How kuzadza kubva Atanga kuchinja noumhizha: murayiridzo

Maererano Art. 13, n. 1 FL № 129 dzedare ndizvidavirire masangano ose vanofanira kugadzirira mishumo kwakavakirwa mashoko ari Analytical uye chakaita zvokugadzirwa nhoroondo. Order of Bazi Finance № 66n isingachinji mitemo itsva dzinoshanda kubva 2011. Next, funga kuti kuzadza fomu Atanga kuchinja noumhizha.

tsananguro

Tisati kukuudzai sei kuti kuzadza fomu Atanga kuchinja noumhizha, zvinofanira kujekeswa dzinoverengeka pfungwa dzinokosha, akagovera nokuti mutemo. Zvikurukuru, tinofanira kuteerera chokwadi kuti pasi Art. 4 a. 3 apa Federal Mutemo № 129 makambani kuti dzava kushandisa itsanangudzo mitero yezvinhu, asingachaiti musengwa kuchengeta ndizvidavirire. Panguva iyoyowo, makambani vari itsanangudzo gadziriro vanofanira kufunga chisingaoneki zvinhu uye kushanda maererano nemitemo yepamutemo. kuchinja noumhizha (muenzaniso zvekupfakira zvichabviswa detailed pazasi) inofanira kupiwa mukati memazuva 90.

Zvinoumba kuburitsa

Sezvo noumhizha emakambani ndiwo zvinhu vanowanika kuburikidza:

• Financial migumisiro Implementation wekambani pachake mabasa.
• Mari nenhengo (shareholders, havaoni).

Maererano ya. 28 PBU 4/99 tsananguro Notes chinonengaidza jira uye purofiti uye kurasikirwa mashoko ichafukura mashoko ari muchimiro yoga nhau siyana. Izvi zvinosanganisira manotsi tsananguro uye nezvimiro. Ekupedzisira akazara mishumo kuchinja noumhizha uye mari kufamba. In n. 30 PBU 4/99 rine mirayiridzo zvebhizimisi masangano. Maererano navo, zvebhizimisi Data inoda sorutivi pachiyero jira kupa mushumo kuchinja noumhizha.

Sei zadza kunyorwa: mukuru mitemo

Mune dzimwe zvinyorwa zviri mari kunge varipo. Sei zvakarurama zvinodiwa mashoko pamusoro kuchinja noumhizha? varara mharidzo Zvichisanganisa:

1. Kukosha yesangano pakutanga mari kutenderera.

2. Wedzerai mari mari, kusanganisira kuburikidza:

• ari issuance yakawedzerwa migove (mugove);
• revaluation kuti midziyo;
• ari nokubatanidzwazve ari repamutemo (batanidzo, nenzvimbo);
• kukura midziyo;
• unotiranga izvo maererano nemirau rokuzvidavirira uye nhau iri akarondedzera kuwedzera midziyo zvakananga.

3. rutapudzo mari, kusanganisira pa:

• nokubatanidzwazve repamutemo (voga, kuparadzana);
• kuderera kuti nhamba mugove;
• mari kuti vari pamusana ino zvakananga;
• kuderedza ndima ukoshi migove.

4. Huwandu guta iri panoperera nhau nguva.

Specification

Kutaura kuti kuzadza fomu Atanga kuchinja noumhizha, zvinofanira kucherechedzwa kuti makambani vakazvimiririra kuona Specification maitiro nyaya. Zvisinei, muna PBU 4/99 (p. 11) inopa kuti kukosha wacho yesangano, mari, munataisireva, mari uye migumisiro remapazi vanofanira kupiwa vakanyarara, kana vari vakawana kuti zvinokosha uye kana pasina Kuziviswa vanoshandisa vanofarira havazokwanisi kuita kuongorora mari mamiriro boka kana migumisiro remapazi ayo. Vanogonawo aendeswa nechiyero papepa kana mutsara Mubereko kurasikirwa nokuda yaipedzerwa pamwe nemashoko, kana mumwe nomumwe pamusoro parameters yoga haana kukosha kuti kuongorora profitability yacho vachida vane chekuita.

