Olee otú dee anya nke itule nke ofu akụ? Ntuziaka, wiring

Ofu akụ nke enterprise - niile na-eji na aku na uba na-arụ ọrụ nke ihe karịrị otu afọ - ga-apụghị izere ezere isiokwu na-eyi. hardware usoro nnukota onu, bụzi ihe mgbe ochie na nkà na ụzụ, na kọmputa ihe ndekọ a ogologo oge gafere maka 10 afọ - niile a na-eduga ná mkpa imelite onwunwe. Olee otú dee anya nke itule nke ofu akụ? Gịnị wiring mgbe ọ dị mkpa iji na-eme? Azịza ga-emeghe na-agụ na isiokwu.

Njirimara ofu akụ

Iji nweta kacha nghọta nke ihe na-eme, ka anyị na-echeta echiche nke ihe onwunwe, na ngwá na Njirimara na ha nwere. N'ihi ya, OS - na ọ bụ ndị na-abụghị ugbu a akụ nke ụlọ ọrụ, bụ ndị nwere ezigbo ụdị na na-na na ọ na-arụ ọrụ. Dị otú ahụ na-kere maka ogologo oge.

N'oge ahụ, dị ka ogologo oge ka ha na-erite uru na OS n'ụzọ ụfọdụ aka na azụmahịa arụmọrụ nke ụlọ ọrụ. N'ihi ya, ha bara uru ga-gụnyere na-eri nke okokụre ngwaahịa. Olee otú nke a si mee? N'ezie, akụkụ. Ke hà obere on udi nke ibu na usoro nke ihe e kere eke nke bụ isi n'aka eji. Olee otú nke a akụkụ nke na-eri weere na ngwá ma ọ bụ ụlọ ọrụ? Nke a amortization. Kwa ọnwa na akaụntụ 02 accumulates gbakọọ nchikota, bụ nke a na ebubo na-eri nke mmepụta.

Ihe mere ikpofu ofu akụ

Ihe mbụ na-echeta mgbe ọ na-abịa ekwu okwu banyere liquidation nke onwunwe - ya omume na ihe onwunwe-abakwaghị uru, ie eyi n'ihe nile ... N'oge nkịtị omume nke azụmahịa bụ ihe na-emekarị na-eme. Equipment ozi ha okwu, depreciation ugwo na zuru - ihe nwere ike dere anya. Na na mma iji kwalite ma ọ bụ ere akụkụ.

Ọ bụrụ na anyị na-eche ihe agụnye na-atụle ihe niile kwere omume ndapụta ahụ nwere ike ime na enterprise, ọ na-enyo na ihe mere dee-anya nke ofu akụ ihe ndị ọzọ:

• ire;
• n'ọnọdụ ndị ọzọ ihe onwunwe dị ka igbanwo nkwekọrịta;
• onyinye;
• odida ruru ka steeti mberede;
• akaghi wear;
• ohi nke onwunwe.

Na ọnọdụ ọ bụla e nwere mkpa ka mkpa akwụkwọ na-akwado ihe na-akpata syncope mkpofu na ala mmezu nke aku arụmọrụ na akaụntụ.

General ntuziaka

Olee otú dee anya ofu akụ si itule mpempe akwụkwọ, ie. E. Iji Panèl eziokwu decommissioning? Ònye ikike iji chọpụta ihe onwunwe bụ adabara were ma ọ bụ na ọ bụ oge na-ezite ya zuru ike? Ọ-abịakwute enyemaka ajụjụ atumatu. Ọ kwesịrị ịnwe ntụziaka doro anya na otú dee anya nke itule nke ofu akụ. Ke ofụri ofụri okwu, a ọrụ, nke bụ ihe a chọrọ iji tụlee kwesịrị ekwesị nke ihe onwunwe, ò kwesịrị ekwesị na ya iji na mkpofu. Ọ mejupụtara isi nke ụlọ ọrụ, ego na isi nke ngalaba na nke a OS arụnyere. Mgbe ụfọdụ, ị nwere ike kpọrọ onwe ha ndị ọkachamara onye aghọtacha na oru ji mara ihe.

The ọrụ mkpebi na-akwukwo. Ọ bụrụ na ndị liquidation nke onwunwe na-mma, na-arụ ọrụ na-emepụta site decommissioning na mere ihe kwesịrị ekwesị Ndenye ke ajụjụ ndia.

chịkọtara

Mgbe nnyocha ihe ahụ na Commission ka ihe mere mkpa nke decommissioning, na data bụ ofu na-eme ide-apụ OS. Drafting akwụkwọ a mkpa mkpofu onwunwe nke ụlọ ọrụ ahụ si itule mpempe akwụkwọ. RF Ministry of Finance mepụtara n'otu iche nke omume:

• OS-4 - na ego isi ngwaọrụ 1 Ọma.;
• OS-4a - iga nzukọ;
• OC-4B - maka otutu ihe nke onwunwe.

