Kupereka kwa chuma lokhazikika. Kuweta zolemba mlandu pa njira yakuti

chuma Non-panopa kampani amagwira ntchito yofunika kwambiri mu mkombero kupanga iwo ali oyanjana ndi njira mmene kukumana, malonda, misonkhano ndi kugwira mitundu yambiri ya ntchito. Mtundu wa chuma kumapangitsa bungwe kupeza ndalama, koma m'pofunika amapenda zikuchokera, dongosolo, mtengo wa wachina chilichonse. Zonse polojekiti ikuchitika pamaziko a deta mlandu, zimene ziyenera kukhala zoona ndi zolondola. The Kulumikizana waukulu njira zofunika zikusonyeza, koma ndondomeko kumachitika zinthu nthenda.

chuma amodzi

katundu wa bungwe ndi mkombero zosiyanasiyana zolowa, mwachitsanzo. e. ndondomeko anasamutsa kufunika kwake pa mtengo wa mankhwala chopangidwa. Non-panopa atathana chuma mitundu illiquid, iwo yodziwika ndi zizindikiro zotsatirazi:

1. Mkulu koyamba mtengo.
2. Kuthandiza pa m'zinthu angapo kupanga pokhalabe koyamba thupi mawonekedwe.
3. The phased kulanda mitengo ndalama kupanga ntchito ndalama amortization.

Mlandu kulowa kwa chuma atathana ayenera kukonza molondola chifukwa cha mtundu wa kalembera, moyo wake, cholinga cha ntchito. Chifukwa cha ntchito nkhani yogwira 08, 01 ndi 02 pa milandu chabe depreciation. chuma atathana anawagawa m'magulu awa: nyumba, galimoto, makompyuta, zipangizo, ziweto, galimoto, ankafika (osatha), zida zokwezera. Yowerengera Kulumikizana chigawo cha chuma ndi yoikidwiratu ayenera muli mtengo weniweni. Pankhaniyi, kakatundu ali mfundo zingapo: wapachiyambi, ndi yotsalira recoverable. Onse malonda ntchito (zoyenda) kalembera limodzi ndi lolingana kulowa mu akaundula mlandu, mwachitsanzo. E. lolingana analemba makalata. Waukulu chuma sanali panopa akuzindikiridwa ndi mbali ya muyezo, gawo №1.

amortization

Aliyense, kuphatikizapo amene ali kusamala ndi amtengo amodzi ndi tsiku lomalizira ntchito, potsata cholinga, mawu a ntchito kapena magulu a chuma. Ntchito, aliyense nkhani wagawo kuvala, kumene kungakhale abwino (obsolescence) kapena thupi (chitukuko gwero zonse, cannibalization, kuwonongedwa). Depreciation (nkhani zolemba 02) akuyamba accrue kuchokera nthawi ya kalembera ake mwezi ofanana (ndi liniya Zithunzi) pang'onopang'ono mu nthawi ya opaleshoni. Calculated monga kuchuluka zoyambirira (mtengo + ndalama rework kapena deta kachiwiri kuwunika) katundu, kutenga nkhani nthawi ya opaleshoni. Kuvala ankaona chifukwa chabe, №02, ndi mayunitsi expensed, mmene wagawo ntchito. Anasonkhanitsa depreciation Kulumikizana analemba zotsatirazi mbiri akaundula mlandu: D ^T 20, 44, 25, 26, 29, 23, 97, 91; Ndi ^T 02 depreciation masamu pa zinthu ntchito kwenikweni wothandiza, kupanga zina allocated lendi. Anapeza m'nthawi ya amortization kuchuluka ndi deducted ku mtengo ndi kupereka mtengo yotsalira pa mmene chinthu n'kukagulitsa, zimatayidwa ankaiphwasula. Mu Kulumikizana ichi pa njira zoyambirira kuwataya: ^T R 02; ^Mwa №01 / subaccount.

kotunga

kupanga Non-panopa ndi malonda ambiri katundu ndi kuthi chifukwa ndalama lalikulu likulu, kumene kungakhale awo, anabwereka ndi ndalama. Kupeza ndalama akhoza kukhala:

1. Kugula kwa ogulitsa.
2. Chopereka oyambitsa lapansi.
3. Free (ndalama) kufala.
4. Erection (kumanga).
5. Kupeza pangano tsintho.

