Karolelano ea litšenyehelo tsa selemo le selemo tsa ho potoloha thepa: foromo ea ho lekanya litekanyetso

Matlotlo a thepa ke boleng bo bontšang lisebelisuoa tse tiisang mokhoa oa tlhahiso. Thepa ea mohaho oa khampani e akarelletsa thepa e seng ea morao-rao (mehaho ea tsamaiso le ea tlhahiso, thepa, mechine, likoloi), hammoho le chelete ea ho sebetsa, mohahong oo ho nang le mefuta e joalo ea thepa e kang:

• chelete ka chelete le litlalehong tsa banka;

• metšoasong - lihlahisoa, thepa e tala, lihlahisoa tse entsoeng, thepa e rekisoang le MPZ e meng;

• likoloto tsa ba nang le melato bakeng sa thepa e fanoeng / e e-s'o lefelloe;

• matsete a nakoana a lichelete le thepa e meng.

Matlotlo ohle a teng hona joale a bokeletsoe karolong ea bobeli ea tekanyo ea lichelete 'me a nkoa e le ea kenyelletsanoang, ke hore, ho kenya letsoho mosebetsing ona.

Sehlooho sena se tla sebetsana le maikutlo a joalo ka tefiso ea selemo le selemo ea ho potoloha thepa. Re tla fumana kamoo letšoao lena le baloang kateng le seo le se bolelang.

Ho ba le thepa ea lihlahisoa e hlahisang letlapa

Joalokaha ho se ho boletsoe, boemong ba puso ea libaka, matlotlo a hona joale a bokelloa karolong ea bobeli ea tlaleho ea BO-1. Ho mofuta o mong le o mong oa thepa ho na le mola o arohaneng:

▪ 1210 - MPZ;

▪ 1220 - VAT ea thepa e rekiloeng;

▪ 1230 - melato ea ba nang le melato;

▪ 1240 - qetellong. Li-attachments;

▪ 1250 - chelete, lik'hamphani tsa chelete;

▪ 1260 - tse ling.

Chelete ea ho qetela ea chelete ea ho sebetsa e ts'oaroe mohaleng oa 1200 oa tekanyo ea litekanyetso. E bokella boleng bo feletseng ba lichelete tsa k'hamphani bakeng sa boemo bo bong le bo bong qalong ea nako ea ho hlahlojoa le bofelo ba eona. Tlalehong ea litekanyetso, boleng ba thepa ea balanete bo bitsoa tekanyo ea balanete.

Ho nka boleng ba thepa

Litsebi tsa moruo li hlahloba bohlokoa ba buka ho latela merero ea lipatlisiso. Mohlala, ha ho hlokahala ho fumana boholo ba thepa ea thepa ka kakaretso bakeng sa karolo kapa bakeng sa ntho e 'ngoe le e' ngoe, bonts'a matla (ho eketsa kapa ho fokotsa boleng ba thepa) mme ka lebaka la papiso ea lits'oants'o tse feletseng ho etsa liqeto mabapi le maemo a ho sebetsa ka nako e itseng. Ho phaella ho basebedisi ba ka hare ba tlhahisoleseding e fumanoang libukeng tsa lichelete, lik'hamphani li hlokeha ho tsebisa basebelisi ba fapaneng ba tsoang ka ntle - bathehi, bafani, li-insurers, ba lichelete, ho ba fa boitsebiso bo sa tšoaneng, ho kenyeletsa le ho fumaneha ha thepa.

Moo boleng ba bohlokoa ba buka bo sebelisitsoeng teng

Boitsebiso bo bohlokwa haholo mabapi le boleng ba buka ea lihlahisoa ha ho hlahlojoa mosebetsi oa moruo oa k'hamphani - sesebelisoa se ka sehloohong sa ho hlahloba tlhahiso ea k'hamphani le boemo ba lichelete. Ka thuso ea letšoao lena, li-coefficients tse tsitsitseng li baloa:

▪ phaello ea thepa, ho lekanyetsa chelete e fumanoang bakeng sa ruble e 'ngoe le e' ngoe e sebelisetsoeng ho reka thepa e tala le tlhahiso;

▪ phaello ea thepa, e bontšang katleho ea tšebeliso ea bona.

