Intangibles: lokhudza iwo, gulu ndi mlandu

Chosaoneka ndi maso katundu - chuma ichi, chimene alibe maonekedwe thupi, koma zikuoneka kuti mtengo ogwira ntchito zakuthupi. Komanso, iwo, monga mbewu ndi zipangizo, Cholinga chake kupanga phindu mu njira ya ntchito ndalama. Akawunti, gulu la ndalama ndi yosiyana ndi kutolera mfundo za mpumulo wa chuma. Ndi mbali ya chipembedzo chake ndi kapangidwe ka chuma okha yodziwa m'nkhani ino.

wonena za

ndi intangibles chiyani? nkhawa zimene iwo? Novice yowerengera ndithu mliri mafunso ngati amenewa. Ngati chifaniziro cha chuma chenicheni yomweyo ukuonekera, momwe kulingalira chinachake chosiyana?

Tiyeni tione mawu waukulu Buku zikutanthauza gulu la chuma chosaoneka ndi maso. Motero, akuluakulu a gulu ayenera kukumana mfundo zotsatirazi:

• alibe maonekedwe thupi;
• ntchito yopanga ndi kukhazikitsa ndondomeko ya ogwira ntchito kapena zolinga utsogoleri;
• kukhala kumbuyo kwa miyezi 12 kapena kuposa;
• opindulitsa pano kapena nthawi lowonekeratu;
• kukumana malamulo pa Kulemba;
• kuti athe kusintha umwini kwa munthu wina kapena gulu.

The ogwira ntchito chuma chosaoneka ndi maso ntchito kukhala umwini wa iwo.

Gulu la chuma chosaoneka ndi maso ndi mtundu

Ndi kukula kwa luso la sayansi kumawonjezera chiwerengero cha mitundu mitundu sanali malo. Ngakhale zaka khumi zapitazo pano ikukhudzana yekha kukopera, koma tsopano gulu pafupifupi 7 siyana, monga:

1. The kugwiritsa ntchito zinthu zachilengedwe.
2. katundu ufulu.
3. Mayina malonda chikhalidwe (ntchito ya umwini pa, mtundu dzina).
4. katundu mu gawo mafakitale.
5. Copyright.
6. Iye amakondwera nawo.
7. Other chosaoneka ndi maso katundu (makamaka, ena ndalama).

Ziyenera adzanyamula kukumbukira kuti, monga anazindikira chuma chosaoneka ndi maso si zotsatira za kafukufuku ndi ntchito laluntha, ndiponso ufulu wonse kwa ntchito zamitundu yosiyanasiyana.

zotetezedwa zamaphunziro

zotsatira za ntchito aluntha - izo ndi chosaoneka ndi maso katundu. nkhawa zimene iwo? Makamaka chuma kwa setifiketi kapena kukopera. Mu gulu loyamba monga ufulu akuwuka kuchokera kumunda za sayansi ndi zomangamanga. Ali:

• zatsopano;
• mafakitale zitsanzo;
• chitsanzo luso;
• maina ndi zotetezedwa.

Gulu lachiwiri zikuphatikizapo katundu analenga pamaziko a zithunzi cholinga cha wolemba ndi. Njinga ichi, mapulogalamu, zinasokoneza makompyuta, madera Integrated ndiponso zinthu zina.

Chachikulu kusiyana pakati pa mlembi wa setifiketi bwino lagona mu njira ya kuzindikira ake kuti akufanana, mu nkhani iyi chiŵerengero cha mbali lonse. Ngati setifiketi ndi linapereka zoyambitsidwa aliyense, ndipo amateteza ntchitoyo payokha, kukopera chili okha mawonekedwe a Mawu a view zotengera malingaliridwe a eni osiyana pa lingaliro lomwelo.

Mtengo wa bungwe la bungwe lalamulo

Zingatanthauze kuti zinthu zimene zimachitika pakati pa ndalama ndi katundu wa kumalo a ntchito? Nthawi zina, iwo zimaonekera zikuchokera katundu chosaoneka ndi maso. Chakwanira kutsatira zinthu zingapo:

• ndalama ayenera kukhala pa ntchito yokonza zikalata za kulengedwa kwa ogwira ntchito mpaka kulembetsa ake ndi matupi zolimbana;
• zimagwirira ntchito kulipira ntchito alangizi malamulo, ndi alipire wa zolipirira ndalama zina kwa kutseguka kwa bungwe lalamulo;
• ukulu wa mtengo ayenera kukhala mbali ya hayala likulu la gulu.

