MariChizvidavirire

How kunyora kure pakuenzanisa yakatarwa zvinhu? Instructions, wiring

Ngadzirambe yesangano iri zvebhizimisi - zvose rinoshandiswa mune zvoupfumi basa gore kupfuura rimwe - vaizongoguma pasi kupfeka. Hardware zvigadziriswe wavharwa, nderechinyakare ano, uye kombiyuta nyaya dziri refu yakapfuura kwemakore 10 - izvi zvose zvinotungamirira kudiwa dzifambirane pfuma. How kunyora kure pakuenzanisa yakatarwa zvinhu? Chii wiring kana zvakakodzera kuti? Mhinduro richava rakazaruka kuti muverengi munyaya.

Zvinoitwa wakaiswa midziyo

Kuti vabudirire kunonyanyisa kunzwisisa zviri kuitika, ngatiregei kuyeuka pfungwa pfuma, midziyo uye zvivako kuti ive. Nokudaro, Os - zviri non-kuitika yesangano eungano, vane chimiro chaicho vachirichengeta ichishanda. zvinhu kwakadaro vakasikwa kushandiswa kwenguva refu.

Panguva iyoyo, chero bedzi kubatsira Os zvimwe muzvirongwa zvebhizimisi kushanda kambani. Nokudaro, kukosha kwavo kunofanira vanobatanidzwa achikanganisa rakapera zvigadzirwa. Izvi zvinoitika sei? Zvechokwadi, nhengo. In zvakaenzana Yakabudiswa pamusoro muchikwata kwenhumbi dziri mubishi okusika inova huru nzira yaishandiswa. Sei chikamu ichi mutengo kwakakonzerwa midziyo kana zvivako? amortization ichi. Ose mwedzi iri nhoroondo 02 rinoungana overenga pachiyero, iyo zvino mhosva kuti mari inoshandiswa.

Zvikonzero kugova pamusoro wakaiswa midziyo

The changouya mumusoro kana tava kutaura pamusoro liquidation chepfuma - zvayo yetsika uye zvinhu obsolescence, kureva kupfeka muzvinhu zvose ... Panguva dzose mufambiro bhizimisi ndizvo zvinowanzoitika. Equipment akashumira izwi ravo, depreciation akaripira zvakakwana - chinhu chinogona kunyorwa kure. Uye zvakanaka kuti ndiwedzere kana kutengesa zvikamu.

Kana isu kufunga broadly uye kufunga zvose zvinobvira apa kuti munguva zvebhizimisi, zvinoitika kuti zvikonzero nyora-kubva pazvinhu zvinhu zvikuru:

  • kutengeswa;
  • mukutsinhana vamwe pfuma maererano ita mutengano kondirakiti;
  • dhonesheni;
  • Kukundikana nokuda mamiriro zvashata;
  • diki kusakara;
  • kuba pfuma.

In ose ezvinhu panodikanwa kuti akakodzera zvinyorwa achisimbisa chinokonzera syncope inoraswa uye yakachengeteka kuzadzika zvoupfumi remapazi nhoroondo.

General mirayiridzo

How kunyora kubvisa pazvinhu yesangano kubva pakuenzanisa jira, kureva. E. To kunyora chokwadi decommissioning? simba waani kuona pfuma zvakakodzera kushandisa kana yava nguva yokuti ugozvitumira zororo? Totaura rubatsiro chizvidavirire mitemo. Zvinofanira ane mirayiridzo yakajeka pamusoro sei kunyora kure pakuenzanisa yakatarwa zvinhu. Kazhinji mashoko, basa, izvo kunodiwa kuti kufunga suitability chepfuma, nzira yakakodzera kushandiswa kwayo uye kwetsvina. Inoitwa musoro kambani, zveakaunzi uye musoro dhipatimendi umo Os ichi iiswe. Mune zvimwe zviitiko, iwe vangakumbirwa akazvimirira penyanzvi takanyatsonzwisisa hwokugadzira zvechadenga chinhu.

Komisheni chisarudzo rakanyorwa. Kana liquidation chepfuma akatendeka, basa zvinoberekwa decommissioning uye akaita zvakakodzera vakanyoresa zviri chizvidavirire zvinyorwa.

muunganidzwa

Mushure vakaongorora chinhu uye Commission kumisa zvikonzero kuda decommissioning, ari mashoko ndee achiita kunyora-kure Os. Drafting gwaro iri chinodiwa Kuraswa pfuma nekambani nepakati papepa. RF Bazi rezveMari akakurukura vabatane siyana mabasa:

  • Os-4 - mune mari kune huru mudziyo 1 Pis.
  • Os-4a - senga sangano;
  • OC-4 - nokuti vakawanda vanovengwa pfuma.

