Yadda za a kammala tsabar kudi kwarara bayani: wani misali na cika, ciko da oda, dokoki, da dokokinta

Daya daga cikin lissafin kudi nagartacce, wanda a shekara ba up a cikin statistics - wannan tsabar kudi kwarara sanarwa. Wannan daftarin aiki nuna bayanai a kan samuwar tsabar kudi da kuma tsabar kudi equivalents, da kafofin da suka faru da kuma kwatance na amfani. Mun la'akari daki-daki, yadda za a cika tsabar kudi kwarara sanarwa.

bukatun

Wannan rahoto ya nuna biya da kuma receipts a tsabar kudi asusun da tsabar kudi equivalents. A karshen suna sosai finvlozheniya cewa za a iya juya a cikin tsabar kudi, amma da za su iya canza dan kadan da kudin. All kungiyoyi da cewa suna lissafin, dole ne kai da tsabar kudi kwarara sanarwa. A samfurin da aka cika da akawu, kana bukatar ka samar da karshen na farko da kwata na shekara wadannan da rahoto.

Mun la'akari daki-daki, abin da articles ba kunshe a cikin daftarin aiki:

• da adadin barter ma'amaloli.
• zuba jari a tsabar kudi equivalents.
• kudin ma'amaloli.
• rasit na kudi a banki, canja wurin kudi tsakanin asusun, wanda ba mai sãkẽwa jimla da kadarori.

Lokacin cika da rahoton duk zaren kasaftawa zuwa yanzu, harkokin kudi da zuba jari da ayyukan. A cikin farko idan shi nuna irin kudi sakamakon talakawa aiki a karo na biyu - da alaka da saye da tsayayyen dukiya. Biya cewa canza babban birnin tsarin da aro da lãbãri a gare kudi ayyukan. Next za a bayar da umarnin ga ƙarshe na rahoton a cikin tsabar kudi kwarara, wanda aka bayyana a cikin daki-daki, abin da nawa shiga a cikin kowane daga cikin layuka.

rushewarta Manuniya

A misali form bai hada line lambobi. Idan wani daftarin aiki da aka tsĩrar a cikin statistics, da lambobin bukatar sa saukar a kan nasu, dangane da ma'aikatar kudi Order №66. A wasu lokuta ya ƙidaya labarin ba dole ba ne.

Wasu gudana an zira kwallaye. Alal misali, idan sun kasance ba fahince da ayyukan kwangila fiye da m kanta. Wadannan ayyukan hada da:

• tsabar kudi gudana wakili kwamitocin alaka biyan bashin da sabis.
• VAT da excise aikinsu.
• receipts daga takwaransa dangantawa da reimbursement na mai amfani da takardar kudi domin rentals.

Bayan tunani birgima VAT bukatar saka da bambanci tsakanin yawa samu daga counterparties, da kuma jera a matsayin wani ɓangare biyan bashin. Wadannan lambobi na iya bayyana a cikin Lines:

• 4119, idan VAT da aka jera kaya da kuma kasafin kudin ne kasa da samu daga abokan ciniki da kuma daga kasafin kudin.
• 4129, idan VAT da aka jera kaya da kuma kasafin kudin, fiye da samu daga abokan ciniki da kuma daga kasafin kudin.

Features

• A rahoton bai gani da dukan jerin tsabar kudi gudana. A wannan aiki za a iya kasu dama Categories. A wannan yanayin, guda biya da za a rarraba su zuwa raba ma'amaloli.
• A rahoton da aka cika da dubban. Ko miliyan. Rub.
• Idan kudi samu a kudin kasashen waje, da rahoton da aka adana adadin, ya fassara a cikin Rasha rubles a musayar kudi a kan kwanan wata na samu daga biyan bashin. Idan yawan irin yadda ake gudanar, farashin abin da aka denominated a cikin kudin na wata kasa, babban, za ka iya amfani da talakawan musayar kudi.
• Tabbata a gani da tsabar kudi m dukiya da cewa canza farashin da za a iya sayar a kowane lokaci.

hat

Abu na farko da a cikin rahoton ƙunshi bayani game da kungiyar: kamfanin sunan, VAT lambar, da irin aiki. Ci gaba da yin ma'aunan a cikin asusun, kuma a hannunka a farkon lokaci. All kõguna kasu kashi uku kungiyoyin (halin yanzu, zuba jari da kuma kudi ma'amaloli), kowanne daga abin da aka kara ya kasu kashi samun kudin shiga da kuma kashe kudi. Yadda za a kammala tsabar kudi kwarara bayani? Next zuwa kowane labarin biyu ginshikan kayyade. A cikin farko ( "3") shigar da adadin lokacin da rahoto lokaci da kuma a karo na biyu ( "4") - da suka gabata.