urongwa

Sezvo zvinodiwa kuchinja noumhizha vanofanira kuva maererano zvinoshanda mitemo, ipapo pasi Art. 13 ya. 6 Federal Mutemo № 129 muunganidzwa kwaizotevera amatura uye chipo mapepa zvinoitwa papepa. With zvakakodzera Hardware pamwe vabvumirana vanhu hanya kubudiswa, muunganidzwa uye kupararira mashoko anogona kuitwa mukombiyuta. Zvinofanira kucherechedzwa kuti electronic chimiro akatendeka neDare Order of Federal Mutero Service. Zvinonzi rakanyorwa maererano nezvimiro vanopupurirwa neShumiro Finance Order № 66n. Mirayiro kutsanangura sei kugutsa kuchinja noumhizha, Form 3 rinozivikanwa chete vanobvumirwa kuita zvakakodzera ruzivo. Chimiro inofanira akambochera pachena, pasina padzimwe uye erasures.

Features kupinda date

Pane zvimwe nuances kuti kuziva tsvimbo mubasa kuzadza mushumo kuchinja noumhizha. Mharidzo yakanga yakagadzirirwa kuti mashoko kwete chete nokuda uno nguva, asi nekuda yapfuura 2. Somuenzaniso, zvinyorwa kuti gore ra2011 ndicharevawo kuuyawo Data ra2010 uye uwandu yesangano musi December 31. , 2009. In rokunyora ripoti, zvinofanira kurangarirwa kuti kunaka kana deductible zviratidzi kunooneka muzvikomberedzo. Total zvinhu zvinopinda zviuru (kana mamiriyoni) rubles.

How kuzadza kubva Atanga kuchinja noumhizha: Muenzaniso

mapepa muunganidzwa zvebhizimisi yesangano chichaitwa musi achishandisa abovementioned Federal Mutemo № 129, Order of Bazi rezveMari № 66n uye PBU 4/99, 6/01, 14/07, nezvimwewo, sei kuti kuzadza fomu Atanga kuchinja noumhizha Kuti kutsanangura zvakanyatsojeka mharidzo zvekupfakira iri muzvikamu zvitatu. Gwaro tiratidze kufamba mari uye kugadzirisa chokuita nokuchinja rokuzvidavirira policies uye kubviswa zvikanganiso. A vanofanira ndiko kuti ruzivo pamambure yesangano nokuda maviri kare uye pakupera kuitika nguva, apo Atanga kuchinja noumhizha zvakakwana. achizadza mharidzo, izvo zvichaita kuti detailed pazasi, wakavhomorwa muna 2011 kuti Company.

Kufambira mari

With chikamu ichi kunotanga achizadza mushumo kuchinja noumhizha. achizadza mharidzo rine mashoko magetsi uye yapfuura nguva. Chikamu ichi inoratidza date racho, kuwedzera, nokuderedza pfuma uye inzwi ravo. Kusuma mashoko, kunofanira kutungamirirwa nemitemo anotsanangura sei kuti kuzadza fomu Atanga kuchinja noumhizha. Sei zadza mapepa wekupedzisira gore inobatsira chaizvo kuti vechiduku nenyanzvi. Cherechedzai inofanira kubhadharwa kuti muitiro tama mashoko kubva zvinyorwa regore rakapera. Vamwe matambudziko angamuka kubva vashandi kuita zvinodiwa kuchinja noumhizha wesangano achangobva zvakasikwa. Zvisinei, muna tsika, somunhu mutemo, zvose hachisi kudaro matambudziko.

Revaluation Os

Nokuti vaya vanoda kuziva kuti kuzadza fomu Atanga kuchinja noumhizha, mharidzo runoonekwa munyaya uve chinooneka. In vaigadzirira chikamu rokutanga kufamba mari rapfuura gore vakatakura pamusoro mamiriro mapepa pachishandiswa comparability. Izvi inorangarira zvachinja sezvakarayirwa kuita migumisiro revaluation pakati chisingaoneki zvinhu uye kushanda zvakataurwa wezvemari kambani.

