Kuwukonza zolakwa mlandu ndi malipoti. chithandizo cha ndalama kwa kuwukonza zolakwika

Pali njira zosiyanasiyana imene akatswiri akhoza kuyan'ana zikalata mlandu chachikulu. Komabe, nthawi mu chinyezimiro cha deta aliyense ndi onse a zolakwika. Tiganizire moposera mmene kuwukonza zolakwika mu mlandu ndi malipoti.

mwachidule

zolakwa mlandu pachithunzichi, kapena chinyezimiro nonreflection mfundo zina za ntchito chuma kumalo a ntchito. Kwathunthu kuteteza mosavuta asayembekezere sangakhale. Komabe, kungakhale yake kukhwimitsa kudziwa zolakwa mlandu wa (chuma) malipoti ndi kuthetsa mavuto awo. Kumbukirani kuti zolakwa zonse wapezeka kudzudzulidwa.

normative m'munsi

zikalata chachikulu mlandu malinga ndi zimene zinalembedwa ndi Malamulo (FDR). Kuyambira chaka cha 2010, mozama PBU 22/2010. Iye anakhazikitsa dongosolo kukonza zolakwika mlandu ndi mawu a Kuwulura wanena mu mapepala a mabungwe alamulo, makampani, ena kuposa makampani ngongole, mizinda yambiri ndi mabungwe a boma.

Zimayambitsa mudziwe pachithunzichi

Malinga ndi Ras 22/2010 Chitsanzo zolakwa akhoza kukhala makonzedwe:

• zolakwika mu kuwerengetsera ya;
• alonda chinyengo kutsogolera ogwira mlandu;
• gulu lolakwika ndi kusanthula mfundo za ntchito zachuma za bungwe;
• kukhazikitsa pachithunzichi ndondomeko mlandu kampani;
• Kusagwiritsa ntchito mfundo kupezeka pa nthawi ya kusainira mapepala;
• molakwika malamulo lolamulira mlandu.

Gawo

Zotsatirazi mitundu zolakwa mlandu:

1. Kuwerengetsera zopindika. Iwo nsikidzi zokhudza kuwerengetsera olakwika kapena pachithunzichi gawo / kulanda mfundo akaundula.
2. Kupunduka chifukwa cha mwadzidzidzi fixation wa zolembedwa chachikulu. zopindika zimenezi zikuchitika, kawirikawiri chifukwa unharmonized mu mayunitsi ntchito. The zikalata anasaina kawirikawiri mu nthawi kuphonya dipatimenti mlandu. Paper akhoza anachedwa ndi kampani. Pankhaniyi, nonreflection awo adzakhala kukhala zolakwika.
3. Zopindika zimene zimachitika chifukwa ntchito pachithunzichi lamulo. Zolakwika zimenezi chifukwa cha kuyan'anila za malamulo a sheya ndi Kuwulura mudziwe awo.

Kuwonjezera pa pamwamba, kupunduka kungakhale chifukwa cha zolakwika, wosadalirika, deta chosakwanira. zolakwa zimenezi zingakhale mwangozi ndi mwadala anachita. Zikatero Choncho, ena makampani akuyesera kubisa mfundo anachita. Kungakhale Mwachitsanzo:

• kudziŵerengera kopambanitsa buku lolembedwa kutali zinthu mogwirizana ndi chimodzi kapena zapansi ena (yaiwisi kuba);
• kulephera ngongole ndi malamulo ndalama udindo kapitawo anatsatira Petulo anakambirana malisiti ndalama kwa anawapatsa ndalama Organization (Ndipotu chinyengo ndalama).

kuchotserapo

Saona zolakwa zosiyidwa kapena zolakwika mu chinyezimiro cha mfundo za ntchito chuma mawu ndalama kapena mlandu amadziŵika chifukwa deta latsopano kuti analibe kampani pa nthawi ya ntchito (kulephera kulipira) mudziwe ntchito zogwirizana. Adzakhululukidwa anazindikira Nafenso ndi kusintha amanenera. Makamaka, tikulankhula za nkhokwe:

- chifukwa kuwonongeka wa bizinesi;

- wofooka mangawa;

- chifukwa kuwonongeka kwa inventories.