The akwụkwọ jupụtara na abụọ mbipụta, otu onye nke bụ maka ego, na nke abụọ - maka ihe maka ihe onwunwe na onye. Jide n'aka na-depụ kpatara OS ga-kpọmkwem. Ọ bụrụ na liquidation emee na onye ọzọ si kpatara, bụ mkpara (na ndị ọzọ ndị mmadụ n'otu n'otu) ga-kpọmkwem na-eme omume.

Ebe a na-na-banyere niile ozi banyere ihe: na ụbọchị nke doo nke registration, ntinye n'ime ọrụ, ego nke mbụ na mmapụta ụkpụrụ, akwakọba depreciation, mere ka ọ di (ma ọ bụrụ na ọ bụla na-), na ndị ọzọ na data ozugbo metụtara na ojiji nke onwunwe e dere anya .

Olee otú dee anya nke itule nke ofu akụ: jupụta na-eme

Etolite OC-4 akwụkwọ ikwado ndị liquidation nke onwunwe na-enye zuru nri jide ya, ọ mejupụtara atọ tebụl. Nke mbụ n'ime ha jupụtara dabeere na-eme omume nke na-anata data nke akpan owo. E nwere ofu akpan owo àgwà, tinyere na-eri, na ego nke-akwakọba depreciation na mkpokọta bara uru ná ndụ.

The abụọ table-akọwa na onye e ji mara na ihe onwunwe, nke na-emekarị ka e mbụ e dere na-eme ndibọbọ. The atọ akụkụ na-ewepụtara na-akwụ ụgwọ ndị a na-liquidation nke OS, nakwa dị ka uru na-ebilite ke ikpe nke ire nke mmapụta ihe onwunwe ma ọ bụ akụkụ ahụ mapụtara. Achikota si decommissioning nke ihe, nke na-ahụ e dere n'ime ego pụta.

Olee otú dee anya nke itule nke ofu akụ na STS?

Simplified tax ọchịchị dị iche ọtụtụ n'ihe si aza ajụjụ ụkpụrụ n'ozuzu nabatara. Achịkwakwa usoro maka ede anya akụ si itule mpempe akwụkwọ nke obere ulo oru - na Tax Code (edemede 346,16.). Dị ka Usoro, na mkpofu ofu akụ, na ojiji nke a bụ ekwe omume na-eme n'ọdịnihu, ha na-eri na-esịne ke tax isi bụ n'ụzọ zuru ezu tinye n'ọrụ. The ego fọdụrụ na itule mpempe akwụkwọ na liquidation nke ofu akụ, adịghị na akaụntụ maka tax nzube.

Ọ bụrụ na ndị akpan owo ezumike nká emee mbụ ruru ụbọchị, ị ga-recalculate na tax isi. Na ikpe nke dee-anya ruru ka nchegbu ma ọ bụ na-arịa ọrịa item obere ulo oru adịghị eme.

Ewekar ruru ka na-eyi

Olee otú dee anya depreciated ofu akụ si itule mpempe akwụkwọ? Nke a bụ ma eleghị anya ndị kacha maka ego ikpe. Ọ bụrụ na oge nke na-atụ anya bara uru ndụ kpamkpam coincided na n'ezie mmapụta uru ala efu, na mgbe na-eme omume nke na-ede anya ihe na-akwụsị na-debara aha ụlọ ọrụ si akụ.

Mgbe nchegbu ma ọ bụ na-arịa ọrịa na-adị tupu zubere, ọ dị mkpa iji mee ka mgbawa n'ihi na nke data ga-mkpa na:

• mbụ oru ngo na-eri (zuo price + mbupu + echichi);
• akwakọba depreciation maka iyuzucha oge (kwekọrọ ekwekọ n'aka subaccount 02);
• mmapụta uru hà dị iche n'etiti akụkọ ihe mere eme na-eri na-akwakọba depreciation.

Nke ikpeazụ uru na-deducted si akaụntụ 01. The ọgwụgwụ N'ihi nke ọchịchọ nke akụ na ego na nkwupụta.

The usoro nke Ndenye e ji mara a debit itule nke onwunwe, rere site eyi, nwere ike hụrụ na table n'okpuru:

Ahaziri wiring n'ụzọ zuru ezu na-egosi otú dee anya nke itule nke ofu akụ. Na ikpe nke na-akpụ a mma liquidation uru, ya uru ekewet 91,1.

