I-Akhawunti 10 kwi-accounting. Impahla ehleliweyo

Iinkcukacha malunga nokufumaneka kunye nokutshintshwa (ukuhanjiswa) kwezinto ezisetyenzisiweyo, izixhobo zokungcebeleka, i-fuel, izixhobo zasemzimbeni, izitya, iimpahla kunye nezinto ezifanayo zifingqa i-akhawunti ye-akhawunti ekubhekiselele ekubunjweni kwezinto eziphathekayo . Ngokubhekiselele kwinqaku elikulo mbuzo, phakathi kwezinye izinto, ulwazi malunga nezinto ezicutshungulwayo kwaye kwindlela ibhalwa ngayo. Makhe sicinge nge-akhawunti 10 ekugcinweni kwencwadi: i-wiring, inkcazo yenkcazelo yedatha.

Ulwazi jikelele

Isicwangciso se-akhawuntta yemali-mboleko senza imithetho ethile, ngokwale nkcazelo malunga namanqaku athile abonakalisiweyo. Zizimisele ngokuxhomekeka kwiinkcukacha ezithile zoshishini. I-Akhawunti ye-10 "Izinto eziphathekayo" zilungisa izixhobo ezikhuselekile ngeendlela ezilandelayo:

1. Ngexabiso langempela lentengo yokufumana (ukuthengwa).
2. Kwintengo yokuphuhlisa.

Iskimu esithile esahlukileyo sisebenza kumashishini athengisa iimveliso zezolimo. Impahla yokuvelisa imiselweyo kwixabiso lexabiso elicetywayo. Emva kokubunjwa kokubalwa kweemali zokugqibela, ichanekile kwixabiso elithile lokuqikelela. Xa kuboniswa ngentengo yokuthenga ephakathi, intengo yokuthenga (ukuthengwa), njl., Umahluko phakathi kweendleko zezinto kunye nexabiso langempela leendleko liboniswa kwiRef. 16.

I-Akhawunti ye-10 kwingxelo-mali: i-akhawunti

Ukongeza, amanqaku angavulwa:

• Kwizinto eziphathekayo kunye nezinto ezibonakalayo - 10.1;
• Kwizinto zokuyila kunye neenkcukacha, kuthengwa iimveliso ezigqityiweyo kunye nezakhi - 10.2;
• I-fuel - 10.3;
• Kwi-container kunye ne-container materials - 10.4;
• Kwiindawo ezizimeleyo - 10.5;
• Kweminye imveliso - 10.6;
• Kwizinto ezithunyelwe ekuqhutyweni kwamashishini angaphandle - 10.7;
• Kwizinto zokwakha - 10.8;
• Izixhobo zasekhaya kunye ne-inventory - 10.9, njl.

Izinto ezirhoxayo

I-akhawunti ye-Akhawunti ye-10.01 ibonisa ulwazi malunga nokufumaneka kunye nokuhanjiswa kweempawu ezibandakanywa kwisakhiwo semveliso eyenziweyo, ukwenza isiseko okanye ukwenza izinto eziyimfuneko kwimveliso. Ikwabonisa kwakhona iinkcukacha malunga nezibonelelo ezincedisayo ezibandakanyekayo kwimveliso yeemveliso okanye zisetyenziselwa uqoqosho, iinjongo zobuchwepheshe, ukuququzelela inkqubo yokuvelisa. Ngokwale nqaku, iimpahla zezolimo zivunwa ukuze ziqhutywe.

