{"id":35093,"date":"2019-10-31T22:02:18","date_gmt":"2019-10-31T19:02:18","guid":{"rendered":"https:\/\/prohoster.info\/blog\/chudesa-uchetnoj-metodologii-amortizatsionnyj-fond\/"},"modified":"2019-10-31T22:02:18","modified_gmt":"2019-10-31T19:02:18","slug":"chudesa-uchetnoj-metodologii-amortizatsionnyj-fond","status":"publish","type":"post","link":"https:\/\/prohoster.info\/et\/blog\/novosti-interneta\/chudesa-uchetnoj-metodologii-amortizatsionnyj-fond","title":{"rendered":"Imed arvestusmetoodikas: amortisatsioonifond","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"<p>Ma armastan programmeerimist \u2013 see loob imesid. Kuid programmiseerimisest teate te palju rohkem kui mina. <\/p>\n<p>Siiski ei leia imesid mitte ainult programmeerimisest, vaid isegi nii igandlikust ja karmi alast nagu raamatupidamine. Jah, just selles \u2013 raamatupidamises, mille suhtes mul on ambivalentsed tunded: siiras ja tuline s\u00fcmpaatia (l\u00f5ppude l\u00f5puks on see minu algne amet) ja mitte v\u00e4hem s\u00fcgavale juurdunud ja kirglik vaenu (ma tean raamatupidamisest nii palju, et te ei oskaks isegi ette kujutada).<\/p>\n<p>Seekord keskendume positiivsele. Las ma r\u00e4\u00e4gin teile \u00fchest imelisest leiutisest raamatupidamismeetodite valdkonnas, mis kannab nime \u201camortisatsioonifond.\u201d <\/p>\n<p><img decoding=\"async\" alt=\"Imed arvestusmetoodikas: amortisatsioonifond\" src=\"\/wp-content\/uploads\/2019\/06\/a608d01c47a7e83c7d256339d1275b11.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<noindex><a rel=\"nofollow\" name=\"habracut\"><\/a><\/noindex><br \/>\nKahtlen, et te pole amortisatsioonifondist kuulnud v\u00f5i kui olete midagi kuulnud, siis te ei tea, milleks see m\u00f5eldud oli. Ja te ei ole \u00fcksi. Kaasaegsetel raamatupidajatel ei ole sellest t\u00f5en\u00e4oliselt aimu \u2013 v\u00e4lja arvatud need dinosaurus, kelle t\u00f6\u00f6staa\u017e on \u00fcletanud kolmk\u00fcmmend aastat. Sest m\u00f5isted amortisatsioonifondist kadusid raamatupidamist praktikast juba kauges 1992. aastal, ja isegi enne seda m\u00f5isteti selle majanduslikku m\u00f5tet enamasti vaid raamatupidamise ja juhtimise k\u00f5rgematel tasanditel, seega mitte k\u00f5igi tavap\u00e4raste raamatupidajate poolt. Seet\u00f5ttu ei tekitanud amortisatsioonifondi kustutamine Konto plaanist avalikku resonantsi. M\u00f5istan, et see polnud prioriteet: kogu riigi \u00fchiskondlik korraldus muutus, k\u00f5ik seadusandlik baas l\u00e4ks \u00fclevaatamisele\u2026<\/p>\n<p>Aga ei hakka ette kiirustama. Alustame.<\/p>\n<p>Sellised olid raamatupidamisarvestuse tehingud p\u00f5hivahendite kohta vastavalt 1985. aasta Konto plaanile:<\/p>\n<p><img decoding=\"async\" alt=\"Imed arvestusmetoodikas: amortisatsioonifond\" src=\"\/wp-content\/uploads\/2019\/06\/e9bb6017973896ecb8de606d421dc773.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\nSelge see, et IT-spetsialistidele ei \u00fctle raamatupidamisarvestuse tehingud midagi. Seet\u00f5ttu ei j\u00e4\u00e4 ma nendele peatuma, vaid selgitan asja olemust.<\/p>\n<p>Varem, plaanimajanduse ajal, said riigiettev\u00f5tted p\u00f5hivahendid (ehk tootmisvahendid, kui kasutada majanduslikku terminoloogiat) ministeeriumidelt. Ministeeriumid v\u00f5isid eraldada raha p\u00f5hivahendite soetamiseks, kuid see ei muutnud asja olemust.<\/p>\n<p>T\u00f6\u00f6 k\u00e4igus p\u00f5hivahendid j\u00e4rk-j\u00e4rgult kulusid ja muutusid kasutusk\u00f5lbmatuks, seega soetasid ettev\u00f5tted neid vajadusel juurde. <\/p>\n<p>Nii et amortisatsioonifond v\u00f5imaldas p\u00f5hivahendite kasutuse j\u00e4lgimist, piirates p\u00f5hivahendite soetamise mahtu, mis oli algselt saadud ministeeriumilt. <\/p>\n<p>Vastavalt eespool toodud kontode korespondentsile t\u00e4hendas aktiivsete kontode saldod j\u00e4rgmist:<\/p>\n<p><img decoding=\"async\" alt=\"Imed arvestusmetoodikas: amortisatsioonifond\" src=\"\/wp-content\/uploads\/2019\/06\/bf2dc1f5869c0aba6ff2184271939b2e.