Cov khoom tso tawm rau kev tsim khoom (posting). Accounting rau pov tseg cov ntaub ntawv. accounting nkag

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Feem ntau ntawm tag nrho cov tuam txhab uas twb muaj lawm ua tsis tau yam tsis muaj khoom muag hauv lawv cov dej num, uas yog siv los tsim cov khoom, muab kev pabcuam lossis ua haujlwm. Txij li thaum cov khoom lag luam yog cov cuab yeej ua kua tshaj plaws ntawm kev lag luam, lawv cov nyiaj txiag kom raug yog qhov tseem ceeb heev.

Nyob Liquidity yog lub peev xwm ntawm cov khoom hloov mus ua nyiaj. Cov khoom muag siv ib qho ntawm thawj qhov chaw hauv cov npe ntawm cov khoom no, vim nws yog vim cov khoom muag uas lub tuam txhab ua kom tau nyiaj.

Kab lus no yuav txiav txim siab txog cov ntaub ntawv dav dav txog cov khoom muag, kev sau nyiaj txiag - cov ntaub ntawv tso tawm rau hauv kev tsim khoom, rau lwm yam kev xav tau, pov tseg thiab muag cov khoom muag.

MPZ yog dab tsi?

Ua ntej mus rau qhov piav qhia ntawm kev tshaj tawm - cov ntaub ntawv raug tso tawm rau hauv kev tsim khoom thiab lwm yam kev tshaj tawm, cia peb txheeb xyuas qee lub tswv yim.

IPZ lees paub cov khoom muaj nqis koom nrog hauv cov haujlwm tseem ceeb ntawm kev lag luam. MPZs raug txhais raws li peb yam: lawv siv hauvntau lawm voj voog, ncaj qha rau kev muag khoom thiab rau lwm yam kev xav tau ntawm lub koom haum. Hauv lwm lo lus, MPZ yog cov khoom siv hauv kev lag luam. Txij li cov khoom lag luam yog cov cuab tam tam sim no, lwm qhov tseem ceeb rau kev txiav txim siab cov khoom muag yog lub sijhawm ntawm lawv siv, uas yuav tsum luv dua 12 lub hlis lossis ib lub voj voog ntau lawm.

Ntxiv rau cov khoom muag, ib lo lus tseem yog cov khoom muag. Ntau tus xav paub qhov txawv ntawm cov tswv yim no. Qhov tseeb, tsis muaj qhov sib txawv ntawm lawv, thiab hauv qhov sib txawv ntawm MPZ thiab TMC txhais tau tias tib yam. Ua ntej nkag mus rau hauv kev quab yuam ntawm PBU 5/01, lub sij hawm cov khoom thiab cov khoom siv ntau dua los xaiv cov reserves.

Nkag mus thiab Kev Ntsuas Cov Khoom Muag

Txais cov ntaub ntawv tuaj yeem ua los ntawm kev yuav lossis tsim lawv tus kheej cov nyiaj ntawm tuam txhab. Thaum tau txais daim mat-in, cov ntaub ntawv cuam tshuam nrog thiab daim ntawv xaj (tsis yog yuav tsum tsis meej pem nrog daim ntawv txais nyiaj ntsuab) raug kos, uas yuav tsum muaj tag nrho cov ntaub ntawv tseem ceeb ntawm cov khoom thiab cov ntaub ntawv. Kev suav nyiaj thiab kev khaws cia kuj tseem siv tau. Cov no suav nrog batch method thiab varietal method. Cov khoom lag luam tuaj yeem siv rau lub hom phiaj ntawm kev tsim khoom (ntawm tus lej 20) lossis lawv qhov muag ntxiv. Thaum sau cov khoom thiab cov ntaub ntawv, lawv yuav tsum tau soj ntsuam. Muaj peb txoj hauv kev los ntsuas cov khoom muag thaum sau tawm: ntawm tus nqi tsev, ntawm tus nqi nruab nrab, lossis tus nqi ntawm thawj zaug ntawm lub sijhawm yuav khoom (FIFO).

Nyiaj (pab) MPZ

Kev siv cov lev-hauv txhais tau tias lawv muab los ntawm cov tsev khaws khoom rau ntxivsiv nyob rau hauv lub voj voog ntau lawm los yog rau cov kev xav tau ntawm lub tuam txhab. Feem ntau, kev nkag mus rau kev noj cov khoom thiab cov ntaub ntawv yog ua nyob rau hauv tus nqi ntawm tus account 20. Kev txav ntawm cov khoom thiab cov ntaub ntawv nyob rau hauv lub enterprise nws tus kheej los ntawm ib lub warehouse mus rau lwm lub los yog rau kev tsim kho nyob rau hauv lub cheeb tsam ntawm lub enterprise yog suav tias yog ib tug sab hauv. txav ntawm cov khoom muag. Cov ntaub ntawv ntawm cov kev lag luam kev lag luam no suav nrog kev siv cov ntaub ntawv hauv qab no: daim ntawv xa nyiaj rau kev txav mus los, txwv-daim npav M-8, daim ntawv them nqi M-11 thiab daim ntawv xa nyiaj M-15. Lawv tau qhia nyob rau hauv cov kab ke tom qab piav qhia txog kev lag luam kev lag luam.

