Exchange rate kupesana. Nekurangarira kuti Gengi kupesana. Exchange misiyano: Posting

The mitemo huripo nhasi iri Russian Federation iri gadziriro iri Federal Mutemo № 402 "On Accounting" yomusi December 6, 2011 anopa Implementation rokuzvidavirira bookkeeping mabhizimisi kushandiswa, munataisireva uye pfuma kungoitira mu rubles. Tax ndizvidavirire kana panzvimbo yayo utariri, anowanikwawo yakati mari. Asi vamwe yacho hadzina kuitwa rubles. Foreign mari, maererano nomutemo, unofanira kutendeutsa. isu Gare gare munyaya funga chinhu chakadai "chinjanai misiyano". Ndezvipi izvi zvinhu? Mune zvimwe zviitiko, vanoonekwa uye sei zvinoratidzwa zvinyorwa?

Vhuṱanzi

Mugadziriro kwemurairo yakati kuti mari kwema pamusoro kwenhoroondo sangano zvinoitiswa rubles rinoshandurwa panguva Gengi wakasiyiwa Russian Central Bank pazuva iri ndima rakananga kuvhiyiwa. Pamutemo envisaged ezvinhu umo recalculate akabvumira mumwe musi, kunze kugarwa kunoitika. Kana nokufamba (kuchinja) mu Exchange hama kuti revaluation musi zvichiguma chinjanai kupesana. Zviri kuratidzwa hwokushanda kunoita kuti tibvunze kuti mamwe mari kana mari. The Gengi musiyano ichibudira iri kunyatsoongorora mumwechete twa (kutaura, munataisireva) denominated mu currency pakati yokumwe mamiriro, panguva dzakasiyana, dzakakudzingai ezvinhu panguva dzose Exchange.

Accounting uye mutero mwero

Nekurangarira kuti Gengi kusiyana kuitika muna mutero uye kuti ndizvidavirire. Zvisinei, vari mumatauriro mapepa ane mumwe mutsauko. Tax Accounting anogovera mukutsinhana uye pakuverengwa kusiyana. Nekurangarira magwaro anoratidza chete mhando imwe. Vari inopiwa vachingoshandisa wokumwe chinjanai kupesana. Panyaya iyi, dzinokosha pfungwa ndiwo akasiyana kuti ndizvidavirire uye mutero mwero. Nokudaro, kuverenga rimwe mhando kushandiswa yako. Not mudukusa chinokonzera kwaita Gengi kusiyana mutero zvinyorwa, ndiyo nezvechisarudzo kukarukureta yomutero hwaro. The taxpayer, maererano mitemo ano, kodzero yokushandisa mari nzira kana accrual nzira.

chizvidavirire

Exchange rate akasiyana kuoneka somugumisiro nokushanda receivables kana payables, denominated mune dzimwe mari. Muzviitiko zvakadaro, vanofanira kuita zvinoenderana zvimwe ezvinhu. mari kosi musi maekisesaizi akasiyana panguva pakuzvipira kuna chizvidavirire nhau nguva kana musi indekisi panguva nhau zuva iro rokupedzisira kutendeuka kunokosha.

uyewo kunoitika dzimwe nguva. Somuenzaniso, kutendeuka akavhiyiwa:

• mari currency bhokisi yebazi sangano;
• yesangano mubhangi Nhoroondo;
• mari, mubhadharo zviridzwa;
• kuchengetedzeka.

Sezvo Exchange Musiyano kuzivikanwa?

twa Postings zviri kuitwa maererano zvimwe zvinodiwa. Zvinofanira kucherechedzwa kuti kuratidzwa mapepa wakananga. Saka, dzimwe nyaya Gengi kusiyana chizvidavirire kwema yakanyorwa aparadzane dzimwe mhando zvekushandisa uye kwemari. Panguva iyoyowo, kunze vanenge vachibhadhara pamusoro deposits muguta guru mvumo, asi zvavo mubvunzo inozviisa fanira anyorese zvemari uye zvoupfumi nemigumisiro yacho kambani. Ipapo mepu iri chizvidavirire magwaro Zvinonzi mari (kuna mwero kukura) kana kuparadzwa (mu nyaya kuwa kwake).

