Akaunti 02 02. Akaunti 02 - "Depreciation"

Mthumba 02 02 lakonzedwa deta pa kuchuluka kwa anapeza depreciation amachotsera pa Os. Ichi ndi chimodzi mwa zinthu zimenezo mlandu, popanda zomwe silingachite ogwira ntchito iliyonse kaya malangizo ndi mlingo wa chitukuko. Ndi chifukwa ndalama pa nkhani ya 02 gulu akhoza kuchepetsa ndalama koyamba Os pa liquidation ake.

Lingaliro la depreciation

Kumvetsa nkhani kopita ndi ntchito bwino, muyenera kukhala ndi lingaliro mmene depreciation ndi kufunika kwake ku mabungwe zachuma. Mfundo imeneyi nthawi yodziwika monga depreciation katundu mawu ndalama.

Kuchuluka masamu ndi atasunga nkhaniyi pa nthawi ya opaleshoni akufuna nyumbayo. Chifukwa cha zimenezi, chuma atathana akhoza kulembedwa, ndipo kampani ali ndi likulu kumaliza kugula.

njira mawerengedwe

Kusankha njira makamaka kwa kuwerengetsa ndi depreciation sangathe kukhala chokhazikika pa maziko a zokonda. Yowerengera ukugwira ntchito molingana ndi kufotokoza ntchito ndi mlandu malinga ndi kuchuluka kwa amafuna mfundo mlandu Chikhaliro cha.

Pali njira zinayi kuti adziwe depreciation:

• kuchepekela bwino;
• chokhala;
• kupanga;
• mzere.

The njira ziwiri zoyambirira amakulolani thanani ndalama yaikulu mu zaka zoyambirira za ntchito, pamene zinthu Os kubweretsa phindu wabwino. kampaniyo, titero "hedging" pokana chifukwa zoipa ndalama. The njira kupanga ikukhudza Kuchotsedwa pa February 2 ndi ndalama njila kwa buku la mankhwala chopangidwa. Izo ntchito kokha kwa mitundu za chuma komwe kumachititsa ndondomeko kupanga. Njira yabwino kusinthasintha ake malingana ndi kuchuluka kwa ndalama malonda.

liniya njira

Onse njira zitatu depreciation, kukambirana pamwamba, pangakhale kupereka ndalama ku kufanana osiyana. Mwezi uliwonse kapena chaka pa kuchuluka kwa amachotsera ndi February 2 zimasiyana malinga poyamba anapereka. Liniya ndondomeko kumafuna kudzikundikira avale ndalama Os pang'onopang'ono ofanana pa moyo wawo wonse.

Njira oyenera omwe si kupanga dera ndi anthu zinthu, amene gawo mu ndalama okwana kuti atsale zikutsatiridwa, kaya chaka ntchito.

mlandu depreciation

Kusonyeza zokhudza makhalidwe a Uwerenge ntchito chuma kuvala muyezo tchati nkhani operekedwa ndi 02 02. Malamulo a mlandu mkati mwake ali chomwecho kwa mabungwe onse. Amortization mfundo owerenga kale akudziwa kuti izi ndi kuchuluka kuti atumikire monga gwero la kupeza zipangizo zatsopano opaleshoni nditamaliza ntchito katundu funso. Pa mfundo imeneyi, ndi 02 "Depreciation" chabe. Lamulira idzachitike pa ngongole, ndi Kulipira madebiti lapansi.

Analytical mlandu zikhoza kupangidwa kwa mitundu ina ya chuma. Apa subaccounts zambiri kulingana mlandu mitundu 01, T. K. Mwachindunji kucheza nawo.

Kumapeto kwa mwezi nkhani bwino ngongole aumbike, phindu limene kumaonekera mawu ndalama. mizati osiyana deta pa muyezo wa depreciation mu muyezo pepala palibe. Koma pamene kuwerengetsa mzere 120 "Katundu" pa mtengo wa nkhani madebiti bwino 01 muyezo wonyeketsa ngongole Nkhani 02.

makalata madebiti

Madebiti Nkhani 02 zimagwiritsa ntchito lemba-kuchokera kwa chuma kuliika pa pepala bwino. Kuwonjezera maofesi nazo akhoza anasamutsa ndi wocheperapo, Othandizana kapena nthambi, amenenso amasankha kugwiritsa ntchito Kulumikizana kwa debited Nkhani 02.