Imveliso eqingqiweyo, izakhi, iinxalenye kunye nezakhiwo

Ngaphantsi. 10.2 zidlulise izinto ezifunyenweyo, ezenziwe ngokulungele ukuthengwa kwemveliso (ukwakha). Iimpawu ezinjalo zifuna utyalo-mali ekusebenziseni okanye kwiziko. Iimveliso ezithengiweyo kwindibano, iindleko ezingabandakanywa kwiindleko zemveliso, zijoliswe kwisixa-mali. 41. Amashishini enza umsebenzi wophando, umsebenzi wezobugcisa, ukuyila, ukuthengwa kwiinkampani zenkampani zenkampani zangaphandle, izixhobo, izixhobo ezikhethekileyo kunye nezinye izixhobo njengamalungu, zilungise kwicandelo eliphantsi. 10.2.

Ipetroli

Ngaphantsi. 10.3 zidlulisa iimveliso ze-petroleum (i-petroli, i-diesel, i-diesel fuel, i-oyile, njl njl), ii-lubricants. Ziye zenzelwe ukuqhuba isithuthi, zivelise ukufudumeza kunye namandla, kunye ne-gaseous and solid (imithi, amalahle, i-peat, njl.), Umbane, iimfuno zobuchwepheshe. Kwimeko yokusetyenziswa kweemveliso zeoli kwiikhonkco, zibuye zenziwe kwiingxelo ze-akhawunti. 10.3.

Izinto ze-Fat

Ngaphantsi. 10.4 ziqwalasele zonke iintlobo zeebhotile, ngaphandle kwalezo ezisetyenziswa njengezixhobo zasekhaya. Ngokweli nqaku, iinkcukacha kunye nezinto ezibonakalayo zinikezelwa kwimveliso yokupakisha kunye nokulungiswa kwayo. Ezi zibandakanya, ngokukodwa, i-barrel riveting, iinxalenye zokuhlanganisana, i-hoop yeshoni, njl. Izinto ezijoliswe ekuncediseni ukuxhobisa iinqwelo, iinqwelo, iinqanawa kunye nezinye iinqwelo zokuqinisekisa ukuba ukhuseleko lweemveliso ezithunyelwayo lubhalwe phantsi. 10.1. Amashishini amashishini abhalisa ukuba khona kunye nokunyakaza kwetare (phantsi kweempahla kunye nokungenanto) kwi-counter. 41.

Icandelo

Ziyaboniswa ngezantsi. 10.5 (ingxelo ye-accounting). Ngaphantsi kweli nqaku, iinqununu ezathengiweyo okanye eziveliswe ngenjongo yokusebenza kwezoshishino zenzelwe ukutshintsha indawo ezixakekileyo zoshishino, izithuthi, izixhobo kunye nokulungiswa komsebenzi. Napha, kwakhona, ulwazi malunga namathayi emoto kwerhafu kunye nesitokisi kuboniswa. Eli nqaku libonisa ukuhamba kwempahla yokutshintshiselwa kwezixhobo, oomatshini abagqibeleleyo, iiyunithi, iindibano, ii-injini, ezenziwe kwiiyunithi zokulungisa, iifekthi, amaphulo ezobuchwepheshe. Iinqwelo zeemoto (i-tamp tape, ikhamera, ithayiya), ezisemasitheni kunye nakwiivili kwi-TS, ezenziwe ngeendleko zayo zangaphambili, zidluliselwa kwi-OS.

Ezinye izifundo

Ngaphantsi. 10.6 kubonakalisa ubukho nokuhamba:

• Inkunkuma yoshishino. Zibandakanya, ngokukodwa, ii-chips, cuttings, stumps njalonjalo.
• Umtshato ongenakunyusa.
• Iinqwelo zamatye kunye namathayi agugile.
• Iimpawu zenyama ezifunyenwe kwi-OS, ezingenakucelwa ukuba zisebenzise njengezinto okanye izixhobo ezingenayo. Ziquka, umzekelo, inkunkuma, isitrasi.

Inkunkuma yoshishino kunye nezinto ezisetyenzisiweyo ezisetyenzisiweyo, ezisetyenzisiweyo njengombane oqinileyo, zijoliswe kwi-subclav. 10.3.

