The wevanoongorora akaunzi Mushumo: muenzaniso. The wevanoongorora akaunzi Mushumo: murwiyo uye chibvumirano issuance of wevanoongorora akaunzi Mushumo

The wevanoongorora akaunzi Mushumo uye wevanoongorora akaunzi Mushumo vari magwaro kuratidza kufambira mberi odhita uye chinangwa mafungiro, akagadzira pedyo nemagumo. zvekupfakira kwavo rinoitwa maererano zvinoshanda dzemunharaunda uye nezvaanoda. Funga zvakare, sezvo vachera kuguma odhita.

tsananguro

Mhedziso ari odhita ndiyo yepamutemo chiito, akaronga kuti vanoshandisa rokuzvidavirira (zvemari) magwaro aripo odhita mafungiro pamusoro rakavimbika Data kuzoongorora maererano umo vagoverwa rokuzvidavirira muna Russian Federation. Pfungwa dzacho uye kufungisisa kuitwa maererano nemitemo zvinoshanda. Rakavimbika anonzi padanho raakawana mashoko, vachibvumira mapati vanofarira kuswedera zvakarurama ndezvipi pamusoro pfuma uye dzemari boka, migumisiro yacho zvoupfumi basa uye kubva pane zviratidzo izvi kuudzwa zvokuita. Nokuti zviri wevanoongorora akaunzi Mushumo achava munhu anokonzera odhita. Zvinofanira kurangarirwa kuti achigadzirira uye pasi rokuzvidavirira (zvemari) kutungamirirwa Gwaro remhosva yokuongororwa sangano. Kubva ezvinhu ichi zvinoreva kuti odhita asingadi pamutoro sangano mabasa munzvimbo nhau.

kupatsanura

Odhita iri pakubhadhara akawanda:

1. Initiative.
2. Kunodiwa.
3. On dzinokosha mabasa.

Sezvinoratidzwa zvinoratidza, zvinokurudzirwa kushandisa muenzaniso chete (somuenzaniso) kuti zvaitika zvose. Mushumo The wevanoongorora akaunzi wacho anofanira kubva muna Russian, mutengo tsika zvinoratidzwa National mari. Gwaro iri kuwanikwa musoro yokuongororwa sangano iri nhamba makopi akadaro, izvo chinopa kondirakiti.

batana chengetedzo

The Inspector General ndiye anokonzera Pfungwa uye kuratidza mafungiro ari rakavimbika zvinyorwa zvose zvinokosha zvinhu. Kubudisa chimwe odhita mushumo kuitwa maererano yaidzorwa kushandisa batana nemitemo. Kunyanya, inokosha kuzvitonga №6, yakatenderwa nehurumende murau №696 of 23 September. 2002. mureza uyu, uyewo mamwe akafanana mabasa, hwaiitirwa nemirau yemarudzi Dare racho Auditing mabasa. The ushe Inosimbisa yunifomu zvinodiwa kwokupedzisira gwaro iri odhita.

kunyoresa

The wevanoongorora akaunzi Mushumo munhu fanira hwaro iri achiperekedzwa mitsara zvemari, mune rusarura iro akagadzira uye akaratidza mafungiro. Zvinofanira kweBhaibheri ndokusimbiswa ari yokuongororwa sangano. Zvinofanira anoratidzawo musi inotungamirwa. Preparation magwaro anobudiswa maererano zvinodiwa mitemo mumunda zvinyorwa zvemari. The wevanoongorora akaunzi Mushumo uye mashoko rinonzi kuva chete pasuru. The machira vakaverengwa, tambo pamwe, rukasimbiswa nokuda Auditor. Papeji rinotevera inoratidza nhamba machira ari pasuru. Sezvataurwa pamusoro apa, munhu odhita mushumo pachataurwa rinoitwa munyika dzinoverengeka makopi, izvo zvakabvumiranwa nokuda wevanoongorora akaunzi uye yokuongororwa sangano. Zvisinei, vaviri vanofanira kugamuchira pane imwe packet kuti mapepa.

