Accounting-asethi ezingaphathekiyo in accounting. Imizekelo accounting entries

Ipropati, izixhobo kunye asethi ezingaphathekiyo kusebenza njengento ephambili kwinkqubo-mali yenkampani. Ngokunxulumene nale ngxaki engxamisekileyo kakhulu zokusasaza kunye nokulawula ukuhamba kwezi zibonelelo. Emva koko, cinga indlela yobalo-asethi ezingaphathekiyo in accounting.

Overview

Njengoko n. 3 PBU 1/2007,-asethi ezingaphathekiyo abayingxenye yohlobo lweshishini. Lo mqathango eziliqela iimpawu. Ngokukodwa, ii-asethi ezingaphathekiyo zibandakanya izixhobo:

• Abanawo (material wokwenene) isakhiwo ngokwasemzimbeni. Olu phawu ngokwahlula-asethi ezingaphathekiyo lombutho kwezinye iindidi non-current. Xa sele kusetyenzwa ke, oku kuthetha ukuba ukonakala ebonakalayo yeqela resource ukuba akwenzeki. Lo msebenzi osemqoka, ke, kufuna i-inventri zazo ngokomyalelo ezizodwa (imizekelo entries ingxelo ebonisa oku kuya kunikwa ngezantsi)
• Ngaba kukhululwa (ezahlulwe) kwabanye-asethi lweshishini. Ukusetyenziswa kwee-asethi ezingaphathekiyo mazenziwe kule amaqela ezahlukeneyo inkampani, kungakhathaliseki ekuxhatshazweni nezinye izibonelelo. Finance Letter ucacisa ukuba iimpawu eliyintloko esahlula izinto, izenzo ekwenzeni imisebenzi yabo ezizimeleyo kubonelelo lweenkonzo, ukwenziwa kwemisebenzi, imveliso iimpahla okanye inkqubo siyisebenzisa kwinkqubo yolawulo yenkampani.
• Bona bayakwazi ukuzisa ingeniso yenkampani loqoqosho (inzuzo) kwixesha elide. Cacisa oko ngolu hlobo lulandelayo: imisebenzi yolawulo okanye lwemveliso kwenziwa sikhokelo yomsebenzi kwezoshishino xa lilonke. Eyona njongo ephambili yale yokugqibela limi yokufumana inzuzo.
• Akujongwanga ukuba lithengiswe. Kule meko kuyimfuneko ukucacisa ingongoma ebalulekileyo. Le meko ngasentla akuthethi ukuba udidi resource ngasentla ayikwazi lithengiswe. Intetho kule meko ikhutshwa phandle kuphela injongo yokuqala ukuze eli liyithweleyo ngaphandle ukuyilwa okanye nokufunyanwa asethi ezingaphathekiyo - ukuthengiswa kwamanye amaziko ngaphandle ishishini isetyenziswa umthengisi.
• Yenzelwe ukuba zisetyenziswe ekwenziweni yemveliso ngexesha yokwenza imisebenzi nokunika iinkonzo okanye iimfuno zolawulo yenkampani. Kule meko-asethi ezingaphathekiyo kwindawo yokugcina yenziwe ngaphandle abakwenzayo amalungelo awodwa kunye nezinto obunini kushicilelo nokuthengiswa komsebenzi kwisigaba non-nemveliso.
• Ezi nkundla ke zenzelwe ngokufanelekileyo umfanekiso lolu xwebhu. Qinisekisa ubukho iphepha ngqo le asset, ilungelo elikhethekileyo lweshishini kwiziphumo yomsebenzi ophezulu wokuqonda. Njengoko amaxwebhu ukwenza amalungelo awodwa omenzi wechiza, isivumelwano isabelo okanye ukufumana kwesiqinisekiso lokuthengisa kunye nangaphezulu. Kufuneka kuqatshelwe ukuba ukunyanzeliswa kwalo lungiselelo sikhatshwa kukuba ukutshintshwa amalungelo ukusebenzisa izinto ipropathi enomgangatho ophezulu wokuqonda akudingi ubhaliso lwabo.
• Ezifuniweyo zokusetyenziswa ixesha elide. Kulo mzekelo, ibhekisela kwixesha leenyanga ezili-12. okanye oqhelekileyo Umjikelo yokusebenza, ukuba ngaba ixesha elide ngaphezu konyaka. Kwelinye icala, ngokuba le-asethi ezingaphathekiyo ngokufuthi ilungelo lokusebenzisa izinto ezithile ipropathi enomgangatho ophezulu wokuqonda, ukusayinwa kwezivumelwano ixesha ngaphantsi elibekiweyo, loo nto ithathwa bekungalunganga. Kwelinye icala, ngethuba lokuqhuba kwale msebenzi kwenza kube lula ukuba kuthiwe ukuba kudidi kwezibonelelo ezingezizo ngoku. Xa oku umisela inkqubo ukutshintshwa ixabiso elipheleleyo inkcitho-mali ukuze lokuhla asethi ezingaphathekiyo.

