Mlandu chuma chosaoneka ndi maso pa mlandu. Zitsanzo mlandu zolemba

Katundu, zida ndi chuma chosaoneka ndi maso zinthu monga mfundo za chuma za kampani. Mogwirizana ndi vutoli mwamsanga kwambiri yogawa ndi ulamuliro wa kayendedwe ka chuma. Yotsatirayi, ganizirani mmene kulongosola za chuma chosaoneka ndi maso pa mlandu.

mwachidule

Monga N lapansi. 3 PBU 1/2007, katundu chosaoneka ndi maso ndi gawo la ogwira ntchito. gulu angapo mbali. Makamaka, chuma chosaoneka ndi maso monga chuma:

• Iwo alibe thupi (chuma chenicheni) kapangidwe. Mbali imeneyi chimasiyanitsa chuma chosaoneka ndi maso ya gulu kuchokera magulu ena omwe si panopa. Kunena zoona, izi zikutanthauza kuti kuwonongeka thupi la gulu gwero si zotheka. Mbali imeneyi, nayenso amafuna mndandanda wa iwo ndi kuti wapadera (zitsanzo za zolemba mlandu kusonyeza uno udzaperekedwa pansipa)
• Kodi adzamasulidwa (anapambulwa) kuchokera chuma lina la kumalo a ntchito. Kugwiritsa ntchito chuma chosaoneka ndi maso angathe kuchitidwa mu magulu osiyana a kampani, mosasamala kanthu za masuku pamutu wa zinthu zina. Finance Letter limamveketsa kuti khalidwe waukulu umene umawalekanitsa zinthu Machitidwe ntchito yawo wodzilamulira mu makonzedwe a misonkhano, chilango cha ntchito, kupanga katundu kapena m'kati kuwagwiritsa ntchito dongosolo kampani ulamuliro.
• Iwo angathe kubweretsa kampani phindu chuma (phindu) mpaka kalekale. Tafotokozani izi motere: kasamalidwe kapena kupanga zinthu ikuchitika mu chimango cha ntchito entrepreneurial wonse. Cholinga cha yotsirizira amaima apeze phindu.
• Sinafike resold. Pankhaniyi m'pofunika kuti anthu amvetse mfundo yofunika kwambiri. The chochitika pamwamba sizikutanthauza kuti pamwamba gwero gulu sangathe resold. Kulankhula mu nkhani iyi ikuchitika kokha cholinga choyambirira chimene akuchita mapangidwe kapena kupeza chuma chosaoneka ndi maso - zogulitsa kwa mabungwe ena popanda malonda ntchito ndi wogulitsa malondayo.
• Zokha ntchito kupanga mankhwala mu njira kuphedwa ntchito ndi otembenuza a misonkhano kapena zosowa za kasamalidwe kampani. Mu nkhani ya chuma chosaoneka ndi maso pa mlandu ikuchitika popanda kuchita nawo ufulu yekha ndi ozindikira zinthu chuma cha dera sanali zipatso.
• Iwo moyenera cholinga fano kwa bukuli. Tsimikizani kuli pepala mwachindunji amtengo, ndi bwino wokwanira kumalo a ntchito pa zotsatira za ntchito aluntha. Monga zikalata akhoza kuchita eni luso, mgwirizano wa ntchito kapena kupeza kalata chizindikiro ndi zambiri. Tikumbukenso kuti Kukwanilitsa mphatso imeneyi limodzi ndi chakuti kulanda ufulu ntchito aluntha katundu zinthu kwenikweni zimafunikira kulembetsa awo.
• Kuthi ntchito kwa nthawi yaitali. Mu nkhani iyi, limatchula nthawi ya miyezi yoposa 12. kapena yachibadwa opaleshoni adzizungulira, ngati ndi yaitali kuposa chaka. Pa dzanja limodzi, chifukwa chuma chosaoneka ndi maso zimakhala bwino kugwiritsa ntchito zinthu zina nzeru katundu, kusaina zimenezi kwa zaka zosakwana mwachindunji, amaona zosayenera. Komano, nthawi ya opaleshoni limachititsa kukhulupirira kuti gulu chuma sanali panopa. Ndi ichinso amakhazikitsa ndondomeko kulanda phindu okwana ndalama ndi mlandu depreciation wa chuma chosaoneka ndi maso.

