Dhaqaalaha, Xisaabaadka
Ku noqo alaabtana in alaab-: dhajiyay in xisaabinta. Sida loo sameeyo laabtay qeybiyaha?
Qaadashada qiimaha helana waa in si taxadar leh iyaga baadho guur, baakadaha burburay iyo iswaafaqla'aan kale. Haddii ay jiraan wax leexashooyinkaasi, waxaa la sameeyey soo laabtay qeybiyaha. Taararka kiis kasta oo ay noqon doontaa kala duwan. Faahfaahin dheeraad ah oo ku saabsan muuqaalada howlgalkan, akhri on.
sharci
Sida laga soo xigtay Art. 421 ee Xeerka Madaniga ah, alaab-noqon karin wax iibsadaa ma aha oo kaliya la boobay, laakiin sidoo kale wanaagsan wax soo saarka oo tayo leh. sababta waxay noqon kartaa la'aan ah baahida loo qabo. hawlgalka Tani waa-bedelka ee fulinta. Ku noqo alaabta dhacay waa la fuliyay qaabka guud ee heshiis sahayda. saldhigna waxay noqon kartaa:
- la'aanta ah ee dukumentiyada.
- Rasiidka qadar yar oo kala duwan oo ka soo baxay (466 v., P. 468).
- qiimaha tayo liita (Art. 475).
- Maqnaanshaha weelka (Art. 482).
Waqtiga kala iibsiga alaabta ku iibsato helo lahaanshaha iyaga ka mid ah. Waxa uu ka tanaasulaan kartaa qiimaha u sababaha kor ku xusan. In iswaafaqla'aan aqoonsashada iibsadaa waa in a "in alaab-fal alaabta ku soo laabto", si ay u muujiyaan in ay cabasho oo u soo dir iibiyaha.
diiwaangelinta
Si Bu fikiri laabashada iibsadaa waxay ku xiran tahay ogaanshaha ee guurka. Haddii isdhaaf ah la muujiyey waxaa ka hor inta qiimaha xisaabinta, la soo jiito inaad, iyo alaabta lagu celin doono qeybiyaha. Lahaanshaha weli iibiyaha. iibsadaha ayaa la helay doonaa alaab ku sheet account off-dheelitirka 002 "Alaabada iyo qalabka xabsiga", iyo marka aad soo laabato - iyaga ka credit ah debit. KT76 taararka DT51 ka muuqataa rasiidka lacag ka qeybiyaha in sheegashada. Sidaas darteed, ECU aad rabto in aad soo bandhigaan guud ahaan saddex hawlood:
- Iska diiwaan at qiimaha la helo qaansheegta.
- Tusmada joojiyo alaabta.
- Milicso war bangiga on rasiidhada kaashka ah.
Haddii guur la helay ka dib markii dhajiyay, iibiyaha ayaa lagu wadaa ma u dhigma ficil. All hawlgallada ku xiga waxaa lagu soo bandhigaa ah account-sub 76.6 «Xisaabtaan hoos sheegashada».
Sida loo sameeyo a alaabta soo laabtay qeybiyaha kadib markii ay heleen lacag bixinta ka hor?
Ka fikir xaaladda this tusaale.
Ltd. iibsaday ciddiyaha xisbiga 25 000 rubles. Ka hor inta aan aqbalo ayaa ku qoran 50% hoos u bixinta. Ka dib markii dhajiyay guurka ayaa la shaaciyay, oo dhan ciddiyaha ma cap. Diyaarso soo laabtay qeybiyaha. taararka:
- DT60 "horumarka" KT51 - 12 500 - ku qoran ka hor.
- DT68 KT76 - 1906,78 - muuqataa VAT.
- DT41 KT60 - 25 000 - alaabta xisaabta lagu darsadaa.
- DT19 KT60 - 3813,56 - tiriyaa VAT.
- DT60 KT60 "horumarka" - ka hor tiriyey.
