Bambancin bambance-bambancen. Ƙididdiga don bambance-bambancen canji. Bamban bambance-bambance: ma'amaloli

Sharuɗɗan da ke cikin Rasha a yau, a cikin tsarin Dokar Tarayya ta 402 "On Accounting" na Disamba 06, 2011, ya ba da lissafi na ma'amala da ma'amala, dukiya da dukiya a cikin rubles. Taimakon haraji, mafi mahimmancin goyon baya, an yi shi a cikin ƙayyadadden ƙayyadaddun. Amma ba a samu kudin shiga a rubles ba. Kasuwancin waje, bisa ga doka, wajibi ne don sauyawa. Bugu da ari a cikin labarin za muyi la'akari da irin wannan ra'ayi kamar "bambancin canji". Menene wadannan dukiya? A waɗanne hanyoyi ne suke bayyana kuma yaya ake nuna su cikin takardun?

Janar bayani

A matsayin wani ɓangare na doka, an lura cewa ana gudanar da sassan tsabar kudi a asusun ajiyar kuɗaɗɗen kuɗi tare da fassarar a cikin kuɗin da Babban Bankin Rasha ya kafa a ranar da ta dace. A bisa doka, akwai lokuta inda aka yarda da rikodin a wani lokaci daban daban lokacin da aka yi sulhu. A cikin lokuttan canje-canje (canje-canje) a cikin musayar musayar dangane da kwanakin tsarar kudi, ƙimar banbanci ya taso. Shi ne da tunani da aiki bada Yunƙurin zuwa ƙarin albashi , ko kudi. Bambancin canji yakan tashi idan aka tantance irin wannan kadara (da'awar, albashi) da aka bayyana a cikin kudin waje na wata ƙasa waje a lokuta daban-daban, ban da halin da ake ciki a wani canji na musayar lokaci.

Ƙididdigar lissafin kuɗi da haraji

Ƙididdiga don bambance-bambance bambance-bambance ya faru a haraji da kuma lissafin kuɗi Duk da haka, ƙwarewarsu a cikin takardun suna da wasu bambance-bambance. Taimakon haraji yana ba da damar yin musayar kudi da kuma bambance-bambance. Takaddun shaida suna nuna nau'i daya. A cikinsu kawai an ba da bambance-bambancen bambance-bambance. A lokaci guda kuma, ainihin ma'anar batun shine mabanbancin lissafi da kuma ma'auni na haraji. Sabili da haka, kuma lissafi ga kowane nau'in jinsin ya shafi kansa. Ba batun karshe wanda ya shafi abin da ya faru na bambance-bambance-bambance-bambance a lissafin haraji shine zaɓi na lissafin tushe haraji. Mai biyan haraji, bisa ga dokokin yanzu, yana da hakkin ya yi amfani da hanyar tsabar kuɗi ko hanyar haɓaka.

Ƙididdiga

Bambance-bambance na bambance-bambance sun fito ne sakamakon sakamakon da ya shafi mai bin bashi ko mai karɓar kudin waje. A irin waɗannan lokuta, dole ne a cika wani yanayi. Hanyar musanya na ɗayan kuɗi a kwanakin sulhu ya bambanta daga wannan lokacin lokacin ƙaddamarwa zuwa lissafin lissafi a cikin lokaci na rahoto ko daga mai nuna alama don kwanan rahotanni wanda ƙarshen ƙarshe ya faru.

Har ila yau yana faruwa a wasu lokuta. Alal misali, don ayyukan gyaran gyaran:

• Darajar kuɗin kuɗi a cikin ɗakin kuɗin kuɗin kungiyar;
• Abubuwan asusun banki;
• Cash, takardun biya;
• Tsaro.

Ta yaya bambancin bambance-bambance ya nuna?

Ana sanya dukiyoyi daidai da wasu bukatun. Ya kamata a lura da cewa kwarewar a cikin takardun yana da takamaiman kansa. Saboda haka, lissafin lissafin bambance-bambance a cikin ma'amaloli na lissafin kuɗi an rubuta su daban daga wasu nau'o'in kuɗi da kudaden shiga. A daidai wannan lokaci, sai dai a lokuta da biya a kan adibas a izini babban birnin kasar, da dukiya a tambaya ne batun m rejista a cikin kudi da kuma tattalin arziki sakamakon da kamfanin. Sa'an nan kuma nuni a cikin takardun lissafi an saita shi a matsayin hanyar samun kudin shiga (idan akwai girma) ko amfani (idan ya fadi).

