Tsagaita haraji alhaki - menene wannan?

Dokokin daidai da abin da lissafin kudi na samun kudin shiga da kuma kudi ga haraji dalilai da kuma shirye-shiryen da kudi kalamai, da yawan bambance-bambance. A wannan connection, da yawa gane a wasu takardu ba ta zo daidai da wadanda wasu. Haka kuma, ta bayar da rahoton da zane rikitaccen sau da yawa bayyana.

PBU 18/02

Wannan arziki da aka gabatar don yin tunãni da bambance-bambance a cikin adadi na haraji da rahoto. PBU banbanta tsakanin sigogi ga m da kuma wucin gadi. Tsohon hada da samun kudin shiga / kudi, wanda aka nuna a cikin lissafin kudi, amma ba ɗauke shi zuwa lissafi a cikin haraji tushe. Su kuma za a iya dauka a cikin asusun a lokacin da kayyade karshe, amma ba za a iya gyarawa a cikin lissafin kudi takardun. Provisionally ake magana a samun kudin shiga / kudi, wanda aka nuna a cikin asusun a wannan lokacin da kuma manufar haraji da ake dauka a daban-daban lokaci tazara. Saboda abin da ya faru na wadannan bambance-bambance akwai wani tsagaita haraji alhaki. Wannan PBU kuma samar da wani tsari nuna maganganu daga ribar. A matukar kudi / samun kudin shiga ne daidaita da samfurin na kudi na biya da kasafin kudin da a lissafin kudi riba. A kan gyara wannan siga shafar tsagaita haraji dukiya da kuma ajali haraji wajibobi, kazalika da m bambance-bambance. A sakamakon haka ne m da adadin abin da aka nuna a cikin da'awarsu.

terminology

Tsagaita haraji alhaki - shi ne cewa bangare na gudunmawar da kasafin kudin, wanda a gaba lokaci ya kamata kai ga wata karuwa a cikin adadin biyan bashin. Domin brevity, a yi rage tsawon IT. Tsagaita haraji alhaki - wannan ne na wucin gadi bambanci tasowa lokacin shigar da kudi kalamai ga haraji ne ya fi a cikin abin da yake da'awarsu. Da dabara amfani domin sanin index:

IT = kudi na maganganu daga ribar wani lokaci bambanci.

Tsagaita haraji wajibobi: lissafi

A lissafin kudi records samar na musamman labarin a kan wanda ya nuna. Yana cq. 77. tsagaita haraji wajibobi a kan ma'auni nuna a kan p. 1420. A rahoton da asarar / riba wannan adadin da aka ruwaito a kan layi 2430.

SHE

Idan deductible bambancin da aka yawaita da cire kudi, samu da adadin riga biya zuwa cikin kasafin kudin, amma su ne batun canza wurin a cikin zuwan lokacin. Wannan darajar ake cewa ajali dukiya. SHE - tabbatacce bambanci tsakanin halin yanzu, m zargin da contingent kudi na adadin lasafta daga riba. Rubuta-kashe na ta sanya tare da Sch. 09. Idan depreciation aka bayar a cikin na gaba sake zagayowar, sa'an nan a lissafin da shi ba a caje su da tsarin aiki da kuma a cikin haraji - da aka lasafta.

Lokaci Sauyi (IT)

Aka ƙaddara a irin wannan hanya zuwa ga daya domin ta. Duk da haka, wannan darajar gaban ãyã. Tsagaita haraji alhaki - ne adadin manyan zuwa wani karuwa a biya zuwa kasafin kudin a nan gaba lokaci. Wadannan gudunmawar da zai biya daga baya.

bayani dalla-dalla

Lissafin kudi don tsagaita haraji wajibobi yana da za'ayi a cikin lokaci a cikin abin da duk wani dacewa bambanci. Don mafi alhẽri fahimta, za mu iya dauka da VAT a kan ribar da a kayyade da farko na da yawa ya zama gudummuwa ga kasafin kudin domin zuwan sake zagayowar. Kamar yadda nan gaba na VAT maganganu nuna a kan MF. 76. Hakazalika IT gyarawa kawai a karkashin Mataki na ashirin da 77.

sabawa

A kan aiwatar da rage ko cikakken kawar da bambance-bambance wucin gadi za ta rage da kuma tsagaita alhaki. A nazari labarin bayanai za a gyara. A zubar da wani kadara ko alhaki na abu a kan abin da kake caji wadannan adadi ba za a shafa da adadin maganganu a nan gaba lokaci. A irin haka ne soke da aka yi da shi ne. Tsagaita alkawura sanya a karkashin asusun da ribar da kuma asarar. Aka nuna su a cikin Zare kudi cq. 99. A wannan yanayin, cq. 77 yaba. A cikin rahoto lokaci a kan aiwatar da kayyade index of p. 2420 shiga biya adadin da kudi na sabon kafa IT. Lokacin da ciko Lines a 2430, 2450, amfani da mulki na "zare kudi-bashi". A cewar MF. 09 da kuma 77 na biya-a consumable yawa mu cire, sa'an nan kuma ƙayyade da alama na sakamakon. A kalamai a cikin Game da Lines nuna wani tabbatacce ko korau (a parentheses) darajar. A lokacin da ka canza shi a cikin shugabanci na kara kasafi na riba zai ragu. Conversely, idan aka rage biya karu.

