Kodi capitalization chidwi, muyenera kudziwa aliyense

Kodi capitalization chidwi N'kutheka kuti mukudziwa, osati anthu onse a m'dziko lathu. Komabe, izi ndi mfundo zofunika, amene amasankha kuchuluka chomaliza cha ndalama kuchokera gawo kubanki. Kwenikweni capitalization ndi analogue a pawiri chidwi, zimene pamapeto, akuimira chidwi accrued pa chidwi kale accrued pa gawo lapansi.

Mwachitsanzo, masoka kapena malamulo munthu waika ndalama madipoziti mabungwe ngongole kuchuluka kwa 100 zikwi rubles pansi 10% pa annum. Kukachitika kuti chidwi ndi masamu kamodzi pa mapeto a chaka, kubwerera ndi Investor adzalandira 110,000 rubles.

Ngati iwo ali ndi udindo pa mwezi, ndi iwo, nawonso, kubala chidwi pa mlingo yemweyo (10%), kuchuluka amene anali pa nkhani ya kumapeto kwa chaka adzakhala zopanda 100 000 rubles. (Koyamba kuchuluka) × (1 + 0.1 (uliwonse kuchuluka mu magawo) \ 12 (chiwerengero cha nthawi Kuwonjezera pa vuto) mu 12 digiri (chiwerengero cha nthawi, amene anaika ndalama miyezi 12) = 110 471.31 rubles. Kutanthauza kuti ndalama 471 rubles. kwambiri. ndicho chimene capitalization chidwi kusiyana., ndithudi, ndi ang'ono, koma zikuluzikulu kuchuluka, ndi zambiri mlandu ndalama wapakatikati, wamkulu ndalama zimene munalandira chifukwa cha ubwino.

Koma gawo ndi chidwi capitalization si nthawi zonse mosayang'anira bwino ntchito chimodzimodzi ndi chidwi accrued pa mapeto a nthawi. Munthu ayenera nthawi zonse khutu ku kukula kwa mlingo chidwi, nthawi ya mgwirizano ndi nthawi chidwi. Mwachitsanzo, mgwilizano ndi mawerengedwe chidwi yosavuta pa mlingo wa 12% pa annum kwa chaka adzakhala yabwino kuposa mlingo mgwirizano wa 10% ndi chidwi pawiri pa mwezi mu chaka.

Kodi pa capitalization chidwi ndi udindo mlandu? Ngati bungwe waziika alionse mu gawo ndi malipiro chidwi, adzakhululukidwa m'gulu la bizinesi. pa chidwi gawo mgwirizano wapatsidwa malingana zinthu. Pankhaniyi, kuchokera amazionera a nkhaniyi, analandira chidwi kapena sichinafike.

Gawo ndi chidwi capitalization mwezi kuchuluka kwa 100 000 rubles pa mlingo wa peresenti 10 pa annum adzasonyeza zimenezo kuyankha motere: (. 100 zikwi rubles) madebiti Mawu 51 nkhani 58 nkhani pa yaikulu kuchuluka. Pambuyo nthawi kutsekedwa chidwi (mwezi kwa miyezi 12). Madebiti Nkhani 76 ngongole chifukwa 91-1 amasonyeza zambiri kuchuluka kwa 100 000 × (1 + 0.1 \ 12) pa 12 digiri = 10 rubles 471,31. Kenako anasonyeza obwezeredwa ku gawo (poyamba 100 zikwi. Pakani.) The madebiti ndi ngongole nkhani 51 76 nkhani. Ndipo potsiriza, atengedwa mu nkhani chidwi analandira Mwa izi zolemba mlandu (10 471, 31 rubles.): Madebiti 51 chifukwa ndiye ndi 76.

ndi capitalization chidwi kwa mfundo msonkho wa lingaliro lotani? Apa, ngati kampani amasunga mbiri ndalama ndi ndalama mogwirizana ndi njira mawerengedwe, ndi chinyezimiro cha chidwi pa mapeto a nthawi lolingana ya kubala mawu (chilichonse), ngakhale pa nthawi imene mapangano gawo anali anamaliza kwa nthawi yaitali, monga zaka zitatu. lamulo ili unakhazikitsidwa ndi Article 271 la Tax Code poyerekezera ndi mapangano ngongole ndi mapangano ena ofanana.