Amaphuzu 10 accounting. amafa engaguquki

Idatha khona kanye nokunyakaza (ukusatshalaliswa) izinto zokusetshenziswa, izingxenye ezisele, nophethiloli, Izimpahla yasendlini, iziqukathi, amathuluzi kanye izinto ezifanayo ezingu-10 esifingqa ezimali ezihlobene ukubunjwa fixed assets amagugu. Ngokwalo mbiko akhuluma ngayo, phakathi kwezinye izinto, fixed ulwazi mayelana izinto ekucubungululeni futhi sisendleleni. Cabangela eminye imininingwane nge 10 ezimali: Izintambo zikagesi ezisobala, idatha kubonise imininingwane.

Uhlolojikelele

ishadi yama-akhawunti usungula imithetho ethile, lapho ibonisa ulwazi izihloko ezithile. Bazimisele kuye imininingwane yalolu ibhizinisi. I-akhawunti 10 "Izinto" ithumba izinto zokusetshenziswa ngezindlela ezilandelayo:

1. Ngu izindleko langempela ukuthola (blank).
2. Ngesikhathi intengo yokulinganisa.

uhlelo eziningana ezahlukene osebenza ku amabhizinisi wahlanganyela ekukhiqizeni imikhiqizo yezolimo. Imikhiqizo fix okuzenzela for izindleko okuhleliwe. Ngemva obumba isifinyezo kubiza yokubika kushintshwe enanini layo langempela. Uma ngicabanga ngesikhathi ukuthenga ngentengo ngokwesilinganiso, yentengo (blank) nokunye. Umehluko phakathi ukubaluleka izinto futhi langempela izindleko show ku MF. 16.

Amaphuzu 10 Accounting: nama-akhawunti amancane

Ngaphezu kwalokho, ama-athikili angavulwa:

• Izinto kanye izinto zokusetshenziswa - 10.1;
• kwetakhiwo, izingxenye, uthenge semi isiqediwe futhi izingxenye - 10.2;
• fuel - 10.3;
• Iziqukathi futhi izinto emaphaketheni - 10.4;
• ngoba izingxenye - 10.5;
• ngoba ezinye izinto - 10.6;
• izinjongo adluliselwe izocubungulwa izinkampani ngaphandle - 10.7;
• Izinto zokwakha - 10.8;
• izinsiza kanye namathuluzi - 10.9, kanjalonjalo.

izinto zokusetshenziswa

Score 10,01 accounting ibonisa ulwazi mayelana khona kanye nokunyakaza kwempahla kufakwe isakhiwo imikhiqizo ekhiqizwa, okuyinto yakha isisekelo, noma osebenza njengokuvimbelayo ingxenye kudingekile ekukhiqizeni. Iphinde ibonisa ulwazi izakhiwo ukweseka abathintekayo womshini umkhiqizo noma lisetshenziswe yasendlini, ngenhloso lobuchwepheshe, ukwenza lula inqubo ukukhiqizwa. Ngokusho lesi sihloko imikhiqizo yezolimo Bavunwa ukuze kusetshenziswe.

Semi-siphelile imikhiqizo, izingxenye, izingxenye kanye nokwakhiwa

Ngokusho subsch. 10.2 zitholwa izinto ngomumo eyenziwe, uthenge for yokufuna ukukhiqizwa (ukwakhiwa). Amanani ezinjalo zidinga izimali ukucubungula kwabo noma inhlangano. Imikhiqizo uthenge ayengasetshenziswa inhlangano, okuyinto akufakwanga izindleko zokukhiqiza, asethe njó MF. 41. Amabhizinisi bekwi ucwaningo, ubuchwepheshe, umsebenzi design, ukuthenga kusukela kumadivayisi third-party, amathuluzi, nemishini ekhethekile namanye amadivayisi njengoba izesekeli, uzilungise subsch. 10.2.

fuel

Ngokusho subsch. 10.3 kukhona imikhiqizo kaphethiloli (uphethiloli, iziketekete diesel, uwoyela, njll), Futhi zokugcoba. Ahloselwe ukusebenza imoto, futhi ekhiqiza ukushisa amandla kanye gaseous futhi okuqinile (ukhuni, amalahle, Peat njll). Izibaseli izidingo zobuchwepheshe. Endabeni amakhuphoni ibhizinisi imikhiqizo uwoyela, nazo ikhiyiwe ngaso subsch. 10.3.

