Ngaabvumire zeza nhoroondo: wiring. Gadziriro zeza zvikwereti

Midziyo uye munataisireva dzesangano dzinofanira kugadziridzwa inofungidzirwa. The receivables paakati kwakadaro Urongwa vachizeza zvikwereti - nechiyero jira mari DZ kunoratidzwa mambure mari. Izvi haambotauri kuti overvaluation kuti midziyo. Kubvira 2011, paumbwe kuchengeterwa vachizeza zvikwereti - nokuchengeta kambani (maererano ndima 70 PBU RF № 34n.). Kunyange zvazvo Tax Code, kuvhiyiwa rinonyoreswa sezvo makambani zvakarurama. Asi kana iwe funga kuti mari iyi inofanira kusanganisirwa mutero mari, makambani akawanda vane kodzero kuvaka matura. Kuti mashoko sei kuti kushandisa izvi nemazvo, chero wiring inofanira kuumbwa uye sei nokushanda unoratidzwa mu "Accounting 1C", uchadzidza kubva ino.

Zvokudya Ogtagorcvac

"Accounting" uye "mutero" ari vaunganidza uwandu vachizeza nezvakaipa zvikwereti vakasiyana chaizvo, saka chimiro vanofanira kuzvitsaurira zvakasiyana zvinangwa muna Ogtagorcvac nzira kuti pakuverenga kambani anogadza yavo muna AR RF akataura kuti uwandu mari kuti vakaverenga mumwe anotevera nzira ..:

- oga nokuti chikwereti nomumwe, kambani inosarudza uwandu RS, chisingazozikamwi kudzokera uye inosanganisira mumashoko chengetedza;

- kwakavakirwa mashoko kubva yapfuura nguva, dzaona sezvo nhamba hunonyanya mari nokuda yapfuura mashoma apfuura;

- mumwe nomumwe mari zvakaenzanirana nguva kunonoka. A nzira yakafanana rinoshandiswa o.

Zeza havasi:

• DZ nokuti nokubatira rinobatsirwa avo ambopiwa mberi muripo, uyewo zvinhu asina kurwira mukati nguva raanotaura kondirakiti.
• Duty pamusoro fines vasiri zvaidiwa mashoko chesungano.
• Chikwereti pasi chikwereti zvibvumirano uye basa kodzero zvinodiwa.

Zadzisai sarudzo

The yasarudzwa kuita zvakafanira kubvuma kuti ndizvidavirire mutemo wekambani. Kana Kutarisira asarudza kushandisa nyanzvi wakatarwa nzira, zvakakodzera zvakajeka zvinodiwa kuti mabasa chikwereti kuna reserves. Mune Proportional nzira yokugadza pauwandu hweavo. Kusarudza paumbwe kuchengeterwa kunokosha funga chinangwa chake chokusika. The yepamusoro mari, zvikuru mwero mambure zvinhu. Nokuti "akanaka" kushuma zvinofanira kuva shoma. Uyewo zvinodiwa nomutemo akasangana, uye vanoita haringapiwi kukanganiswa. The Ogtagorcvac kusikwa kuchengeterwa vachizeza nhoroondo iri pana MF. 63 Analytical Data zvakanyorwa yoga chimwe chikwereti. Urongwa akaratidza mu "Other mari" (cq. 91-2).

MUENZANISO Anoumba chengetedza Ogtagorcvac

Company "X" akaita nengarava LLC "The" nhumbi matani 120. Kuzora. (VAT 18, 24 zviuru rubles.) 08.12.2013. deferral nguva 10 pakarenda mazuva rakatyoka. The ndizvidavirire wokuti "X" akapa basa mari kune tariro yakakwana. Management asarudza zvinosanganisira 100% of chikwereti ari ngaabvumire negakava nyaya. Postings muchiitiko ichi chichava sezvinotevera:

zuva	DT	KR	Huwandu t. Kwiza nechekuzasi.	mashandiro
31/8/13	91-2	63 / Open Company "Y"	120	mugove

Kururamiswa. 15.10.13 mutengi vakasarudza kubhadhara chikamu chikwereti ari uwandu 50 t. Kwiza nechekuzasi. oparesheni Izvi zvinofanira mumatauriro Ogtagorcvac nokuda cq. 63 "ngaabvumire negakava nyaya". wiring:

zuva	DT	KR	Huwandu t. Kwiza nechekuzasi.	mashandiro
10/31/13	63 / Open Company "Y"	91-1	50	Kuderedza uwandu Reserve

Pakupera kwegore pakuenzanisa kunzvimbo isingabvumirwi mauto anofanira kuderedzwa uwandu chikwereti akaipa: 120 - 50 = 70 zviuru rubles.

