Buyisela impahla umthengisi: ekuthumeleni accounting. Indlela yokwenza ukubuyela kumthengisi?

Ukuthatha ixabiso umthengi kufuneka kuhlolwe ngenyameko kwabo umtshato, ukupakisha ezonakeleyo kunye nezinye nakusoleka. Ukuba kukho nasiphi na isitenxo, ukuba yenziwe kubuyela kumthengisi. Ingcingo kwimeko nganye iya kwahluka. Iinkcukacha ezingaphezulu malunga nemisebenzi yalo msebenzi, ufunde.

umthetho

Ngokutsho Art. 421 of the Code Civil, kungaqhagamshelwana nomthengisi ukubuyela umthengi nje kuphela kubhuqwa, kodwa kananjalo elungileyo imveliso esemgangathweni. Isizathu inokuba ukungabi imfuno. Lo msebenzi uguqulo lonikezelo lwe ukuphunyezwa. Buyisela iimpahla aphelelwe yenziwa ngaphakathi sikhokelo kwekhontrakthi yonikezelo. Iinqwelwana ingaba:

• Ukungabikho kwamaxwebhu.
• Receipt imali encinci lomqolo MEDIAN (v. 466, p. 468).
• amaxabiso mgangathweni (Art. 475).
• Ukungabikho isikhongozeli (Art. 482).

Ngelo xesha lokutshintshela iimpahla umthengi ufumana ngabanikazi bazo. Unako swi amaxabiso ngenxa yezizathu ngasentla. Ekuchongeni ezingangqinelaniyo ngumthengi kufuneka enze "kubuyela umniki isenzo impahla", ukuba zibhale isikhalazo yayo ziyithumele umthengisi.

ukubhalisa

Ukuze BU ibonisa imbuyekezo umthengi kuxhomekeke ekufumanekeni emtshatweni. Ukuba ukungangqinelani ezityhilekileyo phambi amaxabiso accounting, ziya kuzotywa, kwaye imveliso luphinda lubuyiselwe kubathathi-kumthengisi. Ubunikazi uhlala ne nomthengisi. Umthengi kuya kufumaneka impahla kwi- off-eseleyo kwi-akhawunti sheet 002 "Iimpahla nezinto elugcinweni", yaye xa ubuyela - kuyitsala kwabo ngetyala. DT51 iingcingo KT76 yabonisa ekufunyanweni imali kumthengisi yebango. Ngoko, kwi ECU ufuna ukubonisa ewonke imisebenzi emithathu:

• Bhalisa kwi amaxabiso irisithi invoyisi.
• Iziqulatho ukurhoxiswa yempahla.
• Bonisa istatimenti sebhanki phezu kwimali efunyenweyo.

Ukuba umtshato kuqapheleke emva wokuposa, umthengisi elibekwe hayi engqinelanayo senzo. Yonke imisebenzi ezilandelayo ziboniswa kwi-sub-account 76,6 «Ukubala phantsi amabango».

Indlela yokwenza ukubuyela impahla umthengisi emva kokufumana intlawulo kwangethuba?

Ayiphononongisise le meko njengomzekelo.

Ltd. wathenga izikhonkwane party engange 25 000. Phambi kokuba uvume iye yabekwa kuluhlu-50% phantsi intlawulo. Emva ukuthunyelwa komtshato sele kutyhileka zonke izikhonkwane akukho chap. Cwangcisa kubuyela kumthengisi. zikagesi:

• DT60 "Kuyanda" KT51 - 12 500 - edweliswe kwangaphambili.
• DT68 KT76 - 1906,78 - kubonakala VAT.
• DT41 KT60 - 25 000 - iimpahla kuthathelwa ingqalelo.
• DT19 KT60 - 3813,56 - accounted for VAT.
• DT60 KT60 "Kuyanda" - kwangaphambili kwabalelwa.
• DT68 KT19 - 3813,56 - invoyisi ebhalisiweyo.
• DT76 KT68 - 1906,78 - wayibuyisela VAT.
• DT76 KT41 - 25 000 - ukubuyela kumthengisi.
• DT76 KT68 - 3813,56 engange. - ithathele ingqalelo VAT.
• DT51 KT76 - 12.5 amawaka engange .. - ayibuyise impahla.

Xa bubhalwe umthengisi kwalo nokusebenza nzima mthwalo iVAT ngentlawulo kwangaphambili kunye kokutsalwa koko reflection.

