ganacsade kasta oo doonaya inuu hantida inay iska iibiso at faa'iido ah. Laakiin ma uusan had iyo jeer ka shaqeeyaan. Tusaale ahaan, haddii shirkadda uu go'aansaday inuu iska iibiyo qalabka jir, qiimaha suuqa on sheet dheelitirka waa hoose, ee natiijada lacageed ee macaamilka waa negative. Si aad u ogaatid sida loo soo bandhigo ah ugu qortaan-off ah oo khasaare ka soo harta iibka OS ah, akhri on.

socodka dukumentiyada

Hirgelinta OS ah toogasho heshiiska. Sida laga soo xigtay Tilmaamaha looga baahan yahay, waayo, Bu ah, labada dhinac waa in ay sidoo kale saxiixa shahaadada ee wareejinta. Warbixin ku saabsan ka saarida ee wax ka account galay in kaarka gocashada. On ku salaysan dokumenti xisaabaadka muujinaya hawlgalka ee IY ah. Oo haddii macaamilka ahaa at khasaaro ah, ka dibna waxaad u baahan tahay inaad gaar ah uga taxadir, tan iyo Acts Tax iyo heerarka kala duwan ayaa lagu wadaa. Aynu u baaro si faahfaahsan.

khatarta canshuurta

Inta badan, si loo kordhiyo baahida badeecada ama xaqiijinta buuxa ee maamulka harta go'aansato inay iska iibiso alaabta qiimo ka hooseeya qiimaha. xisaabaadka badan ayaa ka baqa xaaladda noocan oo kale ah, tan iyo markii ay waa ka mamnuuc sharci ahaan. runtii yahay?

1. Qiimaha ma noqon karto hoos qiimaha.

Qiimaha korontada, gaaska iyo isgaarsiinta nidaaminaya gobolka. Xaaladaha kale, qiimaha waa gorgortan iyo xayiraad in GC aan la caddeyn. Shirkadda Antimonopoly kormeera falalka ka mid ah "ciyaaryahano waa weyn". Shirkadaha leh miisaan gaar ah u hooseeya ee suuqa, ha ka welwelin.

2. Loss on sale haddii qiimaha waa hoose la \ s, aan xisaabta lagu darsado in canshuurta.

Base waxaa loo xisaabiyaa on dhan xawaalad. qaab oo kala duwan waxaa la siiyaa oo keliya hawlaha Bangiga Dhexe. Waxa kale oo jira in laga mamnuuco aqoonsiga faraqa u dhexeeya qiimaha u dhexeeya qiimaha suuqa iyo iibinta alaabta shaqaalaha. Wixii hawlgal kale xeerarka no. Haddii shirkadda ma ku shaqeeyaan khasaare nidaamsan, iibinta nidaamka qalliinka waa la xiri doonaa iyadoo khasaare ah oo dakhli ka soo hawlaha kale.

3. Haddii qiimaha uu ka hooseeyo iibka, maamulka gobolka qiimeeyo cashuur dheeraad ah

Tani waa suuragal ah keliya haddii macaamilka waxaa gacanta. Haddaba, waxaan cadeeyo doonaa in canshuurta, in qiimihiisa uu u dhigmo iyada oo suuqa ah.

4. Qiimaha iibka badeecadaha iibin at khasaaro ah, laguma qaadi karo tixgeliyaan marka la xisaabinayo NPP ah.

Haddii kharashka ayaa loogu talagalay in lagu dhalin karo dakhli, ay yihiin dhaqaale ahaan cudur daar. Natiijada A final ma aha mid muhiim.

5. Haddii ay alaabta lagu iibin at khasaaro ah, si ay u jari VAT iyaga on aan la aqbali karin.

Tani ma aha arrin run ah. Ka jar VAT ku saabsan badeecadda waxay noqon kartaa mid wax tar lahayn haddii ururka caddayn karaan in macaamil ganacsi waxaa loo oggol yahay in ay ka fogaadaan khasaare dhaqaale weyn. Laakiin haddii hawlgalka la sameeyay oo kaliya on warqad, canshuuraha ma aqbasho sharraxaad oo kale ah.

