IBE - chii? Ngaabvumire yakaderera ukoshi zvinhu

Nekurangarira kuti kuderedzwa ukoshi kusakara zvinhu (IBE) - iri muboka rinokosha chaizvo kuti ndizvidavirire. Mabasa ayo, hapana kambani anogona kuita pasina akati chinonakidza. Munyaya ino tichaedza kupa yakawanda sezvingabvira kwakakwana uye hwakadzama mukupindura mubvunzo: "? IBE - chii"

A vakasvimha dzidziso

Chero kambani akatenga uye anoshandisa zvakawanda zvinogadzirwa kuti hazvigoni kunzi wakaiswa zvinhu. Hechino chimwe chinhu yavo chizvidavirire uye inonzi kusakara zvinhu zvishoma kukosha. Kuti kuita zvakawanda pachena, isu uchareva chii, chokwadi, iri mungozi.

Izvozvo zvinogona kunzi kune IBE

Kutaura zvazviri, pasi ukoshi zvinhu - ichi inzira basa, asi mari yavo rwuripowo matura zvavakanga vachida kuita. Inokosha pamusoro pakunzi zvimwe zvokushandisa, maturusi nezvimwe zvakadaro. D. IBE ndiyo tsanangudzo kwayo upenyu achishanda, uyewo yepakutanga mutengo.

Yeuka kuti tiri pakati IBE kusvika chikamu uwandu sangano ane basa - asingasviki rimwe gore, apo mutengo wavo hachibatsiri (vari kupfeka).

Imwe nhungamiro pamusoro kupatsanura kwenhumbi muboka iri repamusoro panogumira kukosha yakaderera-mugiredhi kusakara zvinhu. Zvakanga iye uyo kunotema kana anoreva yakatarwa zvinhu kana chete kuti IBE. Saka, mari IBE - rinokosha chokuratidza.

Achishandisa matauriro akafanana tsanangudzo kuna yakaderera ukoshi kusakara zvinhu zvinosanganisira mbatya, shangu, zvokushandisa muhofisi, midziyo, mhuri uye zvinhu, etc. Pasinei anobatsira upenyu kushandiswa uye mutengo, muna IBE Group kunosanganisirawo kushandiswa zvishandiso, midziyo yemagetsi kusanyatsotsanangurwa zvakanangwa zvokushandisa zvinodiwa kugadzirwa ..; zvikamu yaitsiva midziyo; Zvaitibatsira hove; Chainsaw.

For MB-zvinhu zvisingagoni kuitwa michina zvokurima uye zvokurimisa, midziyo kuvaka uye zvokurimisa, basa mhando zvipfuwo. izvi zvose Rinowanikwawo yakatarwa yesangano pasinei okuti basa uye kukosha.

A Nhoroondo shoma

Money aipedza panguva pakuunganidza zvimwe zvinhu, regai pave mari. Izvi zvinogona kushandiswa kwenguva refu, uye anogona kuva mumwe-nguva kushandiswa. Muchiitiko chokutanga tiri kutaura pamusoro wakaiswa zvinhu. Asi rechipiri - hachichinjiki.. Uye mari inoshandiswa kuzivikanwa panguva pamudyandigere. Saka tinofunga uye kufunga maakaundendi. Asi pakupedzisira remakore, nyanzvi munyaya ino vauya chinokosha kusarudza: zvinhu zvinoverengeka namakore uye kuti panguva iyoyo kuva hwakanyatsorwisa yakaderera cost, zvakaoma chevatatu sezvo wakasimba zvinhu. Nekuti vamwe vedu akasarudza kubvisa akati Mapato imwe chikamu zvinhu. Vakadaidzwa zvishoma ukoshi kusakara zvinhu (IBE) uye zvinosanganisirei ano zvinhu.

Nzira dzekuziva nadzo kupatsanura nhumbi kuna BMP

Zita iri izwi rine nheyo mbiri: chiduku mutengo uye upenyu basa - kutsanya kusakara. The chikuru chokuratidza aiva valorem muganhu uye upenyu. Kupedza nguva kuchinja nguva nenguva. Asi kuti upenyu nguva dzose kunzwisisa gore rimwe. Saka, hunonzi Zvingatiomera zvose mana zvokusarudza hwakawanikwa nokutaura zvinhu tiri kufunga Categories:

1. Nyaya mari inokosha zvishoma kupfuura muganhu, asi ari kushanda ne gore kupfuura mumwe.
2. Chinhu ndewe zvishoma kupfuura muganhu, asi ari isingasviki gore.
3. Nyaya inokosha kupfuura muganhu, ndiwo mwedzi anopfuura 12.
4. The chinhu ndewe zvishoma kupfuura muganhu, uye riri isingasviki gore.

