Muenzaniso sei kuti zadza nechiyero pepa. Tsauranisa jira izere: muenzaniso

Tsauranisa papepa chokuita kiyi chizvidavirire magwaro emakambani ano. Ndezvipi zvinhu zvayo inotungamirwa? Ndezvipi zvinotisimbisa mutemo waidzora nzira rokugadzirira yaro?

Chii nengaidzo pepa?

Tisati ichitsvaka mubvunzo - sei kuti zadza nechiyero jira, tinofunga kuti ndiro gwaro.

mabviro ichi chakagadzirirwa kuratidza mamiriro pakati yesangano uye munataisireva ari boka sezvo ari chaiyo. Tsauranisa Sheet rine mashoko ari mari nemashoko, hunoita saka kuongorora mari nzvimbo wekambani. The runoenzanirana Gwaro yaidiwa zvikuru zvebhizimisi zvakanaka uye unahwo nechinangwa ane chinangwa tinyatsonzwisisa bhizimisi ezvinhu. Tsauranisa papepa kungaita vafarire yemakambani vanoita, vadyidzani uye zvikwereti. Gwaro iri mubvunzo runoita kuronga zvinhu uye munataisireva eungano, anoshanda sezvo humboo kwaibva Kuongororwa zvoupfumi pezvakaitwa musangano.

zvino isu kudzidza sei kuzadza fomu pachiyero pepa. Kugadzirisa dambudziko iri zvinobatsira kufunga mamiriro ayo.

Nemamiriro pachiyero pepa

Achinyora gwaro iri mubvunzo chinosanganisira huru zviviri - chinokosha uye kuita. Wokutanga zvinoratidza zvinhu kambani ane. Wechipiri rinoburitsa kwakabva chekambani zvinhu. Mukuru Chinodiwa pachiyero jira - kuenzana pakati zviratidzo zviri kuita uye munataisireva. Izvi imhaka kushandisa nzira kaviri napamukova, inoshandiswa ndizvidavirire.

nepakati jira ndeizvi semhosva asiri kuitika uye iyezvino. Relevant Data vanoumba munhu okunze ari gwaro. Uyewo munataisireva vakaziva nechiyero jira zvinoratidzwa muzvikamu umo vari akanyorwa:

- capital uye reserves of Company;

--yakareba uye zvenguva pfupi munataisireva.

Mumwe chezvinonhuwira kuti zvinhu uye munataisireva hunoratidzwa ari oga chinhu pachiyero pepa.

Zvinodiwa pakuenzanisa

Chii chinofanira kuteerera paumbwe yakakodzera zvinoridzwa, vakapiwa ayo mamiriro? Nekurangarira nepakati jira, vakazadzwa vose mitemo, unofanira kusangana zvinotevera nzira:

- hazvibviri kuita akaisa-kure pakati dzakasiyana Zvipupuriro yesangano uye munataisireva, mubereko uye kurasikirwa, kunze avo nyaya umo nzira yakadaro nokuda zvinodiwa mitemo zvemari;

- mashoko akanyorwa pakuenzanisa pepa pakutanga kwegore, kunofanira kuenderana nenhamba kunyorwa pakupera rapera;

- nepakati jira zvinhu zvinofanira nezvayo pamusoro pfuma uwandu, nekurangarira munataisireva, zvemari Masvomhu.

Ngatichiongororai chii hwaro chero rinofanira akambochera nengaidzo pepa.

Chimiro pachiyero pepa

Chimiro Gwaro iri mubvunzo, yakatenderwa mutemo - Order of Russian Ministry of Finance № 66n vanotenderwa 02.07.2010 gore. Mune zvimwe zviitiko, masangano angatanga yavo muchimiro nepakati, asi maererano uya pamutemo muhombodo wechiGeorgian. Mukuwedzera, kambani inofanira zvinoenderana isingachinji nhau zvinodiwa inotungamirwa. Kana boka hwapedyo yayo chimiro, iyo wakasikwa maererano pakuenzanisa papepa, chimiro vakazadzwa akakodzera gwaro vanofanira zvine chete remitemo mutsetse norwonzi zvikamu nenyaya akarongwa mumaonero muchimiro akabvumirwa nomutemo.

