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Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB
5.5. Obl_k іnshih operatsіy in torgіvlі
Obl_k tari. Tara bagatorazovogo vikoristannya vvazhaєtsya turning, if with such a її viznacheno in dogovorі to supply produktsії abo purchase-sale of goods that have razі dotrimannya strokіv i minds її Povernennya postachalnikovі chi prodavtsevі.
For deyakі Vidi povorotnoї tari, scho s postavlyaєtsya produktsієyu abo commodity postachalnik vimagaє od pokuptsya outpost perevazhno in penny virazhennі, yak povertaє Yomou pіslya otrimannya pustoї tari. Such containers nazivaєtsya Zastavna.
Bіlshіst of companies, zdіysnyuyuchi operatsії s sale tovarіv in zastavnіy tarі, koristuyutsya the scheme of їh vіdvantazhennya on the minds poperednoї payment. Before vartostі pridbanoї partії product vklyuchaєtsya Zastavna Cena Taree, Taree and vartіst scho povertaєtsya postachalnikovі, vіdnіmaєtsya od vartostі nastupnoї partії posed tovarіv. When tsomu postachalnik vimagaє od svoїh postіynih pokuptsіv, dwellers Quantity povernenoї tari tari dorіvnyuvala kіlkostі pid partієyu by a new product.
Butt. Pіdpriєmstvo-postachalnik. Wholesale pіdpriєmstvo otrimalo peredoplatu od pokuptsya in sumі 18000 UAH i zdіysnilo supply the product purchased EYAD odnakovimi partіyami. Goods in vіdvantazhuvavsya povorotnіy zastavnіy tarі - 1000 yaschikіv pid cutaneous partієyu product. Suma Zastava - 4000 UAH for 1000 yaschikіv. Tara pid by another partієyu product pokupets turning іz zapіznennyam for scho Splat fine rozmіrі at 500 UAH.
Buhgalterskі record in pіdpriєmstva seller filed Table. 5.29.
Table 5.29 Buhgalterskі record in pіdpriєmstva-seller
№ p / p | Zmіst operatsії | Korespondentsіya rahunkіv | Amount, UAH. | |
Dt | KT | |||
1 | 2 | 3 | 4 | 5 |
1 | Otrimano peredoplatu od pokuptsya for the goods | 311 | 681 | 18000 |
2 | Vіdobrazheno zobov'yazannya s MPE in sumі peredoplati (18,000: 6) | 643 | 641 | 3000 |
Zakіnchennya Table. 5.29
1 | 2 | 3 | 4 | 5 |
3 | Otrimano outpost for containers (1000 pcs. Yaschikіv) on the production rakhunok | 311 | 685 | 4000 |
4 | Suma vzyatoї Zastava vіdobrazheno on pozabalansovomu rahunku | 06 | - | 4000 |
5 | Vіdvantazheno pokuptsyu Perche partіyu product | 361 | 702 | 9000 |
6 | Vіdobrazheno podatkovі zobov'yazannya s MPE in vartostі vіdvantazhenogo product (9000: 6) | 702 | 643 | 1500 |
7 | Retired sobіvartіst pershoї partії vіdvantazhenogo product | 902 | 281 | 5000 |
8 | Vіdobrazheno vartіst zastavnoї tari - yaschikіv, sent messages pokuptsevі in yakih vіdvantazheno Perche partіyu product * | 2842 | 2841 | 4000 |
9 | Closed-rozrahunki for advances for the amount of product postavlenoї partії | 681 | 361 | 9000 |
10 | Vіdvantazheno pokuptsevі other product partіyu | 361 | 702 | 9000 |
eleven | Vіdobrazheno podatkovі zobov'yazannya s MPE in vartostі goods delivered (9000: 6) | 702 | 643 | 1500 |
12 | Vіdobrazheno vartіst zastavnoї tari - yaschikіv, sent messages pokuptsevі in yakih vіdvantazheno other product partіyu | 2842 | 2841 | 4000 |
13 | Closed-rozrahunki for advances for the amount of product postavlenoї partії | 681 | 361 | 9000 |
