Accounting. Ukwehla kwentengo. Izindlela kuhlaziywa ukwehla

Ukwehla kwentengo - nokwehla ngokuhleleka izindleko kokuqala kohlelo lokusebenza ngesikhathi ukuphila service. Lena impahla nobuntu ukuguga, inhlangano yakwa-ephethwe, yimali. Omunye izigaba eyisisekelo ezimpahleni ezingasuki phansi - kwentengo. Izindlela kuhlaziywa ukwehla IFRS ihlukaniswe 4 izinhlobo, ngamunye okuzoxoxwa ngokuningiliziwe.

imithetho accrual

Imali ebanjwayo yenani ukwehla iqala elilandelayo ngemuva ukwamukelwa of kwezimali ezimpahleni ezingasuki phansi accounting ngenyanga. Ukuqedwa of ukwehla kwenzeka ngemva ekuqongeleleni izindleko ingqikithi egijima ngosuku lokuqala lwenyanga entsha.

Isikhathi ingqikithi amortization incike:

• isikhathi yokusebenza;
• ukuvalwa kwesikhathi OS;
• ekuqongeleleni ephelele kusho kuze kokuphela izabelo.

Amortization izinkokhelo ngokuvamile zokugcina phakathi naso sonke isikhathi ukusetshenziswa komhiaba. Nge kungase ukuqedwa OS zibanjwe izimali ezibanjwayo ithengiswe esikhululekile izingxenye / izinto noma bahlale ukusetshenziswa.

Ukwehla kwentengo ezibanjwayo kuphele:

• ukudayiswa, ekucwileni ezikweletini into;
• ukongiwa ezingaphezu kweyodwa ikota;
• kabusha sesimanje ngoba ngaphezu konyaka;
• ukulahlekelwa impahla ngokuqondene isimo esiphuthumayo, izinhlekelele zemvelo;
• ukuhlinzekwa nezinye izinhlangano ezisebenza unala yesikhashana noma ukusetshenziswa.

Kungakhathaliseki umphumela zezimali yomsebenzi wezomnotho lenkampani kwehliswa njalo ngenyanga.

OS ngaphandle kwentengo

Khumbula ukuthi izindlela eziyisisekelo - kuba impahla inhlangano esebenzisa ngaphezu konyaka owodwa lokufeza kwezomnotho kanye nezokuphatha, ukukhiqizwa futhi kwemisebenzi yokwethula. kukhona labo uhlu wokusebenza lapho accrual of ukwehla singanikezwanga. Lezi zihlanganisa:

• izinsiza izilwane zasendle;
• kwamatayitela;
• ukwakhiwa kuyaqhubeka yini engathathwa ngokuthi ikusasa ukuthengiselana;
• impahla atholwe esebenzisa target ngezimali;
• kusho uWicks, ezamahlathi;
• imfuyo equkethwe ukuze bathole imikhiqizo yezolimo;
• wathenga isakhiwo;
• Museum imibukiso imisebenzi yobuciko;
• OS etholwe mahhala.

izinhlangano OS-nzuzo angaphansi ukwehla accrual akuyona, kungakhathaliseki uhlobo yabo.

Ukunqunywa ukuphila ewusizo

Uma kucatshangelwa inkathi okungenzeka ukusebenza ukumiswa into kunqunywa. Indlela ekubaleni ukwehla kwentengo ezimpahleni ezingasuki phansi akuxhomekile kwesikhathi yesevisi: I-indlela yokunquma isikhathi ukusetshenziswa ngamunye kuyisinyathelo sokuqala kulesi sibalo mali ukwehla nyangazonke bhala-off.

Izinto ezisetshenziswayo OS ubhekwa isikhathi isevisi into, okuletha ngenzuzo yenkampani. Nquma ukuphila inkonzo komhiaba kuyadingeka ngesikhathi kwamukelwa OS ku-akhawunti. Accountant uthola isikhathi ekuphileni ewusizo ngesisekelo:

• nesikhathi sokuphila komuntu olulindelekile, esekelwe Ukucaciswa amangalelwe ngumkhiqizi;
• bafake kulindeleke ngesikhathi ukusetshenziswa;
• OS zisebenzisa izivimbelo.

Isikhathi tekusebenta kufanele sizimisele ngesikhathi nokuthuma into.

Ukwehla kwentengo: izindlela kokubala ukwehla kwentengo ezimpahleni ezingasuki phansi

komugqa futhi nonlinear: Ngaphansi IFRS, kunezindlela ezimbili eziyisisekelo ukukhokhisa i ukwehla kukhona. Yomugqa oqondile indlela kokubala ukwehla kwentengo ezimpahleni ezingasuki phansi kuhilela kancane ibheke ekuqongeleleni imali zokukhandleka phakathi nayo yonke inkathi yokusetshenziswa. Kubonakala sengathi lokhu: Inyanga ngayinye inhlangano ubala esilinganayo credit akhawunti 02.

