Sale wa chuma atathana: Kulumikizana. Mlandu wa chuma atathana

chuma, zida luso lopanga aliyense zimadalira Kapangidwe ka chuma zakuya. Iwo ali mbali ya ndondomeko kupanga ntchito kukhazikitsa mitundu yonse ya zinthu zachuma: makonzedwe a misonkhano, kuphedwa kwa ntchito. Ntchito BPA dzuwa pazipita zotheka kugawa moyenera ntchito zawo ndi kukweza yake. Yoganizira mwatsatanetsatane za kalembera ayenera kusonyeza molondola ku mitundu yonse ya wotuluka ndi chuma ntchito.

ndalama noncirculating

Chigawo choyamba cha chikalata mfundo zazikulu (muyezo pepala) lili ndi mfundo za kukhalapo mu bizinesi komanso chosaoneka ndi maso katundu lokhazikika. Mtundu wa kalembera ndi zochepa madzi ndi wokwera mtengo choncho n'kofunika kuti kusanthula njira ndalama ndi ndalama. Yodziwika ndi njira yaikulu ya moyo wautali, phindu lake osachepera miyezi 12. Kupanga katundu sikusintha mawonekedwe ake chapachiyambi, mtengo wa kulanda mbali chotsirizidwa mu mawonekedwe a ndalama depreciation. chuma atathana wa kampani ali mitundu yambiri ya magwero ndalama.

1. Purchase.
2. Capital yomanga.
3. Kupeza kwaulere.
4. Angapeze woyambitsa (mwini) Muzipereka kwa ovomerezeka (gawo) likulu.
5. Kulanda ku kampani kholo kuti bulanchi.
6. Wamakono wa chinthu alipo.
7. Kupeza pangano tsintho.

Mu kupanga ndondomeko, aliyense chinthu wotaya ena katundu thupi ndi ntchito, ndi zida amakhala lotha pa nthawi. Panthawi yake kulenganso chuma atathana wapangidwa likuvutika yekha, anabwereka, depreciation ndalama zawo za kumalo a ntchito. mayunitsi munthu, chakale kapena olema, gulu akhoza kuthetsa kapena kuthamanga ndondomeko monga kugulitsa katundu lokhazikika. Kulumikizana ndi molondola mlandu akaundula ndizodzazidwa mu nkhani iyi ndi zofunika kwambiri. Zikukhudzira mapangidwe ndi mbali ya muyezo wa misonkho ndi ntchito.

kapangidwe

Zikuchokera katundu atathana zimatengera mtundu wa zinthu zofunika kapena owonjezera. Kapangidwe ka chuma sanali panopa ayenera kukhala mulingo woyenera zofuna kupanga. Zododometsa za likulu pa sanali kugwira ntchito opaleshoni dongosolo mphamvu, kusakhazikika kwa zachuma chifukwa chosowa ndalama. Mokhudzana ndi mlandu, ntchito gulu zotsatirazi chuma zipatso.

1. Nyumba (kuphatikizapo mayendedwe mzere).
2. Nyumba (zoweta, mafakitale, kayendetsedwe ndi zolinga zachuma).
3. Machinery ndi zida (makina, mizere kupanga, etc.).
4. Magalimoto (magalimoto zolinga zosiyana).
5. Choka zipangizo (kulankhulana, mphamvu mzere).
6. zida kompyuta ndi zipangizo ofesi.
7. Zida, zida banja (kupanga ndipo sanali kupanga).
8. Perennials.
9. Nyama (ziweto zipatso).
10. zinthu zina, logwirizana ndi zofunikira za malamulo ndi Tax Code.