14 | Turned Zastavna container s pershoї partії (1000 pcs. Yaschikіv) | 2841 | 2842 | 4000 |
15 | Retired sobіvartіst Druha partії vіdvantazhenogo product | 902 | 281 | 5200 |
16 | Turned іz zapіznennyam Zastavna containers (1000 pcs. Yaschikіv) in yakіy Bulo vіdvantazheno other product partіyu | 2841 | 2842 | 4000 |
17 | Otrimano fine od pokuptsya stitched for Povernennya tari | 311 | 715 | 500 |
18 | Turned pokuptsevі the bag to force | 685 | 311 | 4000 |
19 | Retired іz pozabalansovogo oblіku the bag to force povernutoї | 06 | 4000 |
Pokupets Danian view tari vrahovuє on pozabalansovomu rahunku 02 "assets on vіdpovіdalnomu zberіgannі" subrahunok 023 "Materіalnі tsіnnostі on vіdpovіdalnomu zberіgannі". Zdіysnyuyuchi podatkovih Obl_k, slіd pam'yatati, scho at peredachі povorotnoї (zastavnoї) pokuptsyu odnochasno tari s item right not to pass on vlasnostі neї. Tom Taku transmission nemozhlivo klasifіkuvati yak sales tovarіv (zgіdno іz p.1.31 Law about Prybutok). Otzhe have podatkovih oblіku on vartіst takoї tari from the seller does not zbіlshuyutsya valovі revenues, while pokuptsya - valovі vitrati. Vіdpovіdno to vimog in rozdіl III podatkovoї nakladnoї making danі schodo povorotnoї (zastavnoї) tari. When tsomu її vartіst viznachaєtsya in kontraktі yak swinging (Zastavna) i do not have a base vklyuchaєtsya opodatkuvannya for MPE (item 4.6 of the Law about MPE), and in pokazuєtsya grafі 11 zagalna yak scrip penny koshtіv scho pіdlyagayut splatі.
Over the minds torn down strokіv Povernennya tari, viznachenih Regulation number 15 i contract vartіst takoї tari protyagom line pozovnoї davnostі vklyuchaєtsya in opodatkuvannya base for MPE pokuptsya zgіdno іz p. 4.6 Law about VAT. Rights podatkovih loan from such vipadku Absent (Aje at podatkovіy nakladnіy packaging Yea i not turning up vklyuchaєtsya bazi opodatkuvannya MPE).
Rozglyanemo vіdobrazhennya operatsії s otrimannya product (produktsії) in povorotnіy (zastavnіy) tarі in buhgalterskomu oblіku pokuptsya, vikoristovuyuchi pochatkovі danі poperednogo butt.
For torn down strokіv Povernennya tari postachalnik Mauger styagati s pokuptsya penalty (fine) (napriklad a percentage to vartostі nepovernutoї tari per day of skin stitched), scho Got zaznachatisya in dogovorі.
Pіdpriєmstvo-virobnik produktsії zdіysnyuє її zataryuvannya Vlasnyi forces for chogo kupuє containers at pіdpriєmstva virobnika-tari, tobto given to move containers from the seller to vlasnіst od pokuptsya. So rank, od zdіysnennya danoї operatsії in virobnika produktsії zbіlshuyutsya valovі vitrati that podatkovih credit.
Dali containers at viglyadі povorotnoї pid produktsієyu postachaєtsya wholesalers pіdpriєmstvu. On tsomu etapі Ruhu tari valovі income (vitrati) i podatkovih zobov'yazannya (credit) vzhe not zbіlshuyutsya ni have її postachalnika, ni have її oderzhuvacha. Analogіchne vіdbuvaєtsya i pid hour peredachі tari yak povorotnoї od wholesaler to rozdrіbnogo shopping pіdpriєmstva, if not to move to the right vlasnostі Taku container.
So rank, you can zrobiti visnovok about those scho de perebuvala not for swinging packaging її vartіst vplivatime on prirіst (zbitok) TMC tіlki in її vlasnika, tobto in virobnika produktsії.