Maererano mamiriro pakadhindwa PBU 6/01 pakati kutaura. 15, zvokutenga kambani anokwanisa asingapfuuri kamwe pagore (pakupera kutenderera) kuita revaluation pakati homogeneous mapoka uchishanda panguva yokutsiva (ano) ukoshi. Migumisiro nzira kuti zvemari zvionera kuratidzwa mapepa. Maererano yapfuura akasiyana PBU ichi, vari mirayiro ane mitemo, maererano icho muna 2010 akanga akatakurwa achiburitswa kunze Atanga kuchinja noumhizha (mirayiridzo sei kuti kuzadza) zvakakwana, zvebhizimisi arege kupfuura kamwe pagore (pakutanga kwenguva) kuzodzosera kuongorora Mapato ose homogeneous Os pamusoro yokutsiva (ano) ukoshi. Zvakabuda maitirwo idzi zvinooneka muzvinyorwa voga. Migumisiro revaluation haana kuiswawo pakati mashoko nokuda rapfuura nhau kutenderera uye vari kubatwa pachiyero mashoko pakutanga kwenguva.

Revaluation pamusoro chisingaoneki zvinhu

Maererano mamiriro pakadhindwa PBU 14/07 (p. 17) ndiko zvokutenga kambani haagoni kupfuura kamwe pagore (pakupera kutenderera) kuita nzira kuti revaluation pakati chisingaoneki yesangano maererano ano musika ukoshi. Iyewo, akatsunga kungotaurwa maererano mashoko yezviri turnover ava chisingaoneki zvinhu. Under yapfuura shanduro pamusoro PBU 14, maererano izvo zvinodiwa kuchinja noumhizha, mashoko akapa kodzero mabhizimisi hapana kupfuura kamwe pagore (pakutanga kwenguva) kuita revaluation pamusoro chisingaoneki zvinhu.

kurumbidza

Pamusoro kuratidzwa Zvaizobuda revaluation ravakwa risati kwemakore, muna mushumo wegore ra2011 inofanira kuva markdown mari (kuongororazve) pakati chisingaoneki zvinhu uye anodawo zvawanikwa 2009-10. Chinotanga pakutanga 2010-11. ukuwo, kutamira pakutanga nguva (2010-11) pakupera rokupedzisira (2009-10.). Kubudikidza chinja ichi chichange vaipa comparability.

Huru zvinhu

Mushumo kunofanira kuratidza zviratidzo:

• Share guru. Tambo = 3310 p. 3314 + 3315 + 3316.
• Treasury anogoverana kubva shareholders. Tambo = 3310 p. 3314 + 3315 + 3316.
• Zvimwe guta. Tambo 3310 = 3312 + 3313 + 3314 + 3316 +.3315.
• Vakafukura kurasikirwa (zvichachengetwawo zvakaoma). Tambo 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
• Reserve guta. Tambo mutsetse = 3310 3316.
• Total. P. 3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.

Kusanganisira wainyatsotaura mitsetse 3311, 3312, 3313, 3314, 3315, 3316. Net mari nokuda p. 3311 unoratidza chitsama nhau gore, kuwedzera ukuru rakaramba mari zvavakanga vachida kuita. Zvinofanira Zvisinei, ziva kuti kukosha yakaratidzwa mutsetse 3311, ave akaenzana kuti kuratidzwa p. 2400 mapepa zvokurwadza uye unozvininipisa. Net purofiti vanofanira dzinoenderana huwandu huri chizvidavirire zvenhoroondo mbiri nyaya:

84 "vaunganidza dhefisiti (zvabatwa zvakaoma)" nokuti gore.

99 "Kurasikirwa uye Profit" pakupera 1Q., 6 uye 9 months.

Revaluation pfuma

P. 3312 inosanganisira Verengai mamwe iwe chisingaoneki zvinhu akamisa zvinhu. Rinoreva kuti mamwe guru zvebhizimisi;

• zvakazara, kana hachina kuitwa zvapfuura zvinogara kuderedza zvinhu;
• mune mari kwazvo chitsama revaluation yemuraudzo pamusoro exponent markdown kana wekutanga kupfuura yechipiri.

