Kusamala Mapepala: An cholemba ofotokozera za pepala bwino. Mawonekedwe fanizitsani

Malinga ndi PBU 4/99 "Bu", phindu, ndipo utuluke likulu ali lowonjezera ndi zolemba. Yotero ndi pepala bwino. The ofotokozera n'kulemba pepala bwino - ndi gawo la lipoti lapachaka ndi mabizinezi. Baibulo limafotokoza mwatsatanetsatane pa ndalama ndi zofunika.

About chikalata

Ndi mawu ofotokozera ndi mbali ya mawu ndalama. Wonse Fomu pamapeto ake kumeneko. Ambiri, bukuli ayenera kukhala ndi mfundo imene imaonetsa ntchitoyo mipherezero anakonza. Dziwani unapangidwa zotsatira za mfundo zachuma ndi kuulula zokhudza zinthu mfundo mlandu. Pamaziko a mabuku operekedwa akhoza akatunge dongosolo chitukuko mtsogolo.

kapangidwe

The ofotokozera cholemba kukhazikitsidwa bwino pepala chuma adzakhala kuulula deta zotsatirazi:

1. Zimaonetsa mitundu zikuluzikulu za ntchito, komanso mfundo zofunika kwambiri pa ntchito.
2. Sonyezani anatengera njira lipoti mlandu.
3. Kupereka malongosoledwe poyerekeza wa nthawi panopa ndi m'mbuyomu.
4. Pankhani ya kusiyana kupereka uthenga zifukwa asayembekezere.

Maziko kumalizidwa kwa deta - muyezo pepala. The ofotokozera n'kulemba pepala bwino lili Ndime 19. Tiyeni tione iwo mwatsatanetsatane.

Information pa gulu

1. Umwini ndi dzina la bungwe lalamulo.
2. Adiresi.
3. Wapachaka Kuchuluka kwa ogwira ntchito pa lipoti tsiku.
4. The zikuchokera matupi supervisory.
5. Information za oyambitsa lapansi.
6. Kuchuluka kwa likulu.
7. Information za auditors lapansi.
8. Kupezeka kwa ziphatso.
9. Management dongosolo.
10. Kuchuluka kwa misonkho analipira mu lipoti chaka.

Information pa Policy Malawi

N'kulemba amasonyeza deta zotsatirazi:

• malamulo kulembetsa kwa katundu ndi ngongole;
• Zimayambitsa ndi zotsatira za kusintha malamulo;
• malamulo mlandu deta kwa chaka chamawa;
• mwachindunji deta tikonze.

The ofotokozera n'kulemba bwino bungwe pepala kuti ali pa mawu Consolidated chuma, muyenera kukhala bulanchi, ziwalo gulu, malo awo, kukula kwa likulu lawo, gawo la chuma ya aliyense wa iwo. Zotsatira za kusintha mfundo zomwe zingakhudze finpolozhenie kapena zotsatira zina za bungwe, pafupifupi ndalama.

Information pa chuma ndi ngongole

Ofotokozera anati kwa muyezo pepala la Belarus muli mfundo zotsatirazi za opaleshoni dongosolo:

• mtengo oyambirira ndi kuchuluka kwa anapeza depreciation pa chiyambi ndi mapeto a chaka;
• ntchito mawu nyumbayo;
• njira kuwerengetsa depreciation;
• kayendedwe anausiya ndi kugwira ntchito mu magulu;
• malo, yomwe ili pa boma kulembetsa kwa bwalolo, koma achita m'Mphamvu;
• njira kakatundu kuwerengera;
• ndi lemba-pansi Os amene anasamutsidwa ndi zolowa zomwe zasungidwa.

M'mizere kalata ofotokozera za pepala bwino ndipo anasonyeza deta IBE:

• njira kufufuza ziyenera;
• zotsatira za kusintha njira;
• kukula ndi kayendedwe ka chuma cha kuwonongeka kwa phindu.

Komanso amasonyeza zokhudza ngongole ndi finvlozheniyah:

• kupezeka, kukhwima, kusintha mu mtengo wa ngongole;
• mitundu, maturities chikalata ngongole ndi chuma;
• kuchuluka kwa ndalama chidwi, zomwe zili m'gulu la ndalama opaleshoni ndipo makhalidwe amtengo;
• mtengo wa ndalama zolemeletsedwa pafupifupi;
• njira imene ingatithandize kuzindikira ndalama akanagwiritsa ntchito ndi zotsatira za kusintha;
• ndalama, mitundu ya Bank ku Central, alonjeza;
• kufunikira kwa Bank ku Central ndi finvlozheny;
• zikuchokera ndi kayendedwe kuwonongeka gawo;
• ziyenera a ngongole Bank ku Central ndi ngongole ndi kuchotsera.