Rozglyanemo numeric butt, yaky іlyustruє situatsіyu, vische description (Table. 5.30, 5.31).
table 5.30
Obl_k tari in buhgalterskih Recordings
№ p / p | Zmіst operatsії | Korespondentsіya rahunkіv | Amount, UAH. | |
Dt | KT | |||
1 | 2 | 3 | 4 | 5 |
1 | Pererahovano peredoplatu postachalnikovі for the goods | 371 | 311 | 18000 |
2 | Vіdobrazheno podatkovih loan s MPE in sumі peredoplati | 641 | 644 | 3000 |
3 | Pererahovano outpost for containers - 1000 pieces. yaschikіv | 377 | 311 | 4000 |
4 | Opributkovano Perche partіyu product | 281 | 631 | 7500 |
5 | Zarahovano scrip podatkovih loan for Perche partієyu product | 644 | 631 | 1500 |
6 | Boxes yak Zastavna container priynyato zberіgannya on vіdpovіdalne - 1000 pieces. | 023 | - | 4000 |
7 | Closed-rozrahunki for peredoplatoyu on vartіst pershoї partії product | 631 | 371 | 9000 |
8 | Opributkovano other product partіyu | 281 | 631 | 7500 |
9 | Zarahovano scrip podatkovih loan after another partієyu | 644 | 631 | 1500 |
10 | Zastavna container priynyato zberіgannya on vіdpovіdalne - 1000 pieces. | 023 | - | 4000 |
eleven | Turned Zastavna containers for Perche partієyu | - | 023 | 4000 |
12 | Turned іz zapіznennyam container after another partієyu | - | 023 | 4000 |
Zakіnchennya Table. 5.29
1 | 2 | 3 | 4 | 5 |
13 | Narahovano MPE on vartіst povernutoї s stitched tari (Sec. 4.6 Law about MPE) (4,000 x 20%) | 84 949 | 641 84 | 800 800 |
14 | Pererahovano postachalnikovі penalty stitched | 84 948 | 311 84 | 500 500 |
15 | Otrimano od postachalnika turning outpost | 311 | 377 | 4000 |
16 | Closed-rozrahunki for peredoplatoyu | 631 | 371 | 9000 |
table 5.31 Obl_k nepovorotnoї tari in buhgalterskih Recordings | ||||
№ p / p | Zmіst operatsії | Korespondentsіya rahunkіv | Amount, UAH. | |
Dt | KT | |||
1 | 2 | 3 | 4 | 5 |
1 | Opributkovano plyashki, pridbanі in postachalnika (60,000 x 0.15) | 2041 | 631 | 9000 |
2 | Vіdobrazheno scrip podatkovih loan from vartostі plyashok (9000 x 20%) | 641 | 631 | 1800 |
3 | Paid postachalnikovі vartіst otrimanih plyashok | 631 | 311 | 10800 |
4 | Opributkovano boxes pridbanі in pіdpriєmstva-virobnika (3000 x 4) | 2041 | 631 | 12000 |
5 | Vіdobrazheno scrip podatkovih loan from vartostі yaschikіv (12,000 x 20%) | 641 | 631 | 2400 |
6 | Paid-pіdpriєmstvu virobniku vartіst otrimanih yaschikіv | 631 | 311 | 14400 |
7 | Opributkovano Ready produktsіyu (lemonade) at the warehouse | 26 | 23 | 100000 |
8 | Otrimano peredoplatu od pokuptsya for produktsіyu (lemonade at plyashtsі) | 311 | 681 | 30000 |
9 | Otrimano outpost for packaging - crates | 311 | 685 | 4000 |
10 | Vrahovano pozabalansovomu rahunku on the bag to force otrimanoї | 06 | 4000 |
Zakіnchennya Table. 5.31
1 | 2 | 3 | 4 | 5 |
eleven | Vіdobrazheno zobov'yazannya s MPE іz sumi peredoplati (30,000: 6) | 643 | 641 | 5000 |
12 | Vіdvantazheno pokuptsevі peredoplachenu produktsіyu (lemonade at plyashkah) on value: lemonade | 361 | 701 | 26400 |
plyashok | 361 | 702 | 3600 | |
13 | Zarahovano zobov'yazannya s MPE, vihodyachi іz vartostі: lemonade | 701 | 643 | 4400 |
plyashok | 361 | 702 | 3600 | |
