Ukudayiswa kwezimpahla: Izintambo zikagesi ezisobala. Izimali yokuthengisa kwezimpahla

imisebenzi yenkampani ezihlobene yokuthengisa, noma kungaba umsebenzi, amasevisi noma umkhiqizo. indlela evamile ukwenza ibhayisikobho engenisa inzuzo yiyona ukuthengiswa kwempahla. Wiring, echaza le nqubo kubaluleke kakhulu accounting. Ake sihlole ngokuningiliziwe izigaba ukudluliswa kwempahla kubathengi kanye nemithetho akhawunti sabelo.

Accounting inventories ukudayiswa

Imininingwane Isifingqo mayelana yokusungula ukuhamba kwayo iqukethe ngu 41. Ukusebenzisa ezimali zayo esivamile Amabhizinisi alabo abalimela inzuzo, Logistics, yokuthengisa focus neyokudla izinhlangano. Industrial izinhlangano uyisebenzisa kakhulu kuyaqabukela kuphela kulezo zimo lapho kubalulekile ukuthatha ngenxa zokukhiqiza, izindleko zazo inxephezelwa amakhasimende ngokwehlukile.

Izimali izimpahla ku-akhawunti 41 zingenziwa kokubili ukuze ithengwe futhi ukudayiswa value. Uma ukufika ukwenza usebenzisa yokuthengisa amanani, ukuvulwa okwengeziwe amaphuzu 42, eveza ukubaluleka wekhasi.

Kuyini ukuqaliswa?

Ngemva ukwamukelwa kwezimpahla kuya ishede noma okukhipha imikhiqizo eseqedile, inkampani unesithakazelo irisidi okusheshayo imali ukuze uqhubeke nemisebenzi yayo. Ngaphansi ukugcwaliseka bona ukuthengiswa kwemikhiqizo ngokusebenzisa isiphelo sesimiso inkontileka phakathi kwamaqembu noma indlela okudayisa.

Idokodo elawula ukuqaliswa amaphuzu yesivumelwano we nomthengisi kanye umthengi, ngokuvamile isici ukuze uhwebo lwezitolo. Lena ukugcwaliseka imikhiqizo kwamanye amabhizinisi asemthethweni, abahlela ukusebenzisa izimpahla zokwakha kabusha noma ukukhiqizwa izidingo. ukudayiswa okuqondile imisebenzi, izimpahla noma amasevisi ihilela ubuhlobo okudayisa.

Izimali ekuqhutshweni kohlelo

Ngo ezimali, ukuqaliswa akhawunti ethile ibhizinisi kuthengiselana kuchazwa ngeposi. It is kakade eyaziwa ukuthi isikhundla sokuqala izimpahla izinto in isitokwe 41 eqondiswa phambili. Kodwa kakhulu izindlela ezihambayo, echaza ukudayiswa?

Kungakhathaliseki uhlobo ukuhweba nesiqondiso inqubo ibhizinisi ukuqaliswa kanye nemiphumela yayo bachazwa 90 accounting. -Akhawunti esincane sayo anikezwa ukuqoqa imininingwane mayelana nokuthi ukubaluleka ukuqhutshwa, futhi inani VAT, izindleko izimpahla ezithengisiwe efingqa umphumela ngokuphelele komnotho.

Amaphuzu 90 e-accounting asebenzayo-yokwenziwa, loan amanani wabonisa, okwandisa imali ibhizinisi, futhi debit - imiphumela imali. Kulapha, ukuhoxiswa izimpahla ithengiswe ekulandiseni 41 nokusatshalaliswa izindleko (CQ. 44).

Ukudayiswa kwezimpahla: wiring Wholesalers

Le nkampani, ayezosebenza njengabaqondisi umphakeli, umthengi evuma imigomo ukulethwa kwezimpahla esebenzisa inkontileka. Ngaphezu kwalokho, nomthengisi, bebonke, iphepha ezilandelayo kumele ithunyelwe:

• noma usekela lezimpahla;
• Aurora ikhokhele;
• invoyisi.

Sokuzindla ekuqhutshweni kohlelo amarekhodi incike indlela yokuqaphela ukwedlulela ubunikazi izimpahla ihambile. Cabanga ngesimo lapho inhlangano ibona kuye ngesikhathi mpahla, kungakhathaliseki ukuthi imigomo lokukhokha. amaphepha Ukusekela ngeke aqukethe ulwazi intengo nokudayisa izimpahla, kanye nenani-VAT kuyo. Ukuze umthengi Kumiswa isikweletu in inani izindleko imikhiqizo enikeziwe, plus lemali VAT. Ukusebenza kudinga ngesikhathi esifanayo senze ezimali okufakiwe for ukuthengiswa kwezimpahla:

1. Dut "kusukela amakhasimende," Kr "Revenue" - fixed inani ukuhweba Receivables, kufaka ne-VAT.
2. Dut "Izindleko yokuthengisa" KT "Izimpahla" - ezidonswe nobungako imikhiqizo ezithunyelwa by yentengo.
3. Dut "VAT Ukuthengiswa" KT "izikweletu-VAT" - yokutholwa ngenxa VAT ekhokhwa.