Tshaj tawm - cov ntaub ntawv tso tawm rau kev tsim khoom thiab rau lwm lub hom phiaj

• Dbt 20 Cdt 10 - cov khoom siv hauv lub ntsiab. ntau lawm (M-8, M-11, M-15).
• Dbt 23 Kdt 10 - to auxiliary production (M-8, M-11, M-15).
• Dbt 25 Kdt 10 - for general purposes (M-8, M-11, M-15).
• Dbt 26 Kdt 10 - rau kev lag luam dav dav (M-8, M-11, M-15).
• Dbt 10 Kdt 10 - sab hauv ntawm cov khoom thiab cov ntaub ntawv (invoice for internal txav).

Lwm yam khoom pov tseg

Ntxiv rau cov khoom siv ib txwm siv, muaj lwm yam pov tseg ntawm cov khoom thiab cov khoom siv. Lwm qhov kev pov tseg muaj xws li sau tawm ntawm cov khoom muag thiab lawv cov nyiaj pub dawb. Kev sau-tawm tshwm sim nyob rau hauv peb qhov xwm txheej: kev tuaj txog ntawm cov khoom thiab cov khoom siv rau hauv kev puas tsuaj, kev laus (kev coj ncaj ncees), kev tshawb pom ntawm qhov tsis txaus lossis tub sab ntawm cov khoom muag thiab lawv cov kev puas tsuaj (vim yog lub zog majeure, ib yam nkaus). Obsolescence yog to taub raws li ib tug txo nyob rau hauv lub liquidity ntawm cov khoom muag, vim yog cov tsos ntawm lub lag luam ntawm tshiab analogues.

Kev tshem tawm ntawm lev-hauv yog ua raws li kev txiav txim siab tshwj xeeb tsim rau qhov nocommission, nyob rau hauv uas cov neeg muaj nyiaj txiag lub luag hauj lwm rau cov khoom thiab cov ntaub ntawv yuav tsum muaj. MPZ raug tshuaj xyuas thiab npaj kev pov tseg. Kev pub dawb ntawm cov ntaub ntawv yuav tsum tau ua los ntawm cov ntaub ntawv tseem ceeb rau kev noj cov khoom thiab cov khoom siv - cov ntawv xa nyiaj, cov ntawv thov rau cov nuj nqis rau sab, thiab lwm yam. Nyob rau tib lub sijhawm, qhov tseeb ntawm kev pub dawb yog them se, nrog rau kev muag ib txwm ntawm MPZ rau nyiaj. Lwm qhov kev tso nyiaj rau kev pov tseg ntawm cov ntaub ntawv yog ua los ntawm cov ntaub ntawv hauv qab no: kev txiav txim ntawm kev sau ntawv tawm mat-hauv (tom qab no ASM), kev sau nyiaj-xws li (tom qab no BSR), invoice (tom qab no SF), daim ntawv txais nyiaj ntsuab (tom qab no PKO), invoice M-15, daim ntawv KO-1, phau ntawv muag.

Tsis zoo li cov khoom dhau los (cov khoom tso tawm rau hauv kev tsim khoom thiab rau lwm lub hom phiaj), muaj ntau qhov kev nkag rau kev pov tseg cov khoom thiab cov khoom.

