Iyo bixinta saami: dhajiyay

Activity shirkadu wax looga golleeyahay in faa'iido, taasi oo markii dambe ay ahayd in si sax ah loo qaybiyey. Sida caadiga ah, jajab weyn waxaa ka mid ah la geeyo horumarinta dheeraad ah ee wax soo saarka, laakiin waxaan ka hadli doonaa oo ku saabsan sida si ay u hirgeliyaan accrual iyo bixinta saami, taararka, iyo sidoo kale laga fekerayo weyn ee hawlaha xisaabaadka ku saabsan dhaqdhaqaaqa faa'iidooyin, waqtiga iyo qaabka lacag bixinta.

Qaybo iyo saamileyda

Saamiga loo yaqaan share of urur aan faa'iido doon, taas oo waxaa la siiyaa saamileyda ka dib bixinta lacagta loo baahan yahay. E. Si aad u hesho faa'iidada, waa in aad saamiga ah ee shirkadda, in si kale loo dhigo, si ay u leeyihiin Qayb lahaanshaha ganacsiga. Sida caadiga ah, saamiyada ku jira aasaasayaasha shirkadda marxalad ee ay horumarka, raad ujeedada helitaanka dakhliga ka maalgelinta horumarinta ururka lacagaha. saamiga Sharciga waxaa lagu qeexaa sida dakhliga qofka ama saamiga shirkadda helay saami qaybinta faa'iidada (sida saamiyada ku lifaaqan ee caasimada idman), ka harsan tahay ka dib canshuurta. Si aad u codsato ka faa'iidada iyo dakhliga ka soo lacagaha dulsaarka saamiyada doorbiday.

Waa maxay lacagta aan loo arki karaa faa'iidada?

Ha ku dhicin hoosta qeexitaanka "saamiga":

• lacagta saamiyada in habeynta ama badanoo ka mid ah Company, aan ka badnayn size ee ay maal-gashiga ee caasimada share ;

• bixinta, wareejiinta lahaanshaha ama milkiilinimada saamiyada shirkadda saamiyada ee urur la mid ah.

• lacagta shaqaalaha hay'ado si ay u fuliyaan howlaha ay statutory.

Go'aanka ah in aad bixiso saami: kan waxa ay qaadataa?

Sharciga ayaa dhigaya in natiijada hawlgalada sanadka ayaa, shirkadda sheegi karaa faa'iidada, laakiin aan samayn kara. Tani shirkadda xaq, oo uu sharcigu jideeyay. waajibaadka noocan oo kale ah ma bixiyo, iyo go'aanka in ay bixiyaan dakhliga on saamiyada ama jihada faa'iidada ujeedooyin kale la qaatay doonaan kulanka guud ee saamiyada ku. Haddii ay go'aansato in ay ku talaabsato bixinta saami, Board of Directors, ka dib markii si taxadar leh waxaa lagu go'aamiyaa ay size, oo waxaa lagu talineyaa in kulanka guud. Saamilayda la siiyaa xaq u leeyahay inuu aqbalo iyo ansixin xadiga lagu taliyay ee lacagaha ama uu diido, kuna tanaasulaan saamiga waxaa ku dhawaaqay. Xaddi kala duwan ee saami shirka guud ee aan xaq u. In Russia, size ee saamiga ku dhismaa in lacagta qaranka (Ruble) per net share of canshuurta dakhliga shakhsiga ah.

jadwalka bixinta

Ansixiyay xaddiga faa'iido qaybiyeen bixinta saami, shirka guud in uu ku dhawaaqo go'aanka in ay bixiyaan faa'iidooyin badan ogeysiinayaa in dadka ay khusayso.

Sida caadiga ah, dakhliga sida la bixin doonaan lacag, laakiin waxaa jira noocyo of bixinta hantida, taas oo waa in la xusan Xeerka shirkadda.

Shirkadda Joint-stock iyo shirkada xaq u leeyahay in la qaybiyo saami ma aha oo kaliya ee sanadka, laakiin kala bar oo ka mid ah sanad iyo bilood ee. Sharciga ma xaddido muddooyinka lacagta dulsaarka.

Waxaa dhacaya in macaash aan la qaybiyey dhowr sano, aruursaday ceshan account dakhliga (Tirada 84). Mamnuucaan bixinta saami ka mid ah muddooyinka hore si sharci ah aan la aasaasay, sidaas darteed in go'aankan oo ka mid ah Board of Directors iyo ansixinta xiga by shirka Guud waa macquul.

