Iimpahla ezingabonakaliyo: zibandakanya ntoni, ukuhlengahlengiswa kunye nokuphendula

asethi ezingaphathekiyo - kulo propati, apho kungekho uhlobo emzimbeni, kodwa kubonakala ixabiso lweshishini le mbandela. Ukongeza, bona, ngathi oomatshini kunye nezixhobo, ijoliswe ekwenzeni inzuzo kule khosi imisebenzi zemali. Accounting, eli qela kwemali yahluke kancinane ukuqokelelwa kolwazi malunga bonke propati. Ngenxa iimpawu yombutho wayo kunye nolwakhiwo asethi ngokwabo sazane kweli nqaku.

iimpawu ezithile

Yintoni na ezin-? Nto ibaxhalabisayo? zimali makhwelo ngokuqinisekileyo betyiwa imibuzo efanayo. Ukuba umfanekiso bempahla yokwenene kwangoko kuvela, ukuba ucinge into eyahlukileyo?

Makhe sihlolisise imiqathango eziphambili reference uthetha iqela-asethi ezingaphathekiyo. Ngaloo ndlela, abameli kolu didi kufuneka baphumeze iikhrayitheriya zilandelayo:

• akanayo ifomu ngokomzimba;
• ezisetyenziswa kwimveliso kunye nokuphunyezwa kwenkqubo lweshishini okanye iinjongo zolawulo;
• ibe emva kweenyanga ezili-12 okanye ngaphezulu;
• inzuzo kwixesha langoku okanye ixesha kwangoku;
• ukuhlangabezana neemfuno zomthetho kwi nokubhalisa;
• ukuba bakwazi sishintshe ubunini komnye umntu okanye iqumrhu.

I-Enterprise ukusetyenziswa asethi ezingaphathekiyo kumsebenzi efunekayo ukuba ubunini kubo.

Ulwahlulo-asethi ezingaphathekiyo ngokohlobo

Ngokukhula technology zenzululwazi kwandisa inani iintlobo ezahlukeneyo ezithengiswayo non-lokwenene. Nkqu kwiminyaka elishumi eyadlulayo apha zinxulumene kuphela copyright, kodwa ngoku iqela unamalunga 7 ngezigaba, ezibandakanya:

1. Ilungelo lokusebenzisa imithombo yendalo.
2. amalungelo Property.
3. Amagama uhlobo yorhwebo (ukusetyenziswa uphawu lokuthengisa, igama brand).
4. impahla kwicandelo mveliso.
5. Copyright.
6. Inkoliseko.
7. Ezinye ii-asethi ezingaphathekiyo (ngakumbi, ezinye iindleko).

Kufuneka Makukhunjulwe ukuba, njengokuba waqaphela asethi ezingaphathekiyo ayikho ziziphumo zophando kunye nomsebenzi ngokwasengqondweni, kwaye ilungelo elikhethekileyo ukuyisebenzisa ngayo iinjongo zorhwebo.

ipropathi enomgangatho ophezulu wokuqonda

iziphumo umsebenzi yengqondo - kuba nalo asethi ezingaphathekiyo. Nto ibaxhalabisayo? asethi Isikakhulu patent okanye copyright. Kudidi lokuqala ziquka amalungelo evela endle yenzululwazi kunye zobunjineli. Zezi:

• izinto ezintsha;
• iisampuli industrial;
• imodeli zobugcisa;
• amagama kunye zokuthengisa.

Udidi lwesibini luquka ipropati wadala ngokusekelwe izimvo kwinjongo ngumbhali. Le wobugcisa, software, iinkcukacha, iziphaluka ezihlangeneyo kunye nezinye izinto.

Umahluko omkhulu phakathi umbhali lomenzi ekunene ilele endleleni ingqalelo yayo ngendlela efanayo, kule meko umlinganiselo inxalenye yonke. Ukuba lomenzi sikhutshiwe ukuba naziphi na izinto, kwaye ikhusela umsebenzi ngokwawo, i-copyright Iqinisekile kuphela indlela yokuthetha yemboniselo ayinyani yabanini ezahlukileyo ingcamango efanayo.

Iindleko amalungiselelo iqumrhu elisemthethweni

Ibiya kuthetha ukuba into eqhelekileyo phakathi iindleko kunye nempahla lweshishini? Kwezinye iimeko, kusenokwenzeka ukuba ziboniswe nokwakheka asethi ezingaphathekiyo. Kwanele ukuba ukuthobela imiqathango ezininzi:

• iindleko kufuneka zenziwe ngexesha ukulungiselela amaxwebhu kulwenziwo kwishishini de ukubhaliswa yayo kunye imizimba zolawulo;
• kokuba isetyenziselwe ukuhlawula ngomsebenzi nabacebisi zomthetho, okuhlawula kweefizi zobhaliso kunye nezinye iindleko ngenxa yokuvulwa iqumrhu elisemthethweni;
• ubukhulu iindleko kufuneka zibandakanywe eyinkunzi charter lo mbutho.

