Ukuhlinzekwa amafa engaguquki. Basic ezimali okufakiwe phezu izindlela eziyisisekelo

amafa Non-samanje inkampani linendima ebalulekile emjikelezweni ukukhiqiza, zihlotshaniswa izinqubo Logistics, ukuhweba, amasevisi kanye ubambe izinhlobo eziningi umsebenzi. Lolu hlobo lwe-amafa kwenza inhlangano ukuba imali engenayo, kodwa kubalulekile ukuba ahlaziye ngokucophelela ukwakheka, isakhiwo, izindleko ngakunye. zokuqapha njalo Kwenziwa ngesisekelo idatha ezimali, okufanele kube kweqiniso futhi zilungile. Wiring eyinhloko lesisekelo ayisibonelo, kodwa inqubo kungenzeka izimo ongaphilile.

amafa engaguquki

amafa lenhlangano babe umjikelezo ezahlukene inzuzo, isb. e. inqubo ngokudlulisela ngentengo yaso intengo yemikhiqizo ekhiqizwa. Non-zamanje ezimpahleni ezingasuki phansi izigaba illiquid, basuke libhekene izinkomba ezilandelayo:

1. I okusezingeni eliphezulu intengo kokuqala.
2. Ukuhlanganyela imijikelezo eziningi ukukhiqizwa ngenkathi sigcina ifomu ngokomzimba kokuqala.
3. Ukudlulisa ngeengaba amanani e izindleko zokukhiqiza usebenzisa amortization izinkokhelo.

Accounting entry amafa fixed kumele ilungiselelwe ngendlela efanele akhawunti uhlobo kwempahla, empilweni yalo, injongo yokusetshenziswa. Ukuba alandise ngala isicelo akhawunti asebenzayo 08, 01 no-02 ukuze yokwenziwa ukwehla amacala. ezimpahleni ezingasuki phansi zihlukaniswe amaqembu ezilandelayo: izakhiwo, izimoto, amakhompyutha, imishini, imfuyo, izimoto, kokufika (zisetshenziswa), amathuluzi isakhiwo. Accountant wiring ingxenye wamafa fixed kumele ibe inani. Kulokhu, nefa inamanani eziningana: original, kanye asalile ukuyithola. Zonke commercial operation (ezinyakazayo) fa ephelezelwa elihambisana entry ezincwadini ezimali, isb. E. elihambisana ihlanganiswe vumelana. The main amafa non-zamanje ibhekelelwa liyingxenye ematasa ibhalansi, esigabeni №1.

amortization

Wonke umuntu, kuhlanganise nalabo ku ukongiwa kwempahla fixed kuyinto umnqamulajuqu ukusebenza, okuyinto incike injongo, imigomo yokusetshenziswa noma amaqembu amafa. Ngo kokuhlinzwa, iyunithi ngalinye isihloko ukugqoka, okungase zokuziphatha (lokuphelelwa yisikhathi) noma ngokomzimba (nentuthuko egcwele, cannibalization, ukubhujiswa). Ukwehla (ukwehliswa akhawunti athunyelwe 02) uqala ezicela kusukela ngesikhathi sokubhalisa yayo nyangazonke alinganayo (igrafu lwento) izitolimende phakathi naso sonke isikhathi ukusebenza. Libalwa original (intengo + izindleko sibuyekeze noma idatha kabusha nokuhlola) enanini lomuzi, ikhumbula isikhathi wokusebenza. Gqoka kubhekwe ku-akhawunti yokwenziwa, №02, futhi amayunithi expensed, lapho iyunithi isetshenziswa. Zanqwabelana ukwehla wiring kuqoshwe emva amarekhodi ezimali amarejista: D ^t 20, 44, 25, 26, 29, 23, 97, 91; Ngu ^t 02 ukwehla ibalwa izinto esisetshenziselwa elisizayo, ukukhiqizwa ezengeziwe abelwe iqashwe. Zanqwabelana ngesikhathi amortization lemali zisuswa emalini izindleko futhi unike intengo asalile lapho into lingathengiswa, zilahlwe adiliza. Kulesi wiring phezu izindlela eziyisisekelo ukuze akulahle: ^t R 02; Ngu ^ngakho №01 / subaccount.

