"Yolipiriratu ndalama": lokhudza iwo? Zolemba ndi kusintha ndalama mtsogolo

Mu 2011, malamulo mlandu lasinthidwa. Kusintha, makamaka, nakhudza kuonetsa ndalama kuti chikanachitika mu nthawi yomweyo, koma ankapatsidwa kwa angapo m'zinthu ndalama. ndalama awa amatchedwa BPO. Yotsatirayi, ganizirani mmene chifukwa cha ndalama mtsogolo kuti akugwira ntchito kwa iwo.

normative m'munsi

Mawu ndalama mawonekedwe latsopano ovomerezedwa ndi Order kwa Utumiki wa Finance 66n. ku mzere wake, chikukonzekera yolipiriratu ndalama (nkhokwe) chachotsedwa. Kenako motere Order 186n akhala kusinthira Dec. 65 PBU. Baibulo latsopanoli kwa bukuli lili zokhudza ndalama mmene atathana yolipiriratu lokhudza iwo pa mphindi. Motero, ndalama ali anapalamula bungwe mu lipoti adzizungulira, koma zokhudza izi, tidzakwatulidwa analowa mu pepala bwino pansi mfundo za kuzindikira chuma. Kubwezeretsa mtsogolo ndalama imagwiridwa mogwirizana ndi malamulo onse a mtundu umenewu kudzera nazo.

Lingaliro la mlandu

Malinga ndi ndime 8.3. BMF kakatundu mu chuma zoweta msika chimatengedwa ngati zimenezi ngati Mwina phindu m'tsogolo kwa nthumwi izi. Komanso, phindu lake angathe kuyeza ndi kudalilika chokwanira. Mu Dec. 7.2 The Concept limanena kuti ngati katundu ndi chuma zachuma amene anabwera pansi pa ulamuliro wa kumalo a ntchito chifukwa cha ntchito za ntchito entrepreneurial, ndi zomwe angakumane phindu nthawi m'tsogolo. ubwino Upcoming zachuma monga kalembera angathe njira zina kapena mwachindunji amathandiza kuti otaya ndalama. Amakhulupirira kuti ndalama kungakhale kopindulitsa m'tsogolo, ngati:

1. Ntchito alibe kapena osakaniza ndi atumiki kupanga ntchito, katundu kapena ntchito anafuna zogulitsa.
2. Umasinthanitsidwa ndi chuma china.
3. Kugawira mwa eni kumalo a ntchito.

Gawo

Malinga ndi latsopano kope N. 65 PBU, mitundu ina ya ndalama mtsogolo ayenera ikukhudzana bwanji ndi katundu wina. Nthawi zina, zovuta m'kagulu. Komabe, ngati ndalama otaya wayikidwa zofanana tanthauzo ambiri a kalembera, ndiye tinganene kuti anthu ena omwe si panopa kapena njira zina kufalitsidwa malinga ndi nyengo ya Kulipira. Ngati outflow wa BPO chikuyembekezeka ndalama pa chaka, kusonyeza kuti ndi amtengo panopa. Ngati lemba wolemera ndalama mtsogolo kudzachitika pa nthawi choposa miyezi 12. Ndiye iwo ali m'gulu la chuma sanali panopa.

Mmene kukhazikitsa chiphunzitso cha

The vuto pamwamba zadzetsa mavuto nkhaniyi. Mwachitsanzo, funso la momwe mukufuna kugawira ngati ndalama yolipiriratu monga premiums inshuwalansi. Mfundo ndi kuti monga iwo zikuchokera kakatundu sungathe kukhala. Kulongosola zinthu, kalata linaperekedwa Utumiki wa Finance. Malinga ndi iye, akudzizindikiritsa ndalama yolipiriratu (zimene zikugwirizana iwo mu mkombero panopa ndi nkhawa adzaimira), ngati anakumana ndi mavuto, amene amazindikira imodzi kapena kalembera wina, iwo analembedwa mu muyezo pepala kapangidwe inathetsedwa malinga ndi ndondomeko anatengera kwa gulu. Nthawi zina, ndalama amenewa amaoneka ngati BPO. Kulipira ikuchitika mwa Kugawilidwa kwanthaka bwino pakati pa nthawi ndalama ndi malamulo unakhazikitsidwa kampani (malinga ndi chiwerengero cha mankhwala, mwachitsanzo) nthawi imene iwo ikukhudzana.