Mipiro yose havaoni muguta guru mvumo

zveminda izvi zvinogona kuitwa kwete chete rubles. Muzviitiko apo, sezvakarehwa mitemo mipiro yose havaoni iri mvumo guru dzimwe mari, izvozvo zvinoratidzwa chizvidavirire zvinyorwa pamusoro nhoroondo 80 ( "guta"). Sezvo izvi vatorwa Exchange akasiyana zvinonyorwa? The Postings nangana rubles panguva Gengi kuti pakutsvaga Central Bank panguva vanyorwa repamutemo. Kana mamiriro ezvinhu inomuka umo mune chemhosva chikwereti varidzi, kana kubva mushanduro vanorumwe mari chikwereti wamuka panguva pakuenzanisa jira musi, pane zvimwe zvinhu. Vanonzi nokuti 83-M run ( "Zvimwe Capital"). Uyewo, pangava ezvinhu umo kutendeuka pachiyero jira musi unoratidza kunaka Gengi kupesana. Muchiitiko chino, debit vakanyoresa dzinoitwa kuderedza mugove guru. Panguva iyoyowo, iyo debit nepakati haabvumirwi. Naizvozvo, vakatanga zvesangano inokurudzirwa tikaisa wakaiswa Gengi munguva nhau nguva. kutendeuka ake kunofanira kuitwa kamwe kana kaviri panguva nhau nguva. Zvisinei, kana Gengi kusiyana vachiri vasangana mu nedanho sangano, Zvinokurudzirwa kuti kufungisisa izvi debit zviyero: 91 ( "Mamwe mari uye mari") kana 84 ( "rakaramba zvakaoma kana vaunganidza kurasikirwa"). Kudzivirira mamiriro ezvinhu akadaro, zvavakabvumirana nzira kuti hurongwa zvichizoita yokumwe Exchange Nokurasikirwa kwaro mugove guru.

kushuma

Accounting kunosanganisira Gengi kusiyana murwiyo dzimwe mari kana sezvo mari. In generalizing humboo kubudikidza mhando mabhizimisi kwema, pfuma uye munataisireva denominated dzimwe mari inokwana, panofanira kuva yoga kuratidzwa pamusoro kunobatsira. Panguva iyoyo mari kana mari chokuita mari kutenga uye kutengeswa kushandiswa, ngaarege kubviswa nhoroondo iri yaipedzerwa wokumwe chinjanai kusiyana. Pane imwe kuti maererano iro mutemo chiitwe zvinhu. In zvikuru:

1. Pachena Exchange kusiyana yaiwana Nemhaka chikwereti kutendeuka dzimwe dzakabatana. Panyaya iyi, musengwa zvinoenderana nemamiriro ezvinhu ose muripo wayo mari kutendeuka.
2. Midziyo yaiwana Nemhaka chikwereti kutendeuka dzimwe mari. Muchiitiko chino, muripo kwayo kunofanira kuitwa rubles.
3. Exchange rate kupesana vakatakura kuburikidza pakuenzanisa sangano. Asi zvinhu hazvina akapfuudza nhoroondo dzakasvikwa zvemari mugumisiro ebhizimusi zvawanikwa.
4. Rate wakasiyiwa vechikamu panguva nhau musi chibvumirano (dzimwe nguva zvingava yepamutemo Gengi pamusoro Ruble, izvo kunorondedzerwa Central Bank panguva yacho nhau).

Zvisinei, regai zvinoda chakaparadzana pamutemo wokupedzisira ripoti, ine mashoko ari mari, pfuma, zvikwereti kunobva shanduro dzimwe mari. Nokuita Gengi kusiyana mari (kunze avo kuti anonyorwa nhoroondo kunyoresa zvimwe guta) vari mumutsetse 090 (chimiro nhamba 2) uye vanobatanidzwa mune dzimwe mari. Achigadzira chikamu norukosoro (kunze avo kuti anozivikanwa nokuda okuwedzera guru rokuzvidavirira), ichipfuura mutsetse 100 (chimiro nhamba 2) uye vanobatanidzwa mune dzimwe mari.

mutero faira

The Gengi musiyano mumaratidzirwo yemabasa sangano anogona vaunze kwemari kana mari. Kusiyana ndizvidavirire magwaro, chinangwa chiri kuona mari mugumisiro kubva basa chairo predpritiya, chikuru basa iri kutsanangura mutero nhau nechigadziko, pachishandiswa iyo kukarukureta mutero kunyorerwa kuti bhajeti. Exchange kusiyana iyi vanoonekwa maererano kuwedzera kana kudzikisa zvitsigiro. Yesangano, kuwedzera mari yacho sangano, mutero zvinyorwa dzinonzi akanaka. Maererano Tax Code of Russian Federation, yacho hunodiwa kuti ubatanidzwe asiri uchishandisa mari. Exchange kupesana kuti zvinowedzera mari sangano, mutero zvinyorwa dzinonzi kunaka. Maererano Tax Code, iro rave vakagamuchirwa uye ari kushanda Russian Federation, kuti zvinhu hunodiwa kuti ubatanidzwe asiri uchishandisa mari.