Kana isu kutaura pamusoro inoshanda nuances kuzadza nechiyero, zvinokwanisika kuti vaswedere pandandanda fanira panyaya zvinofanira kuvapo muna gwaro.

musaridzwa Imprint

Viewed mabviro inofanira kusanganisira:

- nengaidzo pepa musi;

- Zita sangano maererano nomutemo;

- kambani INN;

- NACE kambani;

- ruzivo pamusoro pamutemo chimiro boka;

- zvidzidzo - mune zviuru kana mamiriyoni rubles;

- kero boka;

- musi kufarirwa gwaro;

- musi kuendesa gwaro.

Iye zvino ngatikurukurei kuti nengaidzo inofanira kuzadzwa zvizere.

Zvinofanira kuzadza Balance: non-iyezvino zvinhu

Funga nezvomuenzaniso sei kuti zadza nechiyero pepa nokuda kwayo mamiriro. Ngatitange pamwe kunobatsira. Chikamu Its wokutanga unoratidza mashoko asiri kuitika yesangano iri sangano. It akanyora zvinotevera zviratidzi:

- chisingaoneki zvinhu (kuti ngaaverenge kukosha chinoratidza ichi, zvinokosha kuverenga musiyano pakati debit nhoroondo 04 maererano nepurani nhoroondo uye zvikwereti nhoroondo 05);

- migumisiro pakutsvakurudza uye kukura (ukoshi iri kubatwa debit nhoroondo 04);

- chisingaoneki zvinhu semhosva exploratory (Debit 08 subaccount pamusoro chisingaoneki mari kutsvaka, muzadzwe bedzi yemakambani, dzinoshandiswa pakugadzira zviwanikwa);

- zvaioneka zvinhu kuti chokuita kutsvaka (Debit 08 Sub-nhoroondo nokuti nhoroondo zvinhu kunodyira kutsvaka akafanana izere makambani kuti kushandisa dzakasiyana-siyana zviwanikwa);

- dzinokosha achishandisa zvebhizimisi (kusiyana debit mari pakati 01 uye 02 Credits uye debits nhoroondo 08 subaccount yacho yakatarwa yesangano, izvo zvisina ikozvino muhombodo oparesheni);

- Investments mu zvaioneka zvinhu (kusiyana debit uye zvikwereti 03 02 subaccount depreciation yekambani yesangano, iro rinoreva kuti akakodzera upfumi);

- zvemari Investments (Verengai Debit 58 uye 55 pamusoro subaccount, izvo chakaita kuti dhipoziti nhoroondo, uyewo Debit 73 subaccount, izvo inorangarira kubhadhara pamusoro zvikwereti, kubvisa mbiri 59 subaccount, izvo chakaita kuti urongwa refu wazvipira);

- mutero yesangano semhosva ichinonoka (debit 09);

- Other asiri iyezvino yesangano, izvo dzinoenderana mari kuti haana kuiswawo dzimwe mitsara mukati chikamu;

- zvachose zvibodzwa - nokuti vose yapfuura mutsetse.

In chinotevera, wakaiswa ano zvinhu.

iyezvino midziyo

Funga nezvomuenzaniso sei kuti zadza pachiyero jira kufungisisa zvaanoda nokuti. The akakodzera chikamu anoratidza zvinotevera parameters:

- mumatanda (kusiyana debit 41, chikwereti mari 42 Debit 15, 16, kuderedzwa kuwanda pakati Credits 14 uye debited 97 uye debited nhoroondo dzakadai 10, 11, 20, 21, 23, 29, 43, 44 uye 45);

- VAT pamusoro tsika kuti dzave akawana (Debit 19);

