Sales nhumbi: wiring. Nekurangarira kuti zvitengwe nhumbi

mabasa chekambani chokuita rokutengesa, kana basa, mabasa kana zvigadzirwa. Common nzira kuita Tingawaneiko kutengeswa nenhumbi. Wiring, achirondedzera izvi zvikuru kukosha kuti ndizvidavirire. Ngationgororei zvakadzama nzendo kutapurirana nhumbi vatengi uye mitemo nokuda basa.

Accounting kuti inventories kutengeswa

Summary ruzivo pamusoro uwandu wayo sangano rine ne 41. Kushandisa ayo chizvidavirire Ndiwo ezvokutengeserana mabhizimisi, logistics, okutengesa chinangwa uye Eenhede nemasangano. Masangano Industrial vari kurishandisa kwazvo kashoma uye chete Muzviitiko kana zvakakodzera kutora nokuda kugadzira mari iyo ndanyarara hangu vatengi voga.

Nekurangarira zvinhu nekuda 41 anogona kuitwa zvose kutenga uye kutengeswa kukosha. Kana asvika kuti kubva kushandisa Sales Price, mamwe kuvhurika zvibodzwa 42, iyo inoratidza kumahombekombe ukoshi.

Chii Implementation?

Pashure kuitwa nhumbi iri yokuchengetera zvinhu kana goho kuti apedza zvigadzirwa, kambani anofarira kunokurumidza kutambira mari kuti varambe mabasa ayo. Under Kuzadziswa yeuka kutengeswa mishonga kuburikidza kwemamiriro nechibvumirano pakati mapato kana chitoro nzira.

Gwaro yokudzora ari Implementation pfungwa yesungano yaJehovha mutengesi uye mutengi, kazhinji kacho zvinoita kuti Wholesale kutengeserana. Ndiwo Kuzadziswa zvigadzirwa kune dzimwe pamutemo masangano, vari kuronga kushandisa zvinhu uye zvokuvakisa Resale kana kugadzirwa zvinodiwa. Direct Kutengeswa mabasa, zvinhu kana mabasa kunosanganisira chitoro ukama.

Nekurangarira kuti Implementation muitiro

In ndizvidavirire kuti Implementation imwe kutengesa Nhoroondo kunorondedzerwa nomutsamba. Zvinonzi nechakare kuti kwokutanga chinzvimbo kwenhumbi uye zvinhu aripo 41 wakaiswa kuti vatungamirire. Asi zvakawanda zvinofamba zvinoreva, richitsanangura sero?

Pasinei mhando wezvokutengeserana uye achitungamirirwa zvebhizimisi Implementation kwacho uye ahwo zvinorondedzerwa 90 mu ndizvidavirire. Its Sub-nhoroondo anopiwa kuunganidza ruzivo pamusoro sei kukosha yacho, uye iri kuwanda VAT, mari nenhumbi vakatengesa uye akapedzisa vanosvika zvemari mugumisiro.

Chibozwa 90 mu rokuzvidavirira tichishingaira-pusa, chikwereti mari akaratidza, kuwedzera mari yacho zvebhizimisi, uye mune debit - migumisiro mari. Zviri pano, kushaya yefuma akatengesa munhoroondo 41 nokuparadzirwa mari (cq. 44).

Sales nhumbi: wiring kubva makambani

The kambani, achiita somunhu nokutengesa, mutengi anobvuma okuti makurukuriro vezvinhu achishandisa chibvumirano. Mukuwedzera, mutengesi, zvarwo, zvinotevera bepa anofanira akatumira:

• kana kutsigira chinhu;
• kuripwa;
• inivhoyisi.

Kuratidzwa Implementation kwacho muzvinyorwa kunoenderana nzira kwokuziva inonzi yakapedza vaiva nengarava zvinhu. Funga mamiriro ezvinhu apo sangano anomuona panguva zvacho, pasinei mashoko muripo. Kutsigira mapepa anofanira ane ruzivo pamusoro kutengesa mutengo kwenhumbi, uyewo chitsama VAT kubva. Nokuti mutengi aumbwa chikwereti mu chitsama mari zvigadzirwa kusvitsa, uye ndinoiitawo uwandu VAT. Operation kunoda panguva imweyo kuita chizvidavirire vakanyoresa kuti kutengeswa kwenhumbi:

1. DT "kubva vatengi," Kr "Revenue" - wakaiswa chitsama wezvokutengeserana receivables, kusanganisira VAT.
2. DT "Cost wokutengesa" KT "Goods" - debited pamwe uwandu zvigadzirwa nengarava nenzira nomutengo.
3. DT "VAT Sales" KT "munataisireva kuti VAT" - vakagamuchirwa nokuda VAT kunyorerwa.

Mari chakaita kuti Implementation ose

Vapedza wiring Ndiri 90.2 41 Kr nyora kure zvichidhura Implementation, kusanganisira mari inoshandiswa. The tsika inopfupikisa vavo nhoroondo 44. Data inounganidzwa sokuvapo kunouya Kuzadziswa nenhumbi uye mabasa. Wiring panguva imwecheteyo, zvichienderana chizvidavirire mitemo nhungamiro inogona akagadzira sezvinotevera:

• DT 90,2 Km 44 - akanyorwa-kure mari chokuita rokutengesa;
• Am 90 (subsch zvokutengeserana mari.) Km 44 - bhizimisi mari deducted kuwanda nokuparadzirwa mari zvigadzirwa kutengeswa.

