Kodi kumaliza otaya ndalama mawu akuti: chitsanzo cha kudzazidwa, nadzaza kuti malamulo, malangizo

Imodzi mwa mfundo za akawunti, amene chaka amapereka mu zochitika za pa - ichi mawu otaya ndalama. chikalata amasonyeza deta kupezeka kwa ndalama ndi ndalama zofanana, magwero a asayembekezere ndi malangizo a ntchito. Tikambirana mwatsatanetsatane mmene kudzaza mawu otaya ndalama.

zofunika

lipoti amasonyeza malipiro ndipo malisiti mu nkhani za ndalama ndi zofanana ndi ndalama. Yotsirizira amapatsa finvlozheniya kuti mosavuta lidzasanduka ndalama, koma kuti akhoza kusintha pang'ono mtengo. Onse magulu amene mlandu, azitenga mawu otaya ndalama. chitsanzo ladzala ndi yowerengetsera, muyenera kupereka ku mapeto a chigawo choyamba cha chaka zotsatirazi malipoti a.

Tikambirana mwatsatanetsatane zomwe nkhani sali m'gulu bukuli:

• kuchuluka kwa wotuluka tsintho;
• aganyali zofanana ndi ndalama;
• ndalama wotuluka;
• chiphaso cha ndalama kubanki, kusamutsa ndalama pa nkhani, amene sangasinthe chiwerengero cha chuma.

Pamene mutayankha lipoti ulusi onse allocated kuti panopa, ndalama ndi chuma ntchito. Mbali yoyamba izo zimanyezimiritsa zotsatira ndalama za ntchito wamba lachiwiri - zokhudzana ndi kupeza chuma lokhazikika. Ndalama kuti kusintha kapangidwe likulu ndipo akutenga ndalama ikukhudzana bwanji ndi ntchito ndalama. Wotsatira malangizo kwa akamaliza lipoti pa otaya ndalama, lomwe limafotokoza mwatsatanetsatane, chimene chimachititsa kulowa aliyense mizere ya.

zizindikiro Zinagwa

Muyezo mawonekedwe sakhala ndi manambala mzere. Ngati chikalata atawalankhula zochitika za pa, zizindikiro ayenera kulemba pa awo, zochokera Ministry of Finance Order №66. Nthawi zina Nkhani owerengedwa Sikuti.

Ena utuluke ndi yokodwa mumsampha. Mwachitsanzo, ngati salinso zimaonetsa ntchito za kampani kuposa olimba yokha. ntchito njirazi ndi izi:

• ndalama umayenda wothandizila mabungwe okhudzana ndi ntchito malipiro;
• VAT ndi excise ntchito;
• malisiti okhudza mnzake kugwirizana ndi reimbursement wa ndalama zofunikira kwa kupanga renti.

Pa kusinkhasinkha adagulung'undisa VAT ayenera mwachindunji kusiyana pakati pa ndalama analandira kuchokera counterparties, ndipo m'gulu malipiro gawo. manambala awa angaoneke mu mizere:

• 4119, ngati VAT kutchulidwa sapulaya ndi bajeti ndi zosakwana analandira kwa makasitomala ndi ku bajeti;
• 4129, ngati VAT kutchulidwa sapulaya ndi bajeti, kuposa analandira kwa makasitomala ndi ku bajeti.

Features

• ripoti susonyeza mndandanda wonse wa utuluke ndalama. Ntchito chimodzimodzi zimagawidwa m'magulu angapo. Pankhaniyi, malipiro umodzi kugawidwa wotuluka osiyana.
• lipoti ladzala ndi zikwi. Kapena mln. Pakani.
• Ngati ndalama analandira mwa ndalama zakunja, lipoti amasungidwa kuchuluka kumasuliridwa mu rubles Russian pa mlingo kuwombola pa tsiku chiphaso cha malipiro. Ngati chiwerengero cha ntchito yofanana, mtengo chimene chipembedzo mu ndalama ya dziko lina, lalikulu, mungathe kugwiritsa ntchito pafupifupi kusinthitsa ndalama.
• Onetsetsani kuti tionetse chuma ndalama yokwana kuti kusintha mtengo ndipo akhoza kugulitsidwa pa nthawi iliyonse.

chipewa

Chinthu choyamba mu lipoti kakunena za bungwe: kampani dzina, chiwerengero VAT, mtundu wa ntchito. Pitirizani kupanga sikelo nkhani ndi dzanja pa chiyambi cha nthawi. mitsinje onse m'magulu atatu (panopa, ndalama ndi ankayendetsa zachuma), omwe zina ogaŵikana ndalama zolowa. Kodi kumaliza ndalama otaya mawu? Pafupi nkhani iliyonse magawo awiri mwasankha. Choyamba ( "3") adalowa kuchuluka panthawi malipoti ndi lachiwiri ( "4") - m'mbuyomo.

