Buyela izimpahla umphakeli: ukuthunyelwa accounting. Indlela yokwenza ukubuya umphakeli?

Ukuthatha ukubaluleka umthengi kumele ahlole ngokucophelela kubo ukushada, emaphaketheni ezilimele nezinye nakusoleka. Uma kukhona ngeziphambeko, yenziwa ukubuya umphakeli. Wiring esimweni ngasinye zizohluka. Imininingwane engeziwe mayelana izici lo msebenzi, funda ku.

umthetho

Ngokusho Art. 421 we Code Civil, umphakeli ungabuyela umthengi akuyona kuphela ichithekile, kodwa futhi okuhle umkhiqizo izinga. Isizathu kungaba ukuntula funa. Lo msebenzi iyona ephambene ukuqaliswa. Buyela izimpahla aphelelwe yisikhathi Kwenziwa ngaphakathi kohlaka inkontileka supply. Izisekelo kungaba:

• Ukungabi kwemibhalo.
• Irisidi lemali ezincane sobubanzi umkhiqizo (v. 466, p. 468).
• Kubi izinga amagugu (Art. 475).
• Ukungabikho esitsheni (Art. 482).

Ngesikhathi ukudluliselwa izimpahla umthengi uthola ubunikazi babo. Angaba ukulahla amagugu ngezizathu ngenhla. Ngo nokushintshashintsha ekukhombeni umthengi kumele enze "ukubuyela umphakeli kwezimpahla isenzo", ukubonisa ohlwini lwezikhalo bese uthumela ku umdayisi.

ukubhalisa

Ukuze BU libonise ukubuya umthengi incike ukuthola umshado. Uma ukungafani ezembulwa phambi ezimali amagugu kuyakuyiswa iyawakha, futhi umkhiqizo ebuyiselwa umphakeli. Ubunikazi uhlala nomthengisi. Umthengi izotholwa izimpahla kwi ishidi akhawunti off-ibhalansi 002 "Izimpahla kanye izinto esitokisini", futhi uma ubuyela - abadonsi kubo kusukela credit. DT51 wiring KT76 babonakalisa kokuthola imali umphakeli ukuze isimangalo. Ngakho, ngo-ECU ufuna ukubonisa ingqikithi imisebenzi emithathu:

• Bhalisa invoyisi irisidi amagugu.
• Okuqukethwe yokukhansela kwezimpahla.
• Bonisa isitatimende sasebhange phezu namarisidi imali.

Uma umshado wathola emva ukuthunyelwa, nomthengisi isethwe hhayi ohambelana isenzo. Yonke imisebenzi okwalandela ziboniswe sub-akhawunti 76,6 «Izibalo ngaphansi izimangalo».

Indlela yokwenza izimpahla ukubuya umphakeli ngemva kokwamukela inkokhelo kusengaphambili?

Cabangela lesi simo njengesibonelo.

Ltd. wathenga izinzipho eceleni ruble 25 000. Ngaphambi ukwamukelwa iye efakwe ohlwini 50% phansi lokukhokha. Ngemva zokuthunyelwa umshado uye wembula lokhu: zonke izinzipho kungekho cap. Hlela ukubuya umphakeli. Izintambo zikagesi ezisobala:

• DT60 "Intuthuko" KT51 - 12 500 - efakwe ohlwini kusengaphambili.
• DT68 KT76 - 1906,78 - kubonakala VAT.
• DT41 KT60 - 25 000 - izimpahla kunakwe.
• DT19 KT60 - 3813,56 - zaba-VAT.
• DT60 KT60 "Intuthuko" - kusengaphambili uyasho.
• DT68 KT19 - 3813,56 - invoyisi obhalisiwe.
• DT76 KT68 - 1906,78 - abuyiselwe i-VAT.
• DT76 KT41 - 25 000 - ubuyele umphakeli.
• DT76 KT68 - ruble 3813,56. - acabangele VAT.
• DT51 KT76 - ruble ayizigidi 12.5 .. - imbuyiselo izimpahla.

Ngo obonakalisa umphakeli lokhu msebenzi nzima ekhokhwayo VAT ukukhokhelwa kusengaphambili futhi ebanjwayo okwalandela reflection.

