Accounting. Qiimo. Dariiqooyinka loo saaro hoos u dhaca

Qiimo - hoos u habsami leh ee qiimaha bilowga ah ee nidaamka qalliinka inta lagu guda jiro nolosha adeegga. Tani waa hantida a caan ku duqoobin, urur, daacad laga leeyahay, marka la eego lacagta. Mid ka mid ah marxaladaha aasaasiga ah ee hantida ma guurtada ah - qiimo dhaca. Hababka xisaabinta qiimo IFRS qaybsan 4 nooc, mid kasta oo laga wada hadli doonaa si faahfaahsan.

xeerarka accrual

Jaro qiimaha hoos u dhaca bilaabmin soo socda ka dib markii la ansaxiyo hantida ma guurtada ah ee bishii xisaabaadka. Joojiyo of qiimo dhacdaa ka dib markii raasamaal ee qiimaha guud ee socda maalintii ugu horraysay ee bisha cusub.

Muddada guud ee deyn bixin ku xiran tahay:

• muddada hawlgalka;
• badanoo dhicis ah ee OS ah;
• complete raasamaal ka dhigan tahay inta uu ka dhamaanayo ee loo qoondeeyey.

lacagta deyn bixin inta badan waa la soo dhaafay muddo dhan isticmaalka hantida. Iyada oo la joojiyo oo OS la jaro waxaa laga yaabaa in laga jarin iibin dayactir / qalab ama ku sii isticmaalo.

jarin Qiimo joojin:

• sale, badanoo ka mid ah shayga,
• ilaalinta in ka badan hal quarter;
• dhiska ama casriyeynta waayo, sannad ka badan,
• khasaaraha hantida oo xidhiidh la leh xaaladda degdegga ah, masiibooyinka dabiiciga ah,
• bixinta ururada kale ee ka howl gala haysashada ama isticmaalka meel gaar ah.

Marka laga natiijada lacageed ee dhaqdhaqaaqa dhaqaale ee shirkadda waxaa qiime ee ku salysan bishiiba.

OS aan qiimo dhaca

Xusuustaa habka aasaasiga ah - waa hantida ururka isticmaala in ka badan hal sano si ay u fuliyaan dhaqaale iyo maamul, wax soo saarka iyo hawlo fulineed. waxaa jira kuwa liiska nidaamyada hawlgalka on taas oo accrual qiima dhaca lama siineyo. Kuwaas waxaa ka mid ah:

• khayraadka duur-joogta,
• securities;
• dhismaha ee horumarka u diidan mustaqbalkooda xawaalad;
• hantida helay by yahay maalgelinta bartilmaameed;
• ka dhigan tahay waddada, dhir,
• xoolaha ku jira si ay u helaan wax soo saarka beeraha,
• iibsaday dhismaha;
• soo bandhigaa museum iyo shuqullada tahay;
• OS helay lacag la'aan ah.

ururada OS-faa'iido ku xiran yihiin accrual qiimo ma aha, iyadoo aan loo eegin nooca.

Determination of nolosha waxtar leh

In view of muddada suurto galka ah ee hakinta hawlgalka shayga la go'aamiyo. Habka of saaro hoos u dhaca hantida ma guurtada ah uusan ku xiran tahay ma on muddada adeegga, waayo, hab kasta oo la go'aaminayo muddada isticmaalka waa talaabada ugu horeysa ee xisaabinta xaddiga in bil qiimo u qortaa-off.

nolosha waxtar leh ee OS ee waxaa loo arkaa inay muddada wakhtiga adeegga shayga, kaas oo keenaya dakhliga ee shirkadda. Go'aaminta nolosha adeegga guriga ee loo baahan yahay inta lagu jiro korsasho ee OS ee koontada. Xisaabiyaha helaa waqti nolosha waxtar leh oo ku saleysan:

• Meyeydaan wax la filayo, ku salaysan sooc ka sheegtay by saaraha;
• Duugga la filayo inta lagu guda jiro isticmaalka;
• OS isticmaali xadaynta.

Muddada hawl lagu gar gooyn doonaa waqtiga guddoominta ee shayga.

Qiimo: hababka saaro hoos u dhaca hantida ma guurtada ah

Under IFRS, waxaa jira labo siyaabood oo aasaasi ah in ay ka qaadaan qiimo: toosan iyo Fansaarada. Habka toosan-line of saaro hoos u dhaca hantida ma guurtada ah oo ku lug leh qadar raasamaal tartiib ah oo joogto ah oo ay xirtaan muddada dhan loo isticmaalo. Waxa ay u muuqataa sida tan: bil kasta ururka taxan isla xaddi account credit 02.

Habka non-toosan ee saaro hoos u dhaca ku ah hantida ma guurtada ah u qaybsan yahay 3 hababka:

• hadhay shrinkable;
• wadareed,
• wax soo saarka.