ntchito opaleshoni

Ndiwo ndalama za bungwe ndi ndalama ogula ndi ogulitsa. Choncho, mu mzere (p.) 4111 amasonyeza kuchuluka kwa ndalama ndi patsogolo analandira ukonde wa VAT ndi excise ntchito. Mayankho amafunso amenewa mukhonza kuwapeza liwiro nkhani Deuteronomo wa nkhani ya chuma ambiri madzi (50 58) ndi KT62 (76).

Ndalama analandira lendi, chaulemu ndi zolipira zina ntchito ukonde wa VAT zafotokozedwa pa p. 4112. Ngati ntchito mwachizolowezi ya gulu ndi pangano la chuma, ndalama zimenezi ayenera m'gulu ndalama. Pa p. 4113 mwachindunji ndalama kuchokera akagulitse wa finvlozheny ndi ndalama zina anazindikira monga item osiyana (4119). M'nkhani ino, makamaka, monga:

• alipire cha ngongole mwapatsidwa mwayi ogwira ntchito;
• adzabwerenso ndalama kale unspent zazing'ono;
• chifukwa ndalama wotuluka kuwombola yachilendo;
• chidwi pa ndalama ngongole.

Total ndalama analembedwa p. 4110. Apa ndi mbali yoyamba chikalata mlandu otaya ndalama mawu muyezo.

Ndondomeko akufanana ndi kudzazidwa ndi ndalama. Choyamba, mwachindunji kuchuluka operekedwa ogulitsa zipangizo (4121). deta achokera muyezo, makamaka ndalama asonyezedwa pa zolowa ndi KT50 (51, 52) ndipo DT60 (76). Kwa ndalama kudzera counterparties anasonyeza mwa 91/2 ndi ndalama anakhala anthu mlandu. Komanso, lipoti likusonyeza kuchuluka kwa malipiro analipira (4122). deta izi zimamasuliridwa ku zolemba DT70 KT51. Kusonyeza kuchuluka chidwi pa ngongole allocated osiyana page. 4123.

kuchuluka linaperekedwa kwa msonkho pa phindu la dzina chomwecho zafotokozeredwa p. 4124. The ndalama za misonkho ena onse kupatula mozungulira, kuti malipiro inshuwalansi chikhalidwe akuzindikiridwa pa p. 4129. Kenaka limasonyeza ndalama okwana ndalama (4120) ndi zotsatira ndalama ntchito ikugwira ntchito (4,100). Apa mmene malizitsani otaya ndalama mawu a nkhani za muyezo.

Pakuika ntchito: revenues

Mu ndondomekoyi, gulu akhoza kugula ndi kugulitsa katundu sanali panopa. utuluke Cash ku ntchito ayenera kukhala mu mawu otaya ndalama. The anamaliza chitsanzo mawonekedwe amaperekedwa pansipa.

Mu gawo lachiwiri la lipoti limasonyeza kuchuluka kwa benefiti analandira (p. 4214), ndalama amakumana ndi magawo magulu ena (p. 4212), finvlozheniya. Information anatengedwa kuchokera kusintha zinthu DT50 (52, 58) ndi mbali 76 CT benefiti analandira. Kudziwa kuchuluka lenileni la finvlozheny kusowa wotuluka izi kuunikila ndalama zimene zinali kunja ndi boma-mlandu 'Chidwi pa zolemba za. " ripoti mulinso mfundo za alipire cha ngongole mwapatsidwa (p. 4213), wochokera liwiro DT50 KT58. Payokha allocated kuchuluka kwa ena (p. 4119), ndipo ndalama okwana (p. 4210).

Pakuika ntchito: ndalama

Payokha, kuchuluka kwa ndalama allocated kuti kugula masheya ngongole, ngongole (4223 p.), Finvlozheniya (p. 4222), chidwi linaperekedwa kwa mbale wa magawo ndi chuma (p. 4224), ndalama zina (p. 4229). Anapitiriza kufotokoza mzere kusonyeza kuchuluka kwa ndalama. The zambiri pa maziko amene analowa deta m'nkhani atengedwa kuchoka aziyenda ndi DT58.