2. Somuenzaniso, muna June 2014. "U" LLC akanga liquidated. Sepakutanga zvaisanganisira uwandu chikwereti zvavo mari, ipapo chichagamuchirwa debited kubva chete munhoroondo 63 "Gadziriro negakava zvikwereti". wiring:

zuva	DT	KR	Huwandu t. Kwiza nechekuzasi.	mashandiro
31/6/14	63 / Open Company "Y"	62	70	Nyora kure DZ zvakaipa

3. Maererano PBU RF №34, kana kuguma nguva inotevera kusikwa kuchengeterwa, uye kukosha kwayo pamberi haina kushandiswa chose, vakasara inofanira kusanganisirwa mune zvemari mugumisiro magetsi kumwedzi. In muenzaniso uyu, kana pachiyero asina kunyorwa kure pamberi 12/31/14, zvinofanira dzinounzwa kuna vamwe mari (cq. 91-1). Asi maererano chete nzvimbo, pakupera kwegore rinofanira kuzodzosera kusimbiswa nourongwa negakava zvikwereti. The Postings yakafanana neiya inokurukurwa kumusoro. Nokuda unoreva zvakawanda zvinodiwa, nyanzvi dzinokurudzira haana kunyora chikwereti chose, uye kururamiswa rimwe divi kana mumwe.

Kusikwa kuchengeterwa vachizeza nenhoroondo dziri o

Izvi yokugara nzira zvakajeka Article 266 kubva Tax Code. Rakati kuti taxpayer anogona kubereka / aite mari chero chikwereti. Kusara - kufarirwa pamusoro zvikwereti. Chete nyaya inoti Urongwa vachizeza nhoroondo zvinogoneka chete pahwaro DZ uwandu panguva nguva yokupedzisira. oparesheni Izvi zvinofanira kuitwa asina kwokutanga kupfuura kubhadhara mitero. The chizvidavirire policies vanofanira kuratidza kugadzwa kana asiri pakagadzwa mugove. Zvinofanira kuitwa isati kutanga kwegore. Ita chero kuchinja mamiriro nguva havagoni kuva.

Chinangwa uwandu hazvisi kuona nguva kunonoka pakati kuripwa chikwereti. Pachishandiswa Masvomhu aya, boka inosarudza uwandu kunonoka, uye ipapo ibasa nayo kune zvakaipa (kana chikwereti akanga liquidated) kana mibvunzo. Muchiitiko chokutanga, chikwereti anofanira kunyorwa kure nokuda kwomugove, uye wechipiri - Rinowanikwawo mariri. Kushandisa mari kunogona chete kuva vabhadhare zvikwereti zvakaipa.

mhosva idzi dzine chokuita asiri anodawo mari, achidzikisa hwaro pakuverenga mutero pamusoro mari yacho zvebhizimisi (SPE), chete payers SPE anogona kuitisa kwacho. Huwandu mipiro vagara vandifungira chikwereti nomumwe:

• Mazuva <90 nonoka - 100%;
• 45-90 Mazuva - 50%;
• > Mazuva 45 - 0%.

Panyaya iyi, kana uwandu chikwereti ari dzakabatanidza chose kusvika kuchengeterwa, ipapo havafaniri kupfuura 10% of kwemari yacho ano kumwedzi.

muenzaniso kukarukureta

"X" Company akagadza paumbwe reserves muna 2014. Kubhadhara pasi NPP vanobhadharwa kamwe kota, ukuwo, urongwa iri akagadzirisa panguva imwecheteyo.

1. Inventory kuti ngaabvumire vachizeza nhoroondo 31.03.14 kwakaratidza kuti vana ngava nonoka kunzvimbo isingabvumirwi mauto. chekambani kwemari mamiriyoni 3 rubles. The Urongwa rinowanikwa sezvinotevera:

kasitoma	Kunonoka mumazuva.	Uwandu muzvikwereti, kuti ndiye. Kuzora.	Chitsama mari, kuti ndiye. Kuzora.
1	105	200	200 (200 * 100%)
2	85	100	50 (100 * 50%)
3	50	300	150 (300 * 50%)
4	10	400	0 (0 * 400%)

Vose kuchengeterwa mari. 200 + 50 + 150 = 400 matani kuzora.

Tax kukamurwa: 3000 * 0.1 = 300 zviuru rubles ..

Verengai akaumba kuchengeterwa: rubles 300 zviuru ..

2. Kugadziridzwa. In chechipiri rweguta, wechitatu chikwereti vagara pamwe nokutengesa, uye vokutanga zvachose. New dubious rakawandisa hariwaniki, saka, akavhiyiwa izvi zvinofanira kuratidzwa pachiyero pepa nyaya.

