Mtsogolo msonkho udindo - ndi chiyani ichi?

Malamulo malinga ndi zimene mlandu ndalama ndi ndalama zolinga msonkho ndi kukonzekera statement a chuma, ndi chiwerengero kusiyana. Pa nkhani imeneyi, ya ndalama anazindikira zikalata zina sizigwirizana ndi anthu ena. Choncho, ndi malipoti kapangidwe Kuvuta zambiri uka.

PBU 18/02

Makonzedwe amenewa wakhala anayambitsa kusonyeza kusiyana kwa ndalama ya malipoti msonkho. PBU asiyanika magawo kwa okhazikika ndi osakhalitsa. Zoyambazo monga ndalama zopeza /, zomwe zikugwirizananso ndi mlandu, koma n'komwe mu m'munsi msonkho. Iwo akhoza n'komwe akamaona chomaliza, koma simungathe atathana mu zolembedwa mlandu. Provisionally anatchula ndalama / ndalama, omwe amaoneka mu nkhani za nthawi yomweyo ndi zolinga za misonkho atengedwa mu osiyana nthawi imeneyi. Chifukwa pakutchulidwa cha kusiyana pali mtsogolo msonkho udindo. PBU ichinso imapereka dongosolo linalake kuwalitsa amachotsera ku phindu. The makonzedwe ndalama / ndalama ndi wofanana ndi mankhwala a mlingo wa malipiro kulinganiziratu ndi kulongosola phindu. Pa kusintha kwa chizindikiro ichi bwanji mtsogolo msonkho chuma ndi ngongole mtsogolo msonkho, komanso kusiyana okhazikika. chifukwa The anatsimikiza kuchuluka kwa zimene zimaonekera m'chikalata cha.

terminology

Mtsogolo msonkho udindo - ndi mbali ya zopereka bajeti, lomwe nthawi yotsatira ayenera kutsogolera ndi kuwonjezeka mu kuchuluka kwa malipiro. Pakuti kufupika, kuchita chidule ZIMENEZI. Mtsogolo msonkho udindo - ichi ndi kusiyana zosakhalitsa akuwuka pamene kulowa mawu ndalama kwa misonkho kuposa m'chikalata cha. Chilinganizo ntchito kudziwa index:

IT = mlingo wa amachotsera kwa phindu la kusiyana nthawi.

ngongole msonkho mtsogolo: Nkhani

The ma akawunti kupereka nkhani yapadera imene izo zimanyezimiritsa. Iwo cq. 77. mtsogolo ngongole msonkho pa muyezo asonyezedwa pa p. 1420. The lipoti la imfa / phindu ndalamazo pakusimba pa mzere 2430.

MLONGO

Ngati kusiyana deductible ndi kuchulukitsa ndi mlingo deduction, akamagwira kuchuluka kale kuti bajeti, koma imvera kusamutsa mu nthawi kudza. Khalidwe limeneli amatchedwa kuti chuma mtsogolo. IYE - kusiyana zabwino pakati pano, milandu chomveka ndalama chimadalira pa kuchuluka masamu phindu. Lemba-kuchokerako ake anapanga ndi sch. 09. Ngati depreciation zilipo mu mkombero wotsatira, ndiye mu akawunti si mlandu kwa opaleshoni dongosolo ndi msonkho - kuchita masamu.

Nthawi Kusiyana (IT)

Amaonekera m'njira wofanana ndi iye. Komabe, izi mtengo wa chizindikiro zosiyana. Mtsogolo msonkho udindo - ndi kuchuluka kutsogolera ndi kuwonjezeka malipiro kwa bajeti nthawi m'tsogolo. zoperekazo kulipira ina.

kulunjika

Mlandu ngongole mtsogolo msonkho ikuchitika nthawi imene kusiyana kulikonse zogwirizana. Kumvetsetsa, tikhoza kutenga VAT pa phindu kudziwa isanayambike wa ndalama kuti zopereka bajeti kayendedwe ka kubwera. Monga tsogolo la amachotsera VAT kusinkhasinkha za MF. 76. Mofananamo IT atathana yekha pansi Article 77.

kusintha

Mu ndondomeko ya kuchepetsa kapena kuwonongedwa kwathunthu kusiyana kwa kanthawi adzakhala ndichepe ndi mtsogolo udindo. Mfundo analytics iyankha kudzudzulidwa. Pa kutaya anali wofunika kapena udindo wa chinthu chimene akuzigulitsa ndalama zimenezi sati anakhudzidwa ndi kuchuluka kwa amachotsera mu nthawi m'tsogolo. Zikatero Kulipira chikachitika ndi. zitsimikizo mtsogolo wobadwa wakumvera nkhani ya phindu ndi zomvetsa. Iwo amaoneka mu madebiti cq. 99. Choncho, cq. 77 amatamanda. Mu lipoti nthawi mu ndondomeko kudziŵa zosonyezera p. 2420 analowa alipire ndalama ndi mlingo wa wongokhazikitsidwa ZIMENEZI. Pamene kudzaza mizere mu 2430, 2450, ntchito ulamuliro wa "madebiti-ngongole". Malinga MF. 09 ndi 77 a malipiro mu zolowa consumable subtracted, ndiye kudziwa chizindikiro cha chotsatira. Mawu mu mizere ya ziwalo zikuonetsa kufunika zabwino kapena zoipa (mu parentheses). Pamene inu kusintha motsogozedwa kuwonjezera Kugawilidwa kwanthaka wa phindu adzakhala ndichepe. Tikawonetsetsa, pamene kuchepetsa ndalama kuchuluka.