• DT51 KT62 - 12 500 - wafumana imali evela umthengi.
• DT76 KT68 - 1906,78 - wayakha texture.
• DT62 KT90.1 - 25 000 - accounted for ingeniso.
• DT90.3 KT68 - 3813,56 - wamwisela VAT.
• DT90.2 KT41 - 20 000 - ingqalelo iindleko.
• DT62 KT62 - 12 500 - kwabalelwa kwangaphambili.
• DT68 KT76 - 1906,78 - VAT ezibanjwayo.
• DT62 KT90.1 - 25,000 - Ukuguqulwa ukuphunyezwa.
• DT90.2 KT41 - 20 000 - hlengiso iimpahla sibhalele-off.
• DT90 KT19 - 3813,56 - ukuguqulwa VAT ethe.
• DT62 KT62 - 12 500 - hlengiso intlawulo efunyenweyo.
• DT68 KT19 - 1906,78 - ubhaliso invoyisi sokubuyiselwa imali.
• DT62 KT51 - 12 500 - refund kumthengi.

Ke ukuba maxesha irhafu kwahluka?

Ngokutsho para. 6 PBU 9 "Imali engenayo umbutho", ingeniso e BU ayathathwa isixa esilingana Inzuzo efunyanwa. Xa ngokusesikweni ukubuyela ku kumthengisi, kukholelwa ukuba ubunini khange udluliselwe kumthengi. Ngokutsho para. 80 AR RF, ingeniso kuncitshiswa emva ekufumanekeni kunyaka odlulileyo womtshato lubonakala ilahleko kweli xesha lokwenza umbiko. Kwalungiswa ayenziwa esikalini. Cinga nje ngomzekelo iimeko ophelileyo njengoko iya kuba ngamaxesha ahlukeneyo irhafu lokubuya ukuya kumthengisi. zikagesi:

• DT91.2 KT62 - 25 000 - kuthathwa ukubuyela umthengisi, njengoko iindleko zonyaka ingxelo.
• DT41 KT91.1 - 20,000 - athole iindleko sibhalele-off.
• DT68 KT91.1 - 3813,5 - kwamkelwa yokutsalwa VAT.

Iimbuyekezo kunye Ukubuyiselwa ngabanye

Inkqubo kwentlawulo phantsi kwezivumelwano othenge ngemiyinge emincinci kunye nokuthengiswa kulawulwa yi Ch. 30 of the Code Civil. Non-ayibuyiswa eyolukiweyo, iziqholo, izacholo kunye nabanye. Kwezinye iimeko, umthengisi unako ukwala ukwamkela athengisa. Siqwalasela ngokweenkcukacha indlela ngokusemthethweni minyaka iimpahla babuya.

Ltd. wathengisa ilokhwe ngexabiso-2.5 amawaka. Thambisani. Ngosuku olulandelayo, umthengi babuya loo nto, njengoko umtshato, waza wafumana imali umva. Cwangcisa kubuyela kumthengisi. zikagesi:

• DT76 KT90.1 -2,5 amawaka. Thambisani. - Ukuguqulwa ingeniso ukusuka kwiintengiso.
• DT90.2 KT41 - amawaka 2 engange .. - ibonisa ixabiso lentengo yempahla.
• DT90.3 KT68 - 381,36 engange. - ithathele ingqalelo VAT.
• DT76 KT50 - 2500 engange. - wabuyela imali kumthengi.
• DT41 KT76 - 2000 engange. - debit nto.
• DT90.2 KT42 - 0.5 amawaka engange .. - edlulileyo izakugcinwa izibonelelo zorhwebo.

flow kwamaxwebhu

Iinkcukacha izibambiso kufuneka esisigxina isivumelwano delivery. Kufuneka kuqatshelwe ukuba umthengi unyanzelekile ukuba wenze isikhalazo (ileta) ukubuyela umthengisi zize ziyithumele nge e-mail. Oku kuya konga ixesha wamaphepha. Isiqinisekiso senziwe kwifomu ezamahala, sisayinwe ngabameli omabini amaqela kwaye sisiseko lokusekwa yebango. Ngenxa yoko, umthengisi kufuneka athathe iimpahla kwi-akhawunti, wabeka i-invoyisi enokulungisa ziyithumele kumthengi. Akhawunti redesigns xa ukutshintsha ixabiso okanye Inani lamaxabiso. Nantsi indlela uyilo ngokubuyisela impahla kumthengisi.