Mfundo ndi malamulo

PBU 1/2007 panopa ukugwira zikutsatiridwa, ngakhale H Analeredwa. 4 Civil Code. Komabe, makalata ena Ministry of Finance zimasonyeza kuti anthu ena ntchito ikuchitika umenewu. Mlandu chuma chosaoneka ndi maso pa mlandu zikuphatikizapo:

• Kukhazikitsa ndendende zikufanana ndi zofunika zenizeni malipoti malamulo applicable.
• Kukonzekera kwa deta mawunikidwe mlandu kwa kusintha sikhala malamulo, umene mwina kusintha malinga ndi mbali yachinayi ya Civil Code. Ichi ndi chifukwa chakuti chikalata watsopano, pali kusiyana lofunika malamulo kale ntchito.
• Kukonzekera zolembedwa, chimene adula adzakhala zinthu amene akhoza wachinsinsi, malinga h. 4, katundu chosaoneka ndi maso. Mu malo oyamba zifika zinsinsi mafakitale, ndi zolowa imene ngati lero si zinakhazikitsa malamulo.
• Kukonzekera mndandanda wa katundu chosaoneka ndi maso. Komanso, mwachindunji pa ndondomeko ayenera fufuzani zikalata likutsimikizira ufulu gwero yeniyeni, watsopano Civil Code riziki. Kudziwa kusiyana zokopela pulogalamuyo ndipo mapangano zina kungafune kukonzanso kulembetsa. Pa nthawi yomweyo sitingathe kukusalani kuti kukonzanso chonse cha moyo zothandiza tidzasandulika. Zimenezi, zingakhudze mlandu depreciation wa chuma chosaoneka ndi maso.

mitundu ya chuma chosaoneka ndi maso

The chuma chosaoneka ndi maso a kampani ayenera kupatsidwa ufulu wonse kwa:

• PC mapulogalamu, Nawonso achichepere.
• Industrial kamangidwe, Kutulukira, zikayenda bwino kusankha, zofunikira chitsanzo. Ufulu umenewu ndi mwini luso.
• Chizindikiro dzina la malo kupanga mankhwala.
• Zinthu kukopera ndi ufulu zokhudzana ndi zinthu za thupi kampaniyo.

chiphaso cha chuma chosaoneka ndi maso

Ambiri njira chotenga kuganiziridwa kuti amalipiritsa. Malinga ndi ndime 6 la chakudya chogwirizana, phindu choyambirira cha chuma chosaoneka ndi maso udzakhazikitsidwe pamene Uwerenge ndalama leni kugula popanda VAT ndi ndalama zina recoverable, koma monga akufotokozera malamulo. Monga mmene zinthu monga ndalama leni:

• Mlingo linaperekedwa kwa wogulitsa malinga ndi mfundo za mgwirizano wa ntchito ufulu.
• Miyambo ndi malipiro setifiketi, zolipirira ndi zina malipiro ofanana anapanga mogwirizana ndi kupeza ufulu.
• Ndalama operekedwa ndi makampani kuti kufunsira ndi mfundo misonkhano, amene kugwirizana ndi kugula katundu chosaoneka ndi maso.
• Malipilo analipira gulu m'khalapakati, njira imene chinthu analandira kalembera wa.
• Non-refundable misonkho.
• ndalama zina mwachindunji zokhudzana ndi kugula katundu chosaoneka ndi maso.

Ngati inu kulipira NMA Akumakambirananso pang'onopang'ono kapena malipiro mtsogolo, ndalama kwenikweni analembedwa kuchuluka zonse za ngongoleyo. zina ndalama akhoza anakhumudwitsa m'kati kupeza chuma chosaoneka ndi maso. Izi mtengo wa kubweretsa chuma chosaoneka ndi maso mu chikhalidwe exploitable. Zikuphatikizapo, makamaka kuyikapo Malipilo a antchito ntchito ntchito imeneyi, amachotsera m'malo mwa zotchinjiriza moyo inshuwalansi, chuma ndi ndalama zina. Ngati pali zina ndalama kuonjezera ndalama za chuma chosaoneka ndi maso. Malinga Para. 8 PBU 1/2007, mtengo enieni katundu chosaoneka ndi maso sakuphatikizapo onse ndi zina ndalama, koma pa nthawi imene iwo akuuzidwa kuti kugula mwachindunji chuma chosaoneka ndi maso.