Ho bapisa litekanyetso tsa pele le tsa ho qetela tse fanang ka litšenyehelo, moruo oa moruo a ka etsa liqeto mabapi le ho hōla kapa ho fokotseha ha palo ea matlotlo a teng ka nako ea chelete ka nako e fanoeng, ho lekanyetsa litekanyetso tse lekanyelitsoeng tse bontšang litekanyetso tsa ho hōla ha lipontšo tsa mola o mong oa karolo ea bobeli ea balance sheet. Leha ho le joalo, lipalo feela li fana ka tlhahisoleseding mabapi le ho fumaneha ha thepa ka letsatsi le itseng, eseng kamehla ho bonahatsa setšoantšo sa sebele, hobane bophelong ba mosebetsi o boima ba mosebetsi ha bo tšoane, 'me sena se lebisa ho reka le ho sebelisa chelete e sa lekaneng, ka mohlala, likhamphaning tse itšetlehileng ka nako ea nako. Ho molemo ho hlahloba boemo ba thepa ka nako e khutšoanyane kapa ho bala pontšo e joalo e le tekanyo ea selemo le selemo ea thepa ea hona joale. Bohloko ba pontšo ena bo baloa bakeng sa tlhahiso ea lipalo tse ngata tsa moruo.

Bakeng sa litšenyehelo tsa selemo le selemo tsa ho potoloha thepa

Tlhahlobo e tebileng ea liphetoho mohlophong le ho hlophisoa ha thepa, ho kenyeletsa thepa ea hona joale, ha ho khonehe ntle le ho lekanya boleng bo tloaelehileng ba thepa ka selemo. Chelete e tloaelehileng ea selemo le selemo ea chelete ea mosebetsi e baloa joang? Bahlahlobisisi ba retelehela moeling oa tekanyo ea 1200, 'me haeba ho hlokahala ho bala mofuta ofe kapa ofe oa thepa, mohlala, lihlahisoa, ho ea mola o lumellanang le boemo bona. Morero oa ho bala o latelang:

- О _ср = (О _н + О _к ) / 2,

Moo О - e leng chelete ea ts'ebetso ts'ebetsong ea nako ea ho hlahlojoa, О _к - qetellong ea nako, 2 - palo ea matsatsi a tlaleho.

Mohlala ho bala

A re ke re nahaneng ka mohlala oa hore litšenyehelo tsa selemo le selemo tsa ho potoloha thepa li baloa (foromo e lekanyelitsoeng). Litaba tsa pele li hlahisoa tafoleng ea tekanyo ea litekanyetso tsa ho potoloha thepa.

Lethathamo la likarolo tsa thepa ea hona joale ea khamphani ea 2016

Lipontšo	Khoutu ea mohala	Ka la 31 December, 2015	Ho tloha ka la 31 December, 2016
Lihlahisoa tsa tlhahiso	1210	5200	5450
VAT ea thepa e rekiloeng	1220	242	210
Litlaleho tse amohelehang	1230	510	620
Matlotlo a chelete	1250	2460	3020
Kakaretso ea karolo ea 2 ea tekanyo ea balance	1200	8412	9300

Re bala boleng ba moralo o boletsoeng ka holimo motheong oa litekanyetso tsa litekanyetso:

About _ср = (8411 + 9300) / 2 = 8856 000 rbl. - karolelano ea thepa e teng hona joale ka selemo (moleng oa tekanyo ea 1,200) e ne e le li-ruble tse 8 856 000.