Aliyense ntchito limodzi zikalata malamulo mawonekedwe logwirizana ndipo adakonza lolingana mlandu kulowa (Kulumikizana). Atathana katundu amene amafuna zina kuyengedwa, unsembe ndi kukonzekera ntchito pa maziko a kuwerengetsera zokhudza kufunika koyamba aumbike, womwenso ndalama onse okhudzidwa. Kulanda katundu mapulani Kulumikizana ndi zikalata ofanana inakhazikitsa malinga ndi mgwirizano, ndipo simundilandira ndalama chifukwa nkhaniyo katundu kapena pa unsembe wa chinthu.

kugula

Mu ndondomeko ya kupeza chuma chake panopa sakugwirizana mtengo zimaonekera pa bilu 08 pamaso kutumidwa ndi. akaundula kufanana anasonyeza sonyezani kuti sapulaya ndi ngongole msonkho akuwuka kwa iwowo. Pamene inu kugula kakatundu popanda pofuna ndi ntchito limodzi nthawi kulanda mlandu zimapangitsa makalata zotsatirazi:

• D ^T №08 / s; Ndi ^T 76 kapena 60; kuchuluka kwa ngongole ngongole kwa counterparty ndi mabungwe chinkhoswe mu kutumiza, ma CD;
• A 19 ^m / subaccount; K ^mamita 60, 76; mtengo wa VAT anasonyeza;
• D ^T №01 / subaccount; K ^mamita №08 / subaccount; Uwerenge kufunika koyamba pa mmene chinthu aikidwa pa nkhaniyi ndipo ananyezimiritsa mu pepala bwino;
• D ^mamita 76 60; Ndi ^T 51, 71, 55, 52, 50; analipira ngongole ndalama, si ndalama, pa nkhani yapadera kapena kudzera mlandu (ovomerezeka) munthu.

The Kulumikizana zofunika pa njira zikuluzikulu imachitika mu kufanana anadzazidwa pa zikalata lolemba (kufufuza khadi kulandira kuchita).

rework

Ambiri a zinthu chuma atathana (zolinga osiyanasiyana) osati mtengo, komanso miyeso zimene zimapangitsa kuti zovuta kunyamula ndi ndondomeko kukonzekera ntchito. Pankhaniyi, ndalama zonse zina amakhala mu Baibulo la kuchuluka kufunika koyamba gulu la chuma. The ndondomeko ya kudzikundikira awo amapezeka pa nkhani 08 m'makalata ndi kuwerengetsera nkhani. Unsembe ntchito, msonkhano ndi kukonzekera mkombero angathe kuchitidwa popanda wogula gulu la asilikali, masitolo wothandiza, mu nkhani iyi, ndalama zokhudzana adzasonyeza zimenezo nkhani yopanga. ndondomeko Izi kuwonjezera ngongole pa Malipilo a anthu ogwira ntchito mabizinezi a nawo mmenemo, ndi kusamutsa chogwirizana ndalama (soc. Insurance, penshioni). Polandirira msonkho ndi amtengo Kulumikizana atathana:

• D ^T №08 / gawo. K ^mamita 76 60 kugula;
• A 19 ^mamita; Ndi ^cq. №60 kapena 76 pa mtengo wa VAT poyera;
• D ^T №08 / s; Ndi ^T 23, 29, 25, 20, ndalama za unsembe ndi kumalizidwa kwa chinthu kugulidwa;
• D ^T №08 / gawo. Kwa ^T-70 (69, 68), 10 / subaccount, ndodo imawunikidwa m'ma / PL, misonkho, zipangizo ntchito pa ntchito yokonza BPA;
• D ^T №08 / gawo. Ndi ^T 68; ntchito pa mgwirizano wa ntchito (mwini ndalama) VAT.

mwina;

• D ^T №08 / gawo. Ndi ^cq. №76, 60 ndalama pa unsembe operekedwa ndi lachitatu maphwando kuonjezera mtengo wa chinthu;
• D ^T №01 / subaccount; ^Mwa №08 / madebiti subaccount chinthu chuma kuliika pa mtengo mbiri. Malipiro kwa ogulitsa likuvutika si ndalama kapena ndalama pa akamaliza ndalama zake m'gulu la mtengo wa mankhwala chopangidwa ndi chizindikiro wapezeka.

