Ibe - ntoni na? Isibonelelo izinto ixabiso eliphantsi

Accounting ukuze ezisezantsi ixabiso banxibe izinto (ibe) - uhlobo ebaluleke kakhulu accounting. Kwimisebenzi yayo, akukho inkampani ngaphandle isenzeko utshilo. Kweli nqaku siza kuzama ukunika kangangoko impendulo kunokwenzeka epheleleyo eneenkcukacha lo mbuzo: "? Ibe - yintoni"

A bit mbono

Nayiphi na inkampani othenga kwaye isebenzisa emininzi imveliso leyo akukho sezandleni-asethi ezisisigxina. Nantsi into yabo accounting kwaye kuthiwa banxibe izinto zexabiso elincinane. Ukwenza kucace ngakumbi, siya kuthi ngento, enyanisweni, busengozini.

Oko kunganxulunyaniswa ibe

Enyanisweni, izinto ixabiso eliphantsi - le ndlela yabasebenzi, kodwa iindleko zabo iqukiwe oovimba lweshishini. Umgaqo olusisiseko nokonyulwa izixhobo ezithile, izixhobo njalo njalo. D. ibe yeyona inkcazo yobomi zayo zokusebenza, kwakunye ixabiso lokuqala.

Khumbula ukuba phakathi ibe ukuya inxalenye ezi uluhlu umbutho wakhe inkonzo - lungaphantsi konyaka omnye, lo gama ixabiso labo yintw (ukuba banxibe).

Enye Umgaqo ukuhlelwa kwempahla kweli qela lo nelona qondo liphezulu ixabiso banxibe izinto eziphantsi-grade. Yaba yena egqibayo enoba zibhekisela asethi ezisisigxina okanye nje yenu. Ngoko, iindleko ibe - kwingongoma ebalulekileyo.

Ukusebenzisa inkcazelo efana ixabiso eliphantsi banxibe izinto ezi ziquka iimpahla zokunxiba, izihlangu, izixhobo ofisi, neempahla, nendlu kunye izinto, njalo njalo Enoba ubomi luncedo ukusetyenziswa kunye neendleko, kwi ibe Group nayo iquka izixhobo ezizodwa, izixhobo nezinto ekujoliswe kancane eziyimfuneko imveliso ..; iindawo indawo kwezixhobo; izixhobo zokuloba; chainsaw.

Kuba MB-izinto awukwazi kuthwalwa oomatshini zezolimo kunye nezixhobo, izixhobo zokwakha kunye nezixhobo, umsebenzi uhlobo imfuyo. Konke oku zibandakanyiwe kwi -asethi ezisisigxina nokuba imiqathango yenkonzo kunye nexabiso.

A incinane

Imali kwi ukufumana izinto ezithile, musa negalelo njengenkcitho. Ezi zinto zingasetyenziswa ixesha elide, kwaye ube ukusetyenziswa ngexesha elinye. Kwimeko yokuqala sithetha asethi ezisisigxina. Kodwa yesibini - yokuxoxisana. Kunye neendleko zibonakaliswa ngexesha lomhlala-phantsi. Ngoko ke sicinga kwaye ucinge accountants. Kodwa ngenkulungwane yokugqibela, iingcali kule nkalo ziye kufika isigqibo esibalulekileyo: izinto ukuba iminyaka emininzi ubudala yaye kwangaxeshanye abe ngendleko ephantsi kakhulu, kunzima ukuba bakuzibalela asethi njengoko kulungisiwe. Ngenxa yokuba oogxa bethu wagqiba kwelokuba asuse kwezi ndidi wathi inxalenye ethile izinto. Baye ngokuba kancinane Ixabiso banxibe izinto (ibe) kwaye zifakiwe kwii-asethi zangoku.

Iikhrayitheriya Ulwahlulo impahla BMP

Igama eli gama liye siseko ezimbini: ngexabiso encinane kunye nobomi inkonzo - bafake ngokukhawuleza. Isibaluli yaba umda valorem nobomi. Nciphisa ixesha ukutshintsha amaxesha ngamaxesha. Kodwa ubomi njalo ngonyaka omnye. Ngoko ke, kwakubekwe, ingaba zonke ezine iinketho ezifunyenwe ngokubhekiselela zinto sicinga zigaba:

1. Isifundo imali ixabisa ngaphantsi kwe kumda, kodwa liqhutywa ngaphezu konyaka omnye.
2. Into ixabisa ngaphantsi kumda, kodwa ngaphantsi konyaka.
3. Lo mbandela ubaluleke ngaphezu kumda, ziinyanga ezili-12.
4. Injongosenzi ixabisa ngaphantsi kumda, yaye ngaphantsi konyaka.

