Kugwiritsa sewerolo mtengo index kwa revaluation wa chuma atathana

Accrual wa depreciation wa chuma atathana tsopano chotchuka kwambiri mutu mu maonekedwe osiyanasiyana, ophunzira chuma zachuma, mabwana malonda. Chidwi cha anthu ambiri ku kutsutsana anati, nawatsimikizira zinakhalako mumaganiza nzeru retooling maofesi kupanga ndi kukwaniritsa ndi ma sheya hoda mabungwe ayenera kugwiritsa ntchito zipangizo zamakono, muzikumbukira osati nthawi zoti cake, komanso liwiro la obsolescence abwino. Nkhaniyi ikufotokoza limasonyeza latsopano depreciation ndondomeko yake osati luso kukonzanso zida za mizere kupanga, komanso ndi mbali zina za chuma ano, monga mitengo ya njira, njira ndalama ndi chuma, misonkho ndi mbali zina zofunika za ntchito zachuma amakampani.

Chilengedwe cha limagwirira ochiza ndi resumption zida kupanga si zotheka, ngati si kuganizira kukula kwa opanga ofanana zida mtengo index. Kukwera kwa mitengo ya zipangizo kupanga chifukwa zifukwa zingapo, lomwe ife anganene ngati njira okhazikika priskhodyaschie kuchepetsa mtengo wa ndalama ya dziko, ndi kumphatikiza ndi kufufuma kukwera mtengo kwa zipangizo chifukwa mowa mkulu wa khalidwe lake, durability ndi kusintha mbadwo watsopano wa sayansi. Izi, mwachionekere, ndi cholepheretsa prizvodstva la zolowa, monga mtengo wa zida zatsopano kukhala wamkulu kuposa Uwerenge amortization masamu pa moyo zothandiza katundu ndi yoikidwiratu kulembedwa kutali. Panthawi yake kulenganso chuma atathana ya gulu akhoza anazindikira mu njira zosiyanasiyana.

Ambiri amati kukopa utuluke ndalama kuchokera kunja mu mawonekedwe a ngongole ndalama, ndi nkhani ya magawo. Komabe, njira imeneyi si kwathunthu kupereka yankho ku vuto la kubwezeretsa chuma, koma angathetse vutoli m'tsogolo pamene nthawi ifika kuti akwaniritse udindo ndalamawo kapena ndalama. Ndi zothandiza kukumbukira ndi chifukwa chomwe chinapangitsa Kudandaula magwero kunja ndalama - sewerolo mtengo index. Mu zinthu izi, mchitidwe ngongole kapena ndalama zofunika kulenganso nthawi ya chuma zombo angakhale aakulu ndi kusokoneza dzuwa la ntchito bungwe.

Pansi pa zikhalidwe izi, mabizinesi m'pofunika kulabadira kwa ndalama chigawo zikuluzikulu za ndalama malonda, imene imagwiritsidwa ntchito depreciation. Makamaka mfundo yakuti kukula mlandu buku angathe kuchepetsa kufunika nkhani ya ndalama lachitatu chipani mu kukulitsa zida kupanga. Accrued depreciation kuchuluka amapita ku nkhani kampani monga mbali ya mtengo mankhwala anagulitsa. spikes Price akhoza kusokoneza malonda a katundu, kotero njira iyi amaganiza kuti Mapa za kuthekera kuzindikira zinthu. Yodalirika kukhazikitsa muyeso imeneyi ndi "Malangizo mlandu wa chuma atathana", ndi zakumapeto dongosolo la RF Utumiki wa №91n Finance ndi 13. 10. 2003 (zinalembedwa). Mwachitsanzo, ndime 41 kwa bukuli amasonyeza revaluation wa chuma atathana monga njira alinkuyanjanitsa msika awo ndi phindu buku.

Revaluation limakupatsani kuyanjanitsa ndi chowonadi, ndipo depreciation. Efficacy revaluation kwakukulukulu anatsimikiza mtima n'loonadi koyamba kwa kalembera wa. Part zambiri - phindu pa oyambitsa, accrual wa depreciation - zili kulongosola timva nayo. Komabe, panopa (m'malo) mtengo akhoza zopezera yekha ndi katswiri. review Zochita kawirikawiri takumana ndi mavuto chifukwa zinthu zingapo - kukwera mtengo kwa misonkhano imeneyi ndi kuchepa kwa appraisers akatswiri amene amakhazikika mu mtundu uwu wa chuma. Komano, n'zovuta panopa kupeza malipoti zowerengera munali mtengo kusinthasintha zida opanga. deta izi kulola paokha kuwerengera sewerolo mtengo index ndi kulenga pa maziko ake njira ya kumupima, ntchito umene uli mwa luso la gulu nkhawa.

Methodological maziko a chitukuko akhoza kukhala magwero a kufanizira. Mtengo index wa opanga limachititsa kuwerengera phindu lenileni la mtengo woyambirira wa chinthu likufa kuunika mofatsa. Mu nkhani iyi, revaluation Kudziwa mwina kwambiri amathandiza kuti yokonza lotseguka gwero index mfundo zoperekedwa ndi makampani malo Katswiri. Komanso, zingadziŵike kuchuluka kwa depreciation izo zikanakhala accrued kwa nthawi kuchokera tsiku kutumidwa zida revalued pamaziko a mtengo watsopano wa mtengo msika wa chinthu. Nkofunika kuti onse kuwerengetsera izi sanasiye - moyo utumiki, amene anaikidwa pa kutumidwa zida, ndi njira milandu depreciation anapereka kwa mu ndondomeko mlandu wa kampani kwa chuma ndi yoikidwiratu wa gululo. N'zoonekeratu amalembedwa kuti phindu msika wa mtengo koyamba ndi phindu lokwanira ndendende a depreciation ziyenera angathe kudziwa phindu msika zida kupanga.