Yowerengera 76 mphambu: malire ngongole, madebiti, waya

wotuluka zonse ndalama zikugwirizananso ndi nkhani. ayankhidwa mu buku lino kuti kodi ndi 76 "m'midzi amangawa zosiyanasiyana ndi angongole" chimene gulu kuti wagawanika. Nkhaniyi itithandiza zitsanzo kukuthandizani kumvetsa bwino pa nkhani.

Cholinga cha Nkhani 76

76 kuchita masamu ndi yogwira-chabe. M'pofunika kulemba nkhani pa ankayendetsa zachuma ndi amangawa ndi angongole, si n'komwe mu nkhani za 60-75 :

• inshuwalansi katundu ;
• zodzinenera;
• ndalama sudzaperekedwa kwa malipiro a ogwira ntchito kwa wachitatu maphwando malinga ndi chigamulo cha mabwalo kapena zochita wamkulu.

Tchati latsopano nkhani awonjezera ntchito imene tikukambirana nkhani imene otaya chachikulu cha ndalama. Pa nkhani imeneyi, zinadziwika zopindulitsa kutsegula magawo osiyanasiyana, anafuna kuti mitundu ina ya mawerengedwe.

Mphambu 76: 1 ndi boma chifukwa 2

Popeza ntchito ndalama angakhale osiyana ndi za m'midzi angongole ndi amangawa anawagawa m'magulu angapo. Woyamba (76.1) ndiyo inshuwalansi katundu ndi ogwira, kupatulapo malipiro thanzi ndi inshuwalansi chikhalidwe.

Kulanda ndi ndalama bungwe kumaonekera madebiti ndi madebiti - ngongole. Mwachitsanzo, D76 K73 - ndi indemnity chifukwa bungwe wantchito pansi mgwirizano. D51 K76 - kulandira bungwe ndalama malinga ndi malamulo. D99 K76 - uncompensated Kulipira zodzinenera inshuwalansi kapena zinawonongedwa ndi chochitika mphamvu majeure.

Subaccount 76,2 amasonyeza m'midzi amanena kuti akathe kubweretsedwa:

• sapulaya, mabungwe zoyendera ndi kampani anapeza kusiyana mu mitengo, kudziwika zolakwa mawerengedwe pambuyo nkhani pokwaniritsa, komanso kuchepa kwa katundu (D76 K60);
• kuti mabungwe chifukwa chophwanya mfundo khalidwe Lachiwiri mismatch (D76 K60);
• mabungwe ngongole kwa olakwa debited kapena kuchuluka zatchulidwa pa nkhani ya bungwe;
• kapena downtimes ukwati, akuwuka kwa ogulitsa kampani (makalata ndi dongosolo gawo III nkhani);
• ndalama ndi chilango sanali kugwilizana ndi udindo mu mgwirizano (makalata ndi zigoli 91).

Mawu subaccount 76,2 akuganizira malipiro analandira. Ngati likukhalira kuti ndalama si kuti adzasonkhanitsidwa, iwo ali madebiti lapansi.

Mphambu 76: 3 and 4 boma nkhani

Mu ndime 76,3 ndi kuyang'aniridwa ndi kampani ngongole kwa benefiti ndi zina ndalama zogwirizana ndi pangano la mgwirizano wa. D76 K91 - ndalama olandila (kugawa). D51 K76 - ndalama analandira mwa bungwe kuchokera amangawa.

Wachinayi boma chifukwa lakonzedwa kuganizira ndalama accrued antchito koma salipidwa m'nyengo zina za nthawi chifukwa pakalibe olandira. Zikatero, ndi Kulumikizana zachitika motere: D70 K76. Pamene ntchito afika ndalama, adzakhululukidwa olembedwa nkhani madebiti 76.

The ntchito ya kum'mwera nkhani 76/3 kuchita

kampaniyo "Opeza" Ltd. ali olandila kuchuluka kwa 1 350 000 rubles. nkhani 62 "m'midzi ogula ndi makasitomala." Pazifukwa zina pamaso kukhwima iye anadutsa pa 750 000 rubles. ufulu ankapitabe awo OOO "madzi oundana", amene anali wokhoza kuti achire mu ulemu wa ngongole ngongole 900,000 amatenga rubles. Zikatere zikutipatsa mafunso angapo:

1. Receivables - ndi kugula katundu kapena chuma ndalama chuma?
2. kakatundu wogula wa rubles miliyoni 1.35. kapena 750 000 rubles.?
3. Amaona ngati mu nkhani iyi amangawa ngongole-ndalama, ndi 750,000 rubles. - ndalama za kampani OOO "madzi oundana"?

Mu zinthu izi, "Opeza" Ltd. kuchitidwa, ku mfundo ya zamalamulo view, ndi zolemba izi:

Madebiti Mawu 62 91.2 1 350 000 rubles. - Kulipira ndi ufulu wotilamula kwa ogula.

Madebiti Mawu 51 91.1 750 000 rubles. - malipiro analandira.

ntchito yoteroyo imalola kukonza nkhani "Other ndalama ndi ndalama" imfa ya kampani "Opeza", akuwuka ku ntchito chonena. Zachuma kampani "madzi oundana" ayenera kulemba madebiti nkhani 76,3 kuti yakusankha receivables ku counterparties. Kusiyana ufulu anachokera ndi mtengo zikusonyeza awo pa ngongole ya nkhani 98/1, 83 ndi 90/1.

Ngakhale ayambe tsankho la malipiro kumabweretsa pangano tonse onsewo ndi alipire zonse za mangawa. gawo yosalipidwa kumaonekera madebiti 51 ngongole, ndi zolembedwa kuchokera - pa 98,1. Mu chitsanzo ichi likukhalira:

Madebiti miliyoni 51,9 rubles.

98,1 madebiti 765.000 rubles.

Mawu Akaunti 76 1 350 000 rubles.

"Madzi oundana" kampani anakhala 750,000 rubles. chifukwa kupeza ufulu nabwera 900000 rbl., kuti, phindu ndi 150 000 rubles. Kulumikizana ndi motere:

Madebiti Mawu 98,1 91,1 150 000 rubles.

Kukula chenicheni cha phindu opaleshoni amasonyeza chifukwa 98/1 anafuna akukonzekera mtsogolo.

76.AV subaccount "Ubwino Added Tax pa patsogolo ndi malipiro"

Kulemba zokhudza mawerengedwe a VAT ndi sonyezani yolipiriratu nkhani amalola 76.AV. Iwo amakhala kaundula wake mlandu ndi anthu ogula ndi ogula, kumene ndalama pasadakhale analandira pansi pa kutumiza anakonza katundu kapena kupereka osiyanasiyana ntchito.

ntchito banja angakhale osiyana. Mwachitsanzo: D68.02 K76.AV - mtengo mlandu anawonjezera msonkho pa malipiro ochokera ku makasitomala pasadakhale. D 76.AV K68.02 - nawuza VAT pa ndalama analandira pasadakhale kwa makasitomala. 76. AB ndalama ali motere subkonto (mbali mawunikidwe): "Nkhani", "ma invoice wopelekedwa".

makalata madebiti

Kuwaona kudzera (76) pa mbali madebiti imaikidwa mu makalata ndi izi: "atathana Katundu" (01) "Zida kuti kuikidwa" (07) "Ndalama zobala ndalama ku MC (03)," ndalama ku chuma sanali panopa "(08)" chosaoneka ndi maso katundu "(04). Wa Chigawo chachiwiri cha tchati nkhani izo interacts ndi zinthu "Zida" (10) "Nyama kukula ndi kudzinenepetsa" (11), "Kupeza MC."

76 akhoza kuyika mu makalata ndi madebiti ndi zinthu zonse pansi "Mtengo kupanga" komanso nkhani 44 41, 45 ndi 43, m'gulu la "zinthu Finished ndi katundu." Nthawi zambiri ndi Kulumikizana ndalama nkhani 52, 50, 58, 51, 55, komanso ndi masamu 60, 67, 66, 62, 73, 70, 76, 71, 79. Komanso, madebiti ananyamula makalata zotsatirazi nkhani 99 (kuwalitsa akupeza ndi zomvetsa), 91 (kulewerana ndalama zosiyanasiyana ndi ndalama), 90 "Sales" 97 "mtsogolo ndalama" 86 "ndalama chandamale».

Zitsanzo za wotuluka (madebiti)

Kumvetsa nkhaniyo m'nkhani ino kudzakuthandizani zitsanzo zochepa pa gome.

makalata ngongole

Mlandu kudzera 76 akhoza kupereka ndi magulu awa a tchati nkhani: "ndalama ku chuma sanali panopa", "chuma atathana", "chosaoneka ndi maso Chuma Chuma", "Zida kuti kuikidwa", "ndalama N'kopindulitsa ku MC." Mu "Inventories" makalata ikuchitika ndi nkhani "Zida", "Kupeza MC," "Nyama kukula ndi kudzinenepetsa", "VAT pa katundu anagula."

76 Nkhani angathe kucheza ndi onse kuthetsa ngongole (kupatula 68, 69, 75, 77) ndipo gulu "Kupanga ndalama". gawo "mankhwala Finished ndi katundu" - ndi nkhani 52, 50, 51, 44,55, 41, 57, 45, ndi 58. Komanso, makalata chikachitika ndi nkhani zambiri panopa ndipo, ndithudi, ndi anthu amene amasonyeza ntchito ya ndalama (91, 97, 94, 96, 99).

Zitsanzo za wotuluka (ngongoleyo)

Timudziwe bwino zimene ndi 76 zolemba, kuthandiza tebulo pansipa ndi zitsanzo zingapo.

Bwino nkhani 76

Oyamba zachuma amakonda kufunsa funso lokhudza chimene chiri mwa 76: yogwira kapena kungokhala chete? Zochita zinthu zikhoza kukhala zosiyana, koma chifukwa amaganizira receivables ndi payables, muyezo akhoza kukhala mitundu iwiri:

• Unilateral (madebiti kapena ngongole);
• amgwirizano (onse madebiti ndi ngongole).

Izi zikutanthauza kuti ndi malipoti - udakali chabe. Pofuna kudziwa madebiti malire n'cigwagwa ngongoleyo zonse pa mbali ya kampani. The bwino 76 Nkhani ngongole amasonyeza ndalama zonse kulipira kampaniyo.

Malipoti nkhani olandila dongosolo 1 C

kampaniyo amagwiritsa dongosolo "1C: ogwira 8", ayenera kukhala ndi umboni wa kuchuluka kwa receivables wa counterparties. Werengani zambiri mungathe, ngati pambuyo kuyambira pulogalamu kulowa mu "Nkhani" gawo. Mu bokosi pali mndandanda wa mabungwe ndi amalonda payekha. pali amangawa ndi angongole pakati pawo. Contact mwatsatanetsatane, ma invoice wopelekedwa zosiyanasiyana, ndandanda wa ntchito - zonsezi akhoza nthawizonse kuwoneka. N'zotheka kulembetsa bungwe latsopano likhale ku menyu.

Kupeza ngongole enieni amakampani sikovuta. Kuti tichite zimenezi, kulowa gawo "Contractual Ngongole" kuti "Show sonyezani" gulu, kusankha "Nkhani" ndi kuyika tsiku ankafuna. Kuti wosuta mndandanda wa kampani nonse amene inu mukhoza kusankha ogwira ntchito yeniyeni (ndi ngongole yaikulu). Ngati kwambiri za mabungwe ndi mndandanda wonse si woyenera pa tsamba limodzi, zimene angathe kuwonetsa mawonekedwe zithunzi. Muyenera kupita ku "Tchati" gawo. Mofananamo, ntchito ikuchitika ndi nkhani sonyezani.

Ndizo zonse muyenera kudziwa za bilu 76 kuwalitsa ankayendetsa malipiro ndi amangawa (wokongoza). Popeza malamulo Russian Federation ndi mwadongosolo zosiyanasiyana, nthawi zonse ntchito ya kutchulidwa ndi zamalamulo imene pali nthawi tchati panopa nkhani ndi FDR. Ndiye akatswiri nthawizonse kudziwa kusintha kulikonse zokhudza ntchito zawo akatswiri ndi kukhala okhoza bwino zochita pamene mlandu.