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ما هي المعالجة المحاسبية عند اعتبار نفقات البحث والاستكشاف مصروفات راسمالية

30 ديسمبر 2022

ما هي المعالجة المحاسبية عند اعتبار نفقات البحث والاستكشاف مصروفات راسمالية

اعتبار المصروف (نفقات البحث والاستكشاف) مصروفات رأسمالية :

أي يظهر في الميزانية ولا يحمل على حـ/ أ . خ آخر السنة ويتم إثباته بالقيد

الآتي:-

أ‌) عند سداد المصروف (عند الدفع ):

من حـ/ عقود امتياز مبدئية

إلى حـ/ البنك/نقدية/صندوق

ب‌) في نهاية السنة :

من حـ/ عقود امتياز جارية

إلى حـ/ عقود امتياز مبدئية

المعالجات المحاسبية محاسبة بترول

أخر المواضيع من قسم : المعالجات المحاسبية

تعليقات

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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/3977857781-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle_rtl.css'}, 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