Unbilled tsamaisa - sena ... boikarabello phepelo unbilled

Re bagwebi, hangata e le boemong bo hlaha moo o lokela ho kena ka libuka thepa e ntle le litokomane tse ling. Ka le boikarabello, tshebetso ena ke lebitso itseng - bao e seng invoiced pepisa. kgwebisano ena, eo 'mele tlhahlobo lefa a lebisa tlhokomelo e khethehileng. Re nahana ka ho qaqileng tsamaiso ya boikarabello bona.

ngodiso

Russia Lekala la Lichelete ka 2001, e ntshetswa pele "Guidelines bakeng sa boikarabello ba inventories." Ba o ile a bontša hore batho bao e seng invoiced tsamaisa - e fanang ka, e leng o ile a tla mokhatlo ntle litokomane fedisa: .. Litlaleho, ditlhoko tefo, joalo-joalo lihlahisoa tsena tse entsoeng ka lengolo la bopaki la amohelana (foromo nomoro ea 132). E entsoe likopi tse peli. Ea pele ke moreki, 'me e mong e romeloa ho mofani wa thepa e. Ketso e re: sehlahisoa lebitso, yuniti ya tekanyo, palo, theko, chelete le le le se nang VAT.

Boikarabello bakeng sa phepelo unbilled

Organizations lokela ho nka mehato eohle ho fumana litokomane tsa ho tswa ho morekisi ka nako le hula tjhelete ya dintho tsa General Melawana. romelletsoeng Unbilled ba kena ka tsela e tšoanang le moputso bonyane. The katisediwa le maiketsetso boikarabello boletsweng mosebedisi (maraka) litheko.

romelletsoeng Unbilled tlalehiloe ka boikarabello wiring DT10 (41) KT60. Haeba mora Posting e fellang kateng le hore ka theko sebele fapane le sa ngolisoa, e tla ba ho hlokahala hore ho etsa liphetoho ho tokomane ena. Taelo ea tshebetso ena e itšetlehile ka nako ea ho amohela balebedi. Ha sa behe ba thepa le ho fumana lefiswang ho phethahala ka selemo almanakeng ka le 'ngoe, u tla tlameha ho fetola theko ea thepa e ba ile ba fumana, empa ho se phapang, le phetoho.

MOHLALA 1

JSC saennweng konteraka phepelo ea phofo. Ka March khamphani o ile a fumana methaka ea lihlahisoa tse tala ntle ditokomane. Akhaontente capitalized e ka theko e le pelehi fetileng ya thepa ho tloha mofani wa thepa ena (110 thous. Itlotsa.). Ka khoeli ea tšoanang fetile tlhahiso phofo, bohobe hlahiswa tsa sona, tseo hang-hang kenngwa tshebetsong. Ka April, moabi filed litokomane fedisa leo tala theko lintho tse bonahalang e ne e le 121 tse sekete. Itlotsa. Bontša ho moreki o tsamaisa batho bao e seng invoiced ya lakane ho leka-lekana. wiring:

• DT10 KT60 - 100 likete li-ruble .. - hlokomele phofo ka theko 'maraka.
• DT19 KT60 - 10 likete li-ruble .. - hlokomele VAT.
• DT20 KT10 - 100 likete li-ruble .. - phofo e isoa ka tlhahiso.

Ka mor'a ho amohela litokomane ho tloha mofani wa:

• DT10 KT60 - 100 likete li-ruble .. - felisoa litšenyehelo tsa lihlahisoa tse tala.
• DT19 KT60 - 10 likete li-ruble .. - felisoa VAT.
• DT20 KT10 - 100 likete li-ruble .. - felisoa litšenyehelo tsa lihlahisoa tse tala, a isoa ka tlhahiso.
• DT10 KT60 - 110 likete li-ruble .. - hlokomele litšenyehelo tsa phofo ho latela litokomane tsa ho.
• DT19 KT60 - 11 likete li-ruble .. - hlokomele VAT.
• DT68 KT19 - 11 likete li-ruble .. - VAT deductible qeto.
• DT20 KT10 - 110 likete li-ruble .. - qosoa litšenyehelo tsa lihlahisoa tse tala bakeng sa tlhahiso.
• DT43 KT20 - 10 likete li-ruble .. - hlokomele phapang ka theko.
• DT60 KT51 - 121 likete li-ruble .. - phethile tefo ho mofani wa thepa e.

maemo a khethehileng

Litokomane tsa ka phepelo neotfakturnye ka isoa tlang eo almanakeng selemo. Joale e ntan'o ba tatelano ea liphetoho tla itšetleha ka ho se tšoane ha litheko:

• DT91-2 KT60 - kgolo ya molato le bontša tahlehelo ea lilemong tse fetileng (haeba theko ka litokomane le ka tlaase li tlotloa).
• DT60 KT91-1 - phokotseho molato le ka pontšo ea phaello selemo pele (haeba litheko ka ditokomane holimo ba tlotloa).

