Qorsheyaasha Tolling - waa maxay? XISAABIN hawlgallada processing tolling

iskaashi la xirrira in ganacsiga loo samayn karaa iyadoo la isticmaalayo nidaamka tolling ah. Xiriirka lala xariirayo aasaasay ee la xiriira shuruudaha Xeerka Madaniga ah, iyo sidoo kale ilaha sharciga lagu maamulo xisaabaadka dhaqaale ee shirkadaha Ruush. Waa maxay ay cayimayo? Sidee nidaamka xisaabaadka in sifaha nidaamka tolling ah?

Tolling: dabiiciga ah ee xiriirka sharci ah

Si ay u bilaabaan si ay u qeexaan waxa loo tixgeliyaa in ay habab xiriirka ka dhexeeya shirkadaha.

nidaamka Tolling ee hay'adaha ganacsiga sharci lug ku hal dhinac oo macaamil - processor - qalabka on macaamiisha ah ee xaaladda davaltsa ujeeddo ah processing dheeraad ah ama soo saarta alaabta kasta. Sayidka kharashka qalabka ku habboon aan la bixiyo waqtiga ay sabab u tahay oo ka mid ah daaweynta, oo ay ku jiraan gudbinta waxyaabaha dhammeeyey u dhiibay in macaamiisha ah ee hab wakhti.

arrin muhiim ah xiriirka, oo waxaa lagu gartaa qorsheyaasha tolling - xisaabaadka. Waxaa la sameeyaa iyadoo la isticmaalayo shaxda ah xisaab ansixiyay sharciga. Dhab ahaantii tolling muuqataa in account 003, taasoo la xiriirta sheet off-dheelitirka. Si toos ah ku tirinaya kharashka la xidhiidha howsha qalabka si gooni gooni ah la fulin karo ka nidaamka ah in lagu tilmaamay edition caadiga ah by alaabta (halkan in this article waxaan ka hadli doonaa si faahfaahsan u gaar ah). Dhismaha kharashka la xiriira waxaa laga yaabaa in la mid ah si la mid ah, in lagu tilmaamay howsha ay qalab u gaar ah shirkadaha, marka laga reebo tilmaamayaasha toos ah ku kici subcontracting iyo kharashka la xiriira hirgelinta wax soo saarka.

Xisbiyada saxiixa xidhiidhada, in ay dhacdo doorashada ee qaab dhexgalka sida nidaamka tolling, heshiis. Tixgeli qaababka ay.

Heshiiskii aan la galnay nidaamka tolling ah: waa maxay dabeecadihiisa?

Dhab ahaantii, heshiiska waxaa loo arkaa dacawo ah heshiiska. Sidaas darteed, markii ay barbaro galeen ilaa xisbiyada sharciga ah waa in la horrayn haga Xeerka Madaniga ah.

Heshiiska, taas oo ah nidaamka tolling ah, go'an yihiin, gaar ahaan:

- magaca iyo lacagta mid ah waxyaabaha la cayriin, kaas oo lagu kala qaado ka macaamiisha in processor ah;

- magaca iyo sifooyinka of badeecada in la-macmalay ka alaabta ceeriin,

- marka la eego, taas oo ka mid ah xisbiga uu leeyahay si ay u bixiyaan qalabka, iyo kan kale - si ay u dib si la qoray;

- kharashka processing, iyo sidoo kale si ay ku dejinta u maleeyeen xisaabaadka dhinacyada;

- tolling hab gaadiidka iyo natiijooyinka ay processing,

- beegyada uu sifeeyay xoogga wax cayriin isticmaalka, asaasidda heerka khasaaraha farsamada qashinka-soo-saarka, formation of hoos u dabiiciga ah hoos tolling ah.

In heshiiska, dabcan, la hagaajin karin iyo xaaladaha kale. Tusaale ahaan, habka ay u si toos ah xisaabinta dhinac ah (lacag kaash ah ama qayb ka mid ah alaabta ceeriin ama waxyaabaha dhammeeyey).

Tolling nidaamka sharciga ah ayaa sidoo kale ku lug leedahay formation of tiro caddaalad ah oo waaweyn dukumentiyada siyaadinta heshiiska in su'aasha. Ka fiirso faahfaahinta gaarka ah.

