home Accounting, auditing books Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

3.2. Osoblivostі dokumentuvannya transported in motor pіdpriєmstvah

The procedure is the oblіku dokumentuvannya transported avtomobіlnim transport carried out for Іnstruktsієyu about the order vigotovlennya, zberіgannya, vikoristannya єdinoї pervinnoї transportnoї dokumentatsії transported to vantazhіv avtomobіlnim transport i oblіku transportnoї robot zatverdzhenoyu instructions to Mіnіsterstva statistics Ukraine i od Mіnіsterstva Transport of Ukraine 07.08.96 № 228/253 (іz zmіnami dopovnennyami i). Vikonannya Іnstruktsії Je obov'yazkovim for vsіh Yurydychna i fіzichnih osіb Square od FORMS vlasnostі i vіdomchogo pіdporyadkuvannya:

• SSMSC zdіysnyuyut transported vantazhіv avtomobіlnim transport on komertsіynіy osnovі abo for Vlasnyi required;

• for yakih vikonuєtsya transported vantazhіv on komertsіynіy osnovі.

Avtomobіlnі transported to potreb Keeping buhgalterskogo oblіku klasifіkuyutsya:

• Mista in the furrows;

• primіskі;

• mіzhmіskі;

• mіzhnarodnі.

To maintain buhgalterskogo oblіku slіd rozrіznyati takі ponyattya:

Perevіznik - Yurydychna abo fіzichna person, yak vikonuє transported vantazhіv avtomobіlnim transport on komertsіynіy osnovі (tobto for a fee), i Tsei view dіyalnostі for neї not Mauger Buti єdinim, abo one іz іnshih, abo for Vlasnyi required.

Zamovnik road vehicles - Yurydychna abo fіzichna person for yakoї on її of order vikonuyutsya transportі Hotel.

Vantazhovіdpravnik - Yurydychna abo fіzichna person, yak nadaє perevіzniku Vantage for transported avtomobіlnim transport.

Vantazhooderzhuvach - Yurydychna abo fіzichna person, yak zdіysnyuє priymannya Vantage delivered avtomobіlnim transport.

For Pervin oblіku transported vantazhіv i transportnoї robots avtomobіlnogo pіdstavoyu Transport for disposal of inventories in vіdpravnika Vantage i opributkuvannya їh in oderzhuvacha and takozh for vikonannya rozrahunkіv mіzh perevіznikom i zamovnikom avtomobіlnogo Transport vikoristovuyutsya takі documents:

• podorozhnіy sheet vantazhnogo avtomobіlya in mіzhnarodnomu spoluchennі - standard forms of number 1 (mіzhnarodna);

• podorozhnіy sheet vantazhnogo avtomobіlya - standard forms of number 2;

• podorozhnіy sheet sluzhbovogo avtomobіlya cars - standard forms of number 3;

• waybill - standard forms of number 1-CN;

• ticket zamovnika - standard forms of number 1-TK (vikoristovuєtsya pid hour robots avtomobіlya at pogodinnіy formі Pay poslug). Oskіlki ghosts perelіk model forms Je forms suvoroї zvіtnostі, neobhіdno їh vigotovlyati s numeratsієyu, zabezpechiti Obl_k їh otrimannya i zberіgannya that vikoristannya yak blankіv suvoroї zvіtnostі, keep a journal reєstratsії Vidanov blankіv.

Perevіzniki, SSMSC ekspluatuyut avtomobіlі, zobov'yazanі at Key infrastructure avtomobіlya on lіnіyu vidavati vodієvі decorations podorozhnіy sheet vіdpovіdnoї tipovoї FORMS pid rozpisku.

A typical form of number 1 (mіzhnarodna) vidaєtsya i dіє row vіdryadzhennya avtomobіlya that vodіya for vikonannya transported Vantage in mіzhnarodnomu spoluchennі.

Tipovі form № 2, № 3 vidayutsya tіlki robochem per day (zmіnu) for minds zdachі vodієm Podorozhniy sheet for poperednіy robochem day. On bіlshy lines podorozhnіy sheet vidaєtsya in vipadkah, if vodіy vikonuє transported from Vantage mіzhmіskomu spoluchennі Ponad one Dobou zgіdno s instructions to perevіznika. Ekspluatatsіyu avtomobіlya without Podorozhniy zaboroneno sheet.