Operating ayyuka

Babban tushen kudi na kungiyar ne kudi na saye da kaya. Saboda haka, a cikin layi (p.) 4111 nuna adadin kudaden shiga da kuma ci gaba samu net na VAT da excise aikinsu. Wannan bayani za a iya samu daga gudun da dt asusun na lissafi daga cikin mafi ruwa dukiya (50 to 58) da kuma KT62 (76).

Yawa samu haya, kamasho da sauran hukumar kudade net na VAT da aka bayyana a p. 4112. Idan saba aiki na kungiyar ne da haya na dukiya, wadannan adadi kamata a kunshe a kudaden shiga. A p. 4113 kayyade kudaden shiga daga resale na finvlozheny da sauran kudin shiga ana gane a matsayin mai raba abu (4119). A cikin wannan labarin, musamman, sun hada da:

• biya na rance kãwo wa ma'aikata;
• da dawowar baya unspent tausayin tsabar kudi.
• kudi sakamakon kasashen waje musayar ma'amaloli.
• sha'awa a kan bashin zuba jari.

Total kudin shiga rubuta a cikin p. 4110. Ga kashi na farko na bayar da lissafin misali tsabar kudi kwarara sanarwa.

A hanya ne kama da cika na kashe kudi. Na farko, saka da adadin biya wa kaya na raw kayan (4121). A data ake dauka daga cikin balance, musamman da yawa da aka nuna a kan yawa KT50 (51, 52) da kuma DT60 (76). Kudi canja wuri ta hanyar counterparties nuna ta 91/2, da kuma tsabar kudi ciyar da lissafi mutane. Bugu da ari, rahoton ya nuna adadin biya albashi (4122). Wadannan bayanai ake dauka daga cikin shigarwar DT70 KT51. Don daidai da adadin sha'awa a kan wajibobi kasaftawa a raba page. 4123.

The adadin biya zuwa haraji a kan ribar da wannan sunan a kayyade a p. 4124. Jimlar duk sauran haraji fãce tsaye ba, domin zaman inshora biya ake gane a p. 4129. Next nuna jimlar tsabar kudi halin kaka (4120) da kuma kudi sakamakon daga aiki ayyuka (4,100). Ga yadda za a kammala tsabar kudi kwarara sanarwa na asusun na balance.

Zuba jari ayyuka: kudaden shiga

A cikin tsari, da kungiyar iya saya da kuma sayar da ba-halin yanzu dukiya. Tsabar kudi gudana daga irin wadannan ayyuka da ya kamata a sanya a cikin tsabar kudi kwarara sanarwa. A kammala samfurin siffar da aka bayar a kasa.

A karo na biyu sashe na rahoton ya nuna da adadin dividends samu (p. 4214), da samun kudin shiga daga sayar da hannun jari a wasu kamfanoni (p. 4212), finvlozheniya. Bayani dauka daga juyin na DT50 (52, 58) da kuma 76 sassa na CT dividends samu. Domin sanin ainihin adadin finvlozheny bukatar wadannan ma'amaloli haskaka da yawa da aka za'ayi da sub-lissafi "Interest kan rubutu." A rahoton kuma ya ƙunshi bayani game da biya na bashin ba (p. 4213), wanda aka dauka daga gudun DT50 KT58. Dabam kasaftawa adadin wasu (p. 4119), da kuma jimlar kudaden shiga (p. 4210).

Zuba jari ayyuka: ciyarwarsu

Dabam, da adadin kudi kasaftawa zuwa sayan bashi Securities, rance (p. 4223), finvlozheniya (p. 4222), a kan amfani biya zuwa da kambun da hannun jari da kuma shaidu (p. 4224), da sauran biya (p. 4229). Bugu da ari alama jere don nuna adadin halin kaka. The bayanai a kan tushen da wanda ya shiga cikin data a cikin labarin da aka dauka daga wurare dabam dabam da DT58.

Ga yadda za a kammala tsabar kudi kwarara bayani a karo na biyu sashe.

