Muag khoom ntawm cov khoom: thaiv. Ris rau kev muag khoom los ntawm cov khoom

Lub tuam txhab muaj feem xyuam rau kev muag khoom, seb nws yuav ua hauj lwm, cov kev pab los yog cov khoom. Common txoj kev ua ib tug profit yog qhov muag ntawm cov khoom. Thaiv, piav txog tus txheej txheem no yog qho tseem ceeb heev nyob rau hauv accounting. Cia peb kawm nyob rau hauv kom meej lub theem ntawm cov kev hloov ntawm cov khoom rau tub lag luam thiab cov kev cai dab tsi ntus.

Accounting ntawm khoom kias rau cov muag khoom

Ntsiab lus ntaub ntawv hais txog cov lus nug thiab nws txav muaj los ntawm 41. Siv nws accounting yog ntse coj mus muag qhauj, logistics, kev muag khoom ua kom pom tseeb thiab catering cov koom haum. Muaj cov koom haum yuav siv nws heev tsis tshua muaj thiab tsuas yog nyob rau hauv cov neeg mob thaum nws yog tsim nyog los noj nyob rau hauv tus account ntawm ntau lawm, tus nqi uas yog compensated cov neeg muas zaub nyias.

Ris rau cov khoom nyob rau hauv tus account 41 yuav ua tau ob qho tib si rau purchase thiab rau cov muag khoom muaj nqis. Yog hais tias lub sij hawm tuaj txog ua tawm siv kev muag khoom nqi, ntxiv qhib tau 42, uas qhia cov paj tau paj muaj nqis.

Yuav ua li cas yog siv?

Tom qab tus me nyuam ntawm cov khoom rau lub warehouse los yog tso zis rau ntawm tas cov khoom, lub tuam txhab yog xav nyob rau hauv lub hais tau txais daim ntawv ntawm cov nyiaj khwv tau nyob rau hauv thiaj li yuav mus txuas ntxiv nws ua ub no. Nyob rau hauv realization twb paub lawm qhov muag ntawm cov khoom los ntawm lub xaus ntawm daim ntawv cog lus ntawm ob tog los yog cov khw muag khoom txujci.

Ib daim ntawv regulating qhov kev siv ntawm cov ntsiab lus ntawm daim ntawv cog lus ntawm cov neeg muag khoom thiab lub buyer, yog feem ntau cov yam ntxwv rau cov lag luam wholesale luam. Qhov no yog lub realization ntawm cov khoom mus rau lwm cov kev cai lij choj koom haum, uas yuav npaj kom siv cov khoom thiab cov ntaub ntawv rau khoom ntxiv mus los ntau lawm xav tau kev pab. Direct muag khoom ntawm tej hauj lwm, khoom los yog cov kev pab cuam yuav khw muag khoom kev sib raug zoo.

Ris rau qhov kev siv cov txheej txheem

Nyob rau hauv accounting, qhov kev siv ntawm ib tug ua lag ua luam lw nyiaj yog piav los ntawm xov xwm. Nws yog twb paub hais tias cov thawj zaug txoj hauj lwm ntawm cov khoom thiab cov ntaub ntawv nyob rau hauv Tshuag 41 yog tsau mus rau cov hmoov txhuas. Tab sis deb dua mus txhais tau tias, piav txog qhov muag?

Txawm li cas los ntawm lub hom lag luam tawm thiab cov kev taw qhia ntawm cov enterprise siv cov txheej txheem thiab nws tau yog piav los ntawm 90 nyob rau hauv accounting. Nws sub-nyiaj yog muab rau sau cov lus qhia txog yuav ua li cas tus nqi ntawm cov nyaij, thiab nyob rau tus nqi ntawm cov VAT, tus nqi ntawm cov khoom muag thiab summing up tag nrho cov nyiaj txiag tshwm sim.

Qhab nia 90 nyob rau hauv ris active-passive, nyiaj txais nqi qhia, ua nyiaj tau los ntawm lub enterprise, thiab nyob rau hauv lub debit - cov kev tshwm sim ntawm kev siv nyiaj. Nws yog ntawm no, ntsoos ntsoos los ntawm cov khoom muag los ntawm cov account ntawm 41 thiab tis nqi (cq. 44).