amafuna wapadera

Kufufuza chuma chosaoneka ndi maso, mtengo wa zimene anatsimikiza ndi kugula ndalama zakunja ayenera kukhala mu rubles. Recalculated pa mlingo wa Bank ku Central, amene umagwira ntchito pa nthawi ya ndikupeleka kupeza chuma pakali pano, kasamalidwe ntchito ndi mayendetsedwe a zachuma. Malinga Para. 27 ya Malamulo "Malawi a chosaoneka ndi maso katundu mlandu", amakondwera wa kampani akhoza amatanthauziridwa kuti kusiyana pakati pa mtengo wogulira ogwira ntchito (monga chuma anagula wonse) ndi mtengo (pa bwino) cha kudzipereka zake zonse ndi chuma. mbiri zoipa kuoneka ngati kuchotsera mwapatsidwa mwayi wogula, pakalibe chinthu chokhala makasitomala okhulupirika, yoyenera quality, malonda ndi luso malonda, zinachitikira kasamalidwe, kugwirizana malonda, ogwira ntchito oyenera ndi zina zotero. Ndipo udzayesedwa kwa ndalama akubwera nthawi. Mu Tax Code, palibe ulamuliro wapadera mlandu ngongole ndi chuma akamagwira kupeza kampaniyo. Mu Letter ku Unduna wa Zachuma Komabe, malongosoledwe. Akuti udindo kukopedwa ndi nkhani mu muyezo wa mtengo uwu, ndi mbiri zoipa, ndipo akutumikira monga ndalama wogula - mu nthawi imene zoona, anatenga kugula.

ndondomeko mlandu

mfundo zake drafting ali ndi malamulo a Malamulo. Iwo akufotokoza ndizosowa mapangidwe (kulungamitsidwa ndi kusankha), komanso ndondomeko Kuwulura (Kuwulura) mlandu wa makampani kumachita monga mabungwe alamulo, malinga ndi malamulo. Kuchotserapo ndi bajeti ya mabungwe ndi makampani ngongole. Kulongosola malamulo a kampani ndi kupereka njira ya bwino. Malinga amanena 12 kuti .:

• Njira poona nkhokwe ya kupanga katundu nkhani ya mankhwala yosatha ndi kuimaliza.
• Njira depreciation chuma, katundu chosaoneka ndi maso ndi chuma lokhazikika.
• Njira kuzindikira ndalama ku ntchito, kugulitsa katundu, ntchito ya ntchito.

Ambiri zimenezi njira iliyonse zogwirizana ndi ndime 11 ya. Ngati pa nthawi ya malipoti akukayikira ndithu za zinthu zochitika zimene Zikatero, kutcha mu funso applicability wa nkhawa kupita kupanga, kampani adzakhala akusonyeza pa izo ndi kufotokoza bwino zimene ndi chifukwa. Kuchokera pa zimene takambiranazi, tikhoza kunena kuti kampani ndi mu mapangidwe ndondomeko ayenera kuulula njira mlandu yoyipa kwambiri pa ziyenera ndipo wotsatira zopangira zisankho anthu chidwi mlandu. Pamene anazindikira zimenezi popanda chidziwitso cha ntchito zomwe sangakhale kusanthula odalirika malo chuma, kayendedwe ka ndalama kapena ntchito wa kampani.

Zitsanzo mlandu zolemba

Pali malangizo apadera kusunga zinthu ndalama zolowa ndi bajeti ya kumalo a ntchito. Malinga ndi iye, pamene kusayembekeza zinthu za chuma chosaoneka ndi maso mtengo yafupika ndi kuchuluka kwa depreciation kuti accrued pa nthawi ya ntchito, ngati n'komwe pa MF. 05. Kodi zimenezi zimakhudza bwanji? m'makalata Izi zalembedwa pa ngongole ndi, "chosaoneka ndi maso Katundu" (by 04) ndi madebiti. 05. Phindu yotsalira ya anapuma chuma chosaoneka ndi maso ndi deducted ku ngongole cq. 04 mu MF madebiti. 91 "Other ndalama ndi ndalama". The bwino nkhani yomaliza ndikuika mwezi ndi zofanana Kuyamikira ndi debits. Iwo deducted ku subaccount 9 "The bwino ndalama zina komanso ndalama" pa MF. 99 - "The zomvetsa ndi phindu."

