Accounting na ụzọ nke na-ekesa na izugbe mmepụta overheads

Mkpụrụ ọ bụla isiokwu nke akụ na ụba ọrụ na-adabere na correctness nke echiche ma na-eri aza ajụjụ. Ha njikarịcha, akara, emetụta nkesa na-eri nke ngwongwo (ọrụ), ebelata ihe ize ndụ nke tax ọchịchị nke sanctions. Mgbe mbụ ogbo nke ụlọ ọrụ ọ bụla na-ezube na-amị a ndepụta nke na-akwụ ụgwọ nke a choro maka mmejuputa mmepụta n'ibu. Otu ihe dị mkpa gosiri na ajụjụ atumatu, bụ ụzọ nke na-ekesa na izugbe mmepụta overheads.

nhazi ọkwa nke na-akwụ ụgwọ

Ịnye ọnụahịa iwu na-agbakwunyere na anya nke na-ahịa ọnọdụ banyere ụdị ụfọdụ nke ngwaahịa, ọrụ ma ọ bụ ọrụ, na ụkpụrụ nke ndị na-eri bụ n'ihi na ego nke uru itinye ego ma ọ bụ redistribution nke azụmahịa mmefu. Production na-akwụ ụgwọ - a mgbe nile uru, nke bụ nchikota nke na ọnụ ọgụgụ nke n'ezie-akwụ ụgwọ. Price of ngwongwo (ọrụ, ọrụ na ngwaahịa) na-agụnye ndị na-eri ahịa, nkesa expenses na ego nke uru.

Onye ọ bụla nzukọ na aza ajụjụ iwu Nleta iwu na-achị ọgwụgwọ nke na-akwụ ụgwọ, ụzọ nke nkesa na-ede-offs. Zaa Ajụjụ normative omume (Tax Usoro, PBU) na-atụ aro ndepụta na nhazi ọkwa nke mmefu metụtara ndị na-eri. The oriri ọnụego nke ọ bụla ihe na-guzosie ike site esịtidem akwụkwọ nke enterprise. Akwụ ụgwọ na-nkewa dị ka dị iche iche ibiere: .. On akụ na ụba ọdịnaya nke ntoputa nke oge, ndị mejupụtara, dị ka usoro gụnyere na mmepụta na-eri, wdg N'ihi guzobere na ngụkọta oge niile ụgwọ na-ekewa n'ime kpọmkwem. Ụkpụrụ nke Nsonye na-eri na-adabere na ọnụ ọgụgụ nke ndị na ụdị nke ụlọ ọrụ na ngwaahịa ma ọ bụ ọrụ sụgharịrị. Ụzọ nke nkesa nke kpọmkwem na-akwụ ụgwọ (ụgwọ ọrụ, ngwaọrụ, amortization nke isi obodo akụrụngwa) na anọ (ODA VPS) ga-kpebisie ike na dị na ụkpụrụ na esịtidem ụkpụrụ nke ụlọ ọrụ. Maka nkọwa ndị ọzọ dị mkpa ka ị-elekwasị anya na ndutịm na izugbe expenses, nke na-esịne ke eri oke usoro.

ODA: mejupụtara mkpebi siri ike

Mgbe ọtụtụ mmepụta Ọdịdị, iji na ntọhapụ nke ọtụtụ nkeji nke ngwaahịa (ọrụ, na-arụ ọrụ), na enterprise akpọ onye ahụ ọzọ-akwụ ụgwọ, na-emetụtachaghị isi ọrụ. Na nke a bụ nke a mere ụdị emefu dị mkpa ịnọgide na-enwe na-ebu na-akwụ ụgwọ. ODA nwere ndị na-esonụ Ọdịdị:

- depreciation, mmezi ma na mmezi nke akụrụngwa, ígwè, intangible akụ maka mmepụta nzube;

- ọdịnaya, ndị modernization nke shop ogige;

- metụtara onyinye (FSS, na FIU) ụgwọ ọrụ nke ndị na-anya na-eje ozi n'ichepụta usoro;

- utilities (ọkụ eletrik, mmiri, gas);

- ọzọ na-akwụ ụgwọ ozugbo Associated na mmepụta usoro na ya akara (eji atọ ndị yiri nkata, dee-anya, na IBE, njem mmefu, mgbazinye nke ogige, Outsourced ọrụ, huu a mma-arụ ọrụ na gburugburu ebe obibi, na ọdịnaya nke support nkeji: laboratories, ọrụ, ngalaba, mgbazinye ego). Production na-akwụ ụgwọ - na-na-akwụ ụgwọ ndị a na-isi usoro akara, ịnọgide na-enwe ma na-akwado nkeji, e tinyere ha ná ndị na-eri ka efefe-akwụ ụgwọ.

