Ukuthumela kwizinto eziphathekayo. Izibhengezo eziphambili zeengxelo zepropati, izityalo kunye nezixhobo

asethi Non-zangoku ze nkampani ludlala indima ebalulekileyo kumjikelo imveliso, ukuba ezinxulumene neenkqubo namalungiselelo, urhwebo, iinkonzo kunye ubambe iintlobo ezininzi emsebenzini. Olu hlobo asethi yenza ngumbutho okufumana ingeniso, kodwa kuyimfuneko ukuba ukuhlalutya ngenyameko ekwakhiweni, isakhiwo, ixabiso lento nganye. elibukhali lwenziwa ngokwesiseko kwedatha accounting, leyo kufuneka ziyinyaniso kwaye zibhalwe ngokuchanekileyo. Ukubiyelwa ezingundoqo iindlela ezisisiseko mava, kodwa inkqubo zingenzeka iimeko ezingaqhelekanga.

impahla fixed

impahla yalo mbutho baye kumjikelo ezahlukeneyo ingeniso, okt. e. inkqubo yokunikezela ixabiso layo kwixabiso imveliso langabom. Non-current asethi ezisisigxina iindidi illiquid, ukuba luphawulwa zikhombisi zilandelayo:

1. Ixabiso eliphezulu lokuqala.
2. Ukuthatha inxaxheba kwimijikelo imveliso multiple lo gama kugcinwe le fom okokuqala emzimbeni.
3. Ukutshintshelwa ngokwezigaba kwamaxabiso iindleko zemveliso kusetyenziswa iintlawulo lokuyimfihlo.

ungeno Accounting -asethi ezisisigxina kufuneka ukwakhiwa ngokuchanekileyo akhawunti ukuba uhlobo asset, ubomi, ngenjongo yokuba ukusetyenziswa. Ukuze akhawunti ukuba isicelo akhawunti esebenzayo 08, 01 no 02 neendleko ukuphelwa lixabiso kwisixando sokwenziwa. asethi Fixed yahlulwe maqela alandelayo: izakhiwo, iimoto, iikhompyutha, izixhobo, imfuyo, izithuthi, igqampe (ingaphelelwayo), izixhobo zokwakha. Icandelo kweentambo eziMali ukuba asethi ezisisigxina kufuneka iqulathe ixabiso elipheleleyo. Kulo mzekelo, impahla unemilinganiselo ezininzi: original, kwaye ziqokelelwe intsalela. Zonke msebenzi (motion)-asethi zorhwebo sikhatshwe engqinelanayo ungeno kwi kwiirejista accounting, okt. E. engqinelanayo zenziwe sibhalelana. I-asethi ephambili ezingezo-ngoku ziyanakanwa inxaxheba esikalini, icandelo №1.

ukwehliswa

Wonke umntu, kubandakanywa nabo aba bakulo ukongiwa asethi esisigxina ngowokugqibela msebenzi, nto leyo luxhomekeke kwinjongo, imiqathango yokusetyenziswa okanye amaqela-asethi. Ukusebenza, iyunithi kwisifundo ngasinye ukuba ukunxiba, esenokuba yokuziphatha (iphelelwe) okanye emzimbeni (uphuhliso lwezibonelelo epheleleyo, cannibalization, ukutshatyalaliswa). Ukwehla (ukuthumela-akhawunti 02) iqala ukuba kongezeleka ukususela ngexesha lobhaliso layo alinganayo ngenyanga (igrafu yomgama) Izavenge lonke ixesha lomsebenzi. Zibalwe njengepesenti (iindleko ixabiso + of kwakhona okanye data kwakhona uvavanyo-) original ixabiso lwepropati, kuthathelwa ingqalelo ixesha lomsebenzi. Nxiba ingqalelo ngenxa zezenzi, №02, kunye neeyunithi yinkcitho, apho kusetyenziswa le yunithi. Ebibekiwe kweentambo ukwehla ezirekhodiweyo iingxelo iirejista mali ilandelayo: D ^t-20, 44, 25, 26, 29, 23, 97, 91; Ngu ^t 02 ukuphelwa lixabiso kubalwa izinto ezisetyenziswa ikakhulu abangabancedani, imveliso ezongeziweyo ezabelwe irente. Ebibekiwe ngethuba imali lokuyimfihlo itsaliwe kwi iindleko kwaye anike ixabiso lentsalela apho into eniza kuyithengisa, zilahlwe, dismantled. Kulo iintambo zombane phezu iindlela ezisisiseko ukuze ilahlwe: ^t R 02; Xa ^kunjalo №01 / subaccount.

