Njira kuchepekela bwino: zizindikiro ndi chitsanzo cha chilinganizo

Depreciation ku mlandu ndi ndondomeko ya akuthamanga mtengo wa kulanda katundu chosaoneka ndi maso ndi mbali pa mtengo wa mankhwala (amachita, potumikira) ngati iwo ali abwino ndi thupi kuwonongeka. The mawerengedwe a premiums ikuchitika mwa njira zosiyanasiyana. Iwo akufotokozera Ras 6/01.

terminology

Depreciation amachotsera amatchedwa mtengo wa Os kuti achire zinthu kuvala. M'ndandanda ndalama za chithandizo kapena kupanga. Amachotsera anapanga pa maziko a malamulo okhazikika, komanso kufunika buku la chuma, chimenenso phunziro kwa amortization. Ponseponse amatchedwa% pachaka mbali mtengo malipilo ankavala cha Os.

njira

Malinga ndi mfundo dziko mlandu mawerengedwe amapereka options anayi:

1. Liniya njira. Akuyamba ndi yunifolomu kufalitsidwa kuchuluka kwa choyambirira kuti phindu yomaliza (kumapeto kwa moyo utumiki) mu nthawi ya utumiki opaleshoni dongosolo. Panopa yotsalira mtengo anatsimikiza mtima Kuchotsera okwana wa anasonkhanitsa depreciation katundu kuchokera pachiyambi.
2. Thanani mtengo yolingana ndi buku la mankhwala anamasulidwa (misonkhano, ntchito anachita). mawerengedwe wapangidwa pamaziko zizindikiro zachilengedwe (mwachitsanzo, makina maola ntchito zipangizo).
3. Njira kuchepekela bwino. Kuchuluka kwa nthawi iliyonse wofanana mtengo chomaliza, kuchulukitsa ndi kuchuluka ena. Depreciation wapatsidwa chaka kumayambiriro kwa nyengo.
4. Lembani wolemera Muwerenge chiwerengero cha zaka za moyo utumiki.

Mogwirizana ndi malamulo a ogwira ntchito ndi angasankhe njira mlandu depreciation. The njira yosavuta akuti ndi liniya. Komabe, mabungwe ambiri amagwiritsa ntchito kuchepekela bwino njira zambiri zaphindu. Adzaupereka kwa amene sanali liniya njira mlandu. Tiganizire moposera kuti njira akuimira bwino zimachepa. Chitsanzo cha njira imeneyi zinalinso nkhaniyi.

mafotokozedwe

Pamene njira sanali liniya wa alipire wa katundu ndi m'goli mu nyengo ntchito. Depreciation kuchepekela bwino njira ikukhudza ntchito mathamangitsidwe china. kampaniyo akhoza kukhazikitsa mkati 1-2.5. Komanso kuti anausiya chuma chiŵerengero akhoza katatu. Zochita izi zikutanthauza kuti kampani reimburses kwambiri za ndalama kwa ogulidwa zinthu pamene iwo ali watsopano.

kufunika

Nthawi zina, izi ndi opindulitsa depreciation? Kuchepekela bwino njira ndi yabwino yoti pamene zinthu ndi chaka kutaya kwambiri mu ntchito yawo. Pambuyo ntchito ndalama yeniyeni, chuma pamafunika ndalama zonse mkulu wa yokonza ndi kukonza. nchito zake ndi kwambiri yafupika, ngakhale kuti moyo yokhala sizinathe.

M'mawu ena, phindu kwa ntchito za chuma amenewa akuyamba kuchepa. Ndi cholinga chofuna mwini kuti thanani chifukwa kugula posachedwapa. Choncho, iye adzakhala wokhoza kuyambiranso zikugwira ntchito ku thumba likumira.

kuchotserapo

Izo ziyenera ananena kuti kuchepekela bwino njira depreciation sichiri milandu onse. Mu njira imeneyi si woyenera:

1. Wapadera zipangizo mitundu ina ya ulimi.
2. Zinthu, moyo zothandiza ndi zosakwana zaka 3. Zikuphatikizapo makina ndi zipangizo kwa 1-3 magulu depreciation.
3. Wodutsa magalimoto. Kuchotserapo ndi kampani magalimoto ndi matakisi.
4. Office chilengedwe.
5. Nyumba ndi zina zinthu zina, anatchula 8-10 magulu TH moyo zothandiza.

