Zvinhu zvisingaoneki: zvinosanganisirei, kusarudzwa uye kuverenga

Chisingaoneki zvinhu - pfuma iyi, iyo isina muviri, asi zvinoita sokuti kune zvebhizimisi kukosha mashoko. Mukuwedzera, ivo, kufanana chirimwa uye zvokushandisa, chinangwa kuita purofiti mukufamba mabasa zvemari. Accounting, boka iri mari siyanei kuunganidzwa kwemashoko pamusoro vamwe pfuma. Pamwe chete zvinhu sangano rayo uye nemamiriro zvinhu pachavo kuzivana munyaya ino.

zvinhu chaizvo zvechiratidzo

Chii intangibles? Chii chokuita navo? zvirokwazvo ruzivo akaundendi akatambudza mibvunzo yakafanana. Kana mufananidzo chaiwo pfuma pakarepo hunobuda, sei kufunga chinhu chakasiyana?

Ngationgororei pfungwa mashoko bhuku zvinoreva boka chisingaoneki zvinhu. Saka, vamiririri muchikwata ichi vanofanira kusangana zvinotevera nzira:

• havana muviri;
• rinoshandiswa kugadzirwa Implementation rikurumidze pamusoro zvebhizimisi kana kuti administrative zvinangwa;
• kuva kumashure kwemwedzi 12 kana kupfuura;
• kunobatsira mune chipo kana foreseeable nguva;
• kusangana nomutemo pamusoro zvemakore;
• kuti kukwanisa sanduko zvarinoroora kune mumwe munhu kana sangano.

The zvebhizimisi kuti vashandise chisingaoneki yesangano iri basa kunodiwa kuti wavo.

The kupatsanura pakati chisingaoneki yesangano ne mhando

With kukura nesayenzi michina kunowedzera nhamba mhando non-Real Estate siyana. Kunyange makore gumi apfuura pano rondedzera chete Copyright, asi zvino boka rine vanenge 7 Mapoka, izvo zvinosanganisira:

1. Kodzero yokushandisa zviwanikwa.
2. Property kodzero.
3. Mazita kwepaKrisimasi (kushandisa imwe vanozivikanwa, hachizi zita).
4. pfuma iri maindasitiri zvekutepfenyura.
5. Copyright.
6. Rengoni.
7. Other chisingaoneki zvinhu (zvikurukuru, vamwe mari).

Zvinofanira kurangarirwa kuti, sezvo vakaona chisingaoneki zvinhu haisi zvokutsvakurudza uye basa uzivi, uye chete kodzero kurishandisa zvebhizimisi zvinangwa.

rezvedzidzo pfuma

migumisiro rezvedzidzo basa - kuri chisingaoneki zvinhu. Chii chokuita navo? Mostly yesangano nokuti bvumidzwa kana copyright. In muchikwata yokutanga zvinosanganisira kodzero kunobva zvesayenzi uye ouinjiniya munda. Ivo:

• zvigadzirwa zvitsva;
• maindasitiri mimwe;
• zvekushandisa muenzaniso;
• mazita uye trademarks.

chikamu chechipiri zvinosanganisira pfuma akasikwa pachishandiswa chinangwa mifananidzo Munyori. mifananidzo iyi, software, Databases, Integrated matunhu uye zvimwe zvinhu.

Musiyano mukuru pakati munyori bvumidzwa zvakarurama iri nzira kwayo kuzivikanwa kuti fananei, muchiitiko ichi nhamba chikamu kusvika yose. Kana bvumidzwa iri rakapa chero zvigadzirwa, uye chinodzivirira basa pacharo, vechinyorwa ndee chete kuti chimiro kutaura pamusoro kuzviitira maonero varidzi siyana pamusoro pfungwa yakafanana.

Mari pakuronga repamutemo

Zvaizoratidza sokuti kweinozivikanwa pakati mari nezvinhu zviri zvebhizimisi? Mune zvimwe zviitiko, vangave mumatauriro Zvinoumba chisingaoneki zvinhu. Zvaringana kutevedza ezvinhu akawanda:

• mari inofanira kuitwa panguva gadziriro magwaro nokuti pakusikwa zvebhizimisi kusvikira kunyoresa dzaro pamutemo nemiviri;
• vari kushandiswa kuripira basa zviri pamutemo varairiri, chemhosva kwokunyoreswa mari yechikoro nezvimwe nemari pakuvhurwa repamutemo;
• kwakakura mari zvinofanira kuverengerwa mukati bumbiro guru sangano.

