Kodi lembani ripoti ya kusintha mu chilungamo: malangizo

Malinga Art. 13, N. 1 FZ № 129 lolamulira mlandu, mabungwe onse ayenera kukonzekera malipoti malinga ndi zomwe wa mawunikidwe ndi kupanga nkhaniyi. Dongosolo la Utumiki wa Finance № 66n anakhazikitsa malamulo atsopano zimene zimagwira kuchokera 2011. Yotsatirayi, ganizirani mmene lembani ripoti ya kusintha mu chilungamo.

mwachidule

Tisanafotokoze kukuwuzani inu momwe lembani ripoti ya kusintha mu chilungamo, ayenera zikhulupiriro mfundo zingapo zofunika, ndi lamulo ladziko. Makamaka, tiyenera kulabadira chakuti pansi Art. 4 Para. 3 Chilamulo pamwamba Federal № 129 makampani amene anasintha dongosolo chosavuta misonkho, osapatsidwa udindo kusunga ndalama. Pa nthawi yomweyo, makampani ndi pa dongosolo chosavuta ayenera kuganizira zinthu zomwe chosaoneka ndi maso ndi kugwira ntchito mu malinga ndi malamulo a boma. kusintha chilungamo (chitsanzo cha kudzazidwa adzakhala zofunikila pansipa) ayenera kuperekedwa pasanathe masiku 90.

Features wa Kuwulura

Monga chilungamo mabizinezi ndi chuma kwaiye kupyolera:

• Zotsatira za chuma za kukhazikitsa ntchito kampani mwini.
• Ndalama za mamembala (ma sheya hoda, oyambitsa).

Malinga Para. 28 PBU 4/99 ofotokozera Mfundo moyenera pepala ndi phindu ndi imfa mawu kuulula zambiri mu mawonekedwe a mitundu osiyana lipoti. Zikuphatikizapo ofotokozera chosiyanasiyana. Yotsirizira ndizodzazidwa ndi nkhani za kusintha chilungamo ndi ndalama kayendedwe. Mu N. 30 PBU 4/99 malangizo kwa mabungwe malonda. Malinga ndi iwo, deta ogwira ntchito amafunika kukhala mbali ya pepala bwino kupereka lipoti la kusintha mu chilungamo.

Kodi kudzaza mu akusowekapo: malamulo ambiri

Mu zolembedwa zina ndalama Payenera kukhala. Kodi kudzazidwa olondola a mbiri ya kusintha mu chilungamo? akusowekapo chitsanzo chikukhudza:

1. Mtengo wa katundu pa chiyambi cha kayendedwe ka chuma.

2. kuchuluka kwa ndalama, kuphatikizapo kupyolera:

• ndi issuance a magawo zina (magawo);
• revaluation cha chuma;
• ndi ziŵalo wa bungwe lalamulo (pophatikizana kuphatikiza);
• kukula kwa chuma;
• phindu, ndipo malinga ndi malamulo a mlandu ndi lipoti mwachindunji ndi kuwonjezeka katundu.

3. The kuchepetsa ndalama, kuphatikizapo pa:

• ziŵalo malamulo chilli (kudzipatula, kupatukana);
• kuchepa kwa chiwerengero cha magawo;
• ndalama zimene mwachindunji choikidwa nkhaniyi;
• kuchepetsa phindu ndime ya magawo.

4. kuchuluka kwa likulu kumapeto kwa nyengo ya malipoti.

mfundo

Kuyankhula za momwe lembani ripoti ya kusintha mu chilungamo, tisaiwale kuti makampani paokha kudziwa mfundo za nkhani ntchito. Komabe, mu PBU 4/99 (p. 11) imafotokoza kuti mtengo wa munthu chuma, ndalama, ngongole, ndalama ndi zotsatira za ntchito ayenera kuperekedwa alibe, ngati amapezeka kuti n'zofunika ndipo ngati palibe Kuwulura owerenga chidwi sadzatha kupanga kuwerengetsa udindo ndalama kampani kapena zotsatira za ntchito zake. Iwo akhoza atenge muyezo pepala kapena mawu a phindu ndi imfa chifukwa chiwerengero ndi ndemanga, ngati aliyense wa magawo pamwamba payokha alibe tanthauzo kwa kusanthula profitability momasuka ndi ntchito.