Apa mmene kumaliza mawu otaya ndalama mu Chigawo chachiwiri.

ntchito Financial: revenues

Information za utuluke ndalama kugwirizana ndi kusintha kapangidwe likulu, analowa mu gawo lachitatu la mlandu muyezo "Statement ya Cash Umayenda". Ndondomeko kudzaza chimodzimodzi monga kale. Choyamba, mwachindunji ndalama zimene munalandira ndi ogwira ntchito pa ngongole (4311). Information wachotsedwa liwiro KT66 (67) DT50 (51). kuchuluka Loan, anapereka kakalata promissory Akuti payokha (4314), komanso eni madipoziti mu nyengo malipoti (4312, 4313), ndi zinthu zina (4,319) ndi ndalama okwana (4310).

ntchito Financial: ndalama

Information za utuluke ndalama za umalimbana chiwombolo cha zolemba promissory wa Bank ku Central ngongole, alipire ngongole ndi anazindikira p. 4323. deta achokera liwiro DT66 (67) ndi KT50 (51). Payokha kusonyeza kuchuluka kwa benefiti analipira (4322), zofunika zina (4329).

zotsatira

Mu p. 4400 amasonyeza bwino chonse amene analandira powonjezera Uwerenge p. 4100, 4200 ndi 4300. A mtengo zoipa analowa mu parentheses lapansi. Komanso, izo zikusonyeza:

• Fund bwino pa chiyambi (4450) ndipo mapeto (4500) kwa lipoti chaka.
• Monetary mtengo zotsatira za mlingo kuwombola motsutsa ruble (4490).

Apa mmene formalized otaya ndalama mawu a kumalo a ntchito. Mawonekedwe anamaliza ayenera kutsatira Federal Tax Service molumikizana ndi nkhani za pachaka. ulamuliro imeneyi imagwira ntchito kwa mabungwe onse kuti akupita mlandu, kupatulapo mabungwe omwe si a phindu. mabizinesi Small, zotsatira amene akhoza kumva popanda lipoti sapereka zambiri.

Kodi kumaliza ndalama otaya mawu ndi njira yolunjika?

01,01 Company ali sikelo pa ofesi bokosi (3000 rbl.) Ndipo pa nkhani ya banki (60000 rbl.). M'pofunika kudzatunga otaya ndalama mawu. Terms kudzazidwa tafotokozazi.

Mu mzere "pa chiyambi cha Kusamala chaka" analipira mtengo wa: 3 + 60 = 63 zikwi rubles ..

Pakuti nthawi panopa, bungwe analandira miliyoni 1,77 rubles .. mu mawonekedwe a malipiro kwa makasitomala ndi wina 472 zikwi. opaka. mu mawonekedwe a patsogolo. deta izi zimamasuliridwa ku zolemba DT50 ndi DT50 KT62 KT62. Nenani mzere "chimaposa kugulitsa" (p. 4111) kusonyeza kuchuluka kwa VAT 1770-270 + 472-72 = 1.9 mln. Pakani.

Mu nthawi panopa, bungwe analandira boma thandizo kuchuluka kwa 70 zikwi. Opaka. ndalama ankagwiritsa ntchito kugula zipangizo wofunikila kupanga mankhwala. The bwino wotuluka awa anatsimikizira zolemba:

DT51 KT86 - analandira ndalama bajeti.

DT86 KT98 - kudawerengedwa kwa ndalama mtsogolo.

Popeza boma thandizo kumawonjezera IC, izi ndalama akuzindikiridwa mu Chigawo chachiwiri cha uthenga mu "ndalama zina" (p. 4119).

Pa chaka, kampani kunditumiza ku ogulitsa 944 zikwi. Pakani. deta linachokera ku DT60 Kulumikizana KT51. kuchuluka Izi ukonde wa VAT zafotokozedwa pa p. 4121. Komanso, kuchokera m'kaundula ndalama 150 zikwi. Rubles anali linapereka malipiro malipilo ndodo. deta linachokera ku DT70 Kulumikizana KT50. ndalamazo analowa mu tsamba. 4122.

Pa chaka, ogwira ntchito za bungwe thandizo la ndalama kuchuluka kwa 210 zikwi. Rubles anapereka. deta linachokera ku DT73 Kulumikizana KT50. malipiro Ichi ndi ofanana ntchito panopa ndi limapezeka mu "malipiro ena".

Wantchitoyo wabwerera ndalama makuponi mlandu wa anawapatsa ndalama kuchuluka kwa 10 zikwi. Opaka. Mu nthawi yomweyo, kwa ogulitsa analowa chilango cha kuphwanya pangano la kugulitsa katundu kuchuluka kwa 210 zikwi. Opaka. ntchito zimenezi zakonzedwa pofuna kukwaniritsa zolemba: DT50 KT71 (76). Kuchuluka kwa chabwino ndi mlandu kudzera 220 zikwi. Pakani. aphatikizidwa "ndalama zina". Apa mmene kumaliza mawu otaya ndalama ya wotuluka ku ntchito opaleshoni.