- zviratidzi of nhoroondo receivable (kusiyana Verengai Debit 62, 60, 68, 69, 70, 71, 73 - hapana zvikwereti mhindu, 75, uye 76, uye 63 Credits);

- mari mubhizimisi (kusiyana mari Debit 58, 55, 73 - nezuva Sub-nhoroondo, iro ngadzirambe kubhadhara pasi zvikwereti, uye zvikwereti kusvika 59);

- mari uye mari neShanduro (mari Debit 50, 51, 52, 55, 57, 55, minus ari Debit subaccount, izvo muverengwe dhipoziti nyaya);

- Other ano zvinhu kuti dzinoenderana chitsama magetsi zvinhu zvichigere zvinoratidzwa yapfuura mitsetse,

- yaipedzerwa pamazita.

The midziyo uyewo auraye pachiyero unoenderana vakaverenga zvose pamusoro zvikamu. Next, funga nezvomuenzaniso sei kuti zadza chikamu pachiyero pepa munataisireva.

Zvinofanira achizadza pachiyero; guru uye reserves

Chikamu chokutanga kuMudzidzisi chikamu pachiyero ichafukura ruzivo pamusoro guru uye matura kambani. Kune yakanyorwa mashoko:

- on guru mvumo kubva zvebhizimisi (Credit 80);

- oga migove, akatengwa kubva shareholders (Debit 81);

- mumwe reappraisal iwayo zvinhu kuti dzinoiswa sezvo vasiri kuitika (Credit 83 - subaccount, ayo yakatarwa okuwedzera kunyatsoongorora uwandu wakaiswa yesangano, uye chisingaoneki zvinhu);

- kuwedzera guru - dzakakudzingai revaluation (Credit 83 - asi nokuda mari vakaziva muzvirevo mutsara) Reserve guru ebhizimusi (82 Credit);

- on nekambani zvabatwa zvakaoma kana kufukidzwa kurasikirwa - zvichienderana migumisiro upfumi basa (Credit 84);

- zvachose pakati pamazita.

wakasimba munataisireva

Next mu munataisireva vanonzi zviratidzi refu munataisireva. Tichadzidza kuti zadza pachiyero jira kufungisisa peculiarities muchikamu ichi. It vakabata pfungwa:

- on nokukwereta sangano (Credit 67 - kana muri aendeswe nhoroondo yechimbadzo pfupi-izwi - inogara asingasviki 1 zvikwereti gore);

- Tax munataisireva kuti dzinoiswa se ichinonoka (77 Credit);

- on zvinofungidzirwa munataisireva ari zvebhizimisi (96 chikwereti - kana kufungwa yenguva refu, shoko riri kupfuura 1 kuzvipira gore);

- Kune rumwe munataisireva ari boka, izvo unoenderana urefu kambani zvikwereti chikwereti kune zvikwereti zvisina zvinoratidzwa nemamwe mitsetse;

- zvachose pakati pamazita.

iyezvino munataisireva

Chikamu chinotevera munhu kuita kunoratidza ruzivo pamusoro pfupi mitoro yacho vachida. Sei akaita mashoko pamusoro pavo pachiyero pepa? Vakazadzwa mharidzo gwaro rinofanira kuumbwa kufungisisa chokwadi kuti chikamu kuMudzidzisi yaizotora date:

- on nekambani chikwereti (Verengai chikwereti 66 uye 67 - Kufarira refu, refu kupfuura 1 zvikwereti gore);

- chikwereti chikwereti (chikwereti mari 60, 62, 68, 69, 70, 71, 73, 75 - nezuva pfupi zvikwereti, uye 76);

- on mari mune ramangwana nguva (chitsama chikwereti 98 uye 86);

- on nokukosha munataisireva (Credit 96 - kana kufungwa yenguva refu, zvisingaperi kuzvipira anopfuura 1 gore);

- dzimwe munataisireva, izvo dzinoenderana chitsama pfupi zvikwereti haana kuiswawo mune mamwe chikamu mutsetse;

- zvachose pfupi yenguva munataisireva.

