Gadziriro depreciation pamusoro zvaioneka zvinhu zvinoti: wiring uye kwezvisikwa

Kwakachengetwa - mumwe zvinotisimbisa akaitwa vaifanira kufukidza nokurasikirwa nokuda depreciation pakati inventories. Vari kazhinji kuumbwa pakupera kwegore. Izvi anochinja kuita chitsama nhumbi yauri zvinhu yeinishuwarenzi Fund. Kuti kuunganidza mashoko pamusoro chizvidavirire kwema kuti chikwereti mari kunoratidza 14. Funga zvakadzama paumbwe uye kushandisa ichi mari mari.

General unhu

Kwakachengetwa - chikamu zvinotisimbisa kambani, dzikarongwa nokuda kwataizoenda mari chaiyo inishuwarenzi. Chinangwa chikuru chedzidzo yavo zvino funga kuziva dzingangoitika rwakashata mamiriro ezvemari: zvakawandisa kuti zvekushandisa pamusoro mari. Kunyanya, urongwa depreciation pamusoro zvaioneka zvinhu wakanyorwa kana musika zvavo tsika pasi pfuma kukosha kwayo mutengo chaiko. Kakawanda izvi zvinoitika nokuda kukuvara pfuma kana mumuviri tsika yaro obsolescence.

Kukosha chinokosha nechiyero jira vanoonekwa nemambure mari kubatwa Urongwa depreciation pamusoro zvaioneka zvinhu. Urongwa kusika nezviso seizvi: ari debit nhoroondo dzimwe mari, zvikanzi azvidavirire 14.

Provisioning mitemo

Mumwe mukuru zvinyorwa yokudzora kuti vazvidavirire ari zvebhizimisi, ndiye chizvidavirire nomutemo. Kureva, rine mashoko hwakadzama pamusoro:

• kana pane mukana kusika reserves uye paruzhinji;
• kazhinji sei kuzodzosera nezvemabatiro TMC;
• chii anopa mashoko ano mitengo inobva dzemaitirwe;
• uye zvimwe uye mukuru mitemo paumbwe chengetedza.

Ngatimbokurukurei muenzaniso mukuru chikamu chizvidavirire mutemo panyaya Fund ichi:

1. Urongwa rinoitwa inobva pfuma pakuenzanisa panopera nomumwe muzvina, pashure kuzodzosera wakatarwa, izvo zvinofanira kuitwa pasina paya pane wa25 zuva kutevera nhau musi romwedzi.
2. Check kurasikirwa kukosha yesangano inowaniswa chete vaya zvinhu vane chamunowana musi pamushumo kwazvo 250 zviuru. P.
3. Kuti ave nechokwadi, tsanangudzo mumusika kukosha zvinhu uye zvinhu zvinogona kushandiswa: mutengo zvakafanana zvinhu yakatorwa okupedzisira zvokushandisa, avhareji mutengo pfuma mudunhu, mashoko kubva ichangobva zvekuvaka kukarukureta panguva yakafanana tsika. Kana kutengeswa inventories zvinofungidzirwa mamwe mari, mutengo wavo anofanira deducted kubva kumusika ukoshi.
4. Pachishandiswa mashoko aya ari vakasikirwa chinhu chimwe nechimwe nhamba kana boka zvakafanana pfuma urongwa depreciation pamusoro zvaioneka zvinhu. Wiring inoshandiswa zviri sezvinotevera: 91,2 debited, zvikanzi nhoroondo 14. Zvinokosha kuti zvakanaka musiyano pakati rokutanga uye rechipiri chakarurama.
5. Mari uye mari hwokurara somugumisiro pakagadzwa uye liquidation pakati reserves kukonzera zvachose kuzvipira ari muchimiro mutero kana mutero twa.

Zvinoenderana chizvidavirire mutemo nokuda pakusikwa mari - a fanira chinodiwa maakaundendi.

Entries mu chizvidavirire

Kuunganidza ruzivo urwu akasika Nhoroondo 14. Ichi tichishingaira-pusa nhoroondo pakuenzanisa imwe-nzira, mashoko iyo inoshandiswa pakuverenga nengaidzo mutsetse "mumatanda". Apo urongwa inoratidza uwandu chikwereti. Kukanzura chinoitwa kurutivi debit. Kuvhara nhoroondo kunoratidza kuti residues zvose richaperera pamusoro inotevera munguva. Izvi chakaita zvokugadzirwa chizvidavirire anozivikanwa mumagazini-warandi № 10-1. Analytical zvinyorwa panochengetwa mumwe nomumwe chairema zvinhu uye nezvinhu (maererano chinhu nhamba kana chikamu yakafanana zvinhu).

mitemo zvisikwa

Gadziriro vanotaura pamusoro zvaioneka zvinhu - nzira Kuongororwa uye muzvikwata zvisina tsarukano yacho vasingadzoreki zvinhu. Zvinofanira kusimbiswa chete kana kukosha kwayo realizable ukoshi Falls kana inowira pasi chaiko mutengo. Panguva iyoyo hatigoni kubvumira depreciated mikuru Mapato pfuma. Somuenzaniso, unogona kunyora kuti kuchengeterwa zvose dzinokosha zvishandiso uye zvinhu.

The kambani inozviita kugovera kukarukureta unonyatsoratidza mari vari mari iyo inishuwarenzi Fund akasikwa. Gadziriro depreciation pamusoro zvaioneka zvinhu achiumbwa ne sangano mari unongotaura.

The kukarukureta uwandu Reserve

Sezvo kutonga, akaunzi rave kuita pakusikwa reserves pamberi paumbwe kuguma nhau gore. Panguva revaluation pakati inventories uye depreciation vamwe yesangano ose vasabatwa zvakafanira kunyora kure chitsama Urongwa depreciation pamusoro zvaioneka zvinhu. Posting achirondedzera izvi kuchibva debited nhoroondo 14 uye mbiri 91 Nhoroondo.

