Samfurori balance zanen gado. ciko da Balance Sheet Sample

Mutane da yawa Rasha da kamfanonin da ake bukata domin samar da FTS balance sheet. Wannan daftarin aiki ya ƙunshi Figures nuna da kasuwanci yawa, kudi da kuma wajibobi. Saboda haka, balance sheet - mafi muhimmanci tushen bayanai dake nuna matakin na yi na sha'anin. Ta yaya wannan takarda ya kamata? Yana iya kama samfurori da balance zanen gado?

Mene ne balance sheet?

Don fara, la'akari da wasu ka'idojin al'amurran da suka shafi. Saboda haka, kafin ka gano samfurin balance zanen gado, shi da amfani la'akari da yanayin da wannan sabon abu. Karkashin shawara da kalmar sau da yawa yana nufin hanya na ra'ayoyi da rarrabuwa na bayanai, nuna da dukiya dukiya daga cikin kungiyar a kudi sharuddan.

Balance sheet, kamar yadda mai mulkin, yana da 2 sassan - da dukiya da wajibobi. A farko dukiya nuna rarraba kan tsarin da kuma shiri, a karo na biyu - da aka classified dangane da Madogararsa. Balance takardar da aka bayar a karshen shekara.

Sai na yi balance sheet?

A general hali - wajibi ne. A balance sheet ga Rasha da kamfanonin - da hanya shar'anta a cikin hukuncinSa. A togiya an saita ga IP - a karkashin yanayin kasuwanci lissafin kudi don samun kudin shiga da kuma kashe kudi littattafai. Enterprises rajista a matsayin LLC kamata samar da balance, ko da idan suna aiki tare da USN.

balance sheet format

Shar'ance ayyana key daftarin aiki da wanda kamfanin dole ne bayar da rahoton zuwa lissafin kudi Figures a cikin bangare na jihar - wani nau'i 0710001, m OKUD. Ko kamar yadda aka sau da yawa informally ake magana a kai a matsayin akawu, wani nau'i 1. Balance takardar, wani samfurin na wanda za mu bincika a wannan labarin na iya zama cikakken ko Saukake. Bisa ga abin da sharudda da kamfanin iya zabar na farko ko na biyu bambance-bambancen da balance sheet?

Wanda ya samar da su zabi: full ko Sauki?

Tsananin magana, da zabi ba ya dogara ne a kan fifiko daga cikin kungiyar ta gudanar da arziki na dokokin. Saboda haka, babban abu - na da hakkin ya fassara su, to sai cika a daidai tsari na balance sheet. Hakika, da kamfanin a wani hali na iya zabi wani cikakken makirci na jawo sama da dacewa rahoto irin. Amma aiki da Form 1 a cikin wannan version shi ne halin da incomparably mafi wuya fiye da lokacin da zabar wani Saukake daftarin aiki. Kamfanonin haka zai yiwu su nemi aikin a karo na biyu, mai sauki makirci. Amma domin wannan dole ne su hadu da wani yawan sharudda:

• da rabo daga cikin izini babban birnin kasar na kamfanin, mallakar doka abokai, kada ya wuce 25%.
• A talakawan yawan ma'aikata ga shekara dole ne ba wuce 100 rãyukansu.
• kamfanin kudaden shiga kada ta kasance fiye da miliyan 400 rubles. ga shekara.

Kawai a lokacin da alama maki bisa ga kamfanin iya aika Sauki balance sheet a cikin tarayya Tax Service. Samfurin rahoto cika a cikin wannan format za mu tattauna daga baya. Yanzu mun koyi da ƙayyadaddu shiri na Form 1 a cikin cikakken version. Mun yarda cewa mun yi wani balance sheet ga shekara. A samfurin ciko daidai daftarin aiki ga sauran lokutan (kwata, rabin shekara da kuma watanni 9) zai kullum a halin da irin wannan tsarin.