Features wa mawerengedwe a

Maziko mawerengedwe watengedwera phindu yotsalira ya chuma. Ndi wofanana ndi mtengo koyamba kugula ake ndi kutumidwa chimene deducted ndi alipire ndalama pa chiyambi cha nthawi. Wina chizindikiro kuti adzafuna mu mawerengedwe a - depreciation mlingo. Amaonekera ndi nthawi ya moyo zothandiza. Avale koyefishienti limanenedwa ngati 100% / N. Apa N - moyo mu miyezi kapena zaka (malingana ndi nyengo ya nthawi imene mawerengedwe chikachitika). The chigawo chachitatu, chimene ntchito kachitidwe, - mathamangitsidwe china. Iwo anapereka kumalo a ntchito paokha analembedwa ndondomeko ya ndalama.

Njira minuend zotsalira Choncho anganene aone kuti pali zotsatirazi:

A = Co * (R * KY) / 100 imene:

• kuchuluka kwa utalembedwa-offs - A;
• yotsalira item-St - Pa;
• kuvala mlingo - K;
• mathamangitsidwe chinthu - Ku.

Mavalidwewa

Taganizirani mmene njira amachepetsa zotsalira. Deta koyamba ali motere:

• zikwi 50 rubles - kuchuluka kwa ogulidwa ndi opaleshoni dongosolo;
• zaka 5 - nthawi ya moyo zothandiza;
• mathamangitsidwe chinthu - 2.

mawerengedwe a zingachitike mu njira ziwiri. Mbali yoyamba, nthawi ya utumiki mu miyezi yomweyo anawamasulira. Lachiwiri - Uwerenge pachaka masamu, ndiye akufufuta 12. kuwerengera kusowa ndipo nokha, ndi mafanizo ena. chakuti depreciation ikuchitika mwezi uliwonse, ndipo kudziwa phindu yotsalira ya kuchuluka pachaka zofunika. Mlingo woyamba kuchita masamu. Ndi 20% / chaka (100% / zaka 5), kapena 1,67% / pamwezi. (100% / 60% kapena 20/12). Popeza Ku = 2 mlingo wa avale kwa chaka ndi kukatenga 40%, ndipo mwezi - 3,34%.

Kugwiritsa ntchito njira kuchepekela malire mawerengedwe a angathe kuchitidwa aliyense miyezi 12 yekha:

1. M'chaka choyamba cha mtengo chofunika chofanana ndi wapachiyambi. kulemba wolemera kufunika zikwi 50 rubles × 40/100 = 20 000 kapena 1670 tsamba / pamwezi.
2. M'chaka accrual yachiwiri ikuyamba ndi kudziwa phindu yotsalira. Ndi 50 000 - 20 000 = 30 000 rubles. Komanso, kugwiritsa ntchito njira ,: 30 000 × 40/100 = 120 000 kapena 1 000 / mwezi.
3. M'chaka chachitatu mawerengedwe a ikuchitika ngati zomwezi. Chotsatira 7200 / chaka kapena 600 tsa / pamwezi.
4. Pa January lotsatira (wachinayi), muyezo wa mtengo koyamba kugula opaleshoni dongosolo ndi 10 800 pakani. M'malo makhalidwe mu kachitidwe, timapeza Uwerenge 4.320 / chaka kapena 360 tsa / pamwezi.
5. Kumayambiriro kwa chaka chatha, mtengo ndi 10800 - 4320 = 6480 p. Chifukwa nambala - 13% wa mtengo wa opaleshoni dongosolo, n'komwe mu chiphunzitso cha chinthu pa muyezo. Pa nthawi imeneyi, mawerengedwe ayenera kukhala ndi malamulo msonkho. Malinga ndi Article 259 Mphindi NK akafike bwino kufunika 20% ya njira pachiyambi mawerengedwe lisinthike. Kupulumutsa pamwezi malipiro alipire ndandanda ndi lemba wolemera ndalama anakhumudwitsa pa chuma zonse yotsala uwagawire ndi chiwerengero cha miyezi ku mapeto a ntchito. Choncho, 6480 lagawidwa miyezi 12. Chifukwa ndi kuchuluka kwa depreciation pamwezi kwa chaka chatha ntchito - 540 rubles.

Pomaliza

Nthawi utumiki, phindu yonyamula katundu yafupika kuchuluka depreciation. Izi adzapitiriza mpaka akafika ziro. M'pofunika kutchula mfundo yofunika: ngati kampani opts kuti kuchepekela bwino, izo iyenera kugwiritsidwa ntchito mu moyo utumiki wonse. Iye amagwira ntchito ndi tsiku lolemba ndi isanathe ndi mawerengedwe a depreciation. The alipire zonse za mtengo wa katundu kapena kuchotsa ake pa pepala bwino akutumikira monga maziko kuthetsedwa kwa ndondomeko amortization. Iwo siyenera kuti njira osankhidwa ndi kampani nthawi zonse ananamizira mu ndondomeko ya ndalama.