Indlela ibhalansi ekunqabeni: izici, futhi isibonelo ifomula

Ukwehla kwentengo accounting yinqubo egijima izindleko ukudluliswa kwempahla angaphatheki kanye enxenyeni intengo yemikhiqizo (imisebenzi, izinsizakalo elihunyushwe) njengoba they are ukonakala kwesimilo kanye ngokomzimba. Ukubala amaphrimiyamu Kwenziwa izindlela ezahlukene. Basuke kuchazwa ku RAS 6/01.

amagama

Ukwehla kwentengo ezibanjwayo libizwa izindleko OS ukuze siphinde sithole izinto ukugqoka. Bahlanganisa izindleko zokwelashwa noma ukukhiqizwa. Kukhishwa wenza ngesisekelo kwezinkambiso esungulwe, kanye incwadi ukubaluleka amafa, okuyilokho, eqinisweni, kuncike amortization. Kuyinsakavukela ubizwa ngokuthi% ngonyaka we izingxenye intengo isinxephezelo ezigugile ye-OS.

izindlela

Ngokuhambisana namazinga kazwelonke ezimali ukubala inikeza ezine ongakhetha:

1. indlela Linear. Ucabanga distribution umfaniswano inani yasekuqaleni ukuba ukubaluleka kokugcina (ekupheleni ukuphila service) phakathi naso sonke isikhathi inkonzo yesistimu yokusebenza. Lamanje ukubaluleka asalile kunqunywa ngokukhipha ingqikithi ukwehla kwempahla kulokho eqale iyikho.
2. Bhala off izindleko ngokulingana ivolumu imikhiqizo ezikhishwe (amasevisi, umsebenzi owawenziwa). Ukubala kwenziwa ngesisekelo izinkomba yemvelo (isibonelo, ukusebenza amahora angu-umshini imishini).
3. Indlela yebhalansi. Azisizi ngoba kwenkathi ngayinye elingana nenani lokugcina, iphindwe kumaphesenti athile. Ukwehla kwentengo likhokhelwa ngonyaka ekuqaleni kwesikhathi.
4. Bhala-off yesamba inani leminyaka yokuphila service.

Ngokuhambisana nomthetho we-ibhizinisi ungase ukhethe indlela lokulandisa kwentengo. Indlela elula ubhekwa komugqa. Nokho, izinhlangano eziningi ukusebenzisa indlela yebhalansi kunenzuzo xaxa. It kungokwalabo non-eqondile izindlela zokubala. Cabangela eminye ukuthi indlela simele ibhalansi kuncipha. Isibonelo le ndlela futhi echazwe esihlokweni.

incazelo

Lapho indlela non-eqondile buyiselo ukubaluleka impahla engalingani phakathi nayo yonke inkathi yokusetshenziswa. Ukwehla kwentengo indlela yebhalansi kuhilela isicelo se-ukusheshisa isici. Inkampani ungakwazi ukuyifaka ngaphakathi 1-2.5. Ngaphezu kwalokho, ngenxa yaqashiswa amafa isilinganiso kungenziwa kathathu. In practice, lokhu kusho ukuthi inkampani reimburses iningi izindleko ukuthenga lezinto ngenkathi zisatholakala empeleni esasisesisha.

bakwazi

Kwezinye izimo, awo awusizo ukwehla? Indlela yebhalansi kangcono lapho izinto ngonyaka ukulahlekelwa kakhulu ekusebenzeni kwabo. Ngemva kokusebenza umthombo ethize, impahla kudinga izindleko zonke eliphezulu nokugcinwa nokulungiswa. ukusebenza kwalo is kakhulu ziyancipha, naphezu kweqiniso lokuthi ukuphila ngokomthetho azikakapheli.

Ngamanye amazwi, izinzuzo wokusebenza izimpahla ezifana iqala inciphe. Esikhathini isithakazelo yomnikazi ukubhala off for ukuthengwa ngokushesha ngangokunokwenzeka. Ngakho uzokwazi uqhube ezisebenza kusukela Isikhwama kucwila.

okuhlukile

Kumele kuthiwe yebhalansi indlela ukwehla awusebenzi kuzo zonke izimo. Ngaphansi le ndlela kungahlali:

1. imishini abahlukile sezinhlobo ezithile ukukhiqizwa.
2. Izinto, ukuphila ewusizo lingaphansi kuka engu-3. Lezi zihlanganisa imishini kusukela 1-3 amaqembu kwentengo.
3. Passenger izimoto. Okuhlukile izimoto inkampani kanye namatekisi.
4. Ihhovisi imvelo.
5. Izakhiwo kanye namanye izinto, wabhekisela amaqembu 8-10 th zokuphila ewusizo.

