ëó÷øèå êíèãè ïî ýêîíîìèêå
Ãëàâíàÿ ñòðàíèöà

Ãëàâíàÿ

Çàìîâèòè ðîáîòó

Ïîñëåäíèå ïîñòóïëåíèÿ

Ôîðóì

Ñîçäàé ñâîþ òåìó

Êàðòà ñàéòà

Îáðàòíàÿ ñâÿçü

Ñòàòüè ïàðòí¸ðîâ


Çàìîâèòè ðîáîòó
Êíèãè ïî
àëôàâèòó

Á
Â
Ã
Ä
Å
Æ
Ç
È
Ê
Ë
Ì
Í
Î

Ô³íàíñîâèé îáë³ê (îáë³ê àêòèâ³â)

Ñòðàíèöû [ 1 ] [ 2 ] [ 3 ] [ 4 ] [ 5 ] [ 6 ] [ 7 ] [ 8 ] [ 9 ] [ 10 ] [ 11 ] [ 12 ] [ 13 ] [ 14 ] [ 15 ]
[ 16 ] [ 17 ] [ 18 ] [ 19 ] [ 20 ] [ 21 ] [ 22 ] [ 23 ] [ 24 ] [ 25 ] [ 26 ] [ 27 ] [ 28 ] [ 29 ] [ 30 ] [ 31 ] [ 32 ]
[ 33 ] [ 34 ] [ 35 ] [ 36 ] [ 37 ] [ 38 ] [ 39 ] [ 40 ] [ 41 ] [ 42 ] [ 43 ] [ 44 ] [ 45 ] [ 46 ] [ 47 ] [ 48 ] [ 49 ] [ 50 ]

 

5.2. Îáë³ê íàäõîäæåííÿ îñíîâíèõ çàñîá³â


Íàäõîäæåííÿ îñíîâíèõ çàñîá³â íà ï³äïðèºìñòâî çä³éñíþºòüñÿ ñïîñîáîì:
1) ñòâîðåííÿ çà äîïîìîãîþ áóä³âíèöòâà (ï³äðÿäíèì àáî ãîñïîäàðñüêèì ñïîñîáîì) ³ âèãîòîâëåííÿ âëàñíèìè ñèëàìè;
2) ïðèäáàííÿ çà ãðîøîâ³ êîøòè;
3) îäåðæàííÿ âíåñê³â ó ñòàòóòíèé êàï³òàë:
— â³ä ðåçèäåíò³â,
— â³ä íåðåçèäåíò³â;
4) ïåðåâåäåííÿ ç îáîðîòíèõ àêòèâ³â (òîâàð³â, ãîòîâî¿ ïðîäóêö³¿ òîùî);
5) áåçîïëàòíîãî îòðèìàííÿ;
6) îäåðæàííÿ â îáì³í íà ïîä³áí³ òà íåïîä³áí³ îá’ºêòè;
7) îïðèáóòêóâàííÿ ðàí³øå íå îáë³êîâàíèõ íà áàëàíñ³;
8) ïåðåâåäåííÿ íåïðàâèëüíî çàðàõîâàíèõ ðàí³øå äî ñêëàäó ìàëîö³ííèõ ³ øâèäêîçíîøóâàíèõ ïðåäìåò³â.
Ñòâîðåí³ òà êóïëåí³ îñíîâí³ çàñîáè çàðàõîâóþòüñÿ íà áàëàíñ ï³äïðèºìñòâà çà ïåðâ³ñíîþ âàðò³ñòþ, ùî ÿâëÿº ñîáîþ ôàêòè÷íó âàðò³ñòü ¿õ ñòâîðåííÿ ÷è ïðèäáàííÿ àáî ñïðàâåäëèâó âàðò³ñòü çà ³íøèìè íàäõîäæåííÿìè, êð³ì ïåðåâåäåííÿ ç ìàëîö³ííèõ ïðåäìåò³â. Ñïðàâåäëèâà âàðò³ñòü âèçíà÷àºòüñÿ íà ï³äñòàâ³ ö³í ðèíê³â Óêðà¿íè ÷è ö³í ì³æíàðîäíèõ ðèíê³â çàëåæíî â³ä òîãî, çâ³äêè îäåðæàíî îá’ºêò îñíîâíèõ çàñîá³â. Ïåðâ³ñíà âàðò³ñòü òàêîãî îá’ºêòà çã³äíî ç ïóíêòîì 8, Ï(Ñ)ÁÎ 7 ñêëàäàºòüñÿ ç òàêèõ âèòðàò:

  • ñóìè, ùî ñïëà÷óþòü ïîñòà÷àëüíèêàì àêòèâ³â ³ ï³äðÿäíèêàì çà âèêîíàííÿ áóä³âåëüíî-ìîíòàæíèõ ðîá³ò (áåç íåïðÿìèõ ïîäàòê³â);
  • ðåºñòðàö³éí³ çáîðè, äåðæàâíå ìèòî òà àíàëîã³÷í³ ïëàòåæ³, ùî çä³éñíþþòüñÿ ó çâ’ÿçêó ç ïðèäáàííÿì (îòðèìàííÿì) ïðàâ íà îá’ºêò îñíîâíèõ çàñîá³â;
  • ñóìè ââ³çíîãî ìèòà;
  • ñóìè íåïðÿìèõ ïîäàòê³â ó çâ’ÿçêó ç ïðèäáàííÿì (ñòâîðåííÿì) îñíîâíèõ çàñîá³â (ÿêùî âîíè íå â³äøêîäîâóþòüñÿ ï³äïðèºìñòâó);
  • âèòðàòè ç³ ñòðàõóâàííÿ ðèçèê³â äîñòàâêè îñíîâíèõ çàñîá³â;
  • âèòðàòè íà óñòàíîâêó, ìîíòàæ, íàëàãîäæåííÿ îñíîâíèõ çàñîá³â;
  • ³íø³ âèòðàòè, áåçïîñåðåäíüî ïîâ’ÿçàí³ ç äîâåäåííÿì îñíîâíèõ çàñîá³â äî ñòàíó, â ÿêîìó âîíè ïðèäàòí³ äëÿ âèêîðèñòàííÿ ç çàïëàíîâàíîþ ìåòîþ (òðàíñïîðòíî-çàãîò³âåëüí³ òîùî).

