Koena Haumana: An wehewehe leo i ke koena pepa. Kinona, kumu hoʻohālike

Penei e pili ana i ka PBU 4/99 "BU", nā hō'ike i nā waiwai, nā kahe kālā a me ke kālā e ho'onui'ia me nā memo. 'A'ole ka'eneke palekana. 'O ka hō'ailona ho'ākāka i ka waihona'aina he hapa o nā helu makahiki o nā'oihana. Loa'a i loko o ka mo'olelo nā'ike kiko'ī no nā kālā loa'a a me nā kālā.

No ka palapala

'O ka wehewehe'ōlelo he wahi ia o ka hō'ike. 'A'ohe puka i ho'ohui'ia no ka ho'opiha'ana. Ma ke'ano laulā, pono i loko o ka palapala e komo nā'ike e hō'ike ana i ka ho'okō'ia'ana o nā hō'ike i ho'onohonoho'ia. Ho'onohonoho'ia ka leka e pili ana i nā hopena o nā hō'ike kālā a hō'ike i ka'ike e pili ana i nā kumuhana o ka kulekele pili kālā. Ma muli o nā kumuhana i hā'awi'ia, hiki iā'oe ke kahaki i kahi ho'olālā no ka ulu'ana i ka wā e hiki mai ana.

Kūlana

Pono e hō'ike i ka'ike i ka waihona kālā o kahi ke'ena aupuni e hō'ike i kēlā'ikepili:

1. E hā'awi i kahi wehewehe o nā hana nui, a me nā'ano ko'iko'i o ka hana.
2. Hō'ike i nā hō'oia e'ae'ia.
3. E hā'awi i nā'ano ho'ohālikelike o nā wā o kēia manawa a me nā wā.
4. Inā loa'a ke kuhikahi, hā'awi i ka'ike no nā kumu o ka hopena.

'O ke kumu no ka ho'opiha'ana i nā'ikepili kahi waihona palekana. 'O ka wehewehe ho'ākāka i ka waihona palekana he 19 mau paukū. E no'ono'o nui kākou.

Ka'ikepili ho'onohonoho

1. Ke'ano o ka kuleana a me ka inoa o ka hui kānāwai.
2. Helu wahi.
3. Ka helu o nā makahiki o ka po'e limahana ma ka lā hō'ike.
4. 'O ka hui'ana o nā'ōpuni pūnaewele.
5. Nā'ike e pili ana i nā mea ho'okumu.
6. 'O ka nui o ke kālā.
7. Nā'ike e pili ana i nā mea loiloi.
8. Loa'a nā laikini.
9. 'O ke ka'ina hana.
10. Ka nui o nā'auhau i uku'ia i loko o ka makahiki hō'ike.

Nā'ike e pili ana i ka kulekele'ikepili

Hō'ike ka memo i kēia'ikepili:

• Nā rula no ka ho'opa'a inoa'ana i nā waiwai a me nā kuleana;
• Ke kumu a me nā hopena o ka loli o ka loiloi;
• Ka'ikepili e pili ana i nā ho'oponopono pūnaewele no ka makahiki e hiki mai ana;
• Ua hō'ike'ia nā'ikepili pololei.

I ka wehewehe 'ana i kumumanaʻo i ke koena pepa kula i mea ma ka hoʻohui a hoʻopaʻa kālā māmala'ōlelo e hōʻike ana, e like me na nāʻaha hui iho, ka poʻe lālā, i ko lakou wahi, i ka nui o ko lākou mau kumukuai, o ka puu dala o ka waiwai o kela mea keia mea o lakou. 'O nā hopena o kahi ho'ololi pili i ka loiloi e hiki ai ke ho'opili i kahi kūlana kālā a i'ole ka hana'ē a'e o ka hui, e waiwai nui'ia ke kālā.

Ka'ike e pili ana i nā waiwai a me nā kuleana

'O ka wehewehe ho'ākāka i ka pepa kaulike o ka Repubalika o Belarus kahi i loa'a i kēia'ike ma ka OS:

• 'O ka kumu mua a me ka nui o ka hō'aho ho'onui i ka ho'omaka a me ka hopena o ka makahiki;
• Ka wā ho'ohana o ka hale;
• Nā ala e ho'olālā i ka ho'olālā;
• Ka hana a ka loea a me ka OS ma nā hui;
• 'O nā mea waiwai i ka manawa o ka ho'opa'a inoa o ka moku'āina, akā ua ho'ohana'ia;
• Nā kūmole o ka waiwai koho;
• 'O ka nui o ke kahakaha'ana o ka OS, i ho'ololi'ia i nā kālā i mālama'ia.

