How kupedza mari aibuda mashoko: muenzaniso zvekupfakira, achizadza murayiro, mitemo, mirayiro

Mumwe ndizvidavirire mitemo, izvo pagore anopa kumusoro nhamba - ichi mari chokubuda mutsara. Gwaro iri zvinoratidza mashoko pamusoro Kuwanikwa mari uye mari neShanduro, kunobva panowanikwa kwavo uye mirayiridzo mashandisiro. We funga zvose sei kuti vazadze mari chekubuda mashoko.

zvinodiwa

Mashoko aya anoratidza mari uye pakutengeserana iri mari munhoroondo uye mari neShanduro. Ekupedzisira ndiwo zvikuru finvlozheniya kuti nyore zvinogona dzikava mari, asi kuti unogona kushandura zvishoma mutengo. Masangano zvose rokuzvidavirira, anofanira kutora mari chekubuda mashoko. Mharidzo yakazara zveakaunzi, unofanira kupa kuguma wokutanga kota gore rakatevera racho nhau.

We funga zvose izvo nyaya haana kuiswawo pakati gwaro:

• uwandu ita mutengano kwema;
• vanopedzisira mari neShanduro;
• mari kwema;
• kutambira mari iri mubhengi, uchatamisa mari pakati nenhoroondo, izvo hazvitsauki yaipedzerwa zvinhu.

Kana achizadza kunze mushumo ose shinda dzinounzwa kuna kuitika, mari uye inivhesitimendi mabasa. Muchiitiko chokutanga zvinoratidza zvemari migumisiro zvavo basa rechipiri - chokuita pakuunganidza yakatarwa zvinhu. Kubhadhara kuti kushandura guru marongerwo uye borrowings chokuita mari mabasa. Next zvichagoverwa mirayiridzo kuvakwa Mushumo mari aibuda, inorondedzerwa zvakadzama, chii zvakafanana kupinda neimwe mechidziro.

yakadhirika zviratidzi

Mureza chimiro haibatanidzi mutsetse nhamba. Kana gwaro iri uchakumikidzwa ari nhamba, ivo Codes vanofanira kuisa pasi pachavo, kwakavakirwa Bazi Finance Order №66. Mune zvimwe zviitiko kuverengwa nyaya haisi zvakakodzera.

Vamwe Rwako vari raimupa. Somuenzaniso, kana havachisiri mumabasa Contractors kupfuura yakasimba pachayo. akavhiyiwa Idzi dzinosanganisira:

• mari runoyerera mumiririri anotuma chokuita mubhadharo mabasa;
• VAT uye excise mabasa;
• pakutengeserana kubva ishamwari chokuita mari kuti Magetsi nemvura nokuda Rentals.

Pandinofungisisa akakungurusa VAT vanofanira kutaridzwa musiyano pakati mari kubva counterparties, uye dziri sechikamu muripo. nhamba idzi vaonekwe pakati pemitsara;

• 4119, kana VAT akarongwa bhizimisi uye bhajeti idukusa ari kubva vatengi uye kubva bhajeti;
• 4129, kana VAT akarongwa bhizimisi uye bhajeti, kupfuura kubva vatengi uye kubva bhajeti.

Features

• Mushumo hazviratidzi yose mazita mari Rwako. The chete mashandiro inogona Classified muzvikamu akawanda. Muchiitiko chino, rimwe chete muripo kuti rakakamurwa yoga kwema.
• Mushumo izere nezviuru. Kana mln. Kuzora.
• Kana mari tinogamuchirwa dzimwe mari, mushumo inochengeterwa mari, kushandurirwa rubles Russian panguva Gengi musi okutambirwa muripo. Kana uwandu kwakafanana kushandiswa, mutengo uko denominated mu currency imwe nyika, hombe, unogona kushandisa avhareji Gengi.
• Iva nechokwadi kuti tiratidze mari yakaenzana zvinhu kuti achinje mutengo uye anogona kutengeswa chero nguva.

ngowani

chinhu pamushumo First rine ruzivo pamusoro sangano: zita kambani, VAT nhamba, mhando yebasa. Ramba kuti pachiyero munhoroondo uye muruoko pamavambo kumwedzi. Hova All vanokamurwa muzvikwata zvitatu (kuitika, mari uye kwema zvemari), chimwe nechimwe zvatowedzera akakamurwa mari uye zvekushandisa. How kupedza mari aibuda mashoko? Next nechimwe nyaya mbiru mbiri kutaurwa. In yokutanga ( "3") vakapinda chitsama munguva nhau nguva uye yechipiri ( "4") - yapfuura.