Âèòðàòè íà îïëàòó â³äñîòê³â çà êîðèñòóâàííÿ êðåäèòîì íå âêëþ÷àþòüñÿ äî ïåðâèííî¿ âàðòîñò³ îñíîâíèõ çàñîá³â, ïðèäáàíèõ (ñòâîðåíèõ) ïîâí³ñòþ àáî ÷àñòêîâî çà ðàõóíîê ïîçèêîâîãî êàï³òàëó.
Ïåðâ³ñíà âàðò³ñòü îá’ºêò³â îñíîâíèõ çàñîá³â, çîáîâ’ÿçàííÿ, çà ÿê³ âèçíà÷åí³ çàãàëüíîþ ñóìîþ, ðîçðàõîâóºòüñÿ ðîçïîä³ëîì ö³º¿ ñóìè ïðîïîðö³éíî äî ñïðàâåäëèâî¿ âàðòîñò³ îêðåìîãî îá’ºêòà îñíîâíèõ çàñîá³â.
Ïåðâ³ñíà âàðò³ñòü îá’ºêò³â, ïåðåâåäåíèõ äî îñíîâíèõ çàñîá³â ç îáîðîòíèõ àêòèâ³â, òîâàð³â, ãîòîâî¿ ïðîäóêö³¿ òîùî äîð³âíþº ¿õí³é ñîá³âàðòîñò³, ÿêà âèçíà÷àºòüñÿ çã³äíî ç ïîëîæåííÿìè (ñòàíäàðòàìè) áóõãàëòåðñüêîãî îáë³êó 9 “Çàïàñè” òà 16 “Âèòðàòè”.
Óâåäåííÿ â åêñïëóàòàö³þ ïðèäáàíèõ ³ ñòâîðåíèõ ³ çàðàõóâàííÿ ³íøîãî íàäõîäæåííÿ îñíîâíèõ çàñîá³â ïðîâîäèòüñÿ çã³äíî ç Àêòîì ïðèéìàííÿ-ïåðåäàííÿ îñíîâíèõ çàñîá³â òèïîâî¿ ôîðìè ¹ ÎÇ-1, ùî ñêëàäàºòüñÿ êîì³ñ³ºþ, ïðèçíà÷åíîþ íàêàçîì êåð³âíèêà ï³äïðèºìñòâà.  Àêò³ âêàçóþòüñÿ ïåðâèííà âàðò³ñòü îá’ºêòà, êîðîòêà òåõí³÷íà õàðàêòåðèñòèêà, ì³ñöå åêñïëóàòàö³¿ (çðàçîê 5.1—5.2). Äî íüîãî äîäàºòüñÿ òåõí³÷íà äîêóìåíòàö³ÿ îá’ºêòà. Êîæíîìó îá’ºêòó îñíîâíèõ çàñîá³â ïðèñâîþºòüñÿ ³íâåíòàðíèé íîìåð ³ â³äêðèâàºòüñÿ ³íâåíòàðíà êàðòêà òèïîâî¿ ôîðìè ¹ ÎÇ-6. Âîíà º ðåã³ñòðîì àíàë³òè÷íîãî îáë³êó.
Íà îäíîòèïí³ îá’ºêòè íåâåëèêî¿ âàðòîñò³ (³íñòðóìåíòè, âèðîáíè÷èé ³ ãîñïîäàðñüêèé ³íâåíòàð òîùî), ùî íàä³éøëè íà ï³äïðèºìñòâî â îäíîìó ì³ñÿö³ òà áóäóòü åêñïëóàòóâàòèñÿ â îäíîìó ï³äðîçä³ë³, à òàêîæ ìàþòü îäíàêîâèé ñòðîê êîðèñíîãî
âèêîðèñòàííÿ, äîö³ëüíî â³äêðèâàòè îäíó çàãàëüíó ³íâåíòàðíó
êàðòêó.
Êàðòêè îñíîâíèõ çàñîá³â ñèñòåìàòèçóþòüñÿ çà ¿õí³ìè êëàñèô³êàö³éíèìè ãðóïàìè òà ì³ñöÿìè åêñïëóàòàö³¿. Äëÿ çàáåçïå÷åííÿ çáåðåæåííÿ ³íâåíòàðí³ êàðòêè ðåºñòðóþòüñÿ â ñïåö³àëüíèõ îïèñàõ (ô. ¹ ÎÇ-7).
ßê óæå çàçíà÷àëîñÿ, çà ì³ñöÿìè âèêîðèñòàííÿ (çíàõîäæåííÿ) îáë³ê îñíîâíèõ çàñîá³â âåäåòüñÿ â ³íâåíòàðíèõ ñïèñêàõ
(ô. ¹ ÎÇ-9). Ùîì³ñÿ÷íî ï³äñóìêîâ³ äàí³ ³íâåíòàðíèõ êàðòîê íà îá’ºêòè îñíîâíèõ çàñîá³â, ùî íàä³éøëè íà ï³äïðèºìñòâî, çàíîñÿòüñÿ â êàðòêè îáë³êó îñíîâíèõ çàñîá³â (ô. ¹ ÎÇ-8), ÿê³ âåäóòüñÿ â ðîçð³ç³ ãðóï îñòàíí³õ. Ö³ êàðòêè çàì³íÿþòü àíàë³òè÷í³ â³äîìîñò³ çà ðàõóíêîì 10 “Îñíîâí³ çàñîáè”. Òîìó ¿õí³é çàãàëüíèé ï³äñóìîê ùîì³ñÿ÷íî ç³ñòàâëÿºòüñÿ ç ï³äñóìêîì ñèíòåòè÷íîãî îáë³êó äàíîãî ðàõóíêà. Êîíòðîëü çà çáåðåæåííÿì îñíîâíèõ çàñîá³â çàáåçïå÷óþòü ìàòåð³àëüíî â³äïîâ³äàëüí³ îñîáè, ÿê³ âåäóòü ¿õ îáë³ê çà ³íâåíòàðíèìè îá’ºêòàìè, ì³ñöåì âèêîðèñòàííÿ àáî çáåð³ãàííÿ.


