Eziziswe Unbilled - oku ... Accounting izinto unbilled

Thina oosomashishini rhoqo kuvela imeko apho kufuneka ukuba ufake kwi iincwadi izinto ngaphandle amaxwebhu. Xa accounting, le misebenzi aba igama elithile - eziziswe non-invoyisi. Esi senzo, apho amaqumrhu zohlolo sinikele ingqalelo ekhethekileyo. Esiza kuxubusha ngayo ngokweenkcukacha inkqubo accounting yabo.

ukubhalisa

Russian Ministry of Finance ngo-2001, liqulunqe "Izikhokelo ingxelo ze-inventri." Baveza ukuba zihanjiswe non-invoyisi - unikeza, apho wafika wangena umbutho ngaphandle amaxwebhu zokuhlala: .. Akhawunti, iimfuno intlawulo, njl Ezi mveliso zenziwa kwisiqinisekiso bokwamkelwa (ifom inombolo 132). Yenziwe kwi iikopi ezimbini. Eyokuqala umthengi, omnye kuthunyelwa kumthengisi. Umthetho uthi: igama, iyunithi yokulinganisa, ubungakanani, ixabiso, imali kunye ngaphandle VAT imveliso.

Accounting ukuze izinto unbilled

Imibutho kufuneka athathe onke amanyathelo ukufumana amaxwebhu ukusuka umthengisi kwixesha kunye debit izinto ze iMimiselo Jikelele. eziziswe Unbilled zifakwa ngendlela efanayo njengoko wemivuzo. I-accounting zohlalutyo kunye zokwenziwa elikhankanyiweyo umsebenzisi (market) amaxabiso.

eziziswe Unbilled babhalisa DT10 accounting iintambo (41) KT60. Ukuba ngemva kokuthumela esenza ukuba ndleko kwahlukile ebhalisiweyo, kuya kuba yimfuneko ukwenza utshintsho kuxwebhu. Umyalelo yale nkqubo kuxhomekeke ixesha kokufunyanwa izibambiso. Ukuba ukuthunyelwa kwempahla kunye kufike i-invoyisi ukuba ophawulekayo kunyaka omnye ikhalenda, kuya kufuneka ukuba ukunyenyisa ixabiso izinto ezifunyenweyo, kodwa hayi umahluko, kwaye kubuyekezwe.

UMZEKELO 1

JSC basayina ubonelelo isivumelwano yomgubo. Ngo March inkampani ufumene inyanda zempahla ekrwada ngaphandle amaxwebhu. Accountant lifakwa kuyo ngamaxabiso unikezelo sangaphambili iimpahla kule kumthengisi (110 thous. Hlikihla.). Ngenyanga enye badlula kwimveliso umgubo, isonka ezihlanganisiweyo, leyo ngoko nangoko ukusebenza. Ngo-Epreli, umthengisi bafaka amaxwebhu zokuhlala apho ekrwada iindleko eziphathekayo ezimawaka 121. Thambisani. Sibonakalise zihanjiswe umthengi i-non-invoyisi ze kwiphepha lomncono. zikagesi:

• DT10 KT60 - 100 amawaka engange .. - uthabathe umgubo ingqalelo ngamaxabiso emarikeni.
• DT19 KT60 - amawaka 10 engange .. - ithathele ingqalelo VAT.
• DT20 KT10 - 100 amawaka engange .. - umgubo idluliselwa kwimveliso.

Emva kokufumana yamaxwebhu avela kumboneleli:

• DT10 KT60 - 100 amawaka engange .. - zijikwe iindleko izinto ekrwada.
• DT19 KT60 - amawaka 10 engange .. - emuva VAT.
• DT20 KT10 - 100 amawaka engange .. - zijikwe iindleko izinto ekrwada, kwiCEMIS kwimveliso.
• DT10 KT60 - 110 amawaka engange .. - ukuthatha ingqalelo iindleko yomgubo ngokuvumelana namaxwebhu.
• DT19 KT60 - amawaka 11 engange .. - ithathele ingqalelo VAT.
• DT68 KT19 - amawaka 11 engange .. - VAT itsalelwa samkelwe.
• DT20 KT10 - 110 amawaka engange .. - wabafungisa ixabiso izinto ekrwada wemveliso.
• DT43 KT20 - amawaka 10 engange .. - ukuthatha ingqalelo umahluko kweendleko.
• DT60 KT51 - amawaka 121 engange .. - kwenziwe intlawulo ukuya kumthengisi.

iimeko ezizodwa

Amaxwebhu on supply neotfakturnye badluliselwe kunyaka olandelayo wekhalenda. Ke ukulandelelana uhlengahlengiso liya kuxhomekeka umahluko kwamaxabiso:

• DT91-2 KT60 - ukukhula amatyala kunye yabonisa ilahleko yeminyaka edlulileyo (ukuba inani amaxwebhu ngezantsi ivela).
• DT60 KT91-1 - ukunciphisa amatyala kunye vangama ka phambi ngeniso ngonyaka (ukuba amaxabiso kumaxwebhu ngasentla babhala).