MOHLALA 2

CJSC saennweng konteraka phepelo ya thepa. E 'ngoe ea liphathi tseo, ba ile ba amohela ka November 2015, ho mofani wa thepa e sa ho fanweng ditokomane. mokhatlo o hlophisitsoeng o arabetse akhaonteng lona 10 ka lebaka la ho fana ka puo ea pele ea thepa e tšoanang le hloka 24.898 li-ruble. Ka November, mokhatlo o hlophisitsoeng o ile a sebelisa thepa bakeng sa phano ya ditshebeletso le ka khoeli ea tšoanang amohela tsoela. litokomane tsa pelehi li ne li fana ka feela ka April 2016. Litšenyehelo sebele ea thepa e ka tlaase ho moo capitalized - 24 780 li-ruble. Bontša moreki Bu boikarabello liphetoho le thepa e unbilled. wiring:

1. 2015:

• DT10 KT60 - 21,1 likete li-ruble .. - thepa capitalized thoko.
• DT19 KT60 - 3798 li-ruble. - hlokomele chelete ea lekhetho.
• DT20 KT10 - 21,1 likete li-ruble .. - Materials etsoa likarapa ho fana ka litšebeletso.

2. 2016:

• KT91-1 DT60 - 100 li-ruble. - phokotseho ya palo ya melato ho mofani wa thepa e.
• DT19 KT60 - 3798 li-ruble. - phetoho ea VAT.
• DT19 KT60 - 3780 li-ruble. - e ileng ea VAT ka lefiswang ena.
• DT68 KT19 - 3780 li-ruble. -, tlasa palo ea lekhetho la thepa.
• DT60 KT51- 24,78 sakir. Itlotsa. - phethile tefo ho mofani wa thepa e.

litlaleho tse ling

TMC ka kenya ka libuka tse 15 le 16 hloko. Ka mor'a moo, ho sebetsa ho lokisoa e phethahatsoa ka dikgatotharabololo joalo:

• DT10 (41) KT15 - mehloli pelehi.
• DT15 KT60 - bontša ea sekoloto ho mofani wa thepa e.
• DT15 KT60 - lihlahisoa tse tala theko phetoho.
• DT16 KT15 - theko feteletseng fetang theko tšoaneloa ke moputso.
• DT15 KT16 - the fetang theko fetang theko.

MOHLALA 3

JSC o ile a fumana thepa ea phofo e ntle le litokomane tse ling. mokhatlo o hlophisitsoeng capitalized ka thepa e tala akh'aonto 15 le ea 16 ka theko tšoaneloa ke moputso - 130 likete li-ruble .. Ka ngollano, e leng o ile a fihla qetellong ea khoeli, theko ea thepa e na 129,8 sekete. Itlotsa. Tefo entsoeng ka mor'a ho amohela litokomane ena. Khiro ka moreki Bu ka letsatsi la amohela lihlahisoa tse tala:

• DT10 KT15 - 130 likete li-ruble .. - capitalized lintho tse bonahalang e tala.
• DT15 KT60 - 130 likete li-ruble .. - bonahatsa mofani wa thepa e ikhethang.

Ka nako la kamohelo ya ditokomane sa:

• DT15 KT60 - 130 likete li-ruble .. - fetola theko ea lihlahisoa tse tala.
• DT15 KT60 - 110 likete li-ruble .. - bonahatsa theko sebele ba pelehi.
• DT19 KT60 - 19,8 likete li-ruble .. - hlokomele VAT.
• DT68 KT19 - 19,8 likete li-ruble .. - VAT deductible qeto.
• DT60 KT51 - 129,8 likete li-ruble .. - remitted tefo.
• DT15 KT16 - 20 likete li-ruble .. - phetoho ea litheko e tala lintho tse bonahalang (qetellong ea khoeli).

VAT

Ho latela Art. 171 tsa lekhetho Code, e lefang lekgetho ka fokotsa VAT haeba:

• Products reka bakeng sa ditransekshene taxable, ho Resale;
• Di tlotloa;
• ho na le ke bili ho tloha morekisi.

Nahana ka maemo a ka holimo khahlanong le phepelo unbilled.

tšebeliso shebiloeng

Products le ka rekoa ka tshebetso ya taxable le batho bao e seng taxable. Ka e mong le e boemo ba kamoo ho hlokahalang ho netefatsa ho latelwa le ba pele ba maemo ana.

