Nguva yekuongororwa mukuverenga

Izwi rokuti "accounting period" rinoshandiswa mukuenzanisa uye rinoreva nguva yenguva iyo mharidzo inogadzirwa, pamwe nemitero inobva kubhizimisi uye kubva kuvanhu. Nyaya huru yekubika ndeyegore, nguva yapakati inenge mwedzi nekota. Sezvo mutemo, zvose zvinyorwa uye zviito zvepamutemo zvinoitwa zvichienderana nemigumisiro yegore rinouya. Nguva yekuzivisa, iyo inotanga pa 1.01 uye inoguma pa 31.12, inonzi chirongwa chekuendesa karenda. Kana iye, ane nguva yakafanana, anotanga pane rimwe zuva rimwe, rinonzi gore rekutora.

Gore rinotaurira muRussia rinotanga pa 1.01, uye mune dzimwe nyika rinogona kutanga kubva ku 1.04, 1.07 kana 1.10. Inoguma nezuva rokuzivisa, kureva, zuva remushumo wegore.

Dzimwe nguva zvinokwanisika kusarudza gore rekubika gore, kutanga uye kuguma kunoitika panguva yehuwandu hwehutano hwemakambani anogamuchirwa uye kuongororwa (kuisa nyore kuverenga). Panguva imwecheteyo, nguva yekuzivisa inowirirana nehupfumi hwemamiriro ehupfumi hwebasa uye inonzi gore rezvemupfumi.

Mugadziriro yezvinyorwa zvenguva dzemari, nguva yekuzivisa ndeyo nguva pakati paJanuary 1 uye zuva iro rondedzero yechirangaridzo yakanyorwa.

Nokuda kwemabhizimisi nemasangano akaumbwa mugore rino rekugadzirira muRussian Federation, gore rokutaura rinotanga nguva pakati pezuva rekusika kwavo (zuva rekunyorwa kwehurumende) uye musi we 31.12 wegore ranhasi. Kana sangano rakanyoreswa mushure meOctober 31, ipapo zuva rokupedzisira remakore ekutanga rapera ndiDecember 31 wegore rinotevera.

Kana muchiitiko chekuregererwa kana kugadziriswa kwebasa, nguva yekuzivisa inotorwa kubva panguva yaJanuary 1 yegore razvino kusvika musi wekuregererwa (kugadziriswazve).

Pakati pezvichemo zvekubika nguva ndeye mwedzi wekendaneti kana kuti nechechina, pamwe nemitemo yakagadzirirwa iri kugadzirirwa. Nezvinangwa zvekutora chikwereti chemitero, nguva yakaenzana negore rekarenda inowanzotorwa (kunze kweizvipo apo kuverenga kunoitwa kwegore remari). Kuchinja munguva yekuzvinyorwa kunokwanisa chete nemvumo yekubhadhara mutero.

Paunenge uchiunganidza zvinyorwa zvekuverenga , pfungwa yakadaro sekuti code ye nguva yekubika inoshandiswa. Iyi iyi nhamba mbiri-nhamba muhurukuro yakasarudzwa yemabhuku ekubika. Kune chero nguva ipi zvayo yokutaura, kero yacho yakanyatsotsanangurwa, pamwe chete nemhando dzakasiyana dzemishumo. Runyora rwakakwana runopiwa mu codebook.

Maererano nenyaya iyi manhamba kubva kubva pa1 kusvika ku12 ndeyedzidzo dzekuzivisa nguva dzinoenzana nemwedzi inotevera yegore. 20 - nhamba yehupoti yechipfumbamwe, kubva pa21 kusvika ku22 - nheyo dzemitemo yekota, zvichienderana, kubva pa1 kusvika kuchina yechina, 31 - nhamba yemushumo wehafu yegore, 33 - kwemwedzi 9, 34 - kwegore.

Panewo dzimwe mitsara inoenderana nezvimwe nguva dzekubika. Nokudaro, mukugadzirisa kwezvinyorwa kwemwedzi inoverengeka, mazita echidimbu anoshandiswa muhuwandu hwenhamba kubva pa35 kusvika ku46.

Bhuku rino rinopawo zviitiko zvekugadzira mapepa ekugadzirisa nyaya panguva yekugadzirisa zvakare kana kuregererwa kwebhizimisi. Semuenzaniso, nhamba 50 mumutsetse wekodha yemakore ekutaura inoratidza nguva yekupedzisira yemutero kana zvichiitika kuvharwa kana kugadziridzazve kwebhizimisi. Mune zvimwe zviitiko zvekugadzirisa zvakare (kuisa mvura) zvinotevera zvinoshandiswa:

- kodeti 51 - mushumo wekota 1;

- 52 - kwehafu yegore;

- 53 - mushumo wemwedzi 9;

- 54 - yekamu yepiri;

- 55 - yechitatu yechina;

- 56 - yevheti yechina yegore.

Mukuwedzera, mukugadzirira kwemwedzi yemishumo, kana chiitiko chekuvharwa kana kugadziriswa kwebhizimisi (sangano) , nhamba dzejodhesi 71 kusvika 82 dzinoshandiswa kurondedzera mitsara yemwedzi kubva munaJanuary kusvika kuDecember uye 90 zvegore, zvichienderana. Muzviitiko zvakafanana, mumishumo yekota imwe, mwedzi mitanhatu, mwedzi 9 negore (kureva, pakunyoresa zvinyorwa zvenguva pfupi) nhamba 91 kusvikira 94, zvichienderana. Nhamba 99 inopiwa mamwe maitiro asina kurongerwa.