Комрон.инфо
Moddai 149-i Kodeksi Andoz. Tartibi bahisobgirii zakhirahoi moliyu moddi
- Bahisobgirii zakhirahoi moliyu moddi bo maqsadhoi andozbandi tanho tibqi muqarraroti amalkunanda oid ba bahisobgirii muhosibi, ki dar asosi qonunguzorii Jumhurii Tojikiston oid ba bahisobgirii muhosiboti tahiya gardidaast, ba anjom rasonida meshavad.
- Hangomi bahisobgirii zakhirahoi moliyu moddi andozsuporanda vazifador ast, ki arzishi molhoi istehsolnamuda yo kharidaashro, ki mutanosiban dar asosi kharojoti istehsoli (arzishi asli) yo narkhi kharidi onho muayyan karda meshavad, dar hisoboti andoz nishon dihad. Az jumla, andozsuporanda vazifador ast ba arzishi in molho kharojoti nigohdori va intiqoli onhoro hamroh kunad.
- Hangomi ba hisob giriftani zakhirahoi moliyu moddi andozsuporanda haq dorad, ki arzishi mol yo mahsuloti nuqsondor, botinan kuhnashuda yo az mud baromadaro, ki bo hamin sabab yo bo sababhoi shabeh bo narkhi ziyodtar az kharojoti baroi istehsoli (narkhi kharidi) onho sarfshuda furukhtan mumkin nest, dar asosi narkhe, ki onhoro furukhtan mumkin ast, baho dihad.
- Nisbat ba molhoe, ki andozsuporanda oid ba onho bahisobgirii infirodi pesh namebarad, u metavonad baroi bahisobgirii zakhirahoi moliyu moddi yake az se usuli zerinro istifoda barad:
-usuli FIFO, ki mutobiqi on dar davrai hisoboti saravval molhoi dar avvali davrai hisoboti ba zakhirahoi moliyu moddi dokhilgardida va sipas molhoe, ki dar davomi davrai hisoboti istehsol (kharida) shudaand, muvofiqi navbati istehsolashon (kharidashon) furukhtashuda (istifodashuda) hisob karda meshavand;
-usuli LIFO, ki mutobiqi on dar davrai hisoboti saravval molhoe, ki okhirin istehsol (kharid) shudaand, furukhtashuda (istifodashuda) hisob karda meshavand;
– usuli baho dodan tibqi arzishi aslii miyona.
