Rahoto lokaci a cikin lissafin

Kalmar "rahoton lokaci" da ake amfani a lissafin kudi da kuma wakiltar da tazarar lokaci wanda a rahoton ya ƙunshi, kuma levied haraji a kan kamfanoni da mutane. Babban reference lokaci ne shekara, matsakaiciyar - watan da kwata. Kamar yadda mai mulkin, duk da rahotanni da kuma shari'a matakan aiwatar a cikin rahoto na shekara. A rahoto na lokaci, wadda ta fara da ƙare 1,01 31,12 kira kalandar rahoto lokaci. Idan ya ke da ciwon guda duration, fara a wani kwanan wata, shi ne kasafin kudi shekara.

Rahoto shekara a Rasha farawa da 1,01, yayin da a wasu kasashen na iya fara da 1,04, 1.07 ko 1.10. Ya ƙare da rahoto ranar, watau. E. A ranar shiri na shekara-shekara rahoton.

Wani lokaci yana yiwuwa don zaɓar shekara-shekara lokacin, farkon da kuma karshen wanda fada a lokacin da low matakin ayyukan for asusun receivable da kaya (ya rage wuya lissafin). A wannan rahoto na lokaci ya yi daidai da na halitta sake zagayowar na tattalin arziki da sha'anin da aka kira na halitta da tattalin arziki shekara.

A cikin rikon kwarya kudi kalamai na da rahoto lokaci ne tazara tsakanin Janairu 1 da kwanan wata a da rikon rahoton, m.

Don kafa a ba kalanda shekara, Enterprises da kuma kungiyoyi a Rasha Federation, na farko rahoto shekara da aka dauke su a rata tsakanin kwanan wata na halitta (jihar rajista kwanan) da kuma ranar da na yanzu shekara 31,12. Idan kungiyar da aka rajista bayan 31 ga watan Oktoba, ranar karshen na farko kasafin kudi shekara ne Disamba 31 daga cikin wadannan shekara.

A cikin hali na tsiyacewa ko reorganization na sha'anin rahoto lokacin da aka dauka a cikin tazara daga 1 ga watan Janairu a wannan shekara har da ranar tsiyacewa (reorganization).

Rikon kwarya lokaci ne kalandar wata ko kwata, da kuma m rahotanni suna harhada. Ga dalilai na haraji wajibobi asusu yawanci daukan wani lokaci daidaita da kalanda shekara (ba domin lokuta idan lissafin an sanya kudi shekara). Canje-canje a cikin rahoto na lokaci ne kawai zai yiwu tare da izini daga cikin haraji gwamnati.

A jawo sama da kudi kalamai amfani da wani ra'ayi kamar da code na rahoto lokaci. Wannan biyu lambar yawan wajaba a musamman shafi cikin lissafin kudi rahoton. Ga wani rahoto na lokaci, da code ne tsananin tsare, kazalika ga daban-daban na rahotanni. A cikakken jerin aka bayar a cikin codebook.

A cewar wannan directory yawan daga 01 zuwa 12 Lambobin ne lokaci daidaita da daidai wata na shekara. 20 - kwata rahoton code daga 21 zuwa 22 - lambobin na kwata rahotanni, bi da bi, 1 zuwa 4 kwata, 31 - code rahoton domin rabin shekara, 33 - 9 months, 34 - domin shekara.

Akwai sauran lambobin da suka dace wasu lokuta. Saboda haka, a cikin 'yan watanni Tattara bayanan rahotanni amfani numerals a cikin kewayon lambobi daga 35 zuwa 46.

Directory ma azurta lokuta na shirye-shiryen da lissafin kudi kalamai a reorganization ko tsiyacewa. Alal misali, yawan 50 a shafi rahoto lokaci code nuna karshe kasafin kudi zamani domin dashi ko reorganization na sha'anin. A wasu lokuta, da reorganization (tsiyacewa) na wadannan shafi:

- Code 51 - Report for 1st kwata.

- 52 - domin rabin shekara.

- 53 - Report ga 9 months.

- 54 - 2Q.

- 55 - domin 3rd kwata.

- 56 - domin 4th kwata na shekara.

Bugu da kari, a shiri na wata-wata rahotanni a game da tsiyacewa ko reorganization na da sha'anin (organization) , da dijital lambobin daga 71 zuwa 82 ga koma cikin rahoton domin watanni, bi da bi, daga watan Janairu zuwa watan Disamba 90 - domin shekara. A cikin wadannan lokuta, da rahotanni na 1st kwata, watanni shida, watanni tara da kuma shekara (t. E. a shiri na rikon kwarya kudi kalamai) ana sa lambobin 91 zuwa 94, bi da bi. 99 Code reference lambobin bayar ga sauran unplanned events.