- DT68 KT19 - 3813,56 - qaansheegta diiwaangashan.
- DT76 KT68 - 1906,78 - soo celiyey VAT.
- DT76 KT41 - 25 000 - laabto qeybiyaha.
- DT76 KT68 - 3813,56 rubles. - tixgeliyaan VAT ah.
- DT51 KT76 - 12.5 kun rubles .. - celiyo alaabta.
In laga fekerayo ah oo alaab-hawlgalka this mid qasan by culays VAT on lacag hormaris ah oo laga jaro xiga ee milicsiga ah.
- DT51 KT62 - 12 500 - lacag ka iibsadaa helay.
- DT76 KT68 - 1906,78 - duniyooyinka texture.
- DT62 KT90.1 - 25 000 - tiriyaa dakhliga.
- DT90.3 KT68 - 3813,56 - eedeeyay VAT.
- DT90.2 KT41 - 20 000 - kharashka loo arkaa.
- DT62 KT62 - 12 500 - tixgalinayo in horay.
- DT68 KT76 - 1906,78 - VAT jaro.
- DT62 KT90.1 - 25,000 - Dib-fulinta.
- DT90.2 KT41 - 20 000 - sixitaanka alaabta u qortaa-off.
- DT90 KT19 - 3813,56 - Dib-of VAT mashaqo.
- DT62 KT62 - 12 500 - sixitaanka ee lacag hormaris ah helay.
- DT68 KT19 - qaan-diiwaangelinta soo celiyo - 1906,78.
- DT62 KT51 - 12 500 - celiyo si iibsadaa.
haddii iyo muddooyinka canshuurta ku kala duwan yihiin?
Sida laga soo xigtay para. 6 PBU 9 "Dakhliga ururka", dakhliga ee u dagsan qaaday in qadar siman u soo baxa ka helay. Marka rasmi soo laabtay si qeybiyaha, waxaa la rumeysan yahay in lahaanshaha ayaa lagu wareejiyay iibsadaa. Sida laga soo xigtay para. 80 AR RF, dakhliga yaraynta ka dib markii la ogaado ee sanadkii hore ee guurka ka muuqataa khasaare ah muddada warbixintan. Aanlarabin aan sameeyey ku miisaamaa. Ka fiirso tusaale ahaan ka mid ah xaaladaha hore ku jiri doontaa muddo canshuurta ee ku soo laabtay qeybiyaha kala duwan. taararka:
- DT91.2 KT62 - 25 000 - waxaa loo arkaa inuu ku laabanayo iibiyaha, sida kharashka ee sannadka warbixinta.
- DT41 KT91.1 - 20,000 - kabsaday kharashka u qortaa-off.
- DT68 KT91.1 - 3813,5 - aqbalay VAT jaro.
Celinta iyo Lacagta shaqsi
Habka lacagaha hoos heshiiska waxiibsashada tafaariiqda iyo sale waa nidaam Ch. 30 ee Xeerka Madaniga ah. Non-celin dharka, cadar, dahabka iyo kuwa kale. Xaaladaha kale, iibiyaha ma diidi karaan in ay aqbalaan hantida iibin. Waxaan ka fiirsan si faahfaahsan sida rasmi ah alaabta ku soo laabtay.
Ltd. iibin dharka a qiimo of 2.5 kun. Xoq. Maalintii xigtay, iibsadaha soo noqday shayga, maadaama ay ahayd arooska, iyo lacagtii helay daafaca. Diyaarso soo laabtay qeybiyaha. taararka:
- DT76 KT90.1 -2,5 kun. Xoq. - furida dakhliga laga helo iibka.
- DT90.2 KT41 - 2 kun rubles .. - tarjumaysaa qiimaha iibka badeecadaha ah.
- DT90.3 KT68 - 381,36 rubles. - tixgeliyaan VAT ah.
- DT76 KT50 - 2500 rubles. - ku soo laabtay lacag iibsadaa.
- DT41 KT76 - 2000 rubles. - item debit.