Waraaqaha la nidaamka tolling: Tilmaamo codsiga

Tallaabada ugu horreysa ee hirgelinta heshiiska, gaar ahaan meelaha aan kor ku soo bartay, siisa alaabta ceeriin bixisey in processor ah. Marka la dhameeyo nidaamka this waxaa inta badan la aasaasay by fal gaar ah, taas oo ku diiwaan gelinayaa magaca, tirada iyo qiimaha alaabta ceeriin iyadoo la raacayo heshiiska. Xaaladdan oo kale, warbixin ku saabsan VAT dukumintiga aan la aqoonsan yahay, sababtoo ah habka subcontracting nidaamka processing wax cayriin kuma saabsana xisaabinta VAT by macaamiisha, sidoo kale ah ee xaq u leeyahay inuu ka jarto canshuurta dhinac u dhigma oo ka mid ah xiriirada kale.

Isticmaalka dusha

dokumenti kale, oo waa la dili karaa marka wareejinta qalabka ka macaamiisha in processor - biilka. Isla mar ahaantaana waxa ay sidoo kale la socon kartaa by note bixinta ama risiidhka. dokumentiga la xiriira waa in lagu, in wax xumu waa wareejiyay macaamiisha ah on nidaamka tolling. Waxaa lagu talinayaa si ay u qoraan faahfaahin qaansheegta heshiiska u dhexeeya labada dhinac ah - tirada dukumintiga, taariikhda ay daabacaadan.

Qaadashada alaabta ceeriin bixisey inta badan soo saaray processor saamiyada. Howshaan waxay ku lug leedahay isticmaalka ugu horayn si credit - waxay sidoo kale muujinaysaa xaqiiqada ah in dhinacyada ku lug leh gudbinta nidaamka tolling sharci iyo processing ee alaabta ceeriin.

Kooxda ayaa soo socda ee waraaqaha la sameeyo si toos ah hirgelinta hawlaha qaarkood in bakhaarka - sida, tusaale ahaan, wareejinta alaabta ceeriin in warshad wax soo saarka si processing. Halkan waxa ku jira biilka kala duwan sidoo kale waxaa loo isticmaali karaa.

Ka dib markii wax soo saarka la dhammeeyayna ay ka alaabta ceeriin macmalay, waxaa la si ku meelgaar ah lagu qori karaa in bakhaar loogu diyaar shixnad. Xaqiiqada ah in wax soo saarka dhammeeyayna ay ku yimaadaan unit ku habboon urur ku lug leh howsha alaabta ceeriin, oo la sameeyo iyadoo la isticmaalayo note gaar ah. Taa baddalkeeda, marka alaabta ka tago macaamiisha khuseysaa biilka gaar ah filaayo.

Warbixinta ku saabsan nidaamka tolling

document soo socda in la soo saaro qaabka guud ee xiriirka ka dhexeeya iibsaday iyo processor of alaabta ceeriin bixisey, - warbixinta ku saabsan isticmaalka khayraadka. Its diyaarinta baahan yahay Xeerka Madaniga ah. Warbixintani waxay tusaysaa magaca iyo qadarka:

- wax cayriin oo la helay iyo baaraandegi;

- alaabta la dhammeeyayna processor sii daayay,

- qashinka in la sameeyey qaabka guud ee wax soo saarka.

Marka la dhameeyo of processing alaabta sameeyey guddi soo saaray fal dhaweynta iyo gudbinta. Waxaa go'an qiimaha si loogu soo saarka alaabta processor. Sidoo kale xiriirka xisbiga, taas oo sii daayay alaabta ee qaab dhismeedka of this hab sharci ah, sida nidaamka tolling ah, waa inay bixiyaan macaamiisha la qaansheegad.

War haatan aynu ka fiirsan Gudigga canshuuraha in sifaha format warbixinta xiriirka ganacsiga ee.

nidaamka canshuuraha tolling

Qiimaha alaabta, kaas oo la helay on nidaamka tolling, uma siyaadiyo saldhigga canshuurta ee shirkadda, taas oo ka yar processing heshiiska sidaha. Si kastaba ha ahaatee, marka ay timaado iibka adeegyada la xidhiidha wax soo saarka ee badeecadaha ka soo jeeda alaabta ceeriin, saldhigga canshuurta waxaa la aasaasay. Waxaa lagu saleeyaa kharashka ka baaraandegidda wax xumu ama qalabka la mid ah, laakiin marka laga reebo cashuurta.

Xaaladdan oo kale, VAT waxaa loo xisaabiyaa at heerka of 18%. Tax on qalabka, shuqulladooda iyo adeegyada la siin jiray si loo hubiyo in howsha alaabta ceeriin, waxaa laga yaabaa in loo keeno si loo jari processor ah.

