Nekurangarira kuti zvikwereti vari kuti ndizvidavirire. zvikwereti pfupi-izwi. bhangi zvikwereti

Kubhadhara - iyo nzira iyo mabhuku ezvinoshandiswa nemari yekambani anoratidza kubhadhara kwebhizimisi maererano nekwereti nevakweretwa. Ndezvipi zvakanyanya zvezvinyorwa izvi? Nekupi kwekutsvaga kuverengera kunoratidzirwa kwenguva refu uye zvigaro zvenguva pfupi uye zvikwereti?

Ndechipi musiyano pakati pechikwereti uye chikwereti?

Kutanga, tichadzidza zvimwe zvidzidzo zvekuverengera kwezvakafanira mubvunzo. Saka, tisati taona kuti kuverenga kwezvikwereti uye kukwereta kwekuverenga kwakaitwa sei, zvinokwanisika kuongorora kusiyana pakati pavo. Iyi mitemo inogona kuonekwa kuburikidza nemitemo yemutemo wehurumende yeRussia.

Nezvechikwereti: maererano nechibvumirano, rimwe boka iro rinoshanda somunhu anokweretesa rinopfuura humwe humwe hupfumi - anokwereta, mari kana zvimwe zvigadzirwa, uye pashure penguva yechipiri inodzorera iyo yekutanga kana yakaenzana nayo.

Zvibvumirano zvemari zvinogona kusayirwa nemasangano nemunhu mumwe nomumwe. Chibvumirano ichi chinofanira kupedzerwa nekunyora, kunze kwekunge zvakapiwa nemutemo.

Chikamu kune chibvumirano chechikwereti chinowanzova chero chizvarwa kana sangano. Kushanda kworudzi rwakakodzera hausi mvumo uye uye, sekutonga, hazvirevi. Mukurongeka kunotungamirirwa nemutemo wehurumende, somuenzaniso, chikwereti chinogona kuwanikwa kubva kumusiki kana sangano revamwe.

Uyezve, chikwereti chikwereti chinogona kugoverwa nesangano chete muhutano chechikwata chemari chinotora chiremba kubva kuCBR. Kubhadhara zvikwereti, zvakare, kunoitwa maererano nemitemo yevasiri Civil Code chete yeRussian Federation, asiwo dzimwe, mari yemitemo yemutemo. Zvisinei, inofanira kugoverwa chete pamusoro pechibvumirano chakanyorwa. Bhengi yebhadhiro inowanzoonekwa seyokukurumidzira uye inofarira kubereka.

Chibvumirano pakati penhepfenyuro yemari nemunhu anenge akwereta muzviitiko zvakawanda zvinokurudzira kupiwa kwechikwereti chakakodzera nechinangwa chero chipi zvacho, chivimbiso, kana kuburikidza nekupedzisa kwesungano inokosha nekambani ye inshuwarisi. Nokudaro, kusiyana kukuru pakati pekwereti nemari chikwereti ndezvokuti zvinotarisirwa zvekutanga:

• Simuka nekuda kwekupedzisira kwekusangana kwechibvumirano neimwe sangano rezvemari rakagadzirwa neisensi yeCBR,
• Funga kuendeswa kune uyo anokweretesa kune akakwereta mumamiriro ose emari;
• Simuka nekuda kwekupedzisira pakati pemapato ehukama hwepamutemo hwekontrakiti yakanyorwa.

Chibvumirano pakati pemunhu ane chikwereti nemunhu anenge akwereta chinogadzirisa mazwi ose ezvokutora chikwereti: mari yeiripo inotamirwa kubva kune rumwe rutivi kuenda kuno rumwe, mari uye mamiriro ekuverenga kukosha, zvikwereti.

Chinangwa chekuverengera kwekutengeserana kwezvikwereti mubhuku rekuverenga

Ngationgororei zvino izvo zvinoshandiswa nhoroondo yekwereti nemari yekubhadhara mari inogona kuwirirana. Maitiro makuru emabhizimisi ndeaya anokonzerwa nokushandiswa kwekontrakiti nebhizimisi, maererano neiyo imwe sangano - mukwereti kana mutengi-kuendesa, sezvatakataurwa pamusoro apa, kune wakwereta imwe mari, asi wechipiri anotora kudzorera mari yekutanga inotorwa, uye Uyewo kana yakataurwa nechibvumirano - uyewo chido.

