Buhgaltersky Obl_k - Lovіnska LG

2. Main Rozdіl Obl_k zasobіv.

2.1. Otsіnka i klasifіkatsіya mainly zasobіv

Osnovnі zasobi - materіalnі assets SSMSC pіdpriєmstvo utrimuє s metoyu vikoristannya їh in protsesі virobnitstva abo postachannya tovarіv; nadannya poslug, zdavannya in Orenda іnshim personages abo for zdіysnennya admіnіstrativnih funktsіy, ochіkuvany lines korisnogo vikoristannya (ekspluatatsії) yakih bіlshe one rock (abo operatsіynogo cycle Yakscho vіn dovshy per Year).

Method otsіnki mainly zasobіv

Fig. 2.1. Method otsіnki mainly zasobіv scho vikoristovuyutsya in buhgalterskomu oblіku, vіdpovіdno to P (C) BO number 7

Pervіsna vartіst - іstorichna (factual) sobіvartіst mainly zasobіv in sumі penny koshtіv abo spravedlivoї vartostі іnshih aktivіv, splachenih (sent messages), vitrachenih for pridbannya (stvorennya) aktivіv non-negotiable.

Pervіsna vartіst vklyuchaє:

  • sumi, splachenі zgіdno postachalniku s agreement (seller);
  • sumi, splachenі organіzatsіyam for zdіysnennya robіt for contracts budіvelnogo pіdryadu that іnshimi agreements;
  • sumi, splachenі organіzatsіyam for іnformatsіynі that konsultatsіynі Hotel, pov'yazanі s pridbannyam (stvorennyam) Basic zasobіv;
  • reєstratsіynі Zborov, Reigning mitogen that analogіchnі platezhі, zdіysnenі in zv'yazku s pridbannyam (otrimannyam) rights ob'єkt mainly zasobіv;
  • splachenі Mito podatki that INSHI platezhі, pov'yazanі s pridbannyam (stvorennyam) Basic zasobіv, scho not vіdshkodovuyutsya pіdpriєmstvu;
  • vinagorodi, splachenі poserednitskіy organіzatsії through yak Bulo pridbano ob'єkt mainly zasobіv;
  • vitrati s strahuvannya rizikіv, pov'yazanih іz delivery of essential zasobіv;
  • vitrati installation, installation, configuration, that nalagodzhennya mainly zasobіv;
  • INSHI vitrati, bezposeredno pov'yazanі s pridbannyam (stvorennyam) Basic zasobіv that bring їh robochem at the camp.

Pervіsna vartіst bezoplatnoy otrimanih mainly zasobіv dorіvnyuє їh spravedlivіy vartostі otrimannya to date.

Pervіsna vartіst mainly zasobіv scho vnesenі to statutory kapіtalu pіdpriєmstva, viznaєtsya yak valid vartіst, pogodzhena zasnovnikami.

Pervіsna vartіst ob'єkta mainly zasobіv, otrimanogo in obmіn on podіbny ob'єkt, dorіvnyuє zalishkovіy vartostі sent messages ob'єkta mainly zasobіv.

Yakscho zalishkova vartіst sent messages ob'єkta perevischuє yogo fair vartіst then pervіsnoyu vartіstyu ob'єkta mainly zasobіv, otrimanogo in obmіn on podіbny ob'єkt, Je valid vartіst sent messages ob'єkta іz Included rіznitsі to vitrat zvіtnogo perіodu.

Pervіsna vartіst ob'єkta mainly zasobіv, sent messages in obmіn (abo chastkovy obmіn) on nepodіbny ob'єkt, dorіvnyuє spravedlivіy vartostі sent messages ob'єkta mainly zasobіv, zbіlshenіy (zmenshenіy) for the amount of penny koshtіv chi їhnіh ekvіvalentіv, scho bula transferred (otrimana) pid hour obmіnu.

Holds vartіst - som for yakoyu Mauger Buti zdіysneny obmіn asset abo payment zobov'yazannya in rezultatі operatsії mіzh obіznanimi, zatsіkavlenimi that Nezalezhnosti parties.

For tsіley buhgalterskogo oblіku osnovnі zasobi podіlyayutsya on takі groups: zemelnі dіlyanki; kapіtalnі vitrati polіpshennya on land; budinki, sporudi that peredavalnі pristroї, machines that obladnannya; transportnі zasobi; іnstrumenti having arranged that іnventar; robochem that productive leanness; bagatorіchnі nasadzhennya; INSHI osnovnі zasobi.

For oblіku mainly zasobіv in planі rahunkіv peredbacheno rakhunok 10 "Osnovnі zasobi".

Osnovnі zasobi, SSMSC toil spetsifіchnі osoblivostі i do not pіdpadayut pid zhodnu s vischenavedenih group, vіdobrazhayutsya in oblіku on rahunku 11 "INSHI neoborotnі materіalnі assets." Before them vіdnosyatsya bіblіotechnі Fondi, malotsіnnі neoborotnі materіalnі assets timchasovі (netitulnі) sporudi, prirodnі resources іnventarna packaging, items rental INSHI neoborotі materіalnі assets.

Fig. 2.2 zmіst zapisіv imposed for debit credit rahunka i 10 "Osnovnі zasobi".

Debit

Rakhunok 10 "Osnovnі zasobi"

Credit
  • nadhodzhennya mainly zasobіv (for pervіsnoyu vartіstyu)
  • vibuttya mainly zasobіv
  • vitrati, pov'yazanі s polіpshennyam mainly zasobіv
  • suma utsіnki
  • suma dootsіnki

Fig. 2.2. Zmіst gospodarskih operatsіy scho vіdobrazhaєtsya for rahunkom 10 "Osnovnі zasobi"

Analogіchnі recording zdіysnyuyutsya i for rahunkom 11.

On skin grupu mainly zasobіv on rahunkah 10 i 11 vіdkrito okremy subrahunok:

Subrahunki

Rakhunok 10 "Osnovnі zasobi"

Subrahunki

Rakhunok 11 "INSHI neoborotnі materіalnі assets"

101 "Zemelnі dіlyanki"

111 "Bіblіotechnі Fund"

102 "Kapіtalnі vitrati polіpshennya on land"

112 "Malotsіnnі neoborotnі materіalnі assets"

103 "Budinki, sporudi that peredavalnі pristroї"

113 "Timchasovі (netitulnі) sporudi"

104 "machine that obladnannya"

114 "Prirodnі resources"

105 "Transportnі zasobi"

115 "Іnventarna packaging»

106 "Іnstrumenti having arranged that іnventar"

116 "The subject of rental"

107 "i robochem productive thinness"

117 "INSHI neoborotnі materі-

alnі assets "

108 "Bagatorіchnі nasadzhennya"

109 "INSHI osnovnі zasobi"

Zmіst stattі balance "Osnovnі zasobi"

Fig. 2.3. Zmіst stattі balance "Osnovnі zasobi"