Standards kunye nemithetho

PBU 1/2007 okwangoku isebenza ayitshintshanga, nangona h savunywayo. 4 le-Code Civil. Noko ke, ezinye iincwadi Ministry of Finance zibonisa ukuba ezinye msebenzi wenziwa kweli cala. Accounting-asethi ezingaphathekiyo izimali kubandakanya:

• Elithe ngqo ukutshatisa iimfuno kanye ingxelo ngokwemimiselo echaphazelekayo.
• Ukulungiswa kwe data ingxelo yohlalutyo ekuguqulweni ezilindelekileyo imithetho, nto leyo eya yezizathu apha naphaya ngokungqinelana isahlulo sesine i-Code Civil. Oku kungenxa yokuba uxwebhu olutsha, kukho ezahlukene kule mithetho ngaphambili esebenzayo.
• Ilungiselela amaxwebhu, njengoko apho ubhaliso kuya kubakho izinto ezinokuthi zihlelwe, ngokutsho h. 4,-asethi ezingaphathekiyo. Kwindawo yokuqala kuziwa iimfihlakalo industrial, ukujika ekhaliphileyo namhlanje ayenziwanga umthetho.
• Ukulungiselela i-inventri yee-asethi ezingaphathekiyo. Ukongezelela, ngqo ngethuba lenkqubo kufuneka ujonge ukuba amaxwebhu engqina ilungelo icebo elikhankanyiweyo, ubonelelo omtsha Civil Code. Ekuchongeni ukungangqinelani copyright, mvume kunye nezinye izivumelwano angafuna nokubhaliswa kwakhona. Kwangaxeshanye asikwazi ngaphandle ukuba kobhaliso kwakhona ubomi luncedo ziya kutshintshwa. Oku, ezinokuchaphazela ingxelo ngenxa lokuhla asethi ezingaphathekiyo.

iintlobo ze-asethi ezingaphathekiyo

I-asethi ezingaphathekiyo le nkampani kufuneka yabelwe ilungelo elikhethekileyo lokuba:

• software PC, ledatha.
• uyilo Industrial, wayila, impumelelo ukhetho, imodeli eluncedo. Eli lungelo welungelo lomenzi.
• Igama lokuthengisa le ndawo wokwenziwa iimveliso.
• Iinjongo copyright kunye namalungelo anxulumene ukuba izinto akwi kwinkampani.

kufunyenwe-asethi ezingaphathekiyo

Eyona ndlela iqhelekileyo ukungena ingqalelo ngentlawulo. Ngokutsho kumhlathi 6 amalungiselelo ahambelanayo, ixabiso lokuqala asethi ezingaphathekiyo njengoko sum of iindleko eyiyo yokuthenga ngaphandle VAT kunye nezinye ingeniso ukuphinda ifunyanwe, ngaphandle njengoko kucacisiwe kuwiso-mthetho. Njengoko asebenze ebekiweyo neyona:

• Ezo mali ebesele ezihlawulelwe umthengisi ngokungqinelana nemiqathango yesivumelwano assignment kwamalungelo.
• Amasiko neefizi patent, iifizi zobhaliso kunye nezinye iintlawulo ezifanayo eyenziwe ngokunxulumene nokufunyanwa amalungelo.
• Izixa-mali ezihlawulwe kwiinkampani iinkonzo Consulting kunye nolwazi, ezi zinto zinxulumene nokuthengwa asethi ezingaphathekiyo.
• Imivuzo ehlawulwa kumbutho umlamleli, esebenzisa apho into lafumana asethi.
• iirhafu Non-ayibuyiswa.
• Ezinye iindleko ezinxulumene ngqo nokuthengwa asethi ezingaphathekiyo.

Ukuba uhlawula ukuba NMA amagatya ngezavenge okanye intlawulo kuhlehliselwe, iindleko ezizizo ibhalwe kwimali ngokupheleleyo ityala. Iindleko ezongezelelweyo zinyuswa inkqubo yokufumana ii-asethi ezingaphathekiyo. Oku iindleko ukuzisa-asethi ezingaphathekiyo kwi imeko njengempahla. Ezi ziquka, ingakumbi, zibandakanya imivuzo yabasebenzi abasebenza lo msebenzi, notsalo angqinelanayo kukhuseleko loluntu kunye inshorensi, izinto kunye nezinye iindleko. Ukuba kukho iindleko ezongezelelweyo ukwandisa ixabiso asethi ezingaphathekiyo. Njengoko kubonisiwe kwisitanza. 8 PBU 1/2007, indleko eyiyo asethi ezingaphathekiyo musa zibandakanya iindleko jikelele kunye namanye, ngaphandle kwakwiimeko apho ejoliswe ukuthenga ngqo-asethi ezingaphathekiyo.

