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طريقه القسط الثابت لحساب مخصص اهلاك الاصول الثابته

30 ديسمبر 2022

طريقه القسط الثابت لحساب مخصص اهلاك الاصول الثابته:

مثال : بفرض قيمه السياره ٤٠٠٠دولار
وعمرها الانتاجي ٣سنوات
وقيمتها الخرديه ١٠٠٠دولار
اذن المخصص بطريقه القسط الثابت كالاتي:
تكلفه الاصل- القيمه التخريديه او القيمه المتبقيه
÷ العمر الانتاجي
اذن : ٤٠٠٠-١٠٠٠= ٣٠٠٠÷ ٣ = ١٠٠٠
اذن المخصص يساوي ١٠٠٠ يعني كل سنه بهلك السياره بقيمه ١٠٠٠ دولار وبالتالي لما نحتجز ١٠٠٠دولار كل سنه لمده ٣سنوات يعني اول سنه بشيل ١٠٠٠ وتاني سنه ١٠٠٠ وتالت سنه ١٠٠٠ + قيمه السياره الخرديه (١٠٠٠) هلاقي عندي ٤٠٠٠ج اقدر اشتري بيهم سياره جديده .

ويكون القيد كاالاتي:
من ح/ اهلاك السياره
الي ح/ مخصص اهلاك السياره .

وزي ما زكرنا سابقا :

الاهلاك هو مصروف وبالتالي يقفل في قائمه الدخل .
والمخصص يظهر بالميزانيه لانه يخصم من قيمه الاصل التابع له بالميزانيه .

قيود محاسبية معلومات محاسبية

أخر المواضيع من قسم : قيود محاسبية

تعليقات

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'\u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0634\u0627\u0647\u062f\u0629', 'type': 'PopularPosts', 'sectionId': 'sidepar', 'id': 'PopularPosts1', 'posts': [{'title': '\u062a\u062d\u0645\u064a\u0644 \u0643\u0634\u0641 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u064a\u0648\u0645\u064a\u0629 \u0627\u0643\u0633\u0644 excle', 'id': 6739313253622213779}, {'title': '\u062a\u062d\u0645\u064a\u0644 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0634\u0627\u0645\u0644 ', 'id': 7844210428079911261}, {'title': '\u0627\u0633\u0626\u0644\u0629 \u0641\u064a \u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u062c\u0627\u0628\u0627\u062a\u0647\u0627', 'id': 1642603763566452329}]}, {'title': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0645\u064a\u0632\u0629', 'type': 'FeaturedPost', 'sectionId': 'sidepar', 'id': 'FeaturedPost1', 'postId': '8820212174560537937'}]}]); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'pages', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': '/', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'pages', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'top-social-L', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/3701120628-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/13464135-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));