Ukudayiswa kwempahla fixed: Izintambo zikagesi ezisobala. Accounting kwempahla fixed

izinto ezibonakalayo, imishini yezobuchwepheshe kwanoma iyiphi ibhizinisi incike isakhiwo amafa iyini imbangela yalokho. Ziyakwazi kuyingxenye ebalulekile yenqubo ukukhiqizwa elisetshenziswa ukuqaliswa zonke izinhlobo imisebenzi yezomnotho: nokuhlinzekwa kwemisebenzi, kubulawa imisebenzi. Ukusetshenziswa BPA ngempumelelo enkulu zingenzeka ukuhlelwa okufanele wokusebenza wabo kanye ngcono esifike ngesikhathi. Ukuze zihlolisisa isimo yefa kumele zivele ngokunembile zonke izinhlobo ukuthengiselana nge ibhizinisi amafa.

izimali noncirculating

Ingxenye yokuqala yale izitatimende idokhumenti main (balance sheet) iqukethe ulwazi mayelana nokuba khona kule ibhizinisi namafa angaphatheki isilungisiwe. Lolu hlobo kwempahla lingaphansi ketshezi futhi ayabiza, ngakho kubalulekile sokuba ukuhlaziywa izinqubo utshalomali kanye nokutshalwa kwezimali. Libhekene iyindlela eyinhloko yokuthutha ukuphila isikhathi eside, inani layo obuncane ezingu-12. Esikhathini ukukhiqizwa amafa ayishintshi ifomu yayo yasekuqaleni ngokomzimba, izindleko ukudluliswa kokuqendwa umkhiqizo izingxenye ngesimo ukwehla amanani. ezimpahleni ezingasuki phansi lenkampani has izinhlobo eziningana imithombo yemali engenayo.

1. Ukuthengwa.
2. ukwakhiwa Capital.
3. Ukuthola mahhala.
4. Ukuthola kusukela umsunguli (umnikazi) njengoba umnikelo ogunyaziwe (share) enhlokodolobha.
5. Ukudlulisa kusukela inkampani umzali ukuba ezingaphansi.
6. Yesimanje entweni ekhona vele.
7. Ukuthola isivumelwano ngempahla.

Ngo senqubo yokukhiqiza, into ngayinye ilahlekelwa ezinye impahla yayo ngokomzimba kanye nokusebenza, ne imishini iba akusebenzi ngokuhamba kwesikhathi. sokuvuselela esifike ezimpahleni ezingasuki phansi yenziwa ngezithukuthuku zabo, waboleka, ukwehla izimali ibhizinisi. amayunithi ngamunye, yisikhathi noma bakhathale, inhlangano ongaqeda noma ukusebenzisa inqubo efana ukudayiswa kwempahla fixed. Wiring nangokunembile usomqulu accounting agcwaliswa kulokhu kukhona ezibaluleke kakhulu. Ezisithintayo ukwakheka liyingxenye ematasa ibhalansi intela kanye ibhizinisi.

isakhiwo

Ukubunjwa ezimpahleni ezingasuki phansi lincike ohlotsheni imisebenzi eyisisekelo noma eyengeziwe. Isakhiwo non-zamanje amafa kufanele kube elilungile izidingo ukukhiqizwa. Iziphazamiso yenhloko-dolobha okungeyona ukusebenza uhlelo lokusebenza amakhono, nokuntengantenga kwezezimali ngenxa yokuntuleka kwemali. Ngokwezinhloso zalesi ezimali, sebenzisa ngezigaba elandelayo sethi emikhiqizo.

1. Izakhiwo (kuhlanganise umugqa ezokuthutha).
2. Buildings (esifuywayo, zezimboni, tekuphatsa kanye nezinjongo kwezomnotho).
3. Kwemishini (imishini, zokukhiqiza imigqa, njll).
4. Izimoto (izimoto ngekwetinhloso letehlukene).
5. amadivaysi Dlulisa (zokuxhumana, amandla umugqa).
6. imishini kwekhompyutha zasehhovisi.
7. Amathuluzi, imishini yasendlini (ukukhiqizwa futhi okungezona ukukhiqiza).
8. Ezikhula iminyaka eminingi.
9. Izilwane (imfuyo elikhiqizayo).
10. Ezinye izinto, elihambisana nezidingo imithetho kanye Tax Code.