Kulemba pa katundu ntchito nkhani ntchito: AT 02 Km 01. Ngati boma nkhani akhala akusonyeza zizindikiro zake. Akamanena za ntchito ndi kuchepetsa ndalama koyamba kwa chinthu, amene analipira gulu pa kupeza ake.

Ngati munakonza revaluation wa chuma opaleshoni depreciated ndi mlingo uliwonse, m'pofunika mofanana kuchepetsa ndi depreciation. Pakuti lemba ntchito Nkhani 83: 02 Am RM wagawo 83. The kufala katundu komanso anakonza deta mlandu. Imodzi ndi Kulumikizana nazo Os kuti mbiri: AT 02 Km 79.

Kulumikizana ngongole

Potsatira kupeza Os amortization. 02 ndi kupeza ngongole zolowa. Koma malinga ndi mfundo ya iwiri kulowa, nthawi yomweyo pali ndondomeko, wofanana naye madebiti zolowa. Kodi nkhani m'banjalo? nthawi zambiri kusonkhanitsa kupanga, okhala ndi nkhani kuchuluka kwa pamwamba ndi kugawa ndalama.

Pakuti gawo kupanga makamaka mtengo nkhani kupanga mankhwala: 20, 23, 25, 26, 29. Nkhani ngongole 02 m'makalata ndi sch. 44 akhoza kulankhula za kupeza chuma kuti ntchito ndondomeko ya kukhazikitsa. Kugwirizana Trade Angagwiritsidwenso ntchito ndi 44 kusonyeza pa cost- depreciation.

Ngati chuma wogulidwa ndi ntchito mu nthawi panopa, ndiponso kupereka ntchito ndalama adzakhala nkhani mu nthawi tsogolo kuwerengetsa depreciation ntchito ndi 97: AT 97 Km 02.

Mphambu 02: Mitundu ya Kulumikizana

Popeza anazindikira mfundo mbiri chifukwa depreciation, n'zotheka kuyamba kulingalira ntchito zazikulu nkhani, sipangakhalenso akuyendera pa mbewu:

• Deuteronomo "Amortization" kt "Os" - debited ndi kuchuluka kwa depreciation pa wopuma pantchito Os.
• Deuteronomo "Amortization" kt "ndalama N'kopindulitsa" - debited ndi kuchuluka kwa avale pa chuma anafuna lendi.
• Deuteronomo "Amortization" kt "ndalama kwapakati" - akuyendera utalembedwa-kuchokera depreciation pa opaleshoni dongosolo ndi kunditumiza ku kampani wocheperapo lapansi.
• Deuteronomo "Amortization" kt "zoonjezerapo Capital" - chifukwa cha revaluation ya opaleshoni dongosolo kuchepetsa wa depreciation.
• Deuteronomo "kupanga Pulayimale" kt "Depreciation" - umatulutsa depreciation pa malowa ntchito yopanga chachikulu.
• Deuteronomo "Wothandiza kupanga" kt "Depreciation" - accrued amortization wa kugula zida chomera wothandiza kupanga.
• Deuteronomo "General ndalama" kt "Depreciation" - umatulutsa depreciation makompyuta ndodo utsogoleri.
• Deuteronomo "Kupanga ndalama" kt "Depreciation" - accrued depreciation pa chuma cha ambiri-cholinga.
• Deuteronomo "ndalama zogulitsa" kt "Depreciation" - malonda ogwira anasonyeza kuchuluka kwa depreciation katundu.
• Deuteronomo "Asayansi pa munda" kt "Depreciation" - anatengera ndi depreciation gawo Os analandira kuchokera pa mutu wa dipatimenti, kulandilidwa mlandu.
• Deuteronomo "zoonjezerapo Capital" kt "Depreciation" - kuchuluka kwa depreciation kuchuluka chifukwa mitengo kuchuluka opaleshoni malinga revaluation lapansi.
• Deuteronomo "ndalama zina" kt "Depreciation" - umatulutsa depreciation cha Os, kuperekedwa mu lendi.

Monga Tingaone chitsanzo, kulenga zolemba kwa depreciation accrual sadzakhala kovuta ngakhale kwa woyamba yowerengera. Chinthu chachikulu - musaiwale za ndondomeko kulongosola ndi mosamalitsa kutsatira malangizo kwa mawerengedwe a chimachititsa okha, amene makalata ndipo kukhala.