mtundu

Popeza kudzazidwa kusintha chilungamo ayenera kukhala molingana ndi malamulo applicable, ndiye pansi Art. 13 Para. 6 Chilamulo Federal № 129 yachokera ndi kusunga wotsatira ndi makonzedwe a zolembedwa zachitika pa pepala. Ndi hardware yoyenera ndi chilolezo cha anthu okhudzidwa processing, buku ndi kufala kwa mudziwe angathe kuchitidwa mu makina. Tikumbukenso kuti mawonekedwe a pakompyuta wavomerezedwa ndi dongosolo la Federal Tax Service. Iwo analemba mogwirizana ndi mitundu ya mbiri yabwino ndi unduna wa Finance Order № 66n. Malamulo pofotokoza mmene kudzaza kusintha chilungamo, Fomu 3 anazindikira yekha analola kuti zofunika. mawonekedwe ayenera wasenza bwino, popanda kuwongolera ndi erasures.

Features kulowa deta

Pali ena mokoma kuti ayenera kudziwa ndodo chinkhoswe mu kudzazidwa ndi mbiri ya kusintha mu chilungamo. chitsanzo anaikonza kuti mudziwe osati kwa nthawi panopa, komanso yapita 2. Mwachitsanzo, zolembedwa kwa chaka cha 2011 nayonso deta 2010 ndi kuchuluka kwa chuma pa December 31. , 2009. Mu yolemba lipoti, tiyenera kukumbukira kuti zoipa kapena deductible zizindikiro zimaonekera parentheses. Total chuma kulowa m'nyumba zikwi (kapena mamiliyoni) rubles.

Kodi lembani ripoti ya kusintha mu chilungamo: Chitsanzo

zolembedwa buku la chuma ogwira idzachitike pa maziko a Chilamulo abovementioned Federal № 129, Order kwa Utumiki wa Finance № 66n ndi PBU 4/99, 6/01, 14/07, etc., momwe lembani ripoti ya kusintha mu chilungamo pofuna kufotokoza bwino nyemba kudzazidwa lagawidwa m'magawo atatu. Chikalatachi linyezimiritsa kayendedwe ka ndalama ndi kusintha mogwirizana ndi kusintha kwa malamulo mlandu ndi kuwonongedwa zolakwika. Madongosolo ndi kuti mudziwe zimene mumachita pa ukonde kwa ziwiri zapitazi ndipo pa mapeto a nthawi panopa, pamene lipoti kwathunthu kwa kusintha mu chilungamo. nadzaza nyemba, zomwe zofunikila pansipa, wasenza mu 2011 kuti Company.

Kupita ndalama

Gawo ili ayamba kudzaza lipoti kusintha chilungamo. Anadzaza chitsanzo kakunena kwa nthawi panopa ndi m'mbuyomu. gawo amasonyeza deta kayendedwe, kuwonjezeka, kuchepetsa katundu ndi buku awo. Chiyambi zambiri, ayenera kutsatira malamulo amene amafotokoza mmene lembani ripoti ya kusintha mu chilungamo. Kodi kudzaza mu zolembedwa za chaka chatha ndi zothandiza kwambiri kwa ogwira ntchito achinyamata. chidwi ziperekedwe kwa ndondomeko anasamutsa deta kulembedwa chaka chatha. Mavuto ena angachokere ogwira pokwaniritsa kudzazidwa kusintha chilungamo cha bungwe kumene analenga. Komabe, mu kuchita, monga ulamuliro, chirichonse si choncho mabvuto.

Revaluation Os

Amene akufuna kudziwa momwe lembani ripoti ya kusintha mu chilungamo, magaziwo m'nkhani ndi atumikire monga chothandiza zithunzi. Mu kukafola chigawo choyamba cha kayendedwe ka ndalama chaka chatha anagwira kwa zolembedwa panopa pamaziko a comparability. Izi zimatengera mu kusintha nkhani mu dongosolo la kupanga zotsatira za revaluation wa chuma chosaoneka ndi maso ndi kugwira ntchito mu mawu ndalama kampani.