Ƙididdigar masu samarda a cikin babban haɗin izini

Wadannan kudaden shiga za a iya gane ba kawai a rubles ba. A lokuta, inda, bisa ga takardun dokokin, an ba da gudummawar waɗanda aka kafa zuwa babban kujerun izini a waje, ana nuna wannan a cikin takardun lissafin asusun ajiyar kuɗin 80 ("Babban haɗin izini"). Yaya aka samu wannan musayar musayar? An yi lakabi a cikin rubles a kan cewa Babban Bankin zai saita a lokacin yin rajistar mahallin shari'a. Idan akwai lokuta da masu biyan bashin bashi, ko kuma lokacin da aka gano bashin bashin waje waje a kwanan wata, ƙarin kayan aiki ya bayyana. Suna lissafta a cikin 83-m gudu ( "Ƙarin Capital"). Haka kuma akwai lokuta masu yiwuwa wanda fassarar a lokacin kwanan wata ya nuna bambancin bambancin musayar musayar. A wannan yanayin, ana amfani da shigarwar shigar da kudaden, don ƙaddamar da babban haɗin izinin. A daidai wannan lokacin, daidaitaccen ma'auni ba zai yarda ba. Saboda haka, masu bada shawara na kungiyar suna da shawarar yin tsayayyar ajali a cikin lokacin bada rahoton. Dole ne a yi saurin sau ɗaya ko sau biyu a lokacin rahoton. Duk da haka, idan musayar kudi da bambance-bambance har yanzu ci karo a cikin tsari na kungiyar, shi ne shawarar da suka gani a kan wadannan zare kudi ma'aunan: 91 ( "Sauran samun kudin shiga da kuma kudi") ko 84 ( "cikakken albashi ko tara hasara"). Don hana irin wannan yanayi, ana bada shawarar bada shawarar gabatar da hanya don hanya don abin da ya faru na bambance-bambance-bambance-bambance waɗanda suka taso a cikin Yarjejeniya ta Yarjejeniya.

Rahoto

Ƙididdiga ya haɗa da bambance-bambance-bambance a cikin wasu biyan kuɗi ko kudi A lokacin da ke taƙaita bayanai game da irin kasuwancin kasuwanci, albashi da dukiyoyi, wanda aka kwatanta da adadin kuɗin waje, dole ne a raba taswirar dukiya da aka yi la'akari. A wannan yanayin, samun kudin shiga ko kuɗin da ake haɗuwa da gudanar da saye da sayarwa da sayarwa ba batun batun lissafi a cikin adadin bambance-bambance. Akwai wasu ƙayyadadden tsari wanda aka aiwatar da tsari na dukiya. Musamman:

1. Bambance-bambance na musayar waje wanda ya haifar da fassarar bashin bashi a cikin ƙananan ƙasashen suna ƙarƙashin bayyanawa. A wannan yanayin, wajibi ne a yi la'akari da yanayin biyan kuɗin a cikin kuɗin kuɗin.
2. Abubuwan da aka samo asali daga fassarar bashin bashin waje. A wannan yanayin, dole ne ya biya biyan kuɗi a rubles.
3. Bambance-bambance, da aka yi ta hanyar daidaitawar kungiyar. Amma dukiya ba ta shiga cikin waɗannan asusun ba, wanda ke la'akari da sakamakon kudi na kamfanin.
4. Rahoton da masu halartar yarjejeniyar suka kafa a kwanan wata (a wasu lokuta ana iya zama kuɗin kuɗin da aka yi na kuɗin da aka yi a kan ruble, wanda Babban Bankin ya kafa a lokacin bayar da rahoton).

Duk da haka, dukiyar da ta taso a sakamakon sabunta bashi a cikin kasashen waje ba dole ba ne a nuna shi a cikin rahoton karshe wanda ya ƙunshi bayanai game da riba da asarar. Bambance-bambance-bambance-bambance-bambance-bambance (banda wadanda ke nuna a asusun ajiyar kuɗi) suna wucewa ta hanyar 090 (nau'in No. 2) kuma an haɗa su cikin sauran kuɗi. Sashin ɓangaren kudaden (tare da wadanda aka nuna a cikin asusun ajiyar kuɗin) ya wuce ta hanyar layi na 100 (nau'in No. 2) kuma an haɗa su cikin wasu kudade.

Takardun haraji

Bambancin canji a cikin mahallin ayyukan kungiyar zai iya kawo kuɗi ko kudi. Ba kamar takardun lissafin kuɗi ba, maƙasudin su shine ƙayyade sakamakon kuɗin daga aikin wani ƙwarewar takamaiman aiki, babban aiki na rahotanni na haraji shine ƙayyade dalilin da ake biya haraji ga kasafin kuɗi. Ana bambanta bambance-bambance a cikin wannan yanayin daga ra'ayi na kara ko rage wannan tushe. Abubuwan da ke ƙara yawan kuɗi na kungiyar a cikin takardun haraji suna kiran tabbatacce. Bisa ga dokar haraji ta yanzu na Rasha, irin waɗannan karɓar kudin dole ne a haɗa su a cikin abin da aka samu na samun kudin shiga. Bambance-bambance-bambance-bambance da suke ƙara yawan kuɗin kungiyar suna kira korau a cikin lissafin haraji. Bisa ga dokar haraji ta yanzu, wanda aka karɓa da kuma aiki a cikin Rasha, dole ne a haɗa waɗannan dukiyoyi a cikin aikin ba da aiki.

