Mimwe nomwero machira. rokuzadza Balance Sheet Mharidzo

Makambani akawanda Russian vanofanira kupa FTS nepakati pepa. Gwaro rino rine inofananidza tichiratidza dzemabhizimisi turnover, mari uye munataisireva. Naizvozvo, pakuenzanisa papepa - rinokosha mashoko anoratidza padanho chokupika zvavakanga vachida kuita. anoita bepa ichi sei? It vangatarira akafanana mimwe nepakati machira?

Chii nengaidzo pepa?

Chokutanga, funga zvimwe yokungotaura nhau. Saka, usati kuongorora mharidzo nepakati machira, zvinobatsira kufunga hunhu chiitiko ichi. Under pokukurukura izwi rinowanzotaura kuti maitiro muzvikwata zvisina tsarukano uye kupatsanura mashoko, kuratidza pfuma yesangano iri sangano iri nemashoko zvemari.

Tsauranisa jira, sezvinoita mutemo, ane 2 zvikamu - the kuita uye munataisireva. Wokutanga pfuma anoratidza vakagovera pamusoro marongerwo uye urongwa, rechipiri - iri Classified yakavakirwa kwarwakabva. Tsauranisa jira inopiwa pakupera kwegore.

Ndine kugadzira nepakati pepa?

In mukuru nyaya - chinodikanwa. Nengaidzo papepa kuti makambani Russian - muitiro vakaisa pasi mutemo. Kunze wakaisirwa IP - pasi ezvinhu mabhizimisi nekurangarira kuti mari uye zvekushandisa mabhuku. Enterprises vakanyorwa somunhu LLC vanofanira kupa nepakati, kunyange kana vari kushanda pamwe USN.

nepakati papepa urongwa

Zviri pamutemo kunorondedzerwa gwaro anokosha ayo kambani inofanira vaudze chizvidavirire mukufambisira zvinoumba hurumende - mufananidzo 0710001, unoenderana OKUD. Kana sezvazvakanyorwa kakawanda kurongwa kunzi zveakaunzi, chimiro 1. Balance jira, nzwisa iyo tichaongorora munyaya ino kunogonawo izere kana Chakarerutswa. Pahwaro Inzirai boka anogona kusarudza kutanga kana musiyano wezvinyorwa pachiyero pepa yechipiri?

Izvo zvinoumba kusarudza: zvizere kana nyore?

Kutaura zvazviri, chisarudzo hakubvi pamusoro zvaunofarira zviri nesangano utariri uye mugadziriro mumutemo. Naizvozvo, chinhu chikuru - kodzero angadzidudzira, kuti ipapo zadza yakarurama muchimiro pachiyero pepa. Chokwadi, boka chero zvazvingava anogona kusarudza zano rakazara vaigadzirira kuMudzidzisi nhau mhando. Asi kushanda Form 1 Shanduro iyi kunoratidzwa husina mukuru kunzwisisa pane pakusarudza gwaro Chakarerutswa. Yemakambani saka zvinogoneka kutsvaka basa yechipiri, nyore zano. Asi ichi vanofanira kusangana anoverengeka zvinodiwa:

• mugove guru mvumo wekambani, vaiva ne pamutemo masangano, haafaniri kupfuudza 25%;
• Avhareji Kuwanda vashandi nokuti gore havafaniri kupfuudza 100 vanhu;
• kambani kwemari hakufaniri anopfuura mamiriyoni 400 rubles. nokuti gore.

kana waivapo pfungwa maererano kambani anogona kutumira nyore nepakati pepa iri Federal Mutero Service chete. Mharidzo nhau ukaguta pamanyorerwo ichi tichakurukura gare gare. Zvino tinodzidza chaizvo kuti kugadzirira Form 1 kwayo zvizere Bhaibheri. Tinobvumirana kuti tinofanira kuita nepakati pepa kuti gore. Mharidzo wakazadza runoenzanirana gwaro nedzimwe nguva (kota, hafu gore uye 9 months) kazhinji dzinoratidzwa zvakafanana marongerwo.

Zvinodiwa kuti Balance Sheet

Tisati taongorora chaiko algorithm wokucheresa vakasimudza inodiwa nhau kuti FTS, funga zvimwe pamutemo nuances pamusoro zvinodiwa magwaro kwakadai.

