Kuluza kwa malonda: Kulumikizana, kuwerengera

Magulu amene kuchita malonda yogulitsa mu inventories zakudyazi katundu. Mankhwala lotha nthawi muyenera kuchotsa. Iwo akhoza kulemba kapena kugulitsa pa pansipa mtengo. Mabizinesi angathenso kugulitsa zida pa mtengo mgwirizano, umene uli poyerekeza bukhu. Zikatero, kuti thanani zomvetsa pa malonda a Os?

malamulo

Loss cimene cimabwela malonda a zida, Timaona zimenezi wokhoma monga ndalama kwa msonkho (Art. 268 ya Tax Code). Iwo m'gulu ndalama zina ndi mbali ofanana amortized pa otsala moyo zothandiza.

The Cu kusonyeza zokhudza kugulitsa zambiri ankagwiritsa ntchito opaleshoni dongosolo 91 "Other ndalama ndi ndalama", komanso boma-mlandu 'kutaya Zida. " Malinga ndi Deuteronomo amasonyeza kufunika kwa malo amene anapuma pantchito mu CT - anasonkhanitsa depreciation. Pambuyo kutaya phindu yotsalira kwalembedwa ku nkhani 91.

Sale yochititsira patsikulo: Kulumikizana

• DT01 boma "kutaya" KT01 boma "Os ntchito" - olembedwa pa mtengo choyambirira cha polojekiti.
• DT02 KT01 boma "kutaya" - olembedwa kuchokera accrued depreciation.
• DT91 subaccount "ndalama zina" KT01 boma "kutaya" - mlandu mtengo yotsalira.
• DT62 (76) KT91 "Other ndalama" - anagulitsa zida pa mtengo anavomera.
• DT91 "ndalama zina" KT68 - mlandu VAT.
• DT50 (51) KT62 (76) - inalandira.
• DT99 KT91 - anasonyeza chifukwa ndalama.

The Bu kuchuluka kwa imfa ku malonda a zida ndi azilimbikira kudziwa zotsatira zake zomalizira ndalama za bungwe. The OU kuchuluka kwa imfa kwa nyengo malipoti mwina zimaonekera, ndi Bu - zonse, ndiye pali kusiyana msonkho. Choncho, kuwonjezera kwa zolembedwa otchulidwa muyenera kupanga Kulumikizana amenewa:

- pa nthawi ya kukwaniritsidwa: DT09 KT68 - anasonyeza kakatundu msonkho;

- Monthly: DT68 KT09 - pang'ono analipira msonkho kalembera wanu.

1C

Kuzindikira zida amasonyeza mu pulogalamu ya nkhaniyi 91. The zolemba amayambira chikalata "Kutumiza Os." chifukwa Financial ayesedwa ndi kufanana kwa ndalama ya RT 90.01.1 ndi 90.02.1 aliyense chinthu.

Mpukutuwu "Opaleshoni (Cu ndi OU)" tsamba OU ayenera kusonyeza zomvetsa ku malonda. Kulumikizana: KT91.09 DT97.03. kusiyana zosakhalitsa amaoneka KT91.02.P DT97.03 umboni.

Chotsatira - kudzaza chodalirika "mtsogolo ndalama":

• View LSO - malonda a depreciable chinthu.
• Kubvomereza ndalama - pamwezi.
• Kuchuluka kwa imfa.
• Yambani utalembedwa-kutali - 01 la mwezi zotsatirazi pano.
• Mapeto a lemba wolemera - 30 (31) la mwezi mmene chinthu adzakhala kwathunthu olembedwa kutali.
• Zotsatira: 91,02.
• Subkonto Bu (Num) - yakuti "chifukwa chuma pambuyo kukhazikitsa dongosolo opaleshoni."

Ndime zotsatirazi ndi kugwira zikalata zolimbana mu mwezi watha: tanthauzo la chifukwa ndalama anapezazo kwa NPP.