umboni katswiri

Popeza pamwamba, zikhoza kapadera ndondomeko kwambiri kuzindikira ndi wotsatira utalembedwa-kutali ndalama mtsogolo wofanana. Monga kusintha malamulo kukonza LSO mu muyezo. Malinga ndi akatswiri, kusintha amenewa akusonyeza makamaka monga momwe ndalama yolipiriratu lokhudza iwo. Makamaka, zikuchokera awo pazikhalanso okha ndalama zimenezo kuti ndi zoona zimenezi. mafotokozedwe awo ali mu PBU 10/99 (mu ndime 2 ndi 3). Komano, iwo ayenera ikukhudzana bwanji ndi nthawi tsogolo ndalama. M'mawu ena, pali ndipo angathe adzizungulira, imene ndalama anazindikira idzamupindulira ndalama kumalo a ntchito.

ndalama yolipiriratu: Nkhani

Pamene tikugwira ntchito ndi item mtengo ayenera zodziwika bwino, ngati malamulo awo pantchito wodalirika, kapena kuti ndalama akuzindikiridwa yomweyo. Mu kukhazikitsa ntchito pa, m'pofunika kutsatira aligorivimu anakhazikitsa. Choyamba, muyenera kufufuza ngati anapereka malangizo panopa pa njira mlandu kwa yunifolomu kufalitsidwa kwa ndalama kusanthula kale. Ngati yankho la funso limeneli, amakhalabe pa MF. 97. ndalama yolipiriratu mu nkhani iyi, inu mukhoza kupitiriza kugawira. Ngati njira ndi ndondomeko m'pofunika kudziwa zotheka Kodi m'zinthu adziwitse ndalama ndalama ndalama izi. Transferability wa amati m'tsogolo imapereka PBU 10/99 (magawo 9 ndi 19). Ngati iwo ayenera kugawa ayankhe positive.

zofunika zina

Iwo ali omumvera ndi Kulipira kapena kulolerana mu patsogolo analipira. Mbali yoyamba m'pofunika kuti titsimikize kugwilizana ndi onse zinthu ndalama kuzindikira zomwe zatchulidwa mu PBU 10/99 (item 16). Makamaka, m'pofunika kudziwa kuti:

1. The otaya akhoza anazindikira mu mgwirizano makamaka, kapena chofunika mwa lamulo chilamulo, mwambo wa malonda.
2. kuchuluka mtengo zikhoza kukhazikitsidwa.
3. Akukhulupirira kuti kukhazikitsa ntchito makamaka adzakhala ndi kuchepetsa phindu chuma kumalo a ntchito. M'mawu ena, bungwe la kalembera wa anasamutsa kapena ayi kumachitika kufala ake.

Ngati chimodzi cha mavuto amenewa si anakumana, ndiye nkhaniyi pasadakhale ndalama amodzi (receivables). Makonzedwe amenewa imakhudzanso ntchito malipiro (utumiki) pamene si anachita pamene ndalama kutengerapo (sinabweretse). Pankhaniyi, mgwirizano akhoza kutha nthawi iliyonse ndi zofunika obwezeredwa zonse kapena tsankho. Ndalama atsala m'gulu zomvetsa.

Categories pansi ndalama

Mogwirizana ndi malamulo atsopano, anagawira pa nyengo ya ndalama zochepa chabe yolipiriratu. Nkhani Choncho anyamula:

1. malipiro limodzi nthawi yoyenera kugwiritsa ntchito zotsatira za ntchito laluntha kapena njira individualization, omwe amalipidwa pa mapangano chilolezo, mapangano chilolezo ndi zikalata zina zofanana ndi tsiku lothera anakhazikitsa.
2. Kuchotsera pa kumangidwa kapena chidwi accrued.
3. zina ndalama akutenga ndalama za ngongole.
4. Accrued chidwi pa kuchuluka yaikulu.
5. Ndalama anakhumudwitsa mwachibale kwa ntchito adziwitse pa pangano mgwirizano. Zikuphatikizapo mtengo wa katundu amene inasamutsidwa anaphedwa pangano. gulu limeneli limakhudza lendi, amene zalembedwa mu nthawi chuma, koma zokhudzana m'zinthu m'tsogolo. Kutaya ndalama ngati motsatira ndondomeko akufotokozera PBU 2/08 (mu ndime 21 ndi 16).
6. mtengo wa zipangizo, ulimi wa mtima, ogwirizana ndi nthawi m'tsogolo. Makonzedwe amenewa adzakhala ntchito ngati zipangizo ntchito mu ntchito kukonzekera mu chimango cha nyengo yopanga, mu njira ya ntchito migodi-kukonzekera pa chitukuko cha latsopano mayunitsi, m'madipatimenti, mabungwe ang'onoang'ono (kuyamba-mmwamba ndalama), ndi chitukuko cha umisiri watsopano ndi mankhwala mu ndondomeko ya dziko reclamation.