The Kuronga odhita mushumo

Standards inopa mazita zvinhu, mutemo unoti zvinhu zvinofanira kuvapo wokupedzisira gwaro. zvinoriumba Idzi dzinosanganisira:

1. Name. Muenzaniso: "The wevanoongorora akaunzi Mushumo mari (chizvidavirire) mapepa."
2. Addressee. Maererano chibvumirano kana mitemo mutemo, gwaro iri kazhinji akatumira anaro ari yokuongororwa pasi, revatungamiriri vatungamirire uye zvichingodaro.
3. Information pamusoro Vaongorori.
4. Data pamusoro yokuongororwa chiso.
5. Part of wevanoongorora akaunzi Mushumo. Ndivo Kazhinji matatu. Ichi chinhu Nhanganyaya chikamu, zvidhinha kuti ritsanangure yezvinoreva odhita uye mafungiro mvumo nyanzvi.
6. Musi wevanoongorora akaunzi Mushumo. Heino Zviine karenda zuva okuguma odhita. Mazvikokota riri basa kuvinga kutaura maonero avo pamusoro rakavimbika magwaro mari panguva yacho odhita. Other kwema kuti kuitwa pashure kuguma odhita, hazvina mhosva.
7. Vakasaina.

Information pamusoro mapato

Auditor mashoko kunofanira kusanganisira:

1. Rairatidza sangano-pamutemo mhando bhizimisi.
2. Zita sangano iro wevanoongorora akaunzi unoshanda.
3. Location.
4. Date, nhamba Mutsvene Island iri kunyoresa.
5. Rezinesi ruzivo. Pano iwe kutaridzwa musi, nhamba, zita simba akadzika nemvumo kuitisa mabasa panguva yacho ukoshi nguva.
6. Memberships nemasangano nyanzvi abvumirwa Vaongorori.

Data pamusoro iongororwe chiso zvinosanganisira:

1. Chinoratidza pamutemo pamusoro penyaya.
2. Zita kambani.
3. Address.
4. Date, nhamba Mutsvene Island iri kunyoresa.

Nhanganyaya chikamu

Chikamu ichi chine mashoko pamusoro nguva urongwa mashoko ari mari mapepa, ayo mamiriro. Zvikurukuru, chinofanira kuva: "Balance" (f nhamba 1.), "Achitaura nezvechiratidzo kurasikirwa uye purofiti" (f nhamba 2.), mupanda f. №№ 1 ne2, imwe tsananguro kucherechedza. Mukuwedzera, chikwata kunosanganisira mashoko yokusuma pamusoro weboka mabasa pakati wevanoongorora akaunzi uye yokuongororwa sangano. Mabasa chokuita kugadzirira magwaro zvemari anofanira kutakurwa nevanhu musoro audited sangano. The wevanoongorora akaunzi ndiye anokonzera kutaura zvaanofunga nenhanho imwe nomazvo mushumo yakavimbika mune zvose zvinokosha zvinhu.

Bhuku odhita

Muchikamu ichi, mashoko anotevera aripo kuti:

1. odhita kwakaitwa maererano yeUnited mitemo, mirayiro (mitemo) mabasa, zvemukati mirayiro iri simba iri kutengeswa pamwe, iyo wevanoongorora akaunzi anoita uyewo mamwe mabasa.

2. Kuedzwa akanga aronga uye kunze kupa kunzwisisa vimbiso yokuti mari zviratidzi dzinoturwa pasina chinokosha kusarurama.

3. Muchiedza Kwaiitirwa pahwaro vanosarudza uye zvaisanganisira:

1) Kudzidza umboo anotsanangura yokuedzwa, certifying kukosha uye Kuziviswa mari uye zvoupfumi mabasa yokuongororwa sangano.

2) Assessment nzira uye nenheyo rokuzvidavirira, akarayira kushuma.

3) Nokuzivikanwa huru Kukoshesa tsika aripo mari mapepa.

4) Kuongororwa zvinonyatsorehwa mharidzo yacho mashoko zvemari.