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\nArvesse mindi k\u00f5ike seda, mis arvesse v\u00f5etakse n\u00fc\u00fcd (\u00fclemised read), pluss summa, mille v\u00f5rra p\u00f5hivahendid v\u00f5ivad olla juurde ostetud (alumine rida). Seet\u00f5ttu on konto nimetus \u00abamortisatsioon\u00bb - matemaatiliselt on see lihtsalt kogusummas akumuleeritud amortisatsiooni, mis muutub j\u00e4rgmisel viisil:<\/p>\n<ul>\n<li>suurendab akumuleeritud amortisatsiooni summaga,<\/li>\n<li>v\u00e4heneb soetatud p\u00f5hivahendite summa v\u00f5rra.<\/li>\n<\/ul>\n<p>\nTe ei tulnud sisse? Selgitan.<\/p>\n<p>Riigiettev\u00f5ttel oli \u00f5igus osta lisaks p\u00f5hivahendeid amortiseerimisfondi suuruses, mitte rohkem.<\/p>\n<p>Oletame, et ettev\u00f5te sai ministeeriumilt seadmeid 2 miljoni rubla eest. Amortisatsioonifond on null, lisaseadmete soetamine ei ole v\u00f5imalik. <\/p>\n<p>Aeg on kulgenud ning varustusele on arvestatud amortisatsiooni 300 tuhat rubla. Seega on amortisatsioonifond suurenenud 300 tuhande rubla v\u00f5rra: selle summa eest on n\u00fc\u00fcd v\u00f5imalik varustust soetada.<\/p>\n<p>Osteti varustust 200 tuhande rubla eest. Amortisatsioonifond v\u00e4henes vastavalt 200 tuhande rubla v\u00f5rra, j\u00e4\u00e4b 100 tuhat rubla, mille eest on veel v\u00f5imalik lisavarustust soetada.<\/p>\n<p>Ja nii edasi, vajadusel.<\/p>\n<p>Riigi ettev\u00f5ttes ei saanud seadmete hind \u00fcletada 2 miljoni rubla piiri \u2013 summa, mille oli algselt eraldanud ministeerium. Oli ametlik v\u00f5imalus soetada t\u00e4iendavaid seadmeid (muidugi, kui vabu rahalisi vahendeid oli), kuid raamatupidamislikult ei olnud sellist soetamist v\u00f5imalik vormistada: kontode vastastikune seos ei n\u00e4inud sellist lahendust ette. Kui amortisatsioonifondist oli puudus, ei oleks \u00fckski pearaamatupidaja allkirjastanud maksedokumente, r\u00e4\u00e4kimata laekumiste dokumentidest. Raamatupidamise m\u00f5istes hangiti p\u00f5hivahendid ammortiseerimisfondi arvelt, ja mitte muul moel. Seet\u00f5ttu ei tulnud direktorite peadesse m\u00f5tted ebaseaduslikest p\u00f5hivahendite soetamisest \u2013 see oli liiga ohtlik. Loomulikult pandi eksimusi ja tehti trikke, kuid leidlikumate ja varjatumate meetoditega.<\/p>\n<p>Pange t\u00e4hele, kui kaunis on saavutatud soovitud efekt: mitte regulatiivse keelu v\u00f5i vajaduse t\u00f5ttu esitada aruannet maksuhaldurile, mida poleks t\u00e4nap\u00e4eval tegemata j\u00e4etud \u2013 banaalsete raamatupidamistehingute kaudu! T\u00f5eline ime, minu arvates. Just selliste metoodiliste n\u00fcansside p\u00e4rast armastan raamatupidamist.<\/p>\n<p>N\u00fc\u00fcd liikumiseks t\u00e4nap\u00e4eva.<\/p>\n<p>Kas t\u00e4nap\u00e4eva direktoril on v\u00f5imalus osta p\u00f5hivahendeid nii palju, kui ta soovib? Jah, kui ettev\u00f5tte pangakontol on piisavalt raha. Kas direktoril on v\u00f5imalus \u00fcle kanda k\u00f5ik ettev\u00f5tte k\u00e4sutuses olevad rahad O\u00dc \u201eK\u00e4rbseseen\u201d kontole? Just nii see toimub, pidevalt. Kas on piiranguid vahendite kasutamisel, mis on saadud asutajatelt? M\u00f5ningaid seaduslikke piiranguid on, aga metodoloogilisi piiranguid pole, ja see on m\u00e4\u00e4rav tegur. Saades raha asutajatelt, on direktoril vaba v\u00f5imalus suunata see offshore-ettev\u00f5ttesse, ja seej\u00e4rel pankrotistada ettev\u00f5te. (Palun \u00e4rge kurvastage mind \u2013 \u00e4rge \u00f6elge, et nende eesm\u00e4rkide jaoks on olemas p\u00f5hikapitalikonto: see konto n\u00e4itab vaid summasid, mis on kirjas asutamisdokumentides, mitte midagi muud).