taare izinto

On subsch. 10.4 ikhumbule zonke izinhlobo emaphaketheni, ngaphandle lowo usetshenziswa njengesibonelo yokusungula yasendlini. Ngenxa yalesi sihloko kungamaphethelo futhi izinto zokusetshenziswa okuhloswe ukwenziwa iphakeji ukulungisa yayo. Lezi zihlanganisa, ngokukhethekile, faka wesikhamo-riveting, izingxenye umhlangano, ayindilinga yensimbi nokunye. Izinto ezakhelwe retrofitting izikebhe, wesitimela izimoto, imikhumbi kanye nezinye imoto ukuqinisekisa ukuphepha izimpahla abazenzi at subsch. 10.1. Abahwebi wasithatha khona kanye nokunyakaza isitsha (izimpahla unladen) ku MF. 41.

izingxenye ezisele

imibukiso yabo subsch. 10.5 (zezimali). Ngenxa yalesi sihloko ithengwe noma okukhiqizwayo okuqanjwe imigomo yezingxenye ibhizinisi, eklanyelwe esikhundleni izingxenye agugile imishini, izimoto, imishini, ukukhiqizwa ukulungisa. Iphinde eqoshiwe ulwazi mayelana ezimoto emhlane kanye kwesokunxele. Ngokwalo mbiko ukukhombisa ukuhamba imishini exchange imikhumbi, futhi imishini ephelele, yesifunda ye-yesifunda, injini, okudaliwe kule ukulungisa amayunithi, izimboni, izikhungo lobuchwepheshe. Amasondo (isondo enezinto, ikhamera, isondo), okuyizinto isitokwe futhi masondo emotweni wenza izindleko yayo sokuqala udluliselwa OS.

nezinye izinto

On subsch. 10.6 zibonisa khona futhi ukunyakaza:

• ezimbonini. Lezi zihlanganisa, ngokukhethekile, zihlanganisa ukushefa kunjalo, ukucolisisa, igawula nokunye.
• umshado angalungiseki.
• Ukusingathwa iraba kanye amathayi esetshenziswa.
• Amanani Material ukuthi zazitholakala kusukela uhlelo lokusebenza ukuthi azihloselwe ukusetshenziswa njengoba izinto noma izingxenye. Lezi zihlanganisa, isibonelo, Scrap, Scrap metal.

Industrial imfucuza kanye izinto zokusetshenziswa secondary, ezisetshenziswa njengendlela uphethiloli okuqinile, zigxile subsch. 10.3.

wadlulela ohlangothini Izinto

Ngokusho subsch. 10.7 izinto baphonswa e ukucutshungulwa, izindleko ezoqhubeka zifakwe izindleko yokukhiqiza kwemikhiqizo ethathwe kuzo. Lokho okwakudingeka ukuze kukhokhwe ukuthengiselana efanele ikhokhwe izinkampani ngaphandle abantu ukufaka ilungelo sesiyodonsa akhawunti, okuyinto nifaka lezinto emva processing.

sundries

Subsch. 10.8 isetshenziswa ibhizinisi-level onjiniyela. Okukuwo izinto ezisetshenziswa ngqo inqubo ukwakhiwa kanye ukufakwa imisebenzi, kanye womshini izingxenye, ukwakhiwa kanye umhlobiso kwezakhiwo, izingxenye izakhiwo kanye nezakhiwo. On subsch. 10.8 futhi acabangele nezinye izinto ezidingekayo ngezinhloso ukwakhiwa (isib, iziqhumane). Ngokusho subsch. 10.9 zingamathuluzi, housewares, amathuluzi kanye nezinye izinto ukuthi zifakwe izimpahla zamanje.

ngaphezu kwalokho

Isihloko esingenhla - akuzona zonke zazo kuvezwe 10 accounting. I-Sub-akhawunti zilungiselelwe ngokuhambisana umkhakha ngamakhasimende yenkampani. Ikakhulukazi, kubalulekile izinkampani bekwi-ukukhiqizwa kwemikhiqizo yezolimo. Engeziwe ye-akhawunti ye-Athikili 10 angathunyelwa ukubonakalisa ukunyakaza khona:

• Amaminerali fertilizer.
• Okuphakelayo (ukukhiqizwa yayo futhi atholwe) nokutshala ezibonakalayo.
• Imithi, amakhemikhali, imikhiqizo yemvelo isetshenziswa empini yokulwa nezifo zemfuyo.
• Imbewu.
• Zinambuzane asetshenziswa empini yokulwa nezifo kanye izinambuzane of izitshalo yezolimo kanye nokunye.

ukunikezela

Ishadi akhawunti kwenza kube lula ukuzindla ukuthola izinto zokusetshenziswa for CQ. 15, ukulungisa kokuthengwa Procurement mat. emagugu nobe tindlela lekutsatfwa MF. 16, ukuphambuka e izindleko zabo, ngaphandle ukufakwa kwabo irekhodi. Kukhethwa kuzoncika inqubomgomo yezimali evunywe inkampani. Uma usebenzisa i-MF. 15 futhi MF. 16 ngokuhambisana imibhalo ebalwe etholwe inhlangano, irekhodi: dB 15 60 KD (20, 23, 71, 76, njll).

Explained

Credit akhawunti kumelwe ilingane imithombo kokuthola izinto, isimo izindleko. Ukuqopha DB 15 futhi CD 60 kwenziwa kungakhathaliseki isikhathi kokuthola izinto manje - ngaphambi noma ngemva imibhalo zokuhlala. Athunyelwe senziwa MF. 10. Ishadi of akhawunti kuhlanganisa okuqoshiwe CD CQ. 60. Kulesi simo, inani ishede akudingekile. Eqinisweni, ukusetshenziswa kwabo ekukhiqizeni noma ezinye izinjongo zebhizinisi lokhu kuvezwa KD CQ. 10 ukuxhumana ne-akhawunti ye-akhawunti izindleko ekukhiqizeni / ukuqaliswa. Kungasetshenziswa, nezinye izihloko ezifanele. Ukuze uvale amaphuzu 10 Accounting bhala-off, ukudayiswa, ukudluliswa oludlulele nezinye Disposals lezinto kubonakala ngenani okuhambisanayo dB CQ. 91. I umhlaziyi phambili isitoreji izindawo amagama ngabanye kanye namanani (Ubukhulu, amakilasi, izinhlobo, kanjalonjalo.).

Accounting: amaphuzu 10 "Izinto" (Sakhiwo)

Ukuze uzwisise imvelo isihloko, kumele ukugqamisa amaphuzu amaningana ukhiye. Into yokuqala esiyicabangelayo kuncike esigabeni ngokwayo, eveza amaphuzu 10 - "izinto". Ziyakwazi yiziphi izinto zidalwe emva kokwelashwa eseqedile imikhiqizo. uhlelo Accounting esabela kubo amagugu, njengoba sibonakala ngokwanda imibhalo eyinhloko njengoba kwempahla yenkampani. Izinto okukhona enhlanganweni, kodwa ngalo akanayo ngokomthetho ku MF. 002 noma 003. Okubaluleke ebalulekile ekunqumeni amagugu okuyinto afakiwe nase-bill 10 accounting, akulona iqiniso abawatholayo endaweni yokugcina izimpahla, futhi ukuba khona amalungelo endawo kubo.

AMAZWI

Lokhu okungenhla kumane kusho ukuthi izinto kungaba nse, baqamekela inqwaba, kubonakala ngezindlela ezihlukahlukene. Izinto ladabula ubunikazi, kodwa hhayi abakhona endaweni yokugcina izimpahla, kuthiwa ashiwo 10. ezimali kulesi sigaba ngokuyinhloko zihlanganisa izinto ngendlela. Umthengisi lidlule, isibonelo, w / Inani d kwezingu- esiteshini futhi babayala uyiswe at umthengi. Uma izimpahla Benziwe kwaloliwe, edlulisela kuya acquirer komhiaba (ngaphandle inkontileka sihlinzekela ngaphezulu). Kwakucatshangwa ukuthi ngaleli phuzu kufanele iyawakha athunyelwe ku ezimali ye umthengi. Kodwa amarekhodi zenziwa kuphela kokuthola amaphepha afanele, eyaqinisekisa mpahla imigomo.

