Ofotokozera akuti: zigawo ndi wokhutira

Singasiyanitsidwe chikhumbo statement a chuma ndi ofotokozera cholemba, amene wapangidwa ndi zolemba zosiyanasiyana ndipo ali cholinga chachikulu cha mwatsatanetsatane ndiponso mwatsatanetsatane kuulula mfundo kufotokoza opareshoni ya ogwira ntchito kapena bungwe. wokhutira ndi malipoti kuvomerezedwa anapereka kwa N. 5 PBU 4/99. Childs, nkhani za cholemba yophatikiza zambiri zina: matebulo, chintchito ndi matchati kuti kulola okhudzidwa molondola kwambiri ndipo mwachikulu kuunikira ntchito zachuma za ogwira ntchito kapena bungwe.

Malinga ndi mwambo kuyamba, cholemba ofotokozera si operekedwa ndi makampani laling'ono, limene salamulidwa kuti achite kafukufuku mosavomerezeka statement a chuma.

Umaimiridwa ndi tsiku mwachindunji ndi mawu ofotokozera za pepala bwino ayenera muli mfundo izi, kufalitsidwa ndi zigawo.

1. General zambiri pa kampani adzakhala ali ndi mfundo on:

- gulu wa mawonekedwe a bungwe lalamulo ndipo dzina lake;

- zoona komanso adiresi malamulo;

- chiwerengero cha ogwira ntchito yogwira pa tsiku malipoti ndi Kuchuluka pachaka;

- dzina, kapangidwe ndi zikuchokera kulamulira ndi wamkulu matupi;

- zokhudza anayambitsa kampani kapena bungwe;

- kuchuluka kwa gawo likulu;

- kupezeka kwa ziphatso, nthawi ya issuance;

- kuchuluka kwa misonkho kupelekedwa;

- zokhudza Auditor lapansi.

2. General makhalidwe ndondomeko ya ndalama. M'chigawo chino, ndi memorandum ofotokozera akuganizira malamulo kulongosola ntchito ogwira ntchito imeneyi, komanso kusintha kuti zinapangidwa kuti iye ndi zifukwa kusintha. Komanso, zotsatira amasonyeza onse amene abwera chifukwa cha kusintha malamulo njira mlandu.

3. Information pa chuma payekha akuzindikiridwa pa atathana katundu inventories, ngongole ndalama ndi ogwira ntchito za chuma ndi katundu anathandiza mu ndalama zakunja.

Makamaka, deta awa mudziwe za ubwino yoyamba ya mtengo wa opaleshoni ndipo depreciation milandu ya moyo zothandiza, makampani malo yoperekedwa kwa ufulu chuma, njira ziyenera opaleshoni ndipo chuma cha ogwira ntchito, pa kayendedwe ka chuma cha ngongole kampani, kuchuluka kwa ngongole ndi nthawi alipire, mtengo wa masheya ndi katundu ndi ena.

4. Analysis phindu ofotokozera cholemba kusinkhasinkha ntchito za ogwira ntchito kapena bungwe. Pakuti ndi ziyenera ikuchitika makamaka mawerengedwe a koefishienti ndi zomwe magawo liquidity, profitability, ntchito ndalama, solvency. Mu nkhani iyi, ofotokozera n'kulemba m'lipoti la pachaka ayenera kukhala ndi deta kupezeka kwa ndalama pa ofesi bokosi nkhani ya kampani, kuchuluka zomvetsa tingati ndi zinthu, osati nthawi alipire wa ngongole deta pa ndalama kulipira ziletso zina, review za moyo wonse ndalama za bungwe kapena ntchito.

5. Information pa pepala bwino akuganizira malonda kalata, zikuchokera ndalama kupanga ndi nkhokwe, zikafika poipa wa ntchito zachuma.

6. Kufotokoza za nkhani yeniyeni buhuchetnosti.

7. aziona wonse bizinesi ya ogwira ntchito, kumene msika kukula mwachindunji, mbiri bungwe la, mlingo wa kukhazikitsa magawo Mapa chitukuko bizinesi komanso dzuwa gwero.

8. Data pa kusintha kufunika kosamala kutsegula ndi zinthu zawo.

9. Tsatanetsatane wa bulanchi ndi makampani yozungulira ndi mabungwe mwatsatanetsatane makhalidwe a ntchito yawo.

10. Contingencies - litigation, zokhudza kampani, zitsimikizo ndi ngongole.

11. Information pa udindo wochita zinthu olowa: zolinga gawo kuchuluka mu izo, mitundu ndi chiwerengero cha zimenezi, mtengo wa katundu, kuchuluka kwa phindu, zambiri pa ntchito olowa ndi chuma.

12. Information ndi gawo zafotokozedwa choncho pamene kampani kapena bungwe ndi bulanchi kapena othandizana nawo kapena magulu a kampani.

13. Information za zimene zinachitika pambuyo tsiku bwino pepala ndi kusanthula zimayambitsa ndi zotsatira zake.

14. deta pa chithandizo boma, ngati anapereka. Izi n'chakuti cholinga chake, chikhalidwe ndi phindu, zikhalidwe za makonzedwe ndi ntchito zotsatira.

15. zizindikiro Environmental kunyezimiritsa kuchuluka kwa chikoka cha ntchito mafakitale pa chilengedwe.

16. Uthengawu woperekedwa ndi AO, ayenera fotokozerani chiwerengero cha mitundu yonse ya mafuko ndi deta pa phindu mwadzina.

17. mudziwe The kuti lipoti pansi Ras 18/02.

18. Kuti mudziwe zambiri za ntchito mipingo.

19. Zina zambiri.

Olondola ndi wangwiro chifaniziro cha deta ku cholemba si chinthu chofunika za ndondomekoyi mlandu, komanso chida champhamvu mozama kusanthula kampani kukhala njira kwa chitukuko yaitali.