supply

asethi zemveliso Non-current kunye namashishini jikelele lufunyanwa ngenxa yotyalo-mali enkulu, esenokuba yabo, emboleko kunye notyalo-mali. Umthombo yengeniso ingaba:

1. Ukuthengwa kubathengisi.
2. Igalelo wabaseki.
3. Free (donation) transmission.
4. Zokwakhiwa (ulwakhiwo).
5. Ukufunyanwa isivumelwano unaniselwano a.

umsebenzi ngamnye kunye amaxwebhu ezilawulwa uhlobo enobunye, balungisa ehambelana ungeno accounting (iintambo zombane). ezingahambisekiyo efuna ezongezelelweyo iling'awukazi, ufakelo kunye ukulungiselela ukusetyenziswa ngenxa yobalo kunye reference inani lokuqala ibunjiwe, equka zonke iindleko ezifanelekileyo. Ukudluliselwa kwezinto ezingahambisekiyo, iintambo amaxwebhu anxulumene esikhutshwe ngokuhambelana imvumelwano, kwaye ufumana imali ye-akhawunti lomthengisi okanye ufakelo into.

ukuthenga

Xa inkqubo yokufumana izinto zayo ngoku bengavumi ixabiso kubonakala phezu oyilwayo 08 phambi zokugunyaziswa. iirejista Parallel kwabonisa ukuhlawulwa kubaniki kunye namatyala yerhafu evela yingisela. Xa uthenga impahla ngaphandle phambili uphuhliso kunye nokusebenza ngexesha elinye-transfer of accounting uzoba imbalelwano ilandelayo:

• D ^t №08 / s; Xa ^t 76 okanye engama-60; kwi imali isikweliti otyalayo kunye namaziko abazibandakanya kwiinqanawa, ukupakisha;
• A 19 ^m / subaccount; K ^m 60, 76; ixabiso VAT oluboniswe;
• D ^t №01 / subaccount; K ^m №08 / subaccount; umdibaniso ixabiso lokuqala apho into obekwe kwi-akhawunti ziboniswe kwiphepha lomncono;
• D ^m 76 60; Xa ^t 51, 71, 55, 52, 50; uhlawule ityala ezinkozo, non-cash, ukususela kwingxelo ezizodwa okanye umntu uxanduva (ogunyazisiweyo).

Ukubiyelwa esisiseko kwi iindlela ezisisiseko ziqhutywa ngaxeshanye agcwaliswa amaxwebhu wokuposa (uluhlu ikhadi ukufumana isenzo).

kwakhona

Uninzi izinto-asethi ezisisigxina (ukulungiselela iinjongo ezahlukeneyo) nje kuphela imali eninzi, kodwa imilinganiselo ezenza kube nzima ukuba ukuthutha kwaye inkqubo elungiselela umsebenzi. Kulo mzekelo, zonke iindleko ezongezelelweyo ziqukiwe kuhlaziywe isixa ixabiso sokuqala iyunithi asethi. Inkqubo wayenemfuyo yazo lwenzeka kwi-akhawunti 08 ngo imbalelwano kunye akhawunti izibalo. umsebenzi wofakelo, ibandla kunye nomjikelo kulungiselelwa ngazo zinakho ukuqhutywa ngokuzimeleyo yentlangano lomthengi zemikhosi, iivenkile abancedisayo, kule meko, iindleko ezinxulumene ziya kuboniswa kwi-akhawunti kwimveliso. Le nkqubo iza kwandisa ityala malunga nokuhlawula abasebenzi kwamashishini ababandakanyekayo kuyo, kwaye iintlawulo ahambelanayo (SOC. Insurance, yomhlalaphantsi). Akufumana kweentambo kwempahla esisigxina:

• D ^t №08 / umzuzwana.; K ^m 76 60 lokuthenga;
• A 19 ^m; By ^cq. №60 okanye 76 ukuya kwixabiso VAT ubuze;
• D ^t №08 / s; Xa ^t 23, 29, 25, 20, iindleko yofakelo kunye nokuzaliswa into wathenga;
• D ^t №08 / umzuzwana.; Kuba ^T-70 (69, 68), 10 / subaccount, abasebenzi zihlolwe c / pl, iirhafu, izixhobo ndidleke kuphele, ngenxa yokulungisa BPA;
• D ^t №08 / umzuzwana.; Ngu ^t-68; umsebenzi kwi contract yabasebenzi (ziimali) iVAT.

nokuba:

• D ^t №08 / umzuzwana.; By ^cq. №76, 60 inkcitho ukufakwa ezinikwe ngamaqela esithathu ukwandisa ixabiso lento;
• D ^t №01 / subaccount; Xa ^kunjalo №08 / debit subaccount into yokuba ezingahambisekiyo ngexabiso zembali. Intlawulo kubaboneleli ngokuncama non-mali okanye imali yokuzaliswa iindleko zalo zifakiwe kwamaxabiso eemveliso langabom kunye isibonisi elibhaqiweyo.

Umnikelo, igalelo kwi-Code Criminal

Xa ufumana iyunithi ethile BPA ukusuka wabaseki inkampani okanye ukunikela kuyimfuneko ukuze bahlole into. Ukuze ubone ixabiso elingcono ingabandakanyi ingcali ezimeleyo, as in excess amaxesha 5 wemivuzo transfer ukulwa ukuze imbala. Kuzo zombini ezi meko, i-asethi angafuna ukulungiswa okanye ukuhlela, ngelixa imisebenzi ezithile ibhalwe ngendlela ilandelayo:

1. Ukupha (ukunikezelwa) loMthetho iindlela eziphambili ingcingo:

• D ^t №08 / umzuzwana.; K 98/2 ^t ke ixabiso elithelekelelwayo OB into;
• D ^t №01 / subaccount; K ^m № 08 / umzuzwana.; lifakwa asethi. Ixabiso ufake kwi-akhawunti ye-asethi iquka zonke iindleko ukulungiselela lo msebenzi.

2. Ukususela wabaseki asethi ezingezizo ezikhoyo ezifunyenwe njengegalelo kwindawo egunyazisiweyo (share) fund lweshishini. ixabiso labo ekuqaleni kuchazwa ubungakanani bomsebenzi + ngokwenza into. Akufumana kweentambo kwempahla esisigxina:

• D ^t №08 / umzuzwana.; Ngu ^t 75 kususwa abasunguli;
• D ^t №08 / umzuzwana.; By ^cq. №76, 60 ufakelo, ibandla, ukuguqulwa ngamaqela esithathu;
• A 19 ^m; K ^m 60 okanye 76; VAT;
• D ^t №01 / subaccount; Xa ^kunjalo №08 / sub-account ukuthumela OS into. Inkqubo yokuzisa asethi eya kurhulumente isebenza zingenziwa self inkxaso umbutho iinkonzo.

