Chokunyora mutero kuita - chii ichi?

Mitemo achitevedza iyo vazvidavirire mari uye nemari mutero zvinangwa kwegadziriro mashoko zvemari, vane nhamba kusiyana. Panyaya iyi, uwandu kuzivikanwa zvimwe zvinyorwa regai uwirirane vamwe. Saizvozvowo, nokutaura magadzirirwo kunzwisisa kazhinji muka.

PBU 18/02

Urongwa uhwu kwave akatanga kuratidza kusiyana uwandu mutero nhau. PBU chinosiyanisa parameters kuti zvachose uye pfupi. Aimbova zvinosanganisira mari / ishandise, izvo zvinoratidzwa ndizvidavirire asi haana kufungwa mutero chawo. Vanogonawo kufungwa pakusarudza wokupedzisira, asi hazvigoni ngadzirambe dziri chizvidavirire mapepa. Provisionally akataura mari / mari, izvo zvinoratidzwa munhoroondo munguva imwe chete uye nekuti zvakafunga mitero wabatwa neimwe nguva penguva. Nokuda panowanikwa kusiyana izvi pane chokunyora mutero kuita. PBU Izvi zvinopa humwe hurongwa kuratidza mari kubva purofiti. Zvimiso mari / mari akaenzana zvibereko mwero mubhadharo kuti bhajeti uye kuti ndizvidavirire mubereko. Musi kuchinja kwezvinhu parameter izvi zvinomuita chokunyora mutero yesangano uye ichinonoka mutero munataisireva, uyewo zvechigarire kusiyana. Mugumisiro wacho pakutsvaga mari zvinoratidzwa nokuziviswa.

mazwi

Chokunyora mutero kuita - ndiko kuti chikamu mipiro kuna bhajeti, izvo zviri chinotevera nguva vanofanira kutungamirira nokuwedzera uwandu muripo. Nokuti Kupfupika, mune tsika rakapfupikiswa IT. Chokunyora mutero kuita - iri pfupi musiyano yomuka kana kupinda mashoko emari kuti mitero yakakwirira kupfuura ari kuzivisa. The yemaitiro yaishandiswa kuona indekisi:

IT = mwero mari kubva mari imwe nguva musiyano.

Chokunyora mutero munataisireva: nhoroondo

The chizvidavirire zvinyorwa vanopa nyaya chaiyo iri iyo hunoratidza. It cq. 77. ichinonoka mutero munataisireva pakuenzanisa kuratidzwa pamusoro p. 1420. The mushumo kurasikirwa / haibatsiri mari iri akashuma mutsetse 2430.

SHE

Kana deductible musiyano zvikawanda nokuda yaanobhadhara zvazvingava, kuwanikwa mari kare rwakabhadharwa kuna bhajeti, asi pasi uchatamisa ari kuuya munguva. ukoshi uku se ichinonoka zvinhu. SHE - zvakanaka musiyano pakati magetsi, dzinoshanda mhosva uye contingent mari uwandu dzaona kubva mubereko. Nyora-kure ayo aita Sch. 09. Kana depreciation inopiwa muna inotevera kutenderera, ipapo chizvidavirire hazvina mhosva kuti uchishandisa maitiro uye mutero - rinowanikwa.

Time Difference (IT)

Zvikaonekwa saizvozvo kune wake. Zvisinei, kukosha iyi pakatarisana chiratidzo. Chokunyora mutero kuita - ndiyo mari inoenda nokuwedzera vachibhadhara kune bhajeti mune ramangwana nguva. Mipiro iyi achava kubhadhara paya.

Specificity

Nekurangarira kuti chokunyora mutero munataisireva rinoitwa munguva umo chero akakodzera musiyano. Kuti tinzwisise zviri nani, tinogona kutora VAT pamusoro mari kuona kutanga pamusoro mari kuti mari kuti bhajeti kuuya kutenderera. Sezvo remangwana VAT mari vakafungisisa MF. 76. Saizvozvowo IT wakaiswa chete pasi Article 77.

kugadzirisa

In nedanho rutapudzo kana kubviswa yakazara kwenguva pfupi kusiyana vachava kuderera uye chokunyora kuita. The analytics Nyaya mashoko achaita kugadziriswa. On Kuraswa chinokosha kana kuita kuti chinhu yauri kuchaja zvitsama izvi haingazopedzwizve kukanganiswa uwandu mari mune ramangwana nguva. Muzviitiko zvakadaro kudzimwa zvaitwa ndizvo. Chokunyora wazvipira akaita pasi nyaya purofiti uye kurasikirwa. Vanoratidzwa mune Debit cq. 99. Munguva iyi, cq. 77 kuchanzi. Mune nhau nguva iri mubishi kuziva indekisi kuti p. 2420 akapinda chemhosva mari uye mwero yakanga ichangotangwa IT. Kana uchinyora pemitsara 2430, 2450, kushandisa mutemo "debit-chikwereti". Maererano MF. 09 uye 77 of muripo-mu consumable turnover subtracted, ipapo kuona chiratidzo mugumisiro. Mashoko ari dzazvinogara mitsetse anoratidza zvakanaka kana kunaka (muzvikomberedzo) ukoshi. Kana iwe kuzvishandura nenzira kuwedzera yavaive mari achaita kudukupiswa. Asiwo, kana kuderedza mari kwakawedzera.

Current hurumende ichiisa purofiti

Inoitwa mari chaizvoizvo rwakabhadharwa kuna bhajeti mukati nhau nguva. ukoshi ichi rinowanikwa pachishandiswa Zvimiso uwandu mari / zvinodyiwa uye kugadzirisa aro zviratidzi rakashandiswa paumbwe IT, IT akamisa kubhadhara. Nokuti Masvomhu, saka nzira rinoshandisirwa:

VT = SD (LE) PNA + - + PNA SHE - IT.

kukarukureta womuenzaniso chinorondedzerwa muna PBU 18/02, ndima 21. Check yakarurama kukarukureta zvichiita, uchishandisa imwe nzira payakavakirwa:

TH = taxable variritire nhau nguva 's mwero zvipo kuti bhajeti.

Kana sangano haripi zvachose kubhadhara, Mhedziso musiyano pakati notional mari, dzaona kubva purofiti, uye magetsi achava IT - IT. indekisi ichi huchachinja kwakakura chaiko allocations.

Chokunyora mutero kuita: nokuisa

Maererano maumbirwo nhau uye mari mashoko yokuziva mambure mari inoshandiswa mukana wokuti vanhu vanga PP = BP + SHE - TNP - IT, sezvamakaropafadzwa:

• BP - chizvidavirire batsiro;
• TNP - mutero ano.

mutoo uyu anoshandisa IT uye IT, izvo zvinoratidzwa pachiyero pepa:

• Db cq. 09 kd cq. 68;
• Db cq. 68 kd cq. 09;
• Db cq. 68 kd cq. 77;
• Db cq. 77 kd cq. 68.

Vane mwoyo uwandu mari kubva purofiti. Zvisinei, nyaya idzi regai chokuita mambure mari. Kuti tiratidze nzira chaiyo pakuverenga mari kubva purofiti uye panguva imwecheteyo paumbwe mashoko pamusoro kugovera mari anogona kuratidza 2 chinzvimbo. Ivo, Chokwadi, ichinonoka mutero munataisireva uye unhu kuti akafurira cq. 99 68. Munguva iyi, izvozvo inotsidza mumwoyo kuinyora pamusoro vakasununguka mutsetse kana kuti tsananguro gwaro.

kushanda

Sezvo chokunyora mutero kuita? Mienzaniso inosanganisira a. Ngatitii sangano awana purogiramu yepakombiyuta. Mari-software - 8 fung weruwa .. Panguva iyoyowo ishandiswe Developers kwehurongwa raiva shoma. Panyaya iyi, chekambani mukuru akarayira kunyora-kure mari yokutenga software kwemakore maviri. The zvemari zvinyorwa Huwandu kunobatanidzwa prepaid mari. Chakandibatsira kuti mutero zvinangwa kunyora kure mari chirongwa panguva imwe chete kuti mari. Somugumisiro, paiva nguva musiyano. Contingent kubhadhara mari zvichava kupfuura ano, iri kukosha IT: 8.000 X mupiro prices. Zvinyorwa zvemari ichi chichange akaratidza sezvinotevera:

• Debit cq. 99 kd cq. 68 (09) - ndokunge mubhadharo;
• Debit cq. 68 (09) kd cq. 77 - IT.

Panyaya iyi, nyaya, izvo zvinoreva uwandu vachibhadhara ramangwana, anoita somunhu pusa pachiyero. Iye vaunganidza uwandu mutero kuti anowedzera bhadharika mune ramangwana nguva. Nyora-kure anogadzirwa mune zvinogara kuuya. In muenzaniso uyu, purogiramu kombiyuta akadonha kubva mutero nhau. Saka, muna hapana nzira kunokanganisa zvichidhura kambani. In ndizvidavirire Ukuwo, nyora-kure rinongoshandisirwa yakananga chikamu chepurogiramu, izvo chinoita kuti uno mari nguva. Zvinoratidza ruzivo zvinotevera nenzira:

• Debit cq. 20 kd cq. 97 - chikamu mutengo purogiramu yekombiyuta (kwete kusanganisira VAT);
• Debit cq. 19/04 CD cq. 97 - uwandu mari yezvinhu zvinokosha vakawedzera.

Pakadaro, ukoshi mari iyi kusvikira bhajeti zvichava zvikuru zvinodiwa. Chikamu chechipiri vanofanira kubhadhara. The Postings vakawana debit turnover.