Indlela non-eqondile kokubala ukwehla kwempahla fixed ihlukaniswe yaba izindlela 3:

• ezisalayo shrinkable;
• ezuziwe;
• ukukhiqizwa.

Inani ukwehla ngokuvumelana nezindlela nonlinear kuzohluka ngenyanga omusha ngamunye.

Yomugqa oqondile indlela kokubala ukwehla kwempahla engathutheki kuyisivumelwano jikelele noma luphi uhlobo impahla inhlangano futhi isetshenziswa kokubili ekukhiqizeni futhi izinkampani zokuhweba. Ngokuvamile yomugqa oqondile indlela umusa kulabo nhlelo zokusebenzisa ukuze kuzuze kancane kancane ngokulinganayo.

Izimpawu bafake engalingani bhala-off lemali

Ingabe ezikhethekile ngaphezulu izindlela non-eqondile kokubala kwentengo. amafa fixed ukunquma efaneleka kakhulu:

1. Yehlisa okusele lubalulekile ezimweni lapho ngokusobala wazi ukuthi umthwalo esiphezulu ku imvelo izoba neminyaka yokuqala ukusetshenziswa, noma imishini uthenge ngezinhloso ukukhululwa imikhiqizo emisha. Isimo ukuthola inzuzo enkulu okokuqala wokusebenza, uma okunengqondo ukukhokha inxenye enkulukazi kwentengo.
2. Indlela ezuziwe kuyafana zokunciphisa indlela esele. Yena incike isamba value kwamanani zeminyaka ukusetshenziswa komhiaba futhi ikuvumela ukuba ukhokhe ingxenye enkulu yomsebenzi ukwehla ekuqaleni ukusetshenziswa into. Bobabili izindlela avame ukusetshenziswa emsebenzini kulabo nhlelo zokusebenzisa, ukuphila service, njengoba umthetho, ezingaphezu kweyodwa eyishumi.
3. Indlela yokukhiqiza kuhilela ukwesulwa izindleko ukwehla silingane ekhiqizwa izimpahla, imisebenzi kanye nezinsizakalo. ezibanjwayo lemali incike ukushuba zisebenzisa OS enqubeni ukukhiqizwa. Lokhu iyinkimbinkimbi kakhulu kunalokho, kodwa indlela elilungile ukukhokhisa i ukwehla ukuze kuzuzwe ukulingana engenayo kanye nezindleko ibhizinisi.

Ukusebenzisa izindlela ezithile kubalwa ukwehla inhlangano ezilawulwayo.

Ukwehla kwentengo letilinganako

Indlela yomugqa oqondile ukwehla iyikho ibalwa kulula. Elinesimo indlela eqondile kuhlaziywa ukwehla kwentengo fixed assets ifomula:

A = (U _oc × H _a) ÷ 100%; lapho:

• A - Inani kwentengo.
• C _iminyovu - lemali lithwele inqwaba yezimpahla OS.
• H _futhi - amortization izinga eminyakeni.

I kwaphumela lemali OS bafake libonisa ngokuya imali unyaka owodwa tekusebenta. Ukuze kube lula, ukubaluleka okuholela ihlukaniswe ngenani izinyanga, yokunquma inani izinkokhelo ngamunye wabo.

Cabanga ngalesi sibonelo: inkampani wathatha ukusebenza ngo-February lathe izindleko ruble ayizigidi 200, ukuphila service balinganiselwa ku iminyaka engu-15 ... Accountant wenza ukubala:

1. Lokhu kubizwa _{ngokusentshenziswa} H = 1 ÷ 20 × 100% = 5%.
2. imali ebalwe of ukwehla yonyaka e RUB: A = _ngonyaka (200,000 × 5%) ÷ 100% = 10,000.
3. Inani ukwehla nyangazonke ibalwa in ruble: A _ngenyanga = 10 000 ÷ 12 = 833.

Inhlangano uzokwenza inkokhelo ngo-March 1, ngo inani ruble 833. ku-credit ama-akhawunti 02 (ekubalweni ukwehla kwentengo ezimpahleni ezingasuki phansi yomugqa oqondile indlela). ISIBONELO indlela ezingabizi ubonisa indlela yokusebenzisa indlela kanye lula ukusetshenziswa yayo.

ezisalayo ukunciphisa indlela

Ukusebenzisa le ndlela, inhlangano uzokhokha inkokhelo efanayo nyanga zonke, okuzokwenza kungancipha unyaka ngamunye. Indlela senzelwe ekukhokhweni ingxenye enkulu lemali ekuqaleni impilo isevisi yesistimu yokusebenza.