Ndalama kuti amakwaniritsa izi, tikhoza kukhala m'gulu chuma chosaoneka ndi maso. ndalama zonse zina za kusintha kwa malamulo mlandu, masitampu, zisindikizo ndi zikalata zina amatchedwa ndalama ambiri utsogoleri.

chokomera

Gulu la chuma chosaoneka ndi maso zikuphatikizapo mapangidwe katundu monga akondwera nawo. Amaona Koma ngati ngati pali kugulitsa kumalo a ntchito. Kuyanja kumvetsa kusiyana pakati pa msika ndi phindu buku la kampani zimene zimachitikadi anapeza mbiri (zabwino kapena zoipa). Iwo likukhalira kuti ndikufunitsitsa ali mtengo, kotero anagulitsa, Nagula monga katundu wina aliyense.

Mu nkhani ya mapangidwe ndi mbiri zabwino malonda zikusonyeza kuchuluka zina ankamvetsa kuti linaperekedwa kwa wogulitsa, T. Kwa. M'tsogolo, pamaso chokomera kwa mwini latsopano idzamupindulira zachuma. Zoipa makhalidwe a makampani msika kungabweretse mavuto ndi mavuto, inhibiting ntchito ndi phindu. Izi zimachitika chifukwa cha osauka dongosolo kasamalidwe, kupanda zinachitikira anasonkhanitsa malonda dongosolo, dongosolo malonda, makasitomala ndi ubwenzi ndi zifukwa zina. Zimenezi amachepetsa mtengo wa kumalo a ntchito ndipo amafuna makonzedwe a kuchotsera kwa wogulitsa.

Malamulo amortization mlandu

Kale anapeza kuti chuma ngati chosaoneka ndi maso chawo, kodi zizindikiro zawo zenizeni. Pozindikira kuti chuma adzakhala kuchitiridwa ngati lokhazikika katundu, ayenera kudzifunsa kuti; Kodi depreciated? Nthawi ya chuma chosaoneka ndi maso alibe maonekedwe thupi, iwo mudzavala? Kwenikweni depreciation ndi mu mawonekedwe a obsolescence. Akamaona kuchuluka kwa zopereka zikhazikitsidwe malamulo otsatirawa:

1. Kuti aone ubwino ndi moyo zothandiza katundu chosaoneka ndi maso.
2. Zoopseza apadera ndi ndondomeko kulongosola kuwerengera ndalama ndi imodzi mwa njira zitatu: owongoka mzere, kuchepekela bwino, kupanga.
3. Zopereka anapangidwa kuchokera pa 1 mwezi wotsatira kukhazikitsidwa kwa kulembetsa kalembera wanu.
4. NMA pa mabungwe omwe si a phindu si depreciated.

Kuti kusonkhanitsa kuchuluka kwa anapeza depreciation 05. Awa ntchito ndi kungokhala chete ndalama mlandu: ngongole pali mtengo, ndipo madebiti - kulemba kwambiri. Pamene bwino bwino ngongole ntchito kuwerengetsa zosonyezera IA.

Zochita za njira depreciation

Pali mitundu yosiyanasiyana ya chuma chosaoneka ndi maso amafuna munthu njira kuti kuwunika awo ndi amortization. Owongoka mzere njira ndilopezeka kwa katundu aliyense, kaya moyo wake wofunika, phindu anabweretsa ndi zasungidwa ndi zizindikiro zina. Pa njira zambiri ntchito pa nthawi imene yeniyeni nyengo ntchito sizingatheke, koma akuneneratu kuti tsogolo kuthekera phindu chuma n'zovuta. Dongosololi kumaphatikizapo yunifolomu kufalitsidwa kwa mwezi chiwerengero cha depreciation.

kuchepekela bwino njira ntchito chuma chosaoneka ndi maso, phindu pa amene adzakhala wamkulu kwambiri mu zaka zoyambirira za ntchito. Ndalama anagawira omangidwa, koma sizisintha pa nthawi yomweyo. Kuwerengetsa chinthu mathamangitsidwe ntchito, zomwe ndi Lamulo mfundo mlandu. Chizindikiro cha yotsalira kapena kumsika mtengo kuchulukitsa ndi kachigawo: ndi numerator - chiŵerengero, ndi chimene chachititsa - nthawi yosala ntchito zafotokozeredwa miyezi.