4. odhita inopa anonzwisisa panobva Pfungwa uye kuratidzwa ukuru rakavimbika zvinyorwa zvose zvinokosha zvinoumba uye maererano nemitemo rokuzvidavirira zvinoshanda mutemo.

mamwe zvikamu

The anovhara, iyo inorondedzera odhita pfungwa dzinofanira kutaurwa ramakanzi chimiro wevanoongorora akaunzi kuzoongorora nenhanho rakavimbika date zvakawanikwa. Gwaro anofanira kuvapo mufananidzo kwaiitwa vanhu. The kusaina ane odhita nomushumo musoro sangano, iro wevanoongorora akaunzi unoshanda, kana mumwe munhu mvumo kana mukuru inisipekita. Mukupera nyaya, mberi kuratidza nhamba, mhando zvinodiwa gwaro raro ukoshi nguva.

Form ane odhita mushumo

Vari kunorondedzerwa Federal tichienzanisa №6. The murau anopa zvinotevera mhando magwaro: ane sakodzera wevanoongorora akaunzi Mushumo uye dzakachinjwa mhando. Chokutanga rinogadzirirwa mune chiitiko kuti wevanoongorora akaunzi raiva pfungwa kuti mashoko nokuda rokuongorora magwaro kupa nokururamisira ezvinhu chekambani zvemari uye migumisiro yacho ezvoupfumi basa, kunoenderana zvinotaurwa uye nzira ndizvidavirire nomutemo. Kana pane zvikonzero zvakafanira kugadzirira dzakachinja chimiro wevanoongorora akaunzi Mushumo.

mamiriro

The Inspector General anogona kuramba kugadzirira zvakanaka mhedziso pamberi kupfuura rimwe waiti ezvinhu uye kana, mune pfungwa iri nyanzvi, zvinokanganisawo kana aigona kuchikosha kukanganisa kwenhoroondo mashoko. Zvinhu izvi zvinosanganisira:

1. Kuderedza kukura kwebasa wevanoongorora akaunzi basa.
2. Vasingabvumirani musoro yokuongororwa nyaya:

• kugamuchirika rokuzvidavirira policies kusarudzwa nesangano;
• nzira kwemashandisirwo aro;
• ari adequacy kuti Kuziviswa mune zvemari mapepa.

Nhandare yacho dzakachinjwa gwaro mhando

The Auditing kambani kana private rinobatsirwa anogona kugadzirira chiito chakadaro kana paiva zvikonzero:

1. Haufaniri kuva nezvahunoita pamusoro odhita pfungwa, asi zvinorondedzerwa gwaro. Chinangwa chavo ndechokubatsira atambudzwe wekuongorora mune mamwe mamiriro ezvinhu ari iongororwe masangano uye mumatauriro mari mashoko.
2. Kukanganisa odhita pfungwa, nemhaka iyo chingava zvakawanikwa pamwe kuchengetedza, Kurambwa Pfungwa dzavo kana kwakaomarara odhita pfungwa.

Pasinei nemamiriro ezvinhu kuti akashanda sehwaro kwegadziriro dzakachinjwa chiito, akaparadzana Chikamu wevanoongorora akaunzi rimwe rinoratidza zvikonzero kupera.

Specificity

Kana achiita dzakachinjwa gwaro anofanira kutaridzwa garo-zvinhu. Muenzaniso: "The wevanoongorora akaunzi wacho mushumo ezvinhu chokuita odhita pfungwa" - chiito chine anokwanisa pfungwa nokuda pamberi constraints nyanzvi pokuwanda kwebasa "sechinhu chikonzero achigadzirira gwaro rakadaro zvinogona kushanda vasingabvumirani basa iri yokuongororwa mapoka chizvidavirire policies vanofanira kuva .. ona kuti zvichienderana mwero nyanzvi basa kurambidzwa, ane kodzero kwete chete yokuratidza anokwanisa pfungwa, asi kuti vanoramba vafunga. anogona akaipa mhedziso ndima dgotavlivatsya iri zvinoitirwawo nedaka basa iri yokuongororwa mapoka adequacy pakati Kuziviswa mune zvemari mapepa.