UMZEKELO 2

Cjsc basayina ubonelelo isivumelwano izinto. Enye zamaqela, esathathwa kweyeNkanga 2015, umthengisi uye akangomaxwebhu enikiweyo. Umbutho wasabela akhawunti yayo 10 ngokwesiseko unikezelo lokuqala izinto ezifanayo neendleko 24.898 engange. NgoNovemba, umbutho wasebenzisa izinto ukuze ulungiselelo lweenkonzo kunye ngenyanga enye wafumana ngemali. amaxwebhu Ukusiwa banikwa kuphela ngo-Epreli 2016. Le ndleko sezibhaliwe izinto ngaphantsi zibandakanywe - 24 780 engange. Abonakalisa umthengi BU uhlengahlengiso accounting izinto unbilled. zikagesi:

1. 2015:

• DT10 KT60 - 21.1 amawaka engange .. - izinto zemali ngaphandle.
• DT19 KT60 - 3798 engange. - ukuthatha ingqalelo isixa serhafu.
• DT20 KT10 - 21.1 amawaka engange .. - Materials mmeli ukunikezela ngeenkonzo.

2. 2016:

• KT91-1 DT60 - 100 engange. - ukuncitshiswa isixa namatyala kumthengisi.
• DT19 KT60 - 3798 engange. - Ukuguqulwa VAT.
• DT19 KT60 - 3780 engange. - kubalelwa VAT kwi-invoyisi.
• DT68 KT19 - 3780 engange. - lokutsala imali yerhafu kwi izinto.
• DT60 KT51- 24,78 ths. Thambisani. - kwenziwe intlawulo ukuya kumthengisi.

Okunye akhawunti

TMC uyakwazi ukungena kwi iincwadi 15 no-16-akhawunti. Emva koko, umsebenzi uhlengahlengisa olwenziwe algorithm ezinjalo:

• DT10 (41) KT15 - unikezelo loovimba.
• DT15 KT60 - kubonisa yetyala ukuya kumthengisi.
• DT15 KT60 - izinto ekrwada shintsho amanani.
• DT16 KT15 - ixabiso kwemfuneko phezu sesilivere yokulinganisela kwakho.
• DT15 KT16 - kwakuwo yexabiso phezu iindleko.

UMZEKELO 3

JSC wafumana ukuthunyelwa yomgubo ngaphandle amaxwebhu. Lo mbutho lifakwa phezu izinto akhawunti 15 no-16 kwi sesilivere yokulinganisela kwakho - 130 amawaka engange .. Xa imbalelwano, leyo kufika ekupheleni kwenyanga, iindleko zokwakha iqulethe amawaka 129,8. Thambisani. Intlawulo eyenziwe emva kokufumana amaxwebhu. Athunyelwe kwi lomthengi BU ngaloo mhla wokufunyanwa izinto ekrwada:

• DT10 KT15 - 130 amawaka engange .. - njengenkunzi impahla eluhlaza.
• DT15 KT60 - 130 amawaka engange .. - ibonakalisa umthengisi obalaseleyo.

Ngexesha kusalindelwe amaxwebhu:

• DT15 KT60 - 130 amawaka engange .. - Walungisa iindleko izinto ekrwada.
• DT15 KT60 - 110 amawaka engange .. - zibonisa ndleko sezibhaliwe yonikezelo.
• DT19 KT60 - 19.8 amawaka engange .. - ithathele ingqalelo VAT.
• DT68 KT19 - 19.8 amawaka engange .. - VAT itsalelwa samkelwe.
• DT60 KT51 - 129,8 amawaka engange .. - bazixolelwe intlawulo.
• DT15 KT16 - 20 amawaka engange .. - hlengiso amaxabiso izinto zokwenza imveliso (ekupheleni kwenyanga).

VAT

Ngokutsho Art. 171 of the Code Tax, umhlawuli werhafu kunciphisa isixa VAT ukuba:

• Products ethengelwe imicimbi irhafu, zokuthengiswa;
• They kwabalelwa;
• kukho ityala evela nomthengisi.