The Dove tariro DZ zvakanyorwa kure zvakazara. Kana kwazvo huwandu aunganidza ari mari, zvinofanira semhosva vasiri uchishandisa mari. Saka, dzemaitirwe ari ngaabvumire vachizeza nyaya yechipiri rweguta anofanira kutarira seizvi:

kasitoma	Kunonoka mumazuva.	Uwandu muzvikwereti, kuti ndiye. Kuzora.	Chitsama mari, kuti ndiye. Kuzora.
2	175	100	100 (100 * 100%)
4	100	400	400 (400 * 100%)

Total kuchengeterwa: 100 + 400 = 500 zviuru rubles ..

Tax kukamurwa. 6000 * 0.1 = 600 mamita kuzora.

Verengai mipiro 500 zviuru rubles ..

Kubva pakutanga kota yasara matani 100. Kwiza nechekuzasi. tsva chengetedza. Saka, zviri kugadziridzwa kumusoro, uye 400 zviuru. Ko kupiwa asiri uchishandisa mari.

tama chikwereti

Maererano Art. 266 kubva Tax Code, haina kunyorwa chose chakakomba uwandu chikwereti iri kuitika munguva igotakurwa mberi kune chinotevera. The richangobva zvakasikwa kuchengeterwa inofanira kuchinjwa nokuda residual mari, kana zviri zvishoma, musiyano wakabatana asiri uchishandisa mari; kana zvakawanda - kune mari.

At kwegore kuchinja zviri sezvinotevera. Kana rinotevera gore chisarudzo pamusoro paumbwe kuchengeterwa, mari akatamisira. Kana kwete, pachiyero inofanira kusanganisirwa asiri uchishandisa mari.

Standard chizvidavirire Entries

DT	KR	bhizimisi oparesheni
91-2 Sub-Nhoroondo "Other mari"	63	Kusikwa kuchengeterwa.
63	60, 62, 76	Zvikwereti akanyorwa kure kare kuzivikanwa dubious (panoperera nguva kukamurwa, nedare, mushure liquidation, kuti kusauka ane chikwereti). Huwandu kuratidzwa wiring inofanira kudzokororwa pamusoro kure-nepakati cq. 007 uye chiripo akatevera 5 years. Kana mamiriro ezvemari chikwereti inovandudzika, zvichida, achanyora chikwereti.
76	68	VAT chinoratidzwa pamusoro decommissioned RS.
63	91-1	Aibatanidza matura tsva mari kuti magetsi kumwedzi kuti purofiti, iyo anotevera yokusika.
51/63	62/91	Full mutsividzo chikwereti.
91	62	Basa uwandu runopfuura nepakati pamusoro mari. Kana urongwa kwaitwa, kuti tariro uye mamwe chikwereti zvinofanira kuverengerwa mukati mari musangano.
51	91	The nechikwereti akadzorera chikwereti zvizere kana chikamu. Zvakaenzana kuti uratidzwe pamusoro chikwereti kure-nepakati nhoroondo 007.

Musiyano pakati o uye Ogtagorcvac

Sezvataurwa pamusoro apa, mitero vanosarudza kusika reserves Dove uye Ogtagorcvac, vaizongoguma nazvo musiyano iri mashoko. Izvi imhaka zvinotevera:

1. Ukuru Urongwa vachizeza zvikwereti uwandu DR iri anobatidzwa chete vasingabhadharwi chinozoiswa Chiremba. Receivable nokuti vakatengesa uchishandisa maitiro uye nezvimwe zvinhu kwete zvaisanganisira.

2. Second-ruoko nhoroondo vachizeza chikwereti mari watingaitirwa utariri. Muna default NC mazuva anopfuura 90 huwandu ari kuchengeterwa zvawanikwa zvakazara.

3. Ogtagorcvac tsva Chiyero anofanira kunzi zvemari pamusana sangano. In NC, anogona zvaitambidzwa raitevera nguva (gore).

The kambani inofanira kusika mazita, overenga uye chengeta records mugove nokuda negakava zvikwereti. The uwandu haberleri nguva inofanira nekusimbiswa runoenzanirana chiito (№ inv at-17) vaisanganisa nemisoro:

- musi chikwereti (boka 3 Tax Code);

- chikamu muzana allocations (0 kana 100).

Akaundendi vanofanira kuongorora kuchinjwa chikwereti chakaipa tariro, uye vanosara uwandu kutakura kana mu- migumisiro yacho zvemari.

