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Buhgaltersky Obl_k - Sopko VV

B.4.2.3.2. Obl_k costs pridbannya tovarіv

PRODUCTS, SSMSC kuplenі s metoyu resale yak reserves torgovoї dіyalnostі, toil at the time of sale sobіvartіst mother, yak vklyuchaє takі Elements:

1) kupіvelna Cena (Cena pridbannya);

2) the cost of transportuvannya;

3) The costs of that navantazhennya rozvantazhennya at transportuvannі od Georeferencing Georeferencing kupіvlі to sell;

4) the bag podatkіv, scho not vіdshkodovuyutsya (kompensuyutsya) podatkovih bodies;

5) vvіzne Mito.

Oskіlki okrіm kupіvelnoї tsіni Rasht elementіv in okremih vipadkah not shaping can Buti іdentifіkovanі s specific products їh dotsіlno oblіkuvati yak "Zagalnі freight zagotіvelnі costs" that if the sale viznachati chastku Tsikh costs SSMSC pripadayut on vartіst Prodan tovarіv (analogіchno chastki virobnichih zapasіv), for chogo perіodichno (mіsyats, quarter) potrіbno skladati vіdpovіdny rozrahunok.

Zagalnu pobudovu buhgalterskogo fіnansovogo oblіku on pridbannya tovarіv costs have optovіy torgіvlі imposed in Fig. B.4.22.

Fig. B.4.22. Zagalna pobudova oblіku on pridbannya tovarіv costs optovіy torgіvlі

Carrying іnterpretatsіya pobudovi oblіku hovering in Fig. B.4.23.

Fig. B.4.23. Carrying іnterpretatsіya pobudovi oblіku pridbannya tovarіv in optovіy torgіvlі

Deyakі osoblivostі Got pobudova buhgalterskogo fіnansovogo oblіku costs pridbannya tovarіv in rozdrіbnіy torgіvlі. In rozdrіbnіy torgіvlі vіdsutnіy poob'єktny (іndivіdualny) Obl_k zapasіv she did not Got analіtichnogo oblіku of titles, types, gatunkami toscho. When nadhodzhennya goods reєstruєtsya in spetsіalnomu zhurnalі nadhodzhennya de oblіku vidіleno for three stovpchiki:

1. kupіvelna Cena;
2. natsіnka;
3. Sale Rate (rozdrіbna Cena).

Danі Tsikh stovpchikіv vikoristovuyutsya for vіdobrazhennya in buhgalterskomu oblіku zagalnoї vartostі nadhodzhennya tovarіv for kupіvelnimi tsіnami, oblіku natsіnok that oblіku vartostі tovarіv for rozdrіbnimi tsіnami (tsіnami sale / realіzatsії).

Zagalna pobudova buhgalterskogo fіnansovogo oblіku on pridbannya tovarіv costs have rozdrіbnіy torgіvlі imposed in Fig. B.4.24.

Fig. B.4.24. Zagalna pobudova oblіku on pridbannya tovarіv costs rozdrіbnіy torgіvlі

Carrying іnterpretatsіya pobudovi oblіku hovering in Fig. B.4.25.

Fig. B.4.25. Carrying іnterpretatsіya pobudovi oblіku pridbannya tovarіv in rozdrіbnіy torgіvlі