Cinga iimeko lungentla izinto unbilled.

ukusebenzisa target

Mveliso uthengelwe imisebenzi irhafu kunye non-irhafu. Kwimeko nganye kuyimfuneko ukuqinisekisa ukuthotyelwa lokuqala kwezi meko.

ekubekeni

Ukuba mali zihanjiswe unbilled kwenziwa ngokususela-invoyisi TORG-12, lo mbutho unelungelo ukuya iVAT ezithengwa ezinjalo itsalelwa. Ukuba irhafu ngexesha uhlolo uyayiqonda le ndlela ngolu mthethweni, ukuba umngeni amalungelo abo aya kuba enkundleni.

Ludale kule meko iimeko okutshintshela impahla kumthengi. Ukuba iimpahla ezithunyelwa kwindawo yomboneleli, kunyanzelekileyo ukuba ukunika (udlule yenethiwekhi) of impahla kumthengi. ukungabikho kwalo kubonisa ukungabi ubungqina zolondolozo mbutho ukwamkelwa, akukho sizathu ukuthatha le VAT.

invoyisi

Zicingele akhawunti zidluliselwa akhawunti kunye nokubambezeleka of iinyanga eziliqela kwi zincwadi ezingezo-invoyisi. Oku kukwaphula Art. 169 of the Code Tax. Uyatsho ukuba umboneleli unyanzelekile ukuba akhuphe i-invoyisi zingaphelanga iintsuku ezi-5 ukususela kumhla ukuthunyelwa okanye ukudluliselwa kobunini. VAT uyakwazi atsale kuphela emva kokuba kufike i-invoyisi, kodwa kuyimfuneko ukukhetha ixesha werhafu. Ngokutsho incwadi Ministry of inombolo Finance 253, ukutsalwa sinokwenziwa kuphela kwithuba apho umthengi sele ifunyenwe i-invoyisi. Kodwa amaqhinga ezinjalo ukutsala ingqalelo abasemagunyeni werhafu. Ngoko kuyimfuneko ukuba akhusele kwinqanaba umbono lentendelezo.

Ukuba ubhekisela ileta evela Ministry of Finance, xa kusenziwa, le meko kungenzeka. Umthengisi uya abonise umhla uxwebhu of July 17, 2015, kodwa umthengi ziya kufumana i-invoyisi ezandleni Agasti 2015 18 kuphela. VAT uyakwazi atsale kuphela ngenyanga Agasti. Ukwenzela ukuphepha iingxaki irhafu, kufuneka kuqala silungise uxwebhu eqinisekisa kufike i-invoyisi leyo ngo Agasti. Oku kunokuba imvulophu istampu, ileta, imbalelwano log.

Tax enzuzweni

eziziswe Unbilled zithathwa ixesha unikezelo xa umthengisi engakhange amaxwebhu enikiweyo. Xa kubalwa i irhafu yengeniso (GMP) izinto ezinjalo azisayi kuthathelwa ngqalelo. Kwimizekelo ekuxoxwe ngazo ngaphambili wabona ukuba izinto angamangalelwa ekuveliseni ukufumana amaxwebhu. Kulo mzekelo, isiseko ukuze kubalwe le NPP iindleko umbutho kufuneka kucaciswe.

Ukuba la maxwebhu yagqithiselwa kumthengi de kokungeniswa sibhengezo, indlela hlengiso yokubala iza kwenziwa kule oda. Isiseko of PNP lehlile ngethuba zathengiswa apho impahla. Iindleko ngokungqalileyo nangokungangqalanga ukusasaza zacinywa ekuvelisweni izinto. Kwimeko yokuqala, iindleko zibhalwe ngexesha imveliso yenzeke, kwaye eyesibini - ngexesha yokukhululwa kwempahla nezinto kwimveliso. Ukuba umbutho wakho usebenzisa indlela imali, isiseko kuba NPP kufuneka incitshiswe xa imveliso kuyekiswa eziziswe non-invoyisi. Oku kuchazwe kwinqaku. 320 of the Code Tax.

Ukuba umthengisi uye walungiselela amaxwebhu emva kokungeniswa sibhengezo, umbutho ungakwazi (kodwa akanyanzelekanga) kwifayile "utochnenku". Miscalculation khange kwakhokelela ekuncipheni isixa serhafu. Ngenxa ixabiso izinto unbilled engabonakaliswa kwixesha langoku.

Ukuba umbutho wakho isebenzisa PBU 18/02, kwabangela ukuba umahluko yethutyana iya kukhokelela lokusekwa asset werhafu. Intsalela iya kufuneka sibonakalise ezi ukuthumela:

• DT09 KT68 - asset irhafu accounting.
• DT68 KT09 - bhala-off-asethi zerhafu emva ekunciphiseni isiseko for NPP.