Onse makhalidwe akuti si analowa mu muyezo wa mzere. Iwo kusintha okha ena a akalozera ake.

Njira kudziwika zopindika

Pakuti kuzindikira mwamsanga zolakwa za malipoti azachuma ndi mlandu Ndi bwino:

1. Kuchititsa kufufuza zonse za chuma alipo ndi ngongole ya kampani, kuphatikizapo chiyanjanitso cha ndalama ku kampani.
2. Santhulani deta onse ali akaundula a mlandu. Kuphatikizapo mu chimango cha zinthu izi ikuchitika yotsimikizira za comparability la magawo kwa nyengo (pafupifupi ndalama yofananira ndi milingo ndalama).
3. Chongani Kulumikizana ndi sanali muyezo ntchito zikuluzikulu.
4. Yerekezerani malipoti ntchito - kuchita masamu ndi zomveka kulamulira.

Njira zothetsera zolakwa mlandu

kusintha khalidwe angathe kuchitidwa ndi njira zotsatirazi:

• Tsankho. Kudzudzulidwa mu nkhani iyi, zolakwa mlandu ndi malipoti ikuchitika Kulumikizana zina, wowonjezera kapena kusintha, umachitikira pamaso opaleshoni yekha pa mtengo wa kusiyana zabwino kapena zoipa.
• Complete. Pankhaniyi, njira ya kusintha ntchito zonse umachitikira pamaso, ndi actuation deta kenako zolondola.

Ntchito iliyonse mwa njira pamwamba ayenera kukhala ndemanga ponena za pepala, zimene kulungamitsidwa zimagwiridwa. Kudziwa zolakwa kukonzekera thandizo la ndalama kwa kuwukonza zolakwika.

I okhudza kusintha

Kuwukonza zolakwa mlandu ndi malipoti ikuchitika mwa njira zosiyanasiyana malinga ndi kufunika zolakwa. Malinga ndi chizindikiro ichi, kudziwa magawo awiri ziwonongeke. Zolakwa akhoza kukhala kapena osafunika. i imene zolakwa za gulu poyamba ziyenera kutchulidwa sheya zogwirizana. A kulakwitsa kwambiri mlandu - izo amenewa drawback kuti, payekha kapena osakaniza ndi zilema zina mungathe nthawi imodzi chikoka zosankha chuma owerenga chidwi, amene analandira mwa iwo pamaziko a deta ndalama kuperekedwa mu nthawi ino. Mwachindunji muyezo, kusonyeza mlingo wa kufunika anatsimikiza mtima kumalo a ntchito paokha. Gulu mu nkhani iyi akubwera kuchokera ukulu ndi chikhalidwe cha nkhani okhudzidwa (s). Zimene zikuchitika ku mfundo ndalama ogwira akhoza anakonza motere:

"Mphulupulu The tiyenera kuiona ngati n'kofunika ngati amakwiya misreporting index ndi oposa 10% ya ndalama analandira phindu index".

Nthawi ya kudziwika zopindika

muyezo Izi zili zimakhudza malamulo mogwirizana ndi zimene kuwukonza zolakwa mlandu ndi malipoti. Makamaka, kupunduka kungakhale:

1. Chaka panopa, kuwululidwa:

• pamaso akamaliza;
• pambuyo, koma pamaso kusainira mawu ikuchitika.

2. chaka yapita ija, anapeza:

• pambuyo kusainira mapepala, koma asanapange iwo alipo maphwando chidwi;
• pambuyo popereka ogwiritsa pamaso pabvomelezo la malipoti;
• pambuyo kukondweretsa masheya a.

maphwando chidwi

Njirazi ndi monga:

1. Ophunzira LLC.
2. Mitembo ya ulamuliro boma, boma kapena ulamuliro wina woyenera kukhazikitsa ufulu wa mwini.
3. Ma sheya hoda a.