Izinto eziThunyelwe kwicala

Ngaphantsi. 10.7 zidlulise izinto ezilungiselelwe ukucubungula, iindleko zazo eziza kubandakanywa kwixesha elizayo kwiindleko zemveliso ephuma kubo. Iindleko zemisebenzi ehambelana neenkonzo ezihlawulwa kwabasithathu kunye nabantu ngabanye zibandakanya ngqo kwi-akhawunti yee-akhawunti, eziqwalasela izinto ezifunyenweyo emva kokucwangciswa.

Amanye amanqaku

Subc. 10.8 isetyenziswe ngabaphuhlisi. Isetyenziswe kwizixhobo ezisetyenziswe ngokukodwa kwinkqubo yokwakha kunye nokufakela, kunye nokuveliswa kwamalungu, ukulungiswa nokugqitywa kwezakhiwo, iinxalenye zezakhiwo nezakhiwo. Ngaphantsi. I-10.8 iqwalasele nezinye izinto eziyimfuneko kwizakhiwo zokwakha (umzekelo, iziqhumane). Ngaphantsi. 10.9 i-inventory inventory, iimpahla zasemakhaya, izixhobo kunye nezinye izinto ezibandakanyiweyo kwi-capital work.

Ephakamileyo

Amanqaku angentla apha ayinayo yonke into engachaza i-akhawunti 10 kwi-accounting. Iingxelo zee-akhawunti zenziwe ngokuhambelana nokugxila kwecandelo le nkampani. Ngokukodwa, oku kuhambelana namashishini asebenza kwimveliso yezolimo. Iziganeko ezongezelelweyo zeSiqendu 10 zingadalwa ukubonisa ukuhamba nokufumaneka:

• Ezichumisayo.
• Ukutya (ukuveliswa kwazo kunye nokuthengwa) kunye nezinto zokutyala.
• Amachiza, iikhemikhali, i-biologics ezisetyenziselwa ukulwa nezifo zezilwanyana zasefama.
• Imbewu.
• Iiproticides ezisetyenziselwa ukulawula izifo kunye nezinambuzane zezolimo, njl njl.

Receipt

Isicwangciso se-akhawunti ye-akhawunti sivumela ukubonakaliswa kokufumana izinto ezibonakalayo ngokweSSC. 15, ukulungisa ukufunyanwa kunye nokulungiswa komlingane. Iimilinganiselo okanye ngokubhekiselele kwisk. I-16, ibonisa ukuphambuka kwintengo yabo, kunye ngaphandle kokufakwa kwabo kwingxelo. Ukhetho luya kuxhomekeka kumgaqo-mali ovunywe li shishini. Xa usebenzisa i-inv. 15 no-sc. 16 ngokuhambelana namaxwebhu okuhlawula afunyenwe yintlangano, oku kungeniswa kokulandelayo: DB 15 Kd 60 (20, 23, 71, 76, njl) njl.

Kuchazwe

Ikhredithi yeeakhawunti iya kuhambelana nemithombo yokufumana izinto, uhlobo lweendleko. Ukurekhoda kwi-DB 15 ne-KD 60 kwenziwa ngaphandle kwexesha lokufumanisa izinto ngeshishini-ngaphambi okanye emva kokuwamkelwa kwamaxwebhu okuhlawula. Ukunikezelwa kwemali kwenziwa nge-acc. 10. Ireyiti yeakhawunti yokuphendula ibandakanya ukungena kwiCd. 60. Ngexesha elifanayo, iimpahla ezixabisekileyo azifiki kwindawo yokugcina impahla. Ukusetyenziswa kwangempela kwezi zinto kwimveliso okanye ngezinye iinjongo zoqoqosho kuboniswa ngokweCd. 10 ngeenkcukacha kunye neengxelo zokubhaliweyo kwemveliso / iindleko zokuthengisa. Amanye amanqaku afanelekileyo angasetyenziswa. Ukuze uvale i-akhawunti 10 kwi-accounting, ukubhala, ukuthengiswa, ukuhanjiswa kwamahhala nokunye ukulahlwa kwezinto kubonakala kwiindleko ezihambelana ne-DB yee-akhawunti. 91. I-Analytics iqhutyelwa kwiindawo zokugcinwa kwexabiso kunye namagama ngamnye (ubukhulu, amabakala, iintlobo, njl).