Bukatun da Balance Sheet

Kafin nazarin ainihin algorithm domin jawo sama da ake bukata rahoto ga FTS, la'akari da wasu doka nuances game da bukatun ga takardun da irin wannan.

Alal misali, mutane da yawa lauyoyi bayar da shawarar kula da wadannan umurni: a cikin balance sheet kamata hada kudi yi, nuna da ayyuka na duk Tsarin doka abokai, ciki har da rassan da ofisoshin wakilci a duk kwaminonin. Wani muhimmin umurni - idan ma'auni na rents Ltd., da Figures nuna a cikin daftarin aiki, da za a amince da a samar da wani babban taro na kamfanin masu. Form 1 dole ne suna goyon bayan da wani rahoto duba idan an bayar da JSC, bankuna ko kamfanonin inshora.

Mu yanzu nazarin cika kwaikwaya daga cikin balance sheet. Bari mu fara da wani makirci abin da ya sa yin amfani da full version of Form 1.

muhimmanci halayen

Saboda haka, shawara na algorithm zama dole ayyuka za ka iya fara tare da wani bayyani na ciko da sosai farko Lines daga cikin daftarin aiki. A cikin BBC na Form 1 dole ne saka da kwanan wata na abun da ke ciki - 31 Disamba na shekara ga wanda da asusun mika wuya. Bayan haka, dole ne ka saka cikakken sunan kamfanin, da ƙayyadaddu daga cikin ayyukan, shari'ance da kuma nau'i na ikon mallakar kungiyar. Wadannan zama dole domin sanin ko naúrar na awo kudi yi. A mafi wani zaɓi - dubu rubles. M zabin dole ne a jaddada. Wajibi ne a saka daidai wurin da m, kazalika da kula da shugabanci na zama dole lambobin.

Mun yarda cewa balance a cikin wannan misali, aka cika a cikin shekara-shekara rahotanni jagorancin sabon kamfanin, aiki kamar LLC da hannu na USN.

Ciko algorithm balance in full: wani kadara

Da farko mu cika da kadara.

Count 1 kamata cika ba duk harkokin kasuwanci - kawai ne ga waɗanda cewa, samar da Bayani rubutu. Saboda haka, yana yiwuwa ya sa a dash. Bayan wannan na farko line. Cika da bukatar sosai a hankali.

A cikin layi gyarawa a 1110 bambanci tsakanin balance - a zare kudi asusu 04 da bashi da asusun 05. Kada ka manta da cewa dabi'u da muka shiga a cikin dubban rubles. Wannan shi ne, idan daidai adadi - 140 000, a kan layi 1110 140 ya rubuta su.

A jere 1150 dole ne ma lissafi da bambanci tsakanin biyu ma'aunan - da zare kudi da asusun 01 da bashi da asusun 02. Hakazalika, a cikin daidai filin a cikin dubban lambobi da aka shiga.

Kirtani 1170 kamata hada da bayanan m zuwa da ma'auni na zare kudi da asusun 58.

A sakin layi na 1100 taƙaice Lines na 1110, 1150 da kuma 1170. Yana da amfani biyu-duba lambobin kafin Bugu da kari.

Next cika line 1210 a wadda ake gyarawa Naira Miliyan Xari da ma'aunan da asusun 10 da kuma 43.

A sakin layi na 1220 gyarawa yawan m zuwa da ma'auni na zare kudi da asusun 19.

A jere 1250 dole ne ya kasance daidai da awo cewa ana lasafta ta ƙara biyu ma'aunan - da zare kudi da asusun 50 da kuma 51.

Bayan haka, mun yi la'akari da karshe adadi da kuma gyara shi a sakin layi na 1200. Don takaice, sabili da haka, da Manuniya a cikin Lines 1210, 1220 da kuma 1250.

Wajibi ne a biyu-duba lambobin hankali da maki 1100 da kuma 1200 - gaskiya cewa cika line 1600 bukatar su jimla.

