Kulemba utalembedwa-offs wa chuma lokhazikika. Act pa Kulipira

mlandu Ofunika ikuchitika chifukwa cha 01. Izi zikugwirizana ndi kulekana kwa zinthu zimenezi mu malo (yopuma) opareshoni, mogwirizana kutha, tsankho kuvunda, kuteteza, retrofit, Sinthani, kukhazikitsanso, ndi zina zotero.

General gulu

Malinga ndi ufulu alipo kuti zinthu Os angathe kugawidwa:

1. Kukhala ogwira ntchito monga katundu.
2. Ili pa kayendetsedwe ntchito ya anasamutsa ntchito zosadziwika, kulamulira zachuma.
3. Analandira mu kubwereketsa, kubwereka.

akawunti

Ndondomeko chipembedzo chake ndi kusinkhasinkha nkhani za malonda sanali phindu ndi malonda (kupatulapo mabanki ndi ena omwe si banki mabungwe ena azachuma, makampani amene ndalama ku bajeti), komanso amalonda munthu okhazikika malangizo apadera. madalitso ake ndi ovomerezedwa ndi unduna wa Finance Watsimikiza. Kuchokera pa malangizo awa, ndipo mfundo zina makampani ndi malamulo a gulu ayenera kukhala zochita zawo m'deralo pofuna ulamuliro pa ntchito ndi kutenga nkhani ya opaleshoni dongosolo. sheya awa wobvomerezeka, makamaka:

1. Mitundu ya mlandu chachikulu. Iwo Kulemba pa lemba-kuchokera kwa chuma mapulani ndalama, gulu mkati. Mitundu ya malamulo mlandu chachikulu anapereka sheya zolowa, ndi luso mudziwe processing.
2. Mndandanda wa akuluakulu a ogwira ntchito, ndilo udindo gululi, disposals, revenues opaleshoni.
3. Dongosolo la ulamuliro pa chitetezo ndi mulingo woyenera (zomveka) ntchito njira zofunika kumalo a ntchito.

Zolinga za akawunti

Akukonzekera kusuntha Os amapereka:

1. Yoyenera zolembedwa za lemba-kuchokera kwa chuma mapulani revenues awo ndi kusamutsidwa mkati.
2. ndalama mapangidwe zokhudzana ndi kukhazikitsidwa kwa chuma cha kuzindikira Os.
3. Panthawi yake ndi zonse kusonyeza depreciation zinthu.
4. Odalirika kuona zotsatira za malonda ndi zina kutaya Os.
5. A kuwerengetsa zonse za ndalama kuti imakhudzana ndi okhutira ndi khalidwe la mitundu yosiyanasiyana ya maofesi kukonza.
6. Khama la kukhazikitsa ndalama wamakono, tsankho liquidation, kukhazikitsanso, kutsiriza ndi akuphunzitsa Os.
7. Control pa Teteza katundu amene analandira kwa ndalama.
8. Information chofunika kuti kuwuluridwa malipoti pa Os.
9. Akuchita kusanthula zomera ndi zida.

tsatanetsatane

Monga mlandu wagawo ya opaleshoni dongosolo amachita kufufuza katunduyo. Iwo amapita ndi Chalk onse ndi ZOWONJEZERA, kapena kukhala amapanga osiyana nkhani. Chinthu Os akhoza kukhala gulu la makhalidwe palokha, amene anapereka mu chidutswa chimodzi ndipo anafuna kuti aphedwe ntchito yeniyeni. Wakutali zovuta kungakhale mu mawonekedwe a nkhani imodzi kapena zambiri ndi Chalk wamba ndi zipangizo, kasamalidwe kapena iwo wokwera pa maziko wamba. Chifukwa mbali structural aliyense mchitidwe akhoza ntchito monga gulu basi, osati yekha. Mwachitsanzo, mu mtengo galimoto zikuphatikizapo mtengo wa gudumu yopuma ndi tayala kamera ndi ya zipangizo.