Financial ayyukan: kudaden shiga

Bayani game da tsabar kudi gudana a hade da canje-canje a cikin babban birnin kasar tsarin, da aka shiga a cikin uku sashe na lissafin kudi misali "Sirri na tsabar kudi gudana". A hanya ga ciko guda a matsayin daya kafin. Na farko, saka da adadin samu ta sha'anin kan bashi (4311). Bayani aka ɗauke ta daga gudun KT66 (67) DT50 (51). Loan adadin, bayar da promissory bayanin kula da aka ruwaito dabam (4314), kazalika da masu adibas a cikin rahoto na lokaci (4312, 4313), da kuma sauran ma'amaloli (4,319), da jimlar kudaden shiga (4310).

Financial ayyukan: halin kaka

Bayani game da tsabar kudi gudana da nufin fansar promissory bayanin kula daga Central Bank of bashi, biya na aro aka gane a p. 4323. A data ake dauka daga gudun DT66 (67) da kuma KT50 (51). Dabam daidai da adadin dividends biya (4322), da sauran kudi (4329).

sakamakon

A p. 4400 nuna overall balance wanda aka samu ta hanyar kara Naira Miliyan Xari p. 4100, 4200 da kuma 4300. A korau darajar da aka shiga a cikin baka biyu. Bugu da ƙari kuma, shi ya nuna:

• Asusun balance a farkon (4450) da kuma karshen (4500) da rahoto shekara.
• Darajar da sakamako na musayar kudi a kan ruble (4490).

Ga yadda wa dai da tsabar kudi kwarara sanarwa na sha'anin. A kammala form dole ne a sallama zuwa Tarayya Tax Service a tare da tare da shekara-shekara da asusun. Wannan mulki ya shafi dukan kungiyoyi da cewa an haddasa lissafin kudi, tare da togiya daga} ungiyoyi masu zaman. } Ananan harkokin kasuwanci, da sakamakon wanda za a iya gane ba tare da rahoton iya ba samar da bayanai.

Yadda za a kammala tsabar kudi kwarara sanarwa da kai tsaye Hanyar?

01,01 Company yana da ma'aunan a akwatin ofishin (3000 rbl.) Kuma a bank account (60000 rbl.). Wajibi ne a zana tsabar kudi kwarara sanarwa. Sharuddan cika aka bayyana a sama.

A layin "a farkon na shekara Balance" biya Naira Miliyan Xari: 3 + 60 = 63 dubu rubles ..

Domin yanzu lokaci, kungiyar samu 1,77 miliyan rubles .. a cikin nau'i na biya daga abokan ciniki da kuma wani 472 dubu. Rub. a cikin nau'i na ci gaba. Wadannan bayanai ake dauka daga cikin shigarwar DT50 da DT50 KT62 KT62. Sanar da layin "Bashin daga sayar da" (p. 4111) nuna adadin VAT 1770-270 + 472-72 = 1.9 miliyan. Rub.

A halin yanzu lokaci, kungiyar samu jiha agaji a cikin adadin 70 dubu. Rub. A kudi da aka yi amfani da su, wajen sayen kayan da ake bukata domin kera kayayyakin. A ma'auni na wadannan ma'amaloli an tabbatar da sanarwa:

DT51 KT86 - samu kudi daga cikin kasafin kudin.

DT86 KT98 - lissafta ga ajali kudi.

Tun jihar taimakon qara IC, wadannan adadi aka gane a cikin na biyu sashe na rahoton a cikin "wasu samun kudin shiga" (p. 4119).

A lokacin shekara, kamfanin canjawa wuri zuwa kaya 944 dubu. Rub. A data aka dauka daga DT60 wayoyi KT51. Wannan adadin da aka net na VAT da aka bayyana a p. 4121. Bugu da kari, daga tsabar kudi littãfi 150 dubu. Rubles aka bayar ga biyan ma'aikata albashi. A data aka dauka daga DT70 wayoyi KT50. Wannan adadin da aka shiga a cikin page. 4122.

A lokacin shekara, ma'aikata na kungiyar ba da taimakon kudi a cikin adadin 210 dubu. Rubles aka bayar. A data aka dauka daga DT73 wayoyi KT50. Wannan biyan bashin ne related to yanzu aiki da kuma bayyana a cikin "sauran biya".

