Ezimpahleni ezingasuki phansi zihlanganisa ... Accounting, amortization, bhala-nezinkinga fixed assets okungu

The main zokukhiqiza insita ezinye impahla yeNkampani, okuyinto ngokuphindaphindiwe esetshenziselwa womshini imikhiqizo, ukusebenza imisebenzi noma ukuhlinzekwa kwemisebenzi. OS esetshenziswa emkhakheni wokuphathwa lenkampani. Isikhathi ukusetshenziswa - ezingaphezu kuka-ezingu-12. Ake sicabangele eminye yiziphi izindlela eziyisisekelo. Izibonelo OS nayo izofakwa kuboniswe esihlokweni.

izinhlobo

Ukuze izimpahla fixed zimi kanje:

1. Facilities nezakhiwo.
2. Amandla kanye namasistimu okusebenza ukufaka, imishini, imishini.
3. ubuchwepheshe bama-computer.
4. Control kanye namadivayisi yokulinganisa nemishini.
5. Izimoto.
6. Amathuluzi, izesekeli kanye namathuluzi.

ezimpahleni ezingasuki phansi futhi zihlanganisa Ezikhula iminyaka eminingi, zizalela nemfuyo elikhiqizayo namanye amafa.

ukugqoka

ezimpahleni ezingasuki phansi zihlanganisa izinto ngenxa yokusebenzisa inkampani imali noma ukukhonza ukuze kufezeke izinhloso imisebenzi yayo. Esikhathini ukusebenza kohlelo lokusebenza angaphansi ukugqoka. Angase abe zokuziphatha noma ngokomzimba. Eyokuqala ihilela ukulahlekelwa ukubaluleka izinto ngenxa ukuthuthukiswa inqubekela-phambili yesayensi lwezobuchwepheshe kanye nokwanda umkhiqizo. Lapho usebenza noma ngaphansi kwethonya izici zemvelo zokukhandleka ngokomzimba futhi izinyembezi kwenzeka.

ezimali

Konke ohlobene izakhiwo kufanele kwenziwe inkampani ngezindleko. Kuyinto iqoqo izindleko yokufuna langempela. Ngenxa olulodwa ezimali OS wenza into yokusungula, kuhlanganise zonke izesekeli nezithuthukisi zikagesi noma ikhipha angawodwa kuncike ehlukile. Le nkampani ine ilungelo hhayi izikhathi ezingaphezu kwesisodwa ngonyaka ukubaluleka esikhundleni fixed assets revaluation.

amortization

Ukubuyisela imali yokusebenza yezindleko Kwenziwa ngokudlulisela yona ukusebenza imisebenzi, imikhiqizo noma amasevisi anikezwa. Ngokukhipha kakhulu kulokho eqale iyikho intengo ukwehla amanani phakathi naso sonke isikhathi zokusebenza yilezi ukubaluleka asalile. Namuhla, izibalo kungaba kwenziwe ngezindlela ezintathu:

1. Ukuthuthukiswa. Kulokhu, lonyaka ukwehla lemali kunqunywa ngesisekelo intengo yokuqala futhi amazinga ibalwa kucatshangelwa inkathi yokuphila ewusizo into.
2. Ukunciphisa ibhalansi. Kulokhu, lo asalile nto-st ekuqaleni konyaka kanye izinga ukwehla, kubalwa esekelwe ekuphileni ewusizo into.
3. Bhala-off yesamba iminyaka ngokuhambisana intengo yokuqala kanye isilinganiso yonyaka. Esikhathini numerator kukhona inani leminyaka esele kuze kube sekupheleni kwesikhathi wokusebenza. Imbangela kuhlanganisa isamba izinombolo zeminyaka kulo sempilo.

Ukubuyisela izinto

Kungaba ukukhiqizwa kabusha elula enwetshiwe. Esokuqala kulungiswe futhi esikhundleni yesistimu yokusebenza. ukukhiqizwa kabusha Expanded wenziwa ngendlela ukwakhiwa omusha, sesimanje kanye lobuchwepheshe kabusha imishini nokwenza umsebenzi wokuvuselela izakhiwo. Nge ukubuyiselwa elula yesistimu yokusebenza musa ukushintsha izici zabo ambalwa kanye qualitative. Endabeni enwetshiwe ukukhiqizwa kabusha, izitshalo kanye nempahla egcwele okuqukethwe okusha. Ukusetshenziswa kwesabelo-umsebenzi wokuvuselela izakhiwo kanye sesimanje kungandisa intengo yokuqala OS.

umhlalaphansi

Kungenzeka ngezindlela eziningi:

1. Ngenxa ukugqoka (ngokomzimba / zokuziphatha) noma ukunqanyulwa ngokuhambisana injongo.
2. Lapho ukuthengisa.
3. Lapho lo mnikelo.
4. Ngenxa nokuqedwa ngezimo ezisheshayo.
5. Lapho okuxhunyanwa ku share capital nezinqubo zemininingwane yezinye izinkampani njengoba umnikelo.

Izindleko ukuthi baphume noma azisetshenziswa ngaso sonke isikhathi, kufanele off ebhaliwe evela balance sheet.