Kare, asi boka rechina inganzi kuna IBE akadana kushanda guru. Pakutanga zvakanga vaifungidzira kuti wokutanga, rechipiri uye rechitatu boka zvichabviswa semhosva wakaiswa zvinhu. Asi tsika, vanhu vakarangarira mutengo muganhu uye kukanganwa nenguva basa. Saka IBE kuva yakazvimirira boka. The yose dhipatimendi nemasangano mubasa tsvakurudzo yakaderera ukoshi zvinhu.

How kushanda pamwe IBE. Theorists Vs tsika

Practice kwakasimbiswa akawanda mikana:

1. kupinda mumabhuku uye wakapfuurira kushanda zvinhu tichiregeredza 12 "Low-ukoshi kusakara zvinhu." Dzaiitwa panguva Mari kunobatsira. Uye pakupedzisira mumwe mwedzi expensed 1/12 ari mutengo. E. Service upenyu chingava kupfuura gore, asi mari midziyo, kana, muti, uwandu zvakanyorwa kure pamusoro mwedzi 12.

2. Pamusoro chokuendesa nzvimbo kuchanzi pakarepo vanopfeka 50%. Uye akasara 50% - panguva pamudyandigere yake.

Kusarudza yechipiri yakashandiswa Chokwadi, zvakawanda. Iye wakange nyore kuti zveakaunzi. Kunze, wokutanga akanga zvainovhiringidzawo ayo. Mumwedzi kutenga pachiyero papepa akatora isa kukosha yose chinhu, uye musoro kuwedzera purofiti ichi mwedzi. Kwoitawo, dzakafanana depreciation akaderedza mari unozotevera rokuzvidavirira nguva, asi zvakanga handizvo zvachose. Kubva esayenzi maonero, zvose nzira vanotadza.

Paiva neimwe kusarurama kwemafungiro munhoroondo IBE. Kune zvinhu zvakadai, mutengo uri pasi. Muchiita maakaundendi vakaomerera kuti zvinhu izvi zvakanga zvakanyorwa kure pakarepo kuti uno mari. Zvadaro havadi chero depreciation uye amortization. Very nyore, hazvisi here? Asi theorists vanonyara chaizvo nzira. Zvisinei, mugumisiro nyaya pfungwa dzavo hadzina kunyanya kukanganiswa. Practice ndiyo tsika, nokuti zvose akaderedza mari yacho zvebhizimisi mumwedzi rwokutenga, uye nokudaro nyore basa maakaundendi.

isu Pashure akasarudza kubvisa IBE, asi izvi hazvirevi kugadzirisa dambudziko. Asi izvi zvose - zuva nezuro. Nhasi, pasi ukoshi zvinhu zvichiripo, uye zvinyorwa zvavo vari kuchengetedzwa. About sei izvi zvaitika, uye huchakurukurwa. Saka, kuti IBE: yakadiniko uye chii Inodya?

Kushanda PBU 5/98

Ngaabvumire yakaderera ukoshi zvinhu rinoitwa pasi zvokudya Accounting PBU 5/98 ( "nekurangarira kuti uwandu"). The kutenderera kuderedzwa mugiredhi kusakara zvinhu upenyu hune matanho matatu: kupinda, kushanda uye kwetsvina. Saizvozvowo, chizvidavirire kwakadaro secrete tsoka:

• chionekeso;
• IBE issuance;
• hutachiwana ichishanda;
• pfeka;
• Kudzimwa of IBE.

Rokutanga uye rechipiri nzira dziri chinoitirwa muenzaniso sezvakarayirwa nhoroondo zvinhu. Asi IBE ichishanda ine maitiro ayo, izvo zvinokonzerwa Kusarudza mhando rokuzvidavirira uye nyora-offs.

Low-ukoshi zvinhu, mutengo uri mukati 1/20 hwakagadzwa muganhu kuti kwakajairika Unit, kunyora kure mari inoshandiswa sezvo ivo vapinda kushanda. Nokuti BMP kukosha kupfuura 1/20 pamusoro zvishoma akagamuchira kudzikisa ukoshi kusimbiswa. Kazhinji ane nzira dzinotevera: chimbadzo, Linear Proportional kuti bhuku kugadzirwa. Muchidimbu tsanangura chii.