Malinga ndi magazini atsopano a PBU 6/01 zonena. 15, kampani malonda ali ndi mphamvu osapitirira kamodzi pa chaka (kumapeto kwa kuzungulira) kuchita revaluation a magulu homogeneous zikugwira ntchito pa m'malo mtengo (panopa). Zotsatira za njira kukhala chuma yoyenda yokha chinyezimiro cha zolembedwa pa. Malinga ndi mawu a m'mbuyomu a PBU lino, malangizo amene ali malamulo, chimene mu 2010 zinachitikadi lipoti wathunthu kusintha chilungamo (malangizo a mmene kudzaza), ndi zamalonda mwina osapitirira kamodzi pa chaka (kumayambiriro kwa nyengo) kuti adzathe amayang'anitsitsa magulu a homogeneous Os pa m'malo mtengo (panopa). Zotsatira za njira zikusonyezedwanso m'mabuku popanda. Zotsatira za revaluation osati m'gulu mawu kwa malipoti mkombero yapita ndipo atengedwa mu bwino nkhani pa chiyambi cha nthawi.

Revaluation wa chuma chosaoneka ndi maso

Malinga ndi magazini atsopano a PBU 14/07 (p. 17) ndi kampani malonda sangathe kuposa kamodzi pa chaka (kumapeto kwa kuzungulira) kuchita ndondomeko revaluation wa chuma chosaoneka ndi maso malinga ndi phindu panopa msika. Iye, nayenso anatsimikiza basi molingana ndi mfundo za zolowa yogwira zinthu za chosaoneka ndi maso. Mu Baibulo wakale PBU pamwamba 14, malinga ndi zomwe kudzazidwa kusintha chilungamo, mawu anapereka mabizinesi ufulu zosaposa kamodzi pa chaka (kumayambiriro kwa nyengo) kuchita revaluation wa chuma chosaoneka ndi maso.

ayamikira

Pa chinyezimiro cha zotsatira za revaluation anapangidwa zaka isanafike, mu lipoti la chaka cha 2011 ayenera kukhala markdown kuchuluka (kuunika mofatsa) ya chuma chosaoneka ndi maso ndi zotsatira opaleshoni ya 2009-10. Chipatso pa chiyambi cha 2010-11. motero, kusamukira ku chiyambi cha nthawi ya (2010-11) kumapeto kwa otsiriza (2009-10.). Kudzera kusintha adzakhala anaonetsetsa comparability.

Zinthu zazikulu

lipoti chiyenera kusonyeza zizindikiro:

• Share likulu. Chingwe = 3310 p. 3314 + 3315 + 3316.
• Zachuma magawo kwa ma sheya hoda. Chingwe = 3310 p. 3314 + 3315 + 3316.
• likulu zina. Chingwe 3310 = 3312 + 3313 + 3314 + 3316 +.3315.
• Chipenyere imfa (anapitiriza zasungidwa). Chingwe 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
• Reserve likulu. Chingwe mzere = 3310 3316.
• Total. P. 3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.

Kuphatikizapo mizere mwachindunji 3311, 3312, 3313, 3314, 3315, 3316. Net ndalama p. 3311 amasonyeza kuchuluka kwa lipoti chaka, kukula kukula kwa phindu anapitiriza la kumalo a ntchito. Izo ziyenera Komabe, kumbukirani kuti phindu akusonyeza mzere 3311, ayenera kukhala wolingana kuti tikuonera p. 2400 zolembedwa zomvetsa ndipo phindu. phindu Net zogwirizana ndi kuchuluka opezeka mlandu akaundula a ulemerero nkhani:

84 "anasonkhanitsa kuchepekedwa (anapitiriza zasungidwa)" kwa chaka.

99 "Losses ndi Malonda" kumapeto kwa 1Q., 6 ndi 9 miyezi.

Revaluation katundu

P. 3312 zikuphatikizapo Uwerenge kuwerengera zina za chuma chosaoneka ndi maso ndi chuma lokhazikika. Zimatanthauza likulu zina kumalo a ntchito:

• mu utumiki, ngati zachitidwa mwa m'zinthu yapita devaluation zinthu;
• ndi kuchuluka choposa kuchuluka kwa revaluation zotsala pa amalimbikitsa markdown ngati woyamba kuposa wachiwiri.