- DT90.2 KT42 - 0.5 kun oo rubles .. - soo celiyay kaalmada ganacsiga.
socodka dukumentiyada
Gaar ah oo securities waa in la hagaajiyo heshiiska bixinta. Waa in la ogaadaa in wax iibsadaa waxaa waajib ku ah inay samayso cabasho (warqad) inuu ku soo laabto qeybiyaha iyo inuu u diro by e-mail. Tani waxay badbaadin doonaa waqti on waraaqaha. Shahaadada waxaa loo sameeyey qaab lacag la'aan ah, oo ay kala saxiixdeen wakiillada labada dhinac oo aasaas u ah formation of sheegashada. Taa baddalkeeda, iibiyaha waa inay qaataan alaabtana on account ah, gelin qaansheegta lagu saxayo oo u soo dir iibsadaa. Account redesigns markii la beddelo qiimaha ama tirada qiyamka. Halkan sida design ee ay u-qeybiyaha soo laabtay alaabta.
In tafaariiqda, nidaamka waa ka duwan yahay. Iibiyaha waa inay qaataan jeeg, saxiixo in zavskladom, soo war qoraal ah oo ka mid ah qaab CM-3, qortid Invoice iyo lacagta ku soo laabto. Documents noqon doonaa waaxda xisaabaadka. Qaddarka ku bixisay waa la duubayaa in wargeys khasnaji ee. Waxaa hoos u kordha. Haddii laabashada ogaaday dambayn maalinta heshiiska waxiibsashada, habka uu yahay mid kala duwan:
- iibsadaa dhigaysa qoraal ah, taas oo ka dhigeysa jeeg;
- biilka inuu ku soo laabto qeybiyaha la saxiixay doonaan laba koobi, mid ku lifaaqan warbixinta, labaad waxaa la siiyaa macmiilka;
- iibiyaha bixisaa lacag iyo waa CSC,
- Fiienaada Bu ah.
xisaabaadka VAT
Haddii iibsadaha diido qayb ka mid ah xisbiga, iibiyaha qaansheegta si loo yareeyo kharashka ama tirada qiyamka. Waxa uu ka diiwaan gashan ledgerka iibka. Haddii iibsadaha diido xisbiga oo dhan, iibiyaha diiwaan ay texture. qaataha VAT ee alaabta aan ku dhawaaqay, laakiin waa ficil iyo aqbala alaabta ee rahmaad ah.
tusaalooyin
Ka fiirso, sida ku laabto loo sameeya si qeybiyaha (entries xisaabaadka xaalado kala duwan oo si dabiici ah kala duwanaan doono).
Iibiyaha geeyey qiimaha xaddiga 11.8 kun. Xoq. (VAT - 1800 rbl.). Qiimaha Qiimaha - 8 kun rubles .. iibsadaha ayaa bixisay biilka ee lacagta oo dhan, ka dibna laga helay guurka ah, iyo xisbiga oo dhan in iibiyaha soo laabtay.
Lacagta (rubles thous.). | DT | CT | hawlgalka |
8 | 90,2 | 41 | Joornaalkan waxa kharashka |
11.8 | 62 | 90,1 | tiriyaa dakhliga |
1.8 | 90,3 | 68 | VAT eedeeyay |
11.8 | 51 | 62 | xisaabta mushahar galay |
11.8 | 62 | 76 | sheegashada bandhigay |
-11.8 | 62 | 90,1 | hawlgalka beddeli iibka alaabta |
-1,8 | 90,3 | 68 | |
-8 | 90,2 | 41 | |
11.8 | 76 | 51 | celinayo |
Ku noqo alaabta qeybiyaha ka dhacay ka dib markii lacag bixinta. Sidaa darteed, in fiilooyinka ayaa soo bandhigay by 76 "Degsiimada la dayn, deynta '. Ka dib markii dib u noqoshada ee iibsadaa baxday payables. Lacagtaas waxaa ka muuqata xisaabta 76. Ka dib markii soo celiyo dheelitirka kama dambays ah la arbushaad. Taasi waa account isku mid ah waxa loo isticmaalaa degsiimooyinka leh qaamaysan iyo deyn. Halkan sidii ay u soo saari laabtay qeybiyaha kadib markii lacag xisbiga.