Mune zvimwe zviitiko, nyaya yechibvumirano inogona kunge iri chinhu chinooneka - zvivako kana zvigadzirwa, chigadzirwa chemagetsi (semuenzaniso, software). Muzviitiko zvisingaiti, akakwereta anotarisirwa kubhadhara mari shoma pane yakatorwa pasi pegvumirano. Sezvo mutemo, izvi zvinogoneka kana mapato echibvumirano ari Central Bank yehurumende umo mutemo wekusava nehanya kwenhamba yakagamuchirwa, pamwe chete nekodzero yemari uye masangano emari. MuRussia, chiyero chikuru cheCentral Bank iye zvino chakakwirira chaizvo, naizvozvo mari yakakonzerwa pakati pevatengesi vemakambani yakasiyana-siyana inowanzoda kubhadhara chikwereti.

Kubhadhara mari yezvikwereti uye zvikwereti mubhuku rekugadzirisa zvinowanikwa pane dzimwe nhoroondo 66 uye 67. Yokutanga inoratidza kushanda kwezvikwereti zvenguva pfupi, yechipiri - kwenguva refu. Mutemo wekodzero yepamusoro inogamuchirwa nemumwe mutemo wemutemo - PBU 15/2008. Tichadzidza nekunyatsotarisa kuti nzira idzi dzinoshandiswa sei zvichienderana nemirairo yemutemo wekutonga.

Nzira yekubhadhara mari yekubhadhara kutengesa mubhuku rekuverenga: mutemo wekutonga

Maererano nemitemo yemutemo, iyo iyo kuongororwa kwezvikwereti uye kukwereta kubhadharo inofanira kuitwa, chikwereti chemhosva yebhizimisi - kana chiri chikwereti, chinoratidzwa mumabhuku ekuverenga mabhuku maererano neshoko rechibvumirano nemunhu ane chikwereti. Tsanangudzo pamusoro penguva yekubhadhara chikwereti inofanirawo kubudiswa mumichemo yekubika.

Mari nezvikwereti zvinosarudzwa kuva marudzi maviri - nguva pfupi uye kwenguva refu, uye nhoroondo dzavo dzinoverengerwa nemabhuku akanyorwa pamusoro apa. Mari inoshandiswa nezvikwereti inofanira kuratidzirwa mune zvinyorwa zvakasiyana nemari yakatorwa pasi pesungano yechikwereti. Izvi zvinodhura zvinoratidzwa mune zvinyorwa zvekuverengera panguva yavakaonekwa. Vanofanirwawo kunge vari pamwe chete zvakabatanidzwa muchimiro chemamwe mari ehurongwa.

Nekushandisa kwehuwandu hwemarikiti yemari yakafanana neyo inowirirana nemari yakakosha kana chibereko chakakonzerwa nemari yenguva refu kana kuti yenguva pfupi chikwereti kana zvikwereti, mabhodha ekuverengera anogadzirwa achishandisa ma accounting account. Ngationei zvavanotaura.

Kubhadhara mari yezvikwereti zvikwereti: mabhuku uye zvinyorwa

Muzhinji, sezvataona pamusoro apa, zvikwereti kwenguva refu uye zvenguva pfupi zvikwereti uye zvikwereti zvinoratidzwa munhoroondo 66 uye 67. Kuenzanisa kwekubhadhara kwezvikwereti zvinowirirana kunoitwa zvichienderana nesarudzo yavo mune imwe nzvimbo, uyewo zvakasiyana (chikwereti chimwe nechimwe chinotarisirwa sehukama hwepamutemo hwakasununguka).

Nheyo yepamusoro iyo mari inoshandiswa inokweretwa inogadziriswa mukugadzirisa sechikamu chechikwereti chemunhu ane chikwereti muchiyero chinoratidzwa muchibvumirano. Uyewo firimu inofanira kuratidzira munhoroondo yekodzero pamusoro pemari yakagamuchirwa nenzira yechikwereti. Mumashoko ezvemari, kukura kwezvikwereti kunofanirawo kunyorwa.

Kubhadhara mari inofanira kuverengerwa zvakasiyana nemari yavo yakakosha, mune imwe nguva yekubhadhara uye yakapa kuti zvimwe zvikwereti zvinosanganiswa muchimiro . Panguva imwecheteyo, hazvibatsiri pamashoko ayo mari yakweretwa inopiwa. Sezvimwe chikamu chekuverenga mabhuku, mabhizinesi ekugadzirisa kambani anoshandisa zvikwereti zvekweretheni zvekambani dzakadai sa 66 kana 67, uyewo dzinopindirana neavo izvo zvinyorwa zvekubhadhara zvinoratidzwa.