likulu ndalama

Pamene alipo zikuchokera mbali chinthu ndi zolimbana zosiyanasiyana moyo zothandiza ntchito kapena utumiki, iwo nkhani ngati osiyana kufufuza katunduyo. Mwachitsanzo, ndalama likulu ku ziwembu dziko malo kwakukulu kusintha (ulimi wothirira, ngalande ndi zinthu zina reclamation) ndi m'madzi, chuma mchere ndi zinthu zina zachilengedwe adzakhala nkhani payokha. Atuluka kusintha udindo wa gawo ili umwini wa kumalo a ntchito, zinalembedwa monga mbali ya chinthu chimene akhala akuyendera. Capex mu lendi Os nkhani ngati ndalama pamene contractual malipiro pangano ndi kuonedwa kuti chuma cha lendi lapansi. Chinthu, amene wokwatibwa ndi magulu awiri kapena kuposa nthawi yomweyo, zimaonekera malinga ndi magawo a.

Chofunikanso

malonda zonse zokhudza kusamutsidwa mkati, polandirira msonkho kapena kutaya Os ayenera mwamsanga olembedwa nkhani kulongosola. Ndi Mfundo za opaleshoni ndi mchitidwe chachikulu (kuti thanani chuma mapulani chiphaso kapena kuwatuma pa pepala). Malinga ndi wotuluka izi idzachitike mlandu Os.

Features pepala kujambula

Akuphedwa utalembedwa-offs wa chuma atathana ikuchitika zoletsedwa ndi malamulo makampani. malamulo komanso mu malangizo tatchulawa. Lamulo kwa Utumiki wa Finance komanso wovomerezeka mawonekedwe logwirizana la lemba-offs wa chuma lokhazikika. Iwo ayenera kudzazidwa ndi mfundo moyenera anakhazikitsa. Makamaka, chitsanzo cha kuchita kusayembekeza wa chuma atathana lili minda alowe mfundo zonse zofunika. Mutayankha pepala ayenera yolembedwa ndi akuluakulu okalamba. Act pa Kulipira chuma atathana akhoza kusungidwa mu mawonekedwe a pakompyuta kapena pepala.

chiwerengero kufufuza

Iye amagwira ntchito iliyonse Os chinthu, kaya ndi ntchito (mu utumiki), kokhazikika kapena kutumizidwa m'dera limeneli. Izi ndi kuonetsetsa ulamuliro pa chitetezo ndi gulu la mlandu pa chuma. chiwerengero kufufuza anatumizidwa ku dipatimenti mlandu pa nthawi ya kukhazikitsidwa kwa chinthu mlandu wa. Ngati chinthu ali zidutswa zingapo ndi moyo osiyana zothandiza ndipo ananena osiyana, mbali ndi nkhani kufufuza wanu. chiwerengero. Chinthu akhoza zigwirizana zinthu zosiyanasiyana amene anakhala okwana nthawi ya opaleshoni. Mu nkhani iyi, akapatsidwa angapo. Nambala anatumizidwa akudikira ndi chinthu nthawi yogona nthawi yake mu ogwira ntchito onse. chiwerengero kufufuza anapuma Os sangathe zingafunike kuti adzathe kulowa kwa zaka zisanu chaka chotsatira ndipo kenako, pamene mchitidwewo anali ovomerezeka ndi Kulipira lapansi.

