حسابداری حرفەای | United States America (US)

Create: 2024-02-01 Update: 2024-05-17 13:46:09

⭕️ نحوه محاسبه اندوخته قانونی در شرایطی که شرکت زیان انباشته سنواتی دارد

▫️طبق ماده 140 اصلاحیه قانون تجارت ، یک بیستم سود خالص هر سال باید به عنوان اندوخته قانونی در نظر گرفته شود . ازطرف دیگر ، طبق ماده 238 همان اصلاحیه ، مبنای محاسبه اندوخته قانونی ، سود خالص پس از وضع زیان های وارده در سالهای قبل تعیین شده است . بنابراین ، در شرایطی که شرکت زیان انباشته (سنواتی ) دارد ، تنها ، رقم سود خالص سال جاری نباید مبنای محاسبه اندوخته قانونی قرار گیرد بلکه لازم است جمع زیان سنواتی از رقم سود خالص سال جاری کسر و یک بیستم مازاد محاسبه و به عنوان اندوخته قانونی در نظر گرفته شود .

▫️اندوخته قانونی طبق قانون تجارت باید هر ساله 20/1معادل 5%سود شرکت جهت اندوخته قانونی ذخیره شود تا به 10%سرمایه برسد واین اندوخته اجباری است (در صورت سودده بودن شرکت) ولی اندوخته عمومی و احتیاطی اختیاری وبسته به نظر هیات مدیره میباشد

▫️نکته مهم در خصوص اندوخته قانونی این است که در صورتی که یک واحد تجاری مبلغ اندوخته قانونی خود را از سقف تعیین شده (5 درصد سرمایه) بیشتر در نظر گرفته باشد (مثلا 7 درصد) تحت هیچ عنوان اجازه کاهش مبلغ اندوخته خود را نخواهد داشت-تبصره 2 ماده 158 قانون تجارت((انتقال اندوخته قانونی به سرمایه ممنوع می باشد))

▫️نکته مهم در خصوص اندوخته قانونی این است که در صورتی که یک واحد تجاری مبلغ اندوخته قانونی خود را از سقف تعیین شده (10 درصد سرمایه) بیشتر در نظر گرفته باشد (مثلا 12 درصد) تحت هیچ عنوان اجازه کاهش مبلغ اندوخته خود را نخواهد داشت-تبصره 2 ماده 158 قانون تجارت((انتقال اندوخته قانونی به سرمایه ممنوع می باشد))

▫️در مورد ثبت سودسهام پرداختنی این ثبت حتما" بعد از مصوب شدن مجمع عمومی عادی سالیانه ممکن میباشد و هیئت مدیره حق ندارد قبل از تصویب سود قابل تخصیص به سهامدار را معرفی نماید. ولی تقسیم ده درصد سودخالص پس ازکسر مالیات و اندوخته ها طبق قانون الزامی است.

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⭕️ نحوه محاسبه اندوخته قانونی در شرایطی که شرکت زیان انباشته سنواتی دارد

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