Dakhliga shirkadda in la sameeyaa nidaaminta Subcontracting, qeexaa sida lacagta heshiiska. Taa baddalkeeda, kharashka processor ku saleeyaa kharashka la xiriira hirgelinta shuqullada ku habboon. qiimaha alaabta ceeriin aan xisaabta lagu darsadaa.

shirkadaha Accounting waa qoondeeyo kharashka tooska ah ee soo saaridda ee alaabta ee kafado shaqada ee horumarka. kharashka aan tooska ahayn waa la duubayaa si toos ah in ay fulinta.

entries xisaabaadka

Sida aynu kor ku xusan, mid ka mid ah dhinacyada ugu muhiimsan ee sida hab sharci ah, sida nidaamka tolling ah, - tiriyo hawlgallada ay dastuurka. Ha ka fikiro si aynu si faahfaahsan waxa ay dhab ahaan taas oo taararka sidaas lagu gawraco karo.

Kuwa soo socda hawlaha aasaasiga ah waxaa la sameeyaa iyadoo la hirgelinta processing tolling:

- qaata Deposit heshiiska (muuqataa taararka 51 Debit, credit 62-2);

- xukun xaddi VAT helay (76 Debit, credit 68) a;

- milicsiga ah qiimaha alaabta ceeriin, kaas oo la qaaday si bakhaarka (003 Debit subaccount "Warehouse");

- waxaad u qortaa-off of alaabta ceeriin ee processing dheeraad ah (Credit 003);

- tolling Accounting wareejiyay dukaanka (Am 003, account-hoosaadka "Processing");

- milicsiga ah kharashka la xiriira howsha alaabta ceeriin (AT 20, Km 02);

- korsashada ee alaabta la dhammeeyayna ay ka dukaanka (Am 002);

- waxaad u qortaa-off of alaabta ceeriin loo isticmaalo (dhexena 003, sub account-"Processing");

- waxaad u qortaa-off ah kharashka la xidhiidha nidaaminta (Ar 90-2, Km 20);

- muujineysa dakhliga qandaraas la macaamiisha ah (DR 62-1, 90-1 dhexena);

- xisaabinta VAT ku salaysan kharashka ka baaraandegidda wax xumu (AT 90-3, Km 68);

- ansaxiyo VAT jaro (DT 68, Km 76);

- Hirgelinta shixnaddii ee alaabta la dhammeeyayna in macaamiisha (Km 002);

- lidka jaro (DR 62-2, 62-1 dhexena);

- helitaanka lacag ka macaamiisha ah (AT 51 KT 62-1).

Haddii ay macaamiishu leeyihiin dhowr processor, xisaabaadka ee nidaamka tolling ah waa la fuliyay iyadoo la isticmaalayo statements gaar ah counterparty kasta, taas oo ku diiwaan macluumaad ku saabsan darsaday helay, iyo sidoo kale waxyaabaha soo saaray ay sabab u tahay oo ka mid ah processing.

Maxaa Gudigga kale sifaha laga yaabaa xisaabaadka xiriirka sharci ah ee su'aasha gudahood? Kor waxaannu xusay in nidaamka tolling ah, dhinacyada ay khusayso ee xiriirka sharci ah, waxay u baahan yihiin waxaa laga yaabaa in diiwaangelinta ee diiwaanka xisaabaadka ee processor ah, kaas oo laga soocay hab u dhigma in calaamad u sii daayo caadiga ah ee alaabta ka. Waxaan ku baran doonaa midka this more.

xisaabaadka Separate-soo-saarka caadiga ah iyo subcontracting

Indeed, mid ka mid ah dhinacyada ugu muhiimsan ee xiriirka sharci ah waxaa loo tixgeliyaa sida xisaabaadka gaar ah alaabta ceeriin iyo waxyaabaha dhamaystirtay, taas oo ah sifaha xiriirka ee qaab dhismeedka of tolling iyo qorsheyaasha wax soo saarka Heerka. Maxay yihiin qaababka ay?

dhib ugu weyn ee xisaabaadka, haddii shaqeysiin sida nidaamka tolling la counterparty ah, oo heerka ugu shirkadda laftiisa soo saarta alaabta u shaqeeyo, waa in la kala saaro nidaamka xisaabaadka ee nooca wax soo saarka isla. Haddii ay tahay 2 noocyada kala duwan ee wax soo saarka, ka dibna xal la sameeyo si xooga sahlan. Laakiin haddii noocyada kala ah alaabta la mid ah, waa ay adag tahay in uu keydiyaa diiwaanka.