Cov khoom lag luam pov tseg pov tseg

• Dbt 94 Kdt 10 - sau-tawm thaum muaj kev puas tsuaj (ASM).
• Dbt 20 Cdt 94 - sau-tawm thaum muaj kev puas tsuaj nyob rau hauv qhov txwv ntawm ntuj poob rau cov nqi ntawm lub ntsiab. pr-va (BSR, ACM).
• Dbt 23 Kdt 94 - sau-tawm thaum muaj kev puas tsuaj hauv thaj tsam ntawm noj. tua rau kev them nyiaj yug pr-in (BSR, ACM).
• Dbt 25 Kdt 94 - sau-tawm thaum muaj kev puas tsuaj hauv thaj tsam ntawm kev noj. tua rau tsoom fwv cov nuj nqis (BSR, ASM).
• Dbt 26 Kdt 94 - sau-tawm thaum muaj kev puas tsuaj nyob hauv thaj tsam ntawm noj. tua rau cov nuj nqis hauv tsev neeg (BSR, ASM).
• Dbt 29 Kdt 94 - sau-tawm thaum muaj kev puas tsuaj hauv thaj tsam ntawm noj. tua rau tus nqi ntawm kev pabcuam pr-in (BSR, ACM).
• Dbt 73.2 Kdt 94 - sau tawm thaum muaj kev puas tsuaj dhau ntawm ciam teb noj. tua ntawm cov neeg ua txhaum, yog lawv pom (BSR, ACM).
• Dbt 91.2 Kdt 68.2 - VAT rov qab rauspoilage dhau ciam teb noj. tua (BSR, SF).
• Dbt 50 Kdt 73.2 - them rov qab los ntawm tus neeg ua txhaum ntawm cov nuj nqis rau kev puas tsuaj nyiaj ntsuab (PKO, KO-1).
• Dbt 70 Kdt 73.2 - them rov qab los ntawm tus neeg ua txhaum ntawm cov nuj nqis rau kev puas tsuaj los ntawm cov nyiaj ua haujlwm (BSR).
• Dbt 91.2 Kdt 94 - sau tawm thaum muaj kev puas tsuaj dhau ntawm ciam teb noj. tua yog tias nrhiav tsis tau cov neeg ua txhaum cai, lossis yog lub tsev hais plaub tsis kam rov qab cov nyiaj los ntawm cov neeg ua txhaum cai (BSR, ACM).
• Dbt 99 Kdt 10 - sau-tawm thaum muaj kev puas tsuaj ntuj tsim (ASM).
• Dbt 99 Kdt 68.2 - VAT rov qab, yog tias nws twb tau thov kom txiav tawm, ntawm kev poob MPZ los ntawm kev puas tsuaj ntuj tsim (BSR, SF).
• Dbt 91.2 Kdt 10 – pov tseg ua khoom plig (M-15, SF).
• Dbt 91.2 Kdt 68.2 - VAT ntawm pov tseg raws li khoom plig (M-15, SF, phau ntawv muag).

Kev muag khoom

Kev muag mat-hauv yog ua raws li tus nqi pom zoo ntawm tus neeg muag khoom thiab tus neeg yuav khoom. Cov nyiaj tau los thiab them se ntawm kev muag khoom ntawm mat-in yog tswj los ntawm txoj cai. Thaum muag MPZ, daim ntawv them nqi rau kev noj cov lev-hauv rau sab yuav tsum tau muab, daim ntawv cog lus thiab SF yuav tsum tau kos. Yog tias cov ntaub ntawv raug thauj los ntawm lwm tus neeg sab nrauv, yuav tsum tau xa daim ntawv them nqi. Cov ntaub ntawv rau kev lag luam cuam tshuam txog kev muag khoom ntawm cov khoom muag: invoice M-15, invoice, bank statement (tom qab no hu ua BV), kev txiav txim them nqi (txuas tam sim no hu ua PP), accounting statement-xua, muag phau ntawv, purchase book.

Kev muag khoom ntawm cov khoom muag

• Dbt 91.2 Kdt 10 - pov tseg thaum muag tom qab tshem tawm lossis them ua ntej. Tus nqi (tus nqi) ntawm kev tshaj tawm yog cuam tshuam raws li qhov kev xaiv xaiv rau kev ntsuam xyuas cov khoom muag - ntawm tus nqi tsev, ntawmTus nqi nruab nrab lossis FIFO (M-15).
• Dbt 62 Kdt 90.1 - nyiaj tau los ntawm kev muag khoom ua ke nrog VAT tom qab tshem tawm (M-15, SF).
• Dbt 91.2 Kdt 68.2 - VAT ntawm kev muag khoom (M-15, SF, phau ntawv muag).
• Dbt 51 Kdt 62 - buyer's payment after unloading or prepayment (BV, PP).
• Dbt 76 Kdt 68.2 - VAT ntawm prepayment (PP, SF, phau ntawv muag).
• Dbt 62 Kdt 91.1 - tau txais los ntawm kev muag khoom ua ke nrog VAT ntawm kev them ua ntej (M-15, SF).
• Dbt 62 Kdt 62 - prepayment to pay off the buyer's nuj nqis (BSR).
• Dbt 68.2 Kdt 76 - VAT ntawm tus nqi them ua ntej (SF, phau ntawv yuav khoom).

Ntawm daim ntawv teev npe no (cov ntaub ntawv tso tawm rau kev tsim khoom thiab rau lwm lub hom phiaj, kev lag luam rau kev pov tseg thiab muag cov khoom muag) tuaj yeem ua tiav. Peb vam tias koj pom cov kab lus no muaj txiaj ntsig.