Somuenzaniso, magweta akawanda akakurudzira kuteerera zvinotevera zvinodiwa: nechiyero jira inofanira kusanganisira mari kuita, kuratidza mabasa ose zvivako zviri pamutemo masangano, kusanganisira matavi uye mumiririri mahofisi munzvimbo dzose. Chimwe chinodiwa chinokosha - kana pakuenzanisa rents Ltd., nenhamba zvinoratidzwa gwaro, kuti kubvumirwa panguva mukuru musangano kambani varidzi. Form 1 zvinofanira vaisanganisa nechimwe odhita mushumo kana inopiwa JSC, mabhengi kana makambani inishuwarenzi.

zvino isu kudzidza zvemano muenzaniso pachiyero pepa. Ngatitange aine zano rinoita kushandiswa zvizere shanduro Form 1.

zvinokosha unhu

Saka, pokukurukura algorithm anodiwa zviito unogona kutanga nepfupiso rokuzadza akarongwa gwaro rokutanga chairo. Mune Header pakati Form 1 inofanira kutaridzwa musi kwayo sezvamunoita - 31 Zvita mugore iro nhoroondo vadzokere. Pashure paizvozvo, unofanira kutaridzwa zita boka, tsanangudzo yakaperera mabasa, pamutemo chimiro uye chimiro vaiva sangano zvizere. Zvichitevera zvakakodzera kuona chairema mwero zvemari unongotaura. The yakanakisisa Ipfungwa - chiuru rubles. Pedyo Ipfungwa zvinofanira kusimbiswa. Zvakakodzera kutaridzwa kwakarurama nzvimbo yacho zvakasimba, uyewo kuteerera mirayiridzo anodiwa Codes.

Tinobvumirana kuti nengaidzo ari muenzaniso uyu, yakazara muna mishumo pagore utungamiriri kambani itsva, kushanda sechinhu LLC pamwe nezvokupindira of USN.

Kuzadza algorithm nengaidzo zvizere: chinokosha

isu tanga muzadze kunobatsira.

Count 1 inofanira kuzadza kwete mabhizimisi zvose - chete avo kuti vanoumba tsananguro manotsi. Saka, zvinobvira kuti kuisa nokuputsanya. Pashure mutsetse uyu kwokutanga. Zadza vanofanira kunyatsoongorora kwazvo.

Mumutsara yakatarwa muna 1110 musiyano pakuenzanisa - iri debit azvidavirire 04 uye zvikwereti nhoroondo 05. Musakanganwa kuti tsika dzatinoda kupinda zviuru rubles. Ndiko, kana runoenzanirana mufananidzo - 140 000, pamutsetse 1110 140 nyora.

In mutsara 1150 ngaaverengewo musiyano pakati nechiyereso maviri - the debit nhoroondo 01 uye zvikwereti nhoroondo 02. Saizvozvowo, ari runoenzanirana kusango zviuru digit wakapinda.

Tambo 1170 vanofanira anosanganisira Data unoenderana pakuenzanisa debit nhoroondo 58.

In ndima 1100 akataura dzinokwana mumwe musara muna 1110, 1150 uye 1170. Zvinobatsira kaviri tarisa nhamba pamberi kuwedzera.

Next vaguta mutsetse 1210, sezvamakaropafadzwa Verengai yakamisirwa nhoroondo zviyero 10 uye 43.

In ndima 1220 wakaiswa nhamba chaienzanirana pakuenzanisa debit nhoroondo 19.

In mutsara 1250 anofanira kuratidza metrics izvo dzaona nokuwedzera zviyero zviviri - the debit nhoroondo 50 uye 51.

Pashure paizvozvo, isu funga yokupedzisira mufananidzo uye kuchigadzira mundima 1200. Kuti kupfupikisa Naizvozvo zviratidzo zviri pemitsara 1210, 1220 uye 1250.

Zvakakodzera kaviri tarisa nhamba nokungwarira pfungwa 1100 uye 1200 - chokwadi ndechokuti kuzadza mutsetse 1600 vanoda mari yavo.