Shirkadda Charter ama kulan ee saamiyada ku qeexay muddo xilligaas oo ay shirkaddu ayaa loo baahan yahay si ay u helaan iyo bixin saami. Haddii muddo-bixinta ee aan la dhigay, ka dibna, by sharciga, waxa aanu ka badnayn 60 maalmood oo ka bilaabmaysa maalinta la qeybiyuhu loo sheegay. In ereyadan saamileyda ah waa in ay helaan dakhligooda mashaqo.

xisaab

Ka dib markii go'aanka in ay bixiyaan faa'iidooyin iyo ansixinta liiska kuwii ay yihiin sabab, shaqo ka bilowdey xisaabeedka cabbudhinayo. qadarka dakhliga waa in si gaar ah wax lacag ah ka qaybgale kasta.

Sida caadiga ah shirkadda charter ka bixisaa xaaladda saamiga qaybinta saamiyada si waafaqsan sharciga lagu dabaqi karo kirjallinen aqoonsiga dakhliga mashaqo in tiro ka qaybgalayaasha. Tirada guud ee macaash, wixii la goostay by go'aanka shirka loo qaybiyo si saamileyda, by boqolleyda kaalin lacagaha caasimada share of qaybgale kasta waa tarmay. Tan iyo saamiga la go'aamiyo inta ay sabab u tahay saamiley ah. faa'iidooyin la socda, iyo fiilooyinka la hoos lagu qeexay doonaa.

canshuurta

Like wax dakhli ah oo kale, saamiga ay sabab u tahay saamileyda, qasab ku ah canshuur. xaddiga canshuurta waxay ku xiran tahay category ee canshuur. Tan iyo bilowgii 2015 xaddiga canshuurta bedelay si weyn. Markii hore, dakhliga saamiga shakhsiyaadka iyo dadka sharci iyo ku nool Russia waxaa lagu canshuuraa at heerka of 9%. Haddaba, heerka canshuurta kordhay 13% iyo faa'iidada ay ku dhawaaqday inay muddo la soo dhaafay la qoro doonaa heerka this.

Qaybo yihiin dadka sharci aan lahayn xaaladda a canshuurta deggan Federation Ruush ah, waxaa lagu canshuuraa heer ah 15% ay noqonayaan ganacsatada gaarka ah - 30%.

Shirkadaha Ruush dhaqmaan sida wakiilada canshuurta iyo guud ahaan wax soodayn iyo canshuuraha kala iibsiga miisaaniyadda laftiisa, oo sidaas daraaddeed saamiyada ku helaan saami horay saafiga ah ee canshuurta.

Terms of kala iibsiga ee canshuurta

Sharcigu waxa uu u baahan yahay wax soodayn iyo kala iibsiga ee canshuurta dakhliga shakhsiga ah aan ka dambayn taariikhda la helo lacag bixinta lacag caddaan ah ama wareejinta lacag xisaabaadka ka qaybgalayaasha, oo ka wakiil ah saamiyada ku ah ama dhinac saddexaad. waraaqaha lacag bixinta The on iibsiga ee canshuurta dakhliga shakhsiga ah waa in sheeg code qoondaynta miisaaniyadda - 18210102010011000110.

Iyo bixinta saami: dhajiyay

Dhammaan macluumaadka ku saabsan lacag iyo dhaqdhaqaaqa lacagaha ee faa'iidada u ururay on dheelitirka ee lacagta lagu xisaabiyo la aasaasay (tirada 75), oo u dhiganta leh xisaabaadka ilaha, hantida, xisaabaadka, cashuur, iwm

Go'aaminta tirada lacagta total loogu tala galay in la siiyo, xisaabiye ka dhigaysa bixinta saami. taararka:

• D / T-84 - K / T 75/2 - in qadarka faa'iidada qaybiyey bixinta saami. xisaabaadka Analytical of saami mashaqo gaar ah ka qaybgale kasta waa liiska magacyada xaddiga ugu wacan lacagta, natiijooyinka of taas oo u dhiganta taararka lambarka xisaabta credit isbeddelkaas 75/2 ku qeexan. Saamilayda iyo ka qaybgalayaasha in saami loo helo in shirkadda shaqeeyaan laga yaabaa, waxaa laga yaabaa in aan la diiwaan gelin ee gobolka ururka, sidaas daraaddeed, waa in si ay u helaan faa'iidooyin siyaabo kala duwan. shaqaalaha dakhliga waxaa lagu tiriyaa in ay tirada xisaabta 70 "Degsiimada leh shaqaale mushaar ah." Dhajinta on bixinta saami ka qaybgalayaasha aasaasaha iyo daneeyayaasha ka shaqeeya shirkadda:

• D / t 75/2 - K / T-70 - in qadarka dakhliga saamiyada, shaqaalaha shirkadda ee.