Kufarira nezvezvisungo zvinogona kuonekwa kune mari yekutenga zvigadzirwa, kana chikamu chikuru chemari yakakodzana yakananga zvakananga navo uye inotengeswa kusati kwasvika kupinda kwezvinhu zvakakosha. Kana izvi zvisingaiti, zvino kufarira kunofanira kuverengwa sechikamu chemari yekutengesa - kushandisa nhamba 91.

Iyo yakaenzana yemari yemari inogona kutungamirirwa kune inotengeswa mune zvisiri izvo zvinowanikwa. Muchiitiko ichi, kufarira kune zvikwereti kunoratidzwa kuburikidza nekuiswa:

• Pane chikwereti chebhuku 08, uyewo kune chikwereti chezvinyorwa zvinyorwa zvekubhadhara chikwereti munyaya yacho, chikwereti chakabhadhara kusvikira mari yaiswa mukutenda;
• Pamutengo webhuku 91 uye chikwereti chenyaya dzekodha kana mari yakafanana inodzingwa mushure mekugadziriswa kwezvinhu zvakagamuchirwa mukugadzirwa.

Kana chikwereti chacho chisingadzoserwi munguva kana kuti kana chikwereti chibhadharwa nemaitiro, zvikwereti pasi pesungano yechikwereti zvinofanira kuratidzirwa muzvinyorwa zvekubhadhara nekutumira pamutengo webhuku 91.2.

Nokudaro, kana mari yacho inotorwa pachikwereti uye inoshandiswa mukutsinhanisa mune zvisiri izvo zvino, zvino mutori wenhau anoita zvinyorwa zvaro kuburikidza nekutengeserana kunotevera:

• Дт 08, Кт 66 (kana 67) mumabhuku ekuenzanisa, kana chikwereti pazvikwereti chinotumirwa kune chikwereti kusvikira nguva iyo zvigadziriswa zvichishandiswa kana, somuenzaniso, zvinhu zvine chokuita nezvinhu zvisingatauriki zvakanyoreswa;
• Дт 91, Кт 66 (kana kuti 67), kana chido chinowanikwa mushure mokuitwa kwacho.

Zvakakosha kuziva kuti kana chikwereti chigadziriswa nebhizimisi nemishonga, zvikwereti zvinoratidzwa muchibvumirano zvinosanganiswa muhutano hwezvinhu zvinosarudzwa sezviri kushanda. Muchiitiko ichi, kutumirwa kunowanikwa mumutengo webhuku 91. Panguva imwe chete, pakarepo kana chikwereti kana chikwereti ichibhadharwa, mukugadzirisa, mutengesi unobvumirana unosimbiswa nekunyorera kunotevera muzvinyorwa zvemashoko: Д 66 (kana 67), Кт 50 (kana, somuenzaniso, 51, 52 kana kuti 55).

Zvikwereti zvinokonzerwa nenzira yakakodzera uye izvo zvinosangana mushure mekunge nguva yakatarwa inogadziriswa nekontrakiti inofanira kuverengwa pamwe chete. Kubhadharwa kwekugadziriswa kwezvikwereti zvezvikwereti zvenguva pfupi uye kwenguva refu zvinoratidzwa, sezvatinoziva kare, zvakare yakaitwa zvakasiyana. Zvichava zvinobatsira kufunga nezvehuwandu hwehuwandu hwemari yemhando imwe neimwe yekutengesa.

Kubhadhara kwezvisungo

Nezvekuita kwenguva refu - pane 2 nzira huru yekuverenga kwavo.

Kutanga, iwe unogona kutumira zvinyorwa kuA 67 67 mushure mokutora chikwereti kana nguva yekukwereta chikwerera. Chechipiri, kutengeserana kunogona kuratidzwa munyaya yakakodzera kusvika panguva iyo mazuva makumi masere nemazana makumi mashanu nemakumi mashanu apera kusvikira zvikwereti zvakafanana zvakabhadharwa.

Kana nguva yacho ishoma, saka nhamba 66 inofanira kunge isati yashandiswa, iyo, iyo, inotorawo mvumo yenguva pfupi. Nzira iyo zvikwereti zvemazuva mazhinji zvinoratidzirwa mukugadzirisa - maererano ne1 kana 2 zvirongwa, zvinofanira kubvumidzwa mumitemo yekugadzirisa yekambani.

Iko kune chikamu chakakosha chezvikwereti - chakaumbwa nekubudiswa kwezvikwereti nekambani. Ngationgororei zvakanyanya.

Mari inokonzerwa nekubudisa: zvikamu zvekuverenga

Zviratidzo zvemari yakakweretwa mubvunzo ndeyotevera. Zvakakosha kuziva kuti zvinyorwa zvinoshandiswa kubhadhara zvikwereti zviri mubvunzo zvinoshandiswa zvakangofanana nezvakangoita zvikwereti zvekare uye zvikwereti.