ukunikezela

ukukhiqizwa Non-wamanje kanye ibhizinisi jikelele amafa zitholwa ngenxa capital investment ezinkulu, okungenzeka bebodwa, waboleka futhi utshalomali. Umthombo imali kungaba:

1. Ukuthenga kusukela abahlinzeki.
2. Umnikelo abasunguli.
3. Mahhala (umnikelo) ukudluliswa.
4. Erection (ukwakhiwa).
5. Ukuthola isivumelwano ngempahla.

ukusebenza ngamunye kuhambisana imibhalo ngokomthetho ifomu lwahlangana kanti futhi walungisa elihambisana ezimali entry (wiring). yakheke amafa Fixed ezidinga intuthuko eyengeziwe, ukufakwa kanye nokulungisa ukusetshenziswa ngesisekelo izibalo kanye inkomba inani lokuqala, ohlanganisa zonke izindleko ezifanele. Ukudluliswa kwezimali ezimpahleni ezingasuki phansi, izintambo neminye imibhalo ekhishwe ngokuhambisana inkontileka, futhi uthola imali ku-akhawunti umphakeli noma phezu ukufakwa into.

ukuthenga

Ngo inqubo kokuzuza amafa sayo samanje uphikisana ukubaluleka kubonakala umthethosivivinywa 08 ngaphambi nokuthuma. amarejista Parallel kubonakala ukuthi akhokhela i- abahlinzeki kanye Intela nezikweletu ezivela kuthengiselana. Uma ukuthenga kwempahla ngaphandle ukuqhubeka nokusebenza a ukudluliswa yesikhathi esisodwa accounting udonsa ukuxhumana okulandelayo:

• D ^t №08 / s; Ngu ^t 76 noma 60; e inani imali eyayiyikweleta kuya counterparty nezikhungo wahlanganyela lokuthumela, emabhokisini;
• A 19 ^m / subaccount; K ^m 60, 76; ukubaluleka VAT embukisweni;
• D ^t №01 / subaccount; K ^m №08 / subaccount; isamba ukubaluleka kokuqala lapho into ibekwe ku-akhawunti bese kuveziwe embikweni okhuthaza balance sheet;
• D ^m 76 60; Ngu ^t 51, 71, 55, 52, 50; wakhokha izikweletu ngokheshi, non-cash, kusukela akhawunti ebalulekile noma ngokusebenzisa elinokuziphendulela (ogunyaziwe) umuntu.

Wiring eziyisisekelo phezu izindlela eziyisisekelo ziqhutshwa parallel egcwele at imibhalo ukuthunyelwa (yokusungula ikhadi ethola isenzo).

sibuyekeze

Abaningi izinjongo ezimpahleni ezingasuki phansi (ngekwetinhloso letehlukene) akuzona kuphela ezibizayo, kodwa futhi izilinganiso ezenza kube nzima ukuthutha futhi inqubo ukulungiselela umsebenzi. Kulokhu, zonke izindleko ezengeziwe afakiwe kubukezwe inani ukubaluleka kokuqala iyunithi amafa. Inqubo wayenemfuyo sabo kwenzeka ku-akhawunti 08 e ukuxhumana ne-akhawunti izibalo. Ukufakwa umsebenzi, inhlangano kanye nokulungisa umjikelezo kungaba kwenziwe ngokuzimela lenhlangano umthengi bamabutho, izitolo asizayo, kulesi simo, izindleko ezihlobene kuyobonakala akhawunti ukukhiqizwa. Le nqubo ngeke siphinde sikhulise izikweletu ku amaholo abasebenzi we amabhizinisi kulo, futhi uthumele izimali esihambisanayo (Soc. Umshwalense, impesheni). Kokuthola ezihleliwe kwempahla wiring:

• D ^t №08 / umzuzwana. K ^m 76 60 ukuthenga;
• A 19 ^m; Ngu ^CQ. №60 noma 76 ukuze ukubaluleka VAT obala;
• D ^t №08 / s; Ngu ^t 23, 29, 25, 20, izindleko yokumiswa kanye kokuphothulwa into ithengiwe;
• D ^t №08 / umzuzwana. Ukuze ^T-70 (69, 68), 10 / subaccount, abasebenzi uhlolwa c / pl, izintela, izinto wachitha ukulungiswa BPA;
• D ^t №08 / umzuzwana. Ngu ^t 68; umsebenzi ku inkontileka zomsebenzi (izimali zakho) VAT.

noma:

• D ^t №08 / umzuzwana. Ngu ^CQ. №76, 60 imali yokufaka eziphiwe amaqembu esithathu ukwandisa intengo into;
• D ^t №01 / subaccount; Ngu ^ngakho №08 / debit subaccount into ezimpahleni ezingasuki phansi ngezindleko zomlando. Ukukhokhela abahlinzeki ngezithukuthuku non-ukheshe noma imali ekupheleni izindleko ayo kufakwe izindleko imikhiqizo ekhiqizwa nge inkomba itholiwe.

Donation, umnikelo Criminal Code

Uma uthola iyunithi ezithile BPA kusukela abasunguli inkampani noma umnikelo kuyadingeka ukuhlola into. Ukuze ubone ukuthi ukubaluleka kangcono bahlanganyele uchwepheshe othile ozimele, njengoba okweqa izikhathi 5 amaholo ukudluliswa oludlulele kungenzeka nilenze. Kuzo zombili lezi zimo, kwefa kungadinga ukuguqulwa noma ukuhlela, kuyilapho imisebenzi ejwayelekile ezilotshwe oda elandelayo:

1. Ukunikela (ukulethwa) ka iyindlela eyinhloko yokuthutha wiring:

• D ^t №08 / umzuzwana. K 98/2 ^t-ke inani elilinganisiwe the OB into;
• D ^t №01 / subaccount; K ^m № 08 / umzuzwana. osonhlamvukazi kwempahla. Intengo agqoke akhawunti yefa kuhlanganisa zonke izindleko ukulungiselela lo msebenzi.

2. Kusukela abasunguli kwempahla non-zamanje wathola njengoba umnikelo ogunyaziwe (share) Isikhwama ibhizinisi. intengo zabo ekuqaleni kuchazwa njengoba ucabangela ubuningi bomsebenzi + ngokuletha into. Kokuthola ezihleliwe kwempahla wiring:

• D ^t №08 / umzuzwana. Ngu ^t 75 ethathwe abasunguli;
• D ^t №08 / umzuzwana. Ngu ^CQ. №76, 60 ukufakwa, inhlangano, ukuguqulwa yizinkampani zangaphandle;
• A 19 ^m; K ^m 60 noma 76; VAT;
• D ^t №01 / subaccount; Ngu ^ngakho №08 / sub-akhawunti athunyelwe OS into. Inqubo ukuluchitha ababalulekile isimo ezisebenza zingenziwa self asekelayo amasevisi inhlangano.

