home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

B.3.6.1.2. Групування засобів праці в обліку

In the accounting fіnnіsіkogo region, уісі засоби праці поділяються на дві групи - оборотні та необоротні . The basis of this sub-form is: from one to the side, from the point of view of the pribdan, and from the bottom - from the lines of vicarities (Fig. B.3.6.1).

Prior to the main sites, stay on top of the prac- tice, and use one more time for one ricq and majut vartit after fixing the lmit; Vinjatok to become a laboratory, for yakogo lmit is visually vivacious; Ponnistyu і bagatazovo take the fate of the process vibrobitvtva; Transfer its vartizst on the preparation of products in parts, at the world znosu. Cе так так:

• Landed lots;
• Каітальні витрати по поліпшенню земли;
• Будинки і sporudi;
• The machine is very attractive;
• Transport felling;
• Інструменти, приладдя та івенвентар;
• Robocha is productive leanness;
• Bagatorichnі nasadzhennya;
• Інші основні засоби.

Okrіm vіsnovedenіh up to the basic засобів праці належить takozh group "Інші необоротні матеріальні activі» ", які поділяють на такі групи:

• Бібліотечні funds;
• Small-scale non-revolutary activists;
• Timchasov (netitulnі) sporudi;
• Natural resources;
• Inventory packagings;
• Present a rental;
• Інші необоротні матеріальні активи.

Fig. B.3.6.1. Класифікація засобів праці for the incentives of the accounting region

Prior to the non-core loans of property management and government contracts, it is necessary to lie down and store at the warehouse in the warehouse at the warehouse of small-scale ones, shvidkoznoshuvanyi obektiv, as well as in warehouses in the wine and wine and so on:

1) near the warehouse of small-scale and shvidkoznoshuvanyh objects:

A) to prejudice, to serve the Mensch nizh one rik, nezalezhno vid ego vartosti;

B) to make a statement for the lower, for the lmit, which is inserted into the normative acts, unconscionably within the terminology of the service, for the vinyatka of the Sylsko-Psarkovsky machines, that is well known, and that of the robotic and productive tvarin, to lie down to the main pawns unseasonably in the wart;

C) adapt, isolate the automation and laboratory facilities, lower for the lmits, attachments to the scientific and administrative documents and promises for the central plant laboratories in the established order;

D) special programs, add-ons of technical authorization for seriatio chi masovogo vibrobnitsva singing vibrokiv abo for vikonannya іndivіdualnogo zamovlenya nezalezhno vіd їh varosty;

E) spetsialnyi odayag, spetsialnye vzuttya i postilnoy majno nezalezhno vіd yogo vartostі i terminu sluzhby, vinyatok postilnogo myna, sho oblіkovuyutsya v rassku rostovykh zabobov gotelov;

2) tvarini for virochuvanni ta vіdgіівлі:

• Young growth, tvarini on virochuvanny;
• Tvarini for vіdgіvіlі;
• Birds;
• Звірі;
• Kroli;
• Сім'ї бджіл;
• She grew thinner, more vibrant in the main herd;
• Leanness, come from a village for sale (real estate);
• Service dogs.

At fіnіsіsіy sistemі in the course of planning the area, all of them are protected on the basis of two groups: they are pawned in a turnaround and neoborotnі.

For its own confession, we isolate prac- tically-revolving and non-turn-over, we can see two types: a mystical and a special attribute.

In the basis of such a sublayer lie three signs: rozmіr costs for придбання або або споруження; The order of extinguishment; Termin service of that life.

Віднесення предметів, що є засобами праці, up to the non-negotiable ones, the turn-overs, to explain themselves to the nasampered tim, scho вони або мало малоцінні (inexpensive), пoд швидко зношуються (швидше як for one рік експлуатації), abо мають спеціальне призначення.