Ngaphambili, kuphela iqela yesine kufuneka kwaziwe ukuba ivele ngenxa yenu, wambiza zokuqhuba. Ekuqaleni bekucingelwa ukuba iqela lokuqala, lesibini nelesithathu ziza kuchazwa asethi ezisisigxina. Kodwa practice, abantu lakhumbula umda ixabiso khohlwa ngexesha lenkonzo. Ngaloo ibe ube iqela elizimeleyo. Lonke isebe amaziko abazibandakanya yophando izinto zexabiso eliphantsi.

Indlela ukusebenza kunye yenu. Bempilo vs practice

Practice liqulunqe iinketho ezininzi:

1. ukungena iincwadi kwaye ocande izinto ukusebenza ngokuncama 12 "elisezantsi ixabiso-banxibe izinto." Baye zabanjwa ngendleko asethi. Yaye ekupheleni kwenyanga nganye yinkcitho 1/12 yentengo. ubomi E. kweenkonzo ibe ngaphezu konyaka, kodwa iindleko izixhobo, okanye, yithini, inventri qwaba ngaphezu kweenyanga ezili-12.

2. Xa kuziswa ziko kwabalelwa nangoko banxibe ka-50%. Kwaye i-50% - ngeli xesha umhlala-phantsi wakhe.

Le ndlela yesibini ezisetyenzisiweyo, kakade, ngaphezulu. Waba lula ngakumbi ukuba accountant. Ngaphandle, i yokuqala kuneengxaki zako. Ngenyanga lokuthenga lomncono eyabakho yonke ixabiso into, kwaye akukho ngqiqweni ukwandisa iingeniso kule nyanga. Emva koko, Kakade ke, ukwehla iyunifom kwanciphisa iinzuzo lamathuba accounting elandelayo, kodwa akazange echanekileyo ngokupheleleyo. Ukusuka apho umbono lwenzululwazi, zombini iinketho abafezekanga.

Kwakukho nesinye ekudaleni ngenxa yenu. Kukho izinto ezinjalo, ixabiso apho esezantsi. ezimali abasenkonzweni waphikelela ukuba ezi zinto zaye zacinywa ngoko nangoko ukuba iindleko ezikhoyo. Ngoko Awudingi zokuthotywa lokuyimfihlo. elula kakhulu, akunjalo na? Kodwa mbono baneentloni gqitha loo ndlela. Nakuba kunjalo, isiphumo ityala izimvo zabo ikakhulukazi abachaphazelekayo. Practice kububulumko, kuba zonke zanciphisa inzuzo kwishishini ngenyanga yentengo, yaye ngaloo ndlela lula umsebenzi accountants.

Kamva siye sagqiba ukucima yenu, kodwa oku akuthethi ukusombulula le ngxaki. konke oku Kodwa - usuku izolo. izinto Namhlanje, ixabiso eliphantsi isekhona, kunye iirekhodi zabo zigcinwa. Malunga nendlela oku kusenzeka, kwaye oko kuya kuxoxwa ngakumbi. Ngoko ke, lo yenu; yintoni na nokuba yintoni na odla?

Ukusebenza PBU 5/98

Isibonelelo izinto ixabiso eliphantsi lwenziwa phantsi kwemiqathango ka-Accounting PBU 5/98 ( "Accounting ukuze uluhlu"). Umjikelo wobomi ukuguga izinto ezisezantsi-igreyidi nezigaba ezithathu: entry, ukusebenza kunye nokuchithwa. Ngako oko, ezifana ingxelo cell amanyathelo of:

• irisithi;
• kunikezelo yenu;
• okudlulisela ukusebenza;
• bafake;
• yomzila yenu.

Iinketho lokuqala nelesibini zenziwe yi umzekeliso ngokomyalelo -akhawunti izinto. Kodwa ibe kwi ukusebenza uneempawu zawo, nto leyo zibangelwa lokukhetha uhlobo accounting nokubhalo zibekho.

Elisezantsi ixabiso-izinto, ixabiso apho ngaphakathi 1/20 komda esekwe ukuba iyunithi eqhelekileyo, ukubhala off iindleko zokuvelisa njengoko beza ukusebenza. Kuba ixabiso BMP ngaphezu 1/20 le ubuncinane yamkelwe depreciate lusekiwe. Kuvamise ezi ndlela zilandelayo: izinga lenzala, kisekiyo yomgama ukuba umthamo kwimveliso. Chaza ukuba yintoni na.