ÂÀÒ “Ïðîäòîâàðè”

  ____________________________________
ï³äïðèºìñòâî, îðãàí³çàö³ÿ
²äåíòèô³êàö³éíèé êîä ç ªÄÐÏÎÓ 13578642


ÒÈÏÎÂÀ ÔÎÐÌÀ ¹ 03-1

ÇÀÒÂÅÐÄÆÅÍÀ
íàêàçîì ̳íñòàòó Óêðà¿íè
â³ä 29 ãðóäíÿ 1995 ð. ¹ 352
Êîä çà ÓÊÓÄ 0408003
ÇÀÒÂÅÐÄÆÓÞ:
Äèðåêòîð Ïðîêîïåíêî Â. Ã.
“11” ñ³÷íÿ 2003 ð.

Àêò
ïðèéìàííÿ ïåðåäà÷³ (âíóòð³øíüîãî
ïåðåì³ùåííÿ) îñíîâíèõ çàñîá³â

Çäàâà÷

Îäåðæóâà÷

Äåáåò

Êðåäèò

Ïåðâèííà
(áàëàíñîâà âàðò³ñòü)

Øèôð

Êîä

öåõ, â³ää³ë,
ä³ëüíèöÿ, ë³í³ÿ

ðàõóíîê,
ñóáðàõóíîê

êîä àíàë³òè÷íîãî îáë³êó

ðàõóíîê,
ñóáðàõóíîê

êîä àíàë³òè÷íîãî îáë³êó

³íâåíòàðíèé

çàâîäñüêèé

ðàõóíêà òà îá’ºêòó, àíàë³òè÷íîãî îáë³êó (äëÿ â³äíåñåííÿ àìîðòèçàö³éíèõ â³äðàõóâàíü)

1

2

3

4

5

6

7

8

9

10

Öåõ ¹ 1

³ää³ë çáóòó

10

4

10

4

4000

105

93

êîìï’þòåðà

 

ÂÀÒ “Ïðîäòîâàðè”

  Íà ï³äñòàâ³ íàêàçó, ðîçïîðÿäæåííÿ_________________________________
Ïðîâåäåíèé îãëÿä_______________________________________________

öåõó ¹ 1

  íàéìåíóâàííÿ îá’ºêòà

çàñò. äèðåêòîðà

 

Êîâàëåíêî Í. Ì.

 

ãîë. ³íæåíåð

 

íå ïîòð³áíà

 

â³äïîâ³äàº

  ùî ïðèéìàºòüñÿ (ïåðåäàºòüñÿ) â åêñïëóàòàö³þ â³ä_____________________

öåõó ¹ 1

  Ó ìîìåíò ïðèéìàííÿ (ïåðåäà÷³) îá’ºêò çíàõîäèòüñÿ â__________________

Ð ²²-300/128/30,2/12õ/1,44/15??

  ì³ñöåçíàõîäæåííÿ îá’ºêòà
Êîðîòêà õàðàêòåðèñòèêà îá’ºêòà__________________________________


Çâîðîòíèé á³ê ôîðìè ¹ ÎÇ-1

Îá’ºêò òåõí³÷íèì óìîâàì â³äïîâ³äຠ(íå â³äïîâ³äàº)____________________
âêàçàòè, ùî ñàìå íå â³äïîâ³äàº
Äîðîáêà íå ïîòð³áíà/ïîòð³áíà_____________________________________