Izindleko zaba ukuqaliswa

Ngemva enifeza wiring Am 90.2 41 Kr kwisamba izindleko kokusebenza, okuhlanganisa izindleko zokukhiqiza. Amanani ka bazikhiphe ku-akhawunti 44. Idatha eqoqwe nje kuza ukugcwaliseka izimpahla namasevisi. Wiring ngesikhathi esifanayo, kuncike isiqondiso ezimali Inqubomgomo kukwazi ukwakhiwa ngendlela elandelayo:

• Dut 90,2 Km 44 - izindleko ebhaliwe-off eziphathelene yokuthengisa;
• Am 90 (subsch izindleko commercial.) Km 44 - ku izindleko zebhizinisi emalini isamba ukusatshalaliswa izindleko imikhiqizo adayiswa.

Isabelo-akhawunti yesibili ngenzeka kuphela uma esunguliwe yinkampani. Okuningi indlela ejwayelekile futhi ngokuvamile esebenzayo uvele ukhohlwe ukuthi kukhona izindleko kwegazi kuyinto wiring kuqala.

Ukudayiswa kwezimpahla: wiring tekutsengisa

yokuthengisa Direct imikhiqizo kumakhasimende avame eyenziwa esebenzisa inkokhelo yemali, kodwa lungasetshenziswa amakhadi esikweletu, amarisidi lokukhokha, isivumelwano omyalo noma ukukhokhelwa in izitolimende. Landelela amavolumu ngenzuzo bezosiza CMC, okuyinto kudingeka ukusetshenziswa ezimbonini, ukusebenza nomphakathi. Izinkomba imoto ekupheleni kosuku yakha inani cash ukuthi baletha yokuthengisa kwezimpahla. Wiring - isibonelo yi wezimali ka Ukwahlukaniswa lemali invoyisi 50 - ngomumo njengoba kulandela:

• Dut "Cashier" KT "Revenue" - ngenzuzo ayewabelwe ukudayiswa kwezimpahla ukudayiswa amanani, kufaka ne-VAT;
• Dut "Izindleko yokuthengisa" KT "izimpahla okudayisa," - ezidonswe nobungako yentengo izimpahla;
• . Dut "Sales" (subsch "VAT") Rm "Izibalo ngaphansi VAT" - waqokomisa VAT ekhokhwa.

Akunakwenzeka ukubhala off efana bayakhohlwa phezulu kwebhizinisi commercial njengoba:

• Dut "Izindleko yokuthengisa" KT "Implementation izindleko" - in the izindleko yokuthengisa afakwe isamba ukusatshalaliswa izindleko.
• Lapho edala ehlukile ye-akhawunti ku-MF. isabelo-akhawunti 90 simi ngale ndlela: AT 90 (izindleko commercial) 44 Kr.

Phakathi nenyanga yokubika, ezimali awukwazi nje wenze wiring kuchazwe. Lezi ama-akhawunti 90 nama-akhawunti amancane Sectional zanqwabelana kuze kuphele isikhathi, bese ethatha umhlalaphansi. Setha we-MF lasebhange turnovers. 90,2, 90,3, 90,4 kanye nenani CQ loan. 90,1 ichaza yi zezimali futhi kulotshiwe ukuthumela 90,5 Km AT 99 noma AT 99 Km 90,5. Balance ekupheleni kwenyanga ngo 90 has.

Izimali ukudayiswa kwezimpahla ukudayiswa amanani

Ukuhweba wekhasi is kubonelelwe akhawunti 42. Phezu kokuthola umkhiqizo accountant ishede ibonisa inani umehluko kokuthengwa izindleko yokuthengisa e lasebhange. Ngemva ukugcwaliseka kwamazwi yokuthengisa nokubhala-off imiphumela 90 indlela isetshenziswa obomvu inki entry, okubandakanya kukhombisa inani elingalungile. Ukusebenza libhekene Wiring Am 90.2 42 Kr (obomvu Ukubuyiselwa emuva). Ezidonswe zifaka i-VAT. Ngemva kwemihlambi nenani lentela Engxenyeni yokugcina yalo izimali ezibekelwe nezindleko. izabelo akhawunti Eminye kwenziwe ngendlela efanayo indlela lokulandisa ngamanani kuthenga.

Njengoba singabona, it is kuhlobane ngokuqondile ukuthengiswa kwempahla ye-VAT. Wiring agcwele ukwabiwa intela kanye nokukhokhwa yayo isabelomali kufanele lwentiwe ngendlela elandelayo:

• . Dut "Sales" (subsch "VAT") Rm "Izibalo ngaphansi VAT" - lwembula nenani lentela esiye sithola umbiko kumakhasimende kanye ekhokhwayo;
• Dut "Izibalo ngaphansi VAT" Kr "akhawunti Settlement" - nenani lentela idluliselwe isimo. isabelomali.

Ikhomishini ukuthengiswa kwezimpahla: Izintambo zikagesi ezisobala, isici

Isici esiyinhloko ukuthengiswa kwemikhiqizo non-ukudla, eyamukelwa Commission, ukuthi ukudluliswa amalungelo endawo nobunikazi agcinwayo yi consignor. Ubudlelwano phakathi kwala maqembu enganyelwe inkontileka.

Ukuze ezimali izinjongo, eyamukelwa imikhiqizo weKhomishani ezisetshenziswa 004. Uma uthatha izimpahla ku ukuthunywa lemali njengoba kubonakala kula lasebhange, uma uthatha umhlalaphansi - loan. Ikhomishana amaholo kubonise wiring AT 76 Km 90,1.

Ukuqaliswa kanye nenkanuko edlulele yayo imibhalo kuyingxenye ebalulekile ezimali. Idatha inkohlakalo kuzoholela ukubala engalungile base yentela kanye nokuhlolwa engalungile wokusebenza kwezimali.