Accounting. Kubhadharira kwekugadzirisa zvinhu zvakasarudzwa mumutero wekutengesa

The mitemo of Russian Federation anoita kuti Russian emakambani munataisireva kuti chizvidavirire uye mutero Zvidavirire pamusoro wakaiswa zvinhu. Mune zvimwe maitirwo idzi dzinoratidzwa kufanana kukuru. Zvisinei, kusiyana navo vari kunokoshawo. Ndezvipi chaizvo yomutero uye Zvidavirire pamusoro wakaiswa zvinhu? Chii mabhizimisi zvinogona kubatsira panyaya mufambiro wavo?

Plant uye midziyo (Os) sezvo chinhu ndizvidavirire yemakambani

Accounting uye mutero Zvidavirire pamusoro pazvinhu yesangano iri kambani yaifanira pasi zvokudya mumutemo Russian. Mumwe nomumwe wavo ane chairo hunhu - tichakurukura pava paya munyaya.

Achitaura chizvidavirire - nyaya yayo zvingava yesangano, ayo kuburikidza anotevera huru zvinhu dzinoratidzwa: chikumbiro unotiranga kana kuti bhizimisi utariri rakashandiswa kwemwedzi 12 kana kupfuura, kushandiswa chete nomuridzi (kana Resale haina kuitirwa) kushanda sezvo kushanda mudziyo, kusunungurwa nhumbi, anoshanda kana mabasa anopiwa. The sangano, icho unochengeta zvinyorwa wakaiswa yesangano, anosarudza mashoko anobatsira upenyu nomumwe mhuka dzavo.

Panyaya iyi, dzemaitirwe zvinofanira kutorwa:

- zvinhu zviri kushandiswa Os, simba rinomutsa kushanda kwavo;

- mumwe purogiramu dzose inspections uye kugadziridza yenzira huru;

- nokukosha uchishandisa mutambo;

- the iripo nguva kuitwa pakati kunobatsira - somuenzaniso, nokuda risi.

Accounting uye mutero Zvidavirire pamusoro wakaiswa yesangano rinoitwa inobva Os kuparadzirwa pamusoro chairema nhoroondo - Inventory zvinhu. chokuratidza chavainyanya - kukwanisa kuzvigutsa mabasa (izvozvo haatarisiri kugadzwa kana nouchapupu gadziridzo kuti vauye kushanda). Kana ane functionality ane chinhu chinosanganisira akawanda zvinhu nedzimwe upenyu basa, mumwe nomumwe zvikamu acho kubatwa somunhu yoga uchishandisa hurongwa.

An caveat chinokosha - nguva kushandiswa Os zvinogona kugadziridzwa - zvichienderana ayo dzichipfekeka mamiriro. Zvinogona kucherechedzwa kuti kuRussia uye dzimwe mari angava akasiyana yokusvika ndeichi rokuti kushanda ari Os. Muna Russian Federation yakasarudza kuchinja pakasununguka, kana yokuvakazve vakaita mazuvaano kubva pazvinhu zvinhu. Accounting uye mutero chizvidavirire inoda Os dzokororo nguva kushandiswa mune dzimwe nyika dzakawanda, zvichienderana zvakawanda zvinoita. Somuenzaniso, kuchinja chidziro kugadzirwa, kwezvinhu obsolescence Os, twa specificity basa kambani.

Kupatsanura pakati uchishandisa wemuTesitamende kubvunzwa

Nekurangarira kuti ngadzirambe zvinhu zvinosanganisira kupatsanura yavo. Kuti izvi zvidaro, nezvigadziko siyana anogona kushandiswa.

Saka, vanhuwo Os kupatsanura pamusoro zvaioneka uye dzisingaiti. The mhando wakaiswa yesangano okutanga dzinosanganisira: kuchamuka chaiyo, michina, basa, maturusi midziyo. Chisingaoneki Os inogona dzinomiririrwa: combiyta nezvimwe rezvedzidzo pfuma zvinhu, mafaira, muitiro algorithms anoshandiswa pakuburitswa akarongwa kambani.

Os dzinoiswa kwakavakirwa pamwero kwevanhu avo kushandiswa. Saka, pane zvinokosha zvaunogona, kushanda kunyanya nenzira automatic, panongova zvionera muoti (makombiyuta utariri marobhoti), uye pane avo kuti zvinodzorwa ne vashandi (michina, motokari) zvakananga.