Kugawilidwa kwanthaka wa phindu Current

Amakhala ndi kuchuluka makamaka operekedwa bajeti mwa nyengo malipoti. Khalidwe limeneli ndi kuchita masamu pa maziko a kuchuluka makonzedwe ndalama / katundu ndi kusintha kwake kuti zizindikiro ntchito mu mapangidwe izo, ndi malipiro lokhazikika. Pakuti anapezazo, motero chilinganizo umagwiritsidwa:

VT = Sd (Le) PNA + - + PNA IYE - ZIMENEZI.

mawerengedwe chitsanzo limanenedwa mu PBU 18/02 ndime 21. Chongani mawerengedwe lolondola ndi zotheka, ntchito chilinganizo njira ina:

TH = msonkho ndalama kwa nyengo malipoti mlingo 'm zopereka kwa bajeti.

Ngati bungwe sasamalira malipiro okhazikika msonkho, kusiyana mtheradi pakati pa kuchuluka notional, masamu ndi phindu, ndipo panopa adzakhala izo -. index Izi zimaononga ukulu wa azimayi leni.

Mtsogolo msonkho udindo pa: kukhoma

Malinga ndi kapangidwe ka malipoti ndi mawu ndalama kudziwa zopeza asanachotse ntchito aone kuti pali PP = BP + IYE - TNP - IT, m'mene:

• BP - mlandu phindu;
• TNP - msonkho panopa.

chilinganizo amagwiritsa ntchito Izo, ndipo Izo, zomwe zikugwirizananso ndi pepala bwino:

• DB cq. 09 Kd cq. 68;
• DB cq. 68 Kd cq. 09;
• DB cq. 68 Kd cq. 77;
• DB cq. 77 Kd cq. 68.

Iwo zimakhudza kuchuluka kwa amachotsera ku phindu. Komabe, nkhani zimenezi Usawasimbire ndalama ukonde. Kusonyeza njira lenileni la kuwerengetsa amachotsera kwa phindu ndipo nthawi yomweyo mapangidwe zokhudza kufalitsidwa ndalama akhoza kusonyeza 2 malo. Iwo Ndipotu mtsogolo ngongole msonkho ndi chuma kuti potengera cq. 99 ndi 68. Mu nkhani iyi, watsimikiza kukhomereza pa mzere ufulu kapena pa memorandum ofotokozera.

Mavalidwewa

Monga mtsogolo msonkho wonyada? Zitsanzo monga. Tiyerekeze bungwe amamuonera kompyuta. Mtengo wa mapulogalamu - 8 TH chigawo .. Pa yomweyo ntchito ndi kutukula pamwambowu inali yochepa. Pa nkhani imeneyi, wotsogolera kampani analamula kulemba-pa mtengo wa kugula mapulogalamu kwa zaka ziwiri. Kuchuluka momwe chuma zili m'gulu ndalama yolipiriratu. Chakuti zolinga msonkho kulemba pa mtengo wa pulogalamu pa nthawi yomweyo kuti ndalama. Chifukwa cha zimenezi, panali nthawi kusiyana. Chikudalira kupereka phindu adzakhala kuposa panopa, pa mtengo wa IT: 8,000 × chopereka mitengo. The momwe chuma ichi adzakhala anasonyeza motere:

• Madebiti cq. 99 Kd cq. 68 (09) - malipiro makonzedwe;
• Madebiti cq. 68 (09) Kd cq. 77 - ZIMENEZI.

Pankhaniyi, nkhani, kumene kumasonyeza kuchuluka kwa ndalama m'tsogolo, amachita monga bwino kungokhala chete. Iye anapeza kuchuluka kwa msonkho kukhala Komanso sonyezani nthawi m'tsogolo. Lemba-pa izo amapangidwa m'zinthu akubwera. Mu chitsanzo ichi a kompyuta atasiya malipoti msonkho. Choncho, mu zosatheka zimakhudza mtengo wa kampani. Mu mlandu, Komano, kulemba wolemera amangonena za mbali imodzi ya pulogalamu, chimene chimachititsa kuti nthawi panopa ndalama. Amasonyeza mfundo m'njira zotsatirazi:

• Madebiti cq. 20 Kd cq. 97 - gawo la mtengo wa kompyuta (osati kuphatikizapo VAT);
• Madebiti cq. 19/04 ma cd cq. 97 - kuchuluka kwa amachotsera phindu anawonjezera.

Imeneyi, mtengo wa kupereka izi bajeti adzakhala makonzedwe. Part wa yotsirizira ayenera kulipira. The zolemba analandira madebiti zolowa.