Nthawi yapadera

Kaya digiri zofunika:

• Kuwukonza zolakwa mlandu ndi malipoti kuzindikiridwa isanafike kumalizidwa kwa chaka chino, yotengekatengeka mudapholiwa motero nkhani m'mwezi zimene zikupezeka.
• Kukonza deficiencies, anakhazikitsa kumapeto kwa chaka pamaso kusainira mapepala, kujambula anachita mu December ya chaka chimene iwo anapanga.

Mfundo zimenezi zikutanthauza kuti zilizonse zolakwika zikuluzikulu kuti anapangidwa tsiku lokonzekera itatu iriyonse mawu wogwirizira chuma, iwo akufotokozedwa. Ngati lalikulu II. kampaniyo anapeza drawback kwambiri, amene anaonekera mu Ine kotala., kusintha kuti adzakhala chifukwa cha kusintha zake zikupezeka mu mapepala kwa miyezi 6 (miyezi 9) ndipo sikungawononge ntchitoyo kotala Ine.

Features kuthetsa zopindika zazing'ono

Ngati yowerengera detects vuto lomwe si kwambiri, malinga ndi ndondomeko panopa mlandu, ndipo anapangidwa mu nthawi yapita, ndiye p. 14 PBU kusintha zinandipangitsa zizindikiro mu nkhani zogwirizana m'mwezi atazindikira pambuyo kusaina mawu. Loss phindu, amene anaonekera chifukwa cha kuwonongedwa vuto aphatikizidwa ndalama zina kapena kulipiridwira nyengo ilili. Mwachitsanzo:

"Mu January 2011, kampani anaigula yomweyo ntchito malo a susonyeza mu yowerengera ntchito izi chilema Izi wapezeka mu November 2012. Mu nkhani iyi, ogwira ntchito udindo ndi mlandu wa cholakwa Buku kusintha kumaonekera mapepala kwa November motere ...

Madebiti cq. 10,9 "Pakhomo katundu ndi zipangizo."

chifukwa Mawu kuthetsa pa chikukonzekera (76, 73, 71, 70, 62, 60).

Izi zinasonyeza kuti kukhazikitsidwa kwa malo malinga ndi inivoyisi chiwerengero 101 ya January 20, 2011.

Nkhani madebiti kwa Kukhazikitsa ndalama (44, 26).

Mawu cq. 10,9 "Pakhomo katundu ndi zipangizo."

Izo zimasonyeza ntchito katundu zosowa za ofesi mu January 2011.

Madebiti cq. 91,2 "ndalama zina".

Akaunti ngongole pa nkhani ya ndalama (44, 26).

Wolembedwa zomvetsa mu 2011, amene ali oyanjana ndi mochedwa limasonyeza wotuluka pa kugula ndi ntchito wotsatira katundu ofesi (January 2011, bilu №101 kwa zaka 20.01.2011). "

Chofunikanso

Mu nkhani za dera la tochepa, kuwonjezera magawo wamba mu sheya anthu, ali ndi ufulu kugwira malangizo a zolakwa mlandu ndi malipoti, anazindikira malinga ndi mfundo za chuma za ogwira ntchito yaikulu anapangidwa mkombero yapita pachaka kuzindikiridwa pambuyo kukondweretsa sheya m'chaka panopa, malinga ndi mwachindunji retrospective pamwamba chiwembu popanda recalculation. Zimenezi chili mu AR 22 (Zsk. 2, p. 9). The ndondomeko ya zachuma ya gulu ayenera kukonza mfundo ngati kampani adzagwiritsa ntchito mwayi umenewu.

