PBU 4/99 "Tauākī Kaute o Organizations": hanganga, ihirangi, tūnga kia me

Kamupene i roto i te mana o te hinonga ture, i runga i te ture Russian, e hiahiatia ana ki te pupuri i ngā pūkete. Ko tētahi o nga mahi ture matua whakahaere i te tikanga - PBU 4/99. He aha e nga ngā? He aha kia te hanganga o ngā tuhinga kaute i roto i runga i te ture e kua whakaritea i roto i tenei mahi normative?

He aha te mea te ture o PBU 4/99?

Whakaaro he puna o te ture hoatu ki te tohanga te Tāhuhu o Order Finance № 43n, i whakaputaina Hōngongoi 6, 1999. whakarōpūtia ana tēnei mahi normative te rite te Ture. Tona ingoa tonu - Kaute Rekureihana "Kaute Organization" (PBU 4/99).

He aha te hiahia mo te puna e tika ana o te ture? tautuhi ana tēnei ture i te hanganga me te mau parau tumu huarahi o te whakahaere pakihi kaute.

Mana whakaaro pā he puna o te ture ki hinonga ture katoa, ki te kahore hoki pareparenga, pera me te kāwanatanga me ngā hanganga terenga. Hoki e kore PBU 4/99 taea te tono, ki te te e tauākī pūtea hangaia e te hinonga mo te whakamahi ā-, i roto i te tikanga ki te whakarato tatauranga pūrongo me te kaute tuhinga mō ngā hinonga pakihi rōpū hiahia i roto i te tikanga e kore e te i whakaritea tika i te Order o te Tāhuhu o Finance № 43n.

e kore e whakamahi i te tuhinga i roto i te pātai i roto i te faaineineraa:

• Pūrongo i hanga hozyaystvuschim kaupapa mō ngā take ā-rite te pai kia rite ki mo te tatauranga haaputuhia e pūtahi;
• ngā mōhiohio rite e te whakahaere pēke, i runga i ngā whakaritenga ture, te kore te kore e whakaratohia ana e te ture motuhake.

Kia kï hoki, e kia whakahaeretia tika nga ture e hāngai ana o te puna kia ki te Tāhuhu o Finance i te tikanga ki te:

• etahi momo o te pūrongo puka, me te aratohu mo ratou;
• ngā tukanga pūrongo motuhake mō pakihi iti, me te NGO;
• te whakatū ture mo te hanganga o ngā pūkete Consolidated, me te tuhinga, ka huri i te mana o te kamupene.

Ko te kupu, ko te täkupu whakaaro - pūkenga, he tika whanui o te puna mana.

Whakaaro he puna o te ture whakau ana te raupapa o ngā whakamāramatanga, o nei ko reira e minaminatia ki te piri ki te hinonga i te hanganga o tauākī.

Whakamāramatanga o PBU 4/99

Kei te korero tatou e pā ana ki te whakamāramatanga o ngā pērā i:

• pūrongo pūtea;
• te rā pūrongo, te wā;
• kaiwhakamahi.

I raro i nga tauākī pūtea, i roto i runga i te tikanga o PBU 4/99, kua matau reira he pūnaha kotahi ā-rangatōpū o mōhiotanga e pā ana ki te tūnga pūtea o te kamupene o, me te i runga i nga hua o te mahi ohaoha o te kamupene, unu ake i runga i te pūtake o te ngā mōhiohio e kua kitea i roto i te kaute.

I raro i te wā pūrongo i roto i PBU 4/99 te tikanga te wā i roto i nei kia te momo e hāngai ana o pūrongo kia whai ahua i roto i te whakahaere. Na roto i te auraa i te rā pūrongo, i tahuri, i te rā e rite ana o i hiahiatia te hinonga kei te ki te whakarato i ngā tauākī.

Ko tētahi atu wā whäkina e te i roto i tenei puna matau - te kaiwhakamahi. I raro i taua tangata ware tūturu whakahaere ranei e te hunga hiahia i roto i te whiwhi mōhiohio e pā ana hinonga pakihi.

Ko te PBU 4/99 "whakahaere pūrongo Kaute" takoto e te hanganga o te tuhinga e hāngai ana o te hinonga, me te te whakaritenga mo reira. Kia titiro tatou ki a ratou.

tauākī Composition

I roto i runga i nga tikanga o PBU 4/99 "Kaute whakahaere pūrongo", umanga i roto i te tauākī pūtea ngā:

• taurite;
• pūrongo, te pupuri hua me te parekura;
• tono motuhake ki te whārangi, me te;
• tuhipoka whakamārama;
• i roto i te wā whakaritea e te ture - te pūrongo a te kaitātari kaute.