Waybill tipovoї form № 1-CN - tse єdiny Pervin document yaky Je pіdstavoyu for write-downs of inventories in vantazhovіdpravnika i opributkuvannya їh in vantazhooderzhuvacha at perevezennі vantazhіv furrows in Ukraine, and takozh for їh skladskogo, operational i buhgalterskogo oblіku. Vaughn vіdpravlyaєtsya vantazhovіdpravnikom carried on the skin for skin avtomobіlem i vantazhooderzhuvacha okremo. Overhead vipisuєtsya in 4 primіrnikah. Purshia primіrnik zalishaєtsya in vantazhovіdpravnika Yea i pіdstavoyu for writedowns of inventories. Other primіrnik vodіy zdaє vantazhooderzhuvachu - vіn Je pіdstavoyu opributkuvannya for TMC. Tretіy i Chetvertyy primіrniki, zavіrenі pіdpisom i Signet vantazhooderzhuvacha, vodіy peredaє zamovniku road vehicles to pay for vikonane transported. Chetvertyy dodaєtsya to Podorozhniy sheet Yea i pіdstavoyu for oblіku transportnoї robots that narahuvannya zarobіtnoї pay vodієvі.

Typical forms

Number 2 TN

Zatverdzhena instructions to Mіntransu, Mіnstatu Ukraine 29.12.95 № 488/346

PODOROZHNІY SHEET number ____ VANTAZHNOGO AVTOMOBІLYA

"__" __ 200_ p.

Location to die

Pіdpriєmstva robot mode code

Colon ________ Brigade

Avtomobіl ________________

Keep Brand. Gard number. №__

Vodіy _________________

prіzvische, іm'ya at batkovі Tab. №__

Prichep 1________________

Keep Brand. Gard number. №__

Prichep 2________________

Keep Brand. Gard number. №__

Suprovodzhuyuchі individuals

Posvіdchennya vodіya, perevіriv, zavdannya species, vidati

____ pal lіtrіv

Pіdpis Manager ___

Vodіy pitched for Health Protection to upravlіnnya assumptions pіdpis _______

Stamp

Viїzd permitted, pіdpis mehanіka ___

Avtomobіl priynyav, pіdpis vodіya ____

Osoblivі vіdmіtki

spravno

When povernennі avtomobіl

by malfunction

Zdav vodіy ______

Priynyav mehanіk ___

POSLІDOVNІST VIKONANNYA ZAVDANNYA

Waybill in kіlkostі__sht. Zdav vodіy ____ Priynyav

Recipe dispetcher__

TAKSUVANNYA

A typical form of number 3

Zatverdzhena instructions to the Sovereign komіtetu Statistics of Ukraine od 17 Dire, 1998. Location number 74 seals (stamps) pіdpriєmstva

PODOROZHNІY SHEET SLUZHBOVOGO passenger AVTOMOBІLYA

number ______

"_" ________ Rock

Cody

Robot Mode vodіya _____________

Avtomobіl ________________

brand Reigning room, garage room

Vodіy _________________

prіzvische, іm'ya at batkovі; Room posvіdchennya vodіya

colon ______ ________ team

prіzvische, pіdpis

Posvіdchennya vodіya perevіriv,

Zavdannya having seen _______

Pіdpis Manager

Vodіy pitched for Health Protection to keruvannya assumptions

Lіkar __________

prіzvische, pіdpis

Viїzd permissions,

Mehanіk _________

prіzvische, pіdpis

Avtomobіl priynyav _____

pіdpis vodіya

Avtomobіl zdav _______

pіdpis vodіya

Avtomobіl priynyav _____

pіdpis mehanіka

Osoba, scho koristuvalasya avtomobіlem ____________

pіdpis, seal (stamp)

Osoblivі vіdmіtki ___________________

Accountant

pіdpis

Taksuvalnik

Pіdpis

Typical forms of TK-1

Zatverdzhena instructions to Mіntransu,

Mіnstatu Ukraine

od 29.12.95 №488 / 346

1 approx. - zamovniku

2 approx. - ATP

COUPON ZAMOVNIKA ________ № _____

Before Podorozhniy sheet number ________________

od "__" ________ 200_r.

Avtopіdpriєmstvo ___________________

naymenuvannya

Avtomobіl _____________________

Keep Brand. number

Prichep ______________________

Keep Brand. number

Zamovnik ______________________

naymenuvannya organіzatsії

prіzvische, іm'ya at batkovі, tenements vіdpovіdalnoї individuals

Pіdpis that stamp zayavnika

Pіdpis taksuvalnika

When transportuvannі Vantage Vlasnyi transport dostatno vipisati three primіrniki inventory transportnoї nakladnoї. Purshia primіrnik zalishaєtsya in vantazhovіdpravnika Yea i pіdstavoyu for writedowns of inventories. Other primіrnik vodіy zdaє vantazhooderzhuvachu - vіn Je pіdstavoyu opributkuvannya for TMC. Tretіy dodaєtsya to Podorozhniy sheet Yea i pіdstavoyu for oblіku transportnoї robots that narahuvannya zarobіtnoї pay vodієvі.

