Ukuthengiswa kweempahla: zikagesi. Accounting ukuze ekuthengisweni kweempahla

Imisebenzi nkampani ezinxulumene neentengiso, nokuba umsebenzi, iinkonzo okanye iimveliso. indlela Common yokwenza ingeniso na nokuthengiswa kwempahla. Iintambo zombane, echaza le nkqubo ibaluleke kakhulu accounting. Makhe sihlolisise ngokweenkcukacha amanqanaba ukutshintshwa iimpahla abathengi kunye nemithetho sabelo akhawunti.

Accounting ezikhona athengiswayo

ulwazi Isishwankathelo malunga inventri kunye nentshukumo yayo iqulathe ngu 41. Ukusebenzisa ingxelo yayo Zinjalo imibutho zorhwebo lwamashishini, izinto ezifunyanwayo, ugxininiso iintengiso neyokutya. imibutho Industrial basebenzisa oko kunqabile kakhulu kwaye kuphela kwezo meko xa kuyimfuneko ukuba ngenxa yemveliso, iindleko leyo ihlawulelwa abathengi ngokwahlukeneyo.

Accounting yempahla kwi-akhawunti 41 zingenziwa kokubini ukwenzela ukuthenga kunye nexabiso sentengiso. Ukuba ukufika ukwenza ngokusebenzisa amaxabiso zeentengiso, ukuvulwa kwakhona amanqaku 42, nto leyo ibonakalisa ukubaluleka eludinini.

Yintoni ukusebenza?

Emva ukwamkelwa impahla kwindawo yokugcina impahla okanye imveliso kweemveliso ugqibile, inkampani unomdla zayo ngokukhawuleza ingeniso ukuze uqhubeke nemisebenzi yayo. Phantsi ukuqonda nokubona intengiso neemveliso kwenziwe isivumelwano phakathi kwamaqela okanye indlela lentengiso.

A uxwebhu olawula ukuphunyezwa iingongoma yesivumelwano lomthengisi kunye nomthengi, idla ngokuba luphawu ukwenzela urhwebo lehoseyile. Oku kufezekiswe imveliso namanye amaqumrhu asemthethweni, ngubani uceba ukusebenzisa impahla kunye nezinto neemfuno zokuthengiswa okanye imveliso. ukuthengisa ngqo ngemisebenzi, iimpahla okanye iinkonzo ibandakanya ubudlelwane neevenkile.

Accounting ukuze kuqaliswe inkqubo

Xa accounting, ukuphunyezwa kwe-akhawunti intengiselwano ishishini ethile kuchazwe ngembalelwano. Oku sele kwaziwa ukuba indawo yokuqala kwempahla kunye nezixhobo zokufunda kuzo stock 41 busisigxina ukuba akhokele. Kodwa kude ngakumbi uhambisa kuthetha, echaza ukuthengiswa?

Kungakhathaliseki ukuba uhlobo lorhwebo kunye nolwalathiso wokuphunyezwa lwamashishini le nkqubo kunye neziphumo zawo zichazwe 90 ngo accounting. sub-akhawunti yaso zibonelelwa ukuqokelela ulwazi malunga nendlela ixabiso ingeniso, yaye isixa-VAT, indleko yempahla ezithengisiweyo yaye UPawulos isiphumo mali iyonke.

Score 90 ngo accounting esebenzayo-zezenzi, iimali-mboleko kubonisiwe, ukwandisa ingeniso lweshishini, yaye debit - iziphumo imali. Kulapha, ukurhoxiswa impahla bathengisa kwingxelo ka-41 kunye nokusasazwa iindleko (cq. 44).

Ukuthengiswa kweempahla: kweentambo evela Wholesalers

Le nkampani, esebenza njenge kumthengisi, umthengi uyavuma imiqathango nokuziswa iimpahla kusetyenziswa isivumelwano. Ukongeza, umthengisi, ngokubanzi, iphepha ilandelayo kufuneka zithunyelwe ku:

• okanye ukuxhasa yorhwebo;
• alinyanzele;
• invoyisi.

Bonakalisa ukuphunyezwa kwale nkqubo kwiirekhodi kuxhomekeke indlela yokuqaphela inguqu lobunini yempahla ethunyelwa. Cinga ngemeko xa umbutho uyayamkela into ngexesha ukuthunyelwa, nokuba imiqathango intlawulo. amaphepha abubungqina uya kuba nengcaciso engokuba kwixabiso lokuthengisa impahla, kwakunye isixa VAT kulo. Kuba umthengi luqokelelane usemva kwi-mali yeendleko imveliso kubonelelwa, kunye nemali ye-VAT. Msebenzi ufuna ngexesha elifanayo ukwenza amangeniso kwengxelo yokuthengisa kweempahla:

1. Impindezelo "kubathengi," Kr "Revenue" - esisigxina mali kokufunyenweyo yorhwebo, kuquka VAT.
2. Impindezelo "Iindleko yentengiso" KT "Iimpahla" - zitsalwa kunye mali iimveliso eziya ixabiso lentengo.
3. Impindezelo "VAT Sales" KT "Amatyala VAT" - eyamkelwa ngenxa VAT ehlawulwayo.

Iindleko kubalelwa ukuba ukuphunyezwa

Emva ekuqhubeni kweentambo Ngaba 90.2 41 Kr ukubhala off iindleko ukuphunyezwa, ezibandakanya iindleko zokuvelisa. Iinqobo kwezixa zabo kwi-akhawunti 44. Data iyaqokelelwa gama nje kuza kuqatshelwe kweempahla kunye neenkonzo. Ephathelene ngaxeshanye, kuxhomekeke isikhokelo-nkqubo kungaba kwenziwa ngolu hlobo lulandelayo:

• Hlaz 90,2 Km 44 - iindleko ezibhaliweyo-off ephathelene ukuthengiswa;
• Am 90 (subsch iindleko zorhwebo.) Km 44 - iindleko zomsebenzi kutsalwa isixa samaxabiso nonikezelo lwemveliso zithengiswe.

Isabelo akhawunti yesibini kunokwenzeka kuphela xa yasekwa yinkampani. Okuninzi indlela yoqobo kwaye esebenza ngokubanzi uvele iindleko ejikeleza na iintambo lokuqala.

Ukuthengiswa kweempahla: ingcingo neevenkile

intengiso ngqo yemveliso kubathengi rhoqo kwenziwa iintlawulo zemali, kodwa nazo zinokusetyenziswa iicredit cards, iirisithi intlawulo, kwesibophelelo ikhomishini okanye intlawulo ngezavenge. Umkhondo imithamo ingeniso esikhoyo ukunceda CMC, ezo ezifunekayo ukuze zisetyenziswe mveliso, ukusebenza kunye noluntu. Izalathisi wemoto ekupheleni kosuku zenza semali yasinyusayo intengiso yempahla. Iingcingo zombane - umzekelo isiphumo zezimali ukuhlelwa isixa invoyisi 50 - sibhalwe ngolu hlobo lulandelayo:

• Impindezelo "Cashier" KT "Revenue" - ingeniso eyabelwe ekuthengisweni kweempahla ngamaxabiso intengiso, kuquka VAT;
• Impindezelo "Iindleko yentengiso" KT "impahla ngemiyinge emincinci," - zitsalwa kunye isixa semali ekuthengwe ngayo iimpahla;
• . Impindezelo "Sales" (subsch "VAT") Rm "Ukubala phantsi VAT" - yabalaselisa VAT ehlawulwayo.

Akwenzeki ukuba ukubhala uziqhube silibale malunga phezulu lweshishini zokurhweba:

• Impindezelo "Iindleko yentengiso" KT "Iindleko Ukuphunyezwa" - xa iindleko yentengiso zibandakanya isixa samaxabiso lonikezelo.
• Xa ngokudala sub-akhawunti eyahlukileyo MF. 90 isabelo akhawunti lumi ngolu hlobo lulandelayo: AT 90 (iindleko zorhwebo) 44 Kr.

Ngenyanga ingxelo, ingxelo akanako nje ukwenza iintambo ezichazwe. Le akhawunti 90 a subaccounts wecandelo aqokelelwe ndawonye ixesha, uze emva koko umhlala-phantsi. Cwangcisa of alo debit turnovers. 90,2, 90,3, 90,4 kunye nesixa cq mboleko. 90,1 uchaza isiphumo zemali kwaye kubhaliwe wafaka 90,5 Km AT 99 okanye AT 99 Km 90,5. Imali eseleyo ekupheleni kwenyanga 90 kuye.

Accounting ukuba intengiso yempahla ngamaxabiso wokuthengisa

Trading imajini kuthathelwa ingqalelo kwi-akhawunti 42 Akuba efumene imveliso ukuya zimali yokugcina ibonisa isixa umahluko yentengo kunye neendleko ukuthengiswa debit. Emva inzaliseko yokuthengwa iziphumo ubhale-off indlela yokufaka 90 kusetyenziswa yokungena inki ebomvu, nto leyo ibandakanya vangama ka mali elibi. Umsebenzi luphawulwa zikagesi Am 90.2 42 Kr (neengxaki ebomvu). Kwi iquka i-VAT. Emva Ukuqhela isixa serhafu inxalenye eseleyo imali eyabelwe ukuhlawula iindleko. izabelo Ezinye akhawunti zenziwa ngendlela efanayo indlela accounting amaxabiso entengo.

Njengoko sibona, oko kunxulumene ngqo ekuthengisweni kweempahla kunye VAT. Iingcingo zombane okuluphawu ukwabiwa kwerhafu kunye nentlawulo yayo ibhajethi ziya kuzotywa ngolu hlobo lulandelayo:

• . Impindezelo "Sales" (subsch "VAT") Rm "Ukubala phantsi VAT" - watyhila isixa serhafu kufunyenwe imvume ebhaliweyo evela abathengi kunye ukuhlawulwa;
• Impindezelo "Ukubala phantsi VAT" Kr "akhawunti Settlement" - isixa yerhafu zidluliselwe kurhulumente. mali.

Commission kwintengiso yempahla: iintambo zombane, uphawu

Eyona iphambili kwintengiso yemveliso non-ukutya, eyamkelwe yiKhomishoni, kukuba ukutshintshwa amalungelo obunini kubunini zigcinwa yi consignor. Relations phakathi kwamaqela zilawulwa yi ikhontrakthi.

Ukulungiselela iinjongo accounting, eyamkelwe imveliso zeKomishoni ezisetyenziswa 004. Xa uthatha iimpahla kwi imali ikhomishini kubonakala debit, ukuba umhlala --mboleko. ikhomishini imivuzo zibonisa kweentambo AT 76 Km 90,1.

Ukusetyenziswa kunye nenkanuko yalo amaxwebhu yinxalenye ebalulekileyo of accounting. ukonakala Data kuza kukhokelela kubalo olungachanekanga isiseko serhafu novavanyo olungachanekanga yokusebenza kwemali.