Kuaj tshuav nyiaj li cas los xij. sau tus Tshuav Sheet Qauv

Muaj ntau Lavxias teb sab tuam txhab uas muag yuav tsum tau muab cov FTS nyiaj tshuav daim ntawv. Daim ntawv no muaj nuj nqis reflecting ua lag ua luam turnover, cov nuj nqis thiab liabilities. Yog li ntawd, cov nyiaj tshuav daim ntawv - qhov tseem ceeb tshaj ntawm cov ntaub ntawv uas hais tias tus theem ntawm kev ua tau zoo ntawm cov enterprise. Yuav ua li cas daim ntawv no yuav tsum tau? Nws yuav zoo li kuaj tshuav nyiaj li cas los xij?

Yuav ua li cas yog qhov nqi koj tshuav ntawv?

Yuav pib, xav txog tej theoretical teeb meem. Yog li ntawd, ua ntej koj tshawb tus qauv tshuav nyiaj li cas los xij, nws yog pab tau mus xav txog qhov xwm ntawm no phenomenon. Nyob rau hauv kev saib xyuas ntawm lub sij hawm feem ntau yog hais txog tus vib this los ntawm grouping thiab cais ntawm cov ntaub ntawv, xav cov cuab yeej cuab tam ntawm lub koom haum nyob rau hauv cov nyiaj txiag nqe lus.

Tshuav daim ntawv, raws li ib tug txoj cai, muaj 2 seem - lub cuab tam thiab liabilities. Tus thawj vaj tse qhia faib nyob rau hauv tus qauv thiab kev kho, nyob rau hauv lub thib ob - yog txwv kom muab zais raws li nyob rau hauv nws qhov chaw. Tshuav daim ntawv no yog muab nyob rau thaum kawg ntawm lub xyoo.

Kuv puas yuav tau ua ib tug tshuav nyiaj li cas daim ntawv?

Nyob rau hauv lub dav dav rooj plaub - yog tsim nyog. Cov nyiaj tshuav daim ntawv rau lub Lavxias teb sab tuam txhab uas muag - cov txheej txheem tso cia nyob rau hauv tus tsim. Qhov kos yog muab tso rau IP - nyob rau hauv lub zwj ceeb ntawm cov lag luam ris rau nyiaj tau los thiab siv phau ntawv. Enterprises sau npe ua ib tug LLC yuav tsum tau muab tshuav nyiaj li cas, txawm yog hais tias lawv ua hauj lwm nrog cov USN.

nyiaj tshuav daim ntawv hom

Raws kev raws cai hais tseg tseem ceeb daim ntawv los ntawm lub tuam txhab uas yuav tsum tau qhia mus rau lub accounting nuj nqis nyob rau hauv lub nam ntawm lub xeev - ib daim ntawv 0710001, coj OKUD. Los yog raws li nws yog feem ntau ntawv xa mus rau raws li ib tug accountant, ib daim ntawv 1. Tshuav daim ntawv, ib tug qauv ntawm cov uas peb yuav kawm txog nyob rau hauv no tsab xov xwm tej zaum yuav kuj yuav tag nrho los yog yooj yim to taub. Nyob rau lub hauv paus ntawm dab tsi kev lub tuam txhab yuav xaiv tus thawj los yog tus thib ob variant ntawm qhov nqi koj tshuav ntawv?

Uas tsim xaiv: tag nrho los yog yooj yim zog?

Nruj me ntsis hais lus, cov kev xaiv tsis yog nyob ntawm seb cov nyiam ntawm lub koom haum txoj kev tswj thiab cov kev cai ntawm lub cai. Yog li ntawd, cov tseem ceeb tshaj plaws - txoj cai txhais lawv, ces sau nyob rau hauv qhov tseeb daim ntawv ntawm cov nyiaj tshuav daim ntawv. Ntawm cov hoob kawm, rau lub tuam txhab nyob rau hauv txhua rooj plaub yuav xaiv ib tug ua tiav tswvyim ntawm nqus tau cov qhia hom. Tab sis ua hauj lwm nrog rau daim ntawv 1 nyob rau hauv no version nws yog tsiag ntawv los ntawm incomparably ntau dua complexity tshaj thaum xaiv ib tug yooj yim to taub daim ntawv no. Npe li no tau mus nrhiav ua hauj lwm nyob rau hauv lub thib ob, ib tug yooj yim lub tswvyim. Tab sis rau no lawv yuav tsum tau raws li ib tug xov tooj ntawm no:

• qhia tawm rau ntawm lub tso cai capital ntawm lub tuam txhab, uas los ntawm kev cai lij choj cov chaw, yuav tsum tsis pub tshaj 25%;
• Qhov nruab nrab tus naj npawb ntawm cov neeg ua haujlwm rau lub xyoo yuav tsum tsis pub tshaj 100 tus neeg;
• lub tuam txhab nyiaj yuav tsum tsis txhob yuav ntau tshaj 400 lab rubles. rau hauv lub xyoo.

Tsuas yog thaum lub ntaus cim cov ntsiab lus raws li lub tuam txhab yuav xa ib tug yooj yim zog nyiaj tshuav daim ntawv nyob rau hauv tsoom fwv teb chaws Tax Service. Qauv qhia sau nyob rau hauv hom ntawv no peb yuav xav txog rau yav tom ntej. Tam sim no peb kawm tau qhov meej ntawm kev npaj ntawm daim ntawv 1 nyob rau hauv nws tiav version. Peb pom zoo hais tias peb yuav tsum ua ib tug tshuav nyiaj li cas daim ntawv rau lub xyoo. Tus qauv sau tus coj daim ntawv rau lwm lub sij (quarter, ib nrab xyoo thiab 9 lub hlis) yuav feem ntau tsiag ntawv los ntawm ib tug uas zoo sib xws qauv.

Yuav tsum mus rau lub Tshuav Sheet

Ua ntej tshuaj ntsuam lub sij algorithm rau yog nqus tau yuav tsum tau qhia mus rau lub FTS, xav txog ib co kev cai lij choj nuances txog cov uas yuav tsum tau rau cov ntaub ntawv ntawm no hom.

Piv txwv li, muaj ntau cov kws lij choj pom zoo kom them sai sai mus rau nram qab no yuav tsum tau: nyob rau hauv qhov nqi koj tshuav ntawv yuav tsum muaj xws li nyiaj txiag kev ua tau zoo, raws li cov dej num ntawm tag nrho cov lug ntawm kev cai lij choj koom haum, nrog rau cov ceg ntoo thiab tus neeg sawv cev chaw ua hauj lwm nyob rau hauv tag nrho cov localities. Ib qho tseem ceeb yuav tsum tau - yog hais tias tus nqi koj tshuav ntawm rents Ltd., cov nuj nqis reflected nyob rau hauv cov ntaub ntawv, yuav tsum tau kev pom zoo ntawm ib tug general lub rooj sib tham ntawm lub tuam txhab tswv. Daim ntawv 1 yuav tsum tau supplemented los ntawm ib tug tshawb daim ntawv qhia yog hais tias nws yog muab los ntawm JSC, lub tsev txhab nyiaj los sis kev tuav pov hwm tuam txhab uas muag.

Peb tam sim no kawm sau cov qauv ntawm cov qhov nqi koj tshuav ntawv. Peb pib nrog ib tug tswvyim uas yuav ua rau kev siv ntawm tag nrho cov version ntawm daim ntawv 1.