<\/p>\n<p>Isegi t\u00e4nap\u00e4eva kapitalismi loogika raames on see \u00fclem\u00e4\u00e4rane meelevald. Asutajad investeerivad ressursse ettev\u00f5tte arendamisse, mis eeldab: teatud summaga tuleb soetada p\u00f5hivahendid, teatud summaga \u2013 k\u00e4ibevahendid, ja \u00fclej\u00e4\u00e4nud p\u00f5hikapitalist peaks saama t\u00f6\u00f6tasu fond ja erakorralised varud. Ette n\u00e4htud proportsioone tuleb j\u00e4lgida tootmisprotsessi k\u00e4igus, see t\u00e4hendab, et pideva p\u00f5hivahendite ja k\u00e4ibevahendite asendamise k\u00e4igus. Neid proportsioone on v\u00f5imalik kontrollida raamatupidamisarvete korespondentsi kaudu, sest vajadus kontrolli j\u00e4rele \u2013 olgu need siis ministeeriumide v\u00f5i erainvestorite poolt \u2013 ei ole kuhugi kadunud. Kahjuks on raamatupidamise kontroll teadlikult, kapitalistlikule direktiivile alludes, h\u00e4vitatud.<\/p>\n<p>Ma ei soovita n\u00f5ukogude aja raamatupidamist ilusamaks teha \u2013 seal oli piisavalt ajalooliselt sisendatud eklektilisust ja juttu, \u2013 kuid ka n\u00f5ukogude raamatupidamises esines \u00fcllatavaid arusaamu ja leiutisi, nagu n\u00e4iteks amortisatsioonifond ja muud sarnased fondid. Imed, muidu ei saa \u00f6elda.<br \/>\n<br \/>Allikas: <a content=\"nofollow\" rel=\"nofollow\" href=\"https:\/\/habr.com\/ru\/post\/455158\/\">habr.com<\/a><\/p>","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"<p>\u042f \u043e\u0431\u043e\u0436\u0430\u044e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u2013 \u043e\u043d\u043e \u0442\u0432\u043e\u0440\u0438\u0442 \u0447\u0443\u0434\u0435\u0441\u0430. \u041d\u043e \u043e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438 \u0432\u0430\u043c \u0438\u0437\u0432\u0435\u0441\u0442\u043d\u043e \u0433\u043e\u0440\u0430\u0437\u0434\u043e \u0431\u043e\u043b\u044c\u0448\u0435, \u0447\u0435\u043c \u043c\u043d\u0435. \u041e\u0434\u043d\u0430\u043a\u043e \u0447\u0443\u0434\u0435\u0441\u0430 \u0432\u0441\u0442\u0440\u0435\u0447\u0430\u044e\u0442\u0441\u044f \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0432 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438, \u043d\u043e \u0434\u0430\u0436\u0435 \u0432 \u0442\u0430\u043a\u043e\u0439 \u0437\u0430\u0442\u0445\u043b\u043e\u0439 \u0438 \u0437\u0430\u0441\u043a\u043e\u0440\u0443\u0437\u043b\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438, \u043a\u0430\u043a \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442. \u0414\u0430-\u0434\u0430, \u0432 \u043d\u0435\u0439 \u0441\u0430\u043c\u043e\u0439 \u2013 \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u044f \u0438\u0441\u043f\u044b\u0442\u044b\u0432\u0430\u044e \u0430\u043c\u0431\u0438\u0432\u0430\u043b\u0435\u043d\u0442\u043d\u044b\u0435 \u0447\u0443\u0432\u0441\u0442\u0432\u0430: \u0438\u0441\u043a\u0440\u0435\u043d\u043d\u044e\u044e \u0438 \u0433\u043e\u0440\u044f\u0447\u0443\u044e \u0441\u0438\u043c\u043f\u0430\u0442\u0438\u044e (\u0432\u0441\u0435-\u0442\u0430\u043a\u0438 \u044d\u0442\u043e \u043c\u043e\u044f \u0438\u0437\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0430\u044f [&hellip;]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":1,"featured_media":26390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[702],"tags":[],"class_list":["post-35093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti-interneta"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u042f \u043e\u0431\u043e\u0436\u0430\u044e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u2013 \u043e\u043d\u043e \u0442\u0432\u043e\u0440\u0438\u0442 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