Account 02 02. Account 02 - "Depreciation"

Score February 2 akagadzirirwa kuunganidza mashoko pamusoro uwandu pamusaka depreciation mari pamusoro Os. Uyu ndiwo mumwe wevaya ndizvidavirire zvinhu, pasina iro haikwanise kuita chero zvebhizimisi pasinei mirayiridzo uye pamwero okukura. Zviri nokuda pamwedzi kubhadhara nokuda 02 sangano anogona kuderedza kutanga Mari Os panguva yayo liquidation.

Pfungwa depreciation

Kuti tinzwisise kuenda nhoroondo uye kurishandisa nemazvo, unofanira kuva pfungwa nezvokuva depreciation wayo kukosha nemasangano mari. Pfungwa iyi kazhinji inozivikanwa se depreciation pfuma hwemari nemashoko.

The akaverenga yakawandisa vaunganidza munhoroondo panguva izwi richaitirwa kushanda wechivako. Somugumisiro, wakaiswa pfuma inogona kunyorwa kure, uye boka rine mamwe guru kupedzisa kuritenga.

kukarukureta nzira

Selection imwe nzira pakuverenga ari depreciation haigoni kuitwa kungobva zvaunoda. Akaundendi anoita maererano basa tsananguro uye kupomera maererano uwandu rokuzvidavirira gwara zvinodiwa sangano wacho.

Pane ina nzira kuti kusarudza depreciation:

• kuderera pachiyero;
• tinofanira kugara;
• kugadzira;
• mutsetse.

Nzira mbiri dzokutanga kukubvumira kunyora kubvisa kupfuura kuwanda mumakore okutanga oparesheni, ukuwo Os zvinhu kuunza purofiti zvakanaka. The kambani, sokunge "hedging" pacharo pamusoro kunaka mari mugumisiro. Kugadzira nzira inosanganisira nokudzingwa musi February 2 nokuda mari Proportional kuti bhuku kugadzirwa zvigadzirwa. Rinoshandiswa bedzi matombo iwayo zvinhu kuti vanobatanidzwa munyaya kugadzirwa kwacho. Nzira yakakodzera mukana wokushandiswa kwayo zvichienderana padanho dzebhizimisi nemari.

Linear nzira

All Nzira matatu depreciation, kunokurukurwa kumusoro, inosanganisira kuripwa mari iri kukura siyana. mwedzi wose kana pagore mari mari ne February 2 achizosiyana zvichienderana pakutanga kuisa ezvinhu. Linear chete muitiro kunosanganisira kuunganidza mari Os kusakara zvienzane Yakabudiswa pamusoro hwese.

Nzira yakakodzera asiri kugadzirwa bhora uye avo zvinhu, vane mugove muupenyu yemari kutarisirwa kuramba kuchinja, zvisinei gore kushandiswa.

Accounting depreciation

Kuti tiratidze ruzivo pamusoro zvinokosheswa Verengai pfuma bhizimisi kupfeka mwero chati nenhoroondo inopiwa 02 02. Mitemo rokuzvidavirira mukati maro vakafanana kuti masangano ose. Amortization kuti pfungwa muverengi anotoziva kuti uyu ndiye mari ave mabviro kuzviwanira anodawo zvivako zvitsva pashure pokupedza kushanda pfuma iri mubvunzo. On hwaro ichi, ne 02 "Depreciation" pusa. Charge chichaitwa musi chikwereti, uye kudzimwa pakati debit.

Analytical chizvidavirire anogona kuitwa kuti mamwe pfuma. Pano subaccounts kazhinji anoenderana vazvidavirire nezvemarudzi 01, t. K. chairo kushamwaridzana navo.

Panopera mwedzi nhoroondo chikwereti nepakati aumbwa, kukosha iyo zvinoratidzwa mitsara mari. Zvitsaurei mbiru nokuti mashoko pakuenzanisa depreciation nechiyero pepa kwete. Asi kana pakuverenga mutsetse 120 "Property" kubva kukosha debit nhoroondo nechiyero 01 nechiyero unoparadza chikwereti nhoroondo 02.

matsamba debit

Debit nhoroondo 02 dzinowanzotsigi- kushandiswa nyora-kubva pazvinhu yesangano kubva pachiyero pepa. Kuwedzera inoraswa zvivako inogona kuendeswa chikamu, affiliate kana bazi, iyo anosarudza kushandiswa wiring kuti debited nhoroondo 02.