Ndalama, mphatso za Code Wachifwamba

Mukalandira yeniyeni unit wa BPA ku oyambitsa kampani kapena chopereka m'pofunika kupenda chinthu. Kudziwa phindu bwino kuchita katswiri palokha, monga mwa muyeso wa nthawi 5 osachepera malipiro zosadziwika kutengerapo akhoza kuferatu. Nthawi zonse, kakatundu ndi kungafune kusinthidwa kapena kusintha, ngakhale ntchito lililonse analembedwa motere:

1. Kupereka (yobereka) mwa njira zikuluzikulu za Kulumikizana:

• D ^T №08 / gawo. K 98/2 ^T mtengo wake woikidwiratu wa chinthu ob;
• D ^T №01 / subaccount; K ^mamita № 08 / gawo. capitalized kalembera wanu. Mtengo kuvala nkhani ya kalembera wa zikuphatikizapo ndalama zonse kukonzekera ntchito.

2. anayambitsa chuma sanali panopa monga chopereka kwa ovomerezeka (gawo) thumba la kumalo a ntchito. mtengo poyamba limanenedwa ngati kuchuluka kwa ntchito + mwa kubweretsa chinthu. Polandirira msonkho ndi amtengo Kulumikizana atathana:

• D ^T №08 / gawo. Ndi ^T 75 anatengedwa kuchokera oyambitsa ndi;
• D ^T №08 / gawo. Ndi ^cq. №76, 60 unsembe, msonkhano, kusinthidwa ndi lachitatu maphwando;
• A 19 ^mamita; K ^mamita 60 kapena 76; VAT;
• D ^T №01 / subaccount; ^Mwa №08 / boma nkhani zolemba Os chinthu. Njira yobweretsa kakatundu kuti boma zikugwira ntchito zikhoza kupangidwa kudzikonda akuthandiza ntchito bungwe.

akapuma

Kapangidwe ndi kapangidwe ka zinthu za zofunika kupanga katundu ayenera kutsatira zofuna kupanga kumalo a ntchito. Mu kusanthula kubwerera pa chuma chiŵerengero limasonyeza zinthu zimene osagwiranso ntchito kwa nthawi yayitali kapena m'chigawo cha motetezera. Chotero chidutswa cha zida gulu zingagulitsidwe, kuletsa, dismantle kapena kuchita tsintho pangano kusamutsa kalembera wa. Zolemba mu milandu, ayenera kuganizira zotsatira ndalama kulanda katundu. Kuti mupeze njira zonse ndi kudziwa ubwino yotsalira ya UF unit. Pakuti mawerengedwe ake zachokera kuchuluka kwa anapeza depreciation nyengo ya ntchito, kumene munthu amasonyeza kuti nkhani ^T №02. Kuweta Kulumikizana kwa chuma atathana anakonzera pantchito, kutanthauza depreciation utalembedwa-offs ndi kutsekedwa nkhani pa chidutswa makamaka zida, mayendedwe ndi zina zotero D..

kukhazikitsa

The ndondomeko kugulitsa waukulu kakatundu panopa limodzi polemba akaundula yoyenera mlandu. Choyamba, akatunge mgwirizano, amene amasonyeza mtengo (anavomera mtengo) anazindikira OPF unit. Komanso amakonzekera mlandu kufufuza khadi, pamaziko a zimene Kulipira kalembera wanu.

Kulumikizana tiyenera kuonetsera mfundo nazo, satifiketi kutengerapo (yovomerezeka mawonekedwe) wa chinthu analengedwa mu view phindu mgwirizanowo. Sale (nazo) kwa chuma mapulani a lolemba:

• D ^mamita 76, 62, 79; K ^mamita 91/1 billed ndi gulu;
• D ^T №01 / subschetchet nazo; K ^mamita №01 / subschetubschet koyamba mtengo mlandu chinthu;
• A 02 ^m / mawunikidwe nkhani; K ^mamita №01 / subschetchet nazo; depreciation wa chuma mapulani a Kulumikizana wapangidwa aliyense unit wa mlandu padera;
• D ^T 91/2; K ^mamita №01 / subschetchet nazo; adawalamulira (anatsimikiza) kufunika yotsalira ya unit kakatundu;
• A 83 ^mamita; Kwa ^T-84; kuwunika zina (kukonzanso kuwunika) Os kwalembedwa kutali;
• D ^T 91/2; Ndi ^T 23, 25, 29, 70, 69, 10; ndalama za kukonzekera chinthu zogulitsa;
• D ^T 91/2; Mpaka 68 ^m / subaccount; VAT;
• D ^mamita 51, 55, 50, 52 (mu kuwerengetsera mu ndalama); Kwa ^T-62 ndi 76; analandira ndalama kwa wogula wa chinthu Os.