Muag khoom ntawm cov khoom: thaiv los ntawm wholesalers

Lub tuam txhab, kuj yog ib tsum, lub buyer pom zoo rau cov nqe lus ntawm tus me nyuam ntawm cov khoom los ntawm txoj kev ntawm ib tug daim ntawv cog lus. Nyob rau hauv tas li ntawd, cov neeg muag khoom, nyob rau hauv Feem ntau, cov nram qab no daim ntawv yuav tsum tau xa mus rau:

• los yog txhawb lub khoom;
• tsib nqi;
• invoice.

Thiaj qhov kev siv cov txheej txheem nyob rau hauv cov ntaub ntawv nyob rau cov qauv ntawm cov paub txoj kev hloov ntawm cov tswv cuab ntawm shipped khoom. Xav txog qhov teeb meem no thaum lub koom haum paub nws nyob rau hauv lub sij hawm ntawm zaub mov xa tuaj, hais txog ntawm cov nqe lus ntawm kev them nyiaj. Cov yuav txhawb tau cov ntaub ntawv yuav tsum muaj ntaub ntawv nyob rau hauv lub muag nqi ntawm cov khoom, raws li zoo raws li tus nqi ntawm lub VAT los ntawm nws. Rau lub buyer yog tsim qab nyob rau hauv tus nqi ntawm tus nqi ntawm cov khoom nkag, ntxiv rau tus nqi ntawm cov VAT. Lag luam yuav tsum tau nyob rau tib lub sij hawm ua accounting nkag rau qhov muag ntawm cov khoom:

1. Dt "los ntawm cov neeg muas zaub," Kr "Revenue" - tsau nqi ntawm lag luam receivables, xws li VAT.
2. Dt "Nqi ntawm kev muag khoom" kt "Khoom" - debited nrog rau qhov nyiaj ntawm cov khoom xa los ntawm cov nqi purchase.
3. Dt "VAT Kev muag khoom" kt "liabilities rau VAT" - txais account ntawm lub VAT them.

Cov nqi lees paub rau qhov kev siv ntawm

Tom qab nqa tawm xov Kuv 90.2 41 Kr sau tawm rau cov nqi ntawm kev siv, uas muaj xws li cov nqi ntawm ntau lawm. Qhov tseem ceeb ntawm lawv qhaub nyob rau hauv lub account 44. Cov ntaub ntawv yog sau raws li ntev raws li muaj los lub realization ntawm cov khoom thiab cov kev pab cuam. Thaiv nyob rau tib lub sij hawm, nyob ntawm seb lub accounting txoj cai kev taw qhia yuav raug formulated raws li nram no:

• Dt 90,2 Km 44 - sau-off cov nuj nqis muaj feem xyuam rau cov muag khoom;
• Kuv 90 (subsch coj mus muag nuj nqis.) Km 44 - nyob rau hauv kev ua lag luam kev siv nyiaj txiav lub sum ntawm muab faib rau cov nqi ntawm cov khoom muag.

Qhov thib ob account txoj hauj lwm yog ua tau tsuas yog hais tias nws yog tsim los ntawm lub tuam txhab. Ntau raug thiab feem ntau siv txoj kev sau ntawv tawm rau cov nqi ntawm kev yog tus thawj thaiv.

Muag khoom ntawm cov khoom: thaiv nyob rau hauv khw muag khoom

Direct muag khoom ntawm cov khoom rau cov neeg muas zaub feem ntau nqa tawm los ntawm txoj kev nyiaj ntsuab, tab sis kuj siv tau credit cards, kev them nyiaj ntawv txais nyiaj, daim ntawv cog lus ntawm commission los yog kev them nyiaj nyob rau hauv installments. Taug qab cov nyiaj tau los tagnrho rau tes los pab cov CMC, uas yog yuav tsum tau siv nyob rau hauv factories, ua hauj lwm nrog cov pej xeem. Indicators ntawm lub tsheb nyob rau hauv qhov kawg ntawm lub hnub tsim tus nqi ntawm cov nyiaj ntsuab uas tau coj kev muag khoom los ntawm cov khoom. Thaiv - piv txwv li nyob rau hauv cov nyiaj txiag ntawm cov kev faib ntawm cov invoice nqi 50 - kos mus txog raws li nram no:

• Dt "luj khoom" kt "Revenue" - muab nyiaj los ntawm cov muag khoom ntawm cov khoom ntawm kev muag khoom nqi, xws li VAT;
• Dt "Nqi ntawm kev muag khoom" kt "cov khoom ntawm lub khw muag khoom," - debited nrog rau qhov nyiaj ntawm cov nqi purchase ntawm cov khoom;
• Dt "Muag" (subsch "VAT"). Rm "suav nyob rau hauv lub VAT" - tseem ceeb lub VAT them.