Ho'okomo'ia ka hō'ailona ho'ākāka i ka pepa palekana ma ka hō'ike'ana i nā'ikepili ma ka IBE:

• Nā'ano no ka ho'ohālikelike'ana i nā ho'opakele;
• E ho'ololi nā hopena o nā'ano;
• Ka nui a me ka ne'e'ana o nā kālā ma lalo o ka hō'ino'ana i nā waiwai.

'Ike'ia nā'ike e pili ana i nā loans, nā loans a me nā kālā:

• Loa'a, kūlana nui, ho'ololi i ka nui o ka aie;
• Nā'ano, ke ko'iko'i o nā bila a me nā palapala i ho'opuka'ia;
• Ka nui o nā kumukū'ai ho'olimalima i komo i loko o nā ho'olālā hana a me ka waiwai o nā waiwai;
• Ka nui o ke kaulike kaulike;
• Nā hana e nānā ai i nā'auwai kālā i kā lākou kū'ai a me nā hopena o ko lākou loli;
• Ka nui, nā'ano o nā palekana, me ke kuleana o ka palekana;
• 'O ka lilo i ho'oili'ia i ka Central Bank a me ka hope loa;
• Ka ho'ohui a me ka ne'e'ana o ka ho'olako no ka hō'ino'ana;
• Ka'ike o nā hō'ai'ē a me nā loans e nānā ana i ka uku.

No nā waiwai a me nā kuleana o nā kālā'ē, hō'ike'ia ka pane:

• e loaa hou mai ana oko ao e pili ana i kālā result kākau paha ano e ae paha;
• 'O ka Bank kālepa'o Rūsia no ka lā hō'ike.

Ka ho'oponopono palekana

Aia kēia māhele i kahi'ike o ka nohona waiwai o ka'oihana. Ho'olālā'ia e like me ke kuhikuhi o Solvency Control of Entities. 'Ike nā māhele i nā'ano like'ole o ka waiwai kālā, ka nui o ke kālā, ka uku waiwai, ke kūlana o ka mālama kālā a me ka ho'omau'ana.

Pono i loko o ka'ānakākihi o ka leka ke ka'ina hana no ka helu'ana i nā mea hō'ailona. E no'ono'o i nā mea nui.

1. o kēiaʻoihana kālā - Hōʻike 'o ka nui o ka'āina-makani hoʻi pōkole-manawa nā kumu'āi'ē. 'O kahi ki'eki'e o ka heluna kuhikuhi e hō'ike i kahi kūlana waiwai kālā pa'a:

Km = A2: (P5 -'ao'ao 640), ma hea:

• 'O A2 ka hopena o ka māhele'elua o ka waihona waiwai (p. 290);
• 'O ka P2 ka hopena o ka pauku 5 o ke kuleana (p. 690).

2. ka nui o ka hō'ailona no ka ho'olilo'ana i nā waiwai - e hō'ike ana i kahi mahele o ka JSC i kūkulu'ia ma muli o ka lilo o ka waihona kālā:

K ao = (P3 + p. 640-A1): A2, ma hea:

• P3 - ka māhele'ekolu o ke kuleana (p. 490);
• 'O ka A1 ka māhele mua loa ('ao'ao 290).

3. ka palena o ka mālama mālama kālā - e hō'ike ana i ka hiki i ka hui e ho'oholo i nā kuleana ma hope o ke kū'ai'ana i nā waiwai:

К кз = (П4 + (П2 -'Ao'ao 640)): ВБ, kahi:

• P4 - ka nui o nā māhele 4 o ke kuleana (p. 590);
• 'O ka WB ke kālā kaulike (p. 300).

Kūkulu'ia ka hui kūpono'ole inā ma loko o 4 mau wahi i hō'ike'ole'ia ai ka ho'ona'auao kūpono'ole o ka pepa palekana, e like me ka'ike'ia'ana e ka waiwai o ka ratio o ka hō'ai'ē ma kahi ki'eki'e o 0.85.

4. Hō'ike ka helu kuhihewa i ka nui o nā loans no ka wā pōkole i hiki i kahi enterprise ke uku aku i ka manawa o ka hō'ike'ana:

A me pl = (nā hope o ka wā lō'ihi - ka lō'ihi lō'ihi): ke kālā kaulike.