Mhando dzakachinjwa mabasa

Tichifunga mashoko ari pamusoro apa, zvinotevera mhedziso mumapoka anotsanangurwa:

1. Regai kuchinja kururama zvinyorwa zvemari.
2. Pamwe kuchengetedza.
3. With Kurambwa mukuronga mhedziso.
4. Negative.

A vanonyatsokwanisa mafungiro runoratidzwa pamberi wandei ezvinhu. Zvikurukuru, zviri bvumidzwa apo wevanoongorora akaunzi rinogumisa kuti asakwanisa kuronga mhedziso hazvibviri. Zvisinei, matambudziko akasiyana kuti vavapo pamwe musoro yokuongororwa munhu, kana kushomeka kukura kwebasa basa nenyanzvi hazvigoni kunzi saka zvinokosha uye zvakadzama zvakakwana kushandisa kodzero kurega. Panyaya iyi, mashoko anofanira zvine okuti: "Kunze pasi ezvinhu ...". The Inspector General anogona kuramba kutaura imwe pfungwa. Izvi zvinofadza kana kukamurwa kutsanangurwa basa rake saka zvakadzama uye chinokosha kuti nyanzvi asingakwanisi kuwana zvakakwana, muna zvaanofunga, uchapupu. Somugumisiro, iye haakwanisi kutaura kuti zvakakwana mafungiro pamusoro kwakanaka mharidzo zviridzwa zvemari.

Nouchapupu kusiyana nemashoko utungamiri

The kuzvipokanidza mafungiro Directors uye Auditor kuzoongorora kambani zvingava zvinokosha zvemari mapepa. Mumamiriro ezvinhu wevanoongorora akaunzi formulates mhedziso kuti nokuiswa ane nzvimbo kungasava zvakakwana kuti pachena kutsausa kana kukwana hunhu kuti mashoko. Nokuti zviitiko izvozvo, muna tsika, kutanga zvakakodzera mashoko. Nokuti nokunzwisisa, tinopa muenzaniso. Mushumo The wevanoongorora akaunzi wacho wakabudiswa sezvinotevera:

"In yedu pfungwa, nokuda pokudzora izvi zvinhu uye ezvinhu zvebhizimisi Documents" A "zvinoratidza vasingavimbiki dzemari wa31 December 20_g. Uye Zvakabuda remapazi uye kusanganisira 1 January kusvika 31 December. 20_g. Yemubatanidzwa."

chinokosha nyaya

In tsika, dzimwe nguva pane mhedziso venhema. Chiito zvakagadzirirwa, pasina odhita kana kwayo Implementation, asi asingadi anoenderana mashoko aripo magwaro yokuongororwa. Kuziva mhedziso pachena zvenhema chete mumatare.

Features zviitiko

Calendar nhamba, unopirwa ari mhedziso anofanira kuenzaniswa musi kuvakwa odhita uye kutevera musi kufarirwa mari zvinyorwa yokuongororwa sangano. Cherechedzai inofanira kubhadharwa kune zviitiko chadzera. The PBU 7/98 pane dzakawanda zvinodiwa kuti nyaya iyi. Maererano nemitemo iyi zvinoumba Pakuurayiwa odhita mushumo. Pane mhando mbiri zviitiko. Wekutanga kuitika pakati pachiyero papepa musi uye kufarirwa nhamba pakarenda mhedziso. Uyezve, pane chokwadi kuti vave kuzivikanwa mushure issuance yacho mushumo odhita. Zviitiko zvose izvi zviri semhosva kwakaitika pashure pachiyero pepa musi. Dzavo tsananguro uye kufungisisa mitemo wakaiswa muna PBU 7/98, uyewo Federal №10 mureza. Maererano yokupedzisira, iro wevanoongorora akaunzi vanofanira kufunga nezvainoita zvinyorwa mari uye kuguma zvakaitika mushure nhau musi. Panguva iyoyowo anofunga zvose zvakanaka uye kunaka zvinhu. Zvinyorwa ezvemari akanyorwa zviitiko:

1. Kuratidza kuvapo kushuma zuva upfumi ezvinhu, izvo akatungamirira yokuongororwa sangano unoshanda.
2. Inotaridza panowanikwa munhu kudzorwa pashure pakarenda mamiriro ezvinhu umo anotakura kambani basa.