Chimwe hwaro pamusoro kupatsanura pakati Os - mavambo. Pane zvinhu zvokushandisa zvakasikwa murume, uye pane avo vane rwokuzvarwa mavambo.

Os inogona Classified maererano chinangwa chavo dzichipfekeka - nokuti kugadzirwa kana asiri kugadzirwa (eg kushandiswa vatsigirane vashandi).

Kumwezve panobva kupatsanura pakati uchishandisa hurongwa - kusimba kushandiswa iri kugadzirwa. Saka, chirimwa uye midziyo angava: huripo, basa, akaisa Reserve, conserved.

Os zvakare Classified: pahwaro ari pamutemo (anazvo, was, muna anoreva nhema, operative utariri kana zvoupfumi utariri), anobva padariro kushandiswa (itsva, kushandiswa, akanyorwa kure).

Tichave zvino kudzidza chii musiyano rokuzvidavirira uye mutero Zvidavirire pamusoro wakaiswa zvinhu. Zvinobatsira kufunga chaizvo neimwe.

Depreciation iri kubvunzwa uye mutero chizvidavirire

Zvinofanira kucherechedzwa kuti kuverenga pamusoro depreciation kubva pazvinhu yesangano iri mutero chizvidavirire rinoitwa nokushandisa yepamutemo kuumbwa, mugumisiro izvo haaratidzi zvakananga kuti ndizvidavirire. Zvinorevei izvi?

Chokwadi kuti pakuenzanisa Russian Federation mitemo iri usatsungirira specificity kuti depreciation somutero. Izvi imhaka tsanangudzo yakaperera yeRussian mutero hurongwa, umo uchishandisa mamiriro dzinoiswa kupinda depreciable uye avo kuti urege kuva ichi mhando. Boka rokutanga inosanganisira uchishandisa hurongwa, mari iyo inofanira kunyorwa kure pamusoro nguva, apo mashoko izvi zvinofanira mumatauriro mutero ndizvidavirire. Uyewo uchishandisa gadziriro, iyo isina mutengo deducted, regai anoshanda depreciable. kukosha kwavo kunofanira vanobatanidzwa sechivako zvinhu mari pamusoro pakutanga kushandisa nhengo yakatarwa zvinhu.

Zvisinei, muna tsika, akatakurwa namapoka Russian panguva chizvidavirire uye mutero vazvidavirire nokuda depreciation kubva pazvinhu zvinhu. Kana izvi kusashanda aripo pamutemo kuumbwa, vachirondedzera zvose mutero uye chizvidavirire mutemo. Uchishandisa mari nyora-offs ari gadziriro ino mhando wakaiswa yesangano rine zvinhu.

Saka kuridza basa kana mamiriro vanyorwa uchishandisa hurongwa kunoda. Kana zvirizvo, zvino, maererano mitero, depreciation pamusoro Os mhando rinoitwa chete pamusoro anodiwa kunyoresa maitirwe ezvinhu. Uyewo, zviri chizvidavirire depreciation zvinogona mhosva pakarepo pashure pakutuma.

Zvisinei kukanzura Os kugumiswa kukosha sezvo chizvidavirire uye mutero chizvidavirire rinoitwa zvavo aaisitaura dzekuziva - chichaitwa kamwe kana kukanzura Somuenzaniso, akaita chikuru chokuti zvinoreva. Tax chizvidavirire uye bookkeeping saka zvimwe zviratidzo kufanana. Izvi zvinogona kuonekwa se muenzaniso kuenzanisa huru nzira dzavo. Ngationgororei navo.

Nzira rokuzvidavirira uye mutero

nzira dzakawanda anogona kunyorwa kure nokuda uchishandisa maitiro In siyana izvi rokuzvidavirira inopiwa (zvinokosha) zvokushandisa. Tax Accounting anobvumira kushandiswa Linear kana zvisiri Linear mashandiro. Accounting kunosanganisira activation mumwe nzira ina. Kureva - mutsetse, kuderera-nepakati mashandiro, depreciation ari kuwirirana pamwe nokushanda upenyu uye amortization pachinhu bhuku nhumbi anobudiswa.

Inzira iri Zvakanyanya Kunaka Panguva Yepamuviri kuti vanyore kubvisa Os (dzinokosha) Ezvemutauro? Tax Accounting uye bookkeeping kubvumira kushandisa Linear mashandiro - uye rinogona kunzi seanokwanisa kuita zvinhu zvizhinji.