Mari kuti asangane izvi zvinodiwa, zvakanaka kuti ubatanidzwe chisingaoneki zvinhu. All zvimwe mari kuchinja kuti chizvidavirire policies, inoratidza, nemicherechedzo nemamwe magwaro anotaurwa zvavo administrative mari.

chido

The kupatsanura pakati chisingaoneki zvinhu kunosanganisira paumbwe zvakadai yesangano sezvo rengoni. It anonzi chete kana kana pane kutengesa zvavakanga vachida kuita. Under yokufarirwa kunzwisisa musiyano pakati kumusika uye bhuku kukosha wekambani kwakavakirwa ruzivo vaunganidza mukurumbira (akanaka kana akaipa). Zvakaratidza kuti muchifarira ane mutengo, uye saka vakatengesa, akatenga kungofanana mamwe pfuma.

Kana paumbwe zvakanaka bhizimisi mukurumbira zvinoratidza mamwe uwandu dzichashivirira kubhadharwa kune mutengesi, t. To. Mune ramangwana, kuvapo yokufarirwa kuti muridzi itsva kuchaunza zvikomborero zvoupfumi. Negative zvechadenga makambani pamisika kunogona kukonzera matambudziko nezvinetso, zvichivhiringidza basa uye mubereko. Izvi zvinoitika nokuti murombo utariri mamiriro, kushaya ruzivo akaunganidza okutengesa ezvinhu, yokutengesa plan, nguva vatengi uye noukama uye nokuda kwezvimwe zvikonzero. Izvi zvinoderedza mari zvebhizimisi uye kunoda urongwa discounts kubva mutengesi.

Rules amortization nokuchengeta

Chakatokanganisa kuwanikwa kuti vakadaro chisingaoneki zvinhu zvavo, chii vari yavo chaiyo zvinhu. Achiziva kuti pfuma anofanira sevanhu wakaiswa yesangano, chinofanira bvunza mubvunzo: Hazvina depreciated? Nguva chisingaoneki zvinhu vasina muviri, ivo muchapfekei? Kumboda depreciation riri muchimiro obsolescence. Kana kuziva uwandu mipiro rinofanira kubva mitemo zvinotevera:

1. Rokuongorora kukosha uye anobatsira upenyu chisingaoneki zvinhu.
2. Zvichienderana chairo mamiriro ezvinhu uye chizvidavirire policies ngaaverenge uwandu nomumwe nzira nhatu: twasu-mutsetse, kuderera nomwero, kugadzirwa.
3. Mipiro dzinoitwa kubva 1st romwedzi anotevera kuitwa twa kunyoresa.
4. NMA nemasangano asiri haibatsiri havasi depreciated.

Kuti vatore uwandu pamusaka depreciation 05. aya aishandiswa pusa mari chizvidavirire: pamusoro chikwereti pane nokuchengeta, uye debit - kunyora-kure. Kana pakuenzanisa chikwereti mwero inoshandiswa pakuverenga indekisi IA.

Zvinoitwa depreciation nzira

Mhando dzakasiyana-siyana chisingaoneki zvinhu zvinoda Munhu yokusvika wakatarwa dzavo uye amortization. Straight-mutsetse nzira iri pasi nokudenga upi pfuma, zvisinei ayo anobatsira upenyu, mutengo akaunzwa zvakaoma uye zvimwe zviratidzo. On the nzira rinowanzoshandiswa zviitiko apo chaiwo operative nguva hazvibviri, asi vachifanotaura kuti ramangwana uchabatsirwa kwoupfumi chakaoma. The kwacho kunosanganisira yunifomu kuparadzirwa pamwedzi yaipedzerwa depreciation.

kuderera nepakati nzira iri kushandiswa chisingaoneki yesangano, mari iyo ichava mukuru mumakore okutanga kushanda. Zvakawanda kuparadzirwa vanoiswa, asi vanoramba kugara pamusoro iyoyo. Kuverenga kumhanyisa chinhu rinoshandiswa izvo nokudzorwa chizvidavirire itsika. Chokukomborerwa residual kana musika ukoshi vawanda kubudikidza chikamu chiduku: yacho numerator - reshiyo, kuti dhinomineta - dzasara nguva kushanda raanotaura kwemwedzi.