ib qho tseem ceeb pas

Yog li, kev saib xyuas ntawm lub algorithm tsim nyog kev nqis tes ua koj yuav pib nrog ib tug txheej txheem cej luam ntawm sau tus heev thawj kab lus ntawm cov ntaub ntawv. Nyob rau hauv lub header ntawm daim ntawv 1 yuav tsum qhia kom meej rau hnub ntawm nws muaj pes tsawg leeg - 31 Hlis ntuj nqeg ntawm lub xyoo rau cov uas cov nyiaj surrender. Tom qab ntawd, koj yuav tsum qhia kom meej rau tag nrho lub npe ntawm lub tuam txhab, lub specifics ntawm cov kev ua ub, raws li txoj cai daim ntawv thiab daim ntawv ntawm cov tswv cuab ntawm lub koom haum. Tom qab tsim nyog los mus txiav txim lub tsev ntawm qhov kev ntsuas ntawm cov nyiaj txiag kev ua tau zoo. Qhov zoo tshaj plaws kev xaiv - ib txhiab rubles. Uas nyob ib sab kev xaiv yuav tsum tau kev nyaub siab. Nws yog tsim nyog qhia kom meej rau qhov tseeb qhov chaw ntawm lub ruaj, raws li zoo raws li mloog mus rau lub kev taw qhia ntawm qhov tsim nyog codes.

Peb pom zoo hais tias qhov nqi koj tshuav nyob rau hauv qhov kev piv txwv, yog lawm ua tus sau nyob rau hauv lub xyoo ceeb toom cov coj noj coj ntawm lub tshiab lub tuam txhab, kev khiav hauj lwm raws li ib tug LLC nrog kev koom tes ntawm cov USN.

Filling algorithm tshuav nyiaj li cas nyob rau hauv tag nrho cov: ib tug khoom vaj khoom tsev

Ua ntej peb sau cov khoom vaj khoom tsev.

Suav 1 yuav tsum sau tsis yog tag nrho cov lag luam - tsuas yog cov neeg uas rau explanatory sau ntawv. Yog li ntawd, nws tseem tau muab tso rau ib tug khiav ceev. Tom qab no thawj zaug kab. Sau lawv cov kev xav tau heev kom zoo zoo.

Nyob rau hauv lub kab tsau nyob rau hauv 1110 qhov txawv nruab nrab ntawm tus nqi koj tshuav - nyob rau hauv lub debit nyiaj 04 thiab credit account 05. Tsis txhob hnov qab tias qhov tseem ceeb peb nkag mus rau hauv cov phav phav ntawm rubles. Uas yog, yog hais tias tus coj daim duab - 140 000, ntawm kab 1110 140 sau.

Nyob rau hauv kab 1150 yuav tsum tau xam qhov txawv nruab nrab ntawm ob balances - lub debit account 01 thiab credit account 02. Ib yam li ntawd, nyob rau hauv cov coj teb nyob rau hauv lub phav phav tug lej yog nkag mus.

Hlua 1170 yuav tsum muaj xws li cov ntaub ntawv coj mus rau qhov nqi koj tshuav ntawm lub debit account 58.

Nyob rau hauv cov pawg lus 1100 summed li cov kab ntawm 1110, 1150 thiab 1170. Nws yog pab tau rau ob-xyuas lub xov tooj ua ntej lub ntxiv.

Tom ntej no sau kab 1210 nyob rau hauv uas yog tas qhov sum ntawm cov nyiaj ntawm cov nyiaj 10 thiab 43.

Nyob rau hauv cov pawg lus 1220 tsau tooj coj mus rau qhov nqi koj tshuav ntawm lub debit account 19.

Nyob rau hauv kab yuav tsum muaj kev cuam tshuam 1250 lub metrics uas xam los ntawm kev ntxiv ob balances - lub debit account 50 thiab 51.

Tom qab ntawd, peb xav txog qhov kawg daim duab thiab txhim kho nws nyob rau hauv cov pawg lus 1200. Mus sum txog, yog li ntawd, cov ntsuas nyob rau hauv cov kab 1210, 1220 thiab 1250.

Nws yog tsim nyog los muab ob npaug rau-xyuas lub xov tooj ua tib zoo cov ntsiab lus 1100 thiab 1200 - qhov tseeb yog tias sau rau hauv txoj kab 1600 xav tau lawv zaum.

