Kuraswa wakaiswa midziyo

Fixed zvavo kushandiswa vari pasi kupfeka, nderechinyakare mutsika uye mumuviri, tiri kutengesa vaipanana, akatamisira zvakasiyana siyana zvikonzero musangano. Kuraswa pazvinhu zvavo masangano mugumisiro:

• Implementations midziyo
• Liquidation kana tsaona, njodzi dzinongoitika dzoga, kuba
• Nyora-offs chokuita ramangwana unsuitability ravo
• Uchatamisa pachena
• Pakupera ngadzirambe yesangano iri risi
• Mupiro guru mvumo dzebato rechitatu

Kuti kuona feasibility pamusoro unsuitability huru achishandisa basa, rinoumbwa nenyanzvi Hardware, mainjiniya, mukuru akaundendi. Ivo kuongorora uye chigaro mhaka nyora-kubva yakamisirwa twa kuziva vaishungurudza, tichifunga mukana kwohumwe kushandisa zvikamu decommissioned nzvimbo zvichitevera kubviswa kubva simbi idzi anokosha. Zvadaro kuti chiito nokuda kukanzura, izvo yakasainwa nenhengo Commission, aifarirwa musoro uye hwakatamisirwa chizvidavirire dhipatimendi.

Basic kushanda musi Kuraswa pazvinhu yesangano inoratidza nyora-kubva chinhu nokuda kwayo yepakutanga mutengo. Pamusoro kutengeswa chinhu zvichinzi kure kubva residual kukosha, uwandu pamusaka depreciation inocherechedzwa nhoroondo uwandu VAT pamusoro zveminda, ari Exchange vari zvaizopedza mitoro pasi chibvumirano ukoshi. Magazini Entries vanoratidza kudzimwa pakati residual kukosha, uwandu vaunganidza kusakara uye vose mari dzinoitwa dzinoshandiswa chikuru zvinoreva apo debiting, kubviswa uye kuzozvidzorerwa.

Saka nokuda 01 Accounting allocates subaccount 01/1 -vybytie wakaiswa yesangano uye anoita wiring: D- 01/1 02 K 0 hwemashoko vaunganidza depreciation uye D-01 K 01/1 pamusoro chitsama chokutanga mutengo. Zvadaro musi nhoroondo 01/1 anounganidza ari residual kukosha kunobatsira, riri inoraswa mhosva kuti mari 91.

Pamusoro kutengeswa uye chokuendesa chirimwa uye midziyo anoreva nhema mugumisiro kubva kurasa yakatarwa yesangano acharumbidzwa yacho kubva pakutengeswa tichiregeredza purofiti.

Kuraswa wakaiswa yesangano chinoita akasara zvaioneka yesangano pashure Kubviswa uye disassembly chivako. Zvinhu vakapinda pa pamusika mitengo. On derecognition kuti ngadzirambe yesangano pashure tsaona, moto uye dzimwe njodzi zvinofanira kucherechedzwa kuti chikamu Nokurasikirwa reimbursed mumapoka inishuwarenzi tichiregeredza Reserve guru tichiregeredza vaya kana kuba kana kushota.

Kuraswa wakaiswa yesangano chinoitwa nevanhu magwaro chikuru - chiito nokuda kudzimwa pakati Os-4 liquidation, nyora-kure chokuita hazvibviri kwohumwe kushandiswa. Pamusoro sale, kuchinjwa mugove guru, pamwe wemupiro chipo, chirimwa uye midziyo yakagadzirwa kuita mabiko uye kupararira Os-1. Pavaidzoka munhu chinhu yataihaya uye kutamira mukati zvitoro uye mamwe mabhizimisi zviyero akazara bhiri kuti munyika misha, asi kufamba mudyandigere kwakadaro zvinhu havasi.

Nguva dzose disposals kubva pazvinhu zvinhu zvinoda dzimwe mari, izvo zvinoratidzwa muchimiro remapazi uye mari inoshandiswa kuenda kumhanya 23 kana 91 kubva bhiri. Izvozvo zvikanzi 10, 68, 69, 70, uye debit nhoroondo 91, Sub-nhoroondo dzimwe mari. akavhiyiwa All chokuita mari kubva kwemari iri Implementation pakati zvinhu zvinoratidzwa munhoroondo 50, 51, 62 uye 91 pamusoro debit kuti subaccount chikwereti vamwe mari.

Uye mari uye mari kubva Kuraswa wakaiswa ndeizvi vaziva zviri kuitika nhau nguva. Musi kuverenga 91 ari kuenda zvemari mugumisiro kurasa pfuma musangano. Kana chikwereti zvibodzwa kupfuura debit, kambani ine purofiti, uye kana shoma - kurasikirwa. The zvemari mugumisiro kubva kurasa yakatarwa yesangano munhoroondo 91 panopera mwedzi woga woga debited kuti nhoroondo 99.

On Kuraswa pazvinhu yesangano iri uwandu kadhi akakodzera katsamba pamusoro achibvisa kubva mazita. Cards zvinochengeterwa panguva kambani kwemakore anenge mashanu.