I-akhawunti: i-akhawunti ye-10 "Izinto zokusebenza" (isakhiwo)

Ukuqonda ubunjani beli nqaku, kubalulekile ukugqamisa inani lamanqaku aphambili. Okokuqala, uluhlu ngokwalo, oluboniswa yi-akhawunti ye-10, - "izixhobo", ziya kuxhomekeke ekuhlaziyweni. Ziziphi na izinto, emva koko iimveliso ezigqityiweyo zenziwe emva kokucubungula. Isicwangciso-mali sichaza kubo ixabiso eliboniswe kumaphepha aphambili njengepropati yeshishini. Izinto ezikhoyo kwintlangano, kodwa engenazo ngokwasemthethweni, ziboniswa kwi-invoyisi. 002 okanye 003. Ukubaluleka okubalulekileyo ekuqaliseni ixabiso elibandakanyiweyo kwi-akhawunti 10 kwi-accounting, akusona inyaniso yokuba khona kwiindawo zokugcina impahla, kodwa kubakho ubunini babo.

Qaphela:

Oko kuchazwe ngentla kuthetha ukuba izinto ezinokuthi zifana ngokufanayo, zilele kwi-bale eyodwa, ziboniswa ngeendlela ezahlukeneyo. Izinto eziye zagqithiselwa ilungelo lobunini, kodwa azikho kwiindawo zokugcina iimpahla, zidluliselwa kwi-akhawunti 10. Kwi-accounting, eli candelo libandakanya izinto ezithunyelwayo. Umthengisi wanikezela, umzekelo, kwisikhululo sesitimela sexabiso kwaye wabayala ukuba bathunyelwe kwidilesi yomthengi. Ngokukhawuleza ukuba imithwalo yempahla yamukelwa ngomzila weloliwe, yadlulela kubunini bomntu ozuzayo (ngaphandle kokuba kunikwe ngenye ikhontrakthi). Iingcali ukusuka kulo mzuzwana, ukungena kwi-accounting yomthengi kufuneka kwenziwe. Kodwa iirekhodi zenziwe kuphela xa zifumene amaxwebhu afanelekileyo, apho iifiki zokugqibela zithunyelwa.

Ixabiso eliqondisa kwakhona

Izinto ziyakwenza njengepropati yeshishini, kodwa izitorethi zalo azisoze zenza. Ngokomzekelo, le yimeko apho, egameni lombutho, umthwalo wezinto ezibonakalayo zithengwa eMoscow eVladivostok kwaye, ngokutsha kwayo, ibuyiselwa kuNovosibirsk. Ukususela ekufunyenweni nangaphambi kokuthunyelwa, ixabiso liseVladivostok. EMoscow, akukho mntu wabonwa. Nangona kunjalo, bebanjelwe li shishini. Ngaloo nto, de kube ukuthengwa kwezinto ezixabisekileyo kwiinkampani ezivela eNovosibirsk kufuneka zithunyelwe kwiirekhodi zeengxelo zentlangano yaseMoscow.