Ayyukan ayyukan kungiyar

A ƙarƙashin bambancin musayar musayar fahimtar kowane nau'i na farfadowa na wajibai, da'awar, dukiya da aka gudanar a waje na waje. Saboda haka, ana bukatar biyan bashin su a cikin raka'a kudi guda ɗaya. A lokuta idan biyan bashin da ake yi na biyan kuɗi, ƙididdiga, an yi dukiya cikin rubles, bambancin da ya samo daga haɓakawa na musayar musayar ana kiran kuɗi. The biyan haraji, wanda ke aiki a kan tsabar kudi akai, a cikin shakka daga kasuwanci, ba ta fuskanci wannan kadara. Ƙididdiga bambance-bambance tare da wannan matsala ta taso ne a lokacin da aka yi la'akari da dabi'un ƙungiyoyi wanda aka bayyana a cikin kudin, ko kuma tare da raƙuman kuɗin kuɗin kuɗin kuɗi da suke cikin ofishin kuɗin.

Ra'ayin tunani a cikin asusun haraji

Takardun haraji suna la'akari da faruwar musayar musayar ba kawai ga lambar ƙarshe a cikin lokaci ba. Wannan yana faruwa a kowane lokaci lokacin da suka bayyana. Ƙididdigar lissafin kudaden kudi, ba kamar aikin aiki ba, ana aiwatarwa ne kawai tare da biya bashin bashin. A wannan yanayin, dukiya ba ta da tasiri a kan girman asusun haraji. Wannan shi ne saboda gaskiyar cewa ba a ƙidaya su a kwanan wata kwanan wata ba. Waɗannan sharuɗɗa a cikin dokokin haraji na yanzu suna da tasiri ne kawai ga masu biyan kuɗi, dalilin da aikin shine hanyar haɓaka don yin la'akari da tushen haraji. Idan aka ba da wata masana'antun ko 'yan kasuwa suyi amfani da hanyar tsabar kudi a cikin aikinsa, babu duk dukiyar da ke cikin aiki. Bayyanar bambance-bambance-bambance-bambancen kuɗi ne kuma saboda ƙimar farashin kuɗi waɗanda aka nuna a cikin ma'auni na raka'a kuɗin da suke cikin asusun ko a cikin sashen tsabar kudi na kamfanin.

Tunani a cikin Magana

M accrual (musayar) da bambanci a cikin haraji takardun aka nuna a line 100 na Shafi № 1, da takardar 02 na jawabi, a cikin tsarin da ba-aiki da samun kudin shiga. Saboda haka, dukiyar dukiya ta fadi ga kudade marasa aiki. Sun wuce layi na 200 daga shafi na 2 zuwa 02 na sanarwar.

Tattaunawa a cikin babban haɗin izini a cikin takardun haraji

A cikin tsarin dokokin haraji na yanzu, an halatta a la'akari da kuɗin kuɗin ƙungiyar da ta fito daga masu mallakar kuma ana nufin ƙaddamar da babban kujerun izinin lokacin da aka gano ɗakin haraji da aka yi amfani da shi don lissafin biyan kuɗi. Bugu da ƙari, ba a la'akari da ribar da aka samu daga mai biyan haraji ba, suna ba su haƙƙoƙin dukiyar da aka samu a musanya don tallan su (tashoshin) da aka sauya zuwa sashen aikin. A game da wannan, musanya bambancin, wanda ke nufin canja magajin da aka ba da izini, ba mawuyacin cajin su ba ne tare da ribar haraji.

Differences a cikin sakamakon kudi da tushe haraji

Sakamakon ma'anar daban-daban na lokutan da ake faruwa na musayar da aka ƙulla da dukiyar kuɗi a cikin lissafin kuɗi da takardun haraji shi ne rashin daidaituwa na sakamakon kudi na ƙarshe na kungiyar tare da tushen haraji da ake amfani dashi don ƙididdige harajin haraji. Duk da haka, wannan bambance-bambance ba mahimmanci ba ne, domin, a ainihinsa, wannan abu ne wanda ba ya dawwama kuma ya fāɗi a cikin jinsi na bambance-bambance na ɗan lokaci (wanda ba za'a iya biya) ba. Za a rika la'akari da dukiyar da aka zaɓa a nan gaba, a yayin da aka tattara takardun lissafin kudi yayin da aka kirga haraji na kudin shiga.

Ƙarshe

Ayyukan da za su yi tunani a cikin kididdigar lissafin abubuwan da aka samar da dukiya sunyi daidai da hanyar da doka ta kafa. Bambance-bambance na bambance-bambance ga kowane nau'i-nau'i daban-daban, wanda aka saka a cikin kuɗin waje na waje, amma ana biya a rubles, an samo shi ne sakamakon ƙaddamarwa a matsayin kwanan wata ranar da aka biya biyan kuɗi ko a ranar ƙarshe a cikin rahoton. Wannan shi ne daya daga cikin bambance-bambance daga lissafin haraji. Kamar yadda aka fada a sama, yana bayar da lissafi na dukiyar da ke tasowa kawai a lokacin gyara wajibai. Bugu da} ari, musayar bambancin da suka tashi a cikin lissafin ku] a] en rahotanni, ba su da dalilin yin lissafin haraji.