ukhethekileyo

Ukuhlolwa asethi ezingaphathekiyo, ixabiso okumisiweyo kunye nokuthengwa lwemali amazwe kufuneka senziwe engange. Zibalwe ngokutsha ngomlinganiselo we-Central Bank, leyo isebenza ngexesha intengiselwano ukuze afumane amalungelo empahla ngoku, ulawulo lokusebenza kunye nolawulo lwezoqoqosho. Ngokutsho para. 27 leMigaqo "Accounting of ongabonakaliyo asethi accounting", inkoliseko yenkampani inokuchazwa umahluko phakathi kwexabiso lentengo lweshishini (njengoko mhlaba uthengiweyo ewonke) kunye nexabiso (xa balance) kuzo zonke ukuzibophelela kunye nezibonelelo zayo. elibi ibonwa isaphulelo elinikwe kumthengi, xa kungekho into yokuba abathengi abathembekileyo, umgangatho olufanelekileyo, ukuthengiswa kunye nezakhono zorhwebo, ngamava anawo ulawulo, uqhagamshelo ishishini, abasebenzi abafanelekileyo kwaye njalo njalo., Ke libalwe njengoko ingeniso ezayo. Kwi-Code Tax, akukho ulawulo ekhethekileyo ingxelo ukuba amatyala asethi ezifunyenwe nokufunyanwa nkampani. Xa Ileta kwi-Ofisi yoMphathiswa wezeMali, nakuba kunjalo, ingcaciso. Ithi ukuba isinyanzelo uthengelwe mazibalwe intsalela eli xabiso, kunye negama elibi, ukukhonza njenge ingeniso lomthengi - kwixesha apho, enyanisweni, wathabatha ukuthenga.

nkqubo yogcino

neemfuno zalo bokuceba zilawulwa yi yiMimiselo. Umisela iziseko ukubunjwa (ukugwetyelwa nokukhetha), kwakunye nemigaqo-disclosure (disclosure notes) accounting iinkampani ukusebenza amaqumrhu asemthethweni, ngokomthetho. Ngaphandle amaziko mali kunye neenkampani ngetyala. Umgaqo-nkqubo yobalo yenkampani kukubonelela ngeendlela eseleyo. Ngokutsho ibango 12 of kuyo .:

• Iindlela zokuhlola oovimba imveliso, umba impahla iimveliso engagqitywanga wabuphelisa.
• Iindlela lokuhla eziphathekayo, ii-asethi ezingaphathekiyo kunye nempahla ezisisigxina.
• Iindlela ukwenzela ukuqaphela ingeniso evela ngeenkonzo, ekuthengisweni kweempahla, ukwenziwa komsebenzi.

Ngokubanzi, oku kuquka nayiphi na iindlela nokuba ziyangqinelana kumhlathi 11. Ukuba ngexesha ingxelo kukho ukungaqiniseki kakhulu malunga iimeko kunye neziganeko, into leyo enokuthi nayo ukubiza umbuzo ekusetyenzisweni kweli inkxalabo ukuya kwimveliso, inkampani iya kubonisa kuyo kwaye uchaze ngokucacileyo oko kungenxa. Ngokusekelwe kule ngasentla, singatsho ukuba le nkampani kukuba kwi Ukuqulunqwa komgaqo-nkqubo kufuneka aveze iindlela of accounting ukuba abe negalelo elibonakalayo uvavanyo kunye nabantu kwezigqibo koko abanomdla accounting. Njengoko zijongwa hlobo, ngaphandle ulwazi lokusebenzisa ongayi kuba uhlalutyo ethembekileyo imeko yemali, kuvunyelwa ukusetyenziswa kwale mali okanye ukusebenza nkampani.

Imizekelo accounting entries

Kukho imiyalelo ezikhethekileyo ukugcina izinto lwengeniso kunye nenkcitho-mali lweshishini. Ngokutsho kwakhe, xa ebhalela kuzinto-asethi ezingaphathekiyo ixabiso kuncitshiswa umlinganiselo ukuphelwa lixabiso ukuba bazenzela ixesha yokusebenza, ukuba zithathelwe ingqalelo kwi MF. 05. iyayichaphazela njani oku? Le imbalelwano irekhodwa kwi-mboleko, "ii-asethi ezingaphathekiyo" (ungadlulanga owe-04) kunye debit. 05. Ixabiso ntsalela -asethi umhlala engabambekiyo zitsalwe cq ngetyala. 04 kwi alo debit. 91 "Enye ingeniso kunye nenkcitho". Intsalela ye-akhawunti yokugqibela ibekwe nyanga nganye yi iikhredithi kunye debhithi ezifanayo. It zisuswa kwi subaccount 9 "Intsalela ezinye iindleko kunye nengeniso" kwi MF. 99 - "The iilahleko kunye neengeniso."