Kunyora kure yesangano inoshandiswa nhoroondo basa: AT 02 Km 01. Kana Sub-Nhoroondo yave kushandiswa kuratidza tsamba Codes. Musimboti kuvhiyiwa kuri kuderedza kwokutanga Mari chinhu, vakanga abhadhara sangano panguva yayo kutora.

Kana vakaronga revaluation rokuvhiya yesangano depreciated upi mari, zvakakodzera proportionally kuderedza uye depreciation. Nokuti nyora akavhiyiwa vanoshandisa nhoroondo 83: 02 Am RM Unit 83 Kupfuudzwa pfuma zvakare ngadzirambe dziri chizvidavirire Data. Panguva imwe chete chete wiring kurasira Os nezvinyorwa: AT 02 Km 79.

wiring chikwereti

Zvichitevera pakuunganidza Os amortization. 02 nokuda kuwana chikwereti turnover. Asi maererano nheyo miviri-kupinda, panguva imwe chete pane muitiro, uye kuenzana kwaari debit turnover. Chii chinoita munyaya ukama? Kazhinji kacho kutora chakaita zvokugadzirwa, rine mashoko uwandu panhongonya zvigoverwe mari.

Nokuti kugadzirwa zvekutepfenyura iri kunyanya mari nyaya kuti kugadzirwa mishonga: 20, 23, 25, 26, 29. The chikwereti Nhoroondo 02 mu tsamba Sch. 44 anogona kutaura pamusoro pakuunganidza imwe pfuma kuti rinoshandiswa nedanho Implementation. Trade shamwari inogona kushandiswa 44 kufungisisa imwe cost- depreciation.

Kana pfuma chakatengwa kushandiswa kuitika munguva, uye aurayiwe mabasa kunodyira vachanzi nokuti ramangwana mwedzi pakuverenga depreciation rinoshandiswa 97: AT 97 Km 02.

Chibozwa 02: mhando wiring

Zvaakanga aona nheyo zvinyorwa pamusoro depreciation nhoroondo, zvinokwanisika kutanga kufunga inokosha nhoroondo basa, izvo zvinogona chinozoiswa panguva chirimwa:

• DT "Amortization" KT "Os" - debited pamwe uwandu depreciation pamusoro akarega basa Os.
• DT "Amortization" KT "upfumi Kunobatsira" - debited pamwe chitsama kusakara chepfuma dzaizopiwa kurendesa.
• DT "Amortization" KT "kubhadhara intra" - chinozoiswa nyora-kure depreciation iri uchishandisa mamiriro hwakatamisirwa chikamu kambani.
• DT "Amortization" KT "Zvimwe Capital" - sezvo pamusana revaluation yacho uchishandisa hurongwa yokuderedza uwandu depreciation.
• DT "Primary kugadzirwa" KT "Depreciation" - zvinoberekwa depreciation pamusoro zvivako zvaishandiswa zvikuru kugadzirwa.
• DT "Auxiliary kugadzirwa" KT "Depreciation" - dzakava amortization of kutenga midziyo iri chirimwa webetsero kugadzirwa.
• DT "General Pamwedzi" KT "Depreciation" - zvinoberekwa depreciation pamakombiyuta administrative mudonzvo.
• DT "Production mari" KT "Depreciation" - dzakava depreciation pamusoro zvinhu zvavo-chinangwa.
• DT "Yekushandisa kutengeswa" KT "Depreciation" - kutengeserana zvebhizimisi airatidza uwandu depreciation pfuma.
• DT "Masvomhu pamusoro-purazi" KT "Depreciation" - vakagamuchirwa nokuda depreciation mugove Os kubva pamusoro dhipatimendi chigamuchirwe ndizvidavirire.
• DT "Zvimwe Capital" KT "Depreciation" - uwandu depreciation yakawedzera nokuda vawedzere anodawo prices maererano revaluation.
• DT "Other mari" KT "Depreciation" - zvinoberekwa depreciation pamusoro Os, vakapiwa mukati rendi.

Sezvinogona kuoneka kubva muenzaniso, nokusika vakanyoresa kuti depreciation accrual hakuzovi kwakaoma kunyange mutsva akaundendi. Chinhu chikuru - usakanganwa pamusoro chizvidavirire policies uye mukanyatsochengeta kutevera kunenge kuti kuverenga zviri zvakafanana pachavo, uyo tsamba uye vachaitwa kumusoro.