Sale nke onwunwe

Ọ dịghị onye na-amachibido ihe enterprise ere akụ na iwu ọnọdụ. Iji na-anakọta ozi na-akwụ ụgwọ na ụtụ, bụ nke kpataara ya na usoro nke ire nke onwunwe onye ọzọ ma ọ bụ iwu kwadoro nke na-eji site 91. The akwakọba nchikota nke debit-akwụ ụgwọ, ego - revenue.

Dee-offs nke ofu akụ na ihe omume nke na-ere ya ere na mgbakwunye na nke a kagbuo omume na nkwekọrịta nke ire na-esonyere dapụtaara:

• Dt 01 "mkpofu" Km 01,1 - maka ego nke mbụ uru nke ihe onwunwe.
• Am 02 Km 01 "mkpofu" - ego nke akwakọba depreciation.
• Dt 91,2 Km 01 "mkpofu" - uru nke mmapụta uru nke akpan owo.
• Am 62 Km 91,1 - egosiputa ego nke rere nke onwunwe.
• Dt 91,2 Km 68,2 - ebubo VAT na ghọtara Sistem.

Dị ka ị pụrụ ịhụ, ọtụtụ n'ime ndị na Ndenye adanyekọta na algọridim nke na-ede anya onwunwe mgbe eyi.

Onyinye ahụ isi gaa isi obodo nke ọzọ ume

Olee otú dee anya nke itule nke ofu akụ mere òkè onyinye? N'ihi na ndị dị otú ahụ na nzube, nyere site 58. The ulo oru mbo ke ikike isi obodo nke òtù ndị ọzọ bụ mgbe a ihe n'ụzọ bara uru maka entrepreneur. Wiring ga-dị ka ndị a:

• Dt 01 "mkpofu" Km 01,1 - maka ego nke mbụ uru nke ihe onwunwe.
• Am 02 Km 01 "mkpofu" - ego nke akwakọba depreciation.
• Dt 91,2 Km 01 "mkpofu" - uru nke mmapụta uru nke akpan owo.
• Am 58 Km 01 - egosiputa ego nke onyinye ahụ isi gaa isi obodo nke ọzọ ụlọ ọrụ.

Ọ bụ uru na-arịba ama na ibe onyinye ike ike ekewet mmejuputa, na Ya mere VAT on nkwụnye ego ego na-adịghị na ebubo.

gratuitous nyefe

The nzukọ bụ free ka pụrụ nke ihe onwunwe na ya uche. Ndị isi ihe na akanamde omume bụ agbanwe agbanwe na ike iwu. Mgbe onyinye nke ihe onwunwe dị ka a depụ ofu akụ si itule mpempe akwụkwọ? Ọ na-amalite na ikenye nke otu omume: nke fọduru nke mbụ na-eri na-akwakọba depreciation. Mgbe ahụ, ihe mmapụta uru e dere n'ime "Ndị ọzọ mmefu". Account nakọtara na ndị ọzọ na-akwụ ụgwọ niile metere na onyinye nke ihe na. Na ebubo VAT na ndabere nke ugbu a ahịa uru nke ihe onwunwe.

Gịnị bụ ihe dị iche n'etiti w aza ajụjụ omume nke onyinye si ire? Ke akpa idaha, na ego ike kpụrụ, naanị-akwụ ụgwọ. Mgbe mejuputa atumatu ụlọ ọrụ nwere ohere irite ihe ego na-esi na a uru, ma ọ bụ ọ dịghị ihe ọzọ ekpuchi-akwụ ụgwọ. Financial pụta (ọnwụ) nke akụ dere anya enye wiring 99 ČR 91,9 Am.

Ele Mmadụ Anya n'Ihu liquidation nke akụ

Depụ nke itule nke ụzọ bụ isi nwere ike kpam kpam. The usoro a na-eji maka ezigbo ala n'ihi nzube nke modernization, redevelopment ma ọ bụ ndị ọzọ na nzube. Mgbe ọ na-abịa ụlọ ọrụ na ụlọ, na unusable akụkụ nwere ike kwaturu mgbe isi akụkụ-anọgide na ebe.

Ọ na-enyo na n'ezie bụ ụzọ bụ isi na enterprise akụ, ma ya uru mgbanwe. Na nke a, na e nwere mkpa ka echiche na ihe onwunwe, dị ka nke ọma dị ka recalculation nke depreciation. -Efu na ego si ele mmadụ anya n'ihu liquidation ekere ke akaụntụ 91.

Olee otú dee anya ofu akụ si itule nri? Iji a ga-subtracted site ugbu a uru nke mbụ, ego nke depreciation na a fọduru bụ nke a na-egosi na akaụntụ 91 Accounting.