Milicsi gaartay IY

Sida laga soo xigtay Art. 323 ee xeerka cashuuraha faa'iidada iyo khasaaraha ka soo harta iibka ee nidaamka qalliinka waa in loo qeexaa, waayo, wax kasta oo gooni gooni ah. Wixii ka soo baxa iibinta hantida, saafiga ah ee VAT waxaa lagu tiriyaa in dakhliga. Lacagtani canshuur yarayn kartaa qiimaha haraaga ah, iyada oo la tixgelinayo kharashka la xiriira iibinta: kharashaadka lagu kaydiyo, dayactirka iyo gaadiidka.

Natiijadu waxay lacageed ee ururka hawlgallada waxaa loo xisaabiyaa at taariikhda aqoonsi dakhliga. Haddii IRS ay u isticmaasho habka accrual, dakhliga laga helo iibka ee OS loo xisaabiyo waqtiga wareejinta lahaanshaha. Haddii aad isticmaasho habka lacag kaash ah, ka dibna taariikhda wareejinta lacagaha si ay xisaab bangi.

Loss on sale of hantida ma guurtada ah waa loo siman yahay si ay kharashyada kale. canshuuraha ee faa'iidada - waa la tixgeliyaa si la qoray cutubka 3 ee qodobkan .. 268 ee xeerka cashuuraha. Waxaa ka mid ah kharashka qaybo ka siman muddo ah kuwaas oo waxaa loo xisaabiyaa sida farqiga u dhexeeya muddada la doonayo iyo dhabta ah ee loo isticmaalo ka hor inta iibinta. Waa jari ka bisha soo socota ka dib markii fulinta.

Sidee si ay u muujiyaan khasaare ku yimaada iibka nidaamka qalliinka ee warbixinta?

Natiijadan ayaa waxa ay dhaqaale ee macaamil ganacsi ee ku muuqata in lagu dhawaaqo canshuurta dakhliga (NPP). Dakhliga lagu muujiyay line 060 ka mid ah codsiga ugu horeysay ee lagu dhawaaqo sheet labaad. qiimaha haraaga wada kharashka oo isku xigta 150 qaab codsiga labaad, khasaaro -. At bogga 200, yaraynta kharashka guud (270 p.). Qayb ka mid ah natiijada xun dhaqaale ka soo harta iibka, oo loo qaadan karo account ujeeddo canshuureed galay, muddo hadda lagu muujiyay line 090. Inta ay magdhow mashaqo sii daraysa ee ka iibiyey go'an in OS p. 280 codsiga labaad.

tusaale ahaan

Bishii August 2012 JSC "X" nidaamka qalliinka iibiyey in ka badan 59 rug kun.. (Ay ka mid yihiin 9 kun rubles - .. VAT). hantida waxaa lagu qabtay on record kharash 120 kun. rubles amortized muddo 8 sano (96 bilood). Shirkadda isticmaalaa habka accrual si loo ogaado waxqabadka dhaqaale oo ka mid ah macaamilka iyo khadka - waayo, qiimo dhaca. Caddadka gunnada bil kasta duqoobin - 1.25 kun rubles .. xilliga dhabta ah ee loo isticmaalo - 38 bilood, qiimo u ururay - 47,5 kun rubles .. Inta ay kharash inay iska iibiso - 1.18 rubles. VAT.

magaca		code	Lacagta (rubles thous.).
	Laga iibka hantida	060	50
Qayb ka mid ah khasaaraha, taas waxaa loola jeedaa kharashka qalliinka		090	0,405
	Qiimaha haraaga ah, iyada oo la tixgelinayo kharashka	150	73.5
	Loss on sale ee OS ah	200	23.5

khasaare A xaddiga 23.5 kun. xoq., Taas oo soo bandhigay in line 200, ka dibna si siman (at 405 rubles.) Bishiiba amortized ka badan 58 bilood (96-38 bilood). Qaybta koowaad waxaa ku cad warbixinta for September 2012 ee line 090. Documents xaqiijinaya khasaaraha on sale of nidaamyada hawlgalka waa in lagu keydiyo ilaa marka ay yaraynaysaa NPP saldhigga canshuurta.