Ciko algorithm balance a full version: m

Our gaba aiki - to daidai cika fitar da wani alhaki. A da shi, kama da bayanai da cewa yana kunshe ne a cikin kadara gefe na balance sheet (da samfurin ciko algorithm mun yi nazari a sama), da Figures bayyana a cikin dubbai.

A layin 1310 kamata daidai da yawan m da ma'auni na aro asusun 80.

A sakin layi 1360 - daidaita a kan bashi da asusun 82.

A kirtani dole ne dauke da cikin 1370 Figures, daidai adadi ga ma'auni na aro asusun 84 (idan kamfanin yana da wani riba).

Domin yin lissafi da darajar da abu a 1300, shi wajibi ne don takaita sama Lines - 1310, 1360 da kuma 1370.

Bayar da bashi na kamfanin a cikin gajere, da index for 1520 da maki aka lasafta ta ƙara da ma'auni na hudu - a kudi na credits na 60, 62, 69 da kuma 70.

A layin 1500, za ka iya kwafa da dabi'u na abu 1520.

A layin 1700 ana gyarawa lambobin samu a lõkacin Summing da data maki 1300 da kuma 1500.

Sa'an nan za ka iya sa dashes. Bayan da cewa wajibi ne a tabbatar da dabi'u a kan Lines 1600 da kuma 1700. Sun yi zama m. Idan haka ne, sa'an nan da sikẽli da aka sanya nasara.

La'akari da yanzu da cika kwaikwaya daga cikin balance sheet karkashin Saukake form.

Ciko algorithm balance Sauki form: m

A cikin bashi gefe, muna bukatar mu cika 2 (idan ya cancanta, ya kamata a kara da daftarin aiki - domin nuna lambobin) da kuma 3 shafi - akwai za mu gyara Figures.

The line "ri gyarawa dukiya", wanda za a iya sanya wa code 1150, darajar gyarawa dukiya da kamfanin.

Next, cika abu "ko iskar, kudi da kuma sauran dukiya." Mun yarda cewa key na su - dogon lokacin da zuba jari, don haka da kirtani cewa kana so ka sanya cikin code 1170.

A abu "inventories" dole ne saka da lambobi, kama da cewa na rubuce a cikin general sharuddan, a layin 1210. A daidai wannan lokaci shi zai zama wani code for a Sauki daftarin aiki.

A abu "Cash da kuma tsabar kudi equivalents" a gyara dace bayanai da kuma sanya wani code a 1250.

Next, sanya layin "kudi da sauran kadarori" code 1260 da kuma gyara shi da Figures ba kunshe a cikin mafi girma da maki daga cikin Sauki form.

Bayan haka, mun yi la'akari da karshe adadin, wadda za bukatar da za a nuna a cikin line na 1600. Wannan za a iya yi da nadawa Figures ga abubuwa 1150, 1170, 1210, 1250 da kuma 1260.

Yanzu mu je wajibobi.

Sauki form: m

A "Capital, kuma reserves" rubuce Figures nuna da rabo babban birnin kasar, reserves da cikakken albashi. A code kamata dace da index, wanda shi ne mafi girma adadin kudi. Mun yarda cewa shi ke cikakken albashi. Saboda haka, muna assigning wannan layin code 1370.

A na gaba line, wanda kana so ka sanya wani code na 1520, da ke rubuce payables alaka da search lokaci.

Next - la'akari da sakamakon - a sakin layi na 1700. A takaice, sabili da haka, Figures for 1370 da kuma 1520 Lines.

Bayan da cewa wajibi ne a tabbatar da Figures ga abubuwa 1600 da kuma 1700. Idan akai la'akari da cikakken samfurin ciko a cikin nau'i na balance sheet, mu lura da cewa, ya kamata su converge. A irin wannan qa'idar - kuma ga wani Sauki daftarin aiki.