Unwinding indlela ibhalansi ekunqabeni ubalwa kusetshenziswa ifomula:

A = (P _ost × H _a × K _yc) ÷ 100%; lapho:

• _Empumalanga - .. Umehluko phakathi izindleko zomlando ukwehla, okungukuthi asalile intengo yokusebenza.
• _Futhi N - Ukumiswa kuyinsakavukela.
• Ngu _yc - kuyashesha Coefficient inhlangano esungulwe (kodwa hhayi ngaphezulu kuka-3).

Ukubalwa ukwehla ku indlela yebhalansi

Bekani ezinhliziyweni zenu izindlela kokubala ukwehla kwentengo ezimpahleni ezingasuki phansi. Izibonelo yebhalansi bala, usebenzisa idatha elandelayo:

Inkampani wathatha ukusebenza ikhompyutha ulingana lenkulungwane 200. Hlikihla., Impilo sazo okulinganiselwa eneminyaka engu-8. Inhlangano ngesivinini yokukhokha izikhathi 2. It liyadingeka ukuze anqume inani ukwehla yonyaka phakathi neminyaka engu-4. Yenza umsebenzi wokubalisisa:

1. Inani kuchazwa _njengoba H = (1 ÷ 8) × 100% = 12.5%.
2. Phakathi neminyaka yokuqala engu inhlangano pay: A = (200,000 × 12.5% × 2) ÷ 100% = 50,000.
3. Inani bokungasetshenziswa yesibili lemali ngonyaka: 200 000 - 50 000 = 150 000 Ukwehla kwentengo ngonyaka wesibili: A = (150,000 × 12.5% × 2) ÷ 100% = 37.500.
4. Inani asalile kuyoba ngomnyaka wesithathu: 150 000 - 37 500 = 112 500 Ukwehla kwentengo ngomnyaka wesithathu: A = (112,500 × 12.5% × 2) ÷ 100% = 28.125.
5. Inani asalile kuyoba ngonyaka wesine 112 500 - 28 125 = 84 375 Ukwehla kwentengo ngomnyaka wesine: A = (84,375 × 12.5% × 2) ÷ 100% = 21.094.

Le nkampani uzoqhubeka izibalo ukuze minyaka eyisishiyagalombili, okungase akakhokhe imali ethile ngenyanga zokukhandleka ngokugcwele bhala-off izindleko ngekuhamba noma ukwehlukana ukubaluleka asalile in izitolimende okulinganayo ngonyaka odlule buyiselo.

Ukubalwa ezuziwe ukwehla indlela

Kwinani ukwehla lonyaka, njengoba indlela yokunciphisa okuseleyo zizohluka. Indlela ezuziwe isetshenziswa ukuba babe ngokushesha akusebenzi futhi igugile imishini ezimweni lapho kuhlelwe ukuthola inzuzo enkulu kuba esigabeni sokuqala ukusebenza. Nokho, ngokungafani indlela yokunciphisa okuseleyo akunakwenzeka ukuthi usethe izinga elithile ukushesha.

Kulesi sibalo nomunye izindlela ezifanayo kakhulu nonlinear kokubala ukwehla kwentengo ezimpahleni ezingasuki phansi. Amafomula kuhluke kuphela ukusetshenziswa amagugu ethile, futhi bebonke, aqukethe lonke ulwazi olufanayo. amortization Lonyaka ngendlela ezuziwe libalwe ifomula:

A = (P _{L prim} × N) ÷ N _SL lapho

• On _{the lokuqala} - lemali ethwele yesistimu yokusebenza.
• _L N - inani leminyaka kuze kube sekupheleni kwesikhathi yesondlo.
• N _SL - isamba izinombolo zeminyaka ubude.

Isisekelo sokubala esithathwayo yempilo; insalela ngonyaka futhi ibalwa isamba semali izinombolo zeminyaka. Kuyaphawuleka ukuthi zifana formula ngeke kushintshe. Ngokwesibonelo, uma ufuna ukubala ukwehla iminyaka 6, isamba izinombolo kuyoba 21 (yanjalo wanqwabelanisa ngamunye amadijithi kusuka 1 kuya 6).

Indlela yokubala ukuze Isibonelo ezuziwe

Thina ukubala ukwehla lonyaka usebenzisa idatha yoqobo: inkampani wathatha ukusebenza imishini kuwufanele ruble ayizigidi 140 .. Impilo inkonzo zeminyaka 5. Bala ukwehla lonyaka Eminyakeni yokuqala 3. Yenza lezi zinyathelo:

1. Ngonyaka wokuqala inkampani uzokhokha: A = (140 000 × 5) ÷ 15 = 46 667 ruble.
2. Ukwehla kwentengo ngonyaka sesibili yilesi: A = (4 × 140000) ÷ 15 = 37,333 RUB.
3. Ukwehla kwentengo kanye amortization unyaka wesithathu kuyoba: A = (140 000 × 3) ÷ 15 = 28 000 ruble.