umhlalaphansi

Ukwakheka kanye nesakhiwo lezinto eyisisekelo ukukhiqizwa amafa kufanele ihambisane nezidingo ukukhiqizwa ibhizinisi. Esikhathini ukuhlaziya nembuyiselo emafeni isilinganiso lembula izinto lutho isikhathi eside noma esimweni ukulondolozwa. isiqeshana okunjalo imishini inhlangano bangathengisa, khansela, uhlukanise noma ngempahla sivumelwano ukuze uthumele kwempahla. Ezithunyelwe kulezi zimo, kufanele ibonise imiphumela yezezimali kokudluliselwa amafa. Imfuneko zonke izinqubo kutfola ukubaluleka asalile we UF iyunithi. Ekubaleni yayo kusekelwe nenani ukwehla esingashintshi kuze kufinyelelwe esikhathini ukusebenza, njengoba kubonakala ku-akhawunti ^T №02. Izintambo zikagesi ezisobala eziyisisekelo ezimpahleni ezingasuki phansi enawulungiselelwa umhlalaphansi, kusikisela ukwehla bhala-offs futhi kuvalwe akhawunti ingxenye ethize yalokho imishini, ezokuthutha nokunye. D.

ukuqaliswa

Inqubo athengiselwe kwempahla eziyinhloko zamanje kuhambisana ngokugcwalisa ezifanele ezimali amarejista. Okokuqala, bahlelekela inkontileka, okutshengisa izindleko (intengo bavumelana) waqaphela iyunithi OPF. Ngaphezu kwalokho silungiselela ezimali yokusungula ikhadi, ngesisekelo okuyinto yokukhansela kwempahla.

Wiring kumele libonise kulahlwa Eqinisweni, isitifiketi yokudlulisa (ifomu zifane) into yenziwa ekubukeni yenani inkontileka. Yamadivayisi (ukulahlwa) ka ezimpahleni ezingasuki phansi, ukuthunyelwa:

• D ^m 76, 62, 79; K ^m 91/1 akhokhiswa yileli Qembu;
• D ^t №01 / subschetchet ukulahlwa; K ^m №01 / subschetubschet izindleko sokuqala into icala;
• A 02 ^m / akhawunti kohlaziyo; K ^m №01 / subschetchet ukulahlwa; ukwehla kwentengo ezimpahleni ezingasuki phansi, wiring wenziwa iyunithi accounting eceleni ngalinye;
• D ^t 91/2; K ^m №01 / subschetchet ukulahlwa; icala (enqunywe) ukubaluleka bokungasetshenziswa iyunithi kwempahla;
• A 83 ^m; Ukuze ^T-84; kokuhlaziywa ezengeziwe (kabusha kokuhlaziywa) OS ukwesulwa;
• D ^t 91/2; Ngu ^t 23, 25, 29, 70, 69, 10; izindleko ukulungiselela into ukudayiswa;
• D ^t 91/2; Ukuze 68 ^m / subaccount; VAT;
• D ^m 51, 55, 50, 52 (e izibalo lwemali); Ukuze ^T-62 no-76; wathola imali kusuka umthengi OS into.

ukudluliswa

Endabeni osizayo kwempahla umnikelo noma uyavumelana izinkampani wiring uzilungiselele efanayo. Ukukhethwa Kuyaphawuleka ukuthi invoyisi futhi ukudluliswa kweemali kusukela umthengi, njengoba kulokhu ayikho inhlangano enjalo lesi sivumelwano. Inqubo sokunquma ukubaluleka ekupheleni kwesikhathi wokusebenza kanye bhala-off ukwehla oyindinganiso yonke imisebenzi ka nokuchithwa kwezimpahla ze-non-zamanje. Inventory lento ikhadi ivaliwe, kwavala ku-akhawunti elihambisana akhawunti kohlaziyo.

bhala-off

Non-zamanje kwempahla othwala ngesikhathi ukuhlinzwa, isb. E. Ukulahlekelwa ezinye izici lobuchwepheshe noma akudala. Kulokhu, ucezu imishini noma ezokuthutha kunzima ukuba kusebenze, ukuze amabhizinisi, bavame ukuziqhathanisa ukwesulwa esele yakhe noma ithunyelwe ngoba ukuliqaqa. Lapho kwazo izingxenye into, esikhundleni izingxenye kufanele kucwaningwe ngokubandakanya bese lifakwa njengempahla (i-akhawunti 10 / subaccount). Accounting kuyisenzo okuyinto ekhishwe ngesisekelo ukwesulwa kwempahla. I izaziso ngemisebenzi ye alotshwe ukulandelana:

• D ^t №01 / subschetchet ukulahlwa; K ^m №01 / subaccount; ethwele (kokuqala) Inani ezidonswe;
• A 02 ^m / akhawunti kohlaziyo; K ^m №01 / subschetchet ukulahlwa; Ukwehla kwentengo ukwesulwa;
• D ^t 91/2; K ^m №01 / subschetchet ukulahlwa; value asalile;
• A 83 ^m; Ukuze ^T-84; revaluation;
• D ^t 91/2; Ukuze ^T-26, 29, 70, 69, 10; izindleko of ukuliqaqa;
• D 12 ^m, 10 / subaccount; K ^m 91/1; kukhona langena izingxenye ezisele, okudlekayo nezingxenye consumable etholwe ngesikhathi ukuliqaqa IFT iyunithi.

iyunithi amafa ukukhiqiza bhala-off senziwa uma yokulahlekelwa. Lokhu kungenzeka ngokusebenzisa iphutha lo muntu ophethe, ngenxa yale nhlekelele. Nayikuthi iselelesi yaziwa, isinxephezelo umonakalo kulinganiselwa ngabantu abanolwazi wenza ngezindleko zakhe siqu kanye noma ngezigaba, kungakapheli eshiwo isikhathi. Ngesikhathi kubhujiswa ngokugcwele noma kancane into OS ngenxa zingenakunqobeka (i-force majeure) izimo, umnikazi wenkampani ongacela izinzuzo zomshuwalense, uma kukhona isivumelwano isinxephezelo. Izimali usebenzisa ukuthengiselana ejwayelekile kukhona umhlalaphansi amafa. Wiring, okuyinto ihlanganiswe esikhathini esizayo ancike umthombo wokukhokha. Lapho isinxephezelo umshwalense:

• A 76 ^m / subaccount; K ^m №01 / subaccount; Kuhlanganisa ukubaluleka impahla oVikelwe;
• D ^m 55, 51, 52, 50; Ukuze 76 ^m / subaccount; izinkokhelo umshwalense wathola;
• A 99 ^m; K ^m 76/1; izindleko uncompensated ukwesulwa. Ngo ukwaba ukulahlekelwa ukuze lowo okonile zenziwa ezimali okungenayo usomqulu ohambelana:
• A 94 ^m; K ^m №01 / subaccount; Ukushintshwa kwalo kwabonisa indlela ukushoda, umonakalo PF into;
• A 73 ^m / subaccount; Ngu ^t 94; izindleko icala ukuba lowo okonile;
• D ^m 50, 70, 51; Ukuze 73 ^m / subaccount; isinxephezelo yokukhokha izindleko ngokheshi, kwi-akhawunti noma ukuyikhokhela ngezithukuthuku inkokhelo.

ezishintshayo

I ezithunyelwe ku-akhawunti ukunyakazisa non-zamanje kwamafa ejwayelekile. Ngokuya ezishintshayo zonke izinhlobo ezimali ngenxa ukufakwa nokusetha kwe-software ezimali umsebenzi lula kakhulu. Encishisiwe idokhumenti ukuhlaziywa kanye ikusize. Kufakwa kwenziwa ngokugcwalisa uhlelo idokhumenti efanele, okuyinto ikuvumela ukuba ugcwalise ngokuzenzakalelayo bonke kuncikene ezimali amarejista ku into ethile. Isikhathi sokubhalisa izenzo yokusungula amakhadi, imibhalo kohlaziyo is kakhulu ziyancipha. inqubo okuzenzakalelayo korrespondirovaniya phakathi akhawunti (ezimali athunyelwe). ezimpahleni ezingasuki phansi, inhlokodolobha, kokusebenza, ukubolekisa zaba ngokuhambisana izilungiselelo ohlelweni, esekelwe idatha input bese emithethweni ekhona.