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Buhgaltersky Obl_k - Sopko VV

B.4.2.3.6. Methods viznachennya sobіvartostі Prodan tovarіv

Yak Bulo viznacheno in rozdіlі B.3.6, Obl_k trademark zapasіv lead the EYAD pokaznikami:

Purshia - kіlkіsno-vartіsny Obl_k nayavnostі that Ruhu tovarіv for kupіvelnimi tsіnami for cutaneous titles, view, type, gatunkom.

Others - zagalnі zagotіvelnі freight costs SSMSC oblіkuyutsya the entire masu trademark zapasіv (abo for okremimi GROUP).

Perіodichno once on Year (abo quarter chi mіsyats) held viznachennya vartostі Prodan tovarіv for tsіnami pridbannya. Methods viznachennya vartostі Prodan tovarіv obiraєtsya pіdpriєmstvom in zalezhnostі od minds. Such methods Mauger Buti: method serednozvazhenoї vartostі method FІFO, abo method LІFO toscho. Methodology viznachennya vartostі tovarіv of method names in Bulo rozglyanuto rozdіlі B.3.6, that there is not induced.

Ale for viznachennya faktichnoї vartostі Prodan tovarіv to sumi їh vartostі for tsіnami kupіvlі potrіbno Add your slit Chastain zagalnih zagotіvelnih freight costs SSMSC nalezhat to vartostі tovarіv Prodan. For tsogo potrіbno sklasti spetsіalny rozrahunok.

Rozglyanemo technique such rozrahunku.

Methods viznachennya sumi on pridbannyu tovarіv, SSMSC potrіbno spisati dіyalnostі on the results.

Costs oblіkovanі on debetі rahunka "Zagalnі freight zagotіvelnі Costs pridbannyu tovarіv" perіodichno (at times Year, Quarter, schomіsyatsya) spisuyutsya on the results dіyalnostі torgovelnih of companies. When tsomu naprikіntsі skin zvіtnogo mі- syatsya іz zagalnoї sumi costs viokremlyuyut the їh Chastain, yak vіdnositsya to zalishku nerealіzovanih tovarіv i to tovarіv realіzovanih. Neobhіdnіst such rozmezhuvannya zumovlena EYAD reasons:

zalishki tovarіv in balansі toil Buti pokazanі for factuality sobіvartіstyu pridbannya (yak skladaєtsya іz kupіvelnoї tsіni that vitrat їh dostavlyannya s);

Got Booty viznacheny fіnansovy result od realіzatsії tovarіv, yaky viyavlyayut, porіvnyuyuchi realіzovanі torgovelnі znizhki that natsіnki for vzhe prodanі goods (vіdkidannya MPE) s tієyu Chastain costs yak pov`yazana s їh realіzatsієyu, sales.

Viyavlena in rezultatі rozmezhuvannya scrip costs yak vіdnositsya to realіzovanih in zvіtnomu mіsyatsі tovarіv, spisuєtsya records:

Debit rahunka "Sobіvartіst realіzovanih tovarіv"

Credit rahunka "Zagalnі, freight costs for zagotіvelnі pridbannya tovarіv".

Pіslya tsogo debit balance on rahunka pridbannyu tovarіv pokazuє scrip costs SSMSC vіdnosyatsya to zalishku nerealіzovanih on kіnets mіsyatsya tovarіv (vklyuchayuchi vіdvantazhenі).

For rozmezhuvannya costs mіzh realіzovanimi goods i trademark zalishkami zdіysnyuєtsya schomіsyachny rozrahunok ZTZZ on zalishok tovarіv.

Zagalnі freight costs for zagotіvelnі zalishok tovarіv obchislyuyut serednіm percentage of the agriculture vitrat іz tovarіv imported from zvіtnomu perіodі. For obchislennya serednogo percent of costs up to vitrachan іz imported tovarіv on the cob mіsyatsya dodayut costs for mіsyats; obsession scrip pomnozhuyut 100 i dіlyat on vartіst realіzovanih tovarіv (for sellin tsіnami) i zalishok nerealіzovanih on kіnets mіsyatsya tovarіv (vklyuchayuchi vіdvantazhenі, ale slit not oplachenі, Yakscho zastosovuyut kasovy method).

For obchislennya sumi costs zalishok tovarіv vartіst zalishku tovarіv for sellin tsіnami pomnozhuyut on serednіy percentage vitrat i dіlyat 100. Shlyakhov vіdnіmannya іz vsієї sumi vitrat obіgu for mіsyats sum vitrat, SSMSC vіdnosyatsya to zalishku tovarіv, viznachayut vitrat scrip, yak vіdnositsya to tovarіv realіzovanih (Table. B.4.1).

table B.4.1

Rozrahunok rozpodіlu zagalnih zagotіvelnih costs mіzh zalishkom nerealіzovanih tovarіv i realіzovanimi goods, tis.grn.

Serednіy percentage zagalnih freight costs zagotіvelnih іz imported tovarіv becoming:

.

Suma zagalnih freight zagotіvelnih vitrat, yak vіdnositsya:

• to zalishku nerealіzovanih on kіnets mіsyatsya tovarіv

yew. USD .;

2) to tovarіv realіzovanih (Prodan)

6000 - 960 = 5040 tis. UAH.

Suma zagotіvelnih costs yak vіdnositsya to zalishku neprodanih nerealіzovanih on kіnets mіsyatsya tovarіv, zalishaєtsya yak overdrawn rahunka "Zagalnі zagotіvelnі freight costs", when i skladannі vіdobrazhaєtsya balance of the asset. Tsim zabezpechuєtsya mozhlivіst viznachennya faktichnoї sobіvartostі pridbannya zalishku tovarіv, yak skladaєtsya іz kupіvelnoї tsіni that s cost s їh dostavlyannya (pridbannya).

Suma vitrat, yak vіdnositsya to tovarіv realіzovanih, yak already zaznachalosya, spisuєtsya s loan rahunka ZTZZ debited rahunka "Sobіvartіst Prodan tovarіv".

Analogіchno viznachaєtsya scrip vitrat on pridbannya, yak vіdnositsya to zalishku tovarіv in optovіy torgіvlі, s tієyu deprivation rіznitseyu, scho at oblіku realіzatsії tovarіv in mіru їh Splat s metoyu right vіdobrazhennya in results їh gospodarskoї dіyal-nostі vitrat, SSMSC vіdnosyatsya to vіdvantazhenih, ale not Sponsored tovarіv at skladannі rozrahunku vitrat on zalishok tovarіv taken from rozrahunok zalishok vіdvantazhenih tovarіv.

Otzhe at viznachennі faktichnoї sobіvartostі pridbannya zalishki tovarіv viklyuchayut іz їh vartostі for sellin tsіnami, zmenshenu on the bag torgovelnih znizhok natsіnok i, i dodayut to zdobutoї sumi vitrati on zalishok tovarіv.

Zagalna scheme pobudovi oblіku komertsіynoї dіyalnostі hovering in Fig. B.4.27.

Fig. B.4.27. Zagalna pobudova oblіku costs komertsіynoї dіyalnostі