The njira kupanga ndi njira kwambiri kusintha, malingana analandira Zotsatira za chuma. Ndalama mopitirira mogwirizana mwachindunji voliyumu opangidwa / anagulitsa katundu ndi NMA.

The mtengo koyamba chuma chosaoneka ndi maso

Pakuti kukhazikitsidwa kwa kulembetsa katundu n'kofunika kudziwa chimodzimodzi ukulu wa mtengo wake. Komanso zinthu zina zofunika sanali panopa, katundu chosaoneka ndi maso akuzindikiridwa ndi mlandu mtengo wa pachiyambi, kuwululidwa pa tsiku linalake. The zikuchokera kuchuluka zenizeni zimene zinkayenera kuti ntchito pa ulimi kapena kupeza chuma chosaoneka ndi maso monga:

• Nkhani sonyezani, mwachindunji zokhudzana ndi chilengedwe / kugula katundu;
• mtengo ukonde wa kalembera wa.

Pamene pali mavuto potaya kudzikonda anapanga chuma chosaoneka ndi maso ayenera kupanga kusanthula poyerekeza ndi mankhwala ofanana pa msika.

M'tsogolo, kampani ali ndi ufulu kuti adzathe amayang'anitsitsa chuma mogwirizana ndi malangizo a ndondomeko ya ndalama. Pa nkhani ya kuchepetsa mtengo wa kalembera chosaoneka ndi maso chimasintha mtengo koyamba. Kusiyana msika ndi mtengo leni kwalembedwa pa zotsatira ndalama kampani.

The moyo utumiki wa chuma chosaoneka ndi maso

Pambuyo tipeze ndalama koyamba, muyenera kuika moyo zothandiza katundu chosaoneka ndi maso. Adzakhala potengera nthawi ya ufulu chuma umwini wa chuma chosaoneka ndi maso. Nthawi zina zochokera tsiku mwina kubweretsa phindu. Waukulu chuma chosaoneka ndi maso anawagawa m'magulu awiri:

• ndi moyo utumiki chikhalire;
• Amalire-moyo.

Ngati mtundu wachiwiri wa bwino, Ndi bwino kusiya kwa zaka 20. Tanthauzo la moyo utumiki ayenera kukhala ndi maziko Khadili phindu zotheka, T. Kwa. Nthawi ntchito mawerengedwe a depreciation.

Mlandu chuma chosaoneka ndi maso

Kuti kusonkhanitsa ndi grouping zokhudza chuma ichi, chimene alibe maonekedwe thupi, pogwiritsa ntchito nkhani ziwiri: 04 ndi 05. yomalizayi, monga ife tikudziwa kale, analengedwa kuti kudzikundikira depreciation. Mphambu 04 komanso amatenga deta mitundu, ndalama ndi njira zikuchitika ndi NMA. Ndi yogwira kufufuza nkhani, muyezo madebiti kumene munthu amasonyeza mwa mawu ndalama. Komanso, kampani amagwiritsa mlandu 19,2 ndi 48 makhalidwe a VAT ndi kukwaniritsidwa kwa chuma chosaoneka ndi maso.

Choyambilira gulu la mlandu wa chuma chosaoneka ndi maso ndi kukhalabe nkhani mawunikidwe kwa gulu lirilonse kapena yunitsi munthu wa chuma. Mwachitsanzo, mungathe kugwiritsa ntchito zotsatirazi boma nkhani:

• 04,1 "aluntha Katundu".
• 04,2 "The kugwiritsa ntchito subsoil achilengedwe."
• 04,3 "mtsogolo ndalama".
• 04,4 "Chokoma".
• 04,5 "mayina malonda."
• 4.6 "zinthu zina za chuma chosaoneka ndi maso."

Data nkhani mawunikidwe ayenera mmene mawu pachaka chuma (fomu nambala 5) mu chigawo kufotokoza zikuchokera katundu wauzimu.

Makalata ndi nkhani zina

Podziwa kuti chuma chosaoneka ndi maso lokhudza iwo, zikhoza kapadera ndi nkhani zina Malawi adzakhala kucheza kudzera 04. Yachokera pa makhalidwe a nkhani yogwira ntchito madebiti zimaonetsa phwando chuma chosaoneka ndi maso kuti nkhaniyo ndi kugula, kulandira, kugawana. Nkhani zogwirizana ndi 04 ndi 08, 50-52, 55, 75-76, 87-88. Lemba-kuchokera kwa chuma chosaoneka ndi maso pa nkhani zina zapadera, kugulitsa, liquidation, kuwombola kumabweretsa kulowa mu nkhani ngongole 04. Pankhaniyi, pali mogwirizana ndi madebiti nkhani 06, 48, 58, 87.