Pali njira zingapo kuti aone kufunika kwa chuma zakuya pa zomwe analemba mogwirizana ndi ntchito yopitilira. Mtundu uliwonse anatsimikiza ndi mawerengedwe ndi kumaonekera akaundula mlandu. Muyezo wa kanjedza choyambirira mtengo, amene masamu monga ndalama ya mtengo wa kugula, khazikitsa, kakatundu yobereka. Izo zimasiyanasiyana mu sanali panopa limatanthauza nawo kupanga ndi chifukwa cha moyo yafupika. mtengo uwu umatchedwa yotsalira, ndi masamu ngati kusiyana pakati pa mtengo wa mtengo koyamba (pa yomwe) ndi kuchuluka kwa anapeza depreciation. Izo ntchito mu ndondomeko ya kusayembekeza (Kupha) popanda si zogulitsa zotheka kwa chuma lokhazikika. Zolemba mu nkhani iyi ndi ndi nawo nkhani zina mawunikidwe. Chiwerengerochi m'malo mtengo mu akaundula a revaluation a kalembera kapena Sinthani.

akawunti

PBU 6/01 nthawi ndondomeko kulamulira, zoyenda chiwerengero ndi zolembedwa za kalembera wa "atathana Katundu". Akaunti 01 lakonzedwa udindo gulu mfundo za chuma sanali panopa. Ndi bwino, ndi kupanga, yogwira. Monga yoyenera ndiponso mogwirizana ndi mfundo mlandu wa kampaniyo ndipo pa maziko a malamulo a msonkho la Chitaganya cha Russia izo zikutseguka analytic akaundula lakonzedwa kuti deta granularity. Nkhaniyi ali bwino koyamba ndi bwino chomaliza kumbali madebiti, iwo anazindikira muyezo pepala la kampani monga kuwerengera za kupezeka kwa katundu. Chiphaso cha kuwonjezeka kakatundu mtengo olembedwa madebiti pa nkhani ngongole limasonyeza disposals.

Movement wa chachikulu chuma panopa kuganizira kutsogolera 01 pamene pali wovomerezeka wogwirizana mawonekedwe chikalata chogwirizana. m'kaundula Izi zonse likuyesetsa zotsalira ndi kuwonongedwa, chifukwa cha zomwe kukhazikitsa wapangidwa kapena kulipira katundu onse.

zikalata

Kuweta chuma kupanga anagula kwa katundu kwa amalipiritsa kapena pa pangano tsintho, kufika pa maziko a ma invoice wopelekedwa katundu ndi Wosonyeza chifukwa cha 08. Choncho, ndalama zonse kugwirizana ndi kuchunidwa bwino kwa chinthu (a msonkhano unsembe, Zikuchitika, kukonzekera ntchito) zakambidwa mwachidule mu madebiti ndi anati nkhani. Pa adula, mtengo okwana ngongole ndi anasamutsidwa 08 kuti 01 zigoli. Mfundo imeneyi chovomerezeka ndi issuance wa lipoti mu mawonekedwe a Os / 1 ndi kunyongedwa kufufuza khadi chinthu Os / 6. Hereinafter zonse ntchito kugwirizana ndi ili unit wa chuma mapulani adzasonyeza zimenezo m'kaundula, pa maziko ace timva mawunikidwe ikutsatiridwa. makadi kufufuza, nayenso kukalembetsa mu kufufuza, ndi mawonekedwe a Os / 10. Pamene posamutsa wagawo opaleshoni mu shopu kwa kukonza kapena kukweza ntchito Os / 3, kamangidwe ka kuchita kutaya kalembera - Os / 4, dismantling a chidutswa cha zida kapena kuyamba-mtundu wapangidwa Os / 5. Kugawilidwa kwanthaka Ofunika kwa masitolo ogwira ntchito ndi lamulo umboni wa anthu udindo ntchito olembedwa mu mndandanda wa Os / 13 mndandanda.

Table mlandu zolemba Os lolemba

amortization

Mu ndondomeko kupanga, ntchito chuma panopa olema, kutaya ena katundu ntchito kapena lotha mwamakhalidwe. Depreciation mlandu (kuchuluka) - aziwerenga kufunika kwa amodzi chuma, zomwe zili m'gulu la mtengo wa yomalizidwa mankhwala pamwezi. Malinga mtundu wa kalembera tsopano mawu a ntchito paokha otsimikiza (zothandiza) ndi njira depreciation ndalama. Dongosololi imayamba ndi mawerengedwe a mwezi zotsatirazi tsiku la neno pa mlandu (lolemba). Accrual wa depreciation wa chuma atathana akhoza kuchita masamu ntchito aligorivimu anapereka njira.