ajụjụ

Ụzọ oke nke efefe na overheads dabeere na mkpokọta uru ndị a kwa na-akwakọba n'oge. N'ihi generalization nke ODA ọmụma na chaatị nke akaụntụ dum n'ịkpa ndekọ №25 nyere. E ji mara ya: arụsi ọrụ ike, ịgụnye nkesa, nwere dịghị itule ná mmalite na njedebe nke ọnwa (gwụla ma ma nyere site ajụjụ iwu), gbasara nyocha ndia na-nọgidere na-enwe site na ngalaba (ụlọ ahịa, ngalaba) ma ọ bụ ụdị nke ngwaahịa. N'oge a na-oge na debit akaụntụ 25 accumulates ozi maka n'ezie niile metere mmefu. Ahụkarị-ederịta akwụkwọ ozi nwere ike na-agụnye ndị na-esonụ arụmọrụ.

• Am 25 Km 02, 05 - ekenyela ODA enyocha ego nke depreciation OS, IA.
• Am 25 Km 21, 10, 41 - ngwaahịa nke onwe mmepụta, ihe, yiri nkata ebubo ka mmepụta-akwụ ụgwọ.
• Dr 25 ČR 70 69 - nweworo s / n ODA pesonel, mere onyinye ndị extrabudgetary ego.
• Am 25 Km 76, 84, 60 - na-efefe n'elu-akwụ ụgwọ ekenyela ngo invoices maka ọrụ sụgharịrị, ọrụ rụrụ, ego deducted ụkọ ekpughe ihe atọ ndị yiri nkata.
• Debit akaụntụ ntụgharị 25 bụ nchikota nke n'ezie expenses na njedebe nke ọ bụla aza ajụjụ mgbe nweworo debited na akaụntụ (23, 29, 20). N'ihi ya kwadebere esonụ ajụjụ ntinye: Dt 29, 23, 20 KT 25 - nweworo expenses ebubo na inyeaka, isi ma ọ bụ ọrụ ụlọ ọrụ.

nkesa

The ego nke na-efefe n'elu-eri ike budata dịkwuo mmepụta-akwụ ụgwọ, na-emepụta ọrụ, sụgharịrị ọrụ. Na nnukwu ulo oru osisi ODA zubere na ẹkenam echiche nke "eruba ọnụego", na ndiiche nke index nlezianya mụọ gbasara nyocha ngalaba. Organizations aku e kere eke nke a otu ụdị ngwaahịa, ụzọ nke nkesa na izugbe mmepụta overheads na-mepụtara, na nchikota nke niile ụgwọ soro n'ụzọ zuru ezu na-eri. Ọnụnọ nke ọtụtụ ụlọ ọrụ mmepụta Filiks na-egosi na ọ dị mkpa maka Nsonye nke niile ụdị na-akwụ ụgwọ na ngụkọta oge nke ọ bụla n'ime ha. Nkesa nke general mmepụta efu ụkpụrụ nwere ike ime na ọtụtụ ụzọ:

1. Dị ka ha dị họrọ isi egosi na mma dabara a ụyọkọ ODA na ego nke mmepụta (olu nke na-emepụta, ọrụ ugwo ego, na oriri nke ngwaọrụ ma ọ bụ ihe).
2. Idebe iche iche ajụjụ nke ODA bụla ụdị ngwaahịa (na-akwụ ụgwọ na-ghọtara na ihe gbasara nyocha sub-ndekọ nke na-emeghere aha №25).

Na nke ọ bụla variant ụzọ allocating anọ na-akwụ ụgwọ a ga-ofu na aza ajụjụ iwu nke ụlọ ọrụ na-adịghị emegide ụkpụrụ (PBU 10/99).

VPS, mejupụtara, mkpebi siri ike

Nlekọta na mmezi-akwụ ụgwọ bụ ịrịba uru na-eri nke ibu, ọrụ, na ngwaahịa, ọrụ. General azụmahịa expenses na-nweworo egbukepụ management-akwụ ụgwọ, ha na-agụnye:

- mmezi na ụlọ ọrụ na-arụzi, na-abụghị ulo oru ụlọ (itieutom, nhazi ebe) mgbazinye ego;

- onyinye nke otu ego na remuneration nke nlekọta anya;

- nkwukọrịta na Internet ọrụ, nche, e-mail, ize, oditi na-akwụ ụgwọ;

- depreciation na-abụghị mmepụta ihe;

- mgbasa ozi (ma ọ bụrụ na ndị a na-akwụ ụgwọ a anaghị emetụta na azụmahịa);

- agụmakwụkwọ, utilities, ọmụma ọrụ;

- akwụ ụgwọ nke ọzụzụ nke na ndị nlere ọrụ nchekwa na ụkpụrụ ya;

- ndị ọzọ yiri na-akwụ ụgwọ.