Kuratidza remapazi mu "1C Accounting"

Typical configuration Kurongwa vachikubvumira chamber chitsama chikwereti oga mumwe munhu anoda kubetserwa. Asi iwe unofanira kuisa checkboxes. Mu "Settings azvidavirire zviruva" Tab "misha ne Contractors" vanofanira kutaridzwa nguva pashure rinotanga Countdown ari kunonoka nguva. Asi mutemo uyu muchashandisa kana akaisa Checkbox "kuumba reserves muna Dove uye / kana Ogtagorcvac" iri ndizvidavirire nomutemo pamusoro "kubhadhara kuti Contractors" Tab. Kana vaviri checkboxes, ipapo kunotozongoita pane musiyano iri nhamba. Zvikonzero parinowanika kare ataurwa pamusoro.

Kana chikwereti mazuva anopfuura 45, munguva yokupedzisira romwedzi chichakurukurwa dzakava mu uwandu 50% yokupedzisira chitsama DT 62 uye DT 76,06. Kana nguva refu kupfuura mazuva 90 - 100%. Nokuti kunonoka uwandu dzimwe mari reserves achafanira kuumba manually. Ongorora yakarurama pamusoro Masvomhu iri Database kungava zita chete iri gwaro.

Next, funga hwokufananidzira rokuzvidavirira vakanyoresa, izvo yakaumbwa pangoro.

• Kana munhu anoda kubetserwa akashandisa configuration yekare, umo muongorori haina kuitwa nerimwe gwaro zvacho, mushure configuration update zvakakodzera kusika mutsva chizvidavirire mutemo kuparadzira yaipedzerwa magwaro zvinyorwa kuchengeterwa Via "Operation (GAC uye o)."
• Dr 91,02 Km 63 - wiring akasikwa rwoga pazuva rokupedzisira romwedzi.
• A urongwa achiumbwa rimwe nemhosva. Chirongwa inoongorora pakuenzanisa DT 62 uye 76,06. Kana mutengi pasi rimwe chibvumirano mberi muripo rinonyoreswa, uye mune imwe chikwereti mazuva anopfuura 45, nomugove vachange mhosva. Kana mari iri rakasiyana Dove, izvozvo vachangoerekana kufungawo musiyano.
• Am 63 Km 91,01 - kupora wiring kuchengeterwa, iyo vanowanika rwoga pakupera kwemwedzi. Verengai zvinoderedza kana mutengi mari nhumbi.
• Am 63 Km 91,01; - kuchinjwa chikwereti.
• Dr 63 Kr 62 (76.06) - nyora-kubva kunzvimbo isingabvumirwi mauto. wiring ichi chakaumbwa gwaro "chikwereti kuchinja" yakatarisana "nyora-kure". Zvinofanira kutaridzwa "ngaabvumire vachizeza nhoroondo" Tab 63 uye kunoratidza subkonto.

Kana kambani anochengeta zvinyorwa zviri Dove uye Ogtagorcvac, zvakakodzera change uwandu yoga. Kuti vaite izvi, "chikwereti kugadziridzwa" vanofanira dzinoita Checkbox "Manual kuchinja". Zvadaro, muna wiring AT 63 Km 62,01 kuti kutaridzwa chitsama Reserve uye zvakasara anonzi wechigarire uye duku kusiyana. Chirongwa zvakarurama anoti ari SPE, kana zvinotevera ezvinhu: Ogtagorcvac = NU + PR + BP.

Zvakasara chikwereti haana inotaurwa kuchengeterwa mu ou vanofanira kureva MF. 91,02 "Nyora-kubva kunzvimbo isingabvumirwi mauto (remudunhu pfupi)." Kureva kuti, debit uye zvikwereti unovapo kunaka zvachose uye vagari venguva kusiyana.

Huwandu akanyorwa-chikwereti, maererano iro rave nemakore anopfuura matatu, vanofanira achiri 5 makore kuwanda kure-nepakati nhoroondo pa 007. Zvisinei, kana munguva ino yeGmail.END_STRONG shure chinenge chikamu chemari, oparesheni ichi chinobata zvinotevera Posting: AT 50 (51) 91.02 Km. Kana mari haina kudzokera, ipapo nhoroondo yapera "kushanda Ogtagorcvac (Dove)" nokuti zvakakwana.

pfupiso

Boka iri pakuguma nhau nguva vanofanira kuumba reserves nokuda kwechikwereti zvakaipa, kureva mari dziri haiwanzodzokera. Nzira pakuverenga zvitsama izvi muna Dove uye Ogtagorcvac zvakasiyana. Kana Kutarisira anosarudza kuratidza pachiyero, kwete chete pane nhau asiwo rokuzvidavirira policies, padzimwe zvinofanira kutakurirwa kunze pangoro noruoko. Zvakakosha kunzwisisa chinangwa yeparutivi aumba. The yakakwirira uwandu chikwereti zvakaipa kunonyanya mwero mambure zvinhu. Nokuti "akanaka" nhau iri vaipa kubhangi, ichi hachisi kunaka nguva dzose.