zolakwika

Nthawi zambiri pa MF. 97 ndi kuliika:

1. Ndalama kafukufuku. Izi ndalama mtsogolo zikugwirizananso ndi midrange lapansi. 08 ndipo anasonyeza pa nkhani yakuti, limene ndi zina amodzi chuma sanali panopa. Nditamaliza ntchito ali yogwirira MF. 04 ndipo amaoneka pansi "Zotsatira chitukuko ndi kafukufuku."
2. Ndalama mwezi uliwonse periodicals. ndalama ameneŵa aphatikizidwa pasadakhale. chakuti kampani mwina nthawi iliyonse kuletsa kulandira manambala zotsatirazi ndi kuitanitsa obwezeredwa cha kuchuluka lolipiridwa.
3. malipiro pangano, zomwe zalembedwa pa nthawi yomweyo chifukwa nthawi yotsatira. Ayeneranso m'gulu nkhani olandila monga misonkhano koma osati wagwira.

Pofuna kukonza zolakwika zofunikira kufufuza ndalama mtsogolo.

Mupezeke kumawononga

Mu malamulo zatsopano ndalama pano ndi monga:

1. Ndalama zimenezi inshuwalansi. Zikuphatikizapo Inter zina zotere, monga mgwirizano pa chitetezo cha udindo pa boma, chuma, Hull ndi MTPL, ndi zina zotero. Malipiro a chopereka (umafunika) zochita awa akhoza n'komwe nthawi yomweyo monga gawo la nthawi ndalama malamulo (chiyambi cha mgwirizano), monga mwa malangizo musadandaule ndondomeko yapadera kwa vuto lawo. Analipira inshuwalansi umafunika sikuphatikizidwa mu pasadakhale, monga mmene kulephera msanga wa bungwe la mgwirizano, sichidzalandiridwa refunded, ngati zinthu zina chinanena mu pangano.
2. Tchuti, kupita pa mwezi wamawa, ndi zopereka ndalama zimenezi. Yunifolomu mkati ndalama mogwirizana ndi PBU si anapereka. Komanso, iwo akhoza kukhala monga patsogolo, kuyambira malipiro awo anapangidwa kwa nthawi utsi.

1C: yolipiriratu ndalama

Pa pempho la owerenga MF. 76 linamangidwa Directory BPO. Izi zachitika pa nthawi imene panali kufunika kopatsa wogawana inshuwalansi, koma wosuta saganizira kuti m'gulu ndalama yolipiriratu. Zolemba mu nkhani iyi ikuchitika ntchito MF. 76:

• "The zopereka (malipiro) inshuwalansi zaufulu ngati kuvulala kapena imfa" (76.01.2).
• Zopereka ndi magulu ena inshuwalansi (76.01.9).

luso

Monga mmodzi wa zaluso za pamwamba ananena kuti kusintha malamulo amachita eni zizindikilo za mtundu wodalirika. timutsanzire kukhazikitsa bwino mzere, amene akuphatikizapo ena ndalama yolipiriratu. Kulumikizana ziyenera kuchitika imodzi ndi kudzazidwa ndi eni kwa RPB onse amene ali ndi madebiti bwino kumapeto kwa kayendedwe ka chuma. Ngati zimenezi akusowa, ndalama atsala m'gulu chuma ziliri pa muyezo pepala (mzere 1260). Izi eni si zofunika kwa utalembedwa-kutali ndi mlandu ndalama. Kusintha lamulo anakhudza pa dongosolo la kuzindikira ndi kutaya BPO - pulogalamu iye kale. Izi zikutanthauza kuti vuto la kusowa mwa njira iliyonse kunyalanyaza ndalama anaika mitundu tsogolo nthawi chuma pamaso mapangidwe mawu ndalama, mtengo wa mfundo chogwirizana akhoza kusinthidwa osachita chiphaso aliyense pereprovodki zolembedwa kapena wotuluka mwa kutaya ndalama izi.