Tisaiwale mfundo yofunika kwambiri. Kuchuluka kwa revaluation zotsala zimene mumachita chosaoneka ndi maso ndi chuma anakonza kuchuluka kwa chizindikiro cha markdowns awo anapanga nthawi isanafike komanso mu Zotsatira za chuma monga ndalama zina zokhudzana ndi zotsatira ndalama zina. Kulongosola akaundula izo amatamanda "zoonjezerapo analipira-likulu" (83). Pa kutaya revalued chuma chosaoneka ndi maso ndi kuliika chuma ndalama mu revaluation zochuluka zawo ndi kunditumiza ku MF. 83 chifukwa cha imfa lamaliseche (anapitiriza zasungidwa) wa kampani.

Ndalama pa kuchuluka kwa chuma

Chingwe 3313 akuimira chiwerengero cha phindu, amene si m'gulu chifukwa chuma cha nyengo ilili. Ndalama zimenezi, mwachitsanzo, akhoza kukhala kusiyana, lomwe likutuluka kuchokera kumasulira katundu wa kampani alembedwera ndalama zakunja, ndi ngongole ntchito khalidwe la zochitika kunja kwa Russia mu rubles. phindu Zimenezi zimaonekera mlandu mu nyengo malipoti ndipo amatamanda zina amalipidwa likulu.

Kuti mudziwe zambiri,

Mzere 3314 akusonyeza kukula kwa kuwonjezeka likulu la kampaniyo, akuwuka chifukwa:

• ndi issuance a magawo zina (magawo);
• zopereka katundu wa mosavomerezeka.

Chingwe 3315 zikuphatikizapo kuwonjezeka ndalama, amene anauka chifukwa cha kuchuluka kwa ubwino mwadzina la magawo (m'matangadza). Pa p. 3316 (ziŵalo mabungwe alamulo) akusonyeza kukula kwa kuwonjezeka likulu, limene anachimwitsa chifukwa kupatukana / kuphatikana.

Kuwonongeka kwa katundu

Mu mzere 3320 akuganizira kukufikira kwa mizati zotsatirazi:

• Ovomerezeka likulu -. Tsa 3320 = 3324 + 3325 + 3326.
• M'matangadza kuti awomboledwe magawo - mzere 3320 = 3324 + 3325 + 3326.
• Secondary kalembera - mzere 3320 = 3322 + 3323 + 3324 + 3325.
• Reserve ndalama - str.3320 = mzere 3326.
• zomvetsa anasonkhanitsa (anapitiriza zasungidwa) - chingwe = str.3321 3320 + 3322 + 3323 + 3324 + 3325+ 3326 + 3327.
• Zotsatira - tsamba 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327 ..
• Kuphatikizapo - mzere 3321-3327.

ndalama Net mu mzere 3321 ananena kuchuluka kwa chitayiko chifukwa cha nyengo malipoti, amene amachepetsa kukula kwa ndalama undistributed la kumalo a ntchito. Revaluation katundu pa p. 3322 limafanana ndi kuchuluka kwa utalembedwa-pansi chuma chosaoneka ndi maso ndi chuma lokhazikika. Zimatanthauza ukugwirizana likulu kampani kuchuluka osati choposa kuchuluka kwa revaluation zochuluka, ngati pamaso zonse. The utalembedwa-pansi chuma chosaoneka ndi maso ndi chuma mapulani amene ali wamkulu kuposa index inayake revaluation anapanga nthawi isanafike ndi spaced pa kulera chuma zina taonera chifukwa ndalama monga revenues ena. Akaundula mlandu mtengo uwu kumaonekera madebiti cq. 83.

kuchepetsa ndalama kakatundu yokonza

Mu mzere 3323 akuganizira mtengo mtengo, omwe sali m'gulu zotsatira ndalama nyengo malipoti. Kusiyana zabwino, lomwe likutuluka pa kumasulira kwa mtengo wa katundu chipembedzo ndalama zakunja, ndi ngongole zimene zimagwiritsidwa ntchito kwambiri pochita zinthu kunja rubles ngati anafotokoza kuti ndalama zina chifukwa cha kuchotsa ntchito malonda kunja kwa Russia akhoza kuchita monga otaya. Izi kumachepetsa kufunika kwa chuma zina mwa MF. 83.

zinanso

Mzere 3324 umayamba kuchepetsa wa chilungamo. Kumachitika chifukwa kuchepetsa phindu mwadzina la magawo (m'matangadza). Kuchepetsa chiwerengero cha sheya analembedwa pa mzere 3325. Mu p. 3326 malipiro amene anaonekera mu ziŵalo ogwira ntchito mu mawonekedwe a kupatukana / kuphatikana. Mu mzere 3327 akusonyeza kuchuluka zokhudzana ndi kufalitsa zopeza asanachotse kwa ma sheya hoda (oyambitsa, ophunzira).