Iimali ezihlangabezana ezi nqobo, kukhuselekile zifakwe kwii-asethi ezingaphathekiyo. Zonke iindleko ngakumbi iinguqu kwimigaqo-nkqubo yobalo-, izitampu, seals kunye namanye amaxwebhu akhankanywe iindleko zolawulo ngokubanzi.

inkoliseko

Ulwahlulo lwe-asethi ezingaphathekiyo kuquka ukuyilwa asethi ezifana omhle. Kucingwa kuphela kwimeko xa kukho intengiso lweshishini. Phantsi omhle ukuqonda umahluko phakathi emarikeni kunye nexabiso incwadi nkampani esekelwe kumava igama obuqokelelwe (HIV okanye negative). Kubonakala ukuba inkoliseko unalo ixabiso, yaye ngoko ke wathengisa, uthenge kanye nayiphi na enye indawo.

Kwimeko ukuyilwa owayedume ishishini entle lubonisa imali eyongezelelweyo izibonelelo ekufuneka ihlawulwe umthengisi, t. To. Kwixesha elizayo, ubukho omhle kumnini omtsha uya kuzisa iinzuzo zoqoqosho. iimpawu elibi kwiinkampani kwimarike kunokubangela iingxaki kunye neengxaki, ziyibuyisela umsebenzi kunye nenzuzo. Oku kwenzeka ngenxa yokuba isakhiwo kakuhle zolawulo, ukunqongophala inkqubo amava ezingasetyenziswanga kwiintengiso, isicwangciso intengiso, abathengi rhoqo kunye nobudlelwane kunye nezinye izizathu. Le meko kunciphisa iindleko kwishishini kwaye ifuna ukubonelelwa ngezaphulelo ukusuka nomthengisi.

ophethe Rules ukwehliswa

Sele wafumanisa ukuba asethi ezingaphathekiyo ezinjalo eyeyawo, yintoni na iimpawu zabo ezithile. Eqonda ukuba lo propati kuya kuthathwa esisigxina asethi, kufuneka ubuze umbuzo: Ingaba oko ixabiso? Ixesha asethi ezingaphathekiyo akukho uhlobo ngokwasemzimbeni, baya kunxiba? Ngokomthetho ukwehla yimilo iphelelwe ngumsebenzi. Xa kumiselwa isixa iminikelo kufuneka zisekelwe le migaqo ilandelayo:

1. Ukuvavanya ixabiso kunye nobomi luncedo-asethi ezingaphathekiyo.
2. Kuxhomekeka kwisimo esithile kunye nemigaqo-nkqubo yobalo ukubala inani ngomnye ngeendlela ezintathu: ngqo-line, ukulungelelana enkenenkene, imveliso.
3. Iminikelo yenziwa-1 kwinyanga elandela ukwamkelwa nokubhaliswa kwempahla.
4. NMA on imibutho engenzi-nzuzo nje ephelelwe lixabiso phezulu kwayo.

Ukuze ukuqokelela isixa unciphiso 05. Ezi zisetyenziswa isixando ngeendleko akhawunti: kwi-mboleko kukho intlawulo, kwaye sitsale - bhala-off. Xa imali eseleyo yeentengo zemboleko esetyenziswa ekubaleni i index IA.

Iimpawu zendlela ukuphelwa lixabiso

Iintlobo ngeentlobo asethi ezingaphathekiyo kufuna indlela ngamnye ukuya ngovandlakanyo kwaye lokuyimfihlo. indlela ethe ngqo sikhona yonke ukuba nayiphi na ipropati, nokuba yobomi yayo luncedo, ixabiso eziziswe Iholo nakwezinye iimo ezalathayo. Kwi indlela zisetyenziswa kwiimeko apho ixesha okusebenza ngqo akwenzeki, kodwa ukuqikelela ukuba iinzuzo zoqoqosho kwixesha elizayo kunzima. Le nkqubo ibandakanya ulwabiwo efanayo imali yenyanga iyonke wamaxabiso.

ebuya umva isetyenziswa-asethi ezingaphathekiyo, ingeniso leyo iya kuba mkhulu kwiminyaka yokuqala yokusebenza. Izixa bahambisa bengaphuhlanga ngokulinganayo, kodwa ahlale rhoqo phezu xesha linye. Ukubala lunikezelo into iyasetyenziswa, nto leyo kulawulwa nkqubo accounting. Isalathisi se ixabiso lentsalela okanye market liphindaphindwe iqhezu: elingezantsi - ratio, elingezantsi - nexesha eliseleyo ukusebenza echazwe kwiinyanga.