Ka'ikepili no nā loa'a a me nā lilo

'O kēia māhele e hō'ike i nā'ike e pili ana i nā kumukū'ai kū'ai a me ke kūlana'āina o ke kū'ai kū'ai'ana i nā maketi, ka papahana o nā koina, ka loa'a o nā mālama no nā uku e hiki mai ana, ka hanana o nā waiwai a me nā lilo'ē a'e, nā mea pilikia. Ma ke'ano'oko'a, ho'olako'ia nā'ike ma nā'aelike e hā'awi ana i nā'ano uku uku'ole: ko lākou helu, ka'ana o nā loa'a, nā'ano no ka ho'oholo'ana i ka waiwai o nā waiwai i ho'oili'ia.

Nā helu'oi aku

'O ka'ao'ao ma'amau o ka pane ho'ākāka i ka waihona palekana kahi i loko o kahi:

• Ka berena o ke kū'ai kū'ai'akike, ka loa'a o nā'oihana kū'ai;
• Ka helu inoa'ana o ka ho'omohala ma ka mākeke;
• Ka pae o nā hō'ailona hana;
• Ka lawelawe o ka ho'ohana waiwai.

Ho'ololi o nā koena

Inā ka hoike mai i ka manawa i ua he reorganization o ka hana, e komo kēia mauʻikepili ma ke koena pepa. Pono i loko o ka pane ho'onā i ka pepa palekana nā'ike e pili ana i nā kumu a me ka nui o nā loli. Ua ho'opiha'ia ho'i kēia māhele inā ho'ololi'ia nā'ikepili i ka ho'omaka'ana o ka makahiki.

Nā po'e i pili

'O ka ho'omākaukau'ana i kahi hō'ike ho'ākāka i ka waihona palekana e ho'olako ana i ka hō'ike'ike o ka'ike e pili ana i ke ola o nā lālā, nā mea ho'okumu a me nā mea kuleana:

• 'O kā lākou papa inoa;
• 'O ke'ano o ka pilina;
• Nā kumu no ka nānā'ana i nā mea pili;
• Nā'ano o nā hana a me nā'ano no ka ho'oholo'ana i nā kumukū'ai no lākou;
• Ka'ana o nā kuleana kuleana.

Nā hana

'O kēia māhele e hō'ike i nā'ike e pili ana i nā kuleana a me nā kuleana o ke kānāwai, ka nui a me ka nui o ka palena i kūkulu'ia.

Ka'ikepili no nā hana hana

1. Ka nui o nā'aelike pa'a.
2. Nń Pahuhopu o ka hana.
3. Ka nui o ka waihona.
4. 'O ke kumukū'ai o ka waiwai a me nā aie, nā uku a nāle paha no ka makahiki i kēia manawa.
5. Ka'ike e pili ana i nā waiwai i ho'ohana'ia a me nā hana pū'ana.

'Ike'ike

'O ka palapala o ka pane ho'ākāka i ka waihona kālā no ka FSS e hō'ike ana i ka noho'ana o kahi paukū e hō'ike'ia ai nā'ike o nā hui a me nā uniona - inā'a'ole i hō'ike'ia nā palapala kālā i ka'ike o nā'ikepili helu e like me:

• Ka papa inoa o nā'āpana;
• Ka loa'a kālā;
• Ka hopena a maika'i paha;
• ka e hali ana i ka nui o ka waiwai, nā kumu'āi'ē, kapikala waihona kālā ma ka pae'ōnaehana waiwai a me ka intangible waiwai;
• Ka nui o ka ho'olālā;
• Kōkua i ka uku waiwai o nā lālā;
• Ka nui o nā ho'olālā'ana i nā hana like.

Nā mea i hana ma hope o ka pūnaewele hō'ulu'ulu lā

'O kēia māhele e hō'ike ana i nā'ike e pili ana i nā hana o ka ho'olālā waiwai, a ua ikaika ka hopena o ka waiwai o nā waiwai a me nā aie. Pono e hō'ike i ka piha. Mai hō'ike i ka'ikepili hiki ke ho'opili i ka ho'oholo o nā mea ho'ohana i nā'ike kālā. Kākau'ia nā mea i loko o ka leka, akā,'a'ole i hana'ia nā loli i loko o ka hō'ike. Pono e kākau i ka hō'oia o nā hopena o nā kumukū'ai a i hō'ike'ia he hiki'ole ke hana pēlā.