Zvinofanira kucherechedzwa pfungwa inokosha. Chitsama revaluation yemuraudzo pamusoro chisingaoneki zvinhu uye pazvinhu zvavo uwandu chinoratidza dzavo markdowns kwakaitwa risati nguva uye vanobatanidzwa mari nemigumisiro sezvo dzimwe mari chokuita nei sezvo dzimwe mari. The chizvidavirire kunonyora nayo irimo kuti "Zvimwe akaripira-muguta guru" (83). On Kuraswa revalued chisingaoneki zvinhu akamisa unhu mari yavo revaluation yemuraudzo iri kubva kuna MF. 83 nokuda chokufuka kurasikirwa (zvabatwa zvakaoma) wekambani.

Zveminda pamusoro kuwedzera midziyo

Tambo 3313 rinomirira uwandu unotiranga, iro haana kuiswawo pakati mari mugumisiro magetsi kumwedzi. Sezvo mari yakadaro, Somuenzaniso, unogona kuva musiyano, iyo unovapo kubva shanduro yesangano iri kambani dzaitaurwa vatorwa mari, uye munataisireva akashandiswa mufambiro zvinhu miganhu Russia muna rubles. fuma Izvi zvinoratidzwa zvemari iri nhau nguva uye zvikanzi dzokuwedzera vanobhadharwa guru.

Kuti uwane mamwe mashoko,

Line 3314 inoratidza kukura guru zvibereko wekambani, anomuka nokuda:

• ari issuance yakawedzerwa migove (mugove);
• Mipiro kune mitemo yesangano.

Tambo 3315 rinosanganisira kuwedzera pachavo mari, izvo akamuka nokuda Zvakawanikwa aizviti kukosha migove (mumatanda). At p. 3316 (nokubatanidzwazve pamutemo masangano) inoratidza kukura guru kuwedzera, iyo akaita nokuda kuparadzana / kuda.

Vanotaura kuti midziyo

In mutsetse 3320 kunoratidza kwadzo kuti zvinotevera mbiru:

• Mvumo guru -. Peji 3320 = 3324 + 3325 + 3326.
• Mumatanda akadzikinura migove - mutsetse 3320 = 3324 + 3325 + 3326.
• Secondary twa - mutsetse 3320 = 3322 + 3323 + 3324 + 3325.
• Reserve mari - str.3320 = mutsetse 3326.
• Akaunganidza Nokurasikirwa (zvabatwa zvakaoma) - tambo = str.3321 3320 + 3322 + 3323 + 3324 + 3325+ 3326 + 3327.
• The mugumisiro - peji 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327 ..
• Kusanganisira - mutsetse 3321-3327.

mari Net mumutsara 3321 Zvinonzi kuwanda kurasikirwa nokuda nhau nguva, izvo zvinoderedza ukuru undistributed mari yacho vachida. Revaluation pfuma pa p. 3322 unoenderana uwandu nyora-pasi chisingaoneki zvinhu akamisa zvinhu. Rinoreva kuri kuwedzera guru kambani iri mari isingadariki chitsama revaluation yemuraudzo, kana usati chakaitwa. The nyora-pasi chisingaoneki zvinhu akamisa yesangano, rinopfuura iri yakanatsa indekisi kuti revaluation kwakaitwa risati nguva uye munzvimbo dzokuzororera dzaiva kurera mamwe zvinhu kuratidzwa mune zvemari mugumisiro sezvo dzimwe zveminda. The chizvidavirire evoruzhinji ukoshi ichi zvinoratidzwa debit cq. 83.

kuderedza twa rechengetedzo mari

In mutsetse 3323 unoratidza mutengo unokosha, izvo zvisiri mari migumisiro nhau nguva. The yakanaka Musiyano, izvo unovapo kubva shanduro kukosha yesangano denominated dzimwe mari, uye munataisireva zvinoshandiswa pakuita zvinhu kune dzimwe nyika rubles kana kwazvinoita vamwe mari somugumisiro kugumiswa kushanda basa kunze Russia anogona kuita nokuyerera akadaro. Izvi zvinoderedza kukosha mamwe yesangano pedyo MF. 83.

Other mashoko

Line 3324 hunosumwa yokuderedza uwandu zvakarurama. It kunoitika nokuda rutapudzo vezita ukoshi migove (mumatanda). Kuderedza uwandu kuchengetedzeka zvinonyorwa pamutsetse 3325. In p. 3326 akabhadhara mari kuti akazviratidza nokubatanidzwazve ebhizimusi muchimiro kuparadzana / kuda. In mutsetse 3327 anoratidza mari chokuita kuparadzira mambure mari shareholders (havaoni, vatori).