Indlela yokuvelisa indlela nezimo kunazo, kuxhomekeke kwiziphumo zemali efunyenweyo. Izixa-mali ibalwa ngokomlinganiselo ngqo kwi ngobuninzi obuvelisiweyo / iimveliso ezithengiswa nge NMA.

Yokuqala Iindleko-asethi ezingaphathekiyo

Kuba ukwamkelwa yobhaliso mhlaba kuyimfuneko ukwazi kakuhle ubukhulu ixabiso layo. Njengoko ngokunjalo nezinye iimpahla non-zangoku,-asethi ezingaphathekiyo ziyabhalwa wezimali ixabiso lokuqala, kuvezwa ngosuku oluthile. Ukubunjwa umrholo ekufuneka isetyenziswe ekuvelisweni okanye nokufunyanwa-asethi ezingaphathekiyo ziquka:

• namatyala amele ukuhlawulwa, ezinxulumene ngqo ekuyilweni / ukuthenga ipropati;
• ixabiso net le asset.

Xa kukho ubunzima ekuvavanyeni asethi okuzithandelayo ongabonakaliyo kufuneka wenze uhlalutyo lothelekiso iimveliso ezifana ezivenkileni.

Kwixa elizayo, ezi nkampani unelungelo lokuba baphinde bavavanye propati ngokungqinelana nemiyalelo yemigaqo-nkqubo accounting. Kwimeko ukunciphisa ixabiso le-asethi engaphathekiyo etshintsha iindleko zokuqala. Umahluko phakathi emarikeni kunye ndleko iye icinywe ngeziphumo zemali yenkampani.

Ubomi inkonzo ye-asethi ezingaphathekiyo

Emva kokuba izigqibo iindleko zokuqala, kufuneka ufake ubomi obuluncedo asethi ezingaphathekiyo. Liya kusekwa phezu ngelithuba lamalungelo zoqoqosho ngumnini wee-asethi ezingaphathekiyo. Kwezinye iimeko, ngokusekelwe ngomhla ukuzisa inzuzo kunokwenzeka. I-asethi ephambili ongabonakaliyo zahlulwe iindidi ezimbini:

• ne ubomi inkonzo elingenammiselo;
• Sokuzalwa-ubomi.

Ukuba uhlobo yesibini ezicacileyo, kucetyiswa ukuba ayeke iminyaka engama-20 yokuqala. Ingcaciso ubomi nkonzo kufuneka kubeka olusekelwe kucazululo yenzuzo kunokwenzeka, t. To. Ithuba esetyenziswa ekubaleni i wamaxabiso.

Accounting-asethi ezingaphathekiyo

Zokuqokelela yamaqela ulwazi malunga nale propati, apho kungekho uhlobo ngokwasemzimbeni, esebenzisa akhawunti ezimbini: 04 no 05. I nevuthisayo, njengoko sele ukwazi, idaliwe ukuqokelelela wamaxabiso. Amanqaku 04 nayo iqokelela iinkcukacha ngeentlobo, iindleko neenkqubo zisenzeka kunye NMA. Kuyinto i-akhawunti inventri esebenzayo, intsalela debit leyo ibonisiwe kwiingxelo zemali. Ukongeza, le nkampani usebenzisa akhawunti 19.2 no-48 iimpawu VAT nokufezekiswa asethi ezingaphathekiyo.

umbutho prerequisite accounting-asethi ezingaphathekiyo kukugcina akhawunti yohlalutyo ukuze iqela ngalinye okanye iiyunithi ngamnye waloo propati. Ngokomzekelo, ungasebenzisa i sub-akhawunti ilandelayo:

• 04,1 "Intellectual Property".
• 04,2 "Ilungelo lokusebenzisa umhlaba wemvelo."
• 04,3 "Iindleko senziwa".
• 04,4 "uGoodwill".
• 04,5 "Amagama yorhwebo."
• 4.6 "Ezinye izinto-asethi ezingaphathekiyo."

Data akhawunti yohlalutyo kufuneka ziboniswe kwiingxelo-mali zonyaka (ifom inombolo 5) kwicandelo echaza ukwakhiwa asethi nomoya.

Imbalelwano namanye akhawunti

Ukwazi ukuba asethi ezingaphathekiyo enjalo isebenza kubo, oko kuthathwa kunye ezinye iingxelo Accounting ziya kusebenzisana nge 04. Ngokusekelwe iimpawu imisebenzi akhawunti debit esebenzayo luphawulwa ulwamkelo asethi ezingaphathekiyo kwi-akhawunti ngokuthenga, ukufumana, ukwabelana. akhawunti ziyadlelana ezi 04 no 08, 50-52, 55, 75-76, 87-88. Bhala-off-asethi ezingaphathekiyo kwiimeko ezithile, intengiso, athinjwe, exchange kukhokelela ungeno kwi-akhawunti mboleko 04. Kulo mzekelo, kukho intsebenziswano kunye debit akhawunti 06, 48, 58, 87.