Nws yog tsis yooj yim sua rau sau tawm li tsis nco qab txog lub nyiaj siv ua haujlwm ntawm coj mus muag enterprise li:

• Dt "Nqi ntawm kev muag khoom" kt "siv cov nqi" - nyob rau hauv lub nqi ntawm kev muag khoom nyob rau sum ntawm muab faib rau cov nqi.
• Thaum tsim tau ib tug nyias muaj nyias ib sub-account rau MF. 90 account hauj lwm yog raws li nram no: AT 90 (coj mus muag nuj nqis) 44 Cr.

Thaum lub sij hawm qhia lub hli, accounting yuav tsis cia li ua lub piav thaiv. Cov nyiaj 90 rau ib sectional subaccounts sau rau lub sij hawm, thiab ces so. Teeb ntawm MF debit turnovers. 90,2, 90,3, 90,4 thiab tus nqi ntawm cov nyiaj txais cq. 90,1 lub sij lub nyiaj txiag tshwm sim thiab yog sau xo 90,5 Km AT 99 los yog AT 99 Km 90,5. Tshuav ntawm tus kawg ntawm lub hlis los ntawm 90 muaj.

Ris rau tus muag khoom ntawm cov khoom ntawm kev muag khoom nqi

Trading paj tau paj yog muab rau tus account nyob rau hauv lub account 42. Thaum tau txais daim ntawv ntawm cov khoom rau lub warehouse accountant qhia tus nqi ntawm qhov txawv ntawm cov purchase thiab tus nqi ntawm kev muag khoom nyob rau hauv daim npav xwb. Tom qab ua kom tiav ntawm qhov muag thiab sau-off tau mus rau lub 90 txoj kev yog siv liab number case nkag teb chaws, uas yuav rau thiaj yuav rau ib tug tsis zoo npaum li cas. Lag luam yus thaiv Am 90.2 42 Cr (liab reversal). Debited xws li VAT. Tom qab kev rho tawm ntawm tus nqi ntawm cov nyiaj ua se tau hauv lub tshuav ib feem ntawm cov nyiaj faib rau them rau cov nqi. Ntxiv account ntawv yog nqa tawm piv rau cov qauv ntawm cov ris ntawm purchase nqi.

Raws li peb tau pom, nws yog ncaj qha mus txog rau tus muag khoom ntawm cov khoom uas VAT. Thaiv tias characterize qhov qee ntawm cov nyiaj ua se thiab nws cov nyiaj mus them rau cov nyiaj txiag yuav tsum raug kos mus txog raws li nram no:

• Dt "Muag" (subsch "VAT"). Rm "suav nyob rau hauv lub VAT" - qhia tus nqi ntawm cov nyiaj ua se tau uas tau raug muab tau los ntawm cov neeg muas zaub thiab them;
• Dt "suav nyob rau hauv lub VAT" Kr "hais sib haum account" - tus nqi ntawm cov nyiaj ua se tau pauv mus rau lub xeev. nyiaj txiag.

Commission muag khoom los ntawm cov khoom: thaiv, yam ntxwv

Lub ntsiab feature ntawm qhov muag ntawm tsis yog khoom noj khoom, txais yuav los ntawm lub Commission, yog hais tias cov kev hloov ntawm tej khoom txoj cai rau cov tswv cuab yog muab khaws cia tseg los ntawm lub consignor. Relations ntawm ob tog yog tswj hwm los ntawm daim ntawv cog lus.

Rau accounting cov hom phiaj, txais yuav los ntawm lub Commission cov khoom yog siv los ntawm 004. Thaum noj cov khoom rau commission nqi reflected nyob rau hauv lub debit, Yog hais tias koj so num lawm - cov nyiaj txais. commission remuneration muaj kev cuam tshuam thaiv AT 76 Km 90,1.

Yuav ua raws li thiab nws fixation nyob rau hauv cov ntaub ntawv ib qho tseem ceeb ib feem ntawm accounting. Cov ntaub ntawv kev noj nyiaj txiag yuav raug nyob rau hauv tsis yog muab xam ntawm cov nyiaj ua se puag thiab tsis yog kev soj ntsuam ntawm cov nyiaj txiag kev ua tau zoo.