14 | Vіdobrazheno vartіst plyashki, prodanoї pokuptsevі yak goods | 281 | 2041 | 3000 |
15 | Vіdobrazheno vartіst zastavnoї tari - yaschikіv have yakih vіdvantazheno produktsіyu | 2042 | 2041 | 4000 |
16 | Retired sobіvartіst realіzovanoї produktsії | 901 | 26 | 10000 |
17 | Retired sobіvartіst realіzovanoї plyashki | 902 | 281 | 3000 |
18 | Closed-rozrahunki for peredoplatoyu | 681 | 361 | 30000 |
19 | Otrimano od pokuptsya boxes | 2041 | 2042 | 4000 |
20 | Turned pokuptsevі the bag to force | 685 | 311 | 4000 |
21 | Written off the bag to force otrimanoї іz pozabalansovogo rahunka | - | 06 | 4000 |
Butt. Pіdpriєmstvo-virobnik produktsії. Pіdpriєmstvo-virobnik nonalcoholic napoїv s metoyu zataryuvannya vlasnoї produktsії pridbalo:
• Sklyanov container - plyashki 60 tis. PC. tsіnoyu for 0.15 UAH per 1 pc. (VAT excluded);
• Plastic containers - boxes 3 yew. PC. tsіnoyu of 4.0 UAH per
1 PC. (VAT excluded).
Ready produktsіyu sold for the amount of 30 tis. UAH (in addition chislі MPE) at tsomu for Terms of delivery plyashka Je orbital taroyu, Prodan for tsіnoyu pridbannya and boxes - turning Zastavna. Suma will force becomes 4000 UAH. Sobіvartіst realіzovanoї produktsії - 10 tis. UAH realіzovanih plyashok - 3 yew. USD.
Obl_k tovarіv in credit (rozstrochku). Procedure oblіku sale tovarіv in credit reglamentuєtsya document "torgіvlі rules on credit", zatverdzhenі Holds KM od Ukraine 01.07.98 number 997 (іz zmіnami).
Realіzatsіya tovarіv in credit zdіysnyuєtsya fіzichnim ladies, SSMSC toil postіyny dohіd i postіyno prozhivayut the population punktі de znahoditsya gospodarsky sub'єkt scho zdіysnyuє realіzatsіyu tovarіv in credit. Fіzichnі individuals mozhut pridbati goods from rozstrochku for mіstsem of residing at abo navchannya predstavlennі such dokumentіv: passports, dovіdki s Georeferencing robots (navchannya).
Committing to rozporyadzhennya pokuptsya tovarіv scho pridbanі in rozstrochku, zdіysnyuєtsya at splatі Perche vnesku in rozmіrі not less then 25% їh vartostі and tovarіv tsіnoyu Ponad 50 neopodatkovuvanih mіnіmumіv dohodіv gromadyan - not less then 50%. Termіni Splat Rasht vartostі tovarіv set in furrows od 6 to 12 months at, tovarіv, vartіst yakih perevischuє 50 n. .. Ppm city - od 6 to 24 months at; when the agriculture realіzatsії zasobіv - od 6 to 60 months at.
Nadany loan is not responsible perevischuvati 3 mіsyachnogo zarobіtku (stipendії, pensії) pokuptsya in vipadku realіzatsії tovarіv in rozstrochku payment lines per 6 months at; 6 mіsyachnogo - іz rozstrochkoyu payment for 12 months at; 12 mіsyachnogo - іz rozstrochkoyu payment 24 mіsyatsі. Tsі obmezhennya not rozpovsyudzhuyutsya on torgіvlyu transport zasobami (tab. 5.32).
When realіzatsії tovarіv in credit їh corrupt vartіst povnіstyu vklyuchaєtsya in obsyag rozdrіbnogo tovaroobіgu for datoyu factuality vіdpusku tovarіv pokuptsevі. Tom's whole vartіst realіzovanogo goods on credit roblyat records:
Dt 30 "Casa" - for the amount of payment Pochatkova gotіvkoyu;
Dt 36 "s Rozrahunki pokuptsyami zamovnikami i" - for the amount of the loan submission;
KT 702 "Dohіd od realіzatsії tovarіv" - on Povny vartіst tovarіv.