Tinyatsonzwisisa zviratidzi nechiyero: zviri nuances

Kamwe nhamba vanoverengwa pamusoro zvikamu zvose munataisireva, akatsunga zvinonyatsorehwa nomwero. Ingaratidzika Company nepakati pepa (akazara)? Ltd. - somumwe vakawanda pamutemo siyana mubhizimisi, angava migumisiro upfumi basa, zvinoratidzwa zvinotevera nenhamba.

Zvichienderana chii mitemo zvinofanira kuongororwa akakodzera zviratidzi?

Chinonyanya kukosha caveat pano ndechokuti rimwe kambani vachava anounzwa zvakananga zvikuru. Zvose zvinoenderana chaiyo basa, chekambani turnover, mbiri mutoro bhizimisi.

Vakazadzwa Balance Balance LLC, panguva imwe chete, unogona kuenzaniswa yakafanana gwaro rimwe bhizimisi sangano kuti tizive munhu rikurumidze bhizimisi womuenzaniso. Mune zvimwe zviitiko, makambani Russian kodzero kuumba nepakati pepa iri nyore chimiro. Funga mamiriro ayo zvizere.

Yokudzidza pachiyero; asi nuances

Zvakawanda nepakati jira anofanira kodzero kuva madiki. bepa iri kunoratidzwa kunyanya kuomerwa mune uchinyora tichienzanisa kwakajairika nepakati chimiro. Izvi imhaka mazita maduku zviratidzi kuti zvinoratidza. Kana tiri kutaura sei kuti pave nyore nepakati jira - chimiro chayo apedza zvinofanira akambochera maererano uya akabvumirwa MuMashoko Okuwedzera № 5 kusvika Order № 66n.

Zvinogona kucherechedzwa kuti dzinokosha parameters, wakaiswa pakati gwaro, zvakafanana kuti munguva inokosha nepakati chimiro. Funga nezvomuenzaniso sei kuti zadza pachiyero jira kwakavakirwa itsanangudzo maonero zvinhu zvayo mamiriro.

Sechivako kwainoita nepakati pepa: midziyo

Sezvaiitwa mureza muchimiro gwaro iri runoenzanirana tsime, pane huru mbiri kutigumbura - basa uye kungogara. Yokudzidza Company nepakati jira, akapedza mitemo isingachinji, tichitarisa ari kunobatsira anofanira mashoko:

- pamusoro zvaioneka, dzisingaiti uye ano zvinhu zviri asiri iyezvino;

- Inventory;

- Cash uye mari neShanduro;

- zvemari uye dzimwe iyezvino zvinhu.

Saizvozvowo, runoenzanirana gwaro iri zvokudya nepakati nechigumbuso.

Sechivako kwainoita nepakati pepa: munataisireva

Kana tikafunga chiratidzo mashoko pamusoro munataisireva mu nyore rokuzvidavirira pachiyero jira, akazadza muenzaniso wake kunosanganisira kufungisisa:

- Data pamusoro guru uye reserves;

- refu uye zvenguva pfupi zvikwereti;

- munhu chikwereti 'pazvikwereti;

- zvimwe munataisireva kuti dzinoiswa sezvo pfupi.

Sezvaiitwa yapfuura chikamu, pachiyero ndee kuti mitsetse zvose. It vangatarira akafanana itsanangudzo nepakati pepa apera? MUENZANISO nhengo gwaro - mumufananidzo pazasi.

Sezvakaita pamwe mureza fomu pachiyero, itsanangudzo nadzurudzo kunoita kuti kuongorora kunyatsoshanda basa muenzaniso nokuenzanisa waivako wayo avo akaita pasi kukurukurwa muchimiro vamwe yemakambani yakafanana chidimbu nhau. In mashoko mashoko zviri kwainoita nepakati anogona kuvawo anokosha kuchiunza sezvo munhu anoratidzwa mune mwero-siyana.