Ubomi olunoluncedo

Amkelwe accounting-asethi ezingaphathekiyo ukucwangcisa ixesha lomsebenzi. Ekupheleni kweli thuba,-asethi ezingaphathekiyo kufuneka zacinywa. Le njongo kuphunyezwa ngokusekelwe eso senzo, nto leyo wenziwe umsebenzi okhethekileyo. nokubunjwa kwayo kugqiba intloko nkampani. Ukungqinelana nalo Mthetho, evunywe yi yintloko kwishishini, injongo ka-asethi ezingaphathekiyo etsalwa kwi-akhawunti. Le ikhadi irekhodi. Ukwehla-asethi ezingaphathekiyo nangaso ukususela kusuku lokuqala enyangeni leyo, esiza kuyo, ngexesha apho intlawulo epheleleyo ixabiso le-asethi engaphathekiyo iye yenziwa. Le nkampani cingela ongumnini-asethi ezingaphathekiyo, ixabiso lokuqala ngu 18.000 p. (Ngaphandle VAT). ixesha layo ukusebenza ngokulinganiselwa kwakhe kwiminyaka emihlanu kwaye iphela ngoDisemba. iindleko Ukwehla ethe ngethuba ukusetyenziswa, kuya kuba-30 ngoNovemba 17, 700 r. NgoDisemba, inkampani kufuneka enze iirekhodi ezithile njengoko asethi ezingaphathekiyo zisebenza. Iingcingo zombane kufuneka ezinjalo.

Bhala-off-asethi ezingaphathekiyo

imisebenzi Le nkampani zezi meko kakhulu rhoqo apho, ngenxa yezizathu ezahlukeneyo asethi ezingaphathekiyo ukuba angakulungeli ukusetyenziswa ngakumbi. Kulo mzekelo, ukurhoxiswa yenziwa. Lo mcimbi ububanjelwe ngokungqinelana noMthetho, nto leyo yakhiwe yiKomishoni wamkelwa ngabaphathi yenkampani. Olu xwebhu kufuneka icacise:

• Ixabiso lokuqala ye-asethi engaphathekiyo ukuba lilahlwe.
• ixabiso lentsalela kwesi sifundo.
• imali Ukwehla ethe ngexesha lokusebenza.
• Izizathu, ngokungqinelana ne apho bhala-phantsi kunye nezinye iinkcukacha.

Act evunywe ulawulo, ikhutshelwa kwisebe accounting yenkampani. Kukho inqaku ukuba NMA lwapheliswa, yaye zenziwa kwingxelo efanelekileyo. Kunye ne-asethi ayacinywa wamwisela ukuba ukwehla kwexabiso layo ixesha yokusebenza. Yaphela NMA akakwazi inxaxheba kwinkqubo imveliso ingeniso. Ufumano lwento kubonakala kulandela.

Ukunciphisa ingeniso kuqoqosho lweshishini ngentengiso-asethi engaphathekiyo uthathwa ukuba iqukuqele. Imiselwe ukuba ibe n. 2 Regulations. Ngelo xesha, njengoko kwisitanza. 11 lwexwebhu elifanayo, iindleko ezo ezayanyaniswa nokulahlwa, intengiso kunye nezinye ubhale inkunkuma kuthetha iindleko zokusebenza ngaphandle kwemali, ziyaqwalaselwa.

deed of isipho

Ebudeni eqhelekileyo yoshishino inkampani ukuze inikele i-asethi engaphathekiyo. Oku zabuya deed izipho. Ngokutsho Art. 423 of the transfer Civil Code ithathwa ukulwa ukuba iqela ngokubonelela ukuba nasiphi na isifundo akafumani intlawulo kuye okanye njenge. In Art. 574, n. 2 C., kufunyaniswe ukuba, Ukuba lowo wayingcwalisayo uthe enza jur. umntu, kwaye indleko ukudluliswa ngaphezu amaxesha 5 intlawulo yenyanga ubuncinane eyi-yabasebenzi, isivumelwano umnikelo kuphothulwe ngencwadi ebhaliweyo. Kulo mzekelo, ukudluliselwa ukulwa akuvumelekanga phakathi iinkampani zorhwebo (ngaphandle izipho njengesiqhelo, ixabiso apho engekho ngaphezulu kwe-wemivuzo lusekiwe).