Kusintha kakatundu zina

Mu mzere 3330 amasonyeza kuchuluka kuti sikumangotikhudza kusintha kuchuluka kwa likulu wonse. Iwo anasonyeza mu mawonekedwe a mfundo zabwino ndi zoipa mizati osiyana a mzerewu. Pamene ndalama revalued pa kutaya katundu chosaoneka ndi maso ndi kuliika chuma revaluation zochuluka zawo ndi inasamutsidwa kuchoka chuma zina kumalo a ntchito likuvutika kukonza zolowa zomwe zasungidwa (chipenyere imfa), lipoti amasonyeza:

• mu parentheses (ngati mtengo zoipa) pa ndime "likulu Secondary";
• zabwino chizindikiro mu "anasonkhanitsa kuchepekedwa (anapitiriza zasungidwa)."

Tikumbukenso kuti mlingo pa mzere 3330 sizikhudza kwa ndalama mu mizere 3310 ndi 3320.

gawo 2

Mu gawo ili la lipoti la amasonyeza kusintha katundu kampani wawo pa nthawi isanafike, amene amayamba ndi:

• kusintha, cholakwika kulewerana kuti akhala wobvomerezedwayo mwa m'zinthu yapita;
• mfundo mlandu Chikhaliro cha kusintha (kwa comparability).

The ofotokozera kwa mkulu udindo ayenera kupereka zifukwa, amene anachititsa chilungamo kusintha awa ma sheya hoda 'M'masiku isanafike.

Net chuma (gawo 3)

Mu gawo ili la lipoti analowa zambiri pa ndalama pa mapeto a nthawi ndi awiri m'zinthu m'mbuyomu. Mwachitsanzo, zolembedwa cha 2011 tiyenera kuonetsera mfundo za chuma ukondewo pa 31.12 2009, 2010 ndi 2011. Mwa dongosolo la Utumiki wa Finance № 10n, FCSM № 03-6 / pz, chifukwa kuwerengetsa kalembera ukonde AO kupatula makampani kuti achite banki ndi inshuwalansi ntchito pansi pa mtengo Na ayenera kumvetsa ndi phindu lomwe anatsimikiza mtima Kuchotsera kuchuluka kwa chuma AO anatengera kwa mawerengedwe a kuchuluka kwa ngongole zawo. Ndi zikuchokera ndalama midzi monga:

1. Non-panopa katundu. Iwo zikugwirizananso ndi muyezo wa chigawo choyamba:

• Chosaoneka ndi maso katundu.
• ndalama lipindulitsa pa chogwirika chuma chamtengo wapatali.
• bizinesi ndi yaitali.
• Zina osakhala panopa katundu.
• Atathana chuma.
• Yomanga patsogolo.

2. chuma Current kupsa mu gawo lachiwiri la muyezo:

• M'matangadza.
• Receivables.
• VAT makhalidwe analandira.
• bizinesi ndi yochepa chikhalidwe.
• Ndalama.
• Other chuma panopa, kupatulapo mtengo wa ndalama lenileni la magawo kuwomboledwa chuma zogulitsa wotsatira kapena Kulipira, komanso ngongole oyambitsa (ophunzira) ya zopereka likulu gawo.

Pakuti ngongole amene anatengedwa mawerengedwe ali motere:

• zitsimikizo ngongole, ngongole ndi ena yaitali chikhalidwe.
• Ngongole oyambitsa (ophunzira) mu malipiro ya ndalama.
• Ngongole ngongole ndi Kuyamikira yochepa chikhalidwe.
• Kamba ndalama m'tsogolo.
• Payables.
• Other ngongole yochepa.