Ukuqondisa kabusha yamanani

Izinto ingaba njengesihluthulelo impahla inkampani, kodwa ezitolo zayo abasoze bakwenza. Ngokwesibonelo, kuthatha indawo ezimweni lapho ngesicelo inhlangano beqembu eMoscow uthenge izinto zokusetshenziswa e Vladivostok nokuhleleka yayo efanayo it is zidayiselwe Novosibirsk. Njengoba wokutholakala ngaphambi mpahla amagugu asezindaweni Vladivostok. E-Moscow, ababengakaze bayibone. Nokho, babengaliqondi ephethwe yinkampani. Kule ndaba, ngaphambi yokufuna ukubaluleka inkampani kusukela Novosibirsk wiring kufanele ibhalwe ezimali lenhlangano eMoscow.

ukucutshungulwa

Izinto lapho ibhizinisi inelungelo impahla, kodwa kuthiwa ngobulili ukucutshungulwa inkampani third-party, ibonisa ngokusebenzisa 10. ezimali okufakiwe bhalisiwe e Kulokhu kuyothathwa ngokuthi sokubolekwayo. Leli qiniso ubangelwa izimiso lokubika. Ikakhulukazi, kukhona ngenxa yokuthi ukuthi phezu balance sheet kungenziwa kubonakala kuphela lezo zindinganiso ezisesandleni ubunikazi ibhizinisi. Nokho, lesi simiso, kuphambene isikhundla lomcebo phezu fomu. Wavuma futhi practice omhlaba kanye ezifuywayo 1/98. Lesi simiso sidinga uchwepheshe waqondisa hhayi izigaba zomthetho, futhi ugxile isimo sangempela. Ngokwesibonelo, e-Warehouse ka ikhasimende iphepha samanje, kanye iphepha yenkampani siqu. isibopho sezomthetho Isihlobo abasebenzi kanye nobuchwepheshe ukuze uyothuthukisa ukusetshenziswa amagugu umehluko ngeke. Bobabili amaphepha kufanele zixhunywe sihloko esisodwa. Kodwa Uhlelo bayalingana ngaphansi ehluphayo kuzoxoxwa ngayo kuma-akhawunti ahlukene.

ukuthunyelwa

Zonke amanani wathola, ubunikazi okuyinto wayiswa inkampani, kufanele kulotshwe kweyoku-Db CQ. 10. Kodwa kulokhu kuphakamisa imibuzo eminingana. Esokuqala: yini okumele uyenze uma ubunikazi wayiswa inkampani, kanye ne-accounting akazi futhi akakwazi ukufunda akusho? Kukhona umthetho owawuthi akukho amarekhodi imibhalo alwenziwa. Kodwa uma ulandela izimiso IFRS, ngokushesha nje lapho umphakeli lithunyelwe izimpahla, uchwepheshe kumele ithunyelwe noma isaziso yefeksi elektroniki kwi kuthengiselana. Kulokhu, entry:

• 10 dB.
• 19 dB (wokufaka i-VAT).
• Cd 60.

Kulokhu, ukubika lenkampani sizobonisa isimo sangempela ibhizinisi. Izimpahla zonke izimpahla kungokwakho inkampani kuyobonakala Kulokhu. Ubhale izinkinga ezihilelekile izobe baboniswe okumele zikhokhelwe langempela. Kodwa kulokhu kube nzima yokusungula lezinto. Kungaba kwenziwe phezu imibhalo sokusebenza ezingabazekayo (amafeksi kanye izibambiso efanayo). Kulokhu, lesifanele ukuqaphela zomthetho kunokuba kuveze kwezomnotho.