Pashure musi paumbwe mashoko zvemari angava zvinoitika:

1. Anomuka asati musi Nokubvumira odhita chiito.
2. Akabuda mushure kusaina uye kuguma pakarenda nokuwanda wekuongorora ayo.
3. Zvakaziviswa pashure kuchinjwa okupedzisira chiito vanozvishandisa.

zvakafanira nzira

Achitaura zvakaitika asati musi tendero, nyanzvi anofanira kumushandisira wandei mabasa. Dzinovavarira kuwana zvakakodzera uye zvakakwana hwokuti zvose nezveizvi, kuvapo izvo kungada kugadzirisa kuti zvinyorwa mari kana kuburitsa mairi kusimbiswa. Dzokuvhiyiwa zvainanga kuziva zviitiko izvi zviri chinozoiswa apo pedyo sezvinobvira musi siginicha kwemamiriro. Kana nyanzvi zvicharatidza chokwadi kuti zvokunyama kukanganisa chokupika mari mapepa anodiwa kuti aone kana vakanga zvakakwana akabata mune chizvidavirire uye tinonyatsokwanisa pachena mashoko pamusoro pavo.

Federal Rule nhamba 10

mureza uyu rine zvinodiwa kuti nyanzvi mabasa noruremekedzo kuti zvakaitika pashure musi siginicha kwemamiriro, asi karenda nhamba wekuongorora ayo. Pashure advertising yokupedzisira chiito mabasa ari Auditor wacho hadzirishandisi kuita maitirwo kana kutumira nekukumbirira zvemari mapepa. Nebasa kuzivisa mashoko wevanoongorora akaunzi zviitiko kuti zvingaita mari rakashuma muna, pashure kufarirwa kwemamiriro basa basa iri yokuongororwa sangano.

mazvikokota zviito

Kana wevanoongorora akaunzi wava kuziva chiitiko kuti yekudyidzana kukanganisa mamiriro zvinyorwa zvemari, musi nemasaini mhedziso, Zvinofanira:

1. Kusimbisa kudiwa zvachinja chizvidavirire bepa.
2. Kurukurai chisarudzo mumagazini ino musoro yokuongororwa sangano.
3. Pedzisai raida zviito, kufungisisa chaizvo pakati zvakamira nyanzvi aiziva zviitiko izvi.

Facts kwakaratidza pashure kupa gwaro vanoshandisa

Kana zviitiko vaakawana huripo panguva musi nokusaina mhedziso pashure kuchinjwa wekuongorora ayo, asi isati yakatenderwa navo, maererano nako zvakanga zvakakodzera yokugadziridza chiito, chiremba wacho, sarudza kuongorora zvinyorwa zvemari uye kurukura pamwe musoro yokuongororwa sangano. Kana ukagadzirisa chizvidavirire mapepa Auditor anoita maitirwo ezvinhu akakodzera. mabasa ake zvinosanganisirawo gadziriro wokupedzisira chiito chikamu chitsva, ziso-nokukwezva, aine rondedzero chikonzero kuzodzosera kuongorora mapepa uye kunyoresa nechokuguma kwemamiriro kwokutanga.

debatable

Kana nyanzvi anofunga zvakakodzera kudzokorora zvinyorwa mari, asi basa iri yokuongororwa sangano asingadi kutora matanho akakodzera, anofanira kuzivisa munhu, izvo anodzora Director chekambani kuti vanozvishandisa achaitwa nezvengozi kusakwanisika kuvimba yokupedzisira chiito. Kana kusvika musi kushuma kuuya nguva uye Kuziviswa kwemashoko zvakanaka chokwadi choupenyu zvoupfumi kudiwa apiwa kuongorora mapepa uye kugadzirira nechokuguma kwemamiriro sevasingazivi. Musoro yokuongororwa sangano iri mhosva mashoko aripo ari ndizvidavirire zvinyorwa, uye Mutemo kuMudzidzisi zvachinja kuziva zviitiko kuchikosha inobatsira pamaitiro ayo kutendeseka. The Auditing kambani kana private rinobatsirwa mhosva adequacy maonero pamusoro kunyatsoongorora nezveizvi.