Nhengo huru yekugadzirisa kwekutengeserana nemari yakakweretwa inobva kune imwe nyaya ndeyokuti kana zvikwereti zviiswa panzvimbo yakakwirira kudarika zita rakakosha kana kuti rinoenderana naro, zvinotevera zvinofanira kushandiswa:

• Дт 51, Кт 66 kana 67 (nemari inowirirana nehuwandu hunokosha hweiyo yakachengetedzwa);
• Дт 51, Кт 98 (pamabhadharo anoratidza kuwedzera kwekutengesa kwezvivimbiso zvakabudiswa maererano nezita).

Panguva imwecheteyo, mari inoratidzwa munyaya 98 inofanira kunyorwa nguva dzose mukati mekunge nguva yekushambadzirwa kwezvikwereti kune account 91.

Kana zvivimbiso zviiswa panzvimbo inowanikwa pasi pezita rekukosha, ipapo kusiyana kunofanirwa kunofanira kuwedzerwa zvakafanana mukati mekutengeswa kwezvisungo uchishandisa mukova Дт 91.1, Кт 66 (kana 67).

Iyo yakasimba mune chikamu chebumbiro remari, iro rinotarisa kugadziriswa kwezvikwereti uye zvikwereti, rinogona kunyora kuti kuderedzwa kwehuwandu hwevimbiso yakabuda inofanira kunge yakambofungidzirwa muhutano hwezvinoshandiswa munguva dzinouya. Kana izvi zviri izvo, kutumirwa kwaDt 97, Kt 66 (kana kuti 67) kuchashandiswa kureghara mabhizinesi mubhuku rekuverenga.

Kuwedzera kwemutengo wezita rechikwereti maererano nemari yekuiswa kwayo kunosanganiswa muurongwa hwekushanda mari pamwedzi panguva yekupararira kwenguva yezvivimbiso uchishandisa chinyorwa chinotevera muzvinyorwa zvekare: Дт 91.2, Кт 97.

Kufarira kunofanira kutorwa zvakasiyana kubva kumukuru mukuru. Kufungidzira kwekutengeserana navo muhutano hwekutengeserana nezvisungo zvinowanikwa uchishandisa chinyorwa Дт 91.2 Кт 66, 67.

Imwe inogona kugonesa mumitemo yekubvisa mari iyo iyo iyo kubhadharwa kwemari yezvikwereti uye zvikwereti mukubhadhara kwechikwereti pazvisungo, zvakare, ichabatanidzwawo mune zvigadziro zvemari yemberi. Muchiitiko ichi, wiring inofanira kuitwa Dr 97, Rm. 66, 67.

Kuwanda kwechido chekuchengetedzwa, apo ruzivo rwavo rwunoitika, mafomu ekushanda mari - zvikamu zvemuwandu wayo zvinoratidzwa mwedzi imwe neimwe nerekodhi Дт 91.2 Кт. 97.

Zvimwe uye zvekuwedzera mari yezvisungo

Mari inoshandiswa nekushandiswa kwemari yakakweretwa nebhizimusi inogona kuva yakakosha kana yakawedzerwa. Ikutanga ndeye, kutanga kwezvose, kufarira, inoratidzirwa nekontrakiti. Yechipiri kazhinji -kusiyana kwehuwandu hwekushandura.

Iko mari inokosha inofanira kuiswa mukati mekugadzirwa kwekambani yekushandisa mari. Kuti uratidze zvakanaka munyaya iyi chikwereti, zvinotevera zvinoshandiswa: Дт 91.2, Кт. 66 (kana kuti 67).

Izvo zvinowedzera mari ndezvowakawanda izvo zvinosanganiswa nekubhadharwa kwevashandi vemari kune chikwereti, mazano. Izvo zvakare tsika yekuisa mitero uye mari muhurukuro inobhadhara mari. Kuti uratidze zvakajeka chikwereti chakakodzera kana chikwereti, zvinotevera zvinoshandiswa: Дт 91.2, Кт 60 (kana 76).

Kubhadharira madhora paunenge uchitenga zvinhu zvakasarudzwa

Zvimwe zvinyorwa zvinowanikwa nehuwandu hwekubhadhara zvikwereti uye zvikwereti zvakabudiswa nebhizimisi kuitira chinangwa chekutsvaga mune zvigadziriswa. Nzira iyo zvikwereti izvi zvinotarisirwa nayo zvinoenderana nokuti kuwedzera kwekuderera kwemari yakakodzera kunoitika. Kana zvisingaiti, zvino mari inobatanidza nekushandiswa kwechikwereti inosanganiswa muhutano hwekushandisa mari.