Kugadzira nzira ndiyo runoenderana, zvichienderana vakachiwana zvabuda zvemari. Rakawandisa vari akaverenga maererano bhuku ikabereka / vakatengesa zvinhu pamwe NMA.

The kwokutanga Mari chisingaoneki zvinhu

Nokuti kuitwa pfuma kunyoresa zvinokosha kuziva chaizvo kukura kukosha kwayo. Nevamwe vasiri iyezvino yesangano, chisingaoneki ndeizvi kuzivikanwa muna nekurangarira kuti mari yepakutanga, akaratidza pane imwe zuva. The Kuronga chaiyo mari zvaifanira kupedzerwa kugadzirwa kana pakuunganidza chisingaoneki zvinhu zvinosanganisira:

• Nhoroondo bhadharika, chokuita zvakananga pakusikwa / kutenga pfuma;
• mumbure kukosha kunobatsira.

Kana paine matambudziko kuongorora achizviita chisingaoneki zvinhu zvinofanira kuita kuenzaniswa kuongorora zvakafanana zvigadzirwa pamusoro pamusika.

Mune ramangwana, kambani anekodzero kuzodzosera vaongorore pfuma maererano nemirayiridzo iri kubvunzwa mitemo. Kana kuderedza mutengo ane chisingaoneki twa anochinja kutanga mutengo. Musiyano pamusika uye chaiyo mutengo zvakanyorwa kure pamusoro mari migumisiro kambani.

The upenyu basa chisingaoneki zvinhu

Mushure Pakusarudza kwokutanga mutengo, unofanira kuisa rinokosha upenyu chisingaoneki zvinhu. Anofanira inobva nguva hupfumi kodzero vaiva chisingaoneki zvinhu. Mune zvimwe zviitiko, kwakavakirwa zvaibvira musi kuunza purofiti. Huru chisingaoneki ndeizvi rakakamurwa mhando mbiri:

• ane nokusingagumi upenyu basa;
• Finite-upenyu.

Kana yechipiri mhando yakajeka, Zvinokurudzirwa kurega kwemakore 20 makore okutanga. Definition upenyu webasa anofanira hazvo kuva kwakavakirwa kuongorora pangava purofiti, t. To. Nguva inoshandiswa dzemaitirwe kuti depreciation.

Nekurangarira kuti chisingaoneki zvinhu

Rokuchera uye muzvikwata zvisina tsarukano ruzivo pamusoro pfuma iyi, iyo isina muviri, vachishandisa nyaya mbiri: 04 uye 05. The neyokupedzisira, sezvo isu munotoriziva, akasikwa kuti kuunganidza depreciation. Chibozwa 04 uyewo anounganidza mashoko pamusoro mifananidzo, mari uye pezvakaitwa kuitika pamwe NMA. Zviri chinoshingaira uwandu nhoroondo, kuti debit mwero izvo zvinoratidzwa mitsara mari. Mukuwedzera, kambani anoshandisa nhoroondo 19.2 uye 48 maitiro VAT uye vasinganyatsooni chisingaoneki zvinhu.

Chinodiwa sangano Zvidavirire pamusoro chisingaoneki zvinhu ndiko kuramba Analytical nhoroondo kuti boka rimwe nerimwe kana nomumwe vamapoka pfuma. Somuenzaniso, unogona kushandisa zvinotevera Sub-Nhoroondo:

• 04,1 "Intellectual Property".
• 04,2 "Kodzero kushandisa dzinongoitika subsoil."
• 04,3 "ichinonoka mari".
• 04,4 "Yokufarirwa".
• 04,5 "zvokutengeserana mazita."
• 4.6 "Other vanovengwa chisingaoneki zvinhu."

Data Analytical nhoroondo zvinofanira zvinoratidzwa pagore mashoko emari (chimiro nhamba 5) ari chikamu kurondedzera Zvinoumba chisingaoneki zvinhu.

Kunyorerana nedzimwe nhoroondo

Kuziva kuti zvinhu chisingaoneki zvokuti rinoshanda kwavari, rinogona vaifungidzira nedzimwe nhoroondo Accounting achaita dyidzana kuburikidza 04. Pachishandiswa zvechadenga vanoshingaira nhoroondo debit akavhiyiwa dzinoratidzwa kubudikidza negashiro chisingaoneki zvinhu kuti nhoroondo vatenge, nokugamuchira, kugoverana. Dyidzana nhoroondo dziri 04 uye 08, 50-52, 55, 75-76, 87-88. Nyora-kubva chisingaoneki yesangano mune zvimwe zviitiko, sale, liquidation, chinjanai zvinotungamirira kupinda ari chikwereti nhoroondo 04. Munguva iyi, pane kudyidzana pamwe debit nhoroondo 06, 48, 58, 87.

