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Buhgaltersky Obl_k - Lovіnska LG
5.8. Obl_k pereotsіnki zapasіv i rezultatіv їh іnventarizatsії
Pervіsna otsіnka zapasіv Mauger suttєvo zmіnyuvatisya protyagom zvіtnogo perіodu. W tsієyu cause of the date of balance sheet reserves skladannya pereotsіnyuyutsya on chistіy vartostі realіzatsії.
Pure vartіst realіzatsії zapasіv - ochіkuvana Cena realіzatsії zapasіv in the minds of zvichaynoї dіyalnostі virahuvannyam ochіkuvanih vitrat on completion їh virobnitstva that realіzatsіyu.
In razі utsіnki zapasіv rіznitsya mіzh pervіsnoyu vartіstyu zapasіv i pure vartіstyu realіzatsії spisuєtsya on vitrati zvіtnogo perіodu іz vіdobrazhennyam in pozabalansovomu oblіku.
In razі dootsіnki zapasіv rіznitsya mіzh pervіsnoyu vartіstyu zapasіv i pure vartіstyu realіzatsії vіdnositsya on zbіlshennya dodatkovogo kapіtalu.
Yakscho clean vartіst realіzatsії zapasіv quiet scho boule utsіnenі, nadalі zbіlshuєtsya, then the bag zbіlshennya chistoї vartostі realіzatsії, ale not bіlshe sumi poperednogo zmenshennya, records about poperednє zmenshennya vartostі Tsikh zapasіv stornuєtsya.
In sistemі rahunkіv tsі operatsії vіdobrazhayutsya in korespondentsії, navedenіy in Fig. 5.20.
Fig. 5.20. Obl_k pereotsіnki zapasіv
Explanation: 1. Vіdobrazhena dootsіnka zapasіv to chistoї vartostі їh realіzatsії.
2. Charged scrip utsіnki zapasіv to chistoї vartostі їh realіzatsії.
Pereotsіnka zapasіv zavzhdi zdіysnyuєtsya pіslya Venue of іnventarizatsії.
Іnventarizatsіya obov'yazkovo performed before skladannyam rіchnogo zvіtu in razі materіalno vіdpovіdalnoї individuals pіslya stihіynih lih, pozhezh have vipadkah lіkvіdatsії pіdpriєmstva, peredachі lane at Orenda, at that viyavlennі faktіv kradіzhok zlovzhivan and takozh for rozporyadzhennyam vessels i slіdchih organіv.
Result іnventarizatsії and takozh i visnovki Offers schodo vregulyuvannya іnventarizatsіynih rіznits front fee oformlyaє protocol yaky peredaєtsya kerіvnikovі pіdpriєmstva for zatverdzhennya. Kerіvnik zobov'yazany protyagom p'yati dnіv pіslya completion іnventarizatsії priynyati rіshennya about opributkuvannya nadlishkіv i writedowns nestach i zatverditi іnventarizatsії protocol.
In sistemі rahunkіv buhgalterskogo oblіku result іnventarizatsії vіdobrazhayutsya in korespondentsії, navedenіy in Fig. 5.21.
Fig. 5.21. Obl_k rezultatіv іnventarizatsії
Explanation: 1. Opributkovanі nadlishki viyavlenі pid hour іnventarizatsії.
2. Spisanі stocks vtrachenі vnaslіdok Nadzvychaina sytuatsia podіy.
3. Charged nestacha zapasіv for carrying їh vartіstyu.
4. Vіdobrazhena scrip, scho pіdlyagaє vіdshkoduvannyu vinnimi individuals (rozmіr tsієї sumi viznachaєtsya vіdpovіdno to about viznachennya rozmіru zbitkіv od rozkradannya, nestachі (psuvannya) materіalnih tsіnnostey, zatverdzhenim Holds Kabіnetu Mіnіstrіv Ukraine od 01.22.96 p. 116. Napriklad number, for the details, napіvfabrikatіv that іnshoї produktsії UNFINISHED virobnitstva scrip vіdshkoduvannya viznachaєtsya, vihodyachi s її sobіvartostі s narahuvannyam serednoї on pіdpriєmstvu normalized pributku on qiu produktsіyu s vikoristannyam koefіtsієnta 2).
5. Vіdobrazhene podatkovih zobov'yazannya, narahovane on the bag, scho pіdlyagaє vіdshkoduvannyu vinnimi individuals.
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