umhlala-phantsi

Yenziwe ngoobani kunye nolwakhiwo izinto ze engundoqo imveliso asethi kufuneka zihambelane neemfuno zemveliso lweshishini. Ekuhlalutyeni imbuyekezo kwi asethi ratio utyhila izinto niyahiliza ixesha elide okanye kwiphondo lolondolozo. Loo intwana yombutho zixhobo ukuthengisa, khansela, ukuncothula okanye isivumelwano unaniselwano ukudlulisela i-asethi. Athunyelwe kwezi meko, kufuneka zibonise iziphumo zemali indlela yokudluliselwa kweempahla. Xilaveko zonke iinkqubo kukuba ukumisela ixabiso intsalela ye-unit UF. Ukubala yalo isekelwe phezu isixa ukuphelwa lixabiso aqokelelwe ithuba msebenzi, nto leyo sibonakaliswe kwi-akhawunti ^T №02. kweentambo Basic kwee-asethi ezisisigxina zilungiselwe umhlala-phantsi, kubonisa ukuphelwa lixabiso bhala-umdlalo kunye ukuvalwa akhawunti kwiphetshana ethile izixhobo, ezothutho kunye njalo njalo. D.

ukuqaliswa

Inkqubo yokuthengisa kwempahla yangoku engundoqo sikhatshwa ngokuzalisa iirejista ezifanelekileyo accounting. Kuqala kwinto zonke, zoba phezulu isivumelwano, nto leyo ibonisa iindleko (ixabiso ekuvunyelwene) waqonda unit OPF. Ngaphezu koko ulungisa accounting uluhlu khadi, ngokusekelwe apho ukurhoxiswa asset.

Iingcingo zombane kufuneka zibonise yokulahla Eneneni, transfer certificate (uhlobo standardised) yenjongosenzi senziwe ngenxa ixabiso lesivumelwano. Intengiso (disposal)-asethi ezisisigxina, eMarina:

• ^m 76, 62, 79 D; K ^m 91/1 aya yi Group;
• D ^t №01 / subschetchet nokulahla; K ^m №01 / subschetubschet lokuqala iindleko into ebizwayo;
• A 02 ^m / akhawunti inethiwekhi; K ^m №01 nokulahlwa / subschetchet; nokwehla asethi zisisigxina, iintambo senziwe ngeyunithi nganye ingxelo ngokwahlukeneyo;
• D ^t 91/2; K ^m №01 nokulahlwa / subschetchet; ebizwayo (emiselwe) ixabiso lentsalela yeyunithi-asethi;
• A 83 ^m; Kuba ^T-84; uvavanyo ezongezelelweyo (kwakhona uvavanyo-) OS iye icinywe;
• D ^t 91/2; Xa ^t 23, 25, 29, 70, 69, 10; iindleko zokulungiselela into ezithengiswayo;
• D ^t 91/2; Ukuya 68 ^m / subaccount; VAT;
• ^m 51, 55, 50, 52 (kwi izibalo ngohlobo lwemali) D; Kuba ^T-62 no 76; befumene iimali ezivela umthengi OS into.

ukudluliselwa

Kwimeko yeminikelo asethi oluncedisayo okanye imvume iinkampani kweentambo zilungiselelwa ngokufanayo. Le ngaphandle kukuba-invoyisi kunye nokudluliselwa kwemali evela umthengi, njengoko kule meko akukho mntu onjalo sivumelwano. Inkqubo yokuqingqa ixabiso ekupheleni kwexesha ukusebenza kunye ubhale-off wamaxabiso ongumlinganiselo yonke imisebenzi zokuchithwa asethi non-zangoku. Inventory ikhadi umba ivaliwe, uyathinjwa kwi-akhawunti ehambelana akhawunti yohlalutyo.

bhala-off

Non-current asset unxiba ngexesha lokusebenza, okt. E. Ukuphulukana ezinye iimpawu zabo zobugcisa okanye ziphelelwe lixesha. Kulo mzekelo, intwana kwezixhobo okanye izithuthi kunzima ukuphumeza, ngoko ngamashishini kakhulu abhalwe rhoqo angabikho intsalela wakhe okanye wathumela ukuba sichitha. Xa disassembling iinxalenye into, izahlulo replacement mabavavanywe kwaye iboniswa njenge-asethi (akhawunti 10 / subaccount). Accounting sisenzo elikhutshwa ngokusekelwe yokurhoxiswa asethi. Le ukuthumela abhalwe kule ngokulandelelana:

• D ^t №01 / subschetchet nokulahla; K ^m №01 / subaccount; ephethe ixabiso (lokuqala) ithathwa;
• A 02 ^m / akhawunti inethiwekhi; K ^m №01 nokulahlwa / subschetchet; Ukwehla acinyiweyo;
• D ^t 91/2; K ^m №01 nokulahlwa / subschetchet; ixabiso residual;
• A 83 ^m; Kuba ^T-84; vandlakanyo lutsha;
• D ^t 91/2; Kuba ^T-26, 29, 70, 69, 10; iindleko sichitha;
• D 12 ^m, 10 / subaccount; K ^m 91/1; amalungu wangena nanceba, ziphele kunye consumable iindawo ezifunyenwe ngexesha sichitha unit IFT.

unit asethi zemveliso bhala-off wenziwe xa ulahlekelwe. Oku kwenzeka ngokusebenzisa indlela asilotyala umntu ophetheyo, ngenxa yentlekele. Ukuba umoni iyaziwa, imbuyekezo yomonakalo kuqikelelwa ngabantu abanolwazi wenza ngeendleko zakhe kanye okanye ngezigaba, kwisithuba ngexesha elimisiweyo. Imbuqo epheleleyo okanye kwinxenye yalo OS into ngenxa gqithi (amandla majeure) iimeko, umnini inkampani ibango lezibonelelo ze-inshorensi, ukuba kukho isivumelwano imbuyekezo. Accounting usebenzisa transactions yemigangatho asethi umhlala-phantsi. Iintambo, nto leyo ziyaqokelelwa kwixesha elizayo zixhomekeke umthombo yentlawulo. Xa imbuyekezo inshorensi:

• A 76 ^m / subaccount; K ^m №01 / subaccount; Oku kuquka ixabiso lepropati-inshorensi;
• ^m 55, 51, 52, 50 D; Ukuya 76 ^m / subaccount; Iintlawulo ze-inshorensi efunyenweyo;
• A 99 ^m; K ^m 76/1; iindleko uncompensated ziyacinywa. Ekwabeni lahleko umoni kwenziwa entries kwengxelo ngenxa rejista ehambelana:
• A 94 ^m; K ^m №01 / subaccount; Labonisa ukunqongophala, umonakalo PF into;
• A 73 ^m / subaccount; Ngu ^t 94; iindleko icala ukuya nomoni;
• ^m 50, 70, 51 D; Ukuya 73 ^m / subaccount; imbuyekezo kuhlawulwe iindleko yemali, kwi-akhawunti okanye ukuhlawula ityala ngokuncama umvuzo.

isilawuli esizisebenzelayo

Le athunyelwe kwi-akhawunti yeentshukumo-asethi non-current kuyafana. Ngokwemiqathango esizisebenzelayo zonke iintlobo-mali ngenxa ufako kwisicwangciso umsebenzi software yokugcina lula kakhulu. Uhlalutyo uxwebhu okwehlileyo kunye nokusebenza zanda. entry Data yenziwa ngokuzalisa inkqubo amaxwebhu afanelekileyo, nto leyo evumela ukuba ugcwalise ngokuzenzekelayo zonke iirejista accounting ganiso kwi into ethile. Ixesha izenzo ubhaliso amakhadi inventri, iitranskripthi zodliwano analytical yehliswe kakhulu. inkqubo ezenzekelayo korrespondirovaniya phakathi akhawunti (accounting ukuthumela). asethi zisisigxina, ukusebenza eyinkunzi, imali, mboleko mazibalwe ngokungqinelana izicwangciso kule program, ngokususela kwidatha igalelo kunye nemithetho ekhoyo.