Operating mabasa

Kwainyanya mari dzesangano ndiyo mari vatengi uye bhizimisi. Saka, maererano (p.) 4111 unoratidza uwandu kwemari uye mberi vakagamuchira mambure VAT uye excise mabasa. ruzivo urwu kunogona kuwanikwa kubva kumhanya ari DT nenhoroondo nhoroondo kupfuura emura zvinhu (50 kusvika 58) uye KT62 (76).

Zvakawanda vakagamuchira rendi, royalties uye mamwe basa yechikoro mambure VAT iri pana p. 4112. Kana zvatinosiita basa sangano ndiwo risi pfuma, mari iyi inofanira kusanganisirwa mu kwemari. On p. 4113 wainyatsotaura kwemari kubva Resale pamusoro finvlozheny nemamwe mari vanonzi siyanei chinhu (4119). Munyaya ino, kunyanya, zvinosanganisira:

• mutsividzo yemutoo wezvikwereti unozvipiwa vashandi;
• kudzoka kare unspent dzenhando mari;
• mugumisiro zvemari vanorumwe Exchange kwema;
• mubereko chikwereti upfumi.

mari zvachose chakanyorwa p. 4110. Heino wokutanga chikamu wakabudiswa rokuzvidavirira mwero mari chokubuda mashoko.

The nzira zvakafanana zvinodiwa zvekushandisa. Chokutanga, kutaridzwa mari inobhadharwa bhizimisi pamusoro mbishi zvinhu (4121). The Data vari akatorwa pakuenzanisa, zvikurukuru mari kuratidzwa pamusoro turnover KT50 (51, 52) uye DT60 (76). Mari kuchinjirwa kuburikidza counterparties zvinoratidzwa 91/2, uye mari akapedza mhosva vanhu. Uyezve, mashoko anoratidza uwandu akabhadhara muhoro (4122). Data aya akatorwa kubva vakanyoresa DT70 KT51. Kuti tiratidze uwandu mubereko pamusoro munataisireva dzinounzwa imwe yoga peji. 4123.

Mari inobhadharwa kuti mutero pamusoro mari chete zita raanotaura p. 4124. The Verengai mamwe mitero zvose kunze zvisina kunanga, nokuti vachibhadhara inishuwarenzi evanhu vanonzi pa p. 4129. Next anoratidza yose mari yokufambisa (4120) uye mari mugumisiro kubva kushanda mabasa (4,100). Heano mazano kupedza mari nokuyerera mashoko nenhoroondo pachiyero.

Bhizimisi mabasa: zveminda

Mukuita, sangano anogona kutenga nokutengesa zvisiri kuitika zvinhu. Cash Rwako kubva kwacho kunofanira kuitwa muna mari chekubuda mashoko. The yakapera mharidzo chimiro inopiwa pazasi.

Muchikamu chechipiri yamashoko chinoratidza uwandu mibayiro vakagamuchira (p. 4214), mari kubva kutengeswa migove dzimwe makambani (p. 4212), finvlozheniya. Information yatorwa nokumukirana pamusoro DT50 (52, 58) uye 76 zvikamu CT mibayiro vakagamuchira. Kuti uone chaiko huwandu finvlozheny vanoda kwema izvi zvinoratidza mari vakanga kuitwa Sub-nhoroondo "Kufarira pamusoro manotsi." Mushumo munewo mashoko pamusoro chemhosva yemutoo wezvikwereti unozvipiwa (p. 4213), iro inotorwa pakukurumidza DT50 KT58. Yoga dzinounzwa uwandu vamwe (p. 4119), uye zvachose kwemari (p. 4210).

Bhizimisi mabasa: havashandisi mari yakawanda

Oga, uwandu mari dzinounzwa kuna kutenga chikwereti kuchengetedzeka, zvikwereti (p. 4223), finvlozheniya (p. 4222), pamusoro mubereko inobhadharwa yokuisira kuti migove uye zvisungo (p. 4224), dzimwe mari (p. 4229). Uyezve pachena mutsara kuratidza chitsama mari. Mashoko pahwaro iyo akapinda Data munyaya chinobviswa kubva wokufambisa kubudikidza DT58.

Heano mazano kupedza mari aibuda okuti rechipiri chikamu.

