Indlela ukubhala off the balance of kwezimali ezimpahleni ezingasuki phansi? Imiyalelo, izintambo

ezimpahleni ezingasuki phansi ibhizinisi - konke isetshenziswa ezomnotho ngaphezu konyaka owodwa - nakanjani kuncike ukugqoka. hardware izindlela bagibele, ubuchwepheshe ephelelwe yisikhathi, nama-akhawunti ikhompyutha isikhathi eside isidlulile iminyaka 10 - konke lokhu kuholela isidingo ubuyekeze impahla. Indlela ukubhala off the balance of kwezimali ezimpahleni ezingasuki phansi? Yini wiring lapho kuyadingeka ukwenza? Izimpendulo uzovulelwa umfundi esihlokweni.

Izimpawu ezimpahleni ezingasuki phansi

Ukuze kuzuzwe ukuqonda esiphezulu okwenzekayo, masikhumbule nomqondo impahla, imishini kanye izakhiwo abanakho. Ngakho, i-OS - kungcono amafa non-samanje inkampani, ngubani ube nohlobo yangempela futhi uyigcine msebenzi. izinto ezinjalo zidalwe ukusetshenziswa eside.

Ngaleso sikhathi, inqobo nje uma they enza sizo nga OS ngandlela-thile Kuhlanganisani imisebenzi yebhizinisi lenkampani. Ngakho, i-value abo kumele zifakwe izindleko imikhiqizo isiqedile. Kwenzeka kanjani lokhu? Yiqiniso, ezingxenyeni. Ngo izitolimende okulinganayo isigaba kwezimpahla e inqubo kokudaliweyo iyindlela eyinhloko esetshenziswa. owenza lokhu ingxenye izindleko ezibangelwa imishini noma izindawo kanjani? Lokhu amortization. Njalo ngenyanga ku-akhawunti 02 aqoqana ukubala isamba, okuyinto ke icala ukuze izindleko zokukhiqiza.

Izizathu kokulahla ezimpahleni ezingasuki phansi

Into yokuqala efika emqondweni uma kuziwa ukhuluma ngani ekuvalweni impahla - yisikhathi zalo zokuziphatha nezinto ezibonakalayo, okusho ukugqoka ezicini zonke ... Phakathi ukuziphatha evamile yebhizinisi yilokhu ngokuvamile kwenzeka. Isisetshenziswa wakhonza isikhathi sawo, ukwehla ikhokhwe ngokugcwele - into kungenziwa ukwesulwa. Futhi isimo esihle ukuze uthuthukise noma ukuthengisa izingxenye.

Uma sicabanga kakhudlwana ngobubanzi futhi ukucabangela zonke izimo kungenzeka ukuthi kungenzeka ibhizinisi, kuvela ukuthi izizathu bhala-off ezimpahleni ezingasuki phansi okuningi:

• ukudayiswa;
• exchange enye indawo ngokuvumelana inkontileka enana;
• umnikelo;
• ukuhluleka ngenxa isimo esiphuthumayo;
• bafake ngaphambi kwesikhathi;
• nokuntshontshwa impahla.

Kuleso naleso simo kukhona isidingo sokwenza imiculu eqinisekisa imbangela nakwisyncope ukulahlwa kwezinto okungalawuliwe futhi ekugcwalisekeni eziphephile izinto ezimayelana nomnotho kuma-akhawunti.

imiyalelo Jikelele

Indlela ukubhala amafa engaguquki kusukela balance sheet, isb. E. Ukuze ukubhala decommissioning Empeleni? Kabani ukunquma impahla kufanelekile ukusetshenziswa noma sekuyisikhathi ulithumele ukuba aphumule kuyo? Kuziwa izinqubomgomo usizo ezimali. Kufanele imumathe iziqondiso ezicacile mayelana nokuthi ukubhala off the balance of kwezimali ezimpahleni ezingasuki phansi. Nakubukwa jikelele, sithunyiwe, okuyinto igunyazwe cabanga nokufaneleka impahla, nokufaneleka yokusetshenziswa kwawo kanye nokulahlwa. It siqukethe le ikhanda lenkampani, wamabhuku ezimali, Inhloko yoMnyango lapho kule OS ezifakiwe. Kwezinye izimo, kungenzeka ukuthi umenyiwe ochwepheshe abazimele ngokugcwele izici technical into.

isinqumo sale khomishana lulotshiwe. Uma ekuvalweni impahla sivunyiwe, umsebenzi ezivezwa decommissioning futhi wenza okufakiwe ezifanele kwamabhuku.

iyiqoqo

Ngemva wokuhlola into kanye neKhomishini ukusungula izizathu isidingo decommissioning, idatha ilungiswe isenzo yokubhala-off OS. Kwenta tinhlaka idokhumenti a ukulahlwa imfuneko of impahla yenkampani-balance sheet. RF Ministry of Finance bahlakulele amafomu esinobunye izenzo:

• OS-4 - e isamba main kwidivaysi engu-1 ps.
• OS-4a - ezokuthutha inhlangano;
• OC-4B - izinto eziningi impahla.