Ukungabikho imibhalo intengo

Phezu kokuthola izibambiso okukhokha nomthengisi ekukhombeni izindleko sokungalandeli umthetho, okuyiwona nto, izamba kuboniswe therein ziyasetshenziswa okufakiwe zokulungisa. Ngokwesiko, inani okuyinto eshiwo kumadokhumenti design kwenziwe kubuyekezwe ukudiliva non-invoyisiwe. I-Akhawunti 10 isikweletu ku kulandise CQ. 19. Loans CQ. 60. Nokho, idatha ukuqoshwa akuyona kuzo zonke izimo uzoboniswa program e-computer etholakalayo namuhla. Kule ndaba, lo amaphuzu 10 Accounting ezidonswe kanye Sch. 19 e ukuxhumana ne Sch. 60 umehluko phakathi ukubaluleka kuboniswe imibhalo design, futhi intengo lapho izinto zathathwa, uma ingaphansi.

Kuthiwani uma yentengo is abadliwa ngu izindleko zokuhamba?

Uma inkampani asisebenzi intengo yokulinganisa, izinto ziba ngaphansi langempela ngomzuzu lento-kuthenga. Kwezinye izinkampani, ochwepheshe emananini ukuthengwa ezokuthutha kanye nezinye izindleko, okuyinto afakiwe izindleko. Nokho, izazi zikholelwa ukuthi ukwenza lo msebenzi okungalungile. Njengoba omunye iphepha elikulesi sihloko kukhona amagama amaningana lezinto, kungase kube nzima ekwabiweni izindleko ezivamile phakathi izinhlobo ezahlukene amagugu. Out of nalesi simo eziningi. Distribution kungenzeka wakhona:

• Inani.
• ibanga Ezokuthutha.
• ukubaluleka Industrial (i ezivamile, akhethekile pre-isethi okungu).
• Isisindo nokunye.

Nokho, nge yinkimbinkimbi yokusabalalisa elikhulu kangaka zihlale ezahlukene phendulela okunemibandela yentengo, kanye, okubaluleke kakhulu, kwandisa kokuhlukana lezinto izilinganiso. Kulesisimo-ke, afanele kakhulu kungaba lokuhlushwa zonke izindleko eziphathelene yokufuna isakhiwo efanele ye-akhawunti 10,10, ukulungisa zokuthutha nokuhweba izindleko. Ekupheleni kwesikhathi izindleko zabiwa phakathi Imininingwane ezisalayo azazisayo inani lezinto, okuhloswe ngaso ukukhiqizwa.

kumiswa ngesilwane esifuywayo

Kufanele kuqashelwe ukuthi inqubo ezintathu izici:

1. Igama iqembu eyohlobo nesigcino samanani. Isizathu salokhu siwukuthi yonke iyunithi letintfo isethwe ocacile ezimali value.
2. Igama - izinto eyohlobo ngenani elifanayo ukulaliswa esibhedlela. I ezimali ngesilwane esifuywayo kwakhiwa nezindawo eziningi ezidinga, okuhambelana inani izinhlobonhlobo amanani ukubaluleka wathola.
3. Igama ubhekwa iqembu eyohlobo lezinto uya khona, okuyinto zokuthunyelwa izindleko langempela yokwemukela.

Inketho yokugcina selivela ukusilela phakathi ezimbili zokuqala. Nokho, kulesi simo, kukhona inkinga yokukhetha intengo othize, lapho nokuhlolwa okubalulekile naphumayo.

esibalulekile

Ngo-Sec. 6 ye-oda Ministry of inombolo Ezezimali 44 usungula inqubo ekhethekile wokusungula langempela amagugu izindleko ukuthi zitholwa ngaphansi kwezinkontileka, imigomo okuyinto ukuhlinzekela nokwaneliseka izikweletu esikhathini ruble kufana amanani okulingana izimali zakwamanye amazwe. izindleko Inkampani ukuthengwa izinto zinqunywa ikhumbula umehluko isamba ukuthi kuphakama ngaphambi kokubhekisa ezikhona accounting. Lapha kufanele basho iphuzu elibalulekile. Ukufakwa ku okumele zikhokhelwe akhawunti kanye namagugu Kwenziwa ngesikhathi esifanayo. Mhlawumbe, kulokhu, likhuluma ibonisa izinto ngqo ku-athikili ngenhla, hhayi i-MF. 15. Nokho, le ndlela kudinga inqubo esikhethekile umehluko kufana ngoba ukudiliva unbilled. Kuzo zonke ezinye izimo, derogation kufanele irekhodwe ku MF. 91 futhi ingeyona ukuhlolwa izindleko impahla ibhizinisi.