home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

2.5. Obl_k vibuttya mainly zasobіv

Vibuttya mainly zasobіv vіdbuvaєtsya in rezultatі:

• realіzatsії;
• lіkvіdatsії;
• bezoplatnoї peredachі;
• vnesku to statutory kapіtalu іnshih of companies;
• nevіdpovіdnostі kriterіyam viznannya asset.

When vibuttі mainly zasobіv front fee, for instructions to target kerіvnika pіdpriєmstva, skladaє Act on retirement of property zasobіv Where Money Does vkazuyutsya takі danі: pervіsna vartіst ob'єkta scho vibuvaє, scrip narahovanogo instal lment hour ekspluatatsії, zalishkova vartіst reason vibuttya, vitrati, dressings 's yazanі vibuttyam ob'єkta and takozh scrip otrimanogo income. On pіdstavі act zdіysnyuyutsya vіdpovіdnі entries analіtichnomu i is synthetic oblіku mainly zasobіv.

Fіnansovy Performan od vibuttya ob'єktіv mainly zasobіv viznachaєtsya virahuvannyam s income mainly od vibuttya zasobіv їhnoї zalishkovoї vartostі, indirect podatkіv i vitrat, pov'yazanih іz vibuttyam mainly zasobіv.

Fig. 2.17-2.21 vіdobrazhena korespondentsіya rahunkіv s oblіku vibuttya mainly zasobіv.

Fig. 2.17. Obl_k realіzatsії mainly zasobіv

Explanation: 1. Zarahovana viruchka od realіzatsії ob'єkta.

2. Retired instal lment, narahovany hour ekspluatatsії ob'єkta.

3. Charged zalishkova vartіst realіzovanogo ob'єkta.

4. Vіdobrazhenі vitrati, pov'yazanі s realіzatsієyu mainly zasobіv.

5. Vіdobrazhena scrip podatkovih zobov'yazannya s MPE (in razі realіzatsії virobnichih mainly fondіv).

Fig. 2.18. Obl_k lіkvіdatsії mainly zasobіv

Explanation:

1. Written off the bag instal lment, narahovanu hour ekspluatatsії s lіkvіdovanogo ob'єkta.

2. Charged zalishkova vartіst lіkvіdovanogo ob'єkta.

3. Narahovana zarobіtna robіtnikam fee for dismantling lіkvіdovanogo ob'єkta.

4. Narahovanі vіdrahuvannya sotsіalnі to come in.

5. Opributkovanі materіalnі tsіnnostі, otrimanі od lіkvіdatsії ob'єkta.

Fig. 2.19. Obl_k bezoplatnoї peredachі mainly zasobіv

Explanation: 1. Written off instal lment, narahovany hour ekspluatatsії ob'єkta sent messages.

2. Charged zalishkova vartіst ob'єkta writedowns.

3. Narahovana scrip podatkovih zobov'yazannya by MPE on zalishkovu vartіst ob'єkta sent messages.

Fig. 2.20. Obl_k peredachі mostly yak zasobіv vnesku

to statutory kapіtalu іnshogo pіdpriєmstva

Explanation: 1. Written off instal lment, narahovany hour ekspluatatsії ob'єkta sent messages.

2. Charged zalishkova vartіst ob'єkta sent messages.

3. Vіdobrazhena rіznitsya mіzh zalishkovoyu vartіstyu sent messages ob'єkta i vartіstyu іnvestitsіy justice.

Fig. 2.21. Obl_k writedowns nestachі abo psuvannya mainly zasobіv

Explanation: 1. Written off instal lment, narahovany hour ekspluatatsії ob'єkta.

2. Charged zalishkova vartіst ob'єkta.

3. Vіdobrazhena scrip, scho pіdlyagaє vіdshkoduvannyu vinnimi.

4. Vіdobrazhena scrip zobov'yazan for MPE.

5. Won scrip vіdshkoduvannya vtrati.

6. Pіdlyagaє pererahuvannyu to budget rіznitsya mіzh sumoyu vіdshkoduvannya is the write off of the carrying vartіstyu zasobіv.