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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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