Filling algorithm tshuav nyiaj li cas nyob rau hauv tag nrho cov version: ntau yam

Peb tom ntej no ua hauj lwm - kom raug sau tawm ib tug lav. Nyob rau hauv nws, zoo ib yam li cov ntaub ntawv uas yog muaj nyob rau hauv lub khoom vaj khoom tsev sab ntawm lub nyiaj tshuav daim ntawv (tus qauv ntawm sau algorithm peb soj ntsuam saum toj no), cov nuj nqis teev nyob rau hauv txhiab.

Nyob rau hauv kab yuav tsum muaj kev cuam tshuam 1310 tus xov tooj coj mus rau qhov nqi koj tshuav ntawm cov nyiaj txais nyiaj 80.

Nyob rau hauv cov pawg lus 1360 - sib npaug rau cov credit account 82.

Cov hlua yuav tsum muaj cov 1370 cov nuj nqis, cov coj daim duab rau cov nqi koj tshuav ntawm cov nyiaj txais nyiaj 84 (yog tias lub tuam txhab muaj ib tug profit).

Nyob rau hauv thiaj li yuav xam tus nqi rau qhov khoom nyob rau hauv 1300, nws yog tsim nyog los saib lub ntsab lug saum toj no kab - 1310, 1360 thiab 1370.

Yog tias tus nqi ntawm lub tuam txhab nyob rau hauv lub luv luv-lub sij hawm, lub Performance index rau 1520 cov ntsiab lus yog xam los ntawm kev ntxiv qhov nqi koj tshuav ntawm cov plaub - nyob rau ntawm cov nuj nqis ntawm cov qhab nia ntawm 60, 62, 69 thiab 70.

Nyob rau hauv kab 1500, koj muaj peev xwm luam cov qhov tseem ceeb ntawm qhov khoom 1520.

Nyob rau hauv kab 1700 yog tsau xov tooj tau thaum summing cov ntaub ntawv ntsiab lus 1300 thiab 1500.

Ces koj yuav muab tso rau dashes. Tom qab ntawd yog tsim nyog los soj ntsuam xyuas qhov tseem ceeb nyob rau hauv kab 1600 thiab 1700. Lawv yuav tsum tau tib yam. Yog hais tias yog li ntawd, ces qhov nqi koj tshuav yog ua ntse.

Xav txog tam sim no lub sau qauv ntawm lub nyiaj tshuav daim ntawv nyob rau hauv lub simplified daim ntawv.

Filling algorithm tshuav nyiaj li cas yooj yim zog daim ntawv: ntau yam

Nyob rau hauv credit sab, peb yuav tsum tau sau nyob rau hauv 2 (yog tias tsim nyog, nws yuav tsum tau ntxiv rau cov ntaub ntawv - mus tso saib cov lis dej num) thiab 3 qhia kiag - muaj peb yuav txhim kho cov nuj nqis.

Tus kab "tangible tsau cuab tam", uas muaj peev xwm raug muab tso rau cov code 1150 tsau tus nqi ntawm lub tuam txhab cuab tam.

Tom ntej no, sau rau lub yam khoom "intangible, nyiaj txiag thiab lwm yam khoom muaj nqis." Peb pom zoo hais tias qhov tseem ceeb ntawm lawv - mus sij hawm ntev kev nqis peev uas, li ntawd, cov hlua uas koj xav kom muab cov code 1170.

Nyob rau hauv lub khoom "khoom kias" yuav tsum qhia kom meej rau cov xov tooj, zoo li ntawd sau nyob rau hauv nqe lus dav dav, nyob rau hauv kab 1210. Nyob rau tib lub sij hawm nws yuav tsum yog ib tug code rau ib tug yooj yim zog cov ntaub ntawv.

Nyob rau hauv lub khoom "Nyiaj Ntsuab thiab nyiaj ntsuab kom muaj sib npaug" rau kev txhim kho cov kev tsim nyog cov ntaub ntawv thiab muab ib tug cai nyob rau hauv 1250.

Tom ntej no, muab lub kab "nyiaj txiag thiab lwm yam khoom ntiag" code thiab txhim kho nws 1260 nuj nqis yog tsis muaj nyob rau hauv ntau dua cov ntsiab lus ntawm cov yooj yim zog rau daim ntawv.