Initial anodawo mari mu chizvidavirire uye mutero chizvidavirire

The chinokosha zvikuru Zvidavirire pamusoro wakaiswa yesangano - kutanga pamutemo. Voitakura kunze pahwaro nhoroondo mutengo uchishandisa hurongwa. Muchiitiko chino, izvozvo wakaiswa, iyo yakawandisa chii kutenga kana kubudisa Verengai yakatarwa zvinhu. Tax chizvidavirire haina kuitirwa kuti zvinyorwe sechivako VAT mari nezvimwe mari kuti zvinofanira reimbursed neHurumende.

Mari, izvo zvinoumba kwokutanga anodawo mari, angava:

- mari hwakatamisirwa nokutengesa yakatarwa yesangano, uyewo kushandiswa kukurukura, ungano uye configuration rokuvhiya enyika;

- kubhadhara Contractors, consultants uye dzimwe nyanzvi uyo akapa rubatsiro kuti pakuunganidza yakatarwa zvinhu;

- Tsika mabasa nemitero, taura mari;

- muripo kuminamato vanozoshanda.

Zvinogona kucherechedzwa kuti kwebasa rinofanira yakatarwa yesangano iri mutero zvemari mune zvatinoita kuziva mutengo wavo yepakutanga kuitwa nenheyo idzodzowo sokune rokuzvidavirira. Zvokuti kukosha kuzviwanira kana nyaya vakazvimirira Os mari, uye anoenderana mari Somuenzaniso, hurukuro chinhu Os.

The kutanga Mari Os inogona kuchinjwa - Somuenzaniso, kana mazuvaano zvinomera michina. Accounting uye mutero zvinyorwa anopa kupangidza nzira iri aaisitaura nenheyo. The kutanga Mari uchishandisa hurongwa rinogona kugadziridzwa nokuda revaluation.

Accounting uye taxable mubereko

Uyewo, pakati nzira dzakadai zvinyorwa pazvinhu zvavo mutero chizvidavirire uye chizvidavirire anogona aumbwa musiyano tichitarisa mubereko varikumahombekombe. Akafanirwa kune zvakasiyana nemitemo kuziva mari uye mari dziri mhuka idzi Nhoroondo. Kusiyana mari anogona kuva zvachose kana pfupi.

Muchiitiko chokutanga kuenderana anogona kuitika kana:

- akaumba kutanga Mari Os;

- amortization.

Temporary kusiyana kuonekwe:

- uyewo dzemaitirwe ari kutanga kukosha Os;

- kana iwe batidza imwe chikamu guta havashandisi mari yakawanda iri mutengo mamiriro, zvinoratidza ano kumwedzi;

- kana paine kusawirirana pakati mwedzi kuitwa pakati uchishandisa hurongwa kufunga uye kutanga kushandisa pavo;

- Kana upgrading ari Os;

- kutengeswa yakatarwa zvinhu.

Nokudaro, depreciation kuti ngadzirambe yesangano kuti mutero zvinangwa - mumwe zvinoita kuti anosarudza pakuonekwa musiyano pakati mwero mari zvipenyu izvi Nhoroondo. Ona kuti vaviri yechigarire uye vagari kusiyana zvinofanira yakanyorwa chizvidavirire sangano yoga.

Ndiani anofanira kuramba chizvidavirire uye mutero ndizvidavirire?

Accounting uye mutero chizvidavirire vanofanira kuchengeta zvose Russian pamutemo masangano. Zvadaro, nokuti SP panyaya iyi achishandisa mitemo yacho Russian Federation isingachinji zororo - havateereri vazvidavirire marekodzi. Uyezve, pasi Yokudzidza mutero hurongwa mutero Zvidavirire pamusoro wakaiswa yesangano, SP haagoni maekisesaizi. Asi kana entrepreneur anoshanda Dos, kusarudza mujinga toga mari yomutero kuti waanoripira, zvingava zvakakodzera kushandisa nzira kuti munguva mutero ndizvidavirire. Zvikurukuru, izvi zvingaenzana kushandisa zvimwe zvinyorwa. Tikadzidza specificity yavo.

Chii magwaro anoshandiswa mutero zvinangwa?

Nekurangarira kuti pazvinhu zvavo mutero chizvidavirire kunoda inonzi Kuda kutamba kuti mashoko pamusoro ebhizimisi. Main mabhuku achitsigira ichi zvemichina - a kwezvipimo chimiro. Sewevhu, somuenzaniso:

- Os-2, umo akanyorwa mashoko sangano waishanda mukati rakasimba;

- OC-3, izvo zvinoreva mashoko mabiko-kuchinjwa wakaiswa zvinhu;

- OC-6, inova uwandu kadhi kuti Os zvinhu.

