Accounting. Ukwehla. Iindlela sokubala ukuphelwa lixabiso

Ukwehla - ukuncitshiswa kakuhle indleko yokuqala inkqubo yokusebenza ngexesha ubomi nkonzo. Le ipropati uphawu ukuguga, umbutho ngokupheleleyo-owned, ngokwemiqathango imali. Enye manqanaba angundoqo-asethi ezisisigxina - ukuphelwa lixabiso. Indlela yokubala ukuphelwa lixabiso IFRS zohlulwa ngokwendidi-4, nganye eza kuxoxwa banzi.

imithetho accrual

Kokutsalwa ixabiso lophelelo lweloxabiso luqala elandelayo emva kokuba ukwamkelwa ezingahambisekiyo inyanga accounting. Ukupheliswa wamaxabiso kwenzeka emva ukuqokelelana iindleko zizonke zokusisebenzisa ngosuku lokuqala lwenyanga entsha.

Ithuba lilonke lokuyimfihlo ixhomekeke:

• ixesha lokusebenza;
• ukumiswa ngaphambi OS;
• Ukuzuza epheleleyo kuthetha de kokuphela mali.

Iintlawulo lokuyimfihlo idla ngokuba yokugqibela lonke ixesha ukusetyenziswa kwepropati. Ngenxa kokupheliswa OS ukuze kuxhuzulwa kutsalwe wathengisa abaza kuzisebenzisa / izixhobo okanye lisebenziswe.

Ukutsalwa kwemali Ukwehla angaphezi;

• ukuthengisa, ukutshona into;
• yolondolozo ukuze kwikota ngaphezu kwesinye;
• ukwakha okanye maxesha ukuba ngaphezu konyaka;
• ukulahleka kwempahla ngokunxulumene imo yonxunguphalo, iintlekele zemvelo;
• isibonelelo somnye imibutho esebenza ilifa okanye ukusetyenziswa okwethutyana.

Kungakhathaliseki umphumo mali yemisebenzi yoqoqosho ye inkampani ixabiso qho ngenyanga.

OS ngaphandle nokwehla

Khumbula ukuba iindlela ezisisiseko - siyipropati yentlangano esebenzisa ngaphezu konyaka omnye ukwenza kwezoqoqosho kunye nolawulo, imveliso kunye nemisebenzi ukuphunyezwa. kukho abo kuluhlu lweenkqubo zokusebenza apho accrual wamaxabiso unganikezelwanga. Ezi ziquka:

• imithombo zasendle;
• izibambiso;
• zokwakha inkqubela izinto amakamva iintengiselwano;
• zinto ezifunyanwa ngokusebenzisa mali ekujoliswe;
• kuthetha yendlela, namahlathi;
• imfuyo eziqulathwe ukuze bafumane iimveliso zezolimo;
• wathenga isakhiwo;
• imiboniso museum kunye nemisebenzi yobugcisa;
• OS inokufunyanwa ngaphandle kwentlawulo.

imibutho OS-ngeniso zixhomekeke ukuphelwa lixabiso accrual ayikho, kungakhathaliseki uhlobo lwabo.

Ukubekwa impilo esebenzayo

Ngenxa kwexesha yokusebenza kokunqunyanyiswa into enokwenzeka uzimisele. Indlela yokubala lokuhla ezingahambisekiyo komntu akuxhomekekanga ekuzithandeleni kwixesha wenkonzo; ngokuba indlela ngamnye Ekumiseleni ixesha ukusetyenziswa linyathelo lokuqala kubalo mali ngenyanga ukuphelwa lixabiso ubhale-off.

Ubomi olunoluncedo OS ithathwa ukuba ixesha elithile lwenkonzo into le, nto leyo izisa ingeniso yenkampani. Ukumisela ubomi wenkonzo mhlaba kuyimfuneko ngexesha zokwamkelwa OS kwi akhawunti. Accountant ifumana ixesha Ubomi olunoluncedo ngokusekelwe:

• i ixesha elihlalwa, ezisekelwe phezu iinkcukacha ibango ngumvelisi;
• ukuba banxibe kulindeleke ngexesha ukusetyenziswa;
• OS sebenzisa ngobudala.

Ithuba zomsebenzi ziya kumiselwa ngexesha lokugunyazisa le into.

Ukwehla: iindlela yokubala nokwehla ezingahambisekiyo

Phantsi IFRS, kukho iindlela ezimbini ezisisiseko ityala ukuphelwa lixabiso: yomgama kunye nonlinear. Ingqiqo-line indlela yokubala lokuhla ezingahambisekiyo ibandakanya olwenzeka isixa ngokuthe ngcembe yaye ngcembe ukuguga ngexesha lonke ixesha lokusetyenziswa. Kubonakala ngathi le nto: nyanga nganye lombutho idwelisa isixa ofanayo-akhawunti yetyala 02.

Indlela non-linear yokubala uphelelo -asethi ezisisigxina yahlulwe iindlela 3:

• okuchithwa shrinkable;
• ubukela;
• imveliso.

Isixa ukwehla ngokweendlela nonlinear ziya kwahluka ngenyanga nganye entsha.

Ingqiqo-line indlela yokubala lokuhla asethi okuqingqiweyo jikelele naluphi na uhlobo impahla lombutho kwaye kusetyenziswa zombini kwimveliso kunye neenkampani zorhwebo. Ngokuqhelekileyo indlela ethe ngqo ubabalweyo kwimeko abo ezisebenzayo iinkqubo ukuze kufundiswe ngcembe ngokulinganayo.

Iimpawu ukuguga olungalinganiyo, sibhalele-off mali

Ingaba iindlela ezikhethekileyo non-linear ukubala ukuphelwa lixabiso. asethi ezinamanqwanqwa ukujonga kakhulu efanelekileyo:

1. Kunciphisa intsalela iyafaneleka kwiimeko apho kuk uyazi ukuba bomthwalo kwi kokusingqongileyo ziya kuba kwiminyaka yokuqala ukusetyenziswa, okanye izixhobo ezithengwe ngeenjongo nokukhululwa yeemveliso ezintsha. Le meko ukufumana inzuzo enkulu ukuba kwixesha lokuqala, xa kusengqiqweni ukuba ahlawule elidliwa wamaxabiso.
2. Indlela yakhona ifana kakhulu ukuya kunciphiso indlela eseleyo. Yena kuxhomekeke sum yexabiso lenani yeminyaka yokuba ukusetyenziswa kwepropati kwaye ikuvumela ukuba uhlawule isambuku wokuphelelwa lixabiso ekuqaleni ukusebenzisa into. Zombini ezi ndlela idla ngokusetyenziswa emsebenzini kunye nabo nokuqhuba iinkqubo, ubomi inkonzo, njengoko umthetho, ngaphezu kwesinye leminyaka.
3. Indlela mveliso iquka yokurhoxiswa iindleko uphelelo ngokomlinganiselo kwempahla eveliswe, imisebenzi kunye neenkonzo. kokuba kutsalwe imali kuxhomekeke kubungakanani ukusebenzisa OS kwinkqubo yemveliso. Oku nzima ngakumbi, kodwa ndlela ilungileyo ityala ukuphelwa lixabiso ukufikelela ukulingana yengeniso nenkcitho lweshishini.

Ukusebenzisa iindlela ezithile yokubala ukuphelwa lixabiso lombutho kulawulwa.

izitho Ukwehla alinganayo

Indlela ethe ngqo sum ukuphelwa lixabiso iyonke ubalwa lula. Lubonakala ngokuba indlela yelayini ifunelwa yokubala lokuhla esisigxina asethi ifomula:

A = (U _oc × H _a) umahlule ngo-100%; apho:

• A - mali wamaxabiso.
• C _noonomeva - i xabiso le-OS.
• H _ne - rate lokuyimfihlo kwiminyaka.

Oku kubangela Imali OS banxibe ibonisa ngokwemiqathango imali kunyaka omnye zomsebenzi. Ukunenzela lula, ixabiso ngenxa wahlulwe inani leenyanga, kujongwa ubungakanani iintlawulo ngamnye kubo.

Nanku umzekelo: inkampani wathabatha ukusebenza ngoFebruwari lathe iindleko amawaka 200 engange, ubomi nkonzo uthelekelelwa kweminyaka eli-15 ... Accountant wenza ubalo lendlela:

1. Oku _kuchazwa H = 1 ÷ 20 × 100% = 5%.
2. imali ebalwe wamaxabiso yonyaka miri: A = _ngonyaka (200,000 × 5%) ÷ 100% = 10,000.
3. Isixa wamaxabiso ngenyanga zibalwa engange: A _nyanga = 10 000 ÷ 12 = 833.

Lo mbutho uya iintlawulo ngoMatshi 1, kwi-mali ka-833 engange. kwi credit akhawunti 02 (yokubala lokuhla ezingahambisekiyo ndlela ngqo-line). UMZEKELO ngendlela efikelelekayo ubonisa indlela yokusebenzisa indlela kunye lula ukusetyenziswa kwayo.

indlela okuchithwa ukwehla

Esebenzisa le ndlela, lo mbutho uya kuhlawula intlawulo enye yenyanga, nto leyo eza kuncitshiswa kunyaka ngamnye. Le Lendlela yenzelwe kwintlawulo inxalenye enkulu yemali ekuqaleni ubomi wenkonzo indlela yokusebenza.

Imicu indlela balance nokwehla ibalwa ngokusebenzisa ifomula:

A = (P _ost × H _× K _yc) ÷ 100%; apho:

• On _{lasempumalanga} - .. Umahluko phakathi iindleko zembali kunye unciphiso, okt ixabiso yokusebenza intsalela.
• _Ke N - Ukumiswa eqhelekileyo.
• Ngu _yc - umbutho lomlingani nokukhawulezisa lusekiwe (kodwa hayi ngaphezulu kwe-3).

Ukubalwa Uncipho ebuya umva

Cinga ngeendlela yokubala lokuhla asethi ezisisigxina. Imizekelo nokwehla balance Bala, kusetyenziswa le datha ilandelayo:

Le nkampani wathabatha ukusebenza ikhompyutha exabisa 200 lamawaka. Thambisani., Ubomi apho kuqikelelwa kwi leminyaka esi-8. Lo mbutho ibalekisa intlawulo amaxesha 2. Kulindeleke ukuba ukujonga ubungakanani ukuphelwa lixabiso ngonyaka kule minyaka yokuqala 4. Yenza izibalo:

1. Ixabiso _lichazwa H = (1 ÷ 8) × 100% = 12,5%.
2. Ngexesha lokuqala pay lombutho kunyaka: A = (200,000 × 12.5% × 2) ÷ 100% = 50,000.
3. Ixabiso ntsalela ze -mali kunyaka wesibini ku: 200 000 - 50 000 = 150 000 Ukwehla kunyaka wesibini: A = (150,000 × 12.5% × 2) ÷ 100% = 37.500.
4. Ixabiso lentsalela iya kuba kunyaka wesithathu: 150 000 - 37 500 = 112 500 Ukwehla kunyaka wesithathu: A = (112,500 × 12.5% × 2) ÷ 100% = 28.125.
5. Ixabiso lentsalela iya kuba kunyaka wesine 112 500 - 28 125 = 84 375 Ukwehla kunyaka wesine: A = (84,375 × 12.5% × 2) ÷ 100% = 21.094.

Le nkampani iza kuqhubeka izibalo ukuya yokugqibela esibhozo, apho unokukwazi ukuhlawula imali ngenyanga zokuguga ngokupheleleyo bhala-off indleko yokuhla kwexabiso okanye ukwahlula ixabiso lentsalela ngezavenge olulinganayo kunyaka ophelileyo buyiselo.

Ukubalwa indlela ukwehla oluqhelekileyo

Kwixabiso ukwehla yonyaka, njengoko kwi indlela yokunciphisa amasalela ziya kwahluka. Indlela yakhona isetyenziselwa yalupheleyo ngokukhawuleza isemzimbeni bakhuphe izixhobo kwiimeko apho sihlelwe ukufumana inzuzo inkulu lokuqala lomsebenzi. Nakuba kunjalo, ngokungafaniyo indlela yokunciphisa amasalela akunakwenzeka ukuba ukucwangcisa izinga elithile lunikezelo.

Ekubaleni komnye iindlela ezifanayo kakhulu nonlinear kubalwa lokuhla asethi ezisisigxina. Le fomyula ziyahluka kuphela ukusetyenziswa amaxabiso athile, kwaye ngokubanzi, ezinayo yonke ingcaciso efanayo. ngendlela ukwehliswa ngonyaka ezongezelekayo ibalwa ifomula:

A = (P _{L prim} × N) ÷ N _SL apho

• _{Ngomhla wokuqala} - isixa ethwele kwenkqubo yokusebenza.
• _L N - inani leminyaka kude kube sekupheleni kwexesha yesondlo.
• N _SL - umdibaniso amanani eminyaka ubude.

Isiseko ekubaleni ithathwa nobomi: intsalela yonyaka kwaye libalwa inani lilonke kwamanani iminyaka. Kubalulekile ukuphawula, ukuba idinomineyitha kwifomula akayi kutshintsha. Umzekelo, ukuba ufuna ukubala ukuphelwa lixabiso iminyaka 6, umdibaniso amanani ziya kuba 21 (khosi lwahamba ngalinye lala manani ukusuka ku-1 ukuya ku-6).

Indlela yokubala ye Umzekelo oluqhelekileyo

Thina uzakubala uphelelo lwexabiso lento yonyaka usebenzisa idatha yoqobo: inkampani wathabatha zibe izixhobo operation ezixabisa 140 lamawaka engange .. Ubomi inkonzo eliyiminyaka emi-5. Uzakubala uphelelo lwexabiso lento ngonyaka kule minyaka-3 yokuqala. Yenza la manyathelo:

1. Kunyaka wokuqala inkampani iya kuhlawula: A = (140 000 × 5) ÷ 15 = 46 667 engange.
2. Ukwehla ngomnyaka wesibini ngu: A = (4 × 140000) ÷ 15 = 37,333 miri.
3. Ukwehla kunye lokuyimfihlo kunyaka wesithathu uya kuba: A = (140 000 × 3) ÷ 15 = 28 000 engange.

Ukubalwa le minyaka iseleyo olwenziwe yi-siseko efanayo. Ukubala iintlawulo zenyanga wokuphelelwa lixabiso yonyaka lahlulwe ngenani leenyanga.

Imveliso indlela wamaxabiso bhala-ezinalo

Ukusetyenziswa indlela yokubala kuphela impahla kunokwenzeka nelokungasetyenziswa ngokuthe ngqo inkqubo yokuvelisa okanye ukwenza imisebenzi (iinkonzo). Unciphiso lwemali Ezinye iindleko OS ixhomekeke ngqo kwi inkqubo yokuvelisa, nto leyo inceda ukunciphisa ukuyilwa yelahleko accounting.

le fomyula ilandelayo alusetyenziselwa kuqaphela ukuba ukwehla:

A = (C × malunga _{pr.f. prim)} ÷ Aube, apho:

• On _pr.f. - umqulu kanye imveliso.
• _{Ngomhla wokuqala} - ixabiso yokusebenza kwenkqubo ngo balance.
• On - yezizathu umthamo kwimveliso ubomi yenkonzo iyonke iseti.

Xiya xikombiso lexi nge le datha ilandelayo: umbutho yorhwebo ukuhanjiswa iimveliso wathenga imoto exabisa amawaka 200 engange .. mileage Presumable uya kufikelela 400 amawaka. Km. Inika amaxabiso okunene ngoJanuwari - .. 4 amawaka km, Februwari - 9 amawaka km, Mar. -. 2 thous Km.. Bala ukwehla kuba iinyanga ezintathu.

Ukwenza izibalo:

1. Fumana ixabiso lokuqala yokusebenza, ngokusekelwe ngekhilomitha besuka: A = 200 000 ÷ 400 000 = 0.5 engange / km ..
2. Ukwehla of January iya kuba: A = 4.000 × 0.5 = 2000 r.
3. Uncipho ngenxa EyoMdumba: A = 9000 × 0.5 = 4500 p.
4. Ukwehla ngoMatshi iya kuba: A = 2000 × 0.5 = 1000 r.

Ngokufanayo, njengokuhla ibalwa kwezi nyanga ziseleyo. Ngenxa yokuba ubomi nkonzo okuvakaliswa komthamo okulindelekileyo imveliso, kufuneka ixesha ngokutsha kunye nokuhlaziya ixabiso.

Ukwehla ne-Accounting

Enoba yintoni indlela yokubala lokuhla ezingahambisekiyo esetyenziswa kwishishini, ekusebenziseni kwisebe ubalo 02. nguye ixesha ngalinye njengoko ukuthumela izibalo. Kulo mzekelo, i-akhawunti kutsalwa kwi-akhawunti iindleko zemveliso kunye alo. 44.

Emva kokuphela ukuphelwa lixabiso okanye ngenxa elitshonileyo, intengiso imali OS nezinokususwa zibonisa kwi-akhawunti "Iimpahla ezizinzileyo" iintambo Am "Ukwehla OS" Kr "OS". Subaccount cq. 02, iqokelele ingcaciso malunga kweemali ezitsalwa iwa propati.

Yohluka kwiindlela bang. irhafu accounting accounting ukuphelwa lixabiso. Iindlela yokubala ukuphelwa lixabiso babini - linear and non-linear, kwaye abanalo ingqiqo kakhulu kwezoqoqosho. Indlela yomgama efanayo indlela igama elifanayo kwi accounting kwaye ibalwa OS ngasinye ngokwahlukeneyo.

indlela Nonlinear ibandakanya uphelelo kwiqela okanye iqelana kweenkqubo efanayo yokusebenza. Ungabala udibaniso le ndlela ilandelayo:

A = (B x H _isixa) ÷ 100% apho

• B _sum - eseleyo iyonke inkqubo yokusebenza ngamaqela ekuqaleni kwenyanga.
• _kunye H - lokuhla (iseti RF TC kwiqela ngalinye OS).

Akhoyo amaqela ukwehla ezidweliswe kwi-Code Tax.

Lo mhlaba ibalulekileyo uphawu le nhlangano ukuphelwa lixabiso. Indlela yokubala lokuhla ezingahambisekiyo ukwenzela ishishini ukuze ukhethe eyona ifanelekileyo indlela. Imali eseleyo kwi yokusebenza yokusebenza (oko kuquka ukwehla) - isiseko yeengxelo zemali kunye neziphumo nkampani.