Gwaro izere mu makopi maviri, rimwe riri pamusoro zveakaunzi, uye wechipiri - nokuti zvinhu anokonzera pfuma munhu. Iva nechokwadi kuti vanyore kure mhaka Os inofanira kutaurwa. Kana liquidation kunoitika pamusoro womumwe mhosva, vashandi (uye vamwe vanhu) inofanira raanotaura achiita.

Napano vakapinda mashoko ose pamusoro chinhu: musi kuitwa vanyorwa, kupinda pabasa, kuwanda kwokutanga uye residual tsika, akazviunganidzira depreciation, pakugadzira (kana kuva), uye mamwe mashoko nechokuita zvakananga kushandisa pfuma kunyorwa kure .

How kunyora kure pakuenzanisa yakatarwa yesangano: zadza chiito

Vanoumba OC-4 chitupa achisimbisa liquidation pfuma uye anopa zvizere kodzero kuiita, inoitwa matafura matatu. Chokutanga izvi uzere kwakavakirwa chiito yokuwana mashoko pamusoro kunobatsira. Pane wakaiswa twa maitiro, kusanganisira mari, uwandu vaunganidza depreciation uye uchitikurudzira anobatsira upenyu.

Tafura wechipiri rinotsanangura munhu zvechadenga pfuma, iyo kazhinji kunge kare akanyorwa achiita kugamuchirwa. Chetatu rakazvipira mari chokuita liquidation iri Os, uyewo kubatsira inomuka panyaya kutengeswa residual zvokunyama kana handingadariki nhengo. Muchidimbu kubva decommissioning ari chinhu, izvo zvino zvakanyorwa kure mune migumisiro mari.

How kunyora kure pakuenzanisa yakatarwa yesangano panguva STS?

Yokudzidza mutero hurumende akasiyana muzvinhu zvakawanda kubva chizvidavirire mitemo kazhinji kugamuchirwa. Anoita nzira kunyora kubvisa yesangano kubva pakuenzanisa Pepa madiki - (. Article 346.16) mutero Code. Maererano Code, pamusoro kurasa yakatarwa yesangano, kushandiswa zvisina zvinogoneka mune ramangwana, mutengo wavo rwuripowo mutero pangoro haisi zvakazara kushandiswa. Mari yasara pakuenzanisa pepa panguva liquidation kubva pazvinhu yesangano, musatora nhoroondo mutero zvinangwa.

Kana kunobatsira mudyandigere kunoitika kwokutanga yakafanira musi, unofanira recalculate mutero chawo. Kana nyora-kure nokuda mupfungwa kana mumuviri kuparara chinhu madiki havaiti.

Vanoda ichaparara

How kunyora kure depreciated pazvinhu yesangano kubva pachiyero pepa? zvichida ndicho nyore kuti zveakaunzi nyaya. Kana nguva kutarisirwa anobatsira upenyu rakaenderana chose pamwe chaiko residual ukoshi pasi zero, uye pashure kuita chiito kunyora kubvisa chinhu hunoguma kuti akanyorwa nekambani zvinhu.

Kana pfungwa kana mumuviri kudzikira kunoitika kwokutanga pane aronga, zvinokosha kuti Masvomhu iro Data hunozodiwa on:

  • kwokutanga purojekiti mutengo (nomutengo + kutumirwa + kugadzwa);
  • vaunganidza depreciation nokuti pedza nguva (runoenzanirana chikwereti subaccount 02);
  • residual ukoshi akaenzana musiyano pakati enhoroondo mutengo uye vaunganidza depreciation.

Zvapedzisira ukoshi iri deducted munhoroondo 01. The tuso unhu yesangano iri mari mashoko.

The kutevedzana kwezviitiko vakanyoresa zvinoratidza mumwe debit pakuenzanisa pfuma, akafumuka nokuda vapfeke, unogona kuonekwa tafura pazasi:

kwetsvina Os

DT

kt

Mamirire kutengesa

01 "Disposal"

01,1

Debited pamwe chitsama yepakutanga kukosha chinhu

02

01 "Disposal"

Deducted vaunganidza pamusoro nguva yose amortization

91,2

01 "Disposal"

By kufungisisa mari twa kwetsvina

Muronga wiring zvakazara uenzanisire kunyora kure pakuenzanisa yakatarwa zvinhu. Kana wezvamatongerwe zvakanaka liquidation ukoshi, ukoshi hwayo zvakabatanidzwa 91,1.

