungwe kuti lalikulu malonda, ndi mtengo wa ndalama pafupifupi 1 miliyoni. Rubles, sitingapeze kuti ntchito mwalamulo. Pali mndandanda wa mabungwe amene ali wopanda njira ngati mlandu zotsatira opaleshoni.

Choncho, malinga ndi msonkho Code, njira ndalama za kuzindikira ndalama ndi ndalama akuchotsedwa mu ntchito zake oimira ntchito zotsatirazi:

• mabungwe a zachuma nawo ntchito banki;
• mabungwe awo bizinesi imene nawo makhalidwe wonse wa zinthu pansi mgwirizano pa kasamalidwe fiduciary wa chuma kapena mgwirizano yosavuta.

Records ndalama pa maziko ndalama

Ngati gulu malonda wasankha njira zimenezi zimaonekera zotsatira ndalama revenues yake, ayenera kusonyeza izi mu ndondomeko alipo mlandu kupitiriza kutsatira izo. njira Cash cha kuzindikiridwa kwa ndalama ndi ndalama mu gawo lilinkudza ali zingapo zochititsa kuti zokhazikitsa malamulo applicable, kotero kugwilizana ndi kuvomerezedwa kwa mitundu yonse ntchito zachuma, amaloledwa kugwiritsa ntchito njirayi mlandu pansi pa Tax Code:

• tsiku kuzindikira ndalama ankaona kuti tsiku limene ndalama zake amatamanda nkhani ya chilli bizinesi kubanki;
• chikhalidwe pamwamba imakhudzanso ntchito ndi ntchito kuti athandize mabizinesi, amene ankaona sanali kampani;
• ngati kampani ndi kupereka ngongole kwa aliyense, pa tsiku la kukhwima ndi anasonyeza ndalama zonse.

M'mawu ena, njira wonena molungama pa ntchito yeniyeni. Apo ayi, ndalama ndi losadziwika mokomera chilli bizinesi.

Milandu pa njira ndalama

Monga mukudziwa, ndi mlandu uwu ndalama mfundo adzatengedwa kuganizira yekha kukachitika kuti panafika ndi mfundo zalembedwa kukhazikitsa awo. Pankhani ya gawo mtengo wa bwino njira ndalama za kuzindikira ndalama ndi ndalama monga chitsimikiziro cha mfundo amatenga malipiro mwamsanga ndipo palibe chowonjezera. Yotsirizira ananenanso kuchotsa udindo mwagwirizana pakati pa zipani kuchepa malinga ndi kutchulidwa Tax Code wa mfundo Russian Federation.

Izi zikutanthauza kuti ndalama ndalama mlandu amakonda ntchito yambiri mbali ya malipiro awo, omwe amaonedwa pasadakhale katundu ndi ntchito, koma silinakwaniritsidwe. Mu nkhani iyi, utuluke mwa opaleshoni chidzankhalira kuti zotsatira ndalama pa tsiku la kutumiza katundu kapena makonzedwe a misonkhano pansi mgwirizano.

Gayo pa accrual

Ngati njira ndalama amazindikira ndalama zolowa ndi wotuluka kokha pamene anakhululukidwa kale anazindikira, njira mawerengedwe M'malo mwake, izo obliges kusonyeza mu Zotsatira za chuma za udindo pa tsiku zidzachitika, kaya zinthu leni la ndikupeleka.

Malinga ndi chinyezimiro ambiri pa kukhazikitsa ulamuliro ndalama, kugula adzakhala kuwonetsedwa nkhaniyi chifukwa cha ikugwira ntchito pa tsiku la kusainira mchitidwewo pa makonzedwe a ntchito ndi makonzedwe a katundu.

Komabe, palinso ulamuliro wapadera pa dongosolo zovuta, zotsatira zomwe zimasonyeza imodzi malipoti sizingatheke. Zikatero, ndalama anazindikira wogawana pa aliyense nyengo yoikika, ndipo malamulo ndi mfundo mlandu Chikhaliro cha.

Milandu pa accrual

Ngati njira ndalama mlandu amafuna Chitsimikizo chenicheni cha ndalama, pamene nawuza ndondomeko zokhudza choncho ndalama pang'ono mosiyana. Mfundo za dama zotsatirazi:

• ndalama akuzindikiridwa mu nthawi imene iwo ikukhudzana zalembedwa, kaya tsiku lenileni la ndikupeleka;
• ngati udindo mgwirizanowo mawu adazifuna, amagwa mu zotsatira ndalama, mwinamwake ndi wokhoma tingadziwire iwo pa nzeru zawo;
• mfundo amatchulidwa mu ndime pamwamba komanso zimagwira ntchito m'njira za zinthu zosiyanasiyana zomwe mwachindunji kokha ukulu wa malipirowo, koma anati kanthu za kutumiza ndi yobereka mautumiki;
• ngati ndalama sangathe wachinsinsi ndipo anatumizidwa ku malo mtengo uliwonse, kuchuluka kwawo okwana anagawira uniformly mu gawo ndalama.