Idokhumenti ligcwaliswe amakhophi amabili, enye yazo ngoba accountant, kanti eyesibili - ukuze wemfanelo impahla impahla mathupha. Qiniseka ukubhala off imbangela OS kumele icaciswe. Uma ukuvalwa kwenzeka ku iphutha yomunye, izisebenzi (futhi abanye abantu) kumele icaciswe isenzo.

Lapha futhi afakiwe lonke ulwazi mayelana into: usuku kwemukelwa yokubhalisa, okwaqala ngalo ukusebenzisa, inani amagugu kokuqala asalile, ukwehla, kwalungisa (uma ikhona kube), kanye neminye imininingwane ezihlobene ngokuqondile ukusetshenziswa komhiaba ukwakha lubhalwe off .

Indlela ukubhala off the balance of kwezimali ezimpahleni ezingasuki phansi: ugcwalise isenzo

Ifomu OC-4 isitifiketi eqinisekisa ekucwileni ezikweletini impahla futhi ukunika ilungelo eligcwele uyibambe, liphethe amatafula amathathu. Eyokuqala yalezi ugcwele esekelwe isenzo ekutholeni idatha yefa. Kukhona fixed kwempahla izici, kuhlanganise izindleko, inani ukwehla kanye jikelele nokuphila ewusizo.

Ithebula lesibili uchaza izici ngamunye komhiaba, ngokuvamile aye ngaphambilini oqotsheni eyamukelayo. Ingxenye yesithathu Sizokwenza izindleko ezihlobene ekuvalweni OS, kanye izinzuzo eziba khona esimweni ukudayiswa impahla asalile noma izingxenye ezisele. Finqa kusukela decommissioning into, okuyinto ke ebhaliwe ucime imiphumela yezezimali.

Indlela ukubhala off the balance of kwezimali ezimpahleni ezingasuki phansi ngesikhathi sts?

Esenziwe Lula intela umbuso uhluke ngezindlela eziningi ezivela amazinga ezimali owamukelwa. Lawula inqubo zokubhala amafa kusukela balance sheet amabhizinisi amancane - (. Article 346.16) Code Tax. Ngokwe-Code, phezu nokulahla ezimpahleni ezingasuki phansi, ukusetshenziswa okuyinto akunakwenzeka esikhathini esizayo, izindleko zabo likhona base yentela azisetshenziswanga ngokuphelele. Inani elisele ku-balance sheet at ekucwileni ezikweletini ezimpahleni ezingasuki phansi, ungathathi akhawunti ngezinjongo zentela.

Uma umhlalaphansi kwempahla kwenzeka ngaphambili usuku olunqunyiwe, kufanele recalculate base yentela. Endabeni bhala-off ngenxa ukuwohloka ngokwengqondo noma ngokomzimba kwento amabhizinisi amancane bangenzi.

Ngokufanele ngenxa ukugqoka

Indlela ukubhala amafa yehliswa fixed kusukela balance sheet? Cishe lena yiyona elula i icala accountant. Uma kwesikhathi ezimpilweni ewusizo kulindeleke kwaqondana ngokuphelele langempela ukubaluleka asalile phansi kuqanda, futhi ngemva kokwenza isenzo yokubhala off into iyeke ukuthi ubhaliselwe amafa yenkampani.

Lapho ukuwohloka ngokwengqondo noma ngokomzimba kwenzeka ngaphambili kuka kuhlelwe, kubalulekile ukwenza iimbalo zibe idatha ngeke kudingeke okuyiwona:

• kokuqala izindleko iphrojekthi (yentengo + lokuthumela + ukufakwa);
• ukwehla ngoba inkathi qeda (ohambelana credit subaccount 02);
• Inani asalile elilingana umehluko phakathi izindleko zomlando ukwehla.

Inani yokugcina zisuswa emalini akhawunti 01. Waba yini umphumela ekupheleni sengqondo amafa esitatimendeni engenayo.

Kulandzelana kwalokucuketfwe lokuhleliwe okufakiwe esibonisa ukulinganisela lasebhange kwempahla, ukwehliswa isithunzi ukuguga, kungabonwa kulelithebula lelingentasi:

Izintambo zikagesi ezisobala ehleliwe ukubonisa ngokugcwele indlela ukubhala off the balance of kwezimali ezimpahleni ezingasuki phansi. Endabeni ukwakha omuhle ukuvalwa value, inani layo chasiselwe 91,1.