M'chaka, gulu anagulitsa makina ndi nyumbayo. The chimaposa ndikupeleka anakwana RUR miliyoni 1,18 .. Pali akhala akuyendera Bank chapakati ku gulu lina ofunika 40 chikwi. Opaka. wotuluka awa analembedwa bwino yikidwa mawaya DT51 KT60 (76) ndi kuchuluka okwana RUR 1.220.000 .. Mu lipoti, wotuluka izi zalembedwa pa p. 4211 (kuchuluka kwa anazindikira opareshoni popanda VAT) ndi 4222.

80 chikwi. Rubles anasamutsidwa kuti panopa nthawi LLC. mu mawonekedwe a ngongoleyo. deta linachokera ku DT51 Kulumikizana KT58. kuchuluka Zimenezi zafotokozedwa pa p. 4213.

Os kupeza olimba anakhala 885 zikwi. Pakani. deta linachokera ku DT60 Kulumikizana KT51. Mabungwe ena anapatsidwa ngongole kuchuluka kwa 60 zikwi. Opaka. deta linachokera ku DT58 Kulumikizana KT51. ntchito ziwiri izi analowa mu mizere 4221 ndi 4223.

Pa nthawi imene malipoti, bungwe walandira yochepa ngongole ya 12 chikwi. Opaka. (DT51 KT66). ndalamazo zili pa p. 4223. Kampani anabwezeretsanso atenge banki ngongole ya $ 320 zikwi. Opaka. Chiwerengerochi achokera liwiro DT66 KT51. Opaleshoni imeneyi opezeka pa p. 4323.

Cash otaya mawu akuti: malamulo a kudzaza ndalama bajeti

utuluke Cash zokhudzana VAT, m'pofunika amasonyeza sanamvere. Kuchuluka okwana msonkho kuchita masamu pa ntchito zonse, koma zikusonyezedwa nkhani ya ndikupeleka panopa. Kuchuluka kwa misonkho chindapusa zalembedwa mu bajeti, anakwana rubles 360 zikwi: NPP - 130 zikwi rubles, VAT - .. 210 zikwi rubles, misonkho ina - .. 20 zikwi rubles .... Zonse ndalama zimenezi zinalembedwa mu muyezo pepala DT68 Kulumikizana KT51. Mu lipoti la ndalama ali p. 4124 (240 zikwi. Opaka.) Ndipo 4129 (20 chikwi. Pakani.).

Kodi kumaliza otaya ndalama mawu akuti: chitsanzo cha kudzaza mizere chomaliza

Total utuluke ndalama ku zoletsedwa ndalama (4200) ndi kuchita masamu ndi Kuchotsera ku Uwerenge ndalama zolowa ndi anakhala ndi buku. Chiwerengerochi kuyambirira ayenera kukhala "kuyeretsa" kuchokera VAT:

1000 + 40 + 80 -700-60 = 1120-760 = 360 zikwi. Pakani.

VAT pa ankayendetsa zachuma sipanatenge kuyenda. . Choncho, chifukwa mtsinje umene awasungira mu tsamba 4219, ndi:

270 + 72-144-200 + 180-135 = 43 chikwi. Pakani.

The bwino ntchito ndalama motere:

12 + 70-320 = -238 zikwi. Pakani. ndalamazo wolembedwa mu mawu mu parentheses.

Kusiyana ndalama zonse ndalama (843 + 310-238 = 915 zikwi. Pakani.) Kodi anasonyeza m'nkhani "The bwino komaliza kwa nyengo." Payokha ananena pa chaka mapeto bwino thumba. Iye ndi:

63 + 915 = 978 zikwi. Pakani.

Apa mmene kumaliza mawu otaya ndalama. CHITSANZO kukhuta akuyimila chithunzi pa.

Kodi kuonetsetsa ya VAT?

Ndalama zonse zolowa ndi ndalama ayenera "kuyeretsa" wa msonkho pamaso kudzaza lipotilo. Zimenezi zimayambitsa mavuto nkhaniyi. Osati nkhani zonse VAT olembedwa payokha. Pofuna kuti zolakwa anapezazo, ndi zofunika:

• kuonetsetsa ndi ndalama pachaka kusintha zinthu DT62 (60) KT51;
• chithunzi chifukwa ndi kuchulukitsa ndi 18/118, kusonyeza motero VAT;
• kuchuluka otsala adzakhala "kuyeretsedwa" kuchokera msonkho.