kutengerapo

Pankhani ya kalembera chopereka wocheperapo kapena kuvomereza makampani Kulumikizana asasanyika chimodzimodzi. Kupatulapo n'chakuti kuti inivoyisi ndi kulanda ndalama kwa wogula, monga mu nkhani iyi palibe chipani ngati kuti panganolo. Ndondomeko posankha phindu kumapeto kwa nyengo ya ntchito ndi lemba-kuchokerako depreciation ndiye muyezo ntchito zonse kutaya katundu sanali panopa. Kufufuza khadi item chatsekedwa, lithe nkhani yofanana ndi nkhani mawunikidwe.

kulemba wolemera

Non-panopa kakatundu amavala pa ntchito, mwachitsanzo. E. Anamwalira a makhalidwe awo luso kapena ntchito. Pankhaniyi, chidutswa cha zida kapena zoyendera zovuta kuzitsatira, kotero mabizinesi Kawirikawiri olembedwa ku bwino wake kapena anatumiza dismantling. Pamene kuziphwasula mbali ya chinthu, zobwezeretsa ayenera ayesedwa ndi capitalized monga amtengo ndi (nkhani 10 / subaccount). Mlandu ndi khalidwe limene inakhazikitsa pamaziko a Kulipira kalembera wa. zolemba zalembedwa mu ndondomeko ya:

• D ^T №01 / subschetchet nazo; K ^mamita №01 / subaccount; onyamula (koyamba) mtengo debited;
• A 02 ^m / mawunikidwe nkhani; K ^mamita №01 / subschetchet nazo; Depreciation olembedwa kutali;
• D ^T 91/2; K ^mamita №01 / subschetchet nazo; mtengo yotsalira;
• A 83 ^mamita; Kwa ^T-84; revaluation;
• D ^T 91/2; Kwa ^T-26, 29, 70, 69, 10; ndalama dismantling;
• D 12 ^m, 10 / subaccount; K ^mamita 91/1; ndi analowa zida zosinthira, consumables ndi mbali consumable tinasonkhanitsa pa dismantling IFT unit.

wagawo chuma kupanga utalembedwa-kuchokera analengedwa mu nkhani ya imfa. Izi angayambe kudzera vuto la munthu woyang'anira, chifukwa cha tsokalo. Ngati wolakwayo amadziwika, chipukuta misozi cha kuwonongeka amanenera anthu woyenera pa ndalama zake kamodzi kapena mu masiteji, patatha yake nthawi. Pa chiwonongeko zonse kapena tsankho la chinthu Os chifukwa cha (mphamvu majeure) Zimene akuluakulu, mwini kampani anganene ubwino inshuwalansi, ngati pali mgwirizano pa chipukuta misozi. Yowerengera ntchito ankayendetsa muyezo ali pantchito chuma. Kulumikizana, amene analemba m'tsogolo zimadalira gwero malipiro. Pamene inshuwalansi chipukuta misozi:

• A 76 ^m / subaccount; K ^mamita №01 / subaccount; Mbaliyi katundu ndi inshuwaransi;
• D ^mamita 55, 51, 52, 50; Kwa 76 ^m / subaccount; malipiro inshuwalansi analandira;
• A 99 ^mamita; K ^mamita 76/1; ndalama uncompensated olembedwa kutali. Mu Kupeleka zomvetsa kuti wolakwayo anapangidwa zolemba mlandu akaundula lolingana:
• A 94 ^mamita; K ^mamita №01 / subaccount; Izi zinasonyeza kusowa, kuwonongeka PF chinthu;
• A 73 ^m / subaccount; Ndi ^T 94; ndalama adawalamulira kuti wolakwayo;
• D ^mamita 50, 70, 51; Kwa 73 ^m / subaccount; chipukuta misozi malipiro a ndalama mu ndalama, chifukwa kapena kulipira ngongole likuvutika malipiro.

automation

The zolemba pa nkhani ya kayendedwe ka chuma sanali panopa zikusonyeza. Kumbali ya zokha za mitundu yonse mlandu chifukwa unsembe ndi dongosolo la ntchito pulogalamu mlandu ndi wosalira kwambiri. Yafupika chikalata kusanthula ndi kuchuluka kwa dzuwa. kulowa Data zachitika polemba dongosolo la chikalata zogwirizana, zomwe zimathandiza kuti basi lembani onse mlandu akaundula modalirana pa chinthu makamaka. Nthawi zokhudza Kalembera wa makadi kufufuza, zolemba mawunikidwe ali kwambiri yafupika. Makina ndondomeko korrespondirovaniya pakati nkhani (mlandu zolemba). Atathana chuma, ntchito likulu, likulu, ngongole nkhani malinga ndi zoikamo mu pulogalamuyi, zochokera deta athandizira ndi malamulo alipo.