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Buhgaltersky Obl_k - Sopko VV

B.4.2.3.5. Obl_k trademark vtrat

Tovarnі vtrati mozhlivі pid hour transportuvannya, priymannya, zberіgannya i vіdpusku tovarіv. Їh podіlyayut on normovanі i nenormovanі. Before normovanih nalezhat prirodnі vtrati and takozh vtrati od i fight scrap tovarіv furrows in the established norms. Nenormovanі vtrati - tse nestachі that INSHI vtrati tovarіv Ponad ustanovlenі norms.

Normie natural boundary vtrat Yea i zastosovuyutsya deprivation in addition razі, if pid hour priymannya tovarіv abo іnventarizatsії viyavitsya їh nestacha. Yakscho nestachі Absent, normalized vtrat not zastosovuyutsya.

Prirodnі vtrati vіdobrazhayutsya in rіznomu fallow od addition, if viyavlena nestacha tovarіv - pid hour їh priymannya abo іnventarizatsії on skladі.

Nestacha tovarіv, viyavlena pid hour priymannya Vantage od zalіznichnoї stantsії (pristanі) oformlyuєtsya komertsіynim act on pіdstavі yakogo robitsya records:

Debit rahunka "goods" - by vartіst tovarіv, SSMSC factuality nadіyshli

Debit rahunka "dіyalnostі costs" - for the amount of nestachі tovarіv furrows in the rules of natural vtrat

Debit rahunka "Rozrahunki for pretenzіyami" - for the amount of nestachі Ponad normalized vtrat, yak pіdlyagaє styagnennyu s transportnoї organіzatsії abo postachalnika

Debit rahunka "Rozrahunki s vіdshkoduvannya materіalnogo zbitku" - for the amount of nestachі Ponad normalized i psuvannya tovarіv s blame Posadov osіb torgovelnogo pіdpriєmstva (ekspedito- rіv toscho)

Credit rahunka "Rozrahunki s postachalnikami pіdryadchikami i" - for the amount of up to priynyatih Splat rozrahunkovih dokumentіv postachalnika.

Nestacha tovarіv, viyavlena pid hour іnventarizatsії at wholesale stores, in furrows standards Natural vtrat vіdnositsya up costs. Cons for rіvnomіrnogo vіdobrazhennya in vitratah normovanih vtrat schomіsyatsya Mauger stvoryuvatisya reserve for prirodnі vtrati in rozmіrі planned. Stvorennya reserve vіdobrazhaєtsya records:

Debit rahunka "Cost dіyalnostі"

Credit rahunka "Zabezpechennya maybutnіh vitrat i platezhіv".

Factuality viyavlena in rezultatі іnventarizatsії nestacha in the furrows of the rules of natural vtrat spisuєtsya reserve for rakhunok records:

Debit rahunka "Zabezpechennya maybutnіh vitrat i platezhіv" - on kupіvelnu vartіst tovarіv

Debit rahunka "Trading natsіnka" - for the amount of torgovelnoї znizhki (natsіnki)

Credit rahunka "goods" - by vartіst tovarіv for sellin tsіnami.

Pіslya kozhnoї іnventarizatsії rakhunok "Zabezpechennya maybutnіh vitrat platezhіv i" in furrows of the allowance for prirodnі vtrati Got zakrivatisya: zayva narahovana scrip reserve stornuєtsya and nedostatnya - donarahovuєtsya s vіdnesennyam expensed komertsіynoї dіyalnostі.

Nestachі tovarіv Ponad normalized natural vtrat vіdnosyatsya on vinnih Posadov osіb, and razі, if specific vinuvattsіv vstanoviti not possible, spisuyutsya.

Before zatverdzhennya kerіvnikom act about the result іnventarizatsії robitsya records:

Debit rahunka "Nestachі i od vtrati psuvannya tsіnnostey" - on kupіvelnu vartіst nedostayuchih tovarіv (corrupt Cena - for vіdkidannyam torgovelnih natsіnok znizhok i)

Debit rahunka "Torgovelna natsіnka" - for the amount of torgovelnih natsіnok i znizhok on tsі Flea

Credit rahunka "goods" - by vartіst tovarіv for sellin tsіnami.

Pіslya zatverdzhennya kerіvnikom act nestachі tovarіv for tsіnami spisuyut on vinnih osіb records:

Debit rahunka "Rozrahunki s vіdshkoduvannya materіalnih zbitkіv"

Credit rahunka "Nestachі i od vtrati psuvannya tsіnnostey".

Rozmіr zapodіyanih torgovelnomu pіdpriєmstvu zbitkіv scho pіdlyagayut vіdshkoduvannyu materіalno vіdpovіdalnimi special, viznachaєtsya zgіdno s zakonodavchimi acts.