Kutaya katundu: kufotokoza mwachidule

Kukonza kayendedwe ka chuma anatsegula wapadera chifukwa utalembedwa-offs wa chuma lokhazikika kwa MF. 01. The malamulo inakhazikitsa milandu kumene kungakhale outflow ya opaleshoni dongosolo. Chifukwa Kulipira kalembera amodzi awa:

1. Kuvala.
2. Chopereka.
3. Sale.
4. Full kapena tsankho liquidation.
5. Ngozi, masoka achilengedwe kapena vuto lina ngozi amene wachititsa wotsatira ntchito n'zosatheka kosathandiza kuchira.

kulunjika

Kuchuluka kwa utalembedwa-offs wa chuma anakonza mwambo chogulitsa ali poyamba anayeza monga mgwirizano, monga pepala, wasenza ndi malangizo mosavomerezeka. Pamene ndalama za opaleshoni dongosolo mwa makampani a mtundu womwewo wa umwini yotsalira mtengo (m'malo ndalama zochepa depreciation) ndi ndalama HIV ndi chigamulo cha mwini zokhudzana ndi ndalama si opaleshoni. Lembani-kuchokera kwa chuma atathana a boma ndi katundu analonjeza Kugawilidwa kwanthaka ndalama kwa ndalama ukuwonjezeka nkhani ndi gulu la zinthu. Ndalama ndi phindu pa nazo akuzindikiridwa si opaleshoni kapena kugwira ntchito mu nyengo malipoti amene akutumikira. Mtengo wa deducted ku pepala bwino.

mlandu pantchito

Pali dongosolo yeniyeni ya lemba-kuchokera kwa chuma lokhazikika. Kutaya ukugwira ntchito chifukwa cha kuwombola, malonda, kupanga thumba mosavomerezeka, ndipo nthawi zina zolamulidzwazo potsata mwambo malinga ndi mgwirizano. Pamene limachokera debiting kwa kalembera amodzi (Handover). Komanso, wodzazidwa waybill (wavomerezedwa ndi unduna wa Finance wa nyemba ake). Debiting ndalama kudzazidwa waukulu TTN-1 nazo, ngati Os ndi anawamvera ntchito zoyendera a. Pa nazo akhoza kukopedwa pa waybill ndi lolemba tchuthi chuma mu mawonekedwe TN-2. Komanso linavomereza chigamulo cha Utumiki wa Finance ndiponso malinga ndi malamulo, limodzi ndi kalata pa Kulipira, ngati muyenda Os si ntchito zoyendera (mwachitsanzo, kusiya mwina kuchitidwa ndi positi).

Ndondomeko ya lemba-kuchokera kwa chuma atathana

Kutaya Os poyamba anazindikira mwa zolembedwa zogwirizana. Pa mfundo imeneyi, waba tikaona mtengo yotsalira ya zinthu. Makamaka, zolembedwa za lemba-kuchokera kwa chuma atathana motere:

The madebiti cq. 01, subsch. "The kutaya Os" ndi ngongole ya MF. 01 ikuchitika kuchotsa m'malo a (pachiyambi) mtengo.

The madebiti cq. 02 "OC Amortization" ndi ngongole ya MF. 01, subsch. "The nazo ya opaleshoni dongosolo 'ndiposo kuchuluka kwa anapeza depreciation.

mtengo yotsalira

Iwo anazindikira, timauza-mzere maziko kwa kusinthasintha bwino bar. Makamaka mbiri zotsatirazi anapangidwa:

1. Mu madebiti ndi. 91 - pa Os, kudzipatula chifukwa cha kulowa thumba mosavomerezeka monga chopereka, kuwombola, malonda. The chifukwa cha kulipira kulongosola a nyumba ndi katundu wina, imfa imene kuchuluka zalembedwa kumapeto kwa chaka pa nkhani kutali-bwino pepala sali m'gulu ndalama opaleshoni. phindu zalembedwa pa madebiti cq. 83 "ndalama zoonjezera" m'makalata ndi ngongole cq. 01.
2. The madebiti cq. 94 - pa Os kudzipatula chifukwa kuchepa, umene wapezeka pa zochuluka, kapena njira zina.
3. The madebiti cq. 92 "Malipiro Non-opaleshoni ndalama" - ndi ndalama, koma kwa anasamutsidwa zinthu m'gulu la mwini, ngati iye walemba ndi kuti Kulipira kapena kutaya ovomerezeka thupi. Mu mzere womwewo amasonyeza mtengo opaleshoni, anapuma chifukwa liquidation wa ngozi, imfa chifukwa masoka achilengedwe ndi ngozi zina.
4. The madebiti cq. 83 "ndalama zoonjezera" - ndi ndalama za mabungwe opaleshoni ya mwini malinga ndi chigamulo cha mwini kapena yunitsi wake udindo, komanso zinthu zimene mu boma chuma pakati pa Boma Unitary ogwira ntchito za chisankho cha mwini kapena thupi ovomerezeka ndi iye.
5. The madebiti cq. 79 "Ntchito kwapakati pa-kudula" - mu ndimakokedwe palokha (osiyana) magulu a ogwira ntchito ndi.