I roto i te tahuri, whakaaro whakau ana te puna o te ture i te whānui o ngā whakaritenga mō te pūrongo kaute u ngā. Kia ako tatou ratou.

tuhinga e hiahiatia ana

I roto i te runga i PBU 4/99 "whakahaere pūrongo Kaute", me whakaata tuhinga e hanga inaianei tika me i te tini e hiahiatia ana o māramatanga o te āhua o te mahi, te hua o nga mahi ōhanga o kamupene, ngā i roto i te mahi ōhanga o te kamupene.

Ko te paearu matua mō te faaoti me tika o te pūrongo - tautukunga me ona tikanga, whakaritea whakaritenga e whakaae e te mana mātau. Ki te whakakitea mai te hanganga o nga tuhinga e hāngai ana kore o etahi raraunga, me hanga te kamupene ki te tohu atu pūrongo e hiahiatia ana, whakamārama.

I roto i te take tino PBU 4/99 fa'i tenei tauira, kia afe te kamupene i whakapumautia tikanga, ki te ki tawhā tika whiwhi i te take whāinga e kore e taea.

Ngā mōhiohio ka kohia e te roto i te akoranga o te mahi i runga i te hanganga o ngā tauākī, kia kia kūpapa. Ko tōna tono e kore e whakaawe whakatau i hanga e te tangata mātau i roto i te aro mātai o ngā hua pūtea.

Ko te whakaritenga tino nui ki te tauākī pūtea o te hinonga ture - kia ngā reira tohu e whakaata i te hua o ngā mahi o ona manga katoa, tari māngai, me te tahi atu hanganga, tae atu te hunga e whai pepa toenga motuhake.

Me te kamupene ki te whakarite kia te nui tino o nga tikanga e hāngai ana o Kaute "Organization Kaute" (PBU 4/99), i te mea te hanganga ahu whakamua o te tuhinga, tango ki pūkete te tonu o te hanganga o te puka i roto i i whakaritea tau mō te wā rerekē. Me kia pera tamau Puka o ngā tuhinga e whakamahia ana hei pūtake mō te tuhi ake te whārangi toenga, whakatika nga hua me te parekura, me te oti o ratou puna. E ngohengohe ana ki te huri i roto i te wā rawa ratou. Ka rite ki te kōwhiringa - ki te huri koe i te ahua o te u. Ko te kupu me te rite te whakahaere i ngā whakarerekētanga e tika ana ki te whakatika whakamārama motuhake ki te taurite, me te he pūrongo whakaata painga me te parekura.

pūrongo pūtea, me tona hanganga, me te ihirangi (Rekureihana Kaute PBU 4/99 kei roto i te ture e hāngai ana) kia hanga e tango ki pūkete te tonu o te mahi mō te wā rerekē. I roto i te take o hapanga i waenganui i te tēnā rapunga kaikaute raraunga taea hanga whakatikatikanga tika o ngā tawhā. I roto i tenei take, he tika ngā mōhiohio e pā ana ki reira ki te whakaata, i roto i te tua ki te whārangi toenga me te whakaata i te hua, me te parekura o te hinonga.

He whakaata o te tohu ōhanga i roto i te mau faahitiraa parau: te mita

He he maha o onäianei e tohu warea i te tauākī pūtea o te tohu matua - te whakarato hoki ratou he tuhinga "Kaute Organization" PBU 4/99. Poto e pā ana ki a ratou e te whai ake. Me kitea Tohu o ngā rawa, taunahatanga, hua me utu o te kamupene motuhake, ki te he ratou tino nui mo te aromatawai pono o te āhuatanga i roto i te kamupene. I roto i te tahuri, kia whakaata i enei tohu, i roto i te tua ki te whārangi toenga me, ki te kore e ratou nui ki te aromatawai i te āhua o te mahi.

Pūrongo rā me te tau

I roto i runga ki te puna normative whakaaro i roto i te hanganga o te tuhinga kaute kamupene me kia tiakina i roto i te ngakau e me i titiro te rā whārangi toenga rite te ra maramataka whakamutunga o te wā tēnā. hāngai te tau pūrongo ki te wā i te 1 Kohitātea ki te 31 Hakihea. Ko te tau tuatahi pūrongo mō te whakahaere hou - te wā i te rā o te rēhitatanga o te kamupene tae noa ki 31 Hakihea. Ki te hanga te kamupene i muri Oketopa 1, te tau pūrongo tuatahi, no te hāngai reira ki te wā i te rā o te rēhita i roto i te tinana āhua tae noa ki 31 Hakihea, tau na muri.

