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АВР
Guide
4 October 2024
Updated: 10 June 2025

АВР (түсіндірмесі – Орындалған жұмыстар туралы акт) – бұл белгілі бір жұмыстардың орындалғанын немесе қызметтердің көрсетілгенін растайтын бастапқы құжат. Ол мәмілені бухгалтерлік және салықтық есептілікте көрсетуге мүмкіндік береді.

Бухгалтериядағы АВР-дің ерекшеліктері 

Қазақстанда бұл үлгідегі актілер 2012 жылғы №562 бұйрықпен бекітілген белгілі бір нысанға сәйкес ресімделеді. Бұл құжат Р-1 нысаны деп аталады. АВР монтаждық және құрылыс жұмыстарына қатысты операциялардан басқа барлық жағдайда ресімделетінін есте сақтау қажет.  

ҚР заңнамасына сәйкес бұл есеп нысанын операциялар орындалған сәтте немесе олар аяқталғаннан кейін бірден толтыру қажет.  

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