Inobva Os-2 waybill siyana wakagadzirira muna 3 maBhaibheri. Zvinofanira chasainwa vakuru mudonzvo zviumbu avo STRUCTURAL boka riri vaipanana pakati huru nzira. Kopi kunobva chokutanga yakapiwa ndizvidavirire dhipatimendi, wechipiri - mushandi ari kukonzera kuchengeteka Os, wechitatu chinhu Os rwunotumirwa wacho.

Nokuti OC-3 kwaswedera kuumba nokupfuuridzirwa-kugamuchirwa-siyana Os, zvekare kugadzira nzira, yokuvakazve kana ndiwedzere. Kunobva inofanira chasainwa tsvimbo kugona tichitarisa kubvuma Os, uyewo intra-mushandi mamiriro umo rokugadziridza yakaitwa, rokuvakazve kana mazuvaano yacho Os chinhu.

Maumbirwe Os 6 uchishandisa hurongwa akaanyora Card nhoroondo, iyo yakanyorwa mashoko kuhupenyu zvose ongororo maitirwo ari - the kwebasa Os, kana kushandisa kugamuchirwa kwavo. Zvinogona kucherechedzwa kuti kana Os chinhu pakugadzira musangano yechitatu-party, kuti rondedzero yakatarwa zvavo mutero chizvidavirire kunosanganisirawo activation pamusoro KS-2, iyo yakaumbwa pahwaro chiito nokugamuchirwa imwe Muvaki akaita igadziridzwe.

Documentation kupererwa mabasa chizvidavirire

Tiri kudzidza chaizvo kuratidzwa pamusoro achimhanya kushanda mashoko ari magwaro, akavapindurawo, kana rokuzvidavirira. akaundendi mukuru kushandisa iyi - chati nenhoroondo, iyo yakanyorwa vamwe kwema zvemari kushandisa chizvidavirire evoruzhinji.

Chimwe chikuru rokuzvidavirira nyaya, kwema izvo akanyorwa evoruzhinji - 01. Ari semhosva tichishingaira uye zvinobatanidzwa kuti kuongorora kuvapo uye kwebasa uchishandisa hurongwa, muridzi nokuda zvakasimba.

Mari-siyana zvinoshandiswa wakaiswa yesangano wakanyorwa pamusoro nhoroondo 08. Zvinonzi kushanda chinangwa zvidzidzo chizvidavirire yemakambani ose mari dzinoitwa bindu uye nokutumwa yacho Os kushanda.

Muzviitiko apo uchishandisa hurongwa zvinoberekwa wakasununguka, anoshandiswa 98 mune tsamba mamakisi pamusoro 08. Panongotanga chinhu Anoiswa kushanda, ukoshi hwayo anofanira deducted munhoroondo 08 kusvika 01.

Nokudaro, kutsigira zvinyorwa - huru che muitiro akadai mutero Zvidavirire pamusoro wakaiswa zvinhu. Wiring - chinokosha uchishandisa wemuTesitamende ruremekedzo rokuzvidavirira mune kambani. Vose zvigadziriswe vari zvakaenzana kukoshesa chinobudirira kurapa zvinhu. Pane nzira yakasiyana kuti uchishandisa hurongwa rokuzvidavirira - Inventory. Dzidza mamiriro ayo.

Inventory Os

Maererano mitemo Russian, makambani Russian vane zvakaparara kuti uwandu mukati ndizvidavirire kusanganisira Naizvozvo akamisa pfuma. nzira izvi zvinogona kureva zvinhu, izvo, pfungwa, nokuti chero nezvikonzero, haana kufunga chekambani mari.

Inventory rinoitwa munyika yose STRUCTURAL vamapoka boka vashandi, uye izvi zvinoguma hwakatamisirwa chizvidavirire dhipatimendi. Nzira mu mubvunzo, anogona kurongwa kana kuitwa zvinotevera nyaya: kuchinjwa pfuma mumwe nomumwe, shanduko munzvimbo, izvo basa kuchengetedzwa zvinhu, zvashata ezvinhu, nokubatanidzwazve kana liquidation wekambani.

The uwandu kuitwa maererano takaparadzana mirayiridzo Kumutungamiriri kambani. Musoro boka uyewo kunotema murwiyo yacho Inventory makomisheni.