The moyo zothandiza

Amavomerezedwa mlandu wa chuma chosaoneka ndi maso anapereka nthawi ya opaleshoni. Kumapeto kwa nthawi ino, katundu chosaoneka ndi maso akadalembedwa kutali. cholinga zimatheka pamaziko a kuchitako, womwe wapangidwa ndi ntchito yapadera. kapangidwe kake Mzimuyo mutu wa kampani. Malinga ndi mchitidwewo, ovomerezedwa ndi mutu wa kumalo a ntchito, chinthu chuma chosaoneka ndi maso ndi deducted pa nkhani. Izi ndi khadi umboni. Depreciation wa chuma chosaoneka ndi maso ndi kutsazikana ku tsiku loyamba la mweziwo, atafika, imene alipire zonse za mtengo wa kalembera chosaoneka ndi maso yakhala ikuchitidwa. kampaniyo, kuganiza mwini chuma chosaoneka ndi maso, mtengo oyambirira 18,000 p. (Osawerengela VAT). nyengo ntchito yake pa zaka zisanu ndipo itha December. ndalama Depreciation accrued m'nthawi ya ntchito, adzakhala 30 November 17 700 r Mukhoza. Mu December, kampani ayenera kupanga malekodi zina monga chuma chosaoneka ndi maso ntchito. Kulumikizana ayenera kukhala chonchi.

Lemba-kuchokera kwa chuma chosaoneka ndi maso

ntchito kampani kawirikawiri ndithu zinthu kumene, pa zifukwa zosiyanasiyana chuma chosaoneka ndi maso kukhala zosafunika ntchito zina. Pankhaniyi, Kulipira ikuchitika. mwambo umenewu umachitika mogwirizana ndi mchitidwewo, amene analemba ndi Commission ndi ovomerezedwa ndi kasamalidwe kampani. Mpukutuwu ayenera mwachindunji:

• Mtengo koyamba anali wofunika chosaoneka ndi maso kulembedwa kutali.
• mtengo yotsalira ya nkhaniyo.
• Depreciation kuchuluka accrued pa ntchito.
• The zifukwa, malinga ndi zimene lemba-pansi ndi zina.

Act ovomerezedwa ndi kasamalidwe, ndi kunditumiza ku dipatimenti mlandu wa kampani. Pali cholembedwa kuti NMA kunatha, ndipo zimapangidwa ndi umboniwo zogwirizana. Pamodzi ndi katundu wa zinalembedwa kutali ndi mlandu zake nthawi opaleshoni depreciation kuchuluka. Unusable NMA akhoza nawo ndondomeko yopanga ndi kupanga ndalama. Kubwezeretsa anasonyeza motere.

Kuchepetsa ndalama chuma ogwira ntchito pa kutaya anali wofunika chosaoneka ndi maso imatengedwa kuyenda. Iwo anayamba N. 2 Malamulo. Pa nthawi yomweyo, monga Para. 11 chikalata chomwecho, ndalama kuti imakhudzana ndi, malonda ndi zina utalembedwa-offs nazo zikutanthauza ndalama zina kuposa ndalama, amaonedwa opaleshoni.

Chipangano cha mphatso

Mu njira yachibadwa ya malonda kampani mungathe kuti aperekepo anali wofunika chosaoneka ndi maso. Izi anali wasenza macitidwe a mphatso. Malinga Art. 423 wa kutengerapo Civil Code imatengedwa zosadziwika ngati chipani popereka nkhani ina iliyonse salandira malipiro kwa iye kapena kuti wofunika kuganizira. Mu Art. 574, N. 2 GC, chinapezeka kuti, ngati woperekayo amachita jur. munthu, ndipo mtengo wa HIV ndi maulendo oposa 5 osachepera pamwezi malipiro a ntchito, zoperekazo mgwirizanowo uli kutha kulemba. Pankhaniyi, kulanda zosadziwika ndikoletsedwa pakati makampani malonda (popanda mphatso mwachizolowezi, mtengo umene sapambana malipiro anakhazikitsa osachepera).