44 Accounting Account "Cov Nqi Muag Khoom"
44 Accounting Account "Cov Nqi Muag Khoom"

Video: 44 Accounting Account "Cov Nqi Muag Khoom"

Video: 44 Accounting Account
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Hauv kev suav nyiaj ntawm daim ntawv tshuav nyiaj 44 ("Cov nqi muag khoom") thaum lub sijhawm tshaj tawm, cov ntaub ntawv raug sau thiab khaws cia ntawm cov nqi uas tshwm sim los ntawm lub koom haum. Lawv cuam tshuam nrog kev muag khoom, kev pabcuam, kev ua haujlwm, cov khoom lag luam. Tus account yog nquag, xam.

44 account ua
44 account ua

Nyob hauv kev lag luam

Thaum khaws cov ntaub ntawv hauv kev lag luam, account 44 qhia txog cov nqi ntawm cov khoom ntim thiab ntim cov khoom lossis cov khoom, lawv cov khoom xa tuaj rau cov neeg siv khoom, thauj khoom thiab thauj khoom, txiav tawm cov kev pabcuam nruab nrab, them nqi xauj tsev rau qhov chaw, rau Piv txwv li, hauv lwm cheeb tsam, tus nqi rau cov koom haum tshaj tawm thiab lwm cov nqi zoo sib xws.

Kev lag luam

Cov tuam txhab lag luam uas ua cov khoom lag luam, ib txoj hauv kev los yog lwm qhov, yuav tsis tu ncua cov nqi muag. Hauv cov koom haum ua lag luam, cov nqi no tuaj yeem yog: nyiaj ua haujlwm, them nyiaj rau kev thauj khoom, nqi xauj tsev, kev tshaj tawm, thiab cov nqi zoo sib xws.

Kev ua liaj ua teb

Hauv cov koom haum koom nrog hauv kev ua liaj ua teb (mis nyuj, qoob loo ua liaj ua teb, ua tawv, ua nqaij, ntaub plaub), ntawm tus account 44Cov nqi hauv qab no suav nrog:

  • khoom muag;
  • rau qaib thiab tsiaj txhu;
  • them nqi xauj tsev ntawm qhov tau txais thiab cov ntsiab lus yuav khoom.

Lwm cov nuj nqis kuj tseem suav nrog ntawm no.

tus account 44
tus account 44

Tus qauv nyiaj

Tus nqi ntawm tus as-qhauj 44 thaum lub xyoo tshaj tawm qhia txog tus nqi tsim khoom.

Cov nyiaj qiv qhia txog kev sau tawm ntawm cov nqi no. Tus nqi ntawm cov nqi faib khoom los ntawm cov khoom muag hauv lub hli yog tag nrho lossis ib nrab sau tawm thaum kawg ntawm lub hli tshaj tawm. Qhov no tshwm sim nyob ntawm tus txheej txheem uas tau muab los ntawm txoj cai accounting ntawm lub tuam txhab nyiaj txiag. Cov nqi thauj mus los rau ib feem ntawm qhov kev txiav tawm yuav raug faib tawm ntawm cov khoom muag thiab lawv cov nyiaj tshuav thaum kawg ntawm lub hli.

Tus nqi siv suav nrog:

  • sub-account 44.1 yog siv los tso saib cov nqi tshwm sim hauv kev muag cov khoom tsim, uas tau tso tawm hauv debit;
  • sub-account 44.2 yog siv los ntawm cov tuam txhab lag luam koom nrog kev lag luam thiab khoom noj khoom haus.
44 accounting tus account
44 accounting tus account

Account 44. Postings

Xav txog cov lus tshaj tawm:

  • Deb.44 / Cr.02 depreciation of fixed assets used in trading activities has accrued.
  • Deb.44 / Cr.70 cov nyiaj ua haujlwm tau nce rau cov neeg ua haujlwm pauv.
  • Deb.44 / Cr.60 qhia txog tus nqi ntawm kev ua haujlwm ntxiv thiab cov kev pabcuam thib peb.
  • Deb.44 / Cr.68 qhia txog tus nqi thiabtaxes.
  • Deb.44 / Cr.05 amortization of intangible assets has accrued.
  • Deb.44 / Cr.60 tus nqi tsheb thauj mus los (VAT tsis suav nrog).
  • Deb.19 / Cr.60 qhia txog tus nqi VAT ntawm tus nqi thauj.
  • Deb.44 / Cr.71 cov nqi mus ncig ntawm cov neeg ua haujlwm lag luam sau tawm.
  • Deb.44 / Cr.94 cov khoom tsis txaus tau raug sau tawm hauv qhov txwv ntawm attrition.
  • Deb.90.2 / Cr.44 kawg ntawm lub hli, cov nqi muag khoom raug sau tseg.