Nekurangarira kuti chisingaoneki zvinhu zveminda

Kuzvibvuma intangibles - gwaro, kwakavakirwa iyo ngadzirambe Delivery pfuma. Sezvakarayirwa NMA Kufungisisa zvakasiyana zvichienderana nzira rokugadzirira kwayo

1. Purchase - pakuunganidza pfuma inopiwa neurongwa pakati mutengesi uye mutengi inobhadhara. Mari kuti dziri kwokutanga cost, aunganidzwa ari debit nhoroondo 08. Pashure chisingaoneki zvinhu vachave vagadzirira nokutumwa, ari mashoko akanyorwa kure tichiregeredza wiring 04 AT 04 Km 08.
2. Vakarufahli - a kungoreva zvinobatsira uye wakaenzana mukutsinhana pakati vanotongwa mamiriro ezveupfumi. Accounting zvinyorwa nokuda basa AT 08 KT 60/76, unoratidza negashiro chisingaoneki yesangano kuburikidza kuitwa kune dzimwe bato kusvika exchange. Kana muitiro uyu vaine muwedzero kana yokuwedzera mari, vanoratidza ari debit nhoroondo 08. Mushure kukarukureta uye kutanga kushandisa wiring zvakafanana wokutanga pfungwa: AT 04 Km 08. kuchinjwa chisingaoneki zvinhu zvakanyorwa chikwereti munhoroondo uye inventories nhumbi uye zvinhu kana debit nhoroondo 46, 47 kana 48.
3. Chisingaoneki zvinhu zvinogona kuwanikwa mune muitiro kuronga boka kubva havaoni. Muenzaniso wiring riri sezvinotevera: AT 04 KT 75,1.
4. Kana wemupiro chisingaoneki yesangano iri nhaka kambani mari irimo kuti 87,3 panguva kuitika pamusika kukosha pfuma. Debited ne 04.
5. A chinodiwa ndiye VAT uye selection, kunoitika dzinorondedzera 68 "VAT" uye 19.2. The muitiro achabatsirwa kuzviwanira NMA wiring AT 60/76 19.2 Kr kana zvimwe kugarwa maakaundi. Pashure kuitwa yesangano kuti chizvidavirire VAT mari akanyorwa kure zvienzane Yakabudiswa mukati memwedzi mitanhatu: AT 68 "VAT" Km 19.2.
6. VAT pamusoro chisingaoneki zvinhu vawana mumhuri uye zvimwe zvinodiwa kubva kugadzirwa, funga zvishoma zvakasiyana. The mutero rinosanganisira yayo manyuko mari: AT 29, 88, 96 Km 19.2.
7. VAT vakabvumirwa vakatodzidza chisingaoneki yesangano zvinodiwa pakugadzirwa re kutanga Mari mutero uwandu.

Disposals ose chisingaoneki zvavo chizvidavirire

The pfuma iri mhando anogona deducted munhoroondo iri Implementation of 04 kacho chisingapembedzwi kuchinjwa, liquidation kana redirection guru ravamwe makambani. Ndivo zvikonzero kuti panzira chisingaoneki zvinhu. Pasinei nzira inoshandiswa debiting 48th bhiri pamwe chinoshingaira-pusa marongerwo. Mune debit uwandu akanyorwa nhoroondo mari chisingaoneki yesangano, uwandu VAT pamusoro pavo, uyewo inoraswa mari. The chikwereti nguva vaunganidza depreciation, uyewo mari mari kubva pakutengeswa kana zvimwe zvinobatsira.

Turnover pamusoro nhoroondo 48 kubvumira kuti govera mari mugumisiro kwacho; mari kana yebongozozo nokukurumidza pamusoro chikwereti pamusoro turnover pamusoro debit ndiEzekieri. Data nyora kubvisa runoenzanirana nhoroondo - 80, 84, 83, 98 (zvichienderana mhaka pachiyero goho NMA).

Chisingaoneki zvinhu hazvisi kunongokosha kubudirira boka pane dzimwe mhando dzisiri kuitika zvinhu. It akadai muridzi inova yakasiyana zvinobatsira pamisika nokuda kambani pamusoro vakwikwidzi ayo.