Wannan na iya zama wani samfurin balance sheet na kananan kasuwanci, wanda, daidai da tanadin da doka da hakkin ya yi amfani da mafi sauki version of Form 1. Duk da haka, da Company iya, a da hankali, kuma amfani da full version na daftarin aiki.

Balance a sifili gudun

Sai ya faru da cewa kamfanin yana ƙa'ida rajista a matsayi na shari'a mahaluži, ba su kasance m, don haka da cewa kudi yawa sun bata. Ta yaya ne cika da daidai balance sheet - a sifili? A samfurin algorithm na da shirye-shiryen ne mai sauki. All kana bukatar ka cika a Form 1 a cikin wannan harka - yana da line a 1250 da kuma 1600 a kadara, kazalika da 1300 da kuma 1700 - a kan wajibobi gefe. Sun fi yiwuwa za su shafi m izini babban birnin kasar na kamfanin - 10 dubu rubles .. Hakika, duk da wasu sassa na daftarin aiki - musamman, nuna data game da kamfanin - Tilas a cika a daidai.

Ciko da balance sheet: abin da ya nemi

Mun yi nazarin balance zanen gado na samfurori - cikakken kuma Saukake. Don cika dacewa takardu ne mai sauki, idan damar ne dole asusun inda sikẽli da aka gane. Duk da haka, ko ta yaya ma'ana ko wani samfurin na lissafin kudi balance sheet, shi da amfani la'akari da dama da muhimmanci nuances na ta cika. Bari mu auna su.

Form 1, da balance sheet dole ne a sanya hannu da jami'ai biyu - da darektan da manyan akawu na kamfanin. Kamar haka bokan da daidaitar bayanai bayar da kamfanin a cikin tarayya Tax Service.

Kafin ciko da balance ka bukatar ka tabbatar da cewa aiki ne mai Form 1, ta amince da oda na ma'aikatar kudi № 66n kwanan rana Yuli 2, 2010, da kuma ba su da wani sauran daftarin aiki.

Lokacin da shirya Game da irin maganganun da shawarar shiryar da sharudda wajabta a PBU 4/99, wato wani sashe na 4 da cewa Madogararsa.

Idan wani kamfanin aiki ne ba na farko shekara, da Figures for kafin lokaci ya kamata a bayar da rahoton a halin yanzu rahoton. A daidai da n. 10 PBU 4/99 daidai Figures za a iya gyara (idan ya cancanta daidaita bayani).

Idan wani daga cikin Manuniya a Form 1 korau, ya kamata su shiga ta hanyar yin amfani da baka biyu. Kowane daidai balance zanen gado samfurori dole ne bi da wannan rarrabẽwa.

Lokacin da ya samar da wani ma'auni da IRS?

Don samar da Form 1 a cikin tarayya Tax Service, ake bukata kafin 1 Afrilu na shekara bin rahoton daya. Kwanan wata na wasan kwaikwayon na wajibi yayi dace da asalin da daftarin aiki ko da ainihin mail watsa FTS sandarka. Duk da haka, idan shi ne kashe, ranar Form 1 zai zama na gaba aiki rana. Saboda haka, kamfanonin kamata motsa jiki da kulawa lokacin shan kalamai da jimlolin.

Balance Sheet Darajar

Samar da ya dace da irin rahoto, kamar yadda muka gani a sama - shi ne wajibi na Rasha Enterprises, na dokokin ƙa'idar. Duk da haka, ba kawai da FTS iya zama sha'awar samun daga kamfanin da zama dole lambobi. Gaskiyar cewa Figures, gyarawa a Form 1, zai iya bayar da dukan quite isasshen ra'ayin yadda abubuwa suna faruwa a cikin kamfanin, yadda tasiri ta kasuwanci model.

Wannan bayani zai iya zama da amfani, misali, ga masu zuba jari, bashi, abokan na kamfanin. A dangane da wannan sha'awa a cikin dace shiri na balance sheet ya zama na farko na dukkan kamfanin ta management.