Inta qiimo ururtay sida uu habab kala duwan Fansaarada doonaa bil kasta cusub.

Habka toosan-line of saaro hoos u dhaca hantida ma guurtada ah waa universal ee nooc kasta oo hanti ah ee ururka waxaana loo isticmaalaa labada wax soo saarka iyo shirkadaha ganacsiga. Sida caadiga ah Dariiqada laynka toosan ee fadilay in ay dhacdo kuwa nidaamka ka hawlgala in si tartiib tartiib ah oo si siman u ka faa'iideysan.

Astaamaha u gaarka ah lacagta u qortaa-off Duugga sinnayn

Jira habab khaas ah oo dheeraad ah non-toosan ee saaro hoos u dhaca. hantida ma guurtada ah loo go'aamiyo ka ugu habboon:

1. Yaraynaysaa ka dhiman khuseeya xaaladaha halkaas oo cad ogaadaan in load ugu badan ee deegaanka uu noqon doono sanadka ugu horeeya isticmaalka, ama qalabka iibsaday oo ujeedadiisu tahay in la sii daayo of alaabta cusub. Xaaladdu waa mid aad u hesho faa'iidada ugu badan markii ugu horeysay ee hawlgalka, marka ay tahay caqligal ah in ay bixiso qaybta ugu weyn ee hoos u dhaca.
2. Habka wadareed aad uula mid tahay hoos u of habka dheelitirka. Waxa uu ku xidhan tahay wadarta qiimaha tirsi of sano ee isticmaalka hantida ah oo kuu ogolaanaya in aad bixiso bulk of qiimo dhaca ku bilowga isticmaalka shayga. Labada hababka waxaa inta badan loo isticmaalaa in goobta shaqada iyo kuwa nidaamka ka hawlgala, nolosha adeega, sida caadiga ah, in ka badan hal tobankii sano.
3. Habka wax soo saarka ayaa waxaa kamid ah la joojiyo kharashka qiimo saami u soo saaray alaabta, shuqulladooda iyo adeegyada. lacagta laga jarin ku xiran tahay xoogga isticmaali OS ee nidaamka wax soo saarka. Tani waa ka adag, laakiin aad jidka fiicnayn in ay ka qaadaan qiimo dhaca si ay u gaaraan isku dheelitirnaan dakhliga iyo kharashka ganacsiga.

Isticmaalka hababka qaar ka mid ah saaro hoos u dhaca ururka nidaaminaya.

Qiimo qaybo siman

Habka of toosan-line guud ahaan qiimo tiriya waxaa loo xisaabiyaa fudud. Lagu gartaa hab toosan for saaro hoos u dhaca of go'an formula hantida:

A = (U _oc × H _a) ÷ 100%; halkaas oo:

• A - qadarka qiimo dhaca.
• C _xoonka - lacagta waday ee OS ah.
• H _iyo - heerka deyn bixin in sano.

The keentay Duugga OS lacagta muujinaysaa marka la eego lacag hal sano hawl. Wixii sahlanaato, qiimaha ka dhalanaya waxa loo qaybinayaa tirada bilaha, go'aaminta tirada lacagaha mid kasta oo iyaga ka mid ah.

Ka fiirso tusaale ahaan this: shirkadda geeyey hawlgalka ee February kharashka lathe 200 kun rubles, nolosha adeegga waxaa lagu qiyaasaa 15-sano ... Xisaabiyaha dhigay xisaab ah:

1. Waxaa lagu qeexaa _sida H = 1 ÷ 20 × 100% = 5%.
2. lacagta la xisaabiyey qiima dhaca sanadlaha ah ee xoqin: A = _sannadkii (200,000 x 5%) ÷ 100% = 10,000.
3. Inta ay hoos u dhaca bil kasta waxa loo xisaabinayaa in rubles: _bil A = 10 000 ÷ 12 = 833.

Ururku wuxuu ka dhigi doonaa lacagta on March 1, in cadadka 833 rubles. in credit ee la xisaabay 02 (xisaabinta qiimo dhaca hantida ma guurtada ah Dariiqada laynka toosan ee). Jidka TUSAALE la awoodi karo waxay muujinaysaa sida loo isticmaalo ee habka iyo xog ah ee ay la isticmaalo.

Habka hoos u hadhay

Marka la samaynayo dariiqadan, ururka bixin doontaa lacagta bil kasta la mid ah, kaas oo la dhimi doonaa sannad kasta. Habka waxaa loogu talagalay bixinta qayb weyn oo lacagta bilowga nolosha adeeg ee nidaamka qalliinka ah.