Sale pfuma

Hapana anorambidza munhu zvebhizimisi kutengesa yesangano nezvirango pamutemo. Kuunganidza mashoko pamusoro mari uye zveminda, izvo zvakaita nedanho kutengeswa pfuma kune mumwe munhu kana repamutemo rinoshandiswa ne 91. The vaunganidza Verengai debit mari, chikwereti - kwemari.

Nyora-offs kubva pazvinhu zvavo zvinoitirwawo pakutengeswa kuwedzera kudzimwa pakati chiito uye chibvumirano waakazvitengesa achabatsirwa Postings:

  • DT 01 "Disposal" Km 01,1 - nokuti chitsama chokutanga kukosha pfuma.
  • Am 02 Km 01 "Disposal" - chitsama pamusaka depreciation.
  • DT 91,2 Km 01 "Disposal" - kukosha residual kukosha kunobatsira.
  • Am 62 Km 91,1 - unoratidza chitsama chinobva kutengeswa pfuma.
  • DT 91,2 Km 68,2 - mhosva VAT pamusoro vakaziva kushanda hurongwa.

Sezvaunogona kuona, vakawanda vakanyoresa uwirirane algorithm achinyora kubvisa pfuma kana zvasakara.

Mupiro kuti bumbiro guru rimwe zvebhizimisi

How kunyora kure pakuenzanisa yakatarwa yesangano vakaita mugove nomupiro? Zvinangwa zvakadaro, achishandisa 58. The mubhizimisi iri guru mvumo mamwe masangano kazhinji kunobatsira nzira entrepreneur. Wiring ichava sezvinotevera:

  • DT 01 "Disposal" Km 01,1 - nokuti chitsama chokutanga kukosha pfuma.
  • Am 02 Km 01 "Disposal" - chitsama pamusaka depreciation.
  • DT 91,2 Km 01 "Disposal" - kukosha residual kukosha kunobatsira.
  • Am 58 Km 01 - unoratidza chitsama mipiro kuti bumbiro guru rimwe boka.

Zvinokosha kucherechedza kuti yakawiriranwa mipiro hazvigoni kunzi kune Implementation ose, uye saka VAT pamusoro dhipoziti huwandu hachiverengerwi.

chisingapembedzwi chinja

The sangano vakasununguka dzokurasa yacho panguva yayo kungwara. Chinhu chikuru kuti kuita zviito zvinoenderana mumutemo wakadzikwa. Kana mari yacho pfuma sechinhu nyora kure pazvinhu yesangano kubva pachiyero pepa? Kunotanga Posting zvakafanana zviito: vakasara yepakutanga mutengo uye vaunganidza depreciation. Zvadaro, mukuru residual ukoshi makanyorwa kure mu "Mamwe mari". Account anounganidza uye dzimwe mari chakakonzerwa namaneja ari wemupiro chinhu. Uye akapomera VAT pahwaro mamiriro musika kukosha pfuma.

Musiyano uri pakati W rokuzvidavirira Chiito mupiro kubva pakutengeswa? Muchiitiko chokutanga, mari haigoni kuumbwa, chete mari. Kana pakutevedzera kambani ine mukana uwane mari uye kubuda panguva purofiti, kana kanenge kufukidza mari. Financial zvabuda (kurasikirwa) kuti zvinhu zvakanyorwa kure kupa wiring 99 Kr 91,9 Am.

Mienzaniso liquidation kuti zvinhu

Nyora kure pakuenzanisa yenzira huru asingagoni zvachose. Nzira rinowanzoshandiswa Real Estate nechinangwa mazuvaano, redevelopment kana zvimwe zvinangwa. Panyaya zvivako uye dzimba, asi unusable chikamu anogona kanyama pasi apo mukuru vachiripo panzvimbo.

Zvakaratidza kuti chaizvoizvo ndiyo nzira huru iri zvebhizimisi yesangano, asi ayo ukoshi kuchinja. Panyaya iyi, pane kudiwa kuongorora zvivako, uyewo recalculation kuti depreciation. Mari uye mari kubva pakutonga liquidation kunooneka nhoroondo 91.

How kunyora kubvisa pazvinhu yesangano kubva pachiyero chakarurama? To ichi anofanira subtracted kubva kuitika kukosha yepakutanga, uwandu depreciation uye vakasara riri ipapo zvinoratidzwa munhoroondo 91 Accounting.

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