A ma'aikaci ya koma sauran kudi da lissafi ga kashiya a cikin adadin 10 dubu. Rub. A daidai wannan lokacin, daga kaya shiga cikin azãba ga warwarewarsu kwangila da sayarwa na dukiya a cikin adadin 210 dubu. Rub. Wadannan ayyukan da aka tsara don daidaita sanarwa: DT50 KT71 (76). The adadin kudin da lissafi wajen 220 da dubu. Rub. suna kunshe a cikin "wasu samun kudin shiga". Ga yadda za a kammala tsabar kudi kwarara sanarwa a kan wani ɓangare na ma'amaloli daga aiki ayyuka.

A lokacin shekara, kungiyar sayar da na'ura da kuma ginin. Saide daga cikin ma'amala amounted zuwa RUR 1.18 miliyan .. Akwai sun kuma an aiwatar da Central Bank zuwa wani mahaluži daraja dubu 40. Rub. Wadannan ma'amaloli an rubuta su a ma'auni mai waya DT51 KT60 (76) ga wata jimlar adadin RUR 1.220.000 .. A cikin rahoton, wadannan ma'amaloli an rubuta a p. 4211 (a cikin adadin na gane aiki ba tare da VAT) da kuma 4222.

80 dubu. Rubles aka canjawa wuri domin yanzu lokaci LLC. a cikin wani nau'i na aro. A data aka dauka daga DT51 wayoyi KT58. Wannan adadin da aka bayyana a p. 4213.

OS saye m ciyar 885 dubu. Rub. A data aka dauka daga DT60 wayoyi KT51. Sauran kungiyoyin da suka sanya rance a cikin adadin 60 dubu. Rub. A data aka dauka daga DT58 wayoyi KT51. Wadannan biyu ayyukan da aka shigar a cikin Lines 4221 da kuma 4223.

A lokacin da rahoto lokaci, kungiyar ta samu a gajere aro na 12 dubu. Rub. (DT51 KT66). Wannan adadin da aka rubuta a p. 4223. Kamfanin kuma mayar da kai daga wani banki aro na $ 320 dubu. Rub. A Figures ake dauka daga gudun DT66 KT51. Wannan aiki da aka rubuta a p. 4323.

Cash kwarara bayani: dokoki na cika kasafin kudin biya

Tsabar kudi gudana alaka VAT, shi wajibi ne don nuna rage girmanta. A total adadin haraji da aka lasafta a kan dukkan ayyukan, amma da aka nuna a cikin mahallin na yanzu ma'amala. The adadin haraji da kuma kudade da aka jera a cikin kasafin kudin, amounted zuwa 360 dubu rubles.: NPP -. 130 dubu rubles, VAT - .. 210 dubu rubles, sauran haraji - .. 20 dubu rubles .. Dukkan wadannan adadi, an rubuta su a cikin balance sheet DT68 wayoyi KT51. A cikin rahoton da yawa ne a p. 4124 (240 dubu. Rub.) Kuma 4129 (20 dubu. Rub.).

Yadda za a kammala tsabar kudi kwarara bayani: wani misali na ciko da karshe Lines

Total tsabar kudi gudana daga zuba jari ma'amaloli (4200) da aka lasafta ta subtracting daga Naira Miliyan Xari da duk kudi samu da kuma ciyar da kundinta. Na farko Figures ya zama "tsabtace" daga VAT:

+ 40 + 1000 80 -700-60 = 1120-760 = 360 dubu. Rub.

VAT a kan kudi ma'amaloli bai kasance motsi. Saboda haka, sakamakon rafi cewa an adana a page 4219, shi ne:

270 + 72-144-200 + 180-135 = 43 dubu. Rub.

A ma'auni na kudi ayyukan ne kamar haka:

12 + 70-320 = -238 dubu. Rub. Wannan adadin da aka rubuta a cikin bayani a cikin baka biyu.

Bambanci tsakanin dukkan kudin shiga da kudi (843 + 310-238 = 915 dubu. Rub.) Aka nuna a cikin labarin "The karshe balance na tsawon." Dabam ya bayyana a karshen shekara asusun balance. Shi ne:

63 + 915 = 978 dubu. Rub.

Ga yadda za a kammala tsabar kudi kwarara sanarwa. MISALI cika wakilci a photo on.

Yadda za a ware cikin VAT?

All samun kudin shiga da kuma kashe kudi na kudi bukatar "tsabtace" na haraji kafin ciko da rahoton. Wannan tsari yana sa matsaloli a bincike. Ba duk VAT asusun rubuta dabam. Domin ba su yin kuskure a lissafinta, shi wajibi ne:

• ware da shekara-shekara yawa na juyin juya hali na DT62 (60) KT51.
• sakamakon adadi ne ta tara da 18/118, nuna rubutu kamar haka VAT.
• sauran adadin za a "tsabtace" daga haraji.