Ukusetyenziswa kwakhona

Iinjongo apho ishishini linamalungelo wobunikazi, kodwa zidluliselwa kwikampani yenkampani yesithathu, ibonisa i-akhawunti 10. Kwi-accounting, ukungena kulo mzekelo akubandakanyi ukukhankanya inqaku. Le meko ilandela kwimigaqo yokunika ingxelo. Ngokukodwa, ithetha ukuba ukuba kuphela ezo zithethe eziphantsi kwebhanki zingabonakaliswa kwibhalansi. Lo mgaqo, nangona kunjalo, uphikisana nesimo sokubaluleka komxholo kwiifom. Iyakwamkelwa kokubili nakwamanye amazwe kunye nakwikhaya IPBU 1/98. Lo mgaqo uchaza ukuba ingcali akufanele isekelwe kumacandelo omthetho, kodwa gxininisa imeko yeyona nto. Ngokomzekelo, kwindawo yokugcina kukhona iphepha lomthengi kunye nephepha lalo shishini. Ngokubhekiselele kumthwalo wemfanelo wabasebenzi kunye neteknoloji yokusetyenziswa kwexabiso, akukho mdahluko. Omabini amaphepha kufuneka abhalwe ngenye inqaku. Kodwa ngaphantsi kwesiCwangciso, ixabiso elifanayo phantsi koxanduva olufanayo kuya kubalwa kwiingxelo ezahlukeneyo.

Ukuphuma

Zonke iimpawu ezifunyenwe, ubunini babo obuye bawela kwinkampani, kufuneka baboniswe kwiDB dd. 10. Kodwa kule meko kuphakama imibuzo eninzi. Eyokuqala kubo: indlela yokuqhubeka, ukuba ilungelo lobunikazi beli shishini lidlulileyo, kwaye isebe lokuphendula alikwazi malunga nalo kwaye alikwazi ukufumana? Kukho umgaqo, ngokweziphi iirekhodi ngaphandle kokuba amaxwebhu akwenziwanga. Kodwa ukuba ikhokelwa yimilinganiselo ye-IFRS, ngokukhawuleza ukuba umthengisi uthumele loo mveliso, ingcali kufuneka ithunyelwe ngefeksi okanye isaziso kwifomu yekhompyutha malunga nokusebenza. Kule ngxelo irekhodi lenziwe:

• Db 10.
• Ngomhla wama-19 (i-VAT kwixabiso elithengiweyo).
• Cd 60.

Kule meko, ingxelo yenkampani iya kubonisa imeko yangempela kwi shishini. Kwi-asethi kulo mzekelo, zonke iimpahla eziphantsi kwenkampani ziya kubonakaliswa. Kwi-passive, ii-akhawunti ezihlawulwayo ziya kuboniswa. Kodwa kulo mzekelo, ukubalwa kwempahla kunzima. Inokuqhutyelwa ngokwemiqulu yokuqinisekiswa okungaqinisekiyo (iifeksi kunye namaphepha afanayo). Kwimeko ekuqwalaselwe ngayo, kuchanekile ukuqonda umthetho kunokuba uguqulelo lwezoqoqosho.

Ukungabikho kwamaxabiso kumaphepha

Emva kokufumana amaphepha okuhlawula kumthengisi, ukuba kukho ukungafani kwixabiso apho izinto zamukelwe khona, iimali eziboniswe kuzo zilungisiwe. Ngokwesiko, ngenxa yemali eboniswe kumaxwebhu okuhlawula, ukuguqulwa kwenzelwa ukuhanjiswa okungagqibekanga. I-akhawunti ye-akhawunti 10 ihlawulwe kunye ne-сч. 19. Inikwe i-invoyisi. 60. Kodwa ezi ngxelo azikwazi ukuboniswa kuzo zonke iinkqubo zekhompyutha ezikhoyo kuzo zonke iimeko. Kule nkalo, i-akhawunti ye-akhawunti 10 ihlawuliswe ngokubambisana ne-counter. 19 ngeenkcukacha kunye ne-сч. 60 ulwahlulo phakathi kwexabiso elinikwe kumaxwebhu okuhlawula kunye nexabiso apho izinto zamukelwe khona, ukuba ziphantsi.

Kuthekani ukuba intengo yokuthenga ixineke ngeendleko zokuthutha?