Kulemba pa lemba-kuchokera kwa chuma atathana akhoza kuchitidwa popanda subsch. "The kutaya Os" cq. 01. Choncho, anapeza depreciation zimaonekera mwachindunji pa madebiti cq. 02 m'makalata ndi ngongole cq. 01.

m'makalata

Ndalama kugwirizana ndi kutaya pa opaleshoni dongosolo chifukwa cha kulowa thumba mosavomerezeka monga chopereka, kuwombola, malonda, olembedwa, mu MF madebiti. 91, chifukwa Kupha pa ngozi, masoka achilengedwe, mavuto mwadzidzidzi, chopereka - mu MF madebiti. 92 m'makalata ndi nkhani:

1. 26 "Total mtengo zachuma" 23 "Wothandiza kupanga" - kunyamula ndi ndalama yopanga dismantling.
2. 44 "ndalama kudziŵidwa" - kuchuluka kwa ndalama zokhudza kulongedza katundu, mayendedwe a chuma anagulitsa, kupereka malonda ndi ntchito m'khalapakati, malipiro, ntchito ndi zinthu zina.
3. 51 "P / s" - kukula kwa malipiro ndalama zimene umanena nazo lapansi.
4. 68 "ndalama kwa malipiro ndi misonkho" - kuchuluka kwa VAT ndi milandu ina.

Gayo pa nazo

Iwo debited ku ngongole cq. 91 "ntchito ndalama ndi ndalama" mu madebiti nkhani, monga:

1. 10 "Zida" - mu mtengo wa mitengo zopangira pa ntchito ankafuna, akamagwira kuziphwasula zinthu pa pantchito zawo.
2. 76 "ndalama ndalamawo ndi amangawa," 62 "Ntchito ndi makasitomala ndi ogula" 51 "Current Akaunti" - Uwerenge opaleshoni dongosolo anagulitsa zinthu kudziŵidwa mitengo kuphatikizapo VAT.
3. 58 "Cash chuma" - mtengo wa opaleshoni dongosolo, amene amapezeka mu ndalama mosavomerezeka mabungwe ena.

Zotsatira za disposals zikugwirizananso ndi mlandu madebiti (ngongole) cq. 91 "ndalama ntchito ndi revenues", cq. 92 "ndalama Non-opaleshoni ndipo ndalama" m'makalata ndi ngongole kapena madebiti cq. 99 "Losses ndi zasungidwa" nthawi imeneyo malipoti yomwe akutumikira.

makuponi Os

Ndondomeko ya lemba-kuchokera kwa chuma mapulani omwe si ntchito mu kupanga ndondomeko ndi sali pansi ntchito wotsatira kwa cholinga chake (kupatula kulanda zipangizo, makhazikitsidwe ndi nyumba), mtengo yotsalira aliyense unit wa ili palibe oposa 10 000 m'munsi makhalidwe amene pa malamulo mabungwe pepala matupi Kumvetsela bOMA ndi mabungwe ena amanena, malangizo kake. Ndipo anavomereza ndi chigamulo cha Bungwe la nduna. Lemba-kuchokera kwa chuma atathana wachinsinsi monga "makuponi" kukhala wa tsiku 1 mwezi malinga ndi chigamulo cha mabungwe alamulo ndipo mogwirizana ndi akuluakulu a boma ndi mabungwe ena amanena.