Unwinding habka dheelitirka hoos u saaraa iyadoo la isticmaalayo qaaciddadan:

A = (P _OST × H _a × K _yc) ÷ 100%; halkaas oo:

• On _bari - .. Farqiga u dhexeeya qiimaha taariikhiga ah iyo qiimo u ururay, taas macnaheedu waa qiimaha haraaga ah hawlgalka.
• _Iyo N - Cayrin caadi.
• By _yc - hi Wehliyaha ururka la aasaasay (laakiin aan ka badnayn 3).

Xisaabinta qiimo dhaca habka dheelitirka hoos

Tixgeli jidadka saaro hoos u dhaca hantida ma guurtada ah. Tusaale ahaan hoos u xisaabiyaan dheelitirka, iyadoo la isticmaalayo macluumaadka soo socda:

Shirkadda geeyey hawlgalka computer ah oo ku kacaya 200 kun. xoq., Nolosha taas oo lagu qiyaasay 8 sano. Ururka dedejisaa bixinta 2 jeer. Waxaa loo baahan yahay si loo ogaado xaddiga qiimo sanadlaha ah ee 4 sano ee ugu horreysa. Qabtaan xisaabinta:

1. Qiimaha waxaa lagu qeexaa _sida H = (1 ÷ 8) × 100% = 12.5%.
2. Inta lagu guda jiro mushaharka ugu horeysay ee ururka sano: A = (200,000 × 12.5% × 2) ÷ 100% = 50,000.
3. Qiimaha haraaga ah ee lacagta sannadkii labaad ee: 200 000 - 50 = 000 150 000 Qiimo sannaddiisii labaad: A = (150,000 × 12.5% × 2) ÷ 100% = 37,500.
4. Qiimaha haraaga noqon doonaa sannaddii saddexaad: 150 000 - 37 = 500 112 500 Qiimo sannaddii saddexaad: A = (112,500 × 12.5% × 2) ÷ 100% = 28.125.
5. Qiimaha haraaga noqon doonaa sannaddii afraad 112 500 - 28 = 125 84 375 Qiimo sannaddii afraad: A = (84,375 × 12.5% × 2) ÷ 100% = 21.094.

Shirkadda sii wadi doonaa in xisaabaha sideed ee la soo dhaafay, kaas oo bixin karin lacagta bil kasta ee Duugga u qortaa-off ka buuxa kharashka amortized ama ay u qaybsadaan qiimaha haraaga ah ee qaybood siman on sanadkii la soo dhaafay ee bixinta.

Xisaabinta hab qiimo wadareed

Inta qiimo sanadlaha ah, sida in habka of yaraynta hadhana waxaa iska lahaan doona kala duwan. Habka wadareed waxaa loo isticmaalaa in si deg deg ah u noqdaan huriye iyo daallanna qalabka xaaladaha halkaas oo la qorsheeyey in ay helaan faa'iidada ugu weyn waa heerka bilowga ah ee hawlgalka. Si kastaba ha ahaatee, ka duwan habka of yaraynta ka hadhay waa wax aan macquul aheyn si ay u dejiyaan heerka gaar ah oo dardargelinta.

In xisaabinta kasta oo kale oo jira habab aad ula mid Fansaarada of saaro hoos u dhaca hantida ma guurtada ah. qaaciidooyinka ku kala duwan yihiin oo kaliya in isticmaalka qiimaha gaar ah, iyo in guud, waxa ku jira dhammaan macluumaadka la mid ah. deyn bixin hab wadareed Annual xisaabiyaa by formula ah:

A = (P _{L prim} × N) ÷ N _SL halkaas oo

• On _{ugu horeysay ee} - xaddiga waday ee nidaamka qalliinka.
• _L N - Tirada Sanooyinka ilaa dhammaadka muddada dayactirka.
• N _SL - wadarta tirada sano muddada.

The salaysan xisaabinta loo qaado cimri: inta ka dhiman sanad iyo xisaabiyaa on wadarta guud ee tirada sano. Waxaa xusid mudan, in hooseeyaha ee formula ma bedeli doonaan. Tusaale ahaan, haddii aad rabto in aad xisaabiso qiimo 6 sano, wadarta tirada uu noqon doono 21 (sidoo kale u Dhawaqa kasta oo lambar laga bilaabo 1 ilaa 6).

habka xisaabinta for wadareed Tusaale

Waxaan xisaabiso qiimo sanadlaha ah oo isticmaalaya xogta asalka ah: shirkadda geeyey qalab qalliin ku kacaya 140 kun rubles .. nolosha adeeg ee 5 sano. Xisaabi qiima sanadeedka lagu jiro 3 sano ee ugu horeysa. Qabtaan talaabooyinkan:

1. Sannaddii kowaad shirkadda bixin doonaa: A = (140 000 × 5) ÷ 15 = 46 667 rubles.
2. Qiimo sannaddiisii labaad waa: A = (4 × 140000) ÷ 15 = 37,333 xoqin.
3. Iyo deyn waayo, sannaddii saddexaad noqon doonaa: A = (140 000 × 3) ÷ 15 = 28 000 rubles.