Kukhazikitsa Bank ku Central

Ndondomeko posankha m'munsi msonkho ndi Lamulo Art. 214 ya Tax Code. Anafotokoza madalitso ake ntchito kukhazikitsa ntchito, kuwombola, kutembenuka ndi chiombolo cha Bank wa Central.

Taganizirani mmene kuwerengera phindu, imfa ya malonda. chilinganizo:

chifukwa Financial = ndalama kuchokera malonda - mtengo.

Ndalama udzayesedwa kwa padera pa zikalata zomwe ankagulitsa pa msika, ndi sizimaoneka pagulu, koma ziyeneretso anapereka Bank wa Central. Malinga ndi Tax Code, tsiku chiphaso ake kuti:

• Mu ndalama - tsiku la kulanda ndalama mu nkhani ziwongola dzanja zaogulitsa matrasti, kapena wogwira Bank wa Central.
• In-mtundu - tsiku la ndalama kutengerapo. Kawirikawiri ntchito ngati yekha amatumizidwa kwa zikalata zina.

Mu mawerengedwe zotsatila za chuma amaganizira ndalama amenewa:

• ndalama anasamutsidwa ndi Issuer, analipira pansi mgwirizano;
• malipiro a ntchito ya akatswiri ophunzira sheya msika;
• umafunika, kuchotsera analipira PIF mu kugula kapena chiombolo cha gawo;
• kuwombola amalipiritsa;
• analipira msonkho;
• Malipiro kaundula;
• % Kuchuluka lolipiridwa ndi wogwira ngongole ochokera ku Bank ku Central kuchita wotuluka;
• ndalama zina kugwirizana ndi kugula zikalata.

Ngati wokhoma ali anasinthanitsa Bank ku Central, mu zikuchokera revenues anazindikira yekha kuchuluka operekedwa satifiketi pachiyambi. ndalama zonse ziyenera document- anatsimikizira.

Monga tikuonera phindu, imfa ya malonda? The zolemba ali motere:

• DT76 KT91-1 - analandira zabwino chifukwa ndalama malonda a mafuko a gulu lina;
• DT91-2 KT58-1 (76) - olembedwa kutali mtengo wa masheya ndalama zokhudzana ndi kupeza kwawo.

zitsanzo

Mu 2014, kampani anagulitsa Bank ku Central pansi Mapangano malonda:

• 01,04 - anagulitsa mamiliyoni 10 .. magawo kwa pafupifupi 1.5 miliyoni rubles.
• 25,04 - anagulitsa magawo 50 kuti si ankagulitsa pa msika rubles zikwi 50 ..

The mtengo okwana kusunga gulu loyamba la Bank ku Central anakwana rubles 1.3 miliyoni, ndipo chachiwiri -. 55 zikwi rubles .. Chifukwa ndalama masamu payokha.

1. 1.5 - 1.3 = 0.2 iwe ..

2. 50 - 55 = - 0.5 iwe ..

Kutanthauza gulu analandira imfa ndi amakumana ndi magawo amene si ankagulitsa msika.

Features

Maziko kuwerengetsa msonkho ndi phindu pa malonda a Bank wa Central. Komanso, ngati m'nthawi ya ndikupeleka tinachita mwa zikalata sanali pankhani, ndiye phindu pa iwo yafupika ndi imfa anazindikira pa zinthu zina ndi CB chomwecho.

Mu 2015 2 kugula ndi kugulitsa zikalata tinalakwa kuti si ankagulitsa msika. Wina analandira phindu rubles 300 zikwi, ndi wachiwiri - .. Loss kuchuluka kwa rubles 25 zikwi .. Imeneyi, maziko kuwerengetsa msonkho pangafunike chifukwa chuma: 300 - 25 = 275 zikwi rubles ..