Pamberi uwandu achapiwa raparurwa, kambani inofanira nechokwadi kukwana wandei rokuzvidavirira magwaro - chaizvoizvo, uwandu makadhi inventories nezvimwe evoruzhinji. Zvakakosha kuva nechokwadi chokuti zvinhu zvose zviri muhurongwa pamwe zvinyorwa izvo zvinoratidza yakatarwa zvinhu. Izvi ndezvechokwadi kunyanya avo kushanda hurongwa kuti dzabviswa ne kambani kuti okuchengetera kana kuti rendi (kana, akavapindurawo, akagamuchira). Kana vari chinoshayikwa, pamberi uwandu vanofanira kuzodzosera kuronga. Kana kukumbira kopi nomazvo Zvivako wekambani kana zvayo nevanhu.

Inventory zvinoratidza, kunyanya:

- kuenzanisa nhamba dziripo kushanda hurongwa nezvimwe pfuma yemakambani pamwe mashoko kuti hwakanyorwa chizvidavirire zvinyorwa;

- kutarisa dzichipfekeka mamiriro uchishandisa maitiro nezvimwewo kuti pasherefu upenyu mari;

- kuchinja of nezvezvaiitwa pakuparwa kusabvumirana pakati mashoko ari chizvidavirire uye chaizvoizvo ari Inventory.

The pakuongororwa akanyorwa munhoroondo nenzira chairayirwa mitemo yacho Russian Federation.

Nekurangarira kuti pazvinhu zvavo mutero chizvidavirire hakudi achimhanya Inventory. Zvisinei, mari yacho boka iro ndizvidavirire riri tingasarudza Somuenzaniso, kana yebhizimisi muridzi IP iri mumatare muchimiro zvakakodzera, pamusoro wayo ndoga anogona kupedza pasi chete pachishandiswa munguva uwandu mu ndizvidavirire. Chokwadi, Implementation Nzvimbo iyi upfumi basa anogona vaisanganisa nedzimwe matanho. Somuenzaniso - chokuita ongororo kukwana kutsigira zvinyorwa zvinoshandiswa mutero zvinangwa.

Ndivo dzinokosha nuances kuti munguva iyo sangano rinoitwa mutero Zvidavirire pamusoro wakaiswa yesangano, uyewo kuti ndizvidavirire. Zvinobatsira kufunga nzira iyo zvose marudzi upfumi basa zvinogona optimized.

Optimization rokuzvidavirira uye mutero chizvidavirire Os

The chikuru pokutungamirira kuvandudzwa iyi - kuunza nezvinodiwa mutero uye chizvidavirire mitemo yacho Russian Federation. Pasinei vari dzinoratidzwa zvimwe zvakafanana, musiyano uri palpable mune zvakawanda siyana zvinoumba uchishandisa hurongwa nhoroondo inogona kuchengetwa pakati pavo.

Nemaonero kukura dzakawanda pamwe nevemabhizimisi wokuRussia zvinogona kubatsira sezvo kubatanidzwa mitemo vakagamuchirwa kuRussia uye kunze. Above tinoona kuti ndizvidavirire uye mutero Zvidavirire pamusoro wakaiswa yesangano mazuvaano anogona kuitwa maererano nenheyo kuti vakasiyana nezvaishandiswa mune dzimwe nyika. Ingangodaro kukudziridza zvemitemo framework kuti aizounza pamwechete nzira dzinoverengeka Russian uye dzimwe mari Os kusangana, zvange akavandudzika.

Uyewo, makambani Russian anogona ndiwedzere mabasa vemo zvemukati akakurayirai kuti nechokwadi kwerunyararo chizvidavirire uye mutero ndizvidavirire.

Chimwe chinhu optimizing mhando upfumi basa - kushandiswa zvinobudirira siyana rokuzvidavirira uye Software uye Hardware kwezvivako. Pane zvingaitwa dzakawanda zvinobudirira kupedza dambudziko kuitika pamusoro financier.

Somuenzaniso, mune imwe chirongwa se "1C", wakaiswa pfuma (mutero chizvidavirire kana chizvidavirire rinoitwa - zviri hakukoshi) anogona kutorwa kufungwa achishandisa rakajairika nzira uye kushandisa kwakajairika siyana. Kana "1C" haasi kuwanika, asi zveakaunzi anogona kushandisa zvatinosiita "hofisi" Software vachishandisa kwezvipimo siyana uye mutero ndizvidavirire ane mamiriro iri zvakakwana kwezvipimo. Nhungamiro uye mazano avo kuvakwa anowanika ari dzakawanda paIndaneti Category nezvikumbaridzo.