Ọdịnaya nke ndutịm ngwa mkpa maka mmejuputa usoro nke mmepụta na n'ihu ngwaahịa ahịa, ma a elu nkeputa nke ụdị nke mmefu na-achọ na-aga n'ihu na ndekọ na nlekota oru. N'ihi na nnukwu òtù, ojiji nke ọkọlọtọ usoro nke odori VPS bụ adịghị anakwere, ebe ọ bụ na ọtụtụ ụdị nke ndutịm expenses bụ agbanwe ma ọ bụ otu oge ịkwụ ụgwọ na-agafere na-eri nke mmepụta na nkebi, n'ime otu oge.

ajụjụ

Akara №26 e mere na-na-anakọta ozi banyere management-akwụ ụgwọ nke ụlọ ọrụ. E ji mara ya: arụsi ọrụ ike, sịntetik, ịgụnye-nkesa. Emechi kwa ọnwa ụgwọ 20, 46,23, 29, 90, 97, dabere na nke ụzọ nke nkesa na izugbe mmepụta overheads nakweere esịtidem usoro iwu akwụkwọ nke enterprise. Gbasara nyocha ajụjụ nwere ike rụrụ na onodu nke nkeji (ngalaba) ma ọ bụ ụdị nke na ngwaahịa (ọrụ rụrụ, ọrụ sụgharịrị). Ahụkarị arụmọrụ na akaụntụ:

• Am 26 Km 41, 21, 10 - Mgbe burugodị deducted ndị na-eri nke ihe, na n'etiti àkù.
• Dr 26 ČR 69 70 - gosipụtara peerolu ndutịm na management pesonel.
• Am 26 Km 60, 76, 71 - na general expenses ekenyela ọrụ nke n'èzí òtù, ugwo suppliers ma ọ bụ site na akuko entities.
• Dr 26 ČR 02 05 - nweworo amortization nke na-abụghị mmepụta nke intangible akụ na ofu akụ.

The kpọmkwem na-eri nke ego (50, 52.51) na-n'ozuzu bụghị-ewere dị ka a akụkụ nke VPS. The wezụga nwere ike Nchaji nke mmasị na mgbazinye ego na borrowings, mgbe accrual usoro ga-ịdenyere aha na aza ajụjụ atumatu.

dee na-apụ

All general expenses na-aga na okwu nke ego ka debit ntụgharị nke akaụntụ 26 Mgbe ị na-emechi mgbe, ha na-e dere ala,-arụ ọrụ ma ọ bụ ngwa rụpụta, na-gụnyere ke eri nke ngwongwo na-emejuputa atumatu, gbasa akwugo ugwo expenses ma ọ bụ ikpe na-eduzi na ọnwụ nke ụlọ ọrụ. The ajụjụ ndekọ nke usoro a gosipụtara:

• Ar 20, 29, 23 ČR 26 - VPS gụnyere na isi mmepụta na-eri, na-arụzi na inyeaka ụlọ ọrụ.
• Am 44 90/2 Km 26 - general expenses dere n'ime ụlọ ọrụ achụmnta, ego N'ihi.

nkesa

General azụmahịa expenses na-dere anya ọtụtụ mgbe yiri efefe, ie. E. Dị ka họrọ nchekwa data. Ọ bụrụ na nke a ụdị akwụ ụgwọ bụ ogologo oge, ọ dị mma na-agụnye ha na-eme n'ọdịnihu oge. Dee na-apụ ga-akụkụ ụfọdụ na-eri price. Ọkara agbanwe general expenses nwere ike ebubo na ego n'ihi ma ọ bụ gụnyere ke price nke arụpụtara ngwongwo (ahia ụlọ ọrụ ma ọ bụ ndị na enye ọrụ). Nkesa Method usoro esịtidem akwụkwọ.

1ch

Ugbu aza ajụjụ efefe na izugbe na-agba ọsọ na-akwụ ụgwọ buru na aza ajụjụ ndọkwasi nile na otu 1ch. Ụzọ nke nkesa nke anọ na-akwụ ụgwọ na-usoro pụrụ iche ntọala. Mgbe ịgbakọ na-eri nke ODA na VPS ga-anọ tab "mmepụta" ịnapụta ndị igbe na-esote mma isi. Mgbe ede kwụsịrị deferred expenses mkpa ka a na ụbọchị na ego. N'ihi na Nsonye nke na-akwụ ụgwọ na ego n'ihi jupụtara kwekọrọ ekwekọ tab. Mgbe ị malite ọrụ "na-emechi mgbe" efefe na izugbe na-agba ọsọ na-akwụ ụgwọ nweworo site 25 na 26 registers, akpaghị aka debited na debit nke akụkọ ndị a. Nke a usoro Nleta ndị na-eri nke okokụre ngwaahịa.