Xaiv cov nqi muag khoom (tus lej 44)

Tus nqi tag nrho ntawm cov khoom muag thaum lub sijhawm tshaj tawm yog tsim los ntawm kev ntxiv tus nqi muag khoom thiab tus nqi Hoobkas.

Yog tias tsuas yog ib feem ntawm cov khoom muag thaum kawg ntawm lub hli, ces tus nqi muag khoom raug faib ua feem rau lawv cov nqi ntawm cov khoom muag tsis tau muag.

Kev faib tawm yog qhov piv ntawm tus nqi muag khoom rau tus nqi ntawm cov khoom xa tuaj.

account 44 cov nqi muag khoom
account 44 cov nqi muag khoom

Kev faib tawm ntawm tus nqi muag. Piv txwv

Nyob rau lub hli tshaj tawm, lub koom haum xa khoom tiav hauv tus nqi ntawm 240 txhiab rubles ntawm tus nqi tsim khoom, thiab muag - rau 170 txhiab rubles. Thaum kawg ntawm lub hli, tus nqi muag khoom yog 100 txhiab rubles.

Kev Ua Haujlwm: faib cov nqi muag.

  • Kev faib tawm: 100,000/240,000=0, 4167.
  • Tus nqi muag yog sau tawm ntawm cov khoom muag.

Debit 90.2 Credit 44

170,000 x 0, 4167=70,839.

Xam tus nqi muag rauCov khoom xa tuaj:

100,000 - 70,839=29,161 lossis (170,000 - 100,000) x 0, 4167=29,169.

Ad siv

Yuav luag txhua lub koom haum nrhiav nyiaj txiag tshaj tawm lawv cov khoom lossis kev ua ub no. Niaj hnub no muaj ntau txoj hauv kev los ua qhov no:

  • chaw lag luam, tshaj tawm hauv xov xwm;
  • faib cov catalog nrog cov khoom, phau ntawv;
  • txhawb nqa cov hnub so, thiab lwm yam.

Tseem ntawm tus lej 44, cov nuj nqis rau kev tshaj tawm kev tshaj tawm raug suav nrog. Tus txheej txheem ntawm kev sau tawm cov nuj nqis no yog txiav txim siab raws li txoj cai tswj hwm kev lag luam:

  1. Kev faib tawm ntawm cov khoom muag thiab cov khoom tiav nyob rau hauv Tshuag.
  2. Reflected advertising nqi nyob rau hauv tus nqi ntawm cov khoom muag.

Cov nqi (cov nqi tshaj tawm) yuav suav nrog tag nrho cov nqi ntawm cov khoom uas twb tau muag lawm.

Kev tsim khoom lossis kev yuav khoom plig uas lub tuam txhab muab rau cov neeg koom nrog hauv kev txhawb nqa thaum lawv coj yog tus qauv. Rau cov laj thawj se, tus nqi ntawm cov nuj nqis no tsis tuaj yeem tshaj 1% ntawm lub koom haum (cov tuam txhab) cov nyiaj tau los rau lub sijhawm tshaj tawm. Tus nqi siv rau tag nrho cov nqi tshaj tawm uas tsis suav nrog hauv cov npe ntawm cov nqi raug nqi.

Example

LLC tau txhawb nqa Lub Nroog Hnub los ntawm kev them nyiaj rau kev ua yeeb yam nto moo los ntawm kev hloov tsib puas txhiab rubles. Qhov no suav hais tias yog kev tshaj tawm. Yog li ntawd, xws li kev pab cuam yog coj mus rau hauv tus account raws li. Cov nuj nqis zoo li no yog qhov qub.

LLC khwv tau 47,200 hauv lub sijhawm tshaj tawm000 rubles (xws li VAT 7 lab 200 txhiab rubles). Tus qauv rau cov nqi tshaj tawm yog 400 txhiab rubles: (47,200,000 - 7,200,000) x 1%.

Tus nqi tshaj tus qauv yog: 500,000 - 400,000=100,000 rubles.

LLC yuav tuaj yeem txo cov nyiaj tau los ntawm se tsuas yog 400 txhiab rubles.

44 tus account
44 tus account

Thaum lub sijhawm tshaj tawm (lossis lub hli), cov nqi muag khoom tau sau tseg hauv daim ntawv teev npe, thiab tom qab ntawd debited rau tus account 90 ntawm subaccount 2 "Kev muag khoom" (yog li ntawd, tus nqi ntawm cov khoom muag tau tsim) los ntawm credit 44 ntawm tus accounting.

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