Natiijada A dhaqaale ee Bu

Sida laga soo xigtay para. 7 PBU, soo baxa ka iibinta nidaamka qalliinka loo aqoonsan yahay in dakhliga hawlgalka sida Bu ah. Kharashka la xidhiidha hirgelinta waxyaabaha loo aqoonsan yahay sida kharashka. Qiimaha lacagtan waxay laga diiwaangeliyey Bu ee buuxa ee bisha hadda. Sayidka, farqiga ugu horeysay ka IY waa in khasaare isla markiiba waxaa loo qoray, oo aan qaybo. Sidaa darteed, a kala duwan yihiin laga jari karo meel gaar ah baxdo sababtoo ah taas oo la aasaasay hanti canshuurta dhigo. Mustaqbalka waxaa hoos u dhigi doontaa qadarka NPP in la siiyo miisaaniyadda.

tusaale ahaan

Darsato xogta of Tusaale ugu horeysay. Bishii Agoosto 2012, xisaabiye shirkadda waa in ay muujiyaan khasaare iibka. taararka:

DT 91-2 KR 60 - 1 kun rubles .. - bixinta adeegyada urur kale;
DT 19 KR 60 - 180 rubles. - milicsiga ah VAT,
KR 91-1 DT 62 - 59 kun rubles .. - dakhliga Operating ka soo harta iibka;
. DT 91-2 KR 68 - 9 kun rubles - VAT ku amray;
. DT 01-2 KR 01-1 - 120 kun rubles - qoran off qiimaha asalka ah,
DT 02 KR 01-2 - 47,5 kun rubles .. - deyn bixin lagu eedeeyay isticmaalka,
. DT 91-2 KR 01-2 - 72.5 kun rubles - qiimaha haraaga ah waa la tixgeliyaa in kharashka soo galay;
DT 09 KR 68 - 6,64 kun rubles (23.5 kun rubles by 24% ...) - hantida canshuur.

In ka badan 56 bilood ee soo socda. Bu lagu soo oogi doonaa in khasaare iibka. taararka:

DT 68 KR 09 - 97,24 rubles. (5640 rubles. \ 58 bilood).

iibinta alaabta at khasaaro ah

Hirgelinta GP qaadataa meel hoos shuruudaha heshiiska. Products loo arkaa in la iibiyo markii xaq iibsadaha ee lahaanshaha. Amarkan ayaa lagu wadaa inuu n. 1 Tbsp. 223 ee Xeerka Madaniga ah. Haddii aan si kale qoray in heshiiska, waxaa dhacdaa waqtiga kala iibsiga si ay u iibsato waxa ka sameysan. Ka dib markii shixnad ururka waa in loo xisaabiyo natiijada lacageed ee macaamil ganacsi. account faa'iidada iyo khasaaraha gaar ah "90" waxaa la siiyaa Ujeedada this ee Bu ah. Waxa ay ka tarjumaysaa xaddiga kharashka iibinta shidaalka naaftada, iyo amaah - dakhliga laga helo iibka. On-xisaabaadka sub loo xisaabiyaa on natiijada danym dhaqaale muddo hadda:

isbeddelkaas ee 90-1 KR ah - DT.90-2,3,4 isbeddelkaas = faa'iido \ khasaaraha ka yimaada iibka.

Taararka, kaas oo soo saaray natiijada dhaqaale wanaagsan:

DT 90-9 KR 99 - Faa'iido.

DT 99 KR 90-9 - khasaaraha on iibka (lid ku dhajiyay hore).

Close sub-xisaabay xisaab gudaha dhamaadka sanadka marka dheelitirka toobad.

dakhliga Bu waxaa aqoonsan in dakhliga haddii:

- xaq u leedahay inaad hesho lacagta la xaqiijiyay heshiiska;

- qadarka dakhliga loo xisaabin karaa;

- sabab u ah hawlgalka faa'iidooyinka agronomic ururka bixi doona;

- iibsada xaq u lahaanshaha.