When perevezennі odnorіdnih vantazhіv od vantazhovіdpravnika per second that the very vіdstan dopuskaєtsya decorated odnієї inventory transportnoї nakladnoї the entire Vantage obsyag transported avtomobіlem for zmіnu. When tsomu decorated promіzhnih walker zdіysnyuєtsya s vidacheyu vіdpravnikom vodієvі avtomobіlya pass on skin okreme transported (a pass).

Transported vantazhnim avtomobіlem Vlasnyi speeches gromadyan on їh of order zdіysnyuєtsya for podorozhnіm sheet s Dodanim kvitantsіyami to pributkovogo kasovogo order about payment poslug.

Zgіdno s P (C) BO 9 "reserves" P i (C) BO 7 "Osnovnі zasobi" vitrati, pov'yazanі s transportuvannyam, vklyuchayutsya to vartostі TMC. Vіdpovіdno to tsієї normalized to non-negotiable pochatkovoї vartostі aktivіv (Arts. 10, 11, 12) i vartostі zapasіv (tures. 2nd class) for vklyuchayutsya vitrati transported to Georeferencing їh zberіgannya, vikoristannya. Krіm of mozhlivy varіant (on vibіr pіdpriєmstva) - transportnі vitrati oblіkovuyutsya on okremomu subrahunku, yaky vіdkrivaєtsya to subrahunkіv 2nd class, napriklad 20 rahunka, i spisuyutsya on pіdstavі, viznachenіy in dodatku to P (C) BO 9 "reserves" , yak freight zagotіvelnі vitrati. When rozdіlennі oblіku freight zagotіvelnih vitrat incurred in transportuvannі tovarіv, 28 vikoristovuєtsya rakhunok yak subrahunok 289.

Vantazhovіdpravnik _______________________ code

Hosting Project

Vantazhooderzhuvach code ________________________

Hosting Project

Paragraph _____ ______ navantazhennya item rozvantazhennya Route number

address address

Pereadresuvannya ____________ 1 ._________ Prichep

_____________________________ Gard. number

Hosting Project i address new vantazhooderzhuvacha keeps. number

pіdp. vіdpovіdalnoї individuals

2 ._________ Prichep

___________ Gard. number

Keep. number

in words

in words

Masoyu for Masoyu

gross, that ______ transported gross tons

in words

for

transported Vidanov

in words

zdav ___________

tenements, n., i., by b., pіdpis stamp

vodіy-ekspeditor

pіdpis

Vantage scoring

Priynyav vodіy-ekspeditor

n., i., by b. vodіya, pіdpis

Priynyav

tenements, n., i., by b.,

pіdpis stamp

pіdpis vantazhooderzhuvacha

VANTAZHNO-ROZVANTAZHUVALNІ OPERATSІЇ Transportnі Hotel

INSHI VІDOMOSTІ (zapovnyuєtsya avtopіdpriєmstvom)

Vіdmіtki about skladenі acti

Pіdpis taksuvalnika

* In quiet vipadkah, if in the Waybill in rozdіlі "Vіdomostі about Vantage" Absent mozhlivostі perelіchiti usі titles i characteristic vіdpuschenih inventory materіalnih tsіnnostey to inventory transportnoї nakladnoї trademark rozdіl yak yak povinnі prikladatisya nevіd'єmna Chastina spetsіalіzovanі form (consignment note that INSHI form), zatverdzhenі in the prescribed manner, for yakimi held spisuvannya inventory materіalnih tsіnnostey in vantazhovіdpravnika i opributkuvannya їh in vantazhooderzhuvacha, and is played with skladsky takozh, i promptly buhgaltersky Obl_k.

In Tsikh vipadkah columns 1, 2, 4, 5, 6 i 7 rozdіlu "Vіdomostі about Vantage" inventory transportnoї nakladnoї not zapovnyuyutsya. In vіlnih rows Count zapisuyutsya titles spetsіalіzovanih forms, number i dati їh vipiski.

Perevіzniki in protsesі ekspluatatsії avtomobіlіv scho perebuvayut on їhnomu balansі bear vitrati, SSMSC vklyuchayut:

• Basic i dodatkovu zarobіtnu fee;

• vіdrahuvannya on sotsіalne strahuvannya i obov'yazkovі vіdrahuvannya to pozabyudzhetnih fondіv od Foundation paid pratsі;

• vitrati at MMP for vstanovlenimi standards;

• vitrati that INSHI ekspluatatsіynі vitrati;

• reserve scho narahovuєtsya to instal lment i repair avtomobіlnih tires;

• vitrati to repair i tehnіchne obslugovuvannya machines;

• vitrati on tehnіchny avtomobіlіv Look around;

• instal lment zasobіv the agriculture;

• vitrati on sluzhbovі vіdryadzhennya vodіїv at perevezennі vantazhіv.