Posting

Haeba litaba romelletsoeng unbilled etsoa motheong oa lefiswang TORG-12, mokhatlo o hlophisitsoeng o nang le tokelo ea ho VAT ka reka joalo deductible. Ha lekhetho nakong tlhahlobo ea amohela tshebetso ena e fosahetse, ho qholotsa litokelo tsa bona e tla ba ka lekhotleng.

Khang ka ba boemong bona ke maemo a bakeng sa phetiso ya thepa ho moreki wa. Ha thepa li romeloa ka lefelo la mofani wa thepa, ho e tlameha ho fana ka (feta ka microcyteme a) ya lading ho moreki wa. sieo eona e ne e bontša ho hloka bopaki ba mehloli rasiti mokhatlo o hlophisitsoeng, ha ho na lebaka la ho nka ka ho VAT ena.

lefiswang

Inkele litlaleho tse ba isoa litlaleho le ho lieha likhoeli tse 'maloa ka tsamaisa batho bao e seng invoiced. Ena ke tlōlo ea Art. 169 tsa lekhetho Code. E bolela hore mofani e tlameha ho fana ka e lefiswang hara matsatsi a 5 ho tloha letsatsing la thepa kapa ho fallisa beng. VAT ka, tlasa feela ka mor'a ho amohela lefiswang, empa e ke ho hlokahala hore ho khetha nako ea lekhetho. Ho ea ka lengolo Lekala la palo Finance 253, theolelo ya e ka etswa feela ho nako eo moreki o fumana lefiswang. Empa maqheka a joalo a ka hohela tlhokomelo ea ba boholong ba lekhetho. Joale e ke ho hlokahala hore ho sireletsa maikutlo ea lekhotla.

Ha o bua ka lengolo le tsoang ho Lefapha la Lichelete, ka liketso, boemo bona bo ka 'na etsahala. Moabi tla bontša ka letsatsi tokomane ea July 17, 2015, empa moreki o tla fumana e lefiswang matsohong a Phato 18 feela 2015. VAT ka, tlasa feela ka August khoeli. E le ho qoba mathata a ka lekhetho, ba lokela ho pele hlophisa tokomane e tiisang hore fumana lefiswang ke ka August. Sena se ka ba le enfelopo le setempe sa, koahela sekoahelo lengolo, ngollano kutu.

Lekhetho ka phaello

romelletsoeng Unbilled li nkoa nako pelehi ha mofani wa thepa e sa ho fanweng ditokomane. Ha bala lekhetho chelete (GMP) phepelo joalo ke ke ho nkoa ka hloko. Ka mehlala e tšohliloeng pele bone hore thepa ka qosoa ka tlhahiso ea ho fumana litokomane tse ling. Tabeng ena, e le setsi bakeng sa manolotsoeng tsa NPP mokgatlo ditshenyehelo hloka ho hlakisoa.

Ha litokomane li isoa moreki ho fihlela ho ikokobelletsa tsa phatlalatso ea, mokhoa le phetoho ya manolotsoeng tla etsoa e le hore ena. E le setsi sa PNP fokotseha nakong eo thepa ba ne ba rekisoa. Ditjeo tobileng le e sa tobang hore a li abele ngotsweng theoha ka tlhahiso ea thepa. Tabeng ea pele, litšenyehelo tse tlalehiloeng ka nako eo ka eona ho hlahisoeng e se e ile a hlokomela, 'me ea bobeli - ka nako ya lokolloa ha thepa le thepa ka tlhahiso. Haeba mokhatlo o hlophisitsoeng oa hao sebedisa mokhoa chelete, e le setsi bakeng sa NPP lokela ho fokotswa ha tlhahiso ea decommissioned tsamaisa batho bao e seng invoiced. Sena se boletsoeng sehloohong se. 320 tsa lekhetho Code.

Ha mofani wa thepa o fane ka ditokomane ka mor'a hore o ikokobelletsa ea phatlalatso ea, mokhatlo o hlophisitsoeng ka (empa ha se tlamehile) ho file "utochnenku". Miscalculation ha e ile ea etsa hore ea fokotseha ka palo ea lekhetho. Hobane boleng ba thepa e unbilled ka bontšoa ke nako jwale.

Haeba mokhatlo o hlophisitsoeng oa hao sebedisa PBU 18/02, ho ile a etsa hore ho se tšoane nakoana tla lebisa hore ho thehoe oa letlotlo lekhetho. Ho ba le botsitso e tla lokela ho bonahatsa khiro ana:

• DT09 KT68 - boikarabello lekhetho letlotlo.
• DT68 KT09 - a ngole tjena-theoha ha thepa ea lekhetho ka mor'a fokotsa botlaaseng bakeng NPP.