Haddii ugu yaraan mid ka mid ah xaaladahan aan la kulmay, dakhliga aan la aqoonsan karin sida waxyaabaha sida waa in la diiwaan at-Ji DT 45.

XISAABIN for sale of SE

tirada	hawlgalka	DT	KR	wadarta
Dakhliga la aqoonsan yahay ee Bu ah
1	GP hirgelinta	62	90-1	dakhliga
2	Lagu eedeeyay qiimaha dhabta ah	90-2	43	kharashka
3	VAT eedeeyay	90-3	68-2	VAT
4	akoonka kharashka	90-2	44	Kharashka fulinta
5	Natiijada Financial: - faa'iido - khasaaro	90-9 99	99 90-9	Dakhliyada - Kharashka
6	Payment ka iibsadaa	51	62	Qiimaha Contract
shuruudaha aqoonsiga dakhliga aan la kulmay
1	GP hirgelinta	45	43	kharashka
2	Payment ka iibsadaa	51	62	Qiimaha Contract
3	dakhliga	62	90-1	dakhliga
4	Joornaalkan waxa kharashka	90-2	45
5	VAT eedeeyay	90-3	68	xaddiga canshuurta
6	kharashka ku qoran off	90-2	44	kharashka iibinta
7	Natiijada Financial: - faa'iido - khasaaro	90-9 99	99 90-9	Dakhliyada - Kharashka

Taararka "faa'iido \ khasaaraha ka yimaada iibka" ahbaa ka dib markii xisaabiyenimo dhan kharashka la xidhiidha hirgelinta GP.

fayl

Waayo, dib u eegis faahfaahsan oo dheeraad ah oo ka mid ah natiijada lacageed ee shirkada lagu daro dheelitirka iyo faa'iido iyo khasaare account kor ku siinayaa. Waxaa lagu tilmaamay si faahfaahsan dakhliga iyo kharashka oo dhan ee waqtiga lagu jiro.

line The 010 muujinaysaa baxa ka iibka badeecadaha. Halkan waxa aad ka arki kartaa lacagta ka soo hawlaha caadiga ah. Haddii mid ka mid ah dakhliga kuwaas oo ka badan 5% ka mid ah wadarta guud, waxa si faahfaahsan doono calaamooyinkuu in 011-013. account faa'iido iyo khasaaro wuxuu ku salaysan yahay ku salaysan accrual. Taasi waa, dakhliga waxaa loo aqoonsan dul bixinta badeecadaha sida in wax iibsadaa. Laakiin inta badan in heshiisyada dhigayaa in lahaanshaha maraa ka dib markii baayacmushtarkaagii Payment. Xaaladaha noocaas ah, dakhliga waxaa ka mid ah warbixinta ku saabsan taariikhda wareejinta lacag.

Next, waxaad u baahan tahay in aad rinji kharashka Ra'iisul alaabta soo saaray: Isugeynaha on line 020, iyo faahfaahinta hawl kasta - at 021-023. Tan waxa la faa'iido guud - bogga 030 ..

Faa'iido iyo khasaare account muujinaysaa oo keliya ma aha ilaha la helo hab, laakiin sidoo kale kharashaadka la xiriira iibka badeecadaha iyo adeegyada. Gaar ahaan, in line 030 iyo 040 qaab xaddiga ganacsi iyo kharashka maamulka in iibka. Dheeraad ah rinji boqolkiiba helay hoos kayd oo dhaaraheedii (060), iyo kuwo bixinayo bangiga (070), saamiga ku lug ah o kale (080), hawlgalka kale (090, 100) iyo kuwa aan qalliinka (110, 120) dakhliga iyo kharashka .

dakhliga kale ee ka mid ah:

• dakhliga ka yimaada iibka qaybaha sadexaad ee hantida ku meel gaar ah;
• faa'iidada laga hawlaha wadajirka ah ee ururo badan;
• danta on lacag dhigaal ah oo deyn;
• dakhliga ka shatiyada,
• wixii ka soo baxa iibinta hantida;
• helay inta lagu jiro waqtigan aan joogno ee ganaax, rigoore oo ganaax,
• rasiidhada kale la la'yahay.