Yanzu kasafi na riba

Ya kunshi da adadin zahiri biya zuwa kasafin kudin cikin rahoto lokaci. Wannan darajar da aka lasafta a kan tushen da matukar adadin kudin shiga / amfani da sabawa ga Manuniya amfani a cikin samuwar IT, IT kuma gyarawa biya. Ga lissafin, ta haka ne aka yi amfani da dabara:

VT = SD (LE) PNA + - + PNA SHE - IT.

lissafi model aka bayyana a cikin PBU 18/02, sakin layi na 21. Duba daidai lissafi ne zai yiwu, ta amfani da wani madadin dabara:

TH = haraji samun kudin shiga ga rahoto na lokaci 's kudi na gudunmawar da kasafin kudin.

Idan da kungiyar ba ya samar da m haraji biya, da cikakkar bambanci tsakanin notional adadin, lasafta daga riba, kuma na yanzu zai zama IT - IT. Wannan Fihirisar za su shafi girma daga cikin ainihin asusun tarayya.

Tsagaita haraji alhaki: Posting

A daidai da tsarin da rahoto da kuma samun kudin shiga sanarwa domin sanin cikakken riba amfani da lissafi PP = BP + SHE - TNP - IT, a cikinsa:

• BP - lissafin kudi riba.
• TNP - yanzu haraji.

Wannan dabara yana amfani da shi da kuma shi, wanda aka nuna a cikin balance sheet:

• DB cq. 09 KD cq. 68.
• Db cq. 68 KD cq. 09.
• Db cq. 68 KD cq. 77.
• Db cq. 77 KD cq. 68.

Bã su da wani tasiri a kan adadin maganganu daga ribar. Duk da haka, wadannan articles ba da lãbãri a net samun kudin shiga. Don yin tunãni da ainihin Hanyar kirga maganganu daga riba, kuma a lokaci guda da samuwar bayanai game da rarraba kudin shiga iya nuna cikin 2 matsayi. Suna, a gaskiya, a jinkirta haraji wajibobi da dukiya da cewa sun rinjayi cq. 99 da kuma 68. A wannan yanayin, shi ke kawo wa rubũtunsa a kan wani free line ko a cikin Bayani yarjejeniyar.

m aikace-aikace

Kamar yadda tsagaita haraji alhaki? Misalan sun ha] a. Yi tsammani wata kungiya ya samu a kwamfuta shirin. The kudin na software - 8 ga watan gundumar .. A lokaci guda amfani da Developers na shirin da aka iyakance. A wannan batun, kamfanin ta darektan umurce su da su rubuta-kashe da kudin sayen software na tsawon shekaru biyu. A kudi records adadin da aka kunshe a biya kafin lokaci kudi. Yana halatta a gare haraji dalilai rubuta kashe kudin da shirin a lokaci guda zuwa ga halin kaka. A sakamakon haka, akwai wani lokaci bambanci. Contingent biya ribar zai zama ya fi na yanzu, a kan darajar IT: 8,000 x taimako rates. A kudi records wannan za a nuna a matsayin haka:

• Zare kudi cq. 99 KD cq. 68 (09) - matukar biyan bashin.
• Zare kudi cq. 68 (09) KD cq. 77 - IT.

A wannan yanayin, da labarin, wanda ya nuna da adadin gaba biya, abubuwa a matsayin wani m balance. Ta tara da adadin haraji ya zama bugu da žari a biya a nan gaba lokaci. Rubuta-kashe na an samar a cikin zuwan hawan keke. A cikin wannan misali, da kwamfuta shirin ragu daga haraji rahoto. Haka kuma, shi a wata hanya ba, rinjayar da halin kaka na kamfanin. A lissafin kudi, a daya hannun, rubuta-kashe shafi kawai ga wani takamaiman ɓangare na shirin, wanda lissafinsu kudadenta lokaci. Nuna bayanai a cikin wadannan iri:

• Zare kudi cq. 20 KD cq. 97 - ɓangare na kudin da kwamfuta shirin (ba ciki har da VAT).
• Zare kudi cq. 19/04 cd cq. 97 - da adadin maganganu na darajar kara da cewa.

A wannan halin da ake ciki, darajar wannan biyan bashin da kasafin kudin zai kasance mafi matukar. Sashe na daga cikin karshen kamata biya. A sanarwa samu zare kudi yawa.