Tom qab ntawd, peb xav txog qhov kawg tus nqi, uas yuav tsum tau yuav tsum tau reflected nyob rau hauv txoj kab ntawm 1600. Qhov no yuav ua tau los ntawm kev khawm nuj nqis rau cov khoom 1150, 1170, 1210, 1250 thiab 1260.

Tam sim no peb mus rau lub liabilities.

Yooj yim zog daim ntawv: passive

Nyob rau hauv "Capital thiab reserves" kaw cov nuj nqis reflecting qhia capital, reserves thiab muab khaws cia tseg nyiaj tau. Lub code yuav tsum sib haum mus rau qhov Performance index, uas yog qhov loj tshaj plaws nqi ntawm cov nyiaj. Peb pom zoo hais tias nws yog muab khaws cia tseg nyiaj tau. Yog li ntawd, peb yuav muab qhov no kab code 1370.

Nyob rau hauv lub tom ntej no kab, uas koj xav kom muab ib tug code of 1520, kaw payables muaj feem xyuam rau lub sij hawm nrhiav.

Tom ntej no - xav txog qhov tau - nyob rau hauv cov pawg lus 1700. Yuav kom saib lub ntsab lug, yog li ntawd, cov nuj nqis rau 1370 thiab 1520 kab.

Tom qab ntawd yog tsim nyog los soj ntsuam xyuas cov nuj nqis rau cov khoom 1600 thiab 1700. Xav tag nrho cov qauv ntawm sau nyob rau hauv daim ntawv ntawm cov nyiaj tshuav daim ntawv, peb pom hais tias lawv yuav tsum ntws los sib tshuam. Ib tug zoo xws li cov kauj - kuj rau ib tug yooj yim zog cov ntaub ntawv.

Qhov no tej zaum yuav yog ib tug qauv nyiaj tshuav daim ntawv ntawm cov lag luam me, uas, nyob rau hauv raws li cov kev cai ntawm kev cai lij choj muaj cai siv ib tug yooj yim version ntawm daim ntawv 1. Txawm li cas los, lub tuam txhab yuav, nyob rau hauv nws kev txiav txim, kuj siv tau rau tag nrho cov version ntawm daim ntawv.

Tshuav ntawm xoom ceev

Nws tshwm sim hais tias lub tuam txhab yog thawm xyoo sau npe nyob rau hauv tus txheej xwm ntawm ib tug kev cai lij choj qhov chaw, tsis tau dhia, hais tias cov nyiaj txiag turnover uas ploj lawm. Yuav ua li cas yog sau nrog tus coj nyiaj tshuav daim ntawv - ib tug pes tsawg? Ib tug qauv algorithm ntawm nws cov kev npaj yog tej yam yooj yim. Txhua yam koj yuav tsum sau nyob rau hauv daim ntawv 1 nyob rau hauv cov ntaub ntawv no - nws yog kab nyob rau hauv 1250 thiab 1600 nyob rau hauv lub khoom vaj khoom tsev, raws li zoo raws li 1300 thiab 1700 - nyob rau liabilities sab. Lawv feem ntau yuav yuav cuam tshuam rau yam tsawg kawg nkaus tso cai capital ntawm lub tuam txhab - 10 txhiab rubles .. Ntawm cov hoob kawm, tag nrho cov lwm qhov chaw ntawm cov ntaub ntawv - nyob rau hauv particular, xav ntaub ntawv hais txog lub tuam txhab - yuav tsum tau sau nyob rau hauv kom raug.

Filling lub nyiaj tshuav daim ntawv: dab tsi mus nrhiav

Peb tau soj ntsuam qhov nqi koj tshuav los xij ntawm qhov kev kuaj - tag nrho thiab yooj yim to taub. Yuav kom sau cov ntaub ntawv yog ib qho yooj yim, Yog hais tias nkag tau yog tsim nyog nyiaj qhov twg qhov nqi koj tshuav yog pom tau hais tias. Txawm li cas los, tsis muaj teeb meem yuav ua li cas muaj kuab los yog yog ib tug qauv ntawm accounting nyiaj tshuav daim ntawv, nws yog pab tau mus rau hauv tus account ib tug xov tooj ntawm ib qho tseem ceeb nuances ntawm nws txhaws. Cia peb kawm lawv.