Xa usebenzisa indlela yomgama imilinganiselo Intlawulo yokwala, ngokusekelwe eliqikelelwayo ubomi luncedo le yenu. Nenzala indlela ukuphelwa lixabiso esetyenziswa yi enye ngeendlela ezimbini:-mali wokosuleleka 100% kwi ukusebenza okanye isixa-mali ka-50% yexabiso unikezelo ukusuka yokugcina ukusetyenziswa, kwaye i-50% - on kulahlwa. Uhlala ukusuka bhala-off le ibe (aseti eziphathekayo) accounted for ngexabiso lentengiso ngosuku bhala-off kwaye kubhalwa phantsi umphumo zemali (DT 10, CT 80).

Ukuze ufumane inkcazelo engakumbi malunga akhawunti: amanqwanqwa, iimpawu, bokuqonda

Zonke inkampani igcina iirekhodi yenu. oku kwenzeka njani practice? I algorithm ilula:

1. umbutho Accounting zifika impahla.

2. Ivelela ukhuseleko.

3. Imisa ixabiso banxibe izinto eziphantsi-grade.

4. ukusebenza ukulawula ixesha.

5. Uyawususa ibe zonakele.

Ukususela ngo-2014 xa betshintsha izinto ukusebenza banxibe BMP oya ukuba lonke ixabiso kunye nesiqingatha thabatha residual. Amasalela-50% utyholwa sele xa Ukutsalwa. Xa transfer of ephantsi ixabiso impahla enxibe ukusetyenziswa fix kwabo abantu ngokwezinto uxanduva. Emva koko ke nika amanani inventri, leyo lula inventri. Kwinqanaba lokugqibela kwenza ukurhoxiswa isenzo (yokuzaliswa isampuli cm. Ngezantsi) ibe.

Ezi zinto kufuneka ukuba ukhumbule ukuba licime (kunye nomntu eziphathekayo unoxanduva). Enterprise ngokuzimeleyo ukumisela imida yeendleko ngenxa yenu. Kuthetha ntoni oku? Inzuzo epheleleyo. Ngenxa kudidi wathi, enyanisweni, ezisisigxina asethi. Ibe uyasebenza bangenele banxibe yokuziphatha ngokwasemzimbeni kunye iinyembezi, iindleko ezizinzileyo asethi umenshaetsya. Kwiphepha lomncono ke phezu ixabiso lentsalela, apho ukhona umahluko phakathi ixabiso lokuqala kunye ubungakanani ukuphelwa lixabiso kangangexesha elithile. Iindleko yokuqala ibe yaye zibandakanya iindleko zokuthenga yabo.

Ukwehla ubhale-ezinalo

Ukwehla ibe - yinxalenye iindleko zemveliso. Depreciate entweni ngamnye,-asethi ezisisigxina, kunzima. Ngenxa yokuba ukhethe enye ngeendlela ezimbini ibe accounting (yintoni na - siye zipeyintwe ngokweenkcukacha ngasentla), ngokungqinelana nemigaqo-nkqubo yobalo yenkampani. Kukho isenzo eyodwa yokubhala off. Isampulu uxwebhu enjalo thaca ifoto ngezantsi, kuya kunceda akhawunti Orient abo basandula kuqalisa kulo mbandela.

Amaxesha amaninzi ibe esikhutshwe ukusetyenziswa, ngoko nangoko zitsalwa: debit akhawunti 20, 23, 26, 25, 31, 43 Okanye DT 29, 08, 88, 81, 96. I-akhawunti yetyala-12, ukuya sub-1.

ukuba ingxelo akhawunti ibe

Ukuba ingxelo ibe banxibe intshukumo usebenzisa akhawunti ezahlukeneyo: .. 13, 12, 15, 16, 48 ... Yonke imisebenzi enxulumene kokufumana le ibe - ziyafana kwi-akhawunti izinto, oko kukuthi, sebenzisa 15, imali-16. Emva koko, zonke iintengiselwano abhalwe kwi pre-DT15. Okulandelayo uyeza 16 lunokusolwa ibe akhawunti.

izinto ezineziphene ziqhutywa ngayo isenzo yokulahla.

Kaloku, siye sahlolisisa into enjalo njengoko yenu: oko kukuthi, indlela izinto kwengxelo kolu didi ukurhoxiswa. Kuyathenjwa ukuba ixesha elichithwa eziphathekayo ongenakuwelwa ilize ngenxa ufunda.