Kusamala

Zinyalala ndi zidutswa za zitsulo zamtengo wapatali, si akakhala ndi akakhala, chifukwa cha pantchito za chuma atathana wachokera ku gulu la "makuponi" kuti abwelele kwa mabungwe alamulo pa mankhwala motsata malamulo anakhazikitsa malamulo. Kutumiza zipangizo ikuchitika mabungwe amene ali olekerera mapepala (layisensi) kuti ntchito pa tsiku lokonzekera zinyalala ndi zidutswa za zitsulo sanali akakhala ndi akakhala.

kukwaniritsidwa kwinanso

Kudziwa mphamvu ndi kuthekera kwa ntchito zina za chuma mapulani komanso kulembetsa chikalatacho zogwirizana thanani zinthu izi pa kayendetsedwe kuti ogwira akhoza anakhazikitsa ntchito mpaka kalekale. Mu dongosolo lake pali akuluakulu woyenera. Mwa iwo anatembenukira ndi yowerengera akulu, komanso ogwira ntchito amene ali ndi udindo kuteteza zomera ndi zida. Kuwonjezera ntchito kungabweretse ntchito oimira walamula ndi chiphasochi.

The yamtunduwu wa bungwe la

Ntchito za thupi ndi monga:

1. Anayendera zinthu zimene zalembedwa kuchokera ntchito yoyenera zolembedwa luso, deta mlandu. Pa njirayi, izo zikuika unsuitability cha Os kuti ayambe ndi ntchito wotsatira.
2. Tingamudziwe zifukwa kutaya Os. Izo zikhoza tatchulazi, zipolowe za dongosolo la ntchito nkhani (ntchito ankafuna, m'mikhalidwe osati wokhutiritsa specifications ndi zina zotero), ndi losavuta yaitali (si ntchito zolinga mafakitale).
3. Kukhazikitsidwa kwa anthu udindo kuoneka kufunika Kulipira oyambirira a zinthu opaleshoni dongosolo, maganizo okhudza ntchito ya zilango yoyenera kuperekedwa kuti mu malamulo m'makalata.
4. Kudziwika ntchito zotheka kwa zinthu payekha, zipangizo, mbali, zigawo kucheza chinthu, kuwunika awo kutenga nkhani mitengo Nkosatheka ntchito.
5. Kukhazikitsa miyezo ulamuliro pa achire wa opaleshoni dongosolo lemba amtengo wapatali zitsulo, zitsulo sanali akakhala ndi mtima wa kulemera ndi kuchuluka.
6. Kukafola wa masheya zogwirizana. Ndi, makamaka, amachita wa kusayembekeza Os.

The zotsatira za ntchito Commission ndi

Kudziwa kuthekera kwa Kulipira wa ovomerezeka kampani kasamalidwe thupi ayenera kulandira ntchito kalata. Iye ayenera mndandanda wa makuponi Os. The Commission amaweruza udindo wa zinthu pa malo awo. Zotsatira zake zimakhala zalembedwa zochita za thupi ulamuliro pa chochitika zogwirizana pa f. Os-4, galimoto - Os-4a kapena f. OC-4b (kupatula zoyendera) - magulu a zinthu. Pepala akupereka deta zomwe chinthu. Makamaka, kusonyeza chaka kumanga kapena kupanga tsiku la Os kwa nthawi mlandu wa kutumidwa, moyo zothandiza ntchito, mtengo koyamba, kuchuluka kwa anapeza depreciation, kukonza. Komanso, mu kuchitako zili amachititsa Kulipira ndikosatheka kuchira chowaloleza, kulongosola kwa structural zinthu, zigawo, madera, zigawo zikuluzikulu. Paper ovomerezedwa ndi mutu wa kumalo a ntchito. Dismantling ndi laisensi kugwetsa Os kulemba wolemera zochita saloledwa.