Buhgaltersky Obl_k - Sopko VV

B.3.6.2.3. Obl_k dorogotsіnnih shvidkoznoshuvanih predmetіv in ekspluatatsії

Obl_k vikoristannya dorogotsіnnih predmetіv leads the їh іndivіdualnimi acquaint themselves that materіalno vіdpovіdalnimi individuals. When tsomu okremі Vidi ASR toil deyakі osoblivostі. So, napriklad have promislovostі vіdpusk shvidkoznoshuvanih predmetіv Zi warehouse shops іnstrumentalno-vidatkovim Comore (ІVK) abo for їh vіdsutnostі materіalno vіdpovіdalnim ladies Provadia-per-vimogami, lіmіtnimi kartka, invoices that іnshimi Pervin documents oblіku vitrat materіalnih tsіnnostey (analogіchno th at budіvnitstvі).

Obl_k processes ekspluatatsії in sistemі rahunkіv vіdobrazhaєtsya fallow od way to make їh vartostі virobnitstva at cost.

Dorogі, ale shvidkoznoshuvanі Objects vikoristovuyutsya in kіlkoh cycles dіyalnostі, tobto znoshuyutsya postupovo. Їh instal lment (amortizatsіyu) contributing to dіyalnostі costs.

Slim termіn the service road, shvidkoznoshuvanih predmetіv viznachaє osoblivostі obchislennya їh instal lment (amortizatsії) in the furrows of the line vikoristannya.

Іsnuє kіlka metodіv viznachennya instal lment dorogotsіnnih shvidkoznoshuvanih predmetіv:

a) pіdstavі termіnіv service Tsikh predmetіv on mіsyatsyah;

b) s look around at obsyagi robots (uchastі in obsyagah dіyalnostі);

c) 50% vіdrahuvannyam vartostі in razі peredachі їh іz skladіv to ekspluatatsії i 50%, scho zalishilisya, vіdkidannyam vartostі Tsikh predmetіv for tsіnoyu mozhlivogo vikoristannya (at razі vibuttya їh for nepridatnіstyu);

g) 100% vartostі at peredachі їh іz warehouse to ekspluatatsії;

μ) Especially method yaky peredbacheny technique s planuvannya, oblіku that kalkulyuvannya sobіvartostі produktsії vіdpovіdnіy the Branch dіyalnostі promislovostі, budіvnitstva toscho abo deyakimi regulations.

Reєstrom narahuvannya instal lment shvidkoznoshuvanih predmetіv Je spetsіalny rozrahunok Where Money Does, skoristavshis dermal s description metodіv, viznachayut value instal lment of mіsyats i rozpodіlyayut napryamkami costs for fallow od procedure for making up sobіvartostі produktsії, mіsts ekspluatatsії i vidіv predmetіv.

Write-offs on provadyat osnovі rozrahunkіv that dokumentіv on vidachu i vіdobrazhuyut rahunkah on: od from zalezhnostі priynyatogo varіanta (s vikoristannyam, abo without vikoristannya rahunkіv "Elements of costs").

Yakscho vikoristovuyutsya rahunki "Elements of cost", the Perche bude Taqiy records:

Debit rahunka "Materіalnі costs"

Credit subrahunka "Dorogotsіnnі shvidkoznoshuvanі the subject."

Another bude records:

Debit rahunkіv costs dіyalnostі for species

Credit rahunka "Materіalnі costs."

Yakscho on pіdpriєmstvі not vikoristovuyut rahunki rozdіlu "Vitrati Some of the elements of" the recording bude Taqiy:

Debit rahunkіv costs dіyalnostі:

  • virobnitstvo;
  • zagalnovirobnichі;
  • Costs zbutu toscho

Credit subrahunka "Dorogotsіnnі shvidkoznoshuvanі objects on skladі".