Tallaabada xigta - mashaqo canshuurta dakhliga. Mashaqo canshuur saami in saamileyda, taararka:

• D / t 75/2 - K / t 68 / faa'iido - mashaqo canshuurta dakhliga on saami ka saamileyda - ururada.

• D / t 75/2 - K / t 68 / god - xaddiga canshuurta ku saabsan faa'iidooyin ah saamileyda - shaqsiyaadka gaarka ah.

• D / t 68- K / T 51 - la account hadda si ay u gudbiyaan lacagta canshuurta laga joojiyey.

Ka qaybgalayaasha oo aan ka shaqayn by shirkadda, bixinta saami (fiilooyin: / t 75/2 - K / T 50, 51) waxaa lagu fuliyaa kaash ama kala iibsiga si xisaabaadka shirkadda xisaabaadka ee saamiyada ku '.

Mararka qaarkood dakhli aan lacag caddaan ah iyo securities, sida qoraalada promissory ee labada dhinac saddexaad, la heli karo in shirkadda. Bedelka biilka - bixinta la mid ah faa'iidada. Dhajinta fikiri howlgalkan waa sida soo socota:

• D / t 75/2 - K / t 91 - wadarta qiimaha wejiga of ammaanka ah.

• D / t 91 - K / T 58/2 - in xaddiga kharashka dhabta ah in lagu lifaaqo iibka ah ee qoraalada promissory, xisaabay inay on account ku 58/2.

• D / T 91 (99) - K / t 99 (91) - qeexay natiijada dhaqaale ka asturidda dokumentiga.

In shirkadaha qaar ka mid ah loo oggol yahay bixinta lahaansho ee faa'iidada. Dhajinta kiiskan waa sida soo socota:

• D / t 75/2 - K / t 90 - wadarta qiimaha iibinta alaabta ama hanti u dhiganta in size ee dakhliga bixin ah.

• D / t 90 - K / t 68 / VAT - eedeeyay VAT on Qiimaha lagu iibiyo alaabta.

• D / t 90 - K / t 41, 43, 20, iyo account kale wax soo saarka - in cadadka qiimaha dhabta ah ee alaabta soo iibsatay, wax soo saarka.

• D / t 90 - K / t 99 - bandhigaan natiijooyinka ka soo harta iibka alaabta ama adeegyada.

Gadidda hantida shirkadda (ma alaabta) ka tarjumaya Dhajinta kale xisaabaadka. Payment of saami:

• D / t 75/2 - K / t 91 - on qiimaha hantida ku salaysan cadadka VAT bixin, saafiga ah ee cashuurta dakhliga laga joojiyey.

• D / t 91 - K / t 68 / VAT - in xaddiga VAT eedeeyay on qiimaha hantida.

• D / t 91 - K / t tirada 01, 08, 10 - in cadadka qiimaha haraaga ah ee hantida wareejiyo.

• D / t 91 - K / t 99 - go'aamiyo qadarka faa'iidada ka soo kala iibsiga hantida.

Kuwani waa entries ee bixinta saami in aasaasaha iyo saamileyda kale ee shirkada.

Subtleties of qeexidda saldhigga canshuurta on nidaam canshuur fududeeyay ah, ka dib markii bixinta saami

In la xidhiidha bixinta saami ka "uproschentsev" su'aasha inta badan soo baxdo: "Ma bixinta saami lagu muujiyay (fiilooyinka muujiyey) iyo suuqa kala iibsiga ee canshuurta dakhliga shakhsiga ah ee salka la canshuuri karo nidaamka canshuurta fududeeyay?" Shirkadaha in hab ah "kharashyada laga jaray dakhliga" fikiraan liis kooban oo kharashka tilmaaman Xeerka cashuuraha. Laakiin faa'iidada mashaqo iyo la siiyo ka qaybgalayaasha, aan ku qeexan waxa ku jira. Sidaa darteed, si loo yareeyo saldhigga canshuurta kharashka iyaga ma awoodo ka. Iyo sida shirkadda socda waajibaadka wakiilka canshuurta, liiska cashuurta, ma ahan nafsadayda, markaas lacagta iga lexejeclaysan, cashuurta dakhliga shakhsiga ah sidoo kale saamayn kuma hoos u saldhigga canshuurta.

Sidaas daraaddeed, qodobkan waxaa ku jira fikradaha aasaasiga ah, sida faa'iidada, isagoo ku tirinaya entries ka tarjumaya xawaalad ay account.