ñòàí îá’ºêòà â³äïîâ³äຠâèìîãàì òåõí³÷íî¿ äîêóìåíòàö³¿

  âêàçàòè, ùî ñàìå ïîòð³áíî
ϳäñóìêè ³ñïèò³â îá’ºêòà__________________________________________

ïàñïîðò, òåõí³÷í³ óìîâè åêñïëóàòàö³¿,

 Äîäàòîê. Ïåðåë³ê òåõí³÷íî¿ äîêóìåíòàö³¿____________________________
Ãîëîâà Êîì³ñ³¿                                         ________________________________
ïîñàäà
×ëåíè êîì³ñ³¿                                            ________________________________

ñèñòåìíèé àäì³í³ñòðàòîð â³ää³ëó çáóòó

 

ñèñòåìíèé àäì³í³ñòðàòîð öåõó ¹ 1

  ïîñàäà
Îá’ºêò îñíîâíèõ çàñîá³â ïðèéíÿâ ________________________________
ïîñàäà
Çäàâ                                                            ________________________________
ïîñàäà
³äì³òêà áóõãàëòå𳿠ïðî â³äêðèòòÿ êàðòêè àáî ïåðåì³ùåííÿ îá’ºêòà 14 ñ³÷íÿ 2002 ð.
Ãîëîâíèé áóõãàëòåð (áóõãàëòåð)__________________________________
* Çàïîâíþºòüñÿ â òîìó âèïàäêó, ÿêùî íà ï³äïðèºìñòâ³ íîðìè àìîðòèçàö³¿ êîäèô³êîâàí³,
Çðàçîê 5.1


Íîìåð
äîêóìåíòà

Äàòà
ñêëàäàííÿ

Êîä îñîáè, ÿêà â³äïîâ³äຠçà çáåðåæåííÿ îñíîâíèõ çàñîá³â

Êîä âèäó
îïåðàö³¿

7

10.01.2002

Íà÷àëüíèê öåõó
Ïåòðåíêî À. À.

Âíóòð³øíº ïåðåì³ùåííÿ

íîðìè àìîðòèçàö³éíèõ â³äðàõóâàíü

Íîðìè àìîðòèçàö³éíèõ â³äðàõóâàíü

Ïîïðàâî÷íèé êîåô³ö³ºíò

Óñòàòêóâàííÿ

Ñóìà àìîðòèçàö³¿ (çíîñó) çà äàíèìè ïåðåîö³íêè íà __ 200__ ð. àáî çà äîêóìåíòàìè ïðèäáàííÿ

гê âèïóñêó (ïîáóäîâè)

Äàòà ââåäåííÿ
â åêñïëóàòàö³þ
(ì³ñÿöü, ð³ê)

Íîìåð ïàñïîðòà

íà ïîâíå â³äíîâëåííÿ

íà êàï³òàëüíèé ðåìîíò

âèä

êîä

11

12

13

14

15

16

17

18

19

20

01*

1613

1999

12,99

201754

ïåðåäàòè äî â³ää³ëó çáóòó

 

â³ä “10” ñ³÷íÿ 2002 ð. ¹ 57

  ______________________________________________________________
______________________________________________________________

______________________________________________________________
______________________________________________________________

______________________________________________________________

______________________________________________________________

______________________________________________________________

ãàðàíò³éíèé òàëîí, ïîñ³áíèê êîðèñòóâà÷à

  Âèñíîâîê êîì³ñ³¿________________________________________________
______________________________________________________________

Ñèäîð÷óê Î. Ñ.

 

Êàë³í³í Ï. ².

  ______________________________________________________________
ï³äïèñ                                                                                                           ϲÁ
______________________________________________________________

Ñîëîâåé Ã. ª.

  ï³äïèñ                                                                                                           ϲÁ
______________________________________________________________

×åðíîâ À. Ï.

  ï³äïèñ                                                                                                           ϲÁ
______________________________________________________________
ï³äïèñ                                                                                                           ϲÁ

 

òîáòî êîæíà íîðìà ìຠñâ³é ³íäèâ³äóàëüíèé ³ íåïîâòîðíèé êîä.