Accounting kuba engabonakali asethi ezingenayo

ezin- Ukwamkeleka - uxwebhu, ngokusekelwe, awayinyulayo kwipropati ukunikezelwa. Umyalelo we-NMA vangama yahlukile ngokuxhomekeke indlela yokulungiselela yayo;

1. Ukuthengwa - ekufunyanweni asethi kubonelelwe ilungiselelo phakathi umthengisi kunye umthengi uhlawula. Iindleko ukuba zifakwe iindleko zokuqala, ziyaqokelelwa kwi-akhawunti debit 08. Emva kokuba-asethi ezingaphathekiyo ziya kuba zilungele zokugunyaziswa, i-data iye icinywe ngeendleko ingcingo 04 AT 04 Km 08.
2. Ngempahla - a exchange bentsebenziswano eyinzuzo nangokulinganayo phakathi zifundo lobudlelwane kwezoqoqosho. akhawunti iingxelo Accounting sabelo AT 08 KT 60/76, olwahlula ulwamkelo asethi ezingaphathekiyo ngokusebenzisa ukuzaliseka izibophelelo kwelinye iqela exchange. Ukuba le nkqubo kunye eyongeziweyo okanye iindleko ezongezelelweyo, babonakalisa kwi-akhawunti debit 08. Emva ukubala kwaye uqale ukusebenzisa iintambo iyafana kwinqanaba lokuqala: AT 04 Km 08. Ugqithiselo asethi ezingaphathekiyo iingxelo mboleko kunye inventri iimpahla kunye nezinto okanye debit akhawunti 46, 47 okanye 48.
3. asethi ezingaphathekiyo zingafumaneka kule inkqubo yokulungiselela leyo nkampani abasunguli. Umzekelo ingcingo imi ngolu hlobo lulandelayo: AT 04 KT 75,1.
4. Xa umnikelo ka-asethi ezingaphathekiyo xa ilifa mali yenkampani uzukisa 87,3 ngexabiso lentengiso kwipropati. Kutsalwa 04.
5. Xilaveko le VAT kunye ukhetho, nto leyo eyenzeka kwi-akhawunti 68 "VAT" kunye 19.2. Le nkqubo kunye nokufunyanwa NMA iintambo AT 60/76 19.2 Kr okanye enye indawo ehlala abantu akhawunti. Emva ukwamkelwa asethi ukuba isixa-mali VAT icinywe ilingane kwisithuba seenyanga ezintandathu: AT 68 "VAT" Km 19.2.
6. VAT kwi-asethi ezingaphathekiyo ezifunyenwe ekhaya kunye nezinye iimfuno ngaphandle kwemveliso, cinga ngokwahlukileyo kancinci. Le rhafu ehlanganiswa imithombo yalo mali: AT 29, 88, 96 Km 19.2.
7. exemption VAT ezifunyenwe asethi ezingaphathekiyo iimfuno zemveliso zifakiwe kwi indleko yokuqala imali yerhafu.

Nezinokususwa-asethi ezingaphathekiyo izimali

Lo mhlaba yolu hlobo ukuze kutsalwa kwi-akhawunti ekuphunyezweni kwezi meko 04, ukulwa transfer, athinjwe okanye ukufumana enye indlela kwekomkhulu kwezinye iinkampani. Ezi izizathu eziphambili abaphumi-asethi ezingaphathekiyo. Yiphi indlela esetyenziswayo Ukutsalwa Bill-48 kunye nesakhiwo esebenzayo-kwisixando sokwenziwa. Xa debit le mali ka kubhalwe iindleko yembali asethi ezingaphathekiyo, isixa VAT phezu kwabo, ngokunjalo neendleko kulahlwa. I-credit indawo Uncipho, kwakunye mali yengeniso intengiso okanye ezinye izibonelelo.

Ukumka kwi akhawunti 48 kuvumela ukuba kubabela elo umphumo yezemali nkqubo: ingeniso xa ngesantya ongaphezu kwemfuneko mboleko phezu turnover kwi debit vice versa. Idatha ukubhala off akhawunti ahambelanayo - 80, 84, 83, 98 (ngokuxhomekeke unobangela neziphumo eseleyo NMA).

asethi ezingaphathekiyo engekho ngaphantsi kubalulekile kwimpumelelo inkampani kunezinye iintlobo zee-asethi non-zangoku. Yile hlobo ubunini iba luncedo ekhethekileyo kwindawo inkampani ngenxa kontanga yayo.