Mlandu chuma chosaoneka ndi maso revenues

Kuvomereza intangibles - chikalata, potengera zomwe atathana yoperekera katundu. Dongosolo la NMA kusinkhasinkha ndi osiyanasiyana malingana ndi njira yokonza zache;

1. Purchase - kupeza chuma choperekedwa kwa dongosolo pakati pa wogulitsa ndi wogula amalipira. ndalama kukhala mbali ya mtengo koyamba, ali pamodzi nkhani madebiti 08. Pambuyo chuma ndi chosaoneka ndi maso adzakhale okonzeka kutumidwa, deta zalembedwa kuchokera likuvutika Kulumikizana 04 AT 04 Km 08.
2. Tsintho - ndi matanthauzo opindulitsa ndi ofanana kuwombola pakati pa nzika ubale zachuma. ma akawunti chifukwa ntchito AT 08 kt 60/76, amadziwika phwando chuma chosaoneka ndi maso kudzera kukwaniritsidwa kwa wosamalira chipani ena Polankhula. Ngati ndondomeko limodzi ndi surcharge kapena zina ndalama, amasonyeza nkhani madebiti 08. Pambuyo mawerengedwe ndi kuyamba ntchito Kulumikizana ndi lofanana ndi Mfundo yoyamba: AT 04 Km 08. Choka wa chuma chosaoneka ndi maso analemba nkhani ngongole ndi inventories ya katundu ndi zipangizo kapena madebiti nkhani 46, 47 kapena 48.
3. chuma chosaoneka ndi maso akhoza zopezera m'kati kukonza kampani kuchokera oyambitsa lapansi. Chitsanzo cha Kulumikizana ndi motere: AT 04 kt 75,1.
4. Pamene chopereka cha chuma chosaoneka ndi maso mu malo a ndalama kampani amatamanda 87,3 pa mtengo panopa msika pa chuma. Debited ndi 04.
5. Chofunika koposa ndi VAT ndi kusankha, lomwe limapezeka mu nkhani 68 "VAT" ndi 19,2. ndondomeko limodzi ndi kupeza NMA Kulumikizana AT 60/76 19,2 Kr kapena kuthetsa ena nkhani. Pambuyo pa kukhazikitsidwa kwa chuma cha kuchuluka mlandu VAT olembedwa mu pang'onopang'ono ofanana pasanathe miyezi sikisi: AT 68 "VAT" Km 19,2.
6. VAT pa chuma chosaoneka ndi maso anagula mu banja ndi zosowa zina mwa zokolola, taganizirani pang'ono mosiyana. The msonkho aphimbidwa ndi magwero yake ka ndalama: AT 29, 88, 96 Km 19,2.
7. VAT wosamasula anagula katundu chosaoneka ndi maso zosowa za ulimi m'gulu la mtengo woyambirira wa kuchuluka msonkho.

Disposals wa chuma chosaoneka ndi maso mu akawunti

Chuma cha mtundu akhoza deducted pa nkhani mu kukhazikitsa milandu 04, zosadziwika kutengerapo, liquidation kapena redirection likulu la makampani ena. Awa ndi zifukwa kwa kusiya chuma chosaoneka ndi maso. Kaya njira ntchito debiting 48 bilu ndi dongosolo yogwira-chabe. Mu madebiti kuchuluka kwa olembedwa mtengo mbiri ya chuma chosaoneka ndi maso, kuchuluka kwa VAT pa iwo, komanso ndalama nazo. The ngongole mfundo anapeza depreciation, komanso kuchuluka kwa ndalama kuchokera zogulitsa kapena ma benefiti.

Zolowa nkhani 48 kulola kuonetsetsa zotsatira ndalama kwa ndondomekoyi: ndalama mu nkhani ya liwiro owonjezera pa ngongole ya pa zolowa pa madebiti ndi mosemphanitsa. Data thanani nkhani lolingana - 80, 84, 83, 98 (malingana chifukwa cha bwino linanena bungwe NMA).

chuma chosaoneka ndi maso si zofunika kwenikweni kwa bwino kampani kuposa mitundu ina ya chuma sanali panopa. Ndi mtundu wa umwini amakhala ndi mwayi wapadera mu msika wa kampani pa mpikisano.