Ka ho sebelisa litekanyetso tse lekanang tsa lipalo, karolelano ea selemo le selemo ea theko ea lichelete (tse likete tse ruble) e baloa ho ea ka maemo:

▪ metšoasong (leqephe la 1210) - О _ср = (5200 + 5450) / 2 = ruble tse 5325 tse likete;

▪ VAT ea thepa e rekiloeng - О _ср = (242 + 210) / 2 = ruble tse 226 000;

▪ litlaleho tse amohelehang - О _ср = (510 + 620) / 2 = ruble tse 565 tse likete;

▪ chelete - О _ср = (2460 + 3020) / 2 = ruble tse 2740 tse likete.

Ka karolelano litšenyehelo tsa selemo le selemo tsa ho potoloha thepa, mokhoa oa ho bala se hlahisoang tlhahlobisong, li sebelisoa ke barupeli ho bala li-coefficients tse bontšang boemo ba lichelete ba k'hamphani, boemo ba botsitso, le ho fumana lisosa (tse ntle le tse mpe) tse entseng liphetoho. Ho itšetlehile ka se fumanoeng ke bahlahlobi, tsamaiso ea khampani e etsa liqeto mabapi le ho tsamaisoa ha mehloli e teng.

Morero oa ho bala karolelano ea liketsahalo

Phapang ea karolelano ea bohlokoa ea lipalo, eo karolelano ea selemo le selemo e bolelang, ke karolelano ea liketsahalo, e lekantsoeng ka ho feletseng ea litekanyetso ka linako tse fapaneng kapa ka nako e fapaneng ea nako. Ka lipalo, e sebelisetsoa ho fumana boemo bo tloaelehileng lihlopha tse matla. Tlalehong ea likarabello, karolelano ea tatellano ea liketsahalo e hlalositsoe ka ho qaqileng e khetholla boleng ba thepa ka nako e lekanang ea nako. Morero oa ho bala o latelang:

About _{cp / xp} = (½ x O ₁ + O ₂ + O ₃ + ... + O _{n -1 x} ½) / n-1, moo

O-tekanyo ea nako e itseng, n-palo ea matsatsi a tlaleho.

Palo ea karolelano ea liketsahalo

Ho khutlela ho mohlala o fanoeng ka holimo, re tla tlatsetsa boitsebiso ba pele mabapi le litšenyehelo tsa tlhahlobo ea mathoasong a khoeli le khoeli:

- Ho tloha ka la 1 January, 2016 - ruble tse likete tse 5200;

- Ho tloha ka la 1 February, 2016 - ruble tse likete tse 4 960;

- Ho tloha ka la 1 March, 2016 - ruble tse likete tse 5460;

- Ho tloha ka la 1 April, 2016 - 5530 li-ruble tse likete;

- Ho tloha ka la 1 May, 2016 - ruble tse 5360 tse likete;

- Ho tloha ka la 1 June, 2016 - ruble tse likete tse 4 980;

- ka la 1 July, 2016 - ruble tse 4 890;

- Ho tloha ka la 1 August, 2016 - li-ruble tse 4780 000;

- Ho tloha ka la 1 September, 2016 - ruble tse likete tse 4 980;

- ka la 1 October, 2016 - ruble tse likete tse 5,180;

- Ho tloha ka la 1 November, 2016 - li-ruble tse 5450;

- Ho tloha ka la 1 December, 2016 - ruble tse likete tse 5 550;

- Ho tloha ka la 1 January, 2017 - 5450 li-ruble.

Bala ka karolelano ea liketsahalo ka tatellano ea liketsahalo ka nako ea kotara ea MPZ ka 2016:

• 1 sq. M. Hoo e ka bang _{ср / хр} = (1/2 ß 5200 + 4960 + 5460 + ½ х 5530) / 4-1 = 5261,66 likete tse sekete.