Practical mabasa musangano

Pasi Gengi musiyano zvinoreva chero mhando revaluation ose munataisireva, kutaura, pfuma yaiitirwa dzimwe mari. Saka, mubayiro wavo anofanirawo ravakwa chete mari. Muzviitiko apo mari mitoro pamusoro revaluation zvaidiwa chepfuma unoitwa rubles, yomuka somugumisiro Gengi nokufamba anonzi accrual musiyano. The taxpayer, anoshanda ane mari hwaro, mukufamba dzebhizimisi, regai vanotarisana zvakafanana twa. Exchange rate kusiyana ne nzira iyi inomuka nenguva iyo revaluation iri sangano tsika yakaratidzwa mari kana mari revaluation iri zvakananga bhokisi yebazi vachida.

Mumatauriro mutero chizvidavirire

Tax mapepa kunoita kuti chidzoke vemamwe Exchange kwema kwete chete pazuva rokupedzisira zuva nhau nguva. Izvi zvinoitika nguva dzose kana ivo kuoneka. Anoita Verengai mari, sezvo kusiyana exchange rinoitwa chete zvakananga nokuripira. Panyaya iyi, iyo pfuma hazvina zvazvinoita kukura mutero hwaro. Izvi imhaka yokuti havana dzaona pakuenzanisa papepa musi mapepa. Izvi zvinhu zviri yechinangwa huripo mitemo yemitero zvino kushanda chete mitero, hwaro iro ndiro accrual kuratidza kwavo mutero chawo. Subject kuti kushanda basa ravo zvino chero entrepreneur mari nzira panguva basa harimuki kuti kuwanda zvinhu. Kubva Exchange musiyano ndiko nokuda revaluation kuti mari yesangano, runoratidzwa mari zviumbu pamusoro residues dziri nyaya kana mari wekambani.

Mumatauriro Declaration

Positive accrual (mukutsinhana) musiyano iri mutero magwaro zvinoratidzwa mumutsetse 100 Mashoko Okuwedzera № 1, jira 02 of Declaration, ari maumbirwo asiri uchishandisa mari. Saizvozvowo, munhu akaipa twa nhoroondo asiri uchishandisa mari. Vari mutsetse 200 kubva nhamba mupanda 2 jira 02 of Declaration.

Investments ari mugove guta iri mutero zvinyorwa

Under ano mutero mitemo akabvumira kutsunga yomutero muzinda akashandiswa kukarukureta vachibhadhara pamusoro purofiti, kwete kufunga mari nemasangano vakagamuchirwa kubva varidzi uye kunangana nekuwedzera mugove guru. Kunze, hazvina sechinhu purofiti kunobva taxpayer kukundikana kuwana kodzero kuti pfuma kuwanwa mukutsinhana yakaiswa pa kurasa migove yavo wekambani (mugove). Panyaya iyi, dzimwe nyika kuchinjanisa kusiyana, yakagadzirirwa kushandura mvumo guru, havasi chikonzero akavaraira mari mutero.

Kusiyana mugumisiro zvemari uye mutero chawo

Mugumisiro akasiyana tsanangudzo dziri nguva panowanikwa vaiona Gengi uye Verengai yesangano iri kubvunzwa uye mutero mapepa ari kupokana okupedzisira migumisiro mari dzesangano rayo mutero chawo akashandiswa kukarukureta mari mutero. Zvisinei, musiyano uyu hakukoshi, nekuti, chaizvoizvo, ndiyo asiri wechigarire chakajairika uye anopinda muchikwata kwenguva pfupi taxable (deductible) kusawirirana. Vakadzidza kuita kuchaita hazvo kufungwa mune ramangwana, mukugadzirwa rokuzvidavirira zvinyorwa pakuverenga mutero pamusoro mubereko sangano.

zvakawanikwa

Basa kufungisisa zviri chizvidavirire dzegore zvakapararira yesangano akaita maererano murayiro yakatangwa mutemo. Exchange rate kusiyana nokuda kwemarudzi ose mitoro, mari inosidzikwa mune imwe mari, asi muripo yakaitwa muna rubles, aumba somugumisiro kutendeuka musi mutsividzo kana rokupedzisira zuva nhau nguva. Uyu ndiwo mumwe kusiyana mutero ndizvidavirire. Sezvakataurwa apa, inopa mukana kukarukureta upi zvinhu chete panguva nokuripira. Muchiitiko chino, chinjanai kusiyana kuti vavapo iri kubvunzwa dzegore sezvo ari nhau musi hadzisi hwaro dzemaitirwe mari mutero.