Features kusintha zolakwa kwambiri

Ndondomeko kukonza zolakwika ngati kudzadalira nthawi imene iwo anapeza. Choncho, drawback kwambiri ya chaka chatha, kuwululidwa pambuyo kusainira mapepala nyengo panopa, koma isanafike kuzipeleka kwa magulu chidwi, kusintha malinga ndi Para. 6 PBU 22. Makamaka, Buku ndalama malangizo zolakwa akusonyeza kuchotsa zizindikiro lake mu nkhani zogwirizana December nthawi ino. Ngati pepala anazipereka ena amene zina (kuyika mu Inspectorate msonkho, matupi zowerengera ndi ena), iwo ayenera m'malo mwa anthu amene nsikidzi kwambiri. Mawu amenewa amatchedwa yantchito. Kupanda kutchulidwa kwambiri, anavomereza mu chaka chathachi ndi kuzindikiridwa kupereka sheya kwa chaka panopa kuti okhudzidwa, monga kusintha malinga ndi Para. 6 PBU. Udindo kapitawo adzakhala fufuzani bwino mukufuna. mfundo zotsatirazi ndi kuwuluridwa wosiyanasiyana ndikusinthidwa:

• kuti sheya izi kwathunthu m'malo yapita;
• za malo amene kunali kofunika kuonanso bwino ndi kulenga munthu watsopano.

Pepala ndikusinthidwa imatumizidwa maadiresi onse amene adatumizidwa kale. Chochititsa chidwi isanafike nthawi zolakwa anapeza pambuyo chiyanjo cha nkhani pachaka, kudzudzulidwa zizindikiro mu nkhani zogwirizana ndi nyengo ilili. Lolingana nkhani pa nthawi yomweyo amachita cq. 84 "anasonkhanitsa kuchepekedwa (anapitiriza zasungidwa)."

Restatement wa kanjedza poyerekeza

Iye anachita ngati nthawi isanafike zolakwa anali asanamvepo anavomereza malangizo zinthu malipoti. Njira imeneyi imatchedwa restatement retrospective. Iye anachita za kanjedza poyerekeza ku nthawi yapita, pamene iye anavomereza kuti chilema. M'mawu ena, ngati inaccuracy chinachitika mu 2011, monga momwe zalembedwera mu November a 2012, lipoti la 2012 mitengo kutembenuka ikuchitika pa 31.12.2011. zinthu pa 31.12.2012 adzakhala ali mudziwe tikonze. Monga kuchotserapo ndi nthawi imene sikutheka:

• kukhazikitsa kugwirizana ndi malfunctioning za nthawi yeniyeni;
• ganizilani mmene zopindika cumulatively kuti malipoti nthawi m'mbuyomo.

makonzedwe apadera

Akunena chakuti malangizo a zolakwika zikuluzikulu isanafike nthawi anapeza pambuyo bwino mizere akhala wobvomerezeka, iwo sangakhoze m'malo younikanso ndi resubmission wa owerenga chidwi. Ngati chilema zavomerezedwa pamaso anayamba nthawi oyambirira alembedwera mapepala kwa chaka panopa, kusintha imvera kutsegula bwino nkhani zogwirizana wa ngongole, likulu, katundu. Panopa mawu ndalama kusonyeza kanjedza analandira kwa kumapeto kwa zaka zam'mbuyo awiri. Choncho, ngati inaccuracy kuloledwa 2009 ndipo anapeza mu 2012, anabwereza kutsegula bwino pa chiyambi cha 2010, 2011 ndi 2012. anapezazo adzakhala zimaonekera kalata ofotokozera m'munsili nkhani ya mwachindunji chaka chatha. Ngati mtima amadza chifukwa cha zolakwa kwambiri ndi kosatheka kwa nthawi chimodzi kapena zingapo asanayambe zimene zimapezeka mu mfundo zachuma, ogwira ntchito ayenera kusintha kutsegula bwino kwa zinthu zina. Zikuphatikizapo katundu ngongole ndi chuma pa chiyambi cha nyengo oyambirira amene kutembenuka ndi zotheka kuchita. Kulephera kudziwa zotsatira za kulakwitsa nkhani za kusiyana yapita zachuma alipo ngati muyenera kuwerengetsera angapo kapena zovuta, ntchito zimene n'zosatheka kuchotsa mfundo zimene zinali zinalili pa nthawi yatsoka ndi vuto, kapena ayenera kugwiritsa ntchito zimene timaphunzira pambuyo mawu muyezo pepala.