Pa ndalama zakunja chuma ndi ngongole amaoneka mu kalata:

• kusinthitsa ndalama kusiyana zokhudzana chifukwa ndalama opezeka kapena ayi;
• Bank of Russia kusinthitsa ndalama pa tsiku bwino pepala.

Analysis bwino kapangidwe

Chigawo chino kumaphatikizapo ziyenera a chikhalidwe chuma kampaniyo. Linapangidwa malinga ndi malangizo a ulamuliro nkhani solvency. gawo kusanthula mitundu yonse ya liquidity, chitetezo mlingo zikutanthauza profitability, mlingo wa kudalira chuma ndi kukhazikika.

Mbali mawunikidwe a cholemba ayenera kukhala ndi ndondomeko ya kuwerengetsa ndi akalozera. Taganizirani akuluakulu.

1. liquidity Current - amasonyeza mlingo wa kalembera-amatidwa ngongole yochepa. Mtengo wapatali wa koyefishienti likusonyeza finsostoyanii azilandira:

Kr = A2 (A5 - 640 p.), Kodi;

• A2 - chifukwa cha gawo lachiwiri la muyezo wodalirika (p 290.);
• P2 - chifukwa cha gawo lachisanu la ngongole (690 pp.).

2. alionse m'dzikoli pali wa chuma panopa kuonetsetsa - mapulogalamu gawo la AB anapanga ndalama zawo:

Ndi ao = (S3 + tsa 640 - A1.): A2, m'mene:

• P3 - wachitatu gawo udindo; (490 pp.)
• A1 - kalembera woyamba (Page 290.).

3. koyefishienti wa payables chitetezo - zikusonyeza mphamvu ya gulu kulipira ngongole pambuyo kugulitsa katundu:

Ndi kz = (S4 + (n2 - tsamba 640).): WB, kumene:

• P4 - chifukwa chabe gawo 4 (p 590.);
• WB - muyezo pepala (tsamba 300.).

bungwe imatengedwa insolvent ngati mkati 4 midadada limapezeka osagwira bwino pepala dongosolo, umboni ndi mtengo wa ngongole chitetezo chinthu mlingo pamwamba 0,85.

4. Solvency Index limasonyeza mbali ya ngongole yochepa, kampani akhoza kulipira pa nthawi ya malipoti:

Ndipo mamita = (yochepa kwambiri ngongole - arrears yaitali): muyezo pepala okwana.

Data pa ndalama zolowa

gawo ili amasonyeza zokhudza mabuku malonda ndi misika Hrs, gawo la ndalama, kupezeka kwa nkhokwe kwa malipiro m'tsogolo, kapangidwe ka ndalama zina ndalama, zinthu zapadera. Payokha likunena zambiri pa mapangano akumatchula mawonekedwe si ndalama za malipiro: chiwerengero chawo, kuchuluka kwa ndalama, njira kudziwa phindu la katunduyo anasamutsidwa.

ntchito lowunikira

Muyezo mawonekedwe ndi mawu ofotokozera za pepala bwino lili ndi gawo limene limasonyeza:

• m'lifupi mwa misika, kupezeka kwa katundu;
• mbiri Company mu msika;
• mlingo wa zizindikiro ntchito;
• ntchito imayenera chuma.

Kusintha sikelo

Ngati nyengo malipoti panali ziŵalo kumalo a ntchito, deta awa analowa mu pepala bwino. The ofotokozera n'kulemba pepala bwino adzakhala ali ndi mfundo zimene zikuchititsa vutoli ndi mmene kusintha. Chigawo chimenechi wodzazidwa ngati deta lisinthike kumayambiriro kwa chaka.

othandizana nawo

Drafting wa cholemba ofotokozera za pepala bwino amapereka sanjira mudziwe kupezeka bulanchi, oyambitsa ndi ma sheya hoda:

• mndandanda wa iwo;
• chikhalidwe cha ubale;
• zifukwa anasonyeza kuti othandizana nawo ndi;
• Mitundu ntchito ndi njira kudziŵa mtengo pa iwo;
• Kuchuluka magawo.

mfundo ntchito

Chigawo chimenechi amasonyeza zokhudza udindo wa chitsimikizo ndi litigation bungwe, kukula ndi kuchuluka kwa gawo lapansi.