Hiki i kekahi kope o ka pane ho'ākāka i ka pepa kaulike ke komo i kēia mau mea:

• Ho'ōkāka i ka mea nāna i'ai'ē i ka mea aie;
• 'O ka ho'ohālikelike i ka waiwai o nā waiwai, a'o ka hopena o ka hopena, hō'oia i ka loli i ko lākou waiwai;
• Ka loa'a'ana o nā'ikepili no ke kūlana kālā o kahi lālā i ho'opuka'ia kona mau palekana ma ke kū'ai'ana;
• Ka kū'ai'ana i nā lā'au ma kahi kumukū'ai kaona;
• Ka ho'olaha'ana i nā'āpana;
• Ho'olimalima hou i nā koi a ka 'inikua kālā;
• Ke kāko'o'ana i kahi mana'o ho'okolokolo e pono ai ke kūkulu'ana i kahi lahui;
• Ho'olahui hou, kūkulu hou'ia o ka hui;
• Ka ho'oholo 'ana i ka ho'opuka' ana o nā palekana;
• Ka hana i pili i ke kū'ai a me ke kū'ai'ana o ka OS;
• 'O ke ahi, kahi pilikia kū i ka hopena i hopena ai i ka hapa o nā waiwai;
• Ka ha'alele'ana i nā'oihana nui;
• Ka emi o ke kumukū'ai o OS;
• Nā hana a nā luna aupuni;
• 'O nā loli i hiki'ole ke ho'ololi'ia i nā kumukū'ai kū'ai, nā kumukū'ai waiwai.

Kāko'o'āina

'O kekahi hō'ailona ho'ākāka i ka waihona waihona o kahi kula ho'ona'auao a me nā hui'ē a'e i loa'a ka kōkua mai ka ho'olālā kālā e loa'a i nā'ike e pili ana i:

• Kaha a me ka nui o nā kālā a me nā hō'ai'ē kālā;
• Ka ho'ohana pa'a'ana i nā kumuwaiwai kālā;
• Nā hana kūpono'ole no ka hā'awi'ana i nā kālā a me nā kuleana e pili ana.

Nā kuhikuhi'āina

'O kahi hi'ohi'ona o ka hō'ailona ho'ākāka i ka'eneke kūpono o nā'oihana nona nā hana i'oi aku ka'ino'ino i ka'oko'a mai ka palapala kiko'ī. Eia hou, ua palapala ia:

• Hō'ike ka'ikepili i ke ki'eki'e o ka hopena (ka ha'alele'ana, ka'ona);

• Ka'ike e pili ana i ka ho'oulu'āina;

• Ka'ikepili no nā koina no ka palekana.

Nā'ike e pili ana iā JSC

'O kahi hi'ohi'ona o ka hō'ike ho'ākāka i ka pepa palekana, i hō'ike'ia ma lalo nei, aia i loko o ia mau'ike e pili ana i ke Central Bank:

• Ka nui o nā ho'opuka i ho'opuka'ia a uku'ia, ko lākou inoa koho;
• Nā hā'ina kū'ai i ka ho'omaka a me ka hopena o ka manawa;
• Ka nui o nā palekana i mālama'ia e ka AO a me kona mau lālā;
• Loa'a o nā mālama a me nā kumu o kā lākou hana'ana.

No nā hō'ike hou, e hō'ike'ia kēia mau mea:

• Ke kumu o ka ho'oku'u'ana;
• Lā;
• Nā kūlana o ka ho'okō;
• Ka nui o nā kumukū'ai i ho'opuka'ia;
• 'O ka nui o nā loa'a mai kahi ho'okomo.

Mahele 17

Hō'ike kēia mea i ka'ikepili i koi'ia e PBU 18/02:

• Nā uku ho'olimalima (kālā loa'a) no ka NPP;

• 'O nā'oko'a i ho'ololi i ka nui o ka'auhau;

• PNO, IT, IT;

• Nā kumu no nā loli o nā uku auhau;

• 'O ka nui o IT a me OHA, i kākau'ia ma ka pili'ana i ka ho'oku'u o ka OS.

Ho'opau i nā hana

Inā hui ka hui i ka wā ho'olālā, ua waiho'ia ka pepa palekana hope loa i ka FTS. Aia ka'ike wehewehe i ka waihona waihona i nā'ike e like me kēia:

• Ka wehewehe o ka hana i ho'oholo 'ia;

• Ka lā o ka pau'ana o ka hana;

• 'O ka waiwai o ka waiwai a me nā kuleana e ho'omaha loa;

• Ka ho'oikaika'ana i nā kālā i ka manawa o kēia manawa, ka ho'olālā a me nā hana kālā;

• 'O ka nui o nā uku, nā lilo, nā waiwai, nā poho ma mua o ka'auhau, i loa'a iā NPP;

• 'O ka ho'ohemo'ana i ka ho'oholo wai.