Dzakava kukosha pfuma achipfuura ari kuchengeterwa, kunopiwa: _misika P = _C. - _{Kubva chokwadi.} Where:

• With _pamisika. - mumusika kukosha kunobatsira;
• With _chokwadi. - chaiwo Mari pfuma.

Kana zvinoitika kuti kwakakura chaiko mari yacho TMC Unit mukuru musika kukosha, urongwa yakasimbiswa akaundendi haagoni kuwana. The tsika inoshandiswa dzemaitirwe, kuti kutorwa kubva akakodzera uye yakavimbika ane mashoko pamusoro mukuru kumusika uye chinjanai kwendangariro.

MUENZANISO wezvamatongerwe kuchengeterwa ebhizimusi

Chimbofunga sei nourongwa depreciation pamusoro zvaioneka zvinhu: (. Kusanganisira VAT mu uwandu 120 zviuru b) mu pakuenzanisa sangano pakupera 2014 nhamba zvinhu saizvozvo. hunhu mamiriyoni 2 120 zviuru rubles ... Chimwe uwandu akaratidza kuti tinogona chete kutengesa zvinhu kuti 900 zviuru. Kusarudza pamusoro paumbwe inishuwarenzi Fund maererano zvinhu. Kusika kuchengeterwa zvinodiwa mari uye ngaateme yakakodzera wiring oparesheni.

Kutanga Masvomhu mari iro mugove yakaitwa kuti vanotaura kuti zvaioneka zvavo 2014:

• 2120000 - 120 000 - 900 000 = 100 zviuru 1 miriyoni S. ..

Zvino unofanira kusika nhoroondo basa: 91,2 debited, zvikanzi ne 14 pamusoro kuziva uwandu. Zvino, muna kwegadziriro negore mashoko zvemari nechiyero papepa mumusika kukosha havachanyatsogoni zvinhu zvichava kuwanikwa, muchiitiko ichi, akaenzana 900 zviuru. P.

Kudzorerwa urongwa

Rakawandisa kare akatuma ari oga mari vanotaura anogona kuderedzwa kana:

• pfuma panobviswa nechikonzero;
• nepamusika kukosha earmarked midziyo yakawedzera.

Kare zvinozoita tiratidze pfuma pa musika kukosha, uye musiyano kukosha akasika kuchengeterwa uye kuwedzera mutengo zvakanyorwa kure mune dzimwe mari. Nokuisa saka akaita iri sezvinotevera: 14 debited, zvikanzi ne 91,2. Chete nyora-kure zano rinoshandiswa, kana pfuma iri mhosva pamusoro kugadzirwa kana kutengeswa.

Muenzaniso Kuraswa yesangano kubva chengetedza

Funga yose muitiro rakasikwa uye zvimwe nyora-kure mari kubva Fund kuti vanotaura kuti inventories. Sezvikonzero tinotora zvinotevera ezvinhu: pakupera iri nhau gore wemari kambani yaiva 170 metres nedonje zvinhu arasikirwe 62 rubles muzana mativi mita. Asi musika mutengo pashure kutenga akachinja ndokuva akaenzana 50 rubles. Management akasarudza kusika kuchengeterwa. Pakutanga kwegore rinouya akasunungura 120 metres nedonje jira kuti 62 p. muzana sikweya mita. Change chitsama Reserve panguva zvisikwa uye pashure kutengeswa acho uye kuti wiring.

Kuita matanho aya:

1. We kuona kukosha kuchengeterwa 62 × 170 - 50 × 170 = 2040 p. - mari kuti mhosva kuna kuchengeterwa depreciation pamusoro zvaioneka zvinhu. Wiring: 91,2 debited, zvikanzi ne 14.
2. Revenue kubva pakutengeswa kwemashoko rakanga 62 × 120 - 50 × 120 = 1440 p. uwandu Izvi zvakanyorwa pasi: 14 debited, zvikanzi ne 91,2.
3. Huwandu ari residual kukosha Reserve akaenzana: 2040 - 1440 = 600 rubles.

Musi kuverenga 14 remapazi kunze chichange akaratidza sezvinotevera:

The Boo. Balance pakupera romwedzi 50 M asara ari kuchengeterwa zvinhu tiratidze musika kukosha, kureva. E. 62 p. pa sikweya meter, zvinosvika 3100 p.

Mumatauriro mutero chizvidavirire

Gadziriro depreciation pamusoro zvaioneka yesangano iri mutero dzegore sezvo vakadaro haako. Asi nyora-kubva mari kunotungamirira yechigarire mutero twa kuti chitsama musiyano pamusika uye chaiko kukosha, uye paumbwe kuchengeterwa - zvinosungirwa. Panyaya iyi, kugadzwa Fund kuti vanotaura kuti inventories pamwe mamwe wiring: AT "Zvakawanwa Nokurasikirwa" KT "VAT", uye nyora-kure - Am "VAT" KT "Zvakawanwa kurasikirwa". Huwandu yemutero twa kana kuita rinowanikwa panguva chimbadzo kuti zvikawanda nokuda musiyano pakati pamisika mitengo uye kugadzirwa mari.

Urongwa vanotaura pamusoro inventories - akachenjera nzira kumirira kubva nguva depreciation pfuma, uye kubuda zvinhu pamwe shoma varasikirwa. Kuunza uye kunyora kubvisa mari kunofanira kuitwa zvachose maererano Ras uye sangano racho chizvidavirire itsika. Usakanganwa pamusoro mutero munataisireva pematanho paumbwe Reserve Fund.