Kuwerengera kugulitsa ndalama. Ndondomeko ya kafukufuku pa nkhaniyi 44

Chimodzi mwa zizindikiro zofunikira pofufuza ntchito zachuma ndi zachuma za malonda a malonda ndi kuchuluka kwa ndalama zogulitsa. Ndizofunika zogwirizana ndi chilengedwe ndi kugulitsa katundu. Tiyeni tipitirize kulingalira, momwe nkhani ya ndalama zogulitsa zogwirira ntchito.

Ndalama Zachuma: Mtengo

Lero , kuyendetsa mtengo kumakhala ngati imodzi mwa ntchito zazikulu za malonda. Kukhazikitsidwa kwake kumadalira makamaka momwe bungwe limayendera. Izi ndizo chifukwa chakuti ndizofotokozera kuti zambiri zokhudzana ndi zofunikira pakupanga zisankho zolondola ziri mwachidule. Chimodzi mwazofunikira pakuyang'anira ndi kuwerengera ndi kuganizira za ndalama zogulitsa. Kuwerengera ndalama kumakuthandizani kudziwa momwe angathe kukhalira, kuyang'ana ubwino wa ntchito, kukonza mapulani, kukhazikitsa mitengo ndi zina zotero.

Zizindikiro za ndalama

Ndalama zogulitsa zimachokera ku ndalama zomwe zimagwirizanitsidwa ndi kukhazikitsidwa kwa mankhwala omwe amaperekedwa ndi wogulitsa, komanso omwe akupanga kupanga ndalama. Tiyeni titembenuzire ku lamulo. Malinga ndi Gawo 252 la Ma Code Tax, ndalama ndizo zizindikiro zowonjezera zachuma, zomwe zimafotokozedwa ndi ndalama ndi zolembedwa. Ndalama zidzaonedwa kuti ndizofunikira ngati atayikidwa kuchita bizinesi, cholinga chake ndi kupindula. Malingana ndi malangizo a malonda, ndalamazo zimagawidwa m'magulu angapo. Makamaka, amapereka ndalama zogulitsa, zogulitsa komanso zosagulitsa.

Kulengeza

Kuwonjezera pa chidziwitso pali akaunti yapadera pa mtengo wa malonda. Ikhoza kusonyeza zokhudzana ndi ndalama:

1. Kutumiza katundu.
2. Malipiro a ntchito.
3. Kutenga.
4. Kusamalira nyumba, malo, nyumba, zolemba.
5. Kusungirako ndi kusinthidwa kwa mankhwala.
6. Kutsatsa.
7. Oimira ndi zina zotero.

Ndalama zonsezi zimasinthidwa ku akaunti 44. Zowonjezera zikhoza kutsegulidwa. Tiyeni titchule ena mwa iwo:

• 44.1 - ndondomekoyi yowonjezeretsa cholinga chodziwitsa zambiri za ndalama zogulitsa zomwe sizikuyankhulana bwino ndi ntchito zogulitsa.
• 44.2 - Nkhani yomwe idalengedwa kuti idzasonkhanitse deta pazifukwa zokhudzana ndi kukhazikitsa. Makamaka, tikukamba za mtengo wa malipiro, malipiro a anthu, kuchepa ndi zina zotero.
• 44.3 - ndondomeko yeniyeni, yomwe imawerengera ndalama zomwe zinalembedwa. Nkhaniyi ndi yofunika pakugwiritsa ntchito njira yogawa gawo.

Zonsezi zazing'onozi ndizo gawo loyamba. Ngati ndi kotheka, wolemba akaunti angatsegule nkhani zina. Mafotokozedwe ammunsi a mlingo wachiwiri amapereka chithunzi chokwanira cha mitundu ina ya ndalama.

Zenizeni za zolemba

Ku akaunti 44 (mu debit) ndalama zomwe zimayendetsedwa ndi malonda okhudzana ndi kukhazikitsidwa kwa ntchito, malonda, mautumiki amasamutsidwa. Kufuula kwawo kukuchitika pa D-t. 90. Ngati kuli mbali, ndiye ku mabungwe ogulitsa ntchito, ndalama zoyendetsa zimaperekedwa. Zina zonse zomwe zimagulitsidwa ndi malonda zimayesedwa ndi mtengo wa zogulitsidwa mwezi uliwonse. Pazinthu zamalonda zomwe zikugulitsidwa ndi kugulitsa zinthu zaulimi, kuchuluka kwa ndalama zogulitsa kumaphatikizapo chifupikitso cha chidziwitso pa mtengo:

1. Kukonzekera zinthu zakuthupi, komanso ziweto ndi nkhuku pazitsulo.
2. Zomwe zimagula katundu.
3. Zina zofunika.

Ngati padzakhala kulembedwa kwaulere, zotsatirazi zidzaperekedwe:

1. Pa mabungwe opanga mafakitale ndi mafakitale ena, - ndalama zogula ndi kunyamula.
2. M'mabungwe omwe akugwira ntchito yokonzekera / kukolola zokolola zaulimi - mu mayendedwe a debit. 15 kapena 11 (ndalama zokonzekera zipangizo ndi zinyama, nkhuku).

Nuance

Malangizo omwe akugwiritsidwa ntchito pogwiritsa ntchito ndondomeko ya ma akaunti, amasonyeza kuti pa mabungwe ogulitsira malonda omwe amaganizira katundu pogula mitengo, malinga ndi K-tu ct. 90 akuwonetsera mtengo wamalonda wa mankhwala. Ndili ndi zilembo zolemba, zomwe zikufotokozera mwachidule zambiri za ndalama ndi malipiro. Pansi pa debit ya сч. 90 ikuwonetsera bukhu la mtengo wa katundu. Ndi iye wolemba сч. 41. Pa nthawi yomweyo, pali kusintha kwa ndalama za kuchotsera zomwe zimagwirizana ndi katundu wogulitsidwa. Nkhani yofananayi ili pano. 41.

Zigawo za mtengo

Polemba mtengo wa malonda, m'pofunika kulingalira mndandanda wa zinthu zomwe zimagula mtengo. Mu PBU 10/99, komanso mu makonzedwe apangidwe ka ndalama, zigawo zotsatirazi zikuwonetsedwa:

1. Zofunika zakuthupi.
2. Kulipirira ndalama.
3. Zotsalira za chikhalidwe.
4. Kusintha.
5. Zotsalayo ndalama.

Pa zolinga zoyendetsera, kulingalira mtengo kumayendetsedwa ndi chinthu. Mndandanda wa otsogolerawo umakhazikitsidwa ndi malonda okhaokha.

Malipiro a ntchito

Malingana ndi akatswiri ena, pamene akuwerengera ndalama zogulira malonda, akatswiri ayenera kusamala kwambiri za mtengo wa malipiro. Izi zimachokera ku kugwirizana kwa ndalamazi. Malipiro agawanika:

1. Zamoyo - zina ndi zofunika.
2. Zinthu - phindu, nthawi, maka bonasi, malipiro a nthawi yopuma ndi zina zotero.

Kuonjezera apo, malipiro amadalira maonekedwe a antchito. Ogwira ntchito angagwire ntchito nthawi zonse, nthawi yochepa, ntchito ya mgwirizano. Palinso magawano m'magulu: antchito, ogwira ntchito.

Chiwerengero cha ndalama

Kulekanitsa kumachitika malinga ndi njira yokhala ndi mtengo wogula. Ndalama zowonongeka zimalingaliridwa kuti zingathe kukhala ndi mtundu wina wa mankhwala nthawi yomweyo malinga ndi zolembedwa zoyambirira. Ndalama zosalongosoka zimagawidwa molingana ndi njira yosankhidwa pa malonda. Malinga ndi Gawo 318 la Code Tax, bungwe limasankha ndalama. Zimapindulitsa kuzindikira zonse zomwe mumagwiritsa ntchito molakwika. Pankhaniyi, malipiro a nthawi imodzi adzapangidwa powerenga msonkho. Powerengera ndalama zogulitsa, akatswiri amagwiritsa ntchito ndondomeko yawo pokonzekera ndi kupanga zisankho. Zimaphatikizapo kupatukana kukhala koyenera (zomwe zimaganiziridwa) komanso zosayenera. Chigawo ichi ndi chofunikira kuti mudziwe mtengo wogulitsa, kupanga zosankha kuti muwonjezere malonda, kusokoneza gawo la msika.

Zowonongeka ndi zosinthika mtengo

Kugawana uku ndikofunika kwambiri. Zimachokera ku khalidwe la mtengo - chikhalidwe cha kusintha kwawo, malingana ndi kukula kwa bizinesi. Ndalama zomwe zimagwiritsidwa ntchito nthawi zonse sizinasinthe. Chiŵerengero chawo sichidalira pa msinkhu wa ntchito. Ndalama zonse zimagawidwa m'magulu atatu:

1. Osasinthika kwathunthu. Zimatheka ngakhale ngati ntchitoyo sichita ntchito. Mwachitsanzo, ikhoza kubwereka.
2. Zowonjezera mtengo wopereka ntchito. Zimagwiritsidwa ntchito pokhapokha pa ntchito. Mwachitsanzo, iwo angaphatikizepo kulipira kwa magetsi, malipiro a antchito.
3. Zomwe zimakhazikika ndalama. Samasintha mpaka wina wogulitsa mulingo amafikira. Kusintha kumachitika ngati ntchito ikuyamba kugula zipangizo zatsopano, kupanga zokambirana ndi zina zotero.

Mitengo yosiyanasiyana imasiyana mofanana ndi kukula kwa bizinesi. Komabe, akawerengedwa pa unit of product, iwo adzakhala okhazikika. Ndalama zoyendetsera nthawi zonse zimagwirizana ndi zosiyana. Polemba mtengo wa malonda, zikhoza kuzindikiranso kuti mtengo wa zinthu zogulitsa, kusungirako kusinthika ndi kuchepa / kuwonjezeka muvotolo. Motero, gawo la ndalama zogulitsa zingathenso kuwonetsedwa ngati zosiyana.

Kugawidwa kwa Malipiro

Ngati bungwe likulemba mtengo wa kugulitsa malonda omaliza ndi mtundu wawo monga chosatha, ndiye kumapeto kwa nthawi yobwereza, iwo amalembedwa pamsonkho. 90. Kugawidwa kwa mtengo pakati pa mitundu ya zinthu, mautumiki, ntchito zikuchitika mofanana:

1. Mau ogulitsira.
2. Mtengo wa katundu wogulitsidwa.
3. Ndalama kuchokera ku malonda.

Ngati, polemba mtengo wa kugulitsa katundu, akatswiri amapanga kulemba pang'ono, ndiye monga momwe tafotokozera pamwambapa, ndalama zogula ndi zolemba zigawidwa. Izi ndizophatikizidwa mwachindunji pa mtengo wazinthu zomwe zikugwirizana. Ngati izi sizingatheke, ndiye kuti ndalamazo zikhoza kufalitsidwa pakati pa mitundu ina ya katundu wogulitsidwa malinga ndi mtengo, ndalama kapena ndalama.

Zida zoyendetsa

Maulendo opititsa operekedwa ndi womulankhulira akutumizidwira ku tsamba lachidule 44.2. Pamapeto pake, nkhaniyo imatseka. Pokhala osakwanira kugulitsa katundu, ndalama zoyendetsa zinalembedwa mbali. Kuti mudziwe kuchuluka kwa ndalama zomwe mukufunikira kuti muzindikire kufunika kwa ndalama zogulira zotsalira. Izi zachitika monga izi:

1. Lembani kuchuluka kwa ndalama zoyendetsa, zomwe zilipo zotsalira kumayambiriro ndi kumapeto kwa nthawi (W + Tech.).
2. Chizindikiro cha zinthu zodziwika ndi zotsalira mu mwezi wokhudzidwa zatsimikiziridwa.
3. Awerengere kuchuluka kwa ndalama zothandizira pa mtengo wokwanira wa katundu - chiŵerengero cha chizindikiro choyamba ku yachiwiri.
4. Chiwerengero cha zinthu zotsala kumapeto kwa mweziwu zachulukitsidwa ndi%.
5. Ndalama yomwe idzaperekedwa imatsimikiziridwa.

Zinthu izi zikhoza kuphatikizidwa mu ndondomekoyi:

Rt. K = Sktov x ((Pt. Tech + Ptr.)): (Sktov + Obkp)), momwe:

• Malire omaliza mwa acc. 41 (mtengo wa mankhwala osagwiritsidwa ntchito) - Sktov;
• Ndalama zamakono zamakono pa nthawi ya malipoti - Rtr. Tekani;
• Kuchuluka kwa ndalama zoyendetsera ndalama zomwe zimayambira kuntchito yoyamba kumayambiriro kwa mwezi, - Rtr. N;
• Kutembenuzidwa ndi K-tu ct. 90 (kuchuluka kwa katundu wogulitsidwa) - Obkp.

Zotsalayo ndalama zimasamutsidwa ku D-t. 90. Ndalama zothandizira zonyamula katundu zomwe zimaperekedwa ndi othandizira omwe amagwera pa katundu wosagwiritsidwa ntchito amakhalabe pa akaunti ya 44. Zimatengedwa kupita ku nthawi yotsatira.

Zapamwamba

Pofuna kuonetsetsa kuti akugwira bwino ntchito, malinga ndi akatswiri angapo, ndibwino kuti asunge mbiri ya mtengo wogulitsa katundu ku malo oyenera. Izi zidzalola bungwe kusintha ndondomeko yonse ya malipoti kuti njira ndi ndalama zowonjezera zisonyezedwe ndi zolembedwa pamagulu ena. Mwa kuyankhula kwina, chigawo chilichonse chidzalemedwa ndi ndalama zokhazo zomwe zimayendetsa komanso zomwe zili ndi udindo.