Tsanangudzo chaiyo yezvinhu zvakasimbiswa, izvo kushandiswa kwemari kusingafaniri kuiswa, zvakagadzirirwa muRussia PBUs. Kuongororwa kwezvikwereti uye zvikwereti, kana chiitiko chekuderedzwa kuri kukwidzwa, kunosanganisira kuiswa kwezvinotarirwa zvinoenderana nehuwandu hwepakutanga hwezvinhu zvine chokuita nehupfumi. Urongwa hwakakodzera hunogona kushandiswa kana:

• Imwe yacho yakanga ine mari inobatana nekutenga kana kuvaka kwezvinhu zvakasarudzwa;
• Nguva yekutengeswa kwechikwereti kune chikwereti kana chikwereti chasvika;
• Kukosha kweI-OS nzvimbo kunosanganiswa muhutano hwekutsvaga mari.

Chimwe chikonzero chinokosha - chinhu cheS OS hachifaniri kuiswa.

Kuti ucherechedze zvikwereti uye zvikwereti pasi pehurongwa hwakakodzera, imwe nhoroondo inofanira kushandiswa pakubhadharira kwebhuku. 08. Nokushandiswa kwayo, kutumirwa kunotumirwa Дт 08, Кт 66 (kana 67). Asi kana zviitiko zvataurwa zvisati zvasangana, saka mari yezvimarikiti inotarisirwa mumamiriro ekutengeserana mari. Muchiitiko ichi, wiring inoshandiswa, Дт 91.2, Кт. 66 (kana kuti 67).

Kubhadharira madhora paunenge uchitenga zvinhu

Sangano racho rinogona kubhadhara mabhengi emabhengi kana kuti zvikwereti zvevashandi pamwe chete kana zvichifanira kuisawo mune zvakashandiswa mukugadzirwa. Kuzvidavirira kwekutengesa kwakadaro kwezvemari, kutumira kunoshandiswa, maererano nezvinodiwa iyo inosanganiswa mune zvakagadziriswa mari yezvinhu: Дт 10, Кт. 66 (kana kuti 67).

Zvinofanira kuonekwa kuti chikwereti chinowanikwa chinowedzera mutengo wezvigadzirwa chete kana kuwedzera kwavo kuchiitwa zvisati zvasvika pakupinda kwezvinhu zvakakosha muimba yekuchengetera iyo. Kana vakawana mari mushure mekuita mari, ipapo kufarira kunofanira kusanganiswa mune zvakarongwa zvekushandisa mari. Kubhadhara kushandiswa uchishandisa nhoroondo 91.2 inoshandiswa.

Kubhadharira kwemashoko ekunyora

Ngatikurukurei chimwe chinhu chinokosha ukama chikwereti uye anokwereta: chikwereti nhoroondo chokuita wevimbiso kucherechedza. Business kushandiswa, izvo anoenderana kwavari, vari zvinoratidzwa Posting:

• Am 51 (52), Km 66 (kana 67), kana pava chaizvoizvo kugamuchirwa mune mari;
• 91,2 DT, Km 66 (kana 67) mune zvimwe zviitiko.

Kufarira kana, Ukuwo, mari inoratidza kudzikisa mari mabhiri zvawanikwa saizvozvo, saka kuti mitoro kunobva kambani somugumisiro panyaya kuchengetedzeka. Kuvhara pasi wevimbiso manotsi turnover remapazi kunze maererano kwakazivikanwa pakati rwezvemabhengi sangano kuti kugarwa chikwereti nokunyorera DR 66, 67, Km 62, 76.

Kana sangano iri nhaka mairi, izvozvo anodzoka mari kuti wakagamuchira kubva pamahombekombe kupinda nhoroondo rutapudzo kuti mutengo muzvikwereti nemhaka pakakuvara chibvumirano yepakutanga maker, zviri wiring kushandiswa AT 66, 67, Km 50, 51.

Kana mukati yakasimba nemisha nemakasitoma kana vatengi vaiva nenhoroondo receivable, ayo yakasimbiswa kubudikidza wevimbiso manotsi, izvi zvinofanira kucherechedzwa iri debit munhoroondo ndizvidavirire.

Kana iwe vanobatanidzwa ne chokuita ezvoupfumi masangano ari boka pamwe Bank Masvomhu, ivo Noteholders kana akakweretesa, nhoroondo yavo inoitwa kushandisa nhoroondo 66 kana 67 voga.