olowa deta ntchito

1. Chiwerengero cha mapangano mgwirizano.
2. Zolinga za polojekiti.
3. The ndalama.
4. Chuma ndi ngongole, phindu kapena chitayiko chifukwa cha chaka panopa.
5. Information za chuma ntchito ndi ntchito olowa.

gawo Information

Mtundu wa zolemba ndi ofotokozera kwa muyezo pepala kwa FSS zikutanthauza gawo, yomwe amasonyeza zambiri pa zochitika ndiponso mabungwe - alili kuti zikalata woyamba amatchula kuti mudziwe mfundo zachuma tidzakwatulidwa anagwirizana:

• mndandanda wa mayunitsi;
• chiwerengero cha ndalama;
• phindu kapena imfa;
• onyamula kuchuluka kwa chuma, ngongole, ndalama likulu mu chuma opaleshoni ndipo chuma chosaoneka ndi maso;
• mtengo depreciation;
• gawo chuma chonse cha bulanchi;
• phindu la ndalama ku kugwilira limodzi makampani.

Zochitika pa tsiku bwino pepala

Chigawo chimenechi amasonyeza zambiri za mfundo za ntchito zachuma, amene kwambiri ndi kuchuluka kwa chuma ndi ngongole. Iwo ayenera kutsegula kwathunthu. Sasonyeza deta zingakhudze kusankha ogwiritsa statement a chuma. Events anapanga cholemba, koma lipotili sanapange kusintha. Kafukufuku amene amadza mwa mawu a ndalama n'kofunika kuti awonetsepo document- kapena amasonyeza kuti zimenezi sizingatheke.

buku la zolemba za ofotokozera za pepala bwino anyamula mfundo zotsatirazi:

• Malonda wamangawa gulu zinatha;
• The ziyenera a chuma, zotsatira amene anatsimikizira kusintha phindu;
• kupeza deta pa wocheperapo finsostoyanii, Bank ku Central kutchulidwa pa katundu kuwombola;
• kugulitsa m'matangadza pa mtengo wapamwamba;
• Benefiti motere;
• zodzinenera malipilo ku kampani ya inshuwalansi;
• kuvomereza khotilo, chimene chimafuna chilengedwe cha kusungitsa;
• ziŵalo, kukhazikitsanso bungwe;
• chisankho pa CB issuance;
• ndikupeleka zokhudzana ndi kugulitsa ya opaleshoni dongosolo;
• moto vuto mwadzidzidzi chimene chachititsa chiwonongeko cha mbali ya chuma ya;
• kuchotsa zinthu opaleshoni;
• kuchepetsa ndalama opaleshoni;
• zochita za matupi a mphamvu ya boma;
• kusintha sizimadziwika mu mitengo kuwombola, mitengo kalembera wanu.

chithandizo boma

Onani mawu ofotokozera kwa muyezo pepala la kosamalira maphunziro ndi bungwe ina iliyonse imene amalandira thandizo kuchokera bajeti, adzakhala ali ndi mfundo on:

• chikhalidwe ndi kuchuluka kwa utuluke ndalama ndi ngongole;
• akulimbana ntchito ndalama;
• zinthu zosakwanira makonzedwe a ndalama ndi ngongole okhudzidwa.

ntchito zachilengedwe

A nyemba zolemba za ofotokozera kwa muyezo pepala la makampani amene ntchito kungasokoneze pa chilengedwe ndi wosiyana chikalata muyezo. Komanso, adzakhululukidwa analowa:

• deta kunyezimiritsa amadza (mpweya, zinyalala);

• Information za dziko reclamation;

• deta pa ndalama zoteteza chilengedwe.

Information AB

CHITSANZO ofotokozera kwa Mapepala Kusamala, anapereka m'munsimu, lili ndi mfundo za CBR:

• nambala ya chikalata ndipo kwambiri CB, phindu mwadzina;
• kayendedwe ka magawo pa chiyambi ndi mapeto a nthawi;
• mtengo wa masheya m'manja mwa JSC ndi bulanchi ake;
• nkhokwe likupezeka ndi cholinga cha chilengedwe chonse.