Kunezindlela eziningana ukuhlola ukubaluleka amafa ezihleli lapho alotshwe ngokuvumelana nokusebenza eqhubekayo. Uhlobo ngalunye kunqunywa ukubala futhi kubonakala ezincwadini ezimali. Ibhalansi ye izindleko izibalo zokuqala, ebalwa njengoba isamba izindleko ukuthenga, ukufaka, fa ukulethwa. It siyahlukahluka non-zamanje kusho iqhaza ekwakheni futhi ngenxa kwempilo encishisiwe. Lokhu izindleko ubizwa ngokuthi asalile, kulinganiselwa njengoba umehluko phakathi ukubaluleka intengo kokuqala (ku iyiphi i-akhawunti) kanye nenani ukwehla. It is lisetshenziswe inqubo yokubhala off (ukuqedwa) ngaphandle akusiyo kuthengiswe ezimpahleni ezingasuki phansi. Athunyelwe kulokhu iqhaza akhawunti ezengeziwe kohlaziyo. izibalo yomiselela izindleko ezincwadini we revaluation yefa noma uthuthukise.

ezimali

PBU 6/01 ulawula inqubo lokulawula, ezinyakazayo ukulinganisa imibhalo lwefa "Amafa Fixed". I-Akhawunti 01 yakhelwe Imininingwane isimo iqembu amafa non-zamanje. Kuyinto ukulinganisela, zokwenziwa, esebenzayo. Njengoba ezifanele futhi ngokuhambisana nenqubomgomo ezimali inkampani kanye ngesisekelo imithetho yentela Russian Federation kuso evulekile ahlaziye amarejista eyenzelwe idatha lobumbudumbudu. I-akhawunti i ibhalansi kokuqala ibhalansi yokugcina ohlangothini lasebhange, kuyaqapheleka kule-balance sheet wenkampani njengoba uhlu ukutholakala amafa. Irisidi yokwanda intengo yezimpahla ezilotshwe lasebhange, ama-akhawunti esikweletu kubonisa Disposals.

Movement of the izimpahla main zamanje kubonakala ahamba ngayo iholela 01 lapho evunyiwe ifomu lwahlangana idokhumenti okuhambisanayo. Lokhu irejista uhlale ukukhipha ezisalayo iyona ukuqedwa, ngenxa okuyinto ukuqaliswa senziwa noma ukwesulwa wonke amafa.

amadokhumenti

amafa ukukhiqiza Basic uthenge kubadayisi ngenkokhelo noma isivumelwano enana, ukufika ngesisekelo umphakeli invoice kanye Irisidi ngenxa 08. Kulokhu, zonke izindleko ezihambisana ukuhleleka okuhle into (inhlangano, ukufakwa, ukubuyekeza, ukulungiselela umsebenzi) ngokufingqiwe ku lasebhange wathi akhawunti. Phakathi yokubhalisa, intengo Imininingwane yemali ebolekwayo idluliswe 08 kuya 01 isikolo. Leli qiniso ofakazelwa Ukukhishwa umbiko ngesimo OS / 1 futhi abulawe yokusungula into ikhadi OS / 6. Ngemuva kwalokhu yonke imisebenzi ezihlobene nale iyunithi ezimpahleni ezingasuki phansi, kuyobonakala ukuthi irejista, ngesisekelo yalo amarekhodi kohlaziyo ayagcinwa. Inventory amakhadi, esikhundleni salokho, kufanele ibhaliswe yokusungula, ngesimo OS / 10. Lapho ngokudlulisela yokusebenza iyunithi esitolo ukuze kulungiswe noma ngcono isicelo OS / 3, ukuklanywa isenzo nokulahla yefa - OS / 4, Ukudilizwa ucezu imishini noma ifomu ukuqala senziwa OS / 5. Kwabiwa kwempahla ibhizinisi izitolo nge inkomba oyisibopho salabo abanomthwalo wemfanelo wokwenza lo msebenzi ezilotshwe iqoqo OS / 13 uhlu.

Ithebula ezimali kwedayari OS ukuthunyelwa

amortization

Ngo inqubo ukukhiqizwa, ezisebenza izimpahla zamanje ezigugile, ulahlekelwe ngeminye izakhiwo zokusebenza noma akudala ngokokuziphatha. Tesehlontsengo (isamba) - izibalo ukubaluleka ezimpahleni ezingasuki phansi, konke okubaliwe izindleko imikhiqizo eseqedile ngenyanga. Kuye uhlobo kwempahla manje eside emsebenzini wayo kunqunywa ngokuzimela (ngempumelelo) kanye nendlela ukwehla amanani. Inqubo iqala nge ukubala lwenyanga olulandela usuku isitatimende ezimali (ukuthunyelwa). Accrual of ukwehla kwentengo ezimpahleni ezingasuki phansi kungase ibalwa ngokusebenzisa izindlela algorithm ethulwa.