Izici sibalo

Isisekelo sokubala esithathwayo ukubaluleka bokungasetshenziswa impahla. Kuyinto ilingane nezindleko kokuqala for ukuthenga yayo nokubeka esimweni lapho iyadonswa lemali ukubuyiswa kwemali ngesikhathi ekuqaleni kwenkathi. Enye inkomba ukuthi kuzodingeka kulesi sibalo - ukwehla kwesilinganiso. Okunqumayo inkathi ewusizo. Gqoka Coefficient kuchazwa njengoba 100% / n. Lapha n - ukuphila kwakhe konke ebonisa izinyanga noma iminyaka (kuncike esikhathini isikhathi lapho ukubala kwenziwa). Uphiko wesithathu, okuyinto esetshenziswa ifomula, - ukusheshisa isici. It is esabekwa ibhizinisi ngokuzimela futhi ezilotshwe inqubomgomo yezezimali.

ngaleyo ndlela Indlela minuend ezisalayo eqala kwesibalo ezilandelayo:

A = Co * (R * Ky) / 100 lapho:

• inani bhala-offs - A;
• asalile nto-st - Over;
• ukugqoka izinga - K;
• ukusheshisa isici - Ku.

ngokoqobo

Cabanga indlela indlela kunciphisa amasalela. Idatha kokuqala zimi kanje:

• ama-ruble ayizigidi 50 - lemali ukuthengwa uhlelo lokusebenza;
• 5 iminyaka - inkathi ewusizo;
• ukusheshisa isici - 2.

Ukubala kungenziwa ngezindlela ezimbili. Esimweni sokuqala, isikhathi service ezinyangeni ngokushesha elihunyushwe. In the yesibili - isamba ngonyaka ibalwa ke ehlukaniswa 12. Ukuze abale isidingo wedwa, nezinye izibalo. Iqiniso lokuthi ukwehla Kwenziwa njalo ngenyanga, futhi ukunquma ukubaluleka bokungasetshenziswa nomtamo ezidingekayo. Izinga lokuqala ibalwa. Kuyinto 20% / ngonyaka (100% / 5 iminyaka), noma 1.67% / ngenyanga. (100% / 60% noma 20/12). Sikhishwe Ku = 2 izinga zokukhandleka unyaka uthola 40%, kanye ngenyanga - 3,34%.

Ukusebenzisa indlela yebhalansi, ukubala engenziwa zonke izinyanga ezingu-12 kuphela:

1. Ngomnyaka wokuqala izindleko edingekayo uyalingana yasekuqaleni. bhala-off ukubaluleka ruble ayizigidi 50 x 40/100 = 20 000 noma 1670 p / ngenyanga.
2. Esikhathini yesibili accrual ngonyaka iqala sokunquma ukubaluleka asalile. Kuyinto 50 000 - ruble 20 000 = 30 000. Ngaphezu kwalokho, besebenzisa i-formula ,: 30 000 x 40/100 = 120 000 noma 1 000 / mo.
3. Ngomnyaka wesithathu ukubala wenziwa ngendlela efanayo. Umphumela 7200 / ngonyaka noma 600 p / ngenyanga.
4. Ngo-January elilandelayo (eyesine), ibhalansi yezindleko kokuqala ukuthenga uhlelo lokusebenza 10 800 deda. Uma kufakwa amagugu ku ifomula, sithola isamba 4.320 / ngonyaka noma 360 p / ngenyanga.
5. Ekuqaleni konyaka odlule, inani kuyinto 10800 - 4320 = 6480 k. Inombolo okuholela - 13% we intengo yesistimu yokusebenza, kunakwe ekwakhiweni into esele. Kulesi sigaba, ukubala kufanele zenziwe imithetho yentela. Ngokuhambisana imizuzu Article 259 NK phezu ukufinyelela ibhalansi ukubaluleka 20% koqobo ukubala indlela washintsha. Ukuze asindise nyangazonke ukubuyiswa kwemali schedule izinkokhelo futhi bhala-off izindleko ezivele ku impahla ngokugcwele okusele kufanele ihlukaniswe ngenani izinyanga kuya ekupheleni ukusebenza. Ngakho, 6480 uhlukaniswe ezingu-12. Umphumela inani ukwehla ngenyanga ngonyaka odlule wokusebenza - ruble 540.

isiphetho

Phakathi nenkathi inkonzo, ukubaluleka esithwele kwempahla kuyehla lemali kwentengo. Lokhu kuzoqhubeka kuze kube sifinyelela zero. Kuyadingeka usho iphuzu esisodwa esibalulekile: uma inkampani imali angazikhethela ukuthi uyafuna yebhalansi, kufanele kusetshenziswe kulo lonke ekuphileni inkonzo. Usebenza ne Idethi futhi ngaphambi kokuphela ekubalweni kwentengo. I ulindele ukubuyiselwa yona iphelele yentengo impahla noma kususwe kusuka balance sheet ukhonza njengoba isisekelo ekunqanyulweni yenqubo amortization. Kufanele kukhunjulwe nokuthi indlela ekhethiwe yinkampani kufanele njalo eboshelwe ezingongolweni inqubomgomo yezimali.