Financial mabasa: zveminda

Information pamusoro mari Rwako chokuita nokuchinja guru mamiriro, wakapinda muchikamu chetatu ndizvidavirire vomureza "Statement kuti Cash Kunoyerera". Zvinofanira achizadza kufanana pamberi. Chokutanga, kutaridzwa mari yakagamuchirwa ebhizimusi nechikwereti (4311). Information hunobviswa kumhanya KT66 (67) DT50 (51). Chikwereti chitsama, mutemo wevimbiso katsamba Zvinonzi yoga (4314), uyewo varidzi deposits iri nhau nguva (4312, 4313), uye vamwe kwema (4,319) uye zvachose kwemari (4310).

Financial mabasa: mari

Information pamusoro mari Rwako zvainanga rudzikinuro wevimbiso manotsi of Central Bank chikwereti, nokuripira pamusoro chikwereti anozivikanwa mu p. 4323. The Data anotorwa kubva kumhanya DT66 (67) uye KT50 (51). Oga dzinoratidza uwandu mibayiro akabhadhara (4322), dzimwe mari (4329).

zvabuda

In p. 4400 anoratidza zvinonyatsorehwa pachiyero iyo inotengwa nokuwedzera mubatanidzwa p. 4100, 4200 uye 4300. Pfungwa ukoshi wakapinda mune muzvikomberedzo. Uyezve, zvinoratidza:

• Fund nengaidzo pakutanga (4450) uye kuguma (4500) the nhau gore.
• Monetary ukoshi kubata Gengi pamusoro Ruble (4490).

Heano mazano formalized mari nokuyerera mashoko zvavakanga vachida kuita. The yakapera chimiro anofanira kuzviisa pasi Federal Mutero Service pavanoparidza Nhoroondo pagore. mutemo uyu unoshanda masangano zvose kutungamirira ndizvidavirire kunze masangano asiri zvisingabatsiri. madiki, migumisiro rinogona kunzwisiswa pasina mashoko murege kupa ruzivo.

How kupedza mari aibuda mashoko nenzira yakananga nzira?

01,01 Company ine zviyero bhokisi hofisi (3000 Rbl.) Uye pamahombekombe nhoroondo (60000 Rbl.). Zvakakosha kuwana mari chokubuda mashoko. Terms Kuzadza zvinorondedzerwa pamusoro.

Mumutsetse "pakutanga kwegore Balance" akabhadhara Verengai: 3 + 60 = 63 zviuru rubles ..

Nokuti kuitika nguva, sangano vakagamuchira mamiriyoni 1,77 rubles .. mu muchimiro muripo kubva vatengi uye mumwe 472 zviuru. varikwizire. ari muchimiro mberi. Data aya akatorwa kubva vakanyoresa DT50 uye DT50 KT62 KT62. Report mutsetse "rinobva kutengeswa" (p. 4111) inoratidza uwandu VAT 1770-270 + 472-72 = 1.9 mln. Kuzora.

In kuitika nguva, sangano akagamuchira mamiriro chinobatsira uwandu 70 zviuru. Kwiza nechekuzasi. Mari yaishandiswa kutenga mbishi zvaidiwa kugadzirwa mishonga. Pakuenzanisa kwema aya akasimbisa Postings:

DT51 KT86 - vakapiwa mari kubva bhajeti.

DT86 KT98 - zvawanikwa ichinonoka mari.

Sezvo mamiriro rubatsiro kunowedzera IC, mari iyi vanonzi muchikamu chechipiri yamashoko mu "mamwe mari" (p. 4119).

Mugore, kambani zvaitambidzwa bhizimisi 944 zviuru. Kuzora. The date zvabviswa DT60 wiring KT51. mari iri mambure VAT iri pana p. 4121. Uyezve, kubva mari mazita 150 zviuru. Rubles yakapiwa nokuda kwokuripirwa mudonzvo mari. The date zvabviswa DT70 wiring KT50. mari iyi akapinda mune peji. 4122.

Mugore, vashandi vari sangano rubatsiro rwemari mu uwandu 210 zviuru. Rubles akanga inopiwa. The date zvabviswa DT73 wiring KT50. muripo Izvi akarondedzera kuitika basa uye rinowanikwa "mamwe kubhadhara".