1. Ukuthuthukiswa.
2. Khiqiza.
3. Isamba izinombolo zeminyaka.
4. Yebhalansi.
5. Nonlinear.

Ukwehla kwentengo amacala ivalwe kusukela ngosuku lokuqala lwenyanga olulandela usuku ukuvalwa, ukulahlwa noma uma uqala inqubo efana ukudayiswa kwempahla fixed. Wiring, amadokhumenti, imiphumela zezimali ngoba lezi zimo kuzohluka kodwa kunemidanti kuhlaziywa ukubaluleka bokungasetshenziswa okufanayo. Ukuba alandise ngala ezibanjwayo ukwehla elaklanywa 02. Passive, zokwenziwa, kule-balance sheet akuvezi, loan ukubaluleka wafingqa ukwehla, ngaphansi debit - ukubhala okuthile. Ibhalansi (ibhalansi) ekuqaleni kanye ekupheleni kwesikhathi kubonakala ohlangothini lwesokunene lwe-akhawunti (credit). Ukusetshenziswa kwezimali ezimpahleni ezingasuki phansi isifika isikhathi eside. Lena enye yezinhlobo ezingu amakhono abo. Ukwehla kwentengo ezimpahleni ezingasuki phansi njalo ngenyanga, nakuba kubonakala ku-akhawunti elihambisana kulesi sibalo isiqondiso usebenzisa into.

Wiring lapho kubalwa ukwehla

Analytical (enemininingwane) amarekhodi ayagcinwa for ngakunye zezitshalo imishini ngokwehlukile.

ukuqaliswa

Non-zamanje amafa ekuzuzeni kukhona lenani eliphakeme, okungukuthi, zidinga ukutshalwa kwezimali ezinkulu. Isakhiwo umsebenzi ezimbonini buyehluka kuye nezimo zezimakethe. Lokhu kubangela Ukuphumula, esikhundleni main (kubhaliswe) umsebenzi, okunzima kakhulu kulesi simo inkampani recoup yabo ukutshalwa dolobha imali. Futhi, izimpahla eziyisisekelo kungenziwa baqaphela ngokwesaba sesimanje noma umklomelo omunye into ezimpahleni ezingasuki phansi. Zonke izenzo nge impahla encishiswayo abazenzi ngesisekelo oda (oda) lwekhanda inhlangano. Unit ezabhalwa, kubalwa net ncwadi ukudayiswa kwayo ngemali eyifanele (yasekuqaleni - lemali icala lonke isikhathi wokusebenza zokukhandleka), ivula akhawunti ekhethekile kohlaziyo ke kukhona ukudayiswa kwempahla fixed.

iposi

inhlangano ngayinye iholwa ezimali inqubomgomo yayo kuvulwa kubukwa irejista yalabakhona kohlaziyo lwefa yaqaphela "amafa engaguquki". I-Akhawunti 01 iwukuba ahlanganise ulwazi kuzo zonke izinto accounting. Inani layo Imininingwane kule-balance sheet is hhayi uguqulwa, ngakho ngo-inqubo ukulahlwa (ukudayiswa) we sub-akhawunti ingase ibe inombolo 01/03 noma 01/09. Imfuneko zentela iwukuba ugcwalise yonke imibhalo efanele: nesenzo ukwamukelwa-ukudluliselwa kwempahla (OS / 01) kufanele uchitshiyelwe ngokufanele ekhadini yokusungula (OS / 06). Ungene yinhloko imibhalo zidluliselwa emnyangweni akhawunti ibhizinisi, ngesisekelo yalo kukhona ukudayiswa kwempahla fixed. Accounting okufakiwe ikhiqizwa futhi kulotshwe ezincwadini abafanele. Izindleko ukuqaliswa into ezimpahleni ezingasuki phansi ezilotshwe inkontileka. Waba yini umphumela wesibindi ukuqaliswa kungaba yinzuzo noma ukulahlekelwa, lokubonakala ku -akhawunti 91/2 e ukuxhumana ne 99.

ezishintshayo

Uhlelo yesimanje ngokwenza zonke izinhlobo amarekhodi, kuhlanganise ezimali, kakhulu lula inqubo ngokugcwalisa zonke amarejista. Automation kwenza kube nokwenzeka ukuba ningabi nje kuphela ukugwema eziningi amaphutha, kodwa futhi ukwakha idokhumenti ezidingekayo ngesikhathi esifushane. Kulokhu, uhlelo aqoshiwe idatha edingekayo imininingwane efanele. A semali yomsebenzi iphepha kuyehla, inqubo ukwehla isifika ngokuzenzakalela ngokuvumelana nemingcele esethiwe. ezimpahleni ezingasuki phansi abhekwa inhlangano voluminous kakhulu ngokuya kwempahla ezimali, ngakho ukusebenzisa izindlela nokwenza yesimanje kunesidingo.