Iibiyaha saarta dhajiyay soo socda:
wadarta (Thous. Rubles). | DT | CT | hawlgalka |
10 | 41 | 60 | item debit |
1.8 | 19 | 60 | VAT |
1.8 | 68 | 19 | Canshuurta la faray in laga jaro a |
11.8 | 60 | 51 | bixinta alaabta |
11.8 | 76 | 60 | -Qeybiyaha aqbalo sheegashada |
-10 | 41 | 60 | Fulinta ee hawlgalka ayaa ka bedelan |
-1,8 | 19 | 60 | |
-1,8 | 68 | 19 | VAT soo celiyay |
11.8 | 51 | 76 | celinayo |
fiilooyin noocan oo kale ah loo sameeyay, haddii alaabta soo noqday mid tayo ahaan liita, ama Kumaan kale si khaldan u qoran.
xaqiijinta Contact
heshiis Coolie ee sale bixiyo xaaladda, taas oo wax iibsadaa soo celin kartaa alaabta hadii uusan iibin. furida noocan oo kale ah hawlgalka waxaa toogasho ah, iyo iibinta-celin. Waxay qaadataa meel la ogolaansho labada dhinacba. Lahaanshaha qeybiyaha soo noqday. qaataha hore ee biilka iyo waxay diiwaanka ku sale buugga.
wadarta (Thous. Rubles). | debit | credit | hawlgalka |
11.8 | 62 | 90,1 | baxa ka heshay iibka |
1.8 | 90,3 | 68 | VAT eedeeyay |
8 | 90,2 | 41 | Joornaalkan waxa kharashka |
10 | 41 | 60 | Celinta iyo Lacagta |
1.8 | 19 | 60 | VAT go'doon |
1.8 | 68 | 19 | Canshuurta la faray in laga jaro a |
10 | 60 | 62 | shabaqa |
Qorshahani waa khasaari in qeybiyaha, sida shixnad la reebay qiimo hoose oo ku soo celi muddo ka (waxaa la qoray off at qiimaha 8 kun. Xoq., Oo xuruufo 10 kun. Xoq.).
kala duwan
Mar kale, eegmo kooban oo nuxurka ka mid ah laba hawlgallada inuu ku soo laabto qiimaha. Iibiyaha ayaa geeyey alaabta, iyo waqti go'an ka dib markii ay dib ugu xisbiga oo dhan, ama qayb ka mid kaliya waxaa ka mid ah heshay. Haddii sababta waa farqi ah la qiyamka heshiis ah oo tayo leh, midabka, qaabeynta, size, iyo N. sidaas on. Ah, hawlgalka Tani waxaa kaliya soo laabtay. Xeerka Madaniga Ruush, ayuu waxaa lagu daaweeyaa sida waajibaadka alaab-default. Haddii iibsadaha ayaa sheegay in qiimaha iyo ma soo laaban sheyga ay sabab u tahay xaqiiqda ah in uusan iibin kari lahaa, ka dibna tan waxa loo yaqaan hirgelinta jawaab-celin. Labada kooxood waxa ay ku sugan CU iyo NU sida gadashada caadi ah iyo sale. iibsadaha ayaa qoray a qaan hore qeybiyaha waxay ka tarjumaysaa in iibka buugga, dakhliga ee qaybta. kharashka Bu ee qiimaha ku soo laabtay waa la tixgeliyaa ee falanqaynta 90. The kala duwan ee CU iyo IY ma kici. Waa xisaabaadka la yaab. Inkasta oo sida xaqiiqada ah dhibaatooyin ee design ah ee hawlgallada halkaas.
Similar articles
Trending Now