Kuzadza algorithm zvakanakanaka zvizere Version:-chinja

Chinotevera basa - kuti zvakarurama kuzadza mumwe kuita. Mariri, akafanana mashoko ari huri chombo divi pachiyero pepa (mharidzo rokuzadza algorithm takurukura pamusoro), nenhamba chakataurwa zviuru.

In mutsetse 1310 kunofanira kuratidza nhamba chaienzanirana pakuenzanisa chikwereti nhoroondo 80.

In ndima 1360 - yokufudza pamusoro nechikwereti nhoroondo 82.

The tambo anofanira zvine 1370 nemifananidzo, mashoko runoenzanirana mufananidzo pakuenzanisa chikwereti nhoroondo 84 (kana kambani ine mubereko).

Kuti vazive kukosha kuti chinhu muna 1300, zvakakodzera muchidimbu pamusoro mitsetse - 1310, 1360 uye 1370.

Kunopiwa kuti chikwereti wekambani iri pfupi-rokuti, indekisi nokuti 1520 pfungwa rinowanikwa nokuwedzera pakuenzanisa mana - tichiregeredza Tera 60, 62, 69 uye 70.

In mutsetse 1500, unogona kutevedzera tsika yacho chinhu 1520.

In mutsetse 1700 vari wakaiswa nhamba vakawana apo Achipfupikisa humboo pfungwa 1300 uye 1500.

Zvadaro unogona kuisa dashes. Pashure paizvozvo zvinokosha kuziva tsika pamusoro pemitsara 1600 uye 1700. Ivo kuva zvakafanana. Kana zvakadaro, ipapo nengaidzo anoitwa zvinobudirira.

zvino funga zvemano muenzaniso pachiyero pepa pasi Chakarerutswa chimiro.

Kuzadza algorithm pachiyero nyore chimiro:-chinja

Kudivi zvikwereti, tinofanira kuzadza muna 2 (kana zvakakodzera, inofanira kuwedzerwa kuti gwaro - kuratidza Codes) uye 3 Mbiru - ipapo isu achasimbisa nenhamba.

The mutsetse "Zvinooneka wakaiswa yesangano", izvo zvinogona kupiwa bumbiro 1150 yakatarwa kukosha kambani zvinhu.

Next, muzadze chinhu "chisingaoneki, zvemari uye zvimwe zvinhu." Tinobvumirana kuti kiyi pavo - refu-refu Investments, saka tambo kuti unoda kupa bumbiro remitemo 1170.

Ari chinhu "Inventories" anofanira kutaridzwa nhamba, akafanana chakanyorwa zvavo nemashoko, mumutsara 1210. Panguva iyoyo ichava bumbiro kuti gwaro nyore.

Ari chinhu "Cash uye mari neShanduro" kugadzirisa zvakakodzera mashoko uye basa bumbiro muna 1250.

Next, basa mutsetse "mari nezvimwe" bumbiro 1260 uye kuchigadzira nenhamba havasi aisanganisira yepamusoro pfungwa kwainoita fomu iri.

Pashure paizvozvo, isu funga wokupedzisira mari, izvo zvinoda mumatauriro mudzinza 1600. Izvi zvinogona kuitwa rinopeta manhamba zvinhu 1150, 1170, 1210, 1250 uye 1260.

Zvino isu kuenda munataisireva.

Zvakawanda chimiro: pusa

In "Capital uye reserves" yakanyorwa inofananidza tichiratidza mugove guru, reserves zvabatwa zvakaoma. Bumbiro remitemo rinofanira dzinoenderana indekisi, inova kupfuura mari. Tinobvumirana kuti zviri zvabatwa zvakaoma. Saka, tiri basa iri mutsetse yekubvuma 1370.

Munyaya inotevera mutsetse, izvo unoda basa bumbiro 1520, yakanyorwa payables chokuita search izwi.

Next - funga migumisiro - mundima 1700. Kuti muchidimbu, saka, nhamba kuti 1370 uye 1520 mitsetse.

Pashure paizvozvo zvakafanira asimbise nenhamba zvinhu 1600 uye 1700. Kufunga zvizere muenzaniso rokuzadza muchimiro pachiyero jira, tinoona kuti vanofanira wekuita. A yakafanana chokuratidza - uyewo kuti gwaro nyore.