Iimfesi, le nkqubo yahlukile. Umthengisi kufuneka athathe itshekhi, ngena zavskladom, bazobe ingxelo indlela CM-3, ubhale invoyisi kwaye ukubuyisela imali. Amaxwebhu iya kuba lisebe accounting. Ezi zixa-mali ezihlawulwa ibhalwe kwijenali osethilini ngayo. Oku kunciphisa ezingenayo. Ukuba ukubuya waqonda kamva ngaphezu komhla yentengo, le nkqubo yahlukile:

• umthengi enze ingxelo, akubekileyo itsheki;
• bill ukubuyela umthengisi uya ungene iikopi ezimbini: omnye eqhotyoshelwe kule ngxelo, le yesibini yanikwa client;
• umthengisi ibonelela ngemali kwaye CSC;
• izilungiso BU.

VAT accounting

Ukuba umthengi uyala ukuba inxalenye iqela, umthengisi-invoyisi ukunciphisa iindleko okanye Inani lamaxabiso. Yena ibhaliswe kwileja lokuthenga. Ukuba umthengi uyala yonke iqela, umthengisi Iirejista ukuguda noburhabaxa yayo. VAT umamkeli yempahla azibhengezwanga, kodwa sisenzo kwaye uyayamkela impahla ukuba ayilondoloze.

izibonelo

Cinga, njengoko imbuyekezo senziwe kumboneleli (entries accounting kwiimeko ezahlukeneyo ziya kwahluka ngokwendalo).

Umthengisi ngenqanawa ixabiso ngethuba 11.8 amawaka. Thambisani. (VAT - 1800 rbl.). Ixabiso Iindleko - 8 amawaka engange .. Kumthengi wahlawula oyiLwayo isixa esipheleleyo, kwaye emva koko wafumana umtshato, yaye lonke iqela wabuyela nomthengisi.

Buyisela impahla umthengisi kwenzeka emva kwentlawulo. Ngoko, kwi iintambo olwaziswe 76 "zokuhlala kunye abanamatyala, amatyala '. Emva kokuba kubuyekezwe lomthengi kwaba kuhlawulwa. Esi sixa kuboniswa kwi-akhawunti 76. Emva imali eseleyo wokugqibela zeroed. Leyo akhawunti efanayo lisetyenziswa zokuhlala kunye abanamatyala kunye amatyala. Apha ukukhupha indlela ebuyela umthengisi emva kwentlawulo party.

Umthengisi uvelisa eMarina ilandelayo:

iingcingo ezinjalo kwakheka, ukuba iimpahla Kwabuya mgangathweni, okanye ezinye asolwa ebhalwe ngendlela engeyiyo.

ukuqaphela Iinkcukacha

isivumelwano yicoollie zentengiso ngaphandle kokuba imeko apho umthengi ungabuyela kweempahla ukuba ayithanga athengise. lolo nokusebenza yabulawa, kunye nengxelo sentengiso. Kuthatha indawo ngemvume omabini amaqela. Ubunini wabuyela kumthengisi. Owayesakuba umamkeli-invoyisi kunye iirejista kuyo ekuthengisweni encwadini.

Esi sikimu disadvantageous ukuya kumthengisi, njengoko consignment iyapheliswa amaxabiso aphantsi aze abuyele ngaphezu (kubhaliwe kwathiwa off ngendleko 8 amawaka. Hlikihla., Ke leyo yenziweyo 10 amawaka. Hlikihla.).

umahluko

Kwakhona, ibikukujonga nje ngokufutshane kwi kakuhle imisebenzi ezimbini ukubuyela amaxabiso. Umthengisi ngenqanawa iimpahla, yaye emva kwexesha elithile sebuyele yonke iqela, okanye nje inxalenye yawo. Ukuba isizathu ukungangqinelani kunye amaxabiso isivumelwano umgangatho, umbala, uqwalaselo, ubungakanani, njalo njalo. N., Olu sebenziso ukubuyela nje. I-Russian Civil Code, yena ithathwa njengokuba izibophelelo kumthengisi olungagqibekanga. Ukuba umthengi ozibiza neenqobo ingabuyeli imveliso ngenxa yokuba angabi wathengisa ngayo, ngoko oku kuthiwa ukuphunyezwa ingxelo. Omabini la macala alimele kwi NB kunye NU waba yintengo eqhelekileyo kunye nokuthengisa. Umthengi ubhala owayesakuba invoyisi umthengisi ibonisa oko kwiintengiso encwadini, ingeniso kweli candelo. I BU Iindleko lwamaxabiso babuyela kuthathelwa ingqalelo xa kuhlalutyo 90. Umahluko kwi NB kunye OU asivelanga. Kuyinto ezimali zosuku. Nangona ngenene ubunzima kuyilo imisebenzi apho.