Njira imeneyi mawerengedwe ndi yabwino omanga okha amene amagulitsa katundu phunziro kwa mlingo 18% -s. Kodi kuthana ndi mankhwala amene anapereka ndalama 10%, ndipo amene alibe sichingapatule ku VAT? Zikatero m'pofunika kugawa utuluke ndi mitengo yosiyanasiyana ya ntchito:

Chifukwa bwino VAT = VAT + analandira kuchuluka kwa bajeti - Chipatso VAT - analipira VAT.

Kuwerengetsa kusiyana ndipo "kuyeretsa" otaya ndalama kwa polojekiti zomwe:

• A chiwerengero zabwino zili pa tsamba 4119 .;
• Wachisoni kuchuluka kumaonekera m'mabokosi pa p. 4129.

Osati zachuma zonse kutsatira aligorivimu ndi. Ngati VAT-utuluke mu lipoti ndi sanasiyane, muyenera ananena mu kalata ofotokozera.

Kodi kusonyeza malipiro?

Pa p. 4122 mndandanda malipiro onse okhudzana ndi malipilo. Funso ndiloti ngati mukufuna kubweretsa malo awa, kupatula malipilo, tchuti ndalama mabonasi ndipo msonkho ndi inshuwalansi zopereka munthu? Akatswiri ena amakhulupirira kuti kusonyeza patsamba 4129. Mu kugawanika munakwanisa kuona wondituma ndalama m'nkhani ino muyenera mwachindunji okha zolowa za DT70 KT50 (51), ndi kulanda ndalama za msonkho munthu ndalama, malipiro ndi misonkho ina :. Wogwila kapena kugula. Ena amakhulupirira kuti pa p. 4122 mungafunike kusonyeza ndalama zonse zokhudzana kopeleka malipiro. Ndiye inu mukhoza kudziwa momwe ndalama gulu la "okhutira" antchito. Zosintha onse ali ndi ufulu kulibe. ochepa okha kuti mwachindunji mu kalata ofotokozera kunyezimiritsa osankhidwa njira zambiri.

NPP

Bwino mafomu mawonekedwe, muyenera kusankha mmene iwowo anali phindu, ndilo gwero la malipiro a msonkho pa chaka, ndipo malingana ndi zotsatira analandira kulowa deta. Nthawi zambiri gwero la ndalama anali ndalama kuchokera ntchito wamba. Choncho, kuchuluka msonkho zalembedwa pa p. 4124.

zofanana ndi ndalama

Kodi kumaliza ndalama otaya mawu poyerekezera ndi ndalama kwambiri madzi ndalama? Kuyamba, tiyeni kuchita ndi anthu zomwe tingagwiritse a gulu. Cash zofanana - ndi ngongole kubanki, madipoziti anthu, ndi chuma china chimene angathe mosavuta n'kukhala ndalama, koma chiopsyezo chotenga kusintha mtengo. Bwino makhalidwe omwe ananena pa p. 1250. The yofanana ayenera anasamutsidwa ndi lipoti.

gulu akhoza kukalembetsa pa muyezo wa chuma, ndi mtengo chimene chipembedzo mu ndalama ya dziko lina. Pankhaniyi, kulemba ndalama otaya mawu? Chitsanzo cha kulowa deta pa wotuluka ndalama zakunja.

Mfundo kapangidwe akufanana ndi muyezo wa kudzazidwa lipotilo. Ndalama mfundo zikugwirizananso ndi mawonekedwe №1 pa mlingo wa rubles kutembenuka pa tsiku ndikupeleka. Pamene kupanga limanena za ndalama yuro muyeso nkhani kumayambiriro a chaka (p. 4450) ndipo pamapeto (p. 4500), kufunika mwachindunji mlingo kuwombola pa 31 December. Kusiyana, amene analandira pambuyo recalculation, m'pofunika kusonyeza mu tsamba apangidwe 4490. Ngati zofanana ndi ndalama ndi makalata angongole mu ndalama zakunja ku bungwe si anapezazo anatenga mwa chilinganizo zotsatirazi .:

P. = 4490 lapachaka turnovers DT50 (52) KT91-1 - zolowa pachaka KT50 (52) DT91-2.

Chongani kulondola kwa kuwerengetsera kungakhale pa chilinganizo zotsatirazi:

P. 4500 = Page. 4450 - Page. 4400 - Page. 4490.