Mkpofu ofu akụ

Ofu akụ eji na-isiokwu na-eyi, bụzi ihe mgbe ochie na-adị na anụ ahụ, na-zụta, rere, gbanwere, bufee dị iche iche ihe na nzukọ. Mkpofu ofu akụ na òtù bụ n'ihi:

• Implementations akụ
• Liquidation bụrụ na nke mberede, ọdachi, na-ezu ohi
• Dee-offs na njikọ na-eme n'ọdịnihu nke ha unsuitability
• Nyefee n'efu
• Ẹkụre ofu akụ na mgbazinye
• Onyinye ndị e nyere ikike isi obodo nke a ọzọ

Iji chọpụta feasibility nke unsuitability nke isi n'aka a ọrụ, esịnede ọkachamara na ngwaike, engineer, isi ego. Ha na-enyocha ma guzosie ike na-akpata ihe, dee-anya nke ofu akpan owo mata perpetrators, ihe-ekwe omume nke n'ihu ojiji nke akụkụ nke na-anọghịzi n'ọrụ ihe owuwu na-esonụ iwepụ ndị a dị oké ọnụ ahịa ọla. -Eme ka ahụ mee ihe kagbuo, nke a na-aka site òtù nke Commission, mma site n'isi na kpọfere ajụjụ ngalaba.

Basic arụmọrụ na mkpofu ofu akụ egosipụta dee-anya nke ihe site na ya mbụ na-eri. N'elu ire nke ihe e dere anya mmapụta uru, ego nke akwakọba depreciation ẹka n'ime akaụntụ ego nke VAT na ụtụ, na mgbanwe na-dechapụ ọrụ n'okpuru nkwekọrịta uru. The ajụjụ Ndenye egosipụta dee-oyi nke mmapụta uru, ego nke akwakọba depreciation na ihe ọ bụla na-akwụ ụgwọ na-metụtara mkpofu ofu akụ na-lara ezumike nká, na mkpochapu onyinye.

Ya mere n'ihi 01 Accounting allocates subaccount 01/1 -vybytie ofu akụ na-eme ka wiring: D- 01/1 02 K 0 na ego nke-akwakọba depreciation na D-01 K 01/1 na ego nke mbụ na-eri. Mgbe ahụ na akaụntụ 01/1 nakọtara mmapụta uru nke akpan owo, nke bụ na mkpofu ebubo na -efu 91.

N'elu ire na nnyefe nke osisi na akụrụngwa leasing n'ihi na mkpofu nke ofu akụ ga-ịsị na rere na-efu nke uru.

Mkpofu ofu akụ akụkọ ihe fọdụrụ tangible akụ mgbe mwepụ na disassembly owuwu. Materials na-banye na ahịa ahịa. On derecognition nke ofu akụ mgbe ihe mberede, ọkụ na ndị ọzọ na ọdachi ga-sonye na akaụntụ na akụkụ nke weere reimbursed site ụlọ ọrụ ịnshọransị na-efu nke idobere isi obodo na-efu nke ndị na-ahụ mgbe na-ezu ohi ma ọ bụ ụkọ.

Mkpofu ofu akụ mere site isi akwụkwọ - ihe na-egosi maka kagbuo OS-4 na liquidation, dee na-apụ na njikọ na-apụghị ime nke n'ihu were. N'elu ire ere, nyefe nke ike isi obodo, na onyinye nke a onyinye, osisi na akụrụngwa na-mere omume nke n'ikuku na nnyefe nke OS-1. Mgbe alọta a gbazitere ihe na-akpụ akpụ n'ime ụlọ ahịa na ndị ọzọ na-azụ ahịa nkeji jupụtara ụgwọ esịtidem Ndahie, ma ndị dị otú ije ezumike nká akụ na-abụghị.

Always disposals nke ofu akụ na-achọ ndị ọzọ na-akwụ ụgwọ, nke na-egosi na ụdị arụmọrụ na mmefu na-aga na-agba ọsọ 23 ma ọ bụ 91 na ụgwọ ahụ. Nke na-otoro na 10, 68, 69, 70, na debit akaụntụ 91, sub-akaụntụ nke mmefu ndị ọzọ. All arụmọrụ metụtara uru si revenue na mmejuputa iwu-nke ihe na-egosi na ndekọ nke 50, 51, 62 na 91 na debit nke subaccount otuto maka ndị ọzọ ego.

Na ego na mmefu si mkpofu ofu akụ na-mgbe na-ghọtara na nke ugbu a akuko oge. Na ọnụ nke 91 na-aga na ego n'ihi na mkpofu nke aku na nzukọ. Ọ bụrụ na otuto Akara karịa debit, ụlọ ọrụ nwere a uru, ha na ọ bụrụ na obere - ọnwụ. The ego n'ihi na mkpofu nke ofu akụ site na akaụntụ 91 na njedebe nke ọ bụla n'ọnwa na-debited na akaụntụ 99.

On mkpofu ofu akụ na atọ ndị yiri nkata kaadị a mkpa dee banyere gbusịrị ha aha. Kaadị na-echekwara na ụlọ ọrụ maka dịkarịa ala afọ ise.