Ukubala of eminyakeni esele eyenziwa isimiso esifanayo. Ukubala imali nyanga zonke of ukwehla lonyaka ihlukaniswe ngenani izinyanga.

Ukukhiqizwa indlela ukwehla bhala-offs

Ukusebenzisa indlela kokubala kungenzeka kuphela impahla esetshenziswa ngqo senqubo yokukhiqiza noma imisebenzi (amasevisi). Kukhishwa kwemali lonke izindleko OS encike ngqo kwi senqubo yokukhiqiza, esiza ukunciphisa ukwakheka ezimali ukulahlekelwa.

le ndlela elandelayo luyasetshenziswa ukuthola ukwehla:

A = (C × mayelana _{pr.f. prim)} ÷ Aube, lapho:

• On _pr.f. - langempela ukukhiqiza ivolumu.
• On _{the lokuqala} - intengo yesistimu yokusebenza ngo balance.
• On - mhlawumbe ivolumu ukukhiqizwa lonke ekuphileni inkonzo isethi.

Cabangela isibonelo nge idatha elandelayo: isibambo sokubheka ubungako ukusatshalaliswa kwemikhiqizo uthenge imoto elibiza ama-ruble ayizigidi 200 .. mileage Presumable uyofinyelela ayizinkulungwane 400. Km. Inikeza amagugu empeleni ukusebenzisa ngoJanuwari - .. ayizinkulungwane 4 km, Februwari - 9 ayizinkulungwane km, Mashi -. 2 thous Km.. Bala ukwehla yezinyanga ezintathu.

Kuphethe wokubalisisa:

1. Thola izindleko zokuqala yesistimu yokusebenza, esekelwe ikhilomitha elilodwa uhambo: A = 200 000 ÷ ruble 400 000 = 0.5 / km ..
2. Ukwehla kwentengo ngoJanuwari lizofika: A = 4.000 × 0.5 = 2000 r.
3. Ukwehla kwentengo ongazifunda ngo-February: A = 9000 × 0.5 = 4500 k.
4. Ukwehla kwentengo ngoMashi kuyoba: A = 2000 × 0.5 = 1000 r.

Ngokufanayo, ukwehla ibalwa izinyanga ezisele. Ngenxa yokuthi ukuphila inkonzo sivezwe kula ivolumu olulindelekile zokukhiqiza, nani nidinga isikhathi ukuze futhi ubuyekeze ukubaluleka.

Ukwehla kwentengo kanye Accounting

Kungakhathaliseki ukuthi indlela kokubala ukwehla kwentengo ezimpahleni ezingasuki phansi elisetshenziswa ibhizinisi, e ukusetshenziswa ezimali umnyango ngu 02. Ubizwa uyasho isikhathi ngasinye njengoba ngokudlulisela tibalo. Kulokhu, i-akhawunti adonswe ku-akhawunti izindleko zokukhiqiza kanye MF. 44.

Ngemva kokuphela ukwehla noma ngenxa ukuvalwa, ukudayiswa lemali OS Disposals uzindla akhawunti "Amafa Fixed" Wiring Am "Ukwehla kwentengo OS" Kr "OS". Subaccount CQ. 02, iqoqa ulwazi mayelana nezimali ezibanjwayo kwempahla Kuvalwa.

It ihlukile izindlela bang. ezimali zentela ezimali kwentengo. Izindlela kokubala ukwehla kungagcini ezimbili - komugqa futhi non-eqondile, futhi akudingeki umuzwa kwezomnotho ngokujulile. Indlela eqondile nsé indlela igama elifanayo e zokubala ibalwa OS ngalinye ngokuhlukile.

indlela Nonlinear kuhilela ukwehla eqenjini noma elingaphansi kwama-efanayo wokusebenza. Bala isamba fomula elandelayo:

A = (B × H _isamba) ÷ 100% lapho

• B _yinani - ibhalansi ingqikithi iqembu yesistimu yokusebenza ekuqaleni kwenyanga.
• H _futhi - izinga ukwehla (isethi RF TC seqembu ngalinye OS).

Ekhona amaqembu ukwehla ezisohlwini Tax Code.

Into ebaluleke kakhulu impahla nobuntu nhlangano kwentengo. Izindlela kuhlaziywa ukwehla kwentengo ezimpahleni ezingasuki phansi unike amandla ibhizinisi ukukhetha ofanele kakhulu indlela. Balance yokusebenza ukusebenza (okubandakanya ukwehla) - ngesisekelo izitatimende zezimali kanye imiphumela inkampani.