Xisaabinta sano ka hartay by mabda'a isku mid ah ku qaadeen. Si loo xisaabiyo lacagta billaha ah ee qiima sanadeedka loo qaybiyo tirada bilaha.

habka wax soo saarka ee qiimo u qortaa-offs

Isticmaalka habka xisaabinta hantida kaliya ee suurto gal ah si toos ah loo isticmaalo habka wax soo saarka ama fulinta shaqooyin (adeegyada). Jarin iyo inta kale ee qiimaha OS waa si toos ah ay ku xidhan tahay habka wax soo saarka, kaas oo ka caawisaa si loo yareeyo formation of xisaabaadka khasaaro.

formula soo socda waxaa loo isticmaalaa si loo ogaado qiimo dhaca:

A = (C × ku saabsan _{pr.f. prim)} ÷ sooreyso, kuna waari dhexdeeda,

• On _pr.f. - mugga wax soo saarka dhabta ah.
• On _{ugu horeysay ee} - qiimaha nidaamka qalliinka oo Miisaaman.
• On - ineey mugga ee wax soo saarka nolosha adeega oo dhan ee la ballamay.

Ka fiirso tusaale macluumaadka soo socda: ururka ganacsiga qaybinta alaabta iibsatay baabuur ah oo ku kacaya 200 kun rubles .. masaafada Presumable gaari doonaa 400 kun. Km. Siinayaa qiimaha dhab ahaan ay maamulaan ee January - .. 4 kun km, February - 9 kun km, Pennslavenia -. 2 thous Km.. Xisaabi qiimo ah saddexdii bilood ee.

Hirgalinta xisaabinta:

1. Raadi qiimaha asalka ah ee nidaamka qalliinka, oo ku salaysan kiiloomitir ka mid ah u safray: A = 200 000 ÷ 400 000 = 0.5 rubles / km ..
2. Qiimo of January noqon doona: A = 4.000 × 0.5 = 2000 r.
3. Qiimo waayo, February waa: A = 9000 × 0.5 = 4500 p.
4. Qiimo ee March noqon doonaa: A = 2000 × 0.5 = 1000 r.

Sidoo kale, hoos u dhaca waxaa loo xisaabaa bilood ka hartay. Maxaa yeelay nolosha adeegyada waxaa lagu muujiyay in mugga filayo ee wax soo saarka, waxaad u baahan tahay waqti ay dib u eegaan oo loo casriyeeyo qiimaha.

Qiimo iyo Accounting

Waxba ma ahan wixii habka of saaro hoos u dhaca hantida ma guurtada ah ee loo isticmaalo ganacsiga, isticmaalka waaxda xisaabaadka by 02. Wuxuu waxaa lagu tiriyaa mar kasta sida wareejinta wadaraha. Xaaladdan oo kale, xisaabta gala in account of kharashka wax soo saarka iyo Ji ah. 44.

Ka dib dhammaadka qiimo dhaca ama ay sabab u tahay badanoo, bannaanka OS xaddiga iibka milicsato xisaabta "Hantida go'an" koronto Am "OS Qiimo" CR "OS". cq Subaccount. 02, ururiya macluumaad ku saabsan jarin ee xiranto hantida.

Waxaa ka duwan hababka bang ah. canshuurta xisaabaadka qiimo xisaabaadka. Hababka loo saaro hoos u dhaca ku koobnayn labada - toosan iyo non-toosan, oo aan lahayn dareen qoto dheer dhaqaalaha. Habka toosan waa inay isku hab ee isku magaca ah ee xisaabinta iyo waxaa loo xisaabaa OS kasta si gooni gooni ah.

Habka Fansaarada aan ku lug leedahay hoos u dhaca in kooxda ama koox ka mid ah nidaamyada hawlgalka la mid ah. Xisaabi wadarta formula soo socda:

A = (B × H _{wadarta a)} ÷ 100% meesha

• _wadarta B - dheelitirka guud ee group nidaamka qalliinka bilowga bisha.
• heerka hoos u dhaca (set TC RF kooxda OS kasta) - H _iyo.

Jira kooxo qiimo dhaca ku qoran Xeerka cashuuraha.

hantida ugu muhiimsan caan ururka waa qiimo dhaca. Dariiqooyinka loo saaro hoos u dhaca hantida ma guurtada ah awood shirkadu in ay doortaan ugu haboon habka. Balance waxqabadka qalliinka (oo ay ku jiraan qiimo dhaca) - ku saleysan oo ka mid ah caddaymaha dhaqaalaha iyo natiijada shirkada.