Tauākī Kaute: Ētahi whakaritenga

A feruri i te tahi atu whakaritenga nui mō te hanganga o ngā tauākī pūtea o PBU 4/99. Na, kia tuhia te reira e ia o ona wāhanga - te whārangi toenga, me tāpiritanga ki a ratou, te pūrongo a te kaitātari kaute - kia ngā:

• ingoa;
• te rā whārangi toenga te wā mō i whakaratohia pūrongo te ranei;
• ingoa o te kamupene whakarato i te tuhinga;
• ngā mōhiohio e pā ana ki te puka ture o te mahi;
• Hōputu whakaata mahi pūrongo.

Order whakaae nga Rekureihana Kaute "Kaute Organization" PBU 4/99 titau Accountants ki te faaineine i te tuhinga:

• i roto i te Russian;
• tohu whika i roto i moni.

Ka nga pūkete e hāngai ana kia tohu e:

• upoko o te u;
• tino kaikaute atu kaimahi o te whakatinana i mana ki te whakahaere kaute ranei.

hanganga whārangi toenga

Ka riro te reira whai hua ki te ako i te hanganga o e rua ngā tuhinga matua o te tauākī pūtea - whārangi toenga, me te he pūrongo e whakaatu ana hua i te kamupene o me te parekura. tīmata tatou ki te puna tuatahi.

whārangi toenga kei rawa me ngā herenga. Ko te whika hāngai tohu i te āhuatanga ōhanga o te kamupene i te rā whārangi toenga. Ko ngā rawa te kamupene o me taunahatanga e ki kia whakarōpūtia i roto i te wā poto, me te roa. Kei roto te rōpū tuatahi hunga nei roanga e kore nui ake 12 marama. Ki te tuarua - i runga i te anga ke, te hunga e taea te hokona rōpū titauhia i roto i te 12 marama i muri i te hainatanga i te kirimana, me te muri.

hanganga o te pūrongo

Ko te tuhinga tino nui i muri - he pūrongo e whakaatu ana i te mahi o te tauākī whiwhinga. Mā te tenei pūtake e mahia, tua atu i ëtahi, puta whakarōpū i runga i PBU 4/99 "Kaute Organization" kia. Ko te tuhinga i roto i te pātai kia whakaata i te mahi ōhanga o te kamupene i roto i te wā pūrongo. E pā ana whika Key i roto reira, kia ki te moni, me utu e Whakaröpütia rite noa, me ētahi atu.

Notes ki te Ripanga Kaute me

Ko tētahi atu momo nui o puna ngā i roto i ngā tauākī pūtea i te kamupene o - Notes Whakamārama ki te whārangi toenga me tauākī whakaata hua te kamupene o me te parekura. tikanga whakatikatika e hāngai ana e ki whakakitea nga kōrero e pā ana ki ngā kaupapa here kaute i te kamupene o me te hiahia mō te tuku ngä aromatawai pono o tohu pūtea o te kamupene.

Ki te hiahiatia Kōrero whakaata ine i te ture uru kamupene mātanga mātau ina meinga whakapae pūrongo e whakaritea tenei ine. I tua atu, kia whakaata te kamupene nga pānga pūtea o te whakapae ōritengakore ture pule faaineineraa o ngā tauākī pūtea o hinonga.

Addition ki puna pūrongo kia whakaata i te mōhiohio kaute e pā ana hāngai ki te mahi o te whakahaere, a ki te whakaatu ia ratou i roto i te horopaki o te kōrero whakapumautia e te i te kaute. Ko te kupu, hiahia i roto i te whiwhi i te tangata puna āwangawanga kaute, tuatahi, me te tuatahi, i runga i te whakapai ake i te tika o te mōhiohio i runga i te āhuatanga ōhanga o te kamupene.

paearu Essential whakatikatika hāngai ki te PBU 4/99 "Tauākī Kaute o Organizations" - to ratou hanganga ki ture, me ngā ture ā-, ki te hiahiatia i runga i te pūtake o te kaupapa here whakahaere o te kaporeihana. Ki te i tetahi paerewa i financiers ki kia mahue, kia tuhituhia ai i roto i enei tāpiringa. Ko te kupu, e mahara nga tuhinga e hāngai ana ki te kia mārama ki ngā rōpū whai pānga katoa.

Kia kï hoki e taea te tuhinga ture whakaaro hāngai ki atu e whakahaere i tona whakaaro, mo te hinonga. I roto i tenei take, me te financier ki te whai wāhi tere ki puna e hāngai ana o ngā tikanga i roto i te putanga hou, me te ki te kōrero, whakamārama, me te, ki te tika, mahi ture i runga i te whakamahi o te tikanga o enei puna o te ture.