Yintoni amaxwebhu ukukhupha yokungena-asethi ezisisigxina

Imfuneko ukuthatha kakuhle accounting ipropati ngenayo, uze wenze nokugunyaziswa ezingahambisekiyo ngenxa komthetho werhafu. Malunga nkqubo ziza kuxutyushwa kweli nqaku. Kufuneka kuqatshelwe ukuba ii-asethi ezisisigxina (emva koku - OS) kukho izinto yeendleko abangaphezu kwama-40 amawaka engange, yaye ubomi babo - ubuncinane iinyanga ezili-12. Ixabiso nezinye izinto kungabhalwa off kanye kwiindleko eziphathekayo.

Ngokutsho PBU 6/01, lokugunyazisa , oomatshini kunye nezixhobo kuquka ukuyilwa ixabiso lokuqala le-asethi kwi sch.08. Apha angemi ndleko sezibhaliwe yokuthengwa babo nokuhanjiswa. Ukwamkelwa kule akhawunti wazibhala ezi ukuthumela zilandelayo:

Emva kokuba ukuyilwa ixabiso lokuqala kwi midrange. 08 wadala yikomiti yokwamkela, ukwakhiwa kweengongoma ezahlukileyo ze equlethe umyalelo ebhaliweyo kwigalelo-asethi ezisisigxina. Ngokusekelwe kolu xwebhu yezolawulo fom zizaliswe OS-1 (uMthetho Ukunikezelwa).

Dwelisa 1 iquka iinkcukacha umthengisi (umkhululi) kunye umamkeli, umhla nocwangco inani, inkcazelo jikelele malunga into. Ezi ziquka: umhla nokwamkelwa ziko kwi-akhawunti,-akhawunti (subaccount) ukwenzela uhlalutyo, iqela Classification Russian, uluhlu kunye neenombolo serial.

Kwimakhishithi 2 iimpawu ezintathu icandelo eshwankathela le into ngesondo. Eyokuqala izaliswe kwicala yokusasaza le, ukuba sele esebenza ngaphambili. Kulo mzekelo, bonisa umhla wokukhutshwa, ekuqalekeni ukusetyenziswa, ukulungiswa yokugqibela enkulu, ixesha isicelo enyanisweni, waqokelela uphelelo kunye nemigomo ixabiso.

Icandelo elilandelayo umamkeli lizele. Ixabiso lokuqala iboniswe iindleko kanye sch.08 (ngaphandle VAT). Ubomi olunoluncedo eziqikelelwayo asethi ezintsha kumisiwe ngokuvumelana kunye nabo. passport ukuze isetyenziswe - ngoncedo kwicandelo lwangaphambili (ngesiseko umahluko igrafu ye-5 kunye 4). Ngamanye amaxesha imibutho kufuneka akhuphe ukungena ezingahambisekiyo eziye zacinywa. Kule meko kuyimfuneko ukumisela ixesha elisondeleyo ukusetyenziswa kwazo, ngokusekelwe kwi imeko zobugcisa ngomhla wokwamkelwa. Xa enezintlu ezi-3 no-4 nakungena igama kunye nezinga Depreciations.

Kwicandelo lwesithathu lubandakanya ukwenza ezinye iinkcukacha malunga into xa kukho imfuneko ukupeyinta ngokweenkcukacha imfanelo zakhe ezixabisekileyo okanye ezinye iimpawu.

Sheet 3 iqulethe iziphumo zezi mvavanyo ziqhutywe, isiphelo, amaxwebhu zobugcisa, ilandelwe yi-utyikityo lwe usihlalo kunye namalungu ikhomishini. Kwinxalenye asezantsi kukho iisiginitsha abantu abanoxanduva kunye ezimali kumacala omabini.

Thatha ingqalelo ukuba kukho iintlobo izenzo eziliqela kwigalelo-asethi ezisisigxina, ezifana OS-1a (zocwangciso izakhiwo kunye nezakhiwo) okanye OS-1b (igalelo ngaxeshanye yezinto ezininzi).

Engenanto OS-1a kuthathelwa ingqalelo zonke iinkcukacha eziyimfuneko ukuze likhuphe le bangene ukusebenza lwesakhiwo njengoko kuyimfuneko ngokomthetho. Xa ingqalelo epheleleyo ezinye iimpawu. Kwimakhishithi 1 kufuneka ukuba ufake iinkcukacha zobhaliso karhulumente kwamalungelo nto. ngezantsi nje lwabonisa ulwazi malunga umyili okanye umakhi.

Icandelo lokuqala 2 wetshati echazwe imihla yokuqala nokuphela zokwakha, ngokutsha, ukulungisa. Le theyibhile esezantsi kwicandelo lesithathu idibanisa iimpawu ubunjani kunye neenkcukacha zamanani, xa isakhiwo ngokutsho sheet idatha into. Idatha aseleyo zizaliswe ifomu analogously esisiseko OS-1.