• DT51 KT62 - 12 500 - wathola imali kumthengi.
• DT76 KT68 - 1906,78 - anezinhlaka ukuthungwa.
• DT62 KT90.1 - 25 000 - zaba ngezimali.
• DT90.3 KT68 - 3813,56 - icala VAT.
• DT90.2 KT41 - 20 000 - izindleko kubhekwe.
• DT62 KT62 - 12 500 - uyasho kusengaphambili.
• DT68 KT76 - 1906,78 - VAT imali ebanjwayo.
• DT62 KT90.1 - 25,000 - kwezinzwa kokusebenza.
• DT90.2 KT41 - 20 000 - Ukulungiswa of bhala-off izimpahla.
• DT90 KT19 - 3813,56 - kwezinzwa VAT enqwabelene.
• DT62 KT62 - 12 500 - ukulungiswa yokukhokha wathola kusengaphambili.
• DT68 KT19 - invoyisi yokubhalisa ukuze uthole imbuyiselo - 1906,78.
• DT62 KT51 - 12 500 - imbuyiselo kumthengi.

Futhi uma nezikhathi intela ingafani?

Ngokusho para. 6 PBU 9 "Imali engenayo kwenhlangano", izimali e-BU esithathwayo inani elilingana ukuqhutshwa wathola. Lapho semthethweni ukubuya umphakeli, kunenkolelo yokuthi ubunikazi engakaze idluliselwa kumthengi. Ngokusho para. 80 AR RF, imali ekunciphiseni emva ukuthola konyaka odlule ngomshado ubonakala ukulahlekelwa sekubika. Ekuthuthukisweni Kokuhleleka ayihlelwa ibhalansi. Cabanga ngesibonelo sika-izimo eyedlule njengoba yoba ezahlukene intela izinkathi ukubuya umphakeli. Izintambo zikagesi ezisobala:

• DT91.2 KT62 - 25 000 - kubhekwa ukubuya umdayisi, njengoba izindleko zonyaka yokubika.
• DT41 KT91.1 - 20,000 - walulama izindleko bhala-off.
• DT68 KT91.1 - 3813,5 - wamukele i-VAT ebanjwayo.

Ibuyisa futhi Ukubuyiselwa kwemali ngabanye

Inqubo ye izinkokhelo ngaphansi izivumelwano zokuthenga zokuthengisa bese ukudayiswa kulawulwa Ch. 30 we Code Civil. Imali engeke ibuye ekhokhelwa izindwangu, amakha, ubucwebe kanye nabanye. Kwezinye izimo, umdayisi ayikwazi bayenqaba ukwamukela impahla ithengiswe. Sibheka ngokuningiliziwe indlela ehlelekileko izimpahla wabuya.

Ltd ithengwa ingubo ngentengo ayizinkulungwane 2.5. Hlikihla. Ngosuku olulandelayo, umthengi wabuya nto, njengoba kwakunjalo emshadweni, futhi ithole imali emuva. Hlela ukubuya umphakeli. Izintambo zikagesi ezisobala:

• DT76 KT90.1 ayizinkulungwane -2.5. Hlikihla. - Ukubuyiselwa imali engenayo evela yokuthengisa.
• DT90.2 KT41 - ruble ayizigidi 2 .. - ibonisa yentengo izimpahla.
• DT90.3 KT68 - ruble 381,36. - acabangele VAT.
• DT76 KT50 - ruble 2500. - wabuyela imali umthengi.
• DT41 KT76 - ruble 2000. - debit lento.
• DT90.2 KT42 - ruble ayizigidi 0.5 .. - abuyiselwe ukuhweba nesabelo.

ukugeleza kwemibhalo

Imininingwana izibambiso kumele lulungiswe ukulethwa inkontileka. Kufanele kuqashelwe ukuthi umthengi buthakathaka ubophekile ukuba enze isikhalazo (incwadi) ukubuyela umphakeli futhi ulithumele nge e-mail. Lokhu kuyokwenza ugcine isikhathi ku wamaphepha. Isitifiketi eyenziwe ifomu mahhala, esisayinwe abameleli zombili izinhlangothi futhi isisekelo ukwakheka isimangalo. Ngakwelinye ihlangothi, umdayisi kumelwe athathe izimpahla kwi-akhawunti, ufake invoyisi zokulungisa futhi ulithumele umthengi. I-Akhawunti redesigns lapho ukushintsha inani noma inombolo yamanani. Nansi indlela design zokubuyiselwa kwezimpahla umphakeli.