Kana kushandisa Linear nzira depreciation vebasa mitemo, inobva zvinofungidzirwa anobatsira upenyu IBE. Dzakava mubereko depreciation nzira inoshandiswa nomumwe nenzira mbiri: mu uwandu 100% hutachiwana ichishanda kana uwandu 50% of mutengo pakukurukura kubva yokuchengetera zvinhu kuti kushandiswa, uye akasara 50% - iri inoraswa. Marangwanda kubva nyora-kure kubva IBE (zvaioneka yesangano) chakaita kuti pa musika kukosha pamusoro nyora-kure musi uye wakanyorwa pamusoro mari mugumisiro (DT 10, CT 80).

Kuti uwane mamwe mashoko pamusoro nhoroondo: pamatanho, features, nuances

kambani ose unochengeta zvinyorwa IBE. Izvi zvinoitika sei mune tsika? The algorithm iri nyore:

1. Accounting sangano anosvika zvinhu.

2. Rinotarisira yakachengeteka.

3. Anosarudza kukosha yakaderera-mugiredhi kusakara zvinhu.

4. mashandiro kudzora nguva.

5. Anorega sharu IBE.

Kubvira 2014 apo tama zvinhu kushanda kusakara BMP accrues kwete yose kukosha uye hafu kubvisa pasi residual. Vakasara 50% akapiwa kare apo debiting. Kana kuchinjwa yakaderera-ukoshi nhumbi kuti akapfeka kushandisa kwavo parumananzombe kuti zvokunyama mutoro vanhu. Ipapo vakakumbira uwandu nhamba, izvo nyore Inventory. Wokupedzisira Danho kunobvumirwa kukanzura chiito (mharidzo zvekupfakira cm. Below) IBE.

zvinhu izvi vanofanira kuyeuka kuti deregister (pamwe zvokunyama basa munhu). Enterprise vakazvimiririra kuona muganhu mutengo kuti IBE. Zvinorevei izvi? Mhedziso kubatsira. Nokuti muchikwata akati Chokwadi, wakaiswa pfuma. IBE ichishanda rakagara mutsika uye mumuviri yabvaruka, mari yakatarwa midziyo umenshaetsya. Nechiyero jira vava residual kukosha, inova musiyano pakati pokuiswa mutengo uye uwandu depreciation kwenguva yamunenge kumwedzi. The kutanga Mari IBE uye raisanganisira mutengo rwokutenga yavo.

Depreciation uye nyora-offs

Depreciation IBE - chikamu mari mukurima. Kudzikisa ukoshi pamusoro mumwe nomumwe chinhu, nokuti yatarwa yesangano, zvakaoma. Nekuti sarudza imwe nzira mbiri IBE rokuzvidavirira (chii - tine kupendwa muudzame kumusoro), maererano nekambani chizvidavirire mitemo. Pane rinokosha chiito achinyora kure. A nzwisa Gwaro yakadaro wataurwa Photo pazasi, zvichabatsira dzokumabvazuva ruzivo maakaundendi panyaya iyi.

Kazhinji IBE wakabudiswa kushandiswa, pakarepo debited: debit nhoroondo 20, 23, 26, 25, 31, 43. Kana DT 29, 08, 88, 81, 96. The chikwereti Nhoroondo 12, kusvika pazasi 1.

azvidavirire nokuda IBE nhoroondo

Azvidavirire nokuda IBE uye kupfeka sangano kushandisa nhoroondo dzakasiyana: .. 13, 12, 15, 16, 48 ... mabasa All chokuita risiti of IBE - zvakafanana mune nhoroondo zvinhu, kureva, shandisa 15, 16 zvikwereti. Zvadaro, kwema zvose akanyorwa pre-DT15. Next anouya uye 16 mhosva nokuda IBE.

Chakaremara zvinhu zviri akaurayiwa kuburikidza chiito inoraswa.

Zvakanaka, takurukura chinhu dzakadai IBE: kureva kuti ndizvidavirire zvinhu iyi muboka kukanzura. Tinovimba kuti nguva yakawandisa kuverenga zvinhu asina akapfuura pasina kwamuri.