Ukuthengiswa kwempahla

Akekho liyakwenqabela yebhizinisi ukuthengisa izimpahla kuzimo zomthetho. Ukuqoqa ulwazi izindleko izimali, okwaphumela inqubo ukudayiswa impahla komunye umuntu noma inhlangano engokomthetho esetshenziswa ngu 91. Isamba zanqwabelana lasebhange izindleko, loan - ngezimali.

Bhala-offs kwempahla fixed uma kwenzeka ukudayiswa ngaphezu ukwesulwa isenzo kanye inkontileka sokuthengisa kuhambisana athunyelwe:

• Dut 01 "Ukuchitha" Km 01,1 - umthamo wamandla ukubaluleka kokuqala impahla.
• Am 02 Km 01 "Ukuchitha" - nenani ukwehla.
• Dut 91,2 Km 01 "Ukuchitha" - ukubaluleka ukubaluleka asalile yefa.
• Am 62 Km 91,1 - ibonisa inani isukela ukuthengiswa kwempahla.
• Dut 91,2 Km 68,2 - VAT phezu waqaphela uhlelo lokusebenza.

Njengoba ubona, iningi okufakiwe uqondane algorithm yokubhala uphele emzini nalapho igqoke.

Umnikelo enhlokodolobha charter lomunye ibhizinisi

Indlela ukubhala off the balance of kwezimali ezimpahleni ezingasuki phansi wenza isabelo umnikelo? Ngezinhloso ezinjalo, lizwakala 58. Utshalomali enhloko-dolobha ogunyaziwe nezinye izinhlangano ngokuvamile kuyindlela ilungele usomabhizinisi. Wiring kuyakuba kanje:

• Dut 01 "Ukuchitha" Km 01,1 - umthamo wamandla ukubaluleka kokuqala impahla.
• Am 02 Km 01 "Ukuchitha" - nenani ukwehla.
• Dut 91,2 Km 01 "Ukuchitha" - ukubaluleka ukubaluleka asalile yefa.
• Am 58 Km 01 - zibonisa inani eminikelo enhlokodolobha sisekelo enye inkampani.

Kuyaphawuleka ukuthi iminikelo mutual ngeke kukhonjwe ukuqaliswa, ngakhoke VAT lemali idiphozi icala.

ukudluliselwa oludlulele

Inhlangano imahhala ukulahla impahla ngokubona kwayo. Into esemqoka ukuthi uzibophezele izenzo uhambisane nomthetho aqine. Lapho umnikelo komhiaba njengoba ubhala amafa engaguquki kusukela balance sheet? Luqala ngokunikela zokuthunyelwa izenzo efanayo: amasalela izindleko zokuqala futhi ukwehla. Khona-ke, inani asalile kulotshiwe ucime "Okunye izindleko". Kubutsa-Akhawunti kanye nezinye izindleko ezivele kule umnikelo bento. Futhi icala VAT ngesisekelo wamanje emakethe enanini lomuzi.

Uyini umehluko phakathi w accounting isenzo umnikelo kusukela ukudayiswa? Esimweni sokuqala, imali ayikwazi kwakhiwa, kuphela izindleko. Lapho kwetfula inkampani ithuba imali engenayo bese uphume inzuzo, noma okungenani nezindleko. Imiphumela lwezezimali (ukulahlekelwa) kwempahla ebhaliwe off akunika wiring 99 Kr 91,9 Am.

ukuvalwa olungaphelele amafa

Bhala off ibhalansi eyinhloko abakwazi ngokuphelele. Indlela livame ukusetshenziswa ingcebo ngenjongo sesimanje, ezinjenge noma ezinye izinjongo. Uma kuziwa izakhiwo kanye izakhiwo, lo engasebenziseki okuyingxenye kungenziwa badiliza lapho main ingxenye bahlale endaweni.

It kuvela ukuthi eqinisweni luyindlela eyinhloko emafeni ibhizinisi, kodwa ukubaluleka kwaso izinguquko. Kule ndaba, kukhona isidingo ukuba ngihlaziye kabusha impahla, kanye zokubala kabusha of ukwehla. Zezindleko futhi engenayo esuka ukuvalwa ngokwengxenye kubonakala ku-akhawunti 91.

Indlela ukubhala amafa engaguquki kusukela kwesokudla ibhalansi? Ukuze lokhu kumelwe sisuswe Inani lamanje le yokuqala, inani ukwehla kanye ezisalayo elivele ke kubonakala ku-akhawunti 91 Accounting.