Realіzovanі of goods venality tsіnami spisuyutsya Carrying Dt 902 "Sobіvartіst realіzovanih tovarіv" i m K-282 "Items to torgіvlі".
table 5.32
№ p / p | Vartіst tovarіv scho realіzuyutsya in rozstrochku | Suma Perche vnesku | Termіn loan mіs. | loan amount not guilty perevischuvati |
1 | Vartіstyu 50 neopodatkovuvanih mіnіmumіv dohodіv gromadyan | not less then 25% vartostі tovarіv | 6 | 3 mіsyachnoї zarobіtnoї pay |
12 | 6 mіsyachnoї zarobіtnoї pay | |||
2 | Vartіstyu Ponad 50 neopodatkovuvanih mіnіmumіv dohodіv gromadyan | not less then 50% vartostі tovarіv | 6 | 3 mіsyachnoї zarobіtnoї pay |
12 | 6 mіsyachnoї zarobіtnoї pay | |||
24 | 12 mіsyachnoї zarobіtnoї pay | |||
3 | Transportnі zasobi | not less then 25% of the transport vartostі zasobu | od 6 to 60 | obmezhennya not peredbachenі |
Vіdsotki scho nalezhat to splat, vіdnosyat to dohodіv maybutnіh perіodіv:
Dt 36 "s Rozrahunki pokuptsyami zamovnikami i"; KT 69 "Income maybutnіh perіodіv".
Vіdsotki for credit rozrahovuyutsya іz zastosuvannyam mіsyachnogo rozmіru vіdsotkіv od factual loan.
Butt. For contract kupіvlі-sale tovarіv in rozstrochku trading pіdpriєmstvom realіzovano goods fіzichnіy osobі for sellin vartіstyu 4800 UAH rozstrochkoyu s payment for 6 months at 72% pid rіchnih (6% mіsyachnih). Pochatkova vnesok 2400 UAH.
In mіru nadanogo repayment loan for sumi, vnesenі pokuptsyami, zmenshuyut debіtorsku zaborgovanіst:
Dt 30 "Casa";
KT 36 's Rozrahunki pokuptsyami i zamovnikami ". Odnochasno conductive recording at zarahuvannya dohodіv: Dt 69 "Income maybutnіh perіodіv"; KT 702 "Income od realіzatsії tovarіv".
Minds nadannya loan
table 5.33
Rozrahunok vіdsotkіv i platezhіv representations of credit
Mіsyats | Mіsyachna scrip repayments loan UAH. | factual scrip loan UAH. | Protsentіv amount of credit from mіsyats | Amount payment, UAH. |
1 | 400 | 2400 | 2400 6 x 100 = 144 | 544 |
2 | 400 | 2000 | 2000 × 6 100 = 120 | 520 |
3 | 400 | 1600 | 1600 6 x 100 = 96 | 496 |
4 | 400 | 1200 | 1200 6 x 100 = 72 | 472 |
5 | 400 | 800 | 800 6 x 100 = 48 | 448 |
6 | 400 | 400 | 400 6 x 100 = 24 | 424 |
at once | 2400 | 0 | 504 | 2904 |
table 5.34
Osnovnі carrying out, at scho zastosovuyutsya realіzatsії tovarіv in rozstrochku
№ p / p | Zmіst operatsії | Korespondentsіya rahunkіv | Amount, UAH. | |
Dt | KT | |||
1 | Vіdobrazheno realіzatsіyu tovarіv in credit: splacheno at Kasu | thirty | 702 | 2400 |
submitted loan | 36 | 702 | 2400 | |
narahovano vіdsotki | 36 | 69 | 504 | |
2 | Narahovana scrip MPE (4800 x 20%: 100) | 702 | 641 | 960 |
3 | Retired realіzovany goods | 902 | 282 | 4800 |
4 | Written off by the bag torgovoї natsіnki "Red Reversal" | 902 | 285 | 800 |
5 | Opributkovano in Kasu schomіsyachnі platezhі for the loan is the sumi for goods Prodan (pomіsyachno) | thirty | 36 | 2904 |
6 | Zarahovano in income sumi ranіshe narahovanih vіdsotkіv | 69 | 702 | 504 |
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