• 2 sq. M. About _{ср / хр} = (1/2 ± 5530+ 5360 + 4980 + ½ х 4890) / 4-1 = 5183.33 li-ruble tse likete;

• 3 sq. M. About _{ср / хр} = (1/2 4890 + 4780 + 4980 + ½ х 5180) / 4-1 = 4931.66 li-ruble tse sekete;

• limithara tse 4 tsa methapo. About _{ср / хр} = (1/2 ho 5180 + 5450 + 5550 + ½ х 5450) / 4-1 = 5438,33 likete tse sekete.

Ka hona, boholo ba libaka tsa polokelo ea kotara bakeng sa kotara ea pele ke 5261.66 lik'hilograma tse sekete, bakeng sa ruble ea bobeli - 5183.33 tse likete, bakeng sa ruble ea boraro - 4.931.66 likete tse 4, 5438 , Ruble tse likete tse 33. Ho hlahloba lihlooho tsa lenane la litekanyetso, moruo oa moruo a ka etsa qeto ka ho fumaneha ha mehloli karolong e 'ngoe le e' ngoe, ho theha liphetoho tsa liphetoho ho latela mesebetsi ea k'hamphani kapa indasteri. Ho lekanya ka karolelano ea bohlokoa ea liketsahalo, likarolo tsa li-indices li fumaneha, ntle ho pelaelo, li nepahetse. Litekanyetso tsena, tse sebelisitsoeng ka lipalo tsa moruo, li fana ka lits'ebetso tse utloahalang ka ho fetisisa. Sena ke sa bohlokoa haholo bakeng sa basebelisi ba ka hare - tsamaiso ea khampani. Litlhaloso tse feletseng tsa bohlokoa ba libuka tsa thepa li lekane ho basebelisi ba kantle.

Karoo ea karolelano ea likarolo

Tlhahlobo e akaretsang ea tšebeliso ea chelete ea ho tsamaisa chelete ka khampani ke karolelano ea likarolo, e hlalosoang e le karo-karolelano ea chelete (kakaretso) ho ea ka karolelano ea boleng ba mosebetsi oa selemo:

К _{об / р} = В: О _ср , moo - chelete, О _ср - tekanyetso ea selemo le selemo ea ho potoloha thepa. Morero o bontša palo ea liphetoho tse ikemiselitseng tsa chelete e lekanyelitsoeng ea chelete e sebelisetsoang matlotlo a hona joale mosebetsing oa tlhahiso.
Ho sebelisa mohlala o ka holimo le ho o tlatsetsa ka boitsebiso bo tsoang Tlalehong ea Profit le lahlehelo mabapi le tekanyo ea chelete (li-ruble tse 326 000), re bala karolelano ea likarolo:

К _об = 326 000/8856 = 36,8 linako, e leng selemong sa mekhoa e sebelisetsoang ho hlahisa ka tekanyo ea tekanyo ea litekanyo tse 36.8.

Ho phaella moo, ts'ebetso e baloa ka matsatsi a mangata, ke hore, ba ithuta matsatsi a mangata khoebo e tla fumana chelete e lekanang le e bontšang, e le tefiso ea selemo le selemo ea chelete ea mosebetsi. Lipalo li etsoa ho ea ka mokhoa ona:

- Ho _{araba / dn} = 365 / K _{Rev / p} .

Ho _{об / дн} = 365 / 36,8 = matsatsi a 9,92 ho tla hlokahala hore k'hamphani e fumane chelete ka chelete e tloaelehileng ea ho potoloha thepa ea selemo.

Bohlokoa bo tloaelehileng ba coefficients

Bakeng sa ts'ebetso ea boleng, litekanyetso tse tloaelehileng tsa tloaeleho li thehiloe. Hlahloba li-coefficients hangata ka matla kapa ha li bapisoa le lik'hamphani tse joalo tsa indasteri. Rea hlokomela feela hore tekanyo e tlase haholo e bonts'a chelete e ngata e sebetsang, e lokelang ho eketsa mosebetsi ho eketsa maruo a thepa.