I okuza kwempahla fixed

izinkomba ezithile ezisetshenziswa ukulawula ukunyakaza OS. Phakathi kwabo:

1. uvuselele izinga. It imelela inani lezinto, manje omusha osanda kwethulwa phakathi nenkathi unikezwa, zihlukaniswe intengo OS samanje atholakale kokuqedwa kwalo.
2. ngenzuzo isilinganiso. Kulinganiselwa njengoba isilinganiso yenani etholwe uhlelo lokusebenza ibhizinisi ukuba intengo izimpahla ekupheleni kwesikhathi.
3. kulahlwa Coefficient. Limelela ukubaluleka izimali ezidonswe kusukela inkampani ngonyaka ehlukaniswa intengo yesistimu yokusebenza ekhona isitokwe at nokuqala kwenkathi.
4. izinga lokukhula. Kulinganiselwa njengoba isamba yokusebenza inzuzo ehlukaniswa izindleko izimali ekuqaleni konyaka.
5. Amandla Updates. Litholakala sokuhlukanisa ukubaluleka kohlelo lokusebenza umhlala ngesikhathi intengo imali abayithole.
6. ukuqedwa izinga. Kulinganiselwa njengoba isilinganiso amafa iqedwe phakathi nonyaka kuze izindleko OS ekuqaleni kwesikhathi.
7. esikhundleni isilinganiso. Kuyinto elingana nenani amafa kwavala, zihlukaniswe intengo etholwe OS entsha.

PBU

Ngokuhambisana nemithetho accounting, izimpahla fixed okufaka amafa, uma:

1. Isetshenziselwa womshini imikhiqizo, ukuhlinzekwa kwezinsizakalo, ukusebenza umsebenzi noma zokuqondisa.
2. Isetshenziswa esingaphezu konyaka.
3. Kuyoba ibhizinisi inzuzo esikhathini esizayo.
4. Ngeke igcwaliseke esikhathini esizayo esiseduze.

Izitshalo kanye nempahla - capital for ngcono ezinkulu zemisebenzi (ngenkasa, amanzi kanye nezinye umsebenzi sokufunwa), in izitshalo unomphela, nezinamathiselo zifakwe akhawunti in inani izindleko ezihlobene ezindaweni bangeniswa operation, kungakhathaliseki kwaqedwa wonke isethi yezenzo. Uma into inezingxenye eziningana, ukuphila okuyinto ehlukile, udinga ukuthatha ngamunye wabo eceleni. Kungokwakho ezweni inkampani kanye nemithombo yemvelo futhi ukwenza njenge-ejenti main (izibonelo:. Umzimba ngamanzi, amaminerali kanye nokunye).

Ukuthumela noma izindlela eziyisisekelo

OS kuthiwa ekuqaleni kulinganiswa ngesikhathi sabo ukwakhiwa, ukuthathwa, ukukhiqiza, isingeniso ku-akhawunti iminikelo by abasunguli wathola ngaphansi kwemigomo iminikelo kanye nezinye imali e inkontileka. Izindleko kwezimali ayikwazi ukushintshwa, ngaphandle amacala ngokunqaba umtsetfo kanye PBU 6/01. Uma inkampani enquma ukwenza OS revaluation isivuno sisiningi kakhulu khona, kumele kwenziwe minyaka yonke. Kulokhu, izindleko sokuqala izimali kwandisa. Ukuthumela noma izindlela eziyisisekelo kulezi zimo zimi kanje:

• Db CQ. 01 KD CQ. 83;
• Db CQ. 83 KD CQ. 02.

Ngezinye kuhlolwe, ngaleyo ndlela kanyekanye nokwanda intengo yokuqala, kwandisa umthamo ukwehla amacala. Ukulandela imiphumela markdowns, ngokulandelana, kunciphe izindleko OS:

• Db CQ. 83 KD CQ. 01.

Nciphisa futhi ukwehla:

• Db CQ. 02 KD CQ. 83.

Esimweni ukwehluleka inhlokodolobha ezengeziwe ukumboza bhala phansi, umehluko okweqa inani appraisals lokugcina esikhathini esidlule, letawubhalwa off ngezithukuthuku imali yabo. It kungokwalabo MF. 84:

• Db CQ. 84 KD. CQ. 01;
• Db CQ. 02 KD CQ. 84.

Ngakho, revaluation yesistimu yokusebenza kwe-akhawunti 01 lizokhokhiswa izindleko esikhundleni kwezimali. Nciphisa / ukwanda intengo yokuqala likhona dolobha lokuchibiyela ibhizinisi.

mahhala

Kulokhu, lo kwezimali ezimpahleni ezingasuki phansi kumele emukelwe ngemali yabo emakethe ngelanga ukuthunyelwa. Leyo mfundo elikhona Sec. 3.4 PBU 6/01. Izindleko zokuthunyelwa banikela ngezimali wathola zaba njengoba inhlokodolobha izindleko futhi kufakwe manje kumamukeli ukwanda intengo kokuqala into. Lezi zindleko ziyabonakala ekulandiseni dolobha izimali ukuxhumana ne-articles lula. Lapho uthenga izimoto inkampani mahhala intela icala. Faka into yenziwa ngendlela evamile. CQ ezidonswe. 01 futhi CQ uyasho. 08. Ngokusho umthetho, inhlangano eyamukelayo uyakukhokha imali yentela (24%, ngaphandle TC). Ngesikhathi esifanayo CQ ezidonswe. 99 futhi CQ uyasho. 68. Phakathi kubalwa ukwehla, inzuzo eza isikhathi kufanele zifakwe non-yokusebenza imali yesistimu yokusebenza, wathola mahhala.