The mushandi yakadzokera tsva mari kuzvidavirira keshiya ari uwandu 10 zviuru. Kwiza nechekuzasi. Panguva imwe chete iyoyo, kubva bhizimisi vakapinda chirango nokukuvadzwa chibvumirano waakazvitengesa kwenhumbi dziri uwandu 210 zviuru. Kwiza nechekuzasi. akavhiyiwa izvi zvakagadzirirwa kuti yokufudza Postings: DT50 KT71 (76). Huwandu wakanaka uye vachazvidavirira nzira 220 zviuru. Kuzora. hunoumba "mamwe mari". Heano mazano kupedza mari aibuda okuti pamusoro chikamu kwema kubva uchishandisa mabasa.

Mugore, sangano akatengesa muchina uye chivako. The chinobva kutengeserana racho RUR mamiriyoni 1.18 .. Pane yave chinozoiswa Central Bank mumwe sangano yaikosha 40 zviuru. Kwiza nechekuzasi. kwema aya akanyorwa pachiyero that no wired DT51 KT60 (76) kuti yaipedzerwa RUR 1.220.000 .. Pamushumo, kwema aya pana p. 4211 (mu chitsama vakaziva uchishanda pasina VAT) uye 4222.

80 zviuru. Rubles hwakatamisirwa kuti riripo kwenguva LLC. muchimiro chikwereti. The date zvabviswa DT51 wiring KT58. mari iri pana p. 4213.

Os kutora makasimba vakapedza 885 zviuru. Kuzora. The date zvabviswa DT60 wiring KT51. Nemamwe masangano akazvipiwa zvikwereti zviri uwandu 60 zviuru. Kwiza nechekuzasi. The date zvabviswa DT58 wiring KT51. akavhiyiwa izvi zviviri wapinda pemitsara 4221 uye 4223.

Munguva nhau nguva, sangano akagashira pfupi-rokuti chikwereti 12 zviuru. Kwiza nechekuzasi. (DT51 KT66). mari iyi pana p. 4223. The kambani akabudisa shure atore mubhengi chikwereti $ 320 zviuru. Kwiza nechekuzasi. Nhamba dziri akatorwa kubva pakukurumidza DT66 KT51. oparesheni iyi pana p. 4323.

Cash kuyerera okuti: mitemo rokuzadza bhajeti kubhadhara

Cash Rwako chokuita VAT, zvakakodzera kuratidza kushoma. Yaipedzerwa mutero rinowanikwa pamusoro pakuvhiya zvose, asi unoratidzwa akapoteredza ano mutengapwe. Huwandu mitero uye mari akanyorwa bhajeti, vakasvika 360 zviuru rubles: NPP - 130 zviuru rubles, VAT - .. 210 zviuru rubles, dzimwe mitero - .. zviuru 20 rubles .... Vose zvitsama izvi zvinonyorwa pachiyero jira DT68 wiring KT51. Munguva mushumo mari dziri p. 4124 (240 zviuru. Kwiza nechekuzasi.) Uye 4129 (20 zviuru. Kwiza.).

How kupedza mari aibuda mashoko: muenzaniso rokuzadza yokupedzisira mitsetse

Total mari Rwako kubva mari kwema (4200) rinowanikwa nevanhu Tikabvisa kubva Verengai mari zvose akagamuchira uye aipedza na vhoriyamu. Rokutanga Nhamba vanofanira "kuchenesa" kubva VAT:

+ 40 + 1000 80 -700-60 = 1120-760 = 360 zviuru. Kuzora.

VAT pamusoro kwema zvemari zvisina kufamba. . Saka, kunoguma rukova kuti kunochengetwa peji 4219, ndiko:

270 + 72-144-200 + 180-135 = 43 zviuru. Kuzora.

Nengaidzo remapazi zvemari zviri sezvinotevera:

12 + 70-320 = -238 zviuru. Kuzora. mari iyi yakanyorwa mashoko ari muzvikomberedzo.

Musiyano mari zvose uye mari (843 + 310-238 = 915 zviuru. Kwiza.) Zvinoratidzwa munyaya "rokupedzisira takatsiga kuti nguva." Yoga pana kwegore Fund mwero. Ndiye:

63 + 915 = 978 zviuru. Kuzora.

Heano mazano kupedza mari chekubuda mashoko. MUENZANISO ukaguta Rinomiririrwa mufananidzo pamusoro.