Kwimeko apho amaxabiso okubalwa kwemali ayifakwanga kwi-shishini, izinto ziza ngokwexabiso langempela lokuthenga. Kwezinye iinkampani, iingcali zibandakanya intengo yokuthutha kunye nezinye iindleko ezifakiwe kwixabiso lentengo. Nangona kunjalo, iingcali zikholelwa ukuba lo msebenzi awunangqiqo. Ekubeni kunamagama amaninzi kwizinto ezikwiphepha elilodwa, kunokuba nzima ukuhambisa iindleko ezipheleleyo phakathi kweentlobo ezithile zexabiso. Kukho iindlela ezininzi ezivela kule meko. Ukusabalalisa kungenziwa ngokulinganayo:

• Iindleko.
• Ukuhamba kwemida.
• Ukubaluleka kokuveliswa (ngokwemiqathango ethile, ekhethekileyo kunye neyakhelwe ngaphambili).
• Ubunzima nokunye.

Nangona kunjalo, ngobunzima obunzima, ukwabiwa okunjalo kuhlala kuhluka ngokwemimiselo ethile, ukuphazamisa intengo yokuthenga, kwaye, kubalulekile, ukuhlukahluka koqikelelo lwezinto kukunyuka. Kule nto, eyona nto ifanelekileyo yinkxalabo yazo zonke iindleko ezihlobene nokufunyanwa kwexabiso kwi-sub-akhawunti efanayo 10.10, elungisa iindleko zokuthutha kunye nokuthengwa kwempahla. Ekupheleni kwexesha, iindleko zabiwe phakathi kwexabiso elipheleleyo lexabiso kunye nenani elipheleleyo lezinto ezithunyelwe kwimveliso.

Ukuqulunqwa kwe-nomenclature

Kufuneka kuqatshelwe ukuba inkqubo ezintathu features:

1. Igama liqela amaxabiso ekuyiwa eyohlobo olulodwa. Ngeyunithi nganye kwezi zinto imiselwe ixabiso accounting ocacile.
2. Igama - izinto yohlobo olunye ngeendleko enye wokwamkelwa kwakhe. Le nokuhlelwa accounting kwasekwa izikhundla, okuhambelana inani iintlobo amaxabiso efumaneka ixabiso.
3. Lo gama kuthathwa iqela yohlobo olunye izinto kuyo, apho ukuthunyelwa kwe kwezi ndleko sezibhaliwe wokwamkelwa.

Le ndlela yokugqibela ivela njenge kwizibhambathiso phakathi kweyokuqala leyo yesibini. Noko ke, kule meko, kukho ingxaki yokukhetha ngexabiso ethile, apho kuvavanyo lwe umbandela ephumayo.

into ebaluleke

Qh. 6 zomyalelo Ministry of number Finance 44 limisela inkqubo esikhethekileyo ekumiseleni amaxabiso ndleko sezibhaliwe ukuba lufunyanwa phantsi izivumelwano, imiqathango ezibonelela esanelisa namatyala engange kwisixa amaxabiso okulingana imali yelinye ilizwe. iindleko Inkampani ukwenzela ukuthenga izinto imiselwe ngokuqwalasela umahluko mali ezivela ngaphambi kokuba inventri e accounting. Apha kufuneka ukhankanye ingongoma ebalulekileyo. Ukufakwa kwi ezihlawulwayo-akhawunti kunye nemilinganiselo lwenziwa ngexesha elifanayo. Mhlawumbi, kulo mzekelo, libhekisela ku vangama ka izinto ngqo kwi inqaku ngasentla, kungabi alo. 15. Nangona kunjalo, le ndlela ifuna inkqubo esikhethekileyo umahluko kwisixa zohanjiso unbilled. Kuzo zonke ezinye iimeko, ikukudlelelelwa kufuneka zibhalwe kwi MF. 91 yaye aluyiyo uvavanyo iindleko eziphathekayo lweshishini.