Kuwulura

Malinga ndi malamulo a Para. 15 PBU, ndi ofotokozera cholemba mwamvapo ndalama ntchito pachaka kumalo a ntchito ayenera muli mfundo zina zokhudza zolakwika zikuluzikulu isanafike nthawi kuti awawongolera mu dongosolo pano. Makamaka, mapepala anati:

1. Kuchuluka kwa kusintha mu ulemu wa nkhani iliyonse - nthawi iliyonse isanafike monga momwe izi ndi zotheka kuchita.
2. chikhalidwe cha cholakwa.
3. Kuchuluka kwa kusintha mu ulemu wa ndalama zikuluzikulu ndi kuchepetsedwa (imfa) pa gawo. Chizindikiro limasonyeza kuti chilli ndi chofunika kuulula zokhudza ndalama zimene ali choikidwa gawo limodzi.
4. Kuchuluka kwa kusintha mu kutsegula bwino oyambirira Nkhani nthawi.

Ngati simungathe kudziwa mmene malfunctioning kwambiri ya chimodzi kapena zingapo m'zinthu m'mbuyomu, zomwe zikugwirizananso ndi mapepala, kuti ofotokozera cholemba ayenera kuulula zifukwa zimene zinachititsa kuti chochitika ichi. Pa nthawi yomweyo muyeneranso mwachindunji njira yopanga zinthu zolakwa kudzudzulidwa, komanso nthawi imene kusintha olembedwa.

Mwachitsanzo

Mu September 2012 zinawululidwa kuti mu 2010, sanali revalued ndi ndalama za ngongole yaikulu ngongole yaitali Kuyamikira mu ndalama za kampani yotengedwa. Mu ndondomeko ya kuwerengetsa ndi kusinthitsa ndalama kusiyana kuchuluka kwa ngongole izi pa mlingo kuwombola 2012 anali oipa kusiyana yowerengera. chilema Izi imatengedwa kwambiri, bungwe sangachite monga ogwira ntchito zing'onozing'ono. cholakwa zinafuna:

1. kupotoza kuchuluka zizindikiro pa kukula kwa zoipa kusinthitsa ndalama kusiyana ndi zinthu zotsatirazi:

- understated mtengo anabwereka ndalama (mzere 1410);

- kukambapo kukula kwa zolowa zomwe zasungidwa (mzere 1370).

2. kupotozedwa kuchuluka kwa zizindikiro kuchuluka kwa msonkho pa-masamu phindu kwa kusinthitsa ndalama kusiyana kukula:

- understated zolowa zomwe zasungidwa (mzere 1370);

- ngongole yochepa ndi anakokomeza kuchuluka kwa msonkho (mzere 1520).

Muyenera kuchita recalculation retrospective wa 31.12.2010 ndi 31.12.2011. Mu nkhani ya ogwira ntchito zotsatirazi zolemba anapangidwa kwa chaka cha 2012:

Chinyezimiritso cha kusiyana zoipa akuwuka kuchokera revaluation cha ngongole yaitali Kuyamikira cha 2012:

Madebiti cq. 84 "anasonkhanitsa kuchepekedwa (anapitiriza zasungidwa)."

Mawu cq. 67 "yowerengera cha ngongole yaitali Kuyamikira.

Nkosafuna Calculated msonkho ndi kusiyana zoipa cha 2010

Madebiti cq. 68,4 "msonkho" (pakalibe bwino iliyonse ngongole pa nkhani ya ogwira adzakhala msonkho (mtsogolo) kalembera - madebiti cq 09.).

Mawu cq. 84 "anasonkhanitsa kuchepekedwa (anapitiriza zasungidwa)."

pomaliza

Monga mmene taonera, malangizo zolakwa - sikutha nthawi yambiri. Pamafunika wantchitoyo woganizira mozama ndi chidziwitso cha malangizo lolamulira njira izi. Monga izo zinali tatchulazi, wokonzeka kuthana ndi chiopsezo cha zolakwa n'zosatheka ntchito. Choncho, akatswiri ayenera kudziwa chokwanira pa kuzindikira mwamsanga ndi kuthetsedwa vuto mu woyenera mlandu zolembedwa.