Daim ntawv 1, qhov nqi koj tshuav ntawv yuav tsum tau kos npe los ntawm ob ua hauj lwm - tus thawj coj thiab cov thawj ntawm cov accountant ntawm lub tuam txhab. Yog li ntawv pov thawj los ntawm cov correctness ntawm cov ntaub ntawv yog muab los ntawm lub tuam txhab nyob rau hauv tsoom fwv teb chaws Tax Service.

Ua ntej sau qhov nqi koj tshuav koj xav tau kom paub tseeb tias qhov hauj lwm no ib tug daim ntawv 1, pom zoo los ntawm kev txiav txim ntawm lub Ministry ntawm nyiaj txiag № 66n hnub tim Lub Xya hli ntuj 2, 2010, thiab tsis mus rau lwm yam ntaub ntawv.

Thaum npaj lub duas paub hom nqe lus pom zoo ua kev tshuaj nyob rau hauv PBU 4/99, namely ib ntu 4 qhov twg.

Yog hais tias ib lub tuam txhab ua hauj lwm tsis yog thawj zaug xyoo, cov nuj nqis rau ua ntej sij hawm yuav tsum tau qhia nyob rau hauv lub tam sim no daim ntawv qhia. Nyob rau hauv raws li n. 10 PBU 4/99 coj nuj nqis yuav tau tom (yog tias tsim nyog los sib npaug piav).

Yog hais tias ib yam ntawm cov cim qhia tias daim ntawv 1 tsis zoo, lawv yuav tau nkag los ntawm kev siv koov. Tej tseeb tshuav nyiaj li cas los xij kuaj yuav tsum ua raws li nrog rau qhov no txog kev paub.

Thaum muab ib tug tshuav nyiaj li cas nrog rau cov IRS?

Yuav kom muab daim ntawv 1 nyob rau hauv tsoom fwv teb chaws Tax Service, yog yuav tsum tau ua ntej 1 lub Plaub Hlis ntawm lub xyoo nram qab no lub qhia ib. Hnub ntawm kev ua tau zoo ntawm cov nyiaj npaj sau raws nkaus Ii mus rau lub keeb kwm ntawm cov ntaub ntawv los yog lub sij mail kis tau tus mob FTS neeg ua hauj lwm. Txawm li cas los, yog hais tias nws yog tawm, tus hnub ntawm daim ntawv 1 yuav yog tus tom ntej hnub ua hauj lwm. Yog li ntawd, lub npe yuav tsum ib ce muaj zog kho mob thaum noj cov nqe lus tiv thaiv cov kab lus.

Tshuav Sheet nqi

Muab qhov kev tsim nyog hom qhia, raws li peb sau tseg saum toj no - nws yog lub luag hauj lwm ntawm Lavxias teb sab Enterprises, txoj cai. Txawm li cas los, tsis tsuas yog tus FTS tej zaum yuav xav nyob rau hauv tau txais los ntawm lub tuam txhab tus tsim nyog tus xov tooj. Qhov tseeb hais tias cov nuj nqis, tsau nyob rau hauv daim ntawv 1, yuav muab tag nrho lub heev txaus lub tswv yim ntawm yuav ua li cas tej yam uas yog yuav mus nyob rau hauv lub tuam txhab, yuav ua li cas zoo nws ua lag ua luam qauv.

Cov ntaub ntawv no muaj peev xwm yuav pab tau, piv txwv li, rau tub ua lag luam, tshuav nuj tshuav nqi, tej zaum cov neeg koom tes ntawm lub tuam txhab. Nyob rau hauv kev twb kev txuas nrog rau qhov no txaus siab nyob rau hauv raws sij hawm kev npaj ntawm qhov nqi koj tshuav ntawv yuav tsum tau los ua thawj ntawm tag nrho cov tuam txhab kev tswj.