Kugadziridzwa okuwedzera twa

In mutsetse 3330 kunoratidza mari asingadi kukanganisa Kuchinja chitsama guta rose. Zvinonzi zvinoratidzwa muchimiro zvakanaka uye kunaka tsika dzakasiyana neshongwe mutsetse uyu. Kana revalued pamusoro Kuraswa chisingaoneki zvinhu akamisa unhu mari yavo revaluation yemuraudzo iri kubva mamwe yesangano iri zvebhizimisi tichiregeredza kugadzira iri rakaramba mari (kufukidzwa kurasikirwa), mushumo kunooneka:

• muzvikomberedzo (somunhu kunaka ukoshi) pa Mbiru "guta Secondary";
• zvakanaka chakarurama mu "vaunganidza dhefisiti (zvichachengetwawo zvakaoma)."

Zvinofanira kucherechedzwa kuti mwero pamutsetse 3330 hairevi kuti mari iri pemitsara 3310 uye 3320.

chikamu 2

Muchikamu ichi mushumo unoratidza Kuchinja pachavo wekambani yavo yesangano iri risati nguva, izvo zvinokonzerwa:

• kugadzirisa, tsikidzi unocherekedza dzave mvumo yapfuura zvinogara;
• kuti sangano racho chizvidavirire gwara kuchinja (nokuti comparability).

The tsananguro manotsi kuti basa mupurisa anofanira kupa zvikonzero, izvo zvakakonzera izvi kugadzirisa shareholders 'zvakarurama munyika risati nguva.

Net zvinhu (chikamu 3)

Iyi chikamu chehupfumi inosanganisira ruzivo rwemari inenge iri pakupera kwenguva uye miviri miviri yapfuura. Semuenzaniso, zvinyorwa zvegore ra2011 zvinofanira kuratidza ruzivo pamusoro pemafambisi emitengo kunze kweDecember 31, 2009, 2010 uye 2011. Maererano neDhipatimendi reHurumende yeMari Nha. 10n, FCSM Nha. 03-6 / pz, nokuda kwekuverengwa kwemari yeJSCs, kunze kwemasangano anoita mabhizinesi uye masishuwarenzi, kukosha kweA NA kunofanira kunzwisiswa semari inotsanangurwa nenzira yekubvisa zvinhu zveJSC inofungidzirwa , Kuwanda kwemari yavo. Kuumbwa kwenzira dzekuverenga kunosanganisira:

1. Zvisati zviripo zvemazuva ano. Iyo inoratidzwa muchikamu chekutanga chebhadharo:

• Zvinhu zvisingaonekwi.
• Mari inobatsira muzvinhu zvinooneka.
• Mari yezvemari yehupenyu hwemazuva mazhinji.
• Zvimwe zvisati zvisiri zvezvino.
• Fixed assets.
• Kusina kukwana kuvaka.

2. Nhasi zvinhu, zvakanyorwa muchikamu chechipiri chebhadharo:

• Stocks.
• Nhoroondo dzinogamuchirwa.
• VAT pamitemo yakagamuchirwa.
• Mari yezvemari yehupfumi kwenguva yakareba.
• Mari.
• Zvimwe zvinhu zvemazuva ano zviripo, kunze kwekubhadhara mari chaiyo yekudzikinura kubva kune vashandi vezvikamu zvavo zvekutsvaga kutengeswa kana kuregeswa, uyewo chikwereti chevakiki (vatori vechikamu) pamipiro kune charter capital.

Zvikwereti zvinogamuchirwa zvekugadzirisa zvinosanganisira:

• Kuzvipira kune zvikwereti, zvikwereti uye zvimwe zvenguva refu.
• Chikwereti kuvavambi (vatori vechikamu) mukubhadhara mari.
• Mhosva yezvikwereti uye zvikwereti zvenguva pfupi.
• Zvigare zvezveramari mari.
• Nhoroondo dzinobhadharwa.
• Zvimwe zvikwereti zvino.