Çðàçîê 5.2

 

 

 

ÒÈÏÎÂÀ ÔÎÐÌÀ ¹ 03-2
Çàòâåðäæåíà íàêàçîì
̳íñòàòó Óêðà¿íè
â³ä 29 ãðóäíÿ 1995 ð. ¹ 352

ÂÀÒ “Ïðîäòîâàðè”

 

ï³äïðèºìñòâî, îðãàí³çàö³ÿ

 

²äåíòèô³êàéíèé êîä ç ªÄÐÏÎÓ

 

 

 

 

 

 

 

 

 

 

 

 

Êîä çà ÓÊÓÄ

 

 

 

 

 

 

 

 

 

ÇÀÒÂÅÐÄÆÓÞ

 

 

 

Ïðîêîïåíêî Â. Ã.

 

 

 

ï³äïèñ, ϲÁ

 

ÀÊÒ
ïðèéìàííÿ-çäàâàííÿ â³äðåìîíòîâàíèõ,
ðåêîíñòðóéîâàíèõ òà ìîäåðí³çîâàíèõ îá’ºêò³â

 

Íîìåð äîêóìåíòà

Äàòà ñêëàäàííÿ

Êîä îñîáè, ÿêà â³äïîâ³äàº
çà çáåðåæåííÿ îñíîâíèõ çàñîá³â

Êîä âèäó
îïåðàö³¿

 

23

31.05.03

137

 

 

 

 

 

Öåõ, â³ää³ë, ä³ëüíèöÿ, ë³í³ÿ

Äåáåò

Êðåäèò

 

Íîìåð

ðàõóíîê,
ñóáðàõóíîê

êîä àíàë³òè÷-
íîãî îáë³êó

ðàõóíîê,
ñóáðàõóíîê

êîä àíàë³òè÷-
íîãî îáë³êó

Ñóìà

³íâåíòàðíèé

çàâîäñüêèé

1

2

3

4

5

6

7

8

 

  Áóõãàëòåð³ÿ

92

15

2

275

17

17

êîìï’þòåð

 
Íà çàìîâëåííÿ ¹  2   _______________________________________________________________________
íàéìåíóâàííÿ îá’ºêòà

äàòà

 

äàòà

  çíàõîäèâñÿ â ïëàíîâîìó/íåïëàíîâîìó ðåìîíò³ (ðåêîíñòðóêö³¿, ìîäåðí³çàö³¿) ç 24.05.03 ïî 31.05.03, à ñàìå
â³ñ³ì äí³â
Ïåðåäáà÷åí³ â³äîì³ñòþ äåôåêòè ðîáîòè ç ðåìîíòó (ðåêîíñòðóêö³¿, ìîäåðí³çàö³¿) âèêîíàí³ ïîâí³ñòþ/íå ïî-
âí³ñòþ _______________________________________________________________________________________
âêàçàòè, ùî ñàìå íå âèêîíàíî
Ïî çàê³í÷åíí³ ðåìîíòó (ðåêîíñòðóêö³¿, ìîäåðí³çàö³¿) îá’ºêò ïðîéøîâ âèïðîáóâàííÿ òà çäàíèé â åêñïëóàòàö³þ 31.05.02
äàòà

Çì³íè â õàðàêòåðèñòèö³ îá’ºêòà, ùî âèçíàí³ ðåêîíñòðóêö³ºþ, ìîäåðí³çàö³ºþ___________________________
_____________________________________________________________________________________________

 

Ìåëüíèê Î. Í.

 

ñèñòåìíèé àäì³í³ñòðàòîð

  



Çäàâ            ________________________           ________________________                                                   
ïîñàäà                                                                                            ï³äïèñ                                                                                             ϲÁ

Êîâàëü Í. Ì.

 

áóõãàëòåð

  



Ïðèéíÿâ      ________________________           ________________________                                                   
ïîñàäà                                                                                            ï³äïèñ                                                                                             ϲÁ
  

 

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