1. Liniya.
2. Waphindu.
3. Uwerenge chiwerengero cha zaka.
4. Kuchepekela bwino.
5. Osalunjika.

milandu Depreciation kutha kwa tsiku loyamba la mwezi zotsatirazi tsiku la liquidation, zipangizo kapena pamene inu kuyamba ndondomeko monga kugulitsa katundu lokhazikika. Kulumikizana, zikalata, zotsatira ndalama milandu adzakhala osiyana, koma njila kuwerengetsa phindu yotsalira ya chimodzimodzi. Chifukwa kuti amachotsera depreciation zinalengedwa ndi 02. chabe, kupanga, mu muyezo pepala susonyeza, ngongole mwachidule kufunika depreciation, pansi madebiti wa - kulemba-offs. Bwino (moyenera) pa chiyambi ndi mapeto a nthawi umaonekera kumanja nkhani (ngongole). Kugwiritsa ntchito chuma atathana inadzachitika nthawi yaitali. Ichi ndi chimodzi mwa ukatswiri wawo. Depreciation wa chuma kuliika pa mwezi, pamene zimaonekera pa nkhani lolingana mu mawerengedwe a malangizo ntchito chinthu.

Kulumikizana pamene kuwerengetsa depreciation

Analytical (mwatsatanetsatane) timva ikutsatiridwa wachina chilichonse zomera ndi zida payokha.

kukhazikitsa

Non-panopa katundu pa kugula ndi a mtengo wapatali, ie, amafuna ndalama lalikulu. Kapangidwe ka ntchito mafakitale zingasiyane malinga ndi mikhalidwe msika. Izi zimapangitsa downtime, m'malo waukulu (m'kaundula) ntchito, zovuta kwambiri mu nkhani iyi kampani kuti recoup ndalama zawo likulu ndalama. Komanso, zinthu zomwe zofunika akhoza anazindikira ndi wamakono kapena umasinthanitsidwa chinthu china cha chuma lokhazikika. zochitika zonse ndi chuma depreciable zimagwiridwa pa maziko a dongosolo (kuti) mutu wa bungwe. Unit inventoried, masamu buku lake ukonde phindu (original - kuchuluka mlandu kwa nyengo yonse ya machitidwe a avale), akutsegula wapadera mawunikidwe nkhani, ndiye pali kugulitsa katundu lokhazikika.

positi

Aliyense gulu chimatsogoleredwa ndi mlandu yake mfundo kutsegula kwa m'kaundula mawunikidwe a kalembera wa chitakwaniritsidwa "chuma atathana". Akaunti 01 ndi kulemba nkhani pa zinthu zonse mlandu. Mtengo wake kwathunthu mu pepala bwino si decrypted, kotero m'kati nazo (zogulitsa) ya boma chifukwa mwina angapo 01/03 kapena 01/09. A chofunika misonkho kudzaza mu mabukhu onse okhudzidwa: akuchita kuvomereza-kutengerapo kalembera wa (Os / 01) adzakhala kukonzedwa mogwirizana ndi khadi kufufuza (Os / 06). Yolembedwa ndi mutu wa zolemba ndi kunditumiza ku nkhani dipatimenti kumalo a ntchito, pa maziko ace pali kugulitsa katundu lokhazikika. Mlandu zolemba amayambira analembedwa akaundula ziwalo. Mtengo wa kukhazikitsa chinthu chuma atathana olembedwa mgwirizano. The chifukwa cha kukhazikitsa angakhale ndi phindu kapena imfa, amene anasonyeza pa nkhani 91/2 m'makalata ndi 99.

automation

Pulogalamu yamakono kuchita mitundu yonse ya mbiri, kuphatikizapo kuwerengera, kwambiri wosalira ndondomeko m'mizere akaundula onse. Zokha limachititsa osati kupewa zambiri zolakwa, komanso kulenga chikalata zofunika mu nthawi yochepa. Pankhaniyi, pulogalamu olembedwa deta chofunika mfundo zogwirizana. A wambirimbiri ntchito pepala yafupika, depreciation ndondomeko inadzachitika basi monga magawo preset. chuma atathana amaonedwa kukhala bungwe kwambiri voluminous mwa mawu achinenero mlandu, kotero ntchito njira zamakono kukhathamiritsa kutero.