Nā hō'ike'ē a'e

'A'ole i nui ka nui o lākou, akā,'a'ole kūpono e kāpae iā lākou:

• Ka pono o nā waiwai;

• Ke kulekele kālā, hō'ole kālā;

• Ka'ike e pili ana i ka waiwai i ho'oili'ia a loa'a no ka ho'oponopono.

He lā'ana o ka hō'ailona ho'ākāka i ka pepa kaulike

Nā ho'ākāka'ana i ka pū'ulu palekana o JSC "Organization" no 2015:

1. ka'ike nui

'O ka hui hui hui "Hui" ua ho'opa'a inoa'ia e ka Inspectorate o ka'auhau'auhau'auhau o ka Federal No. No. 5 ma St. Petersburg i ka'Okakopa 28, 2010. (Eia ka paepae, TIN, palapala hō'ailona palapala inoa, address.)

Koena pepa e holo pololei mai ma ka e like me ka helu mahina a me ka hōʻike 'ana no nā lula (IFRS).

'O ka waihona kālā kānāwai: 2 miliona ('elua miliona) mau'āpana.

Ka nui o nā'āpana ma'amau: 1,000 mau'āpana me kahi waiwai o 2,000 ('elua tausani) kuba.

'O ke'ano nui o ka hana: hana hana waiū (OKVED 15.50).

Ka hui'ana o nā mea nāna i ho'okumu:

Ivanov Andrey Sergeevich - he lālā o ka Papa Ho'ona'auao;

'O'Averin Stepan Pavlovich he lālā o ka Papa Ho'okele.

2. Nānā o ke kulekele ho'oponopono

Papa Hanohano ma ka helu mahina pilikino E pili helu 158 i kakauinoaia e ka mea kuhikuhi 25/12/2013 i (pokole hōʻike i ka pilikia: pehea e ho omaulia depreciation, kumukuai o nā kumu'āi'ē a me ka waiwai, a pela aku ..).

3. Ka ho'olālā palekana (ke hō'ike'ia ke kaulike pono o kēlā me kēia laina kaulike a ho'ololi i nā hō'ailona).

4. Ka ho'oili'ana i nā waiwai ('o ka waiwai o ka waiwai e ho'opili'ia me ka waiwai).

5. Ka hō'oia'ana o nā hō'ai'ē kālā (ka waiwai, ka waiwai, ka palekana o nā lā'au, ke kūlana o ka mālama kālā, a me nā mea'ē a'e).

6. ka ho'ohui'ana o ka OS (miliona mau māla.) - No ka maika'i, e hō'ike mākou i ke'ano o ka papa.

Inoa	Nā kumu kumu	Ka hō'aho kālā kālā	'Ohi kālā
Kūlana'āina	1.25		1.25
Nā Hale	58.3	6.9	51.4
Nā ka'a	1.3	0.4	0,9
lako a	32,6	4,9	27,7
mo'olako	0,4	0,07	0,33

7. nā kumu'āi'ē, a me ke koe

Ma 31.12.2015 Ua hanaia i kaʻai no ka hoomaha uku i loko o ka nui o 1.5 miliona rubles, ka helu o nā lā -, 66, hoʻohana no ka makahiki - 2016. Io no ka kanalua aie ua hana i loko o ka nui o ka hamo i 1.687.000. aie i ke alo o ke poʻokela a me ka ole, e makaʻuʻole aie o ka "hana". Io no ka diminution ma ka waiwai o inventories mea,ʻaʻole no ka mea, aole mea i na hoailona o ka hoʻopilikia.

8. Mai hooikaika a Uku

no ka December 2015, hana arrears o 1.79 miliona rubles. Kaula au - 01/15/16, i ka huli ana, - 24.99%, ka helu helu - 166 kanaka. Ka awelika malama uku - 20 765 rubles.

9. puka a loaa lako polokalamu (hōʻike? Ueo).

03/20/2016

Ka luna hoʻokele o ka "Organization" PUlima

ka hopena

E like me ka hopena o ka 'alemanaka makahiki i ke koena pepa No ka mea Pekelala auhau Service. I ka wehewehe 'ana i kumumanaʻo i ke koena pepa e holo ana i loko o kekahi palapala. Ua hiki ke komo papa a me nńnń. Ua 'oi aku kaʻano o ka' ike piha mai i ka helu mahina kūkulu 'ia i ka i ka ho omaulia ana o kālā nā hoailona. Na ka papa kuhikuhiE koi - 'ike pono e pololei a me ka pono i ka mea hoʻohana.