Курсовая работа: Анализ расходов по управлению и обслуживанию производства и пути их снижения
Расчет остаточной стоимости ОС
(к
выполнению операции 39)
| Показатели |
Сальдо
на 01.01 |
Сальдо
на 01.02 |
Сальдо
на 01.03 |
Сальдо
на 01.04 |
| Первоначальная
стоимость ОС |
879650 |
879650 |
879650 |
909650 |
| Амортизация
ОС |
539800 |
544800 |
549800 |
554800 |
| Остаточная
стоимость |
339850 |
334850 |
329850 |
354850 |
| Среднегодовая
стоимость |
(339850/2
+ 334850 + 329850 + 354850/2) / 3 = 337350 |
| Налог
на имущество |
337350
* 2,2% = 7422 |
Приложение 10
Синтетические счета в виде Т-образной формы
|
20/"А"
|
|
|
20/"Б"
|
|
|
25//
|
| 0,0 |
|
|
|
0,0 |
|
|
|
|
|
| 3400,0 |
40000,0 |
|
|
5000,0 |
50000,0 |
|
|
4000,0 |
9113,0 |
| 750,0 |
-908,5 |
|
|
1050,0 |
2121,0 |
|
|
560,0 |
|
| 16100,0 |
|
|
|
20000,0 |
|
|
|
3200,0 |
|
| 4266,5 |
|
|
|
5300,0 |
|
|
|
848,0 |
|
| 2000,0 |
|
|
|
5000,0 |
|
|
|
480,0 |
|
| 2415,0 |
|
|
|
3000,0 |
|
|
|
25,0 |
|
| 276,0 |
|
|
|
495,0 |
|
|
|
|
|
| 4065,0 |
|
|
|
5048,0 |
|
|
|
|
|
| 5819,0 |
|
|
|
7228,0 |
|
|
|
|
|
| 39091,5 |
39091,5 |
|
|
52121,0 |
52121,0 |
|
|
9113,0 |
9113,0 |
| 0,0 |
|
|
|
0,0 |
|
|
|
0,0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
26//
|
|
|
43/"А"
|
|
|
43/"Б"
|
| |
|
|
|
0,0 |
|
|
|
0,0 |
|
| 1000,0 |
13047,0 |
|
|
40000,0 |
39091,5 |
|
|
50000,0 |
52121,0 |
| 820,0 |
|
|
|
-908,5 |
|
|
|
2121,0 |
|
| 1730,0 |
|
|
|
|
|
|
|
|
|
| 300,0 |
|
|
|
|
|
|
|
|
|
| 4200,0 |
|
|
|
|
|
|
|
|
|
| 750,0 |
|
|
|
|
|
|
|
|
|
| 1113,0 |
|
|
|
|
|
|
|
|
|
| 1500,0 |
|
|
|
|
|
|
|
|
|
| 900,0 |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| 630,0 |
|
|
|
|
|
|
|
|
|
| 104,0 |
|
|
|
|
|
|
|
|
|
| 13047,0 |
13047,0 |
|
|
39091,5
|
39091,5 |
|
|
52121,0 |
52121,0 |
| 0,0 |
|
|
|
0,0 |
|
|
|
0,0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
90//1
|
|
|
90//3
|
|
|
44,0
|
| |
377600,0 |
|
|
57600,0 |
|
|
|
|
|
| |
135700,0 |
|
|
20700,0 |
|
|
|
1000,0 |
1000,0 |
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
| 0,0 |
135700,0 |
|
|
20700,0 |
0,0 |
|
|
1000,0 |
1000,0 |
| |
513300,0 |
|
|
78300,0 |
|
|
|
0,0 |
|
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