Izvi zvinogona kuva mharidzo nepakati Pepa madiki, izvo, maererano zvokudya mutemo vane kodzero yokushandisa nyore shanduro Form 1. Zvisinei, Company anogona, panguva yayo kungwara, uyewo kushandisa zvizere shanduro gwaro.

Balance pa razero nokukurumidza

Zvinoitika kuti kambani iri pamutemo vakanyorwa mamiriro sangano repamutemo, havana basa, kuitira kuti mari turnover zvisipo. Sei azadzwa runoenzanirana nepakati jira - munhu razero? A mharidzo algorithm rokuzvigadzira raro nyore. imi mose vanofanira wonyora Form 1 muchiitiko ichi - zviri rwokuyera 1250 uye 1600 iri kunobatsira, uyewo 1300 uye 1700 - pamusoro munataisireva divi. Ivo Ungangove huchachinja shoma mvumo guru wekambani - zviuru 10 rubles .. Chokwadi, zvose nezvimwe zvikamu gwaro - zvikurukuru, tichiratidza mashoko pamusoro kambani - inofanira kuzadzwa mune zvakarurama.

Kuzadza pachiyero jira: chii kunotsvaka

Takurukura pakuenzanisa machira ose ivhu - zvakazara uye Chakarerutswa. Vazadze magwaro akakodzera ndiyo nyore, kana kuwana nyaya zvakafanira apo nengaidzo rinozivikanwa. Zvisinei, pasinei musoro kana aiva muenzaniso rokuzvidavirira nepakati jira, zvinobatsira kufunga dzinoverengeka zvinokosha nuances vayo zvekupfakira. Ngationgororei navo.

Form 1, pachiyero jira inofanira chasainwa vakuru vaviri - wekambani uye mukuru akaundendi wekambani. Saka vanopupurirwa nokuda yakarurama mashoko inopiwa boka iri Federal Mutero Service.

Asati achizadza nengaidzo unofanira nechokwadi chokuti basa iri Form 1, aifarirwa sezvakarayirwa Bazi Finance № 66n yomusi July 2, 2010, uye kwete vamwe chero gwaro.

Paunogadzirira nhengo mhando mashoko varumbidzwa akatungamirira nzira nezvaro PBU 4/99, zvinoti chikamu 4 kuti kunobva.

Kana boka anoshanda haasi gore rokutanga, mifananidzo nokuti asati nguva inofanira vakaudza pamushumo ano. Maererano n. 10 PBU 4/99 runoenzanirana nhamba zvinogona kugadziridzwa (kana zvakakodzera chinonengaidza tsananguro).

Kana mumwe zviratidzi muFomu 1 kunaka, vanofanira kupinda nokushandisa muzvikomberedzo. Chero zvakarurama Chiyero machira ivhu vanofanira kuteerera chokuratidza ichi.

Kana kupa kuenzanisa pamwe IRS?

Kupa Form 1 muna Federal Mutero Service, kunodiwa pamberi 1 April gore rakatevera racho kushuma chimwe. Musi chokupika vaitire unoenderana kwakabva gwaro kana chaiko tsamba kutapurirwa FTS netsvimbo. Zvisinei, kana uri kure, musi Form 1 vachava chinotevera nokushanda zuva. Saka, yemakambani ngatichenjererei kana achitora mashoko pamusoro mitsetse.

Balance Sheet Kukosha

Kuchengeta yakakodzera mhando nhau, sezvataona pamusoro - ndiwo chamakarairwa emakambani Russian, mitemo. Zvisinei, kwete bedzi FTS vangafarira pakugamuchira kubva kambani anodiwa nhamba. Chokwadi chokuti mifananidzo, wakaiswa muFomu 1, unogona kupa yose zvikuru zvakakwana pfungwa sei zvinhu zviri kuitika munyika kambani, sei inoshanda ayo bhizimusi womuenzaniso.

ruzivo urwu kunogona kubatsira Somuenzaniso, nokuti makambani, zvikwereti, zvinogona vadyidzani eungano. Maererano neizvi kufarira nenguva gadziriro pachiyero jira zvinofanira kuva wokutanga ose yekambani utariri.