Khubarada waxay aaminsan yihiin in nidaamka tolling waa in uu la socdaa ku lug, gaar ahaan iyada oo qaabab account inay ka duwan yihiin kuwa sifaha sii daayo caadiga ah ee badeecada hadda. hawshan ma aha wax fudud si ay u xalliyaan. Mid ka mid ah qalabka si ay u xalliyaan waxay noqon lahayd in ay isticmaalaan xisaab kala duwan.

Sidaas daraaddeed, subcontracting circuit-soo-saarka ka koobnaan kartaa nidaamka, sida ka muuqata xisaabta 003, iyo heerka - xisaabaadka 10. Iyadoo la tixgelinayo diiwaangelinta ee alaabta la dhammeeyayna, waxa loo isticmaali karaa, siday u kala horreeyaan, warsan 002 iyo 43. Waxaa la qiyaasayo in account debit 20 Doono diiwaan kaliya kharashka iyaga u gaar ah qalabka shirkada. Tolling, markeeda, aan ka mid ahaa in qiimaha. Loan account 20 waa in lagu go'an kharashka alaabta dhamaystirtay, halka waraaqaha la fadhiisin doonaa in account debit 43 ama 40. Correspondence in ay dhacdo processing waxaa loo qaadi doonaa si ay 90-2, oo credit ee account 20.

nidaamka Tolling ee wax soo saarka, marka ay timaado in la sii daayo oo ka mid ah alaabta la mid ah, waxay u baahan tahay qoondaynta of saarka galay 2 qaybood - iyaga u gaar ah oo soo saaray uu qandaraas kula counterparty ah oo ku saleysan caadooyinka in sifaha isticmaalka alaabta ceeriin. Fursad waa tolling oo kala duwan kale oo laga fekerayo ah oo ku saabsan hawlaha wax soo saarka Heerka. Wuxuu soo jeedisay in tolling ku tempering dukaanka waxaa soo gala ka koontada 003 iyo waqti isku mid ah sidii xisaabiye u imanayaa inuu dheelitirka dhex taararka isticmaalaya debit iyo credit account 10 76. warqadihiisa Tani loo isticmaalaa in account debit 20 iyo credit account 20 - marka ugu qortaan-down waa la fuliyay qiimaha alaabta ee wax soo saarka, iyo sidoo kale debit iyo credit account 43 20 - marka loo sameeyo dhajinta ee alaabta la dhammeeyayna.

Dabcan, diiwaanka gaar ah in nidaamka tolling waxaa laga yaabaa sidoo kale in la qabtaa on mabaadi'da kale, sida waafaqsan hay'adaha talo xeerarka warshadaha, iyada oo la tixgelinayo dhegyadii of ganacsi oo gaar ah.

Qalabaynta of tiriyo on nidaamka tolling: go'aamada aasaasiga ah

Waxaan dib u eegis nidaamka ah in sifaha xisaabinta nidaamka tolling ah, in kiisas badan, hirgeliyo shirkadaha waaweyn, iyo fulinta ee mugga loo baahan yahay waxay noqon kartaa waqti aad u gubaya aan isticmaalka qalabaynta.

Filan u qalab ku haboon nooca ku haboon laga yaabaa in, haddii shirkadda ka shaqeeya xiriirka farsamo sida nidaamka tolling "1C:. UPP" Taas waxaa la moodayay lug ka mid ah beddelka barnaamjika xisaabinta caan ah, ku habboon account of nidaamka su'aal qaado. xal Tani waxa lagu gartaa a interface saaxiibtinimo user aad, kaas oo u ogolaanaya in ay hirgeliyaan hannaanka loo baahan yahay si joogto ah.

Qalabaynta of xisaabinta: isticmaalka barnaamijka "1C"

Haddii hawsha waa in ay ogaadaan xiriirka oo ay ku jiraan nidaamka tolling ah, "SCP" ayaa soo jeedinaya in ay xal qaabka guud ee algorithms in lagu saleyn karaa macaamiisha iyo Processor labadaba. Tusaale ahaan, haddii shirkad soo diro qalab dihin oo dhigiisa wax soo saarka dheeraad ah, barnaamijka khaaska ah waxay bixisaa xal dhibaatada ee marxaladaha kala duwan:

- formation of si ay u qeybiyaha;

- wareejinta qalabka processing dheeraad ah;

- fulinta adeegyada hoos processor heshiiska.

bedelidii dhiganta of "1C" ogolaanaya tirinayay la xisaabinta loo baahan yahay entries ku xiran qaab saxda ah ee waraaqaha u dhaxeeya.