Sei govera nyika VAT?

mari yose uye zvekushandisa mari vanofanira 'kuchenesa "yomutero asati richizadza mushumo. Izvi kunokonzera zvinetso zviri maakaundendi. Hakusi VAT zvose nhoroondo yakanyorwa yoga. Kuti varege kuita zvikanganiso zviri Masvomhu, zvakakodzera:

• govera wegore rakawanda nokumukirana ose DT62 (60) KT51;
• kunoguma nhamba zvikawanda nokuda 18/118, ichijekesa Saka VAT;
• mari dzasara vachange "kucheneswa" kubva mutero.

nzira iyi kukarukureta rakakodzera chete Contractors vanotengesa zvinhu pasi 18% -s 'zvazvingava. How kukurira zvinhu izvo akagovera 10% zvazvingava, uye asina asingachaiti VAT? Muzviitiko zvakadaro zvakafanira pakugovana inoyerera zvakasiyana prices remapazi:

The zvichiguma pakuenzanisa VAT = VAT + akagamuchira mari kubva bhajeti - Chinotanga VAT - akaripa VAT.

Change musiyano uye vacha "kuchenesa" mari iyerere ichibva zvikuru basa:

• A akanaka nhamba iri pana peji 4119 .;
• Negative chitsama zvinoratidzwa mumabhuraketi iri p. 4129.

Havasi maakaundendi zvose zvinoenderana algorithm. Kana VAT-Rwako pamushumo zvisina kuparadzaniswa, ichi chinofanira kunyorwa tsananguro kucherechedza.

Sei tiratidze muhoro?

At p. 4122 rinotaura ose kubhadhara nechokuita mari. Mubvunzo ndewekuti uchida kuuya kunzvimbo ino, kunze mari, pazororo mari uye bonuses, uye munhu mari mutero uye inishuwarenzi zvipo? unogona kuona dzimwe nyanzvi dzinodavira kuti kufungisisa papeji 4129. In weboka uyu akatuma mari munyaya ino unofanira zvakanyatsonanga chete turnover pamusoro DT70 KT50 (51), uye kuchinjwa uwandu pachake mari mutero, mari uye zvimwe nemitero :. Vashandi kana bhajeti. Vamwe vanodavira kuti panguva p. 4122 kuratidza kubhadhara zvose zvine chokuita Payroll. Zvadaro unogona kuona sei zvikuru tinorasikirwa kurongwa "tigutsikane" vashandi. Zvose nzira vane kodzero iripo. Chete vanofanira zvakanyatsonanga mune tsananguro katsamba tichiratidza rakasarudzwa nzira mashoko.

NPP

To nemazvo kuzadza fomu, unofanira kusarudza kuti kutengeserana waiva purofiti, inova tsime kwokuripirwa mari yemitero mugore, uye ipapo, zvichienderana migumisiro vakawana kupinda mashoko. Kakawanda, kunobva kwemari kwakanga mari zvavo mabasa. Naizvozvo, mutero mari iri pana p. 4124.

mari neShanduro

How kupedza mari aibuda mashoko pachinhu zvikuru emura upfumi mari? Chokutanga, ngationei kubata nevaya chaizvo izvo zvinhu ndezvaJehovha muchikwata ichi. Cash neShanduro - ndiyo kubhangi zvikwereti, kudiwa deposits, uye zvimwe zvinhu zvinogona nyore dzikwanise mari, asi mukana mutengo kuchinja. Pakuenzanisa tsika dziri pana p. 1250. The zvakaenzana anofanira hwakatamisirwa mushumo.

The sangano rinogona vakanyorwa pamusoro pakuenzanisa yesangano, mutengo uko denominated mu currency imwe nyika. Muchiitiko chino, sei kupedza mari aibuda mashoko? Muenzaniso chokupinda mashoko ari dzimwe mari kwema.

The musimboti zvakagadzirwa zvakafanana pakuenzanisa zvinodiwa mushumo. Currency tsika zvinoratidzwa rokuti №1 pa mwero kutendeuka rubles panguva kutengeserana musi. Kana zvichiita inopfupikisa emadhora uye Euro zviyero munhoroondo pakutanga kwegore (p. 4450) uye pakupera (p. 4500), kukosha kutaridzwa Gengi musi 31 December. Musiyano, iro akawana pashure recalculation, zvakakodzera kuratidza ari akapeta peji 4490. Kana mari neShanduro uye tsamba zvikwereti dzimwe mari panguva sangano asingadi, asi Masvomhu rinoitwa mutoo .:

P. = 4490 Annual turnovers DT50 (52) KT91-1 - wepagore turnover KT50 (52) DT91-2.

Ongorora yakarurama pamusoro Masvomhu zvinogona pamusoro mutoo:

P. 4500 = Page. 4450 - Page. 4400 - Page. 4490.