Wannan hanya na lissafi ya dace kawai kwangila da suka sayar da kaya batun 18% -S 'rate. Yadda za a magance kayayyakin da wanda aka bayar a 10% kudi, da kuma daya cewa ba ya madawwama VAT? A irin haka shi wajibi ne don raba gudana tare da daban-daban rates na ayyukan:

A sakamakon ma'auni na VAT = VAT + samu yawan daga cikin kasafin kudin - jera VAT - biya VAT.

Lissafi da bambanci da za "tsabtace" tsabar kudi kwarara daga wani musamman aiki:

• A tabbatacce lambar da aka rubuta a shafi na 4119 .;
• Korau adadin da aka nuna a cikin baka a kan p. 4129.

Ba dukkan bincike cika da algorithm. Idan VAT-gudana a cikin rahoton ba rabu, wannan ya kamata a bayyana a cikin Bayani rubutu.

Yadda za a gani albashi?

A p. 4122 lists duk biya alaka albashi. Tambayar ita ce ko kana so ka kawo a cikin wannan wuri, sai dai albashi, vacation biya da kari, da kuma sirri samun kudin shiga da haraji da kuma inshora gudunmawar? Wasu masana sun yi imanin cewa yin tunãni a kan page 4129. A wannan rabo ka iya ganin wanda ya aiko kudi a cikin wannan labarin kana bukatar ka saka kawai yawa na DT70 KT50 (51), da kuma canja wurin adadin sirri samun kudin shiga da haraji, kudade da kuma sauran haraji :. ma'aikata ko cikin kasafin kudin. Wasu yi imani da cewa a p. 4122 bukatar nuna dukkan biya alaka albashi. Sa'an nan za ka iya sanin ko nawa koda halin kaka kungiyar na "content" na ma'aikata. Dukansu zabin da hakkin ya wanzu. Kawai bukatar saka a cikin Bayani rubutu nuna da zaba hanya bayanai.

NPP

Don yadda ya kamata cika fitar da nau'i, kana bukatar ka yanke shawara a kan yadda za ma'amala da aka samu riba, wanda shine tushen biyan kudin shiga da haraji a lokacin shekara, sa'an nan kuma, dangane da sakamakon samu shiga data. Mafi sau da yawa, tushen da kudaden shiga da aka samun kudin shiga daga talakawa ayyukan. Saboda haka, haraji adadin da aka rubuta a p. 4124.

tsabar kudi equivalents

Yadda za a kammala tsabar kudi kwarara bayani dangane da sosai ruwa kudi zuba jari? Don fara, bari mu magance wadanda daidai da dukiya ne ga wannan category. Cash equivalents - ne banki takardar kudi, bukatar adibas, da sauran dukiya da cewa za ta iya daukar tuba zuwa tsabar kudi, amma hadarin price canje-canje. Da ma'auni na dabi'u suna bayyana a p. 1250. A wannan adadin ya kamata a canja zuwa rahoton.

Kungiyar za a iya rijista a kan ma'auni na dukiya, farashin abin da aka denominated a cikin kudin na wata kasa. A wannan yanayin, da yadda za a kammala tsabar kudi kwarara bayani? Misali na shigar da bayanai a kan kudin kasashen waje ma'amaloli.

A qa'ida ta zane ne kama da ma'auni na cika da rahoton. Kudin dabi'u ana nuna a cikin form №1 a cikin kudi na hira rubles a cikin ma'amala kwanan wata. Lokacin yin da asalin dũkiyõyinku daloli da kuma Yuro ma'aunan a cikin asusun a farkon shekarar (p. 4450) da kuma a karshen (p. 4500), da bukatar saka da musayar kudi a ranar 31 ga watan Disamba. Bambanci, wanda aka samu bayan recalculation, shi wajibi ne don yin tunãni a zare page 4490. Idan tsabar kudi equivalents da kuma haruffa na bashi a kasashen waje a cikin kungiyar ba, lissafin da za'ayi da wadannan dabara .:

P. = 4490 Annual turnovers DT50 (52) KT91-1 - shekara-shekara yawa KT50 (52) DT91-2.

Duba daidaitar lissafin zai iya zama a kan wadannan dabara:

P. 4500 = Page. 4450 - Page. 4400 - Page. 4490.