Ngo okudayisa, inqubo lihlukile. Umdayisi kumelwe athathe isheke, ngena ngemvume zavskladom, bahlelekela isitatimende ngesimo CM-3, ukubhala-invoyisi futhi ibuyisele le mali. Imibhalo yoba umnyango ezimali. I imali ekhokhiwe alotshwe iphephabhuku cashier sika. It kunciphisa izimali. Uma ukubuya waqaphela kungakadluli usuku lokuthenga, inqubo ehlukile:

• umthengi owenza isitatimende, okungenakuqhathaniswa, okuletha ukuthula isheke;
• bill ukubuyela umphakeli ngeke ungene ngemvume amakhophi amabili: eyodwa enamathiselwe umbiko, wesibili kunikezwa iklayenti;
• umdayisi inikeza imali futhi CSC;
• uchibiyela BU.

VAT ezimali

Uma umthengi enqaba ingxenye party, umdayisi imvoyisi ku ukwehlisa izindleko noma inombolo yamanani. Ubizwa ebhaliswe ileja kuthenga. Uma umthengi enqaba lonke party, umdayisi nerejista ukuthungwa yayo. VAT Umamukeli izimpahla akuyona wamemezela, kodwa kuyisenzo nobheka impahla ukuba ayilondoloze.

izibonelo

Cabanga, njengendlela ukubuya senziwa umphakeli (ezimali okufakiwe ezimeni ezahlukahlukene uyovele ziyahlukahluka).

Umthengisi ezithunyelwa value umthamo wamandla ayizinkulungwane 11.8. Hlikihla. (VAT - 1800 rbl.). Intengo izindleko - ruble ayizigidi 8 .. Umthengi ikhokhwe umthethosivivinywa inani eligcwele, bese kutholakala indawo emshadweni, futhi lonke iqembu wabuyela umdayisi.

Buyela izimpahla umphakeli senzeke ngemuva kokukhokha. Ngakho-ke, ngo-wiring iye ayisungula 76 "kwaBantu nge abakweletayo, abakweletwayo. Ngemva kubuyekezwe umthengi sekukhona okumele zikhokhelwe. Le mali kubonakala akhawunti 76. Ngemva imbuyiselo ibhalansi lokugcina zeroed. Lokho-akhawunti efanayo isetshenziselwa zasemizaneni abanamacala nabantu abakweletwayo. Nakhu ukuthi ukukhipha ukubuya umphakeli ngemuva kokukhokha party.

Umthengisi ukhiqiza ukuthunyelwa ezilandelayo:

izintambo okunjalo akhiwa, uma izimpahla abuya eliphansi, noma ezinye okunezinhlobonhlobo engafanele bodokotela.

ukuqaphela Imininingwane

inkontileka Coolie of ukudayiswa enikeziwe isimo lapho umthengi ungabuyela izimpahla uma engazihlanzi ukuthengisa. ukwenza lolo shintsho operation uyabulawa, futhi impendulo ukudayiswa. Kuthatha indawo ngenkululeko zombili izinhlangothi. Ubunikazi wabuyela umphakeli. umamukeli uMbumbi invoice kanye nesitayela encwadini ukudayiswa.

Lokhu Isikimi disadvantageous umphakeli, njengoba la maphilisi siqedwa ngentengo ephansi bese ubuyela for more (kwalotshwa ngo izindleko 8 ayizinkulungwane. Deda., Futhi lifakwa 10 eziyinkulungwane. Deda.).

umehluko

Nakulokhu futhi, halamuzi ngokuyisisekelo imisebenzi emibili ukubuyela amagugu. Umdayisi ezithunyelwa izimpahla, futhi emva kwesikhathi esithize ithole emuva lonke party, noma nje ingxenye yalo. Uma imbangela kuyinto iphutha nge amagugu inkontileka quality, umbala, ukumisa, usayizi, nokunye. N., Lo msebenzi ukubuyela nje. I-Russian Civil Code, yena iphathwa njengoba izibopho okuzenzakalelayo umphakeli. Uma umthengi uthi emagugwini ingabuyeli umkhiqizo ngenxa yokuthi akakwazanga ukuwudayisa ke lokhu kubizwa ngokuthi impendulo ukuqaliswa. Zombili izinhlangothi amelela khona kule CU futhi NU anjengokuthi ukuthenga evamile futhi ukudayiswa. Umthengi ubhala bangaphambili umphakeli invoyisi ibonisa encwadini yokuthengisa, inzuzo esigabeni. BU izindleko amagugu kungukuthi ubuyiswe nje kubhekelwe ku ukuhlaziywa 90. Umehluko kule CU futhi OU asivelanga. Kuyinto ezimali Okumangaza. Nakuba empeleni nobunzima ekuklanyweni imisebenzi lapho.