Chinawathandiza kumvetsa n'chakuti pa tochepa mizere bwino pepala

Izi zikhoza kuchitika pogwiritsa ntchito batani yoyenera. Iwo lili pamwamba pa lipoti lamulo mzere amatchedwa "Decode". Mu njira ya mapangidwe ndi galimoto-kukhuta malire pulogalamu amalola kuthandauza magawo. Kuti muone kulondola kwa m'mizere mtundu Directory BPO a kalembera, Khadili ndi mmene ndalama idzaonetsedwa mu pepala bwino, n'zotheka kutsatira njira lipoti muyezo mlandu "Analysis subkonto". Pankhaniyi, m'pofunika Pre-sintha. Apa momwe:

1. View subkonto ayenera kukhazikitsidwa kwa yolipiriratu ndalama.
2. Mu gulu loyamba ndi yake BPM kakatundu mtundu.
3. Mu gulu lachiwiri amakhazikitsa ndalama zake mtsogolo.

Atakhala magawo ena a mbiri akhoza kukhala akamavutika. Kuti adzakhala ndi chithunzi kuti kwathunthu amasonyeza kufalitsa ndalama za nthawi tsogolo la chuma moyenera pepala. Mu mawu olembedwa uno udzaperekedwa aliyense BPO. Mofananamo mukhoza ikonza bwino mlandu wa MF. 97.

Kukhalanso a dongosolo la mlandu

Opaleshoni imeneyi analola ndalama zimene zikukamba za nthawi ya m'tsogolo ndi sakuchita m'gulu la AR panopa monga CPR ndi. Ndi kukhalanso a dongosolo la options mlandu zitheka:

1. Kuchita nkhani "mtengo" ndi chimodzi-nthawi utalembedwa-mu nkhani wotsatira pa mlandu phindu pa malonda (p. 90) kapena ndalama zina ndi ndalama (sch.91).
2. Kusinkhasinkha MF. 97 (BPO) kuti yogawa kuti "mtengo" pa zosayembekezereka za nthawi imene iwo kuwonjezekeredwa.

Chakuti chinthu china chimene akanachita. Ali chinyezimiro cha mtengo wa wapadera boma nkhani za ndalama ndi wotsatira mupezeke bilu kutenga nkhani phindu kwa malonda (cq. 90) kapena ndalama zina komanso ndalama. Pankhaniyi, dongosolo adzakhala Pamilunguyo PBU 10/99 (p. 19). Lamulo limeneli lili ndi chinyezimiro cha mtengo wa mbiri ya phindu ndi zomvetsa kudzera yogawa awo oyenera pa nthawi ndalama pamene ndalama chifukwa otaya ndalama kwa m'zinthu angapo, pamene inu simungakhoze bwino kudziwa kapena njira zina okha kugwirizana pakati pa ndalama ndi phindu. Tikumbukenso kuti yachiwiriyo otsiriza tafuna kwambiri kampani. Mu milandu, n'zotheka kuti asonkhanitse kwambiri msonkho ndi mlandu bwino. The choyamba osati munthu wolemera, ndi kulemba pang'onopang'ono kuchokera ndalama, yomwe ikukhudzana bwanji ndi nthawi ya patsogolo. The tanthauzo enieni njira mlandu ndi disposals ikuchitika mu chimango cha bungwe mfundo zachuma. Muyezo waukulu kwa pang'onopang'ono m'malo Kugawilidwa kwanthaka kamodzi lotuluka anthu kapena zinthu zina phindu, omwe amagwirizana nawo panopa ndi m'zinthu m'tsogolo.

VAT

Monga tanena kale, kuchuluka kwa ndalama mtsogolo chili pa MF. 97. "athandizira" VAT "za iwo deductible mwa ndondomeko. Izi zachitika pambuyo tikuonera nkhaniyi, malinga ndalama ndi zofunika kuchita zinthu, zimene msonkho, ndipo ngati katundu ali akaunti -faktura.