Net wakaiswa midziyo

Net wakaiswa zvinhu anoenderana zvavo nhoroondo mari dzakakudzingai depreciation dzakava pamusoro anobatsira upenyu.

Munguva rinokosha kushanda pazvinhu yesangano iri depreciation, kubereka kuunganidza mari kupora pasi mutsika uye mumuviri yabvaruka kubva pazvinhu zvinhu. On mhosva date saizi kunokanganisa anobatsira upenyu. Under muchikwata ichi zvinoreva nguva penguva apo kushandiswa nzvimbo kunouyisa mumwe mari kuna zvebhizimisi uye anoshanda senzira vabudirire pazvinangwa zvavo.

Net bhuku ukoshi wakaiswa midziyo

Nguva anobatsira upenyu rinowanikwa kwakavakirwa akafanotaura kureba nzvimbo, runodiwa parameters simba, kuita uye kupfeka pasi zvimwe uchishandisa zvinhu dzesangano. Operating mamiriro kuvimba nhamba panofamba, kubudirira rokugadzira uye dzigadziridzwe basa, hasha ambient zvinofurira. The yokuona nayo nguva anobatsira upenyu chinhu ndivo pamutemo uye zviri pamutemo kushanda zvemupiro chinhu. Somuenzaniso, apo mukuru hutachiwana zvinoreva iri kuvimba Kutsunga ayo anobatsira upenyu achava sezvakafanira ndima kondirakiti.

Kuverenga residual mutengo, zvakakodzera kubva kutanga kukosha pazvinhu yesangano kubvisa mubatanidzwa depreciation. The residual ukoshi unowanzonzi bhuku, nokuti zvinoratidzwa pakuenzanisa Pepa zvavakanga vachida kuita. Nokuda kuti chinhu Pakusarudza dzakatakura kukosha pazvinhu yesangano yepakutanga ukoshi sokuti, kubva chaiko zvinonyatsochengeta tsanangudzo kwayo kunoenderana Kururama vakatsunga residual kukosha chinhu. Uyezve, kukura kwokutanga mutengo achavaponesa uwandu depreciation. Maererano nzira nokuda Pakusarudza kwokutanga ukoshi asingadi kufungawo zvakadai zvinhu sezvo mitengo, itsva pezvakaitwa kuti kuderedza mari inoshandiswa, uye panguva imwecheteyo, uye kukosha yakatarwa zvinhu.

Saka, sezvo pamusika kuchinja pazvinhu yesangano, kambani nguva dzose anoita revaluation, iyo anochinja yepakutanga mutengo. Kazhinji, revaluation ichi chakaitwa pakutanga nerimwe gore.

The chizvidavirire residual ukoshi zvinoratidzwa nhoroondo mbiri, "Depreciation" - uye 02 "Fixed Zvinhu" - 01, izvo kufungawo kufamba uye mamiriro zvinhu.

Chokutanga nhoroondo idzi kunoratidza depreciation kuwanda. In debit ake anosanganisira damping ari huye Kudzimwa kwechikwereti inoraswa yenzira huru uye kuchinja kunokonzerwa rokushandura kana kuderedza mutengo. Credit Account yokutanga pakati nepakati anoratidza, amortization, uye kugadzirisa akaita nokuwedzera kwokutanga kukosha pashure kuzodzosera kunyatsoongorora zviri kunobatsira. Kuvhara mwero kunoratidza amortization kuti ikwanise kuwanika.

Nhoroondo "Fixed zvinhu" anoratidzwa pamusoro mamiriro avo yokutsiva mutengo. Debit yezvinotaurwa achibvumira pamusoro yokutsiva kukosha vakasara yesangano, pfuma kwokutanga ukoshi itsva uye kuwedzera kutanga Mari remeasurement kana pedutu. The chikwereti inomiririra yepakutanga kukosha wakaiswa yesangano kwetsvina, izvo yakakamurwa mari, izvo zvinoreva residual kukosha uye depreciation.

With chaiyo residual ukoshi akatsunga kuposha nyaya, iro rinowanikwa sezvo pakuenzanisa musiyano "Fixed Zvinhu" uye nhoroondo 02.