Pamene nkhani zina anasonyeza:

• amasulidwe chifukwa;
• tsiku;
• zikhalidwe za zogulitsa;
• chiwerengero cha chikalata magawo wamba;
• kuchuluka kwa anapeza kuchokera mayikidwe a.

gawo 17

chinthu ichi amasonyeza deta chofunika PBU 18/02:

• makonzedwe ndalama (ndalama) kwa NPP;

• kusiyana zinafuna kuwukonza kuchuluka msonkho;

• PNA, izo, iye;

• zifukwa kusintha mu mitengo ya msonkho;

• kuchuluka kwa Izo, ndipo Izo, olembedwa pa kugwirizana ndi kutaya Os.

kutha kwa ntchito

Ngati bungwe ndi m'kati liquidation, chomaliza bwino pepala umaperekedwa kwa Federal Tax Service. The ofotokozera n'kulemba pepala bwino lili mfundo zotsatirazi:

• ntchito Kufotokozera liquidation;

• deti limene amaliza ntchito;

• Chuma ndi ngongole ya nazo;

• otaya ndalama mu panopa, ndalama ndi ntchito ndalama;

• kuchuluka kwa ndalama, ndalama, ndalama, zomvetsa pamaso misonkho, accrued NPP;

• Kulipira liquidation.

zizindikiro zina

Iwo ndi ochepa, koma kuponya nkhani za Sikuti:

• mankhwala mpikisano;

• mfundo ngongole, creditworthiness;

• zokhudza chuma, anatumiza ndipo analandira mwa kasamalidwe.

CHITSANZO ofotokozera kwa Mapepala Kusamala

Ofotokozera anati kwa muyezo pepala la JSC "Company" chaka 2015:

1. Information General

Olowa Stock Company "Company" anawerengedwa IFTS nambala 5 Saint Petersburg 28.10.2010 (kupitiriza anapereka CPT, chiwerengero VAT, satifiketi deta kulembetsa boma, adiresi.)

Kusamala pepala wasenza malinga ndi mlandu ndi malipoti malamulo (IFRS).

Mosavomerezeka thumba: 2 000 000 (miliyoni) rubles.

Chiwerengero cha magawo wamba: 1 000 magawo ndi phindu mwadzina la 2 000 (zikwi ziwiri) rubles.

Mtundu waukulu ntchito: processing mkaka (NACE 15.50).

Oyambitsa a anthu:

Ivanov Andrey Sergeevich - membala wa bodi;

Averin Stepan Pavlovich - membala wa bodi.

2. ndondomeko The mlandu

Order pa nambala mfundo mlandu 158 yolembedwa ndi mkulu 25/12/2013 anali (mwachidule pofotokoza zinthu: mmene kuwerengera depreciation, kuwerengera wa ngongole ndi chuma, etc ..).

3. Kapangidwe ka muyezo (chiwerengero cha wina anasonyeza mzere bwino ndi masamu zizindikiro kusintha).

4. kuwerengera za chuma (kwa katundu ndi zokhudzana ndi likulu).

5. kusanthula Financial (masamu liquidity malire, kufufuza chitetezo, malingana ndi kuchuluka kwa ndalama ndi T. D.).

6. The zikuchokera Os (miliyoni rubles.) - kwa mayiko Kuimilidwa mu mawonekedwe a tebulo.

dzina	mtengo koyamba	depreciation	onyamula kuchuluka
Land	1,25		1,25
nyumba	58,3	6,9	51,4
mayendedwe	1.3	0.4	0,9
zida	32,6	4.9	27,7
kufufuza	0.4	0,07	0,33

7. ngongole ndi nkhokwe

Pa 31.12.2015 analengedwa ndi makonzedwe tchuthi malipiro kuchuluka kwa pafupifupi 1.5 miliyoni rubles, chiwerengero cha masiku -. 66, kugwiritsa ntchito mawu akuti - 2016. Kupereka ngongole wofooka aumbike mwa kuchuluka kwa opaka 1.687.000. chifukwa kukhalapo kwa chabwino ndi si ngongole wotetezedwa kwa "ogwira ntchito". Kupereka kwa diminution mtengo wa inventories si chifukwa palibe zizindikiro za kuwonongeka.

8. Labor ndi Malipiro

December 2015, malipilo arrears wa rubles miliyoni 1.79. Alipire nyengo - 01/15/16, mlingo zolowa - 24,99%, chiwerengero kutchulidwa - anthu 166. Wapakati pamwezi malipiro - 20 765 rubles.

9. unayendera analandira mapulogalamu (anasonyeza mitundu).

03/20/2016

Director wa "Bungwe" siginecha

Pomaliza

Malinga ndi zotsatira za kalendala chaka muyezo pepala Pakuti Federal Tax Service. Onani mawu ofotokozera za pepala bwino wasenza mtundu uliwonse. Mwina muli matebulo ndi matchati. Imakhala zosiyanasiyana mudziwe zambiri kuchokera ndondomeko kulongosola kwa mawerengedwe zizindikiro ndalama. Waukulu chofunika - mudziwe ayenera kukhala molondola ndi wofunika kwa owerenga.