Waayo, kharashyo kale (100) waxaa ka mid ah kharashka:

• abuurka ah ee hantida,

• hordhaca ah ee shatiyada,
• debit shirkadda,
• dulsaarka amaahda
• ganaax galay, rigoorayaal iyo ganaaxa,
• Adeegyada dhexdhexaadinta;
• CBR khasaaraha baakadda in hanti;
• Zakada,
• hantida content xayiray,
• baajinta macaamil;
• kharashka xaalad deg deg ah;
• kharashyada kale ee la la'yahay.

Farqiga u dhexeeya dakhliga iyo kharashka oo dhan ka muuqda line 140 ee "Loss Faa'iido \ canshuurta ka hor". Ka dib markii laga jarin NPP ee (150) iyo lacagaha kale ee qasabka ah (150) waxaa loo xisaabiyaa natiijada dhaqaale hawlaha caadiga ah (160). Haddii dakhliga aan caadi ahayn ama kharash waqtigan aan joogno ma ahaa, ka dibna tiro la mid ah waxaa lagu soo bandhigay in maqaalkan "SP \ NC" (190). Sidaas diyaar "faaiidada iyo khasaaraha".

xogta tixraaca

Qaybtani waxay waa in la buuxiyaa haddii shirkadda uu leeyahay hantida canshuurta (AT) ama deyn (MAYA).

On line 150 shirkadda waa in sheeg xaddiga si joogto ah la heli karo laakiin, tusaale ahaan, lacagta safarka, in magdhow laga siiyo howlgalka gaadiidka shakhsi, iwm Taasi waa, in line this muujinaysaa dakhliga in la tixgeliyo ee DR, laakiin NPP ma laga dhaafay.

Natiijada Financial halkii share - dheelitirka u dhexeeya ganacsatada PE iyo faa'iidada. Si loo xisaabiyo tirada miisaan leh celcelis ahaan saamiyada ku yiil wareegga, waxaa lagama maarmaan ah in ay iska dhigaan tirada in bilowga bil kasta, ka dibna loo qaybiyey 12.

Haddii Bangiga Dhexe kaalinta hoos qiimaha suuqa, waxaa lagama maarmaan ah si ay u fuliyaan xisaab this:

Celceliska qiimaha saamiga = (A1 + A2) / ka

A1 - qiimaha saamiyada dhamaadka meelaynta by tarmo tiradooda,

A2 - baxa ka sale of securities qiimo jaban;

Ka - tirada saamiyada ee wareegga.

Natiijada lacageed oo badhxan

Howlgalkan waxuu muujin doona sida aad u kordhin kartaa faa'iido mid ka mid ah Bangiga Dhexe, haddii:

- in la beddelo saamiyada doorashada ku galay fudud;

- in ay isku dayaan in ay dib u soo iibsan saamiyada qiimo ka hooseeya sicirka suuqa.

Si aad si fiican u xisaabi faa'iidada mustaqbalka, waxaa lagama maarmaan ah si loo go'aamiyo dakhliga iyo kharashka la xidhiidha isbedelka xaaladda ama hoos u dhac in qiimaha. dakhliga waxaa ka mid ah farqiga u dhexeeya suuqa iyo qiimaha stock dhabta ah iyo dakhliga dulsaarka. Kharashyada - Compensation in saamileyda, guddiga of habeynta ah.

oo kooban

Iibi alaabta hoos ku qoran kharashka noqon kartaa, laakiin waa diyaar u ah inay aad uga taxadirtaa. Sidaas darteed hawlgalka this daruuri dhacdaa farqi in natiijada lacageed ee IY iyo Bu. Xaaladda hore, xaddiga khasaaraha, waxaa qoran off ee qaybood. Oo kii labaadna wuxuu ahaa - isla markiiba.