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  • Людмила Скакунова: Урок № 4. Товарно-материальные запасы (ТМЗ)
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Practical accounting

iconЛюдмила Скакунова: Урок № 4. Товарно-материальные запасы (ТМЗ)

А теперь, уважаемые бухгалтеры, поговорим о товарно-материальных запасах (ТМЗ) предприятия. Условно их можно разделить на две составляющие: приобретенные и созданные на самом предприятии. И в том, и в другом случае Вы должны сформировать первоначальную стоимость ТМЗ. В помощь бухгалтерам – НСБУ 2 и НСБУ 3. Проще рассчитать себестоимость покупных ТМЗ, т. к. приобретение сопровождается документами от поставщика, перевозчика, таможни и т. п. И бухгалтеру, уже имея документы, достаточно сделать расчет и определить первоначальную стоимость...

Liudmila Scacunova

Liudmila Scacunova

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The date of publishing:

16 December /2013 11:48

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Administrare fiscală

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