Chii capitalization mhindu, unofanira kuziva wose

Chii capitalization kufarira kunenge kuziva, kwete vose venyika yedu. Kunyange zvakadaro, izvi ndizvo unokosha pfungwa, izvo anosarudza yokupedzisira chitsama mari kubva dhipoziti mubhangi. Chaizvoizvo capitalization ane analogue pamusoro remubatanidzwa mubereko, izvo zvinozoita chinomirira dzakava yechimbadzo kare dzakava yechimbadzo dhipoziti.

Somuenzaniso, imwe dzinongoitika kana zviri pamutemo munhu akaisa mari mu deposits mune chikwereti masangano uwandu 100 zviuru rubles pasi 10% pa annum. Kuri kuti kufarira rinowanikwa kamwe pakupera kwegore, kudzokera ane investor achagamuchira 110,000 rubles.

Kana vari kupomerwa iri pamwedzi hwaro, uye ivo, akavapindurawo, nemhosva kufarira panguva pamwero chete (10%), mari yakanga nokuda kwegore kuchaita kwakafanana 100 000 rubles. (Initial chitsama) X (1 + 0.1 (bheji uwandu mumigove) \ 12 (nhamba Chinowedzera nguva) muna 12 dhigirii (nhamba nguva, izvo akaisa mari mwedzi 12) = 110 471.31 rubles. Kureva kuti, aiwana 471 rubles. zvakawanda. ndizvo zvakataurwa capitalization kufarira. musiyano Chokwadi, ishoma, asi yakakura mari, uye zvikuru mhosva zvenguva mari, chikuru mari yakagamuchirwa somugumisiro zvinobatsira.

Asi dhipoziti kufarira capitalization hakusi mirawo zvakanaka kuti imwe oparesheni pamwe mubereko dzakava pakupera kwenguva dzose. Mumwe vanofanira nguva dzose kuteerera ukuru kune chimbadzo, nguva chibvumirano uye mubereko nguva. Somuenzaniso, chibvumirano dzemaitirwe nyore kufarira pamwero 12% chete annum nokuti gore zvichava nani. kupfuura chibvumirano mwero 10% chete remubatanidzwa mubereko iri pamwedzi hwaro rose gore.

Chii capitalization kufarira pamwe chizvidavirire nzvimbo? Kana sangano akaisa chero mari iri dhipoziti pamwe mubereko muripo, chichagamuchirwa kuverengwa pakati zvemari upfumi. pamusoro dhipoziti kondirakiti mubereko akapiwa zvichienderana nemamiriro ezvinhu. Panyaya iyi, kubva nemaonero yacho, akagamuchira mubereko kana kuchigere.

Deposit pamwe pamwedzi kufarira capitalization mu uwandu 100 000 rubles pa mwero 10 muzana chete annum achange mumatauriro vazvidavirire sezvinotevera: (. 100 zviuru rubles) Debit Credit 51 58 Nhoroondo nhoroondo pamusoro chikuru uwandu. Pashure kuvhara mubereko nguva (pamwedzi kwemwedzi 12). Debit nhoroondo 76 uye zvikwereti nhoroondo 91-1 zvinoratidza hwakawanda vari uwandu 100 000 X (1 + 0.1 \ 12) pa 12 dhigirii = 10 rubles 471,31. Akabva akaratidza dzosera kubva dhipoziti (pakutanga 100 zviuru. Kwiza.) The debit uye zvikwereti nhoroondo 51 76 nhoroondo. Uye pakupedzisira, anotorwa kufungawo kufarira yakagamuchirwa By zvinotevera chizvidavirire vakanyoresa (10 471, 31 rubles.): Debit 51 nhoroondo rwunoverengerwa ne 76.

Chii capitalization kufarira kubva mutero pfungwa? Pano, kana kambani anochengeta zvinyorwa mari uye mari maererano nzira kukarukureta, kupangidza kufarira chinoitwa pa pakuguma runoenzanirana nguva chokuendesa mashoko (gore), kunyange zviitiko apo dhipoziti zvibvumirano apera kwenguva refu, zvakadai makore matatu. Kutonga uku chinosimbiswa Article 271 of Tax Code pazvinhu chikwereti zvibvumirano nezvimwe zvibvumirano zvakafanana.