makope ngongole

Chifukwa chuma cha wotuluka zimenezi ndi Bank ku Central anatsimikiza ndi njira tafotokozazi: kuchokera revenues kuchokera zogulitsa ndi deducted Uwerenge zivute zitani. Malinga ndi Tax Code, zomvetsa azipereke pa zolemba promissory ndi Bank ena chapakati analandira mu nthawi yapita, akhoza kuchepetsa m'munsi msonkho kwa ntchito ndi zikalata anthu mu nyengo ilili. Izi zikutanthauza kuti phindu pa ntchito yaikulu sangathe kuchepetsedwa zotsatira zoipa ndalama wotuluka ndi Bank wa Central.

bilu ya kuperekedwa kwa malipiro pasadakhale. Pakuti mlandu chifukwa chuma cha wotuluka monga wotuluka ndi Bank ku Central, m'pofunika kuti zolemba promissory anagulidwa monga Bank wa Central. Ndiko kuti, akhale chikalata natsimikiza kugulitsa Kalata ndalama.

Ngati bilu anawakonzera monga njira malipiro, chifukwa ndalama kukhwima ntchito yake kumeneko. Mabungwe sangadalire padera ndi msonkho m'munsi kwa wotuluka amenewa, ndi kunena kuti kuchuluka kwa zomvetsa kuchotsera.

chipukuta

Tax Code amapereka kwa anthu mwayi kusamutsa oipa chifukwa ndalama izi nthawi msonkho pa Bank ku Central, amene ankagulitsa pa msika. Losses pa wotsikirapo m'munsi chifukwa ndi mawerengedwe a msonkho munthu. Mlingo sanali m'gulu m'chaka panopa akhoza kuchitidwa kutsogolo kwa chaka chamawa yonse kapena mbali. Yemweyo nthawi chithunzi zisanu ndi zinayi akhoza kuchepetsa ndalama.

Sale zipangizo ndi kutayikidwa

Zotsalira za malo amene zimasintha, akadalembedwa kapena kugulitsa. Ngati chachiwiri, mtengo zogulitsa N'kutheka kuti zosakwana kugula. Imfa chifukwa ali m'gulu ndalama msonkho kwa malonda - monga mbali ya ndalama malonda ndi ndalama akuzindikiridwa mu mitengo ya zinthu (Article 268 la Tax Code.). Ngati mtengo ndikupeleka adzakhala oposa 20% kupatuka pa wina kapena mbali ina ya mtengo msika wa katundu zofanana, msonkho akhoza imawunikidwa zina NPP ndi zilango.

ntchito opaleshoni

anapereka 90 "Sales" kusonyeza chifukwa ndalama ntchito wamba. Kwa iye infest subaccount, lomwe limasonyeza:

• 90,01 - Revenue kwa malonda.
• 90,02 - Mtengo.
• 90,07 - Kufalitsa ndalama.
• 90,09 - "Malonda / chitayiko malonda."

Mwachitsanzo

Kwa mwezi ogwira ntchito ndalama desiki analandira 900 zikwi. Opaka. monga ndalama. Mtengo wa katundu anagulitsa zimakwana 790 zikwi. Opaka. Kufalitsa ndalama - 68 zikwi rubles .. Ife kuwerengera ndalama, zomvetsa pa malonda. Kulumikizana:

• DT50 KT90.01 - 900 000 - anachokera ndalama.
• DT90.02 KT41 - 790 000 - kuganizira mtengo wa katundu.
• DT90.07 KT44 - 68 000 - mtengo olembedwa kutali.

chifukwa Financial:

• DT90.01 CT 90,09 - 900000
• DT90.09 KT90.02 - 790 000
• DT90.09 KT90.07 - 68.000

Bwino yomaliza ya nkhani 90,09: 900 - (790 + 68) = 42.000.

Kumapeto kwa nyengo malipoti kampani analandira phindu.

Ngati zolowa la Deuteronomo anali woposa CT, mtengo adzakhala chatsekedwa lolemba:

DT99 CT 90,09 - anazindikira kuti patsikulo.

gawo malonda

Nthawi zina mitengo mankhwala tisandulika pakati pa nthawi ya zolipiritsa. Taganizirani chitsanzo cha kuchuluka ankamvetsa malonda mu mawonekedwe a kuchuluka yunifolomu kwa mankhwala onse.

chilinganizo:

• Gross phindu = zolowa * surcharges / 100.
• Nabavka = Kusinthanitsa gawo (%) / (100 + Kusinthanitsa gawo (%)).

Ltd. Mu yotsala ya katundu pa nkhani 41 kuti 01,07 ndi 12,5 zikwi. Opaka. Malonda mphepete pa 01.07 (by 42) anakwana 3.1 zikwi. Rubles. Mu July, kupanga Anagula Uwerenge 37 chikwi. Opaka. VAT. Zonsezi wakhala imawunikidwa chizindikiro malonda - 35%. kampani analandira chimaposa mu m'thumba lake 51 chikwi. Opaka. (Kuphatikizapo VAT - 7,78 zikwi rubles ..). Kufalitsa ndalama - 5 zikwi rubles ..

Kukula kwa ankamvetsa malonda anakwana:

- latsopano mankhwala: 37 000 × 35% = 12.950 rubles.

- pa anagulitsa katundu: 35% / (100 + 35%) = 25.93%.

Gross Ndalama: 51 × 0.2593 / 100 = 13 222 rubles.

Bu chimaonetsedwa phindu, imfa ya malonda. Kulumikizana:

• DT50 CT 90-1 - 51 000 - amasonyeza ndalama.
• DT90-3 KT68 - 7780 - VAT.
• DT90-2 KT42 - 13 222 - debited ndi masamba kuchuluka.
• DT90-2 KT41 - 51 000 - deducted mtengo wa kukhazikitsa.
• DT90-2 KT44 - 5000 - kudawerengedwa kwa ndalama malonda.
• DT90-9 KT99 - phindu kuchuluka kwa 51 000 - 7780 - (-13 222) - 51 000 - 5000 = 442 rubles.

Palinso nthawi imene gawo ulipo padera kwa gulu lirilonse katundu. Ndiye chilinganizo kwa mawerengedwe ndalama aakulu adzakhala:

VD = (zolowa (1) × ankamvetsa zolowa + ... + (n) X ankamvetsa) / 100

Bwino katundu kumayambiriro kwa mwezi - 16.8 zikwi rubles .. mankhwala analandira mtengo - 33,2 zikwi rubles .. Kusinthanitsa malire ndi 39% ya muyezo wa katundu ndi 26% - pa kufika watsopano. Chimaposa zogulitsa - 50 000 rubles. (Kuphatikizapo VAT -. .. 7627 rubles). Kugulitsa ndalama - 3,000 rubles.

Ife kuwerengera malonda gawo:

- gulu loyamba la mankhwala: 39 / (100 + 39) = 28.06%;
- gulu lachiwiri la mankhwala: 26 / (100 + 26) = 20,64%.

Gross ndalama mwezi udzakhala:

16.8 × 33,2 × 0,2806 + 0,2064) / 100 = 11 564 rubles.

Ife ulitsa deta kwa ECU:

• DT50 KT90-1 - 50000 - amasonyeza ndalama.
• DT90-3 KT68 - 7627 - nkhani VAT.
• DT90-2 KT42 - 11564 - debited malonda mphepete.
• DT90-2 KT41 - 50000- deducted mtengo wa kukhazikitsa.
• DT90-2 KT44 - 3000 - ankaona ndalama.
• DT90-9 KT99 - phindu azipereke pa 50 000 - 7627- (-11 564) - 50 000 - 3000 = 937 rubles.

Kuwerengetsa NPP ayenera kudziwa kugula mtengo wa katundu. Iwo masamu kufunika kwa malire malonda. Koma zotsatira za anapezazo mu msonkho ndi mlandu zingasiyane. Mwachitsanzo, chidwi pa ngongole pa ECU m'gulu la mitengo ya zinthu, ndi OU - zokhudzana ndi ndalama si opaleshoni.