Impahla ehleliweyo kunye nokuhlelwa kwazo. Amaxabiso exabiso lokunciphisa

I-balance balance means means the assets used in the production of any product, in the provision of domestic or industrial industries. Ziquka iinkcitho ezisetyenziselwa ukuhlawulwa kwexesha elifutshane.

Iimpahla ezizinzileyo zihlukaniswe ngamaqela amakhulu amabini. Kwiqela lokuqala, ipahla zivela kwi-akhawunti ye-01, kwaye iqela lesibini le-asethi lifa kwi-akhawunti ye-03. Nganye yale maqela inomsebenzi wayo. Izinto ezisetyenzisiweyo ezisetyenzisiweyo kwimveliso zibalwa kwiirekhodi zokuphendula kwi-akhawunti ye-01. Iifowuni ezisetyenziselwa ukuqeshiswa kwexesha elifutshane okanye elide zigcinwe kwiSebe le-akhawunti kwi-akhawunti ye-03. Zonke iimpahla zeziko lezoqoqosho zihanjiswe ngokuhambelana nemigqaliselo yazo esebenzayo kwaye zahlula ukuhla Iqela lezinto ezihleliweyo.

Ixesha lokusetyenziswa kwemveliso kuyo nayiphi na into echanekileyo (echanekileyo okanye engabonakaliyo) ibalwa ngokwexesha apho ezi ndawo ziza kusetyenziswa kwimisebenzi yezoqoqosho kunye nemveliso yoshishino okanye inhlangano. Eli xesha libalwe kwaye livunyiwe yinkampani ngokuzimeleyo ngokuhambelana nemimiselo yeemali ezivunyiweyo, kubandakanywa namaxabiso anokwehliswayo alawulwayo ngokusemthethweni avunywe nguRhulumente waseRussia Federation.

Ukwahlulelwa kwezinto ezizinzileyo ngamacandelo ahlazileyo anamacandelo ayishumi aphezulu, ngalinye elo libandakanya ixabiso elibandakanyiweyo uluhlu olubanzi lwebalaseli laseRussia yezinto ezizinzileyo. Ezi zakhiwo zoshishino nezakhiwo; Amashishini, izixhobo zokusebenza kunye nezixhobo zombane, iikhomputha kunye nezithuthi, izixhobo zokuvelisa kunye nokuzaliswa kwempahla, ukutyala kunye nokutyalomali, ukusetyenziswa kwemvelo kunye nemimandla.

Iqela lokuqala liquka indawo yombutho (umatshini kunye nezixhobo) kunye nexesha lokusetyenziswa kwemveliso esetyenziswayo kwiminyaka emibini ukuya kwimibini.

Kwiqela lesibini yipropati yoshishini - umatshini kunye nezixhobo ezisetyenziswe kwimisebenzi yokuvelisa yombutho kwixesha lokulawula ezimbini ukuya kwimithathu. Oku kubandakanya izixhobo zemidlalo (ezoqoqosho kunye nemveliso) kunye nemimandla engapheliyo (ama-strawberries).

Iqela lesithathu liquka uomatshini kunye nezixhobo zoshishino, izixhobo, izakhiwo kunye nezindlela zokuhambisa (izixhobo), izithuthi ezisetyenziswe kwiminyaka emithathu ukuya kwemihlanu.

Kwiqela lesine, ukusetyenziswa kwepropati yiminyaka emihlanu ukuya kweyisixhenxe. Oku kubandakanya: izakhiwo, izixhobo zokudlulisa kunye nezakhiwo, izixhobo kunye noomatshini bokuvelisa. Kwakhona izithuthi (iimoto kunye namaloli, itrektare, iibhasi kunye nabahamba ngomzila), izityalo ezingapheliyo (ashberry, i-orange kunye nemon), i-inventory (iipakethe ezininzi).

Kwinqanaba lesihlanu, ixesha lokusetyenziswa liyiminyaka esixhenxe ukuya kweyishumi, kwiqela lesithandathu ukusuka kwiminyaka eyi-10 ukuya kwe-15.

Iqela le sixhenxe liquka imali kunye nexesha lokusebenzisa ukususela kwiminyaka eyi-15 ukuya kwe-20. Kwinqanaba lesibhozo, ubomi obuncedo buvela kwiminyaka engama-20 ukuya kuma-25, kwiqela lesithoba-ukusuka kwiminyaka eyi-25 kuya kwe-30.

Iqela leshumi libandakanya izinto zezinto ezisisiseko eziphantsi kokusebenza kunye nekota elingaphezu kweminyaka emithathu. Qaphela ngexesha elifanayo ukuba ukuhlelwa kwezinto ezifihliweyo ezibandakanyiweyo kumaqela ahlaziyiweyo, iqulethe iindidi ezilishumi zeempahla ezixhaswe (imali) kwaye ilawulwa ngokungqongqo nguRhulumente waseRussia Federation.

Ngeenjongo zerhafu efanelekileyo, iimpahla ezizinzileyo kwi-accounting zinexabiso elincinane lokulinganisa: ukuqala, ukubuyisela okanye ukunciphisa.

Ixabiso lokuqala lezinto eziphambili ziquka zonke iindleko ezihambelana nokuthengwa kwazo, ukuveliswa, ukuhanjiswa kunye nokuzisa kwiimeko zokusebenza.

Inani elihlawulekayo liquka indleko yokuqala kunye nokuhlaziywa.

Ixabiso elihlalayo lithe lavela kwixabiso lokubuyisela elincinci lokuncipha.

Amaxabiso anokwehla kwamanani azinzileyo ahlukeneyo kunye nexabiso lokunciphisa, elixhomekeke kwisona esetyenziswa kakhulu. Ulungiso (up-or-down) ii-coefficients zingasetyenziswa kwixabiso lokunciphisa (ukwehla kwexabiso) .

Ukubala inani lokunciphisa phantsi kwe-RF Code Tax, amashishini-shishini anelungelo lokusebenzisa indlela ekhoyo okanye engaqhelekanga.

Ngendlela yokwahlukana kwemida kuwo wonke amaqela eempahla ezizinzileyo, umlinganiselo wengubo yokugqoka ubalwa njengexabiso lokuqala (ukutshintshwa) kunye nobomi balo obuncedo.

Ngendlela yokungaxilwanga yokumisela amaxabiso okunciphisa amaxabiso athile Yiba Oku kulandelayo Gqoka i coefficients. Iqela № 1 - i-coefficient 14.3, № 2 - 8.8. Kananjalo u-№ 3 - 5,6, № 4 - 3,8, № 5 - 2,7, № 6 - 1,8, № 7 - 1,3, № 8 - 1, № 9 - 0,8 kunye № 10 - 0.7.