Chechipiri Nhoroondo Basa noitika chete kana chinosimbiswa kambani. Zvinowanzoitika uye kazhinji kushanda nzira kunyora kubvisa mari wokufambisa ndiwo wiring wokutanga.

Sales nhumbi: wiring mu chitoro

Direct rokutengesa mishonga kuti vatengi vanowanzobatwa kunze achishandisa mari kubhadhara, asi anogonawo kushandiswa makadhi, mubhadharo pakutengeserana, chibvumirano basa kana muripo mu Yakabudiswa. Track kwemari eThe ruoko kubatsira CMC, zvinodiwa kushandiswa mumafekitari, kushanda pamwe paruzhinji. Zviratidzi mumotokari pakupera kwezuva zvinoumba chitsama mari kuti vakauya rokutengesa nhumbi. Wiring - muenzaniso mune zvemari pamusana kupatsanura pakati inivhoyisi uwandu 50 - ndokukweverwazve kumusoro sezvinotevera:

• DT "keshiya" KT "Revenue" - basa kwemari kubva pakutengeswa kwenhumbi panguva pakutengeswa mitengo, kusanganisira VAT;
• DT "Cost wokutengesa" KT "nhumbi pa chitoro," - debited pamwe chitsama bindu nomutengo nhumbi;
• . DT "Sales" (subsch "VAT") RM "Masvomhu pasi VAT" - pachena VAT kunyorerwa.

Hazvibviri kunyora kure kufanana kanganwa pamusoro panhongonya kuti zvebhizimisi se:

• DT "Cost wokutengesa" KT "Implementation mari" - iri mari rokutengesa zvaisanganisira mubatanidzwa nokuparadzirwa mari.
• Paaisika siyanei Sub-nhoroondo pamusoro MF. 90 Nhoroondo Basa sezvinotevera: AT 90 (yezvokutengeserana mari) 44 Kr.

Munguva nhau mwedzi, chizvidavirire haagoni chete kuita zvinorondedzerwa wiring. Izvi nhoroondo 90 sectional subaccounts vaunganidza kuti nguva, uye ipapo pamudyandigere. Set of MF debit turnovers. 90,2, 90,3, 90,4 uye uwandu chikwereti cq. 90,1 inorondedzera mari mugumisiro uye zvakanyorwa nokuisa 90,5 Km AT 99 kana AT 99 Km 90,5. Balance pakupera mwedzi 90 rine.

Nekurangarira kuti kutengeswa kwenhumbi pa sero mitengo

Trading kumucheto inocherechedzwa nhoroondo iri munhoroondo 42. Pamusoro okutambirwa chigadzirwa kune yokuchengetera zvinhu akaundendi inoratidza chitsama musiyano pakati rwokutenga uye mari rokutengesa mu debit. Pashure Kuzadzika kutengesa uye kunyora-kure zvabuda kuna 90 nzira inoshandiswa tsvuku ingi napamukova, unosanganisira kuratidzwa munhu akaipa uwandu. Operation Paaiita wiring Am 90.2 42 Kr (dzvuku chaisazvitsigira). Debited zvinosanganisira VAT. Pashure voga uwandu mutero dzasara mari dzinounzwa kufukidza mari. Uyezve Nhoroondo mabasa vari kunze saizvozvowo nzira rokuzvidavirira panguva kutengwa mitengo.

Sezvatinogona kuona, zvinonzi chokuita zvakananga kutengeswa nhumbi pamwe VAT. Wiring kuti munguva yavaive yomutero uye mari yayo kuti bhajeti anofanira kuitwa sezvinotevera:

• . DT "Sales" (subsch "VAT") RM "Masvomhu pasi VAT" - akazivisa uwandu mutero kuti yave vakawana kubva vatengi uye bhadharika;
• DT "Masvomhu pasi VAT" Kr "Settlement nhoroondo" - uwandu mutero kune hurumende. bhajeti.

Commission Kutengeswa kwenhumbi: wiring, mamirire

The chikuru chepfungwa kutengeswa mishonga isiri chikafu, vakagamuchirwa nokuda Commission, riri kuti kuchinjwa kodzero kuti muridzi zvabatwa ne consignor. Relations pakati mapato dzinotungamirirwa kondirakiti.

Nokuti rokuzvidavirira zvinangwa, nevamwe zvigadzirwa Komisheni vari kushandiswa 004. Kana akatora nhumbi pamusoro komisheni mari mumatauriro debit, kana iwe regera - chikwereti. komisheni remuneration vanoratidza wiring AT 76 Km 90,1.

Implementation wayo Kuda